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

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RIS Data Element Definition
RIS Name / Label: LNCNABII  -   TOTAL LOANS IND EVL IMP-ALL BAL
Unique ID Number: 03007     Report: RI-C     RIS Database: FTS
Description: ALLOWANCE BALANCE OF CONSTRUCTION LOANS INDIVIDUALLY
EVALUATED FOR IMPAIRMENT AS DEFINED IN ASC SUBTOPIC 310-10
- COLLECTED AS PART OF SCHEDULE RI-C - DISAGGREGATED DATA
ON THE ALLOWANCE FOR LOAN AND LEASE 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: RCFDM709 RCONM709
Repetitions: 01
Sequence:
Decision Logic: DEC001: U-CALL-FORM = 41 AND REPDTEYMD > 20130101 THEN H-CALLM709
DEC002:
U-CALL-FORM = 31 AND REPDTEYMD > 20130101 THEN H-CALLM709
Edit Specification:

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