Data Dictionary

Item Number M723
RE LOANS-RESIDENTIAL: RECORDED INVESTMENT: COLLECTIVELY EVALUATED FOR IMPAIRMENT

Call confidentiality applies to FFIEC 031/041.

Series Start Date End Date Confidential? Reporting Forms
BHCKM723 2013-03-31 9999-12-31 No FR Y-9C
RCFDM723 2013-03-31 2023-12-31 No FFIEC 031
RCONM723 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 residential 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 and leases held for investment, report in column C the recorded investment in loans and leases that have been collectively evaluated for impairment in accordance with ASC Subtopic 450-20, Contingencies - Loss Contingencies (formerly FASB Statement No. 5, "Accounting for Contingencies").

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Last update: May 10, 2024