Consolidated Reports of Condition and Income

DRAFT
FFIEC 031

Schedule RI-C – Disaggregated Data on the Allowance for Loan and Lease Losses

To Be Completed by
Institutions with $1 Billion or
More in Total Assets

(Column A)
Recorded Investment:
Individually Evaluated
for Impairment
(ASC 310-10-35)

Dollar Amount in Thousands RCFD

Bil

Mil

Thou

(Column B)
Allowance Balance:
Individually Evaluated
for Impairment
(ASC 310-10-35)

RCFD

Bil

Mil Thou RCFD

1. Real estate loans:
a. Construction loans
b. Commercial real estate loans
c. Residential real estate loans
2. Commercial loans1
3. Credit cards
4. Other consumer loans
5. Unallocated, if any
6. Total (for each column, sum of items
1.a through 5)
1

(Column C)
Recorded Investment:
Collectively Evaluated
for Impairment
(ASC 450-20)

Include all loans and leases not reported as real estate loans, credit cards, or other consumer loans.

Bil

Mil

(Column D)
Allowance Balance:
Collectively Evaluated
for Impairment
(ASC 450-20)

Thou RCFD

Bil

Mil

(Column E)
Recorded Investment:
Purchased CreditImpaired Loans
(ASC 310-30)

Thou RCFD

Bil

Mil

(Column F)
Allowance Balance:
Purchased CreditImpaired Loans
(ASC 310-30)

Thou RCFD

Bil

Mil Thou

DRAFT
FFIEC 041

Schedule RI-C – Disaggregated Data on the Allowance for Loan and Lease Losses

To Be Completed by
Institutions with $1 Billion or
More in Total Assets

(Column A)
Recorded Investment:
Individually Evaluated
for Impairment
(ASC 310-10-35)

Dollar Amount in Thousands RCON Bil

Mil

(Column B)
Allowance Balance:
Individually Evaluated
for Impairment
(ASC 310-10-35)

Thou RCON

Bil

Mil Thou RCON

1. Real estate loans:
a. Construction loans
b. Commercial real estate loans
c. Residential real estate loans
2. Commercial loans1
3. Credit cards
4. Other consumer loans
5. Unallocated, if any
6. Total (for each column, sum of items
1.a through 5)
1

(Column C)
Recorded Investment:
Collectively Evaluated
for Impairment
(ASC 450-20)

Include all loans and leases not reported as real estate loans, credit cards, or other consumer loans.

Bil

Mil

(Column D)
Allowance Balance:
Collectively Evaluated
for Impairment
(ASC 450-20)

Thou RCON

Bil

Mil

(Column E)
Recorded Investment:
Purchased CreditImpaired Loans
(ASC 310-30)

Thou RCON

Bil

Mil

(Column F)
Allowance Balance:
Purchased CreditImpaired Loans
(ASC 310-30)

Thou RCON

Bil

Mil Thou