Data Dictionary
Item Number M730
COMMERCIAL LOANS: ALLOWANCE BALANCE: COLLECTIVELY EVALUATED FOR IMPAIRMENTCall confidentiality applies to FFIEC 031/041.
| Series | Start Date | End Date | Confidential? | Reporting Forms |
|---|---|---|---|---|
| BHCKM730 | 2013-03-31 | 9999-12-31 | No | FR Y-9C |
| RCFDM730 | 2013-03-31 | 2023-12-31 | No | FFIEC 031 |
| RCONM730 | 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 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.