Data Dictionary

Item Number M717
RE LOANS-COMMERCIAL: ALLOWANCE BALANCE: COLLECTIVELY EVALUATED FOR IMPAIRMENT

Call confidentiality applies to FFIEC 031/041.

Series Start Date End Date Confidential? Reporting Forms
BHCKM717 2013-03-31 9999-12-31 No FR Y-9C
RCFDM717 2013-03-31 2023-12-31 No FFIEC 031
RCONM717 2013-03-31 2023-12-31 No FFIEC 041

Data Description:

Report in the appropriate subitem and 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 commercial real estate loans. Exclude loans that the institution has elected to report at fair value under a fair value option. Report in column D the balance in the allowance for loan and lease losses attributable to these collectively evaluated loans and leases measured in accordance with ASC Subtopic 450-20. Also report in column D any unallocated portion of the allowance for loan and lease losses for loans collectively evaluated for impairment.

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Last update: May 10, 2024