Board of Governors of the Federal Reserve System

The Federal Reserve, the central bank of the United States, provides the nation with a safe, flexible, and stable monetary and financial system.

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Data Dictionary

Item Number L187

PURCHASED CREDIT-IMPAIRED LOANS ACCOUNTED FOR IN ACCORDANCE WITH FASB ASC 310-30 (FORMER AICPA STATEMENT OF POSITION 03-3): CARRYING AMOUNT INCLUDED IN SCHEDULE RC-N, ITEMS 1 THOUGH 7, ABOVE PAST DUE 90 DAYS OR MORE AND STILL ACCRUING

Call confidentiality applies to FFIEC 031/041.

Series	Start Date	End Date	Confidential?	Reporting Forms
BHCKL187	2012-06-30	9999-12-31	No	FR Y-9C
RCFDL187	2012-06-30	2023-12-31	No	FFIEC 031
RCONL187	2012-06-30	2023-12-31	No	Multiple Forms

Data Description:

Report in the appropriate column the carrying amount (before any allowances established after acquisition for decreases in cash flows expected to be collected) of, i.e., the recorded investment in, all purchased credit-impaired loans reported as held for investment in Schedule RC-C, part I, Memorandum item 7.b, that are past due 90 days or more days as of the report date.

Last update: May 10, 2024