Data Dictionary
Item Number M735
CREDIT CARDS: RECORDED INVESTMENT: COLLECTIVELY EVALUATED FOR IMPAIRMENTCall confidentiality applies to FFIEC 031/041.
Series | Start Date | End Date | Confidential? | Reporting Forms |
---|---|---|---|---|
BHCKM735 | 2013-03-31 | 9999-12-31 | No | FR Y-9C |
RCFDM735 | 2013-03-31 | 2023-12-31 | No | FFIEC 031 |
RCONM735 | 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 extensions of credit arising from credit cards. 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").