Data Dictionary
Item Number M708
RE LOANS-CONSTRUCTION: RECORDED INVESTMENT: INDIVIDUALLY EVALUATED FOR IMPAIRMENTCall confidentiality applies to FFIEC 031/041.
| Series | Start Date | End Date | Confidential? | Reporting Forms |
|---|---|---|---|---|
| BHCKM708 | 2013-03-31 | 9999-12-31 | No | FR Y-9C |
| RCFDM708 | 2013-03-31 | 2023-12-31 | No | FFIEC 031 |
| RCONM708 | 2013-03-31 | 2023-12-31 | No | FFIEC 041 |
Data Description:
Report in the appropriate column, disaggregated on the basis of impairment method, the balance in the allowance for loan and lease losses for and the related recorded investment in held-for-investment construction loans. Exclude loans that the institution has elected to report at fair value under a fair value option. For each of the specified general categories of loans held for investment, report in column A the recorded investment in individually evaluated loans that have been determined to be impaired as defined in ASC Subtopic 310-10, Receivables - Overall (formerly FASB Statement No. 114, "Accounting by Creditors for Impairment of a Loan," as amended), including all loans restructured in troubled debt restructurings.