Board of Governors of the Federal Reserve System

The Federal Reserve, the central bank of the United States, provides the nation with a safe, flexible, and stable monetary and financial system.

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Data Dictionary

Item Number M740

OTHER CONSUMER LOANS: ALLOWANCE BALANCE: INDIVIDUALLY EVALUATED FOR IMPAIRMENT

Call confidentiality applies to FFIEC 031/041.

Series	Start Date	End Date	Confidential?	Reporting Forms
BHCKM740	2013-03-31	9999-12-31	No	FR Y-9C
RCFDM740	2013-03-31	2023-12-31	No	FFIEC 031
RCONM740	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 consumer loans other than credit cards. 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.

Last update: May 10, 2024