§229.1404. (Item 1404) Loan portfolio.
17 C.F.R. § 229.1404
1. Report scheduled repayments in the maturity category in which the payment is due.
2. Report demand loans, loans having no stated schedule of repayments and no stated maturity, and overdrafts as due in one year or less.
3. Determinations of maturities shall be based upon contractual terms. However, to the extent that non-contractual rollovers or extensions are included for purposes of measuring the allowance for credit losses under U.S. GAAP or IFRS, include such non-contractual rollovers or extensions for purposes of the maturities classification and briefly discuss this methodology.
Notes, amendments, and revision history
Source
Source: 85 FR 66140, Oct. 16, 2020, unless otherwise noted.
Authority
Authority: 15 U.S.C. 77e, 77f, 77g, 77h, 77j, 77k, 77s, 77z-2, 77z-3, 77aa(25), 77aa(26), 77ddd, 77eee, 77ggg, 77hhh, 77iii, 77jjj, 77nnn, 77sss, 78c, 78i, 78j, 78j-3, 78l, 78m, 78n, 78n-1, 78o, 78u-5, 78w, 78ll, 78 mm, 80a-8, 80a-9, 80a-20, 80a-29, 80a-30, 80a-31(c), 80a-37, 80a-38(a), 80a-39, 80b-11 and 7201 et seq.; 18 U.S.C. 1350; sec. 953(b), Pub. L. 111-203, 124 Stat. 1904 (2010); and sec. 102(c), Pub. L. 112-106, 126 Stat. 310 (2012).
Source
Source: 47 FR 11401, Mar. 16, 1982, unless otherwise noted.