Each depositor insured to at least $250,000 per insured bank

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RIS Data Element Definition
RIS Name / Label: LNCMABCI  -   CML LN COL EVL FOR IMP-ALL BAL
Unique ID Number: 02985     Report: RI-C     RIS Database: FTS
Description: ALLOWANCE BALANCE FOR COMMERCIAL LOANS
COLLECTIVELYEVALUATED FOR IMPAIRMENT AS DEFINED IN
ASC SUBTOPIC 450-20 - COLLECTED AS PART OF SCHEDULE RI-C
- DISAGGREGATED DATAON THE ALLOWANCE FOR LOAN AND
EASE LOSSES

NOTE:

1) THIS ITEM TO BE COMPLETED BY INSTITUTIONS WITH $1
BILLION OR MORE IN TOTAL ASSETS

2) THIS ITEM INCLUDES LOANS HELD FOR INVESTMENT HOWEVER
EXCLUDES LOANS HELD FOR INVESTMENT THAT AN INSTITUTION
HAS ELECTED TO REPORT AT FAIR VALUE UNDER THE FAIR
VALUE OPTION

FRB Number: RCFDM730 RCONM730
Repetitions: 01
Sequence:
Decision Logic: DEC001: U-CALL-FORM = 41 AND REPDTEYMD > 20130101 THEN H-CALLM730
DEC002:
U-CALL-FORM = 31 AND REPDTEYMD > 20130101 THEN H-CALLM730
Edit Specification:

Last Updated: 8/16/2013 RIS Dictionary Home Questions, Suggestions & Requests