Accumulated amortized cost excluding accrued interest, of financing receivable modified for debtor experiencing financial difficulty.

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- Definition

Carrying amount as of the balance sheet date of interest earned but not received. Also called accrued interest or accrued interest receivable.

+ References

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- Definition

Recorded investment of consumer mortgage loan receivables secured by residential real estate properties for which formal foreclosure proceedings are in process.

+ References

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Amortized cost, before allowance for credit loss, of financing receivable. Excludes financing receivable covered under loss sharing agreement and net investment in lease.

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- Definition

Carrying value of individually analyzed loans at the balance sheet date.

+ References

No definition available.

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Reflects carrying amount of loans on which no interest is being recognized, but are current as to the payment of principal and interest.

+ References

No definition available.

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Reflects carrying value of loans which are past due and on nonaccrual status.

+ References

No definition available.

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