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 L188

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 NONACCRUAL

Call confidentiality applies to FFIEC 031/041.

Series	Start Date	End Date	Confidential?	Reporting Forms
BHCKL188	2012-06-30	9999-12-31	No	FR Y-9C
RCFDL188	2012-06-30	2023-12-31	No	FFIEC 031
RCONL188	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 in nonaccrual status as of the report date.

Last update: May 10, 2024