Data Dictionary
Item Number M712
RE LOANS-CONSTRUCTION: RECORDED INVESTMENT: PURCHASED CREDIT-IMPAIRED LOANSCall confidentiality applies to FFIEC 031/041.
| Series | Start Date | End Date | Confidential? | Reporting Forms |
|---|---|---|---|---|
| BHCKM712 | 2013-03-31 | 9999-12-31 | No | FR Y-9C |
| RCFDM712 | 2013-03-31 | 2023-12-31 | No | FFIEC 031 |
| RCONM712 | 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 E the recorded investment in purchased credit-impaired loans as defined in ASC Subtopic 310-30, Receivables - Loans and Debt Securities Acquired with Deteriorated Credit Quality (formerly AICPA Statement of Position 03-3, "Accounting for Certain Loans or Debt Securities Acquired in a Transfer")