Data Dictionary
Item Number M746
TOTAL(SUM OF 1A THROUGH 5): RECORDED INVESTMENT: INDIVIDUALLY EVALUATED FOR IMPAIRMENTCall confidentiality applies to FFIEC 031/041.
| Series | Start Date | End Date | Confidential? | Reporting Forms |
|---|---|---|---|---|
| BHCKM746 | 2013-03-31 | 9999-12-31 | No | FR Y-9C |
| RCFDM746 | 2013-03-31 | 2023-12-31 | No | FFIEC 031 |
| RCONM746 | 2013-03-31 | 2023-12-31 | No | FFIEC 041 |
Data Description:
For each column in Schedule RI-C, report the sum of items 1 through 5. The sum of the amounts reported in Schedule RI-C, item 6, columns B, D, and F must equal Schedule RC, item 4.c, "Allowance for loan and lease losses." The amount reported in Schedule RI-C, item 5, column F, must equal Schedule RC-C, part I, Memorandum item 7.b, "Carrying amount included in Schedule RC-C, part I, items 1 through 9." The amount reported in Schedule RI-C, item 6, column F, must equal Schedule RI-B, part II, Memorandum item 4, "Amount of allowance for post-acquisition credit losses on purchased credit-impaired loans accounted for in accordance with FASB ASC 310-30." The sum of the amounts reported in Schedule RI-C, item 6, columns A, C, and E, plus the amount reported in Schedule RC-Q, item 4, column A, "Total fair value reported on Schedule RC" for loans and leases held for investment, must equal Schedule RC, item 4.b, "Loans and leases, net of unearned income." For each of the specified general categories of loans held for investment, report in column A the recorded investment in individually evaluated loans that have been determined to be impaired as defined in ASC Subtopic 310-10, Receivables - Overall (formerly FASB Statement No. 114, "Accounting by Creditors for Impairment of a Loan," as amended), including all loans restructured in troubled debt restructurings.