RCFDK204: Loans to Individuals for Household, Family, and Other Personal Expenditures: Other Consumer Loans That Exceed 10 Percent of Total Loan Modifications to Borrowers Experiencing Financial Difficulty That Are in Compliance with Their Modified Terms

Definition

As of 12/31/2023, ASU 2022-02, 'Financial Instruments - Credit Losses (Topic 326): Troubled Debt Restructurings and Vintage Disclosures,' was effective for all institutions.Report in Schedule RC-C, part I, Memorandum items 1.f.(1) through 1.f.(6) on the FFIEC 041 (Memorandum items 1.f.(1) through 1.f.(7) on the FFIEC 031), each category of loans within 'All other loans' that have been restructured in troubled debt restructurings and are in compliance with their modified terms, and the dollar amount of loans in such category, that exceeds 10 percent of total loans restructured in troubled debt restructurings that are in compliance with their modified terms (i.e., 10 percent of the sum of Schedule RC-C, part I, Memorandum items 1.a through 1.e plus Memorandum item 1.f). Preprinted captions have been provided in Memorandum items 1.f.(1) through 1.f.(6) on the FFIEC 041 (Memorandum items 1.f.(1) through 1.f.(7) on the FFIEC 031) for reporting the amount of such restructured loans for the following loan categories if the amount for a loan category exceeds the 10 percent reporting threshold: Loans secured by farmland (in domestic offices), Loans to depository institutions and acceptances of other banks, Loans to finance agricultural production and other loans to farmers (on the FFIEC 031), (Consumer) Credit cards, (Consumer) Automobile loans, Other consumer loans, Loans to foreign governments and official institutions, and Other loans (i.e., Obligations (other than securities and leases) of states and political subdivisions in the U.S., Loans to nondepository financial institutions and other loans, and, on the FFIEC 041, Loans to finance agricultural production and other loans to farmers), and Loans secured by real estate in foreign offices (on the FFIEC 031). On the FFIEC 041, for: - Banks with $300 million or more in total assets and - Banks with less than $300 million in total assets that have loans to finance agricultural production and other loans to farmers (Schedule RC-C, part I, item 3) exceeding five percent of total loans, a preprinted caption has been provided in Memorandum item 1.f.(6)(a) for reporting the amount of 'Loans to finance agricultural production and other loans to farmers' that have been restructured in troubled debt restructurings and are in compliance with their modified terms if the amount of such loans included in Schedule RC-C, part I, Memorandum item 1.f.(6), 'Other loans,' exceeds 10 percent of total loans restructured in troubled debt restructurings that are in compliance with their modified terms (i.e., 10 percent of the sum of Schedule RC-C, part I, Memorandum items 1.a through 1.e plus Memorandum item 1.f).

Source: Federal Reserve Micro Data Reference Manual (MDRM). The FFIEC call report instructions remain the authority on how to report the item.

Where RCFDK204 sits on the call report

The same item under other prefixes

Item K204 is also reported under these codes. Which banks file each one depends on the form they file.

Largest reported values, Q2 2026

Total reported by quarter

Related

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