Data Dictionary
Item Number L185
PURCHASED CREDIT-IMPAIRED LOANS ACCOUNTED FOR IN ACCORDANCE WITH FASB ASC 310-30 (FORMER AICPA STATEMENT OF POSITION 03-3): OUTSTANDING BALANCE PAST DUE 30 THROUGH 89 DAYS AND STILL ACCRUING NONACCRUALCall confidentiality applies to FFIEC 031/041.
| Series | Start Date | End Date | Confidential? | Reporting Forms |
|---|---|---|---|---|
| BHCKL185 | 2012-06-30 | 9999-12-31 | No | FR Y-9C |
| RCFDL185 | 2012-06-30 | 2023-12-31 | No | FFIEC 031 |
| RCONL185 | 2012-06-30 | 2023-12-31 | No | Multiple Forms |
Data Description:
Report in the appropriate column the outstanding balance of all purchased credit-impaired loans reported as held for investment in Schedule RC-C, part I, Memorandum item 7.a, that are in nonaccrual status as of the report date. The outstanding balance is the undiscounted sum of all amounts, including amounts deemed principal, interest, fees, penalties, and other under the loan, owed to the institution at the report date, whether or not currently due and whether or not any such amounts have been charged off by the institution. However, the outstanding balance does not include amounts that would be accrued under the contract as interest, fees, penalties, and other after the report date.