Data Dictionary
Item Number M728
COMMERCIAL LOANS: ALLOWANCE BALANCE: INDIVIDUALLY EVALUATED FOR IMPAIRMENTCall confidentiality applies to FFIEC 031/041.
Series | Start Date | End Date | Confidential? | Reporting Forms |
---|---|---|---|---|
BHCKM728 | 2013-03-31 | 9999-12-31 | No | FR Y-9C |
RCFDM728 | 2013-03-31 | 2023-12-31 | No | FFIEC 031 |
RCONM728 | 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. Report in column B the balance of the allowance for loan and lease losses attributable to these individually impaired loans measured in accordance with ASC Subtopic 310-10.