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Data Dictionary

Item Number M709

RE LOANS-CONSTRUCTION: ALLOWANCE BALANCE: INDIVIDUALLY EVALUATED FOR IMPAIRMENT

Call confidentiality applies to FFIEC 031/041.

Series	Start Date	End Date	Confidential?	Reporting Forms
BHCKM709	2013-03-31	9999-12-31	No	FR Y-9C
RCFDM709	2013-03-31	2023-12-31	No	FFIEC 031
RCONM709	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. Report in column B the balance of the allowance for loan and lease losses attributable to these individually impaired loans measured in accordance with ASC Subtopic 310-10.

Last update: May 10, 2024