Document ID: chunk:federal_register_of_legislation:F2019L00828:body:0:p21
Version: federal_register_of_legislation:F2019L00828
Segment Type: other
Provision Reference: 
Character Range: 57819–60625

reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.

6.4 Housing – fixed rate – Specific provisions (2)
Report the specific provisions for impairment applied to this loan item.

6.4 Housing – fixed rate – General Reserve for Credit Losses (3)
Report the General Reserve for Credit Losses applied to this loan item if already recorded/allocated by the institution, otherwise leave blank.

6.5 Term loans – variable rate – Balance outstanding (1)
Include:
     * the gross value of variable rate term loans for purposes other than housing and other than revolving credit, credit card and lease financing.
This reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.

6.5 Term loans – variable rate – Specific provisions (2)
Report the specific provisions for impairment applied to this loan item, if recorded or allocated by the institution on this basis.

6.5 Term loans – variable rate – General Reserve for Credit Losses (3)
Report the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.

6.6 Term loans – fixed rate – Balance outstanding (1)
Include:
     * the gross value of fixed rate term loans for purposes other than housing and other than revolving credit, credit card and lease financing.
This reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.

6.6 Term loans – fixed rate – Specific provisions (2)
Report the specific provisions for impairment applied to this loan item, if recorded or allocated by the institution on this basis.

6.6 Term loans – fixed rate – General Reserve for Credit Losses (3)
Report the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.

6.7 Lease financing – Balance outstanding (1)
Include:
     * the gross value of lease financing.
This reporting item should be reported net of unearned revenue and gross of specific provisions for impairment and General Reserve for Credit Losses.

6.7 Lease financing - Specific provisions (2)
Report the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.

6.7 Lease financing – General Reserve for Credit Losses (3)
Report the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.

6.8 Other loans and advances – Balance outstanding (1)
This reporting item should be reported net of unearned revenue and gross of specific provisions for impairment and General Reserve for Credit Losses.

6.8 Other loans and advances - Specific provisions (2)
Report the specific provisions for impairment applied