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.

Micro Data Reference Manual

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Data Dictionary

Item Number M745

UNALLOCATED, IF ANY: ALLOWANCE BALANCE: COLLECTIVELY EVALUATED FOR IMPAIRMENT

Call confidentiality applies to FFIEC 031/041.

Series	Start Date	End Date	Confidential?	Reporting Forms
BHCKM745	2013-03-31	9999-12-31	No	FR Y-9C
RCFDM745	2013-03-31	2023-12-31	No	FFIEC 031
RCONM745	2013-03-31	2023-12-31	No	FFIEC 041

Data Description:

Report in column D the amount of any unallocated portion of the allowance for loan and lease losses for loans collectively evaluated for impairment. An institution is not required to have an unallocated portion of the allowance.

Last update: May 10, 2024