Data Dictionary
Item Number M720
RE LOANS-COMMERCIAL: ALLOWANCE BALANCE: PURCHASED CREDIT-IMPAIRED LOANSCall confidentiality applies to FFIEC 031/041.
| Series | Start Date | End Date | Confidential? | Reporting Forms |
|---|---|---|---|---|
| BHCKM720 | 2013-03-31 | 9999-12-31 | No | FR Y-9C |
| RCFDM720 | 2013-03-31 | 2023-12-31 | No | FFIEC 031 |
| RCONM720 | 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. 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").