Data Dictionary
Item Number M727
COMMERCIAL LOANS: RECORDED INVESTMENT: INDIVIDUALLY EVALUATED FOR IMPAIRMENTCall confidentiality applies to FFIEC 031/041.
| Series | Start Date | End Date | Confidential? | Reporting Forms |
|---|---|---|---|---|
| BHCKM727 | 2013-03-31 | 9999-12-31 | No | FR Y-9C |
| RCFDM727 | 2013-03-31 | 2023-12-31 | No | FFIEC 031 |
| RCONM727 | 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 all held-for-investment commercial loans. For purposes of this item, commercial loans include all loans and leases not reported as real estate loans, credit cards, or other consumer 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 A the recorded investment in individually evaluated loans that have been determined to be impaired as defined in ASC Subtopic 310-10, Receivables - Overall (formerly FASB Statement No. 114, "Accounting by Creditors for Impairment of a Loan," as amended), including all loans restructured in troubled debt restructurings.