CMS Case Study

CLOYD BANK & TRUST RSSD-ID Last Updated on 3/30/2022

FFIEC 051 Report Date 12/31/2021

38

(Column A) Past due 30 through 89 days and still accruing

(Column B) Past due 90 days or more and still accruing

(Column C) Nonaccrual

Dollar amounts in thousands

5. Loans and leases held for sale (included in Schedule RC-N, items 1 through 8, above)...........................................................................................................

RCONC241 0

RCONC226 0

M.5. 0

RCONC240

Dollar amounts in thousands

M.6.

6. Not applicable

Dollar amounts in thousands

Memorandum items 7, 8, 9.a, and 9.b are to be completed semiannually in the June and December reports only. 7. Additions to nonaccrual assets during the previous six months..................................................................................

M.7. 76

RCONC410

M.8. 0

RCONC411

8. Nonaccrual assets sold during the previous six months..............................................................................................

(Column A) Past due 30 through 89 days and still accruing

(Column B) Past due 90 days or more and still accruing

(Column C) Nonaccrual

Dollar amounts in thousands

9. Purchased credit-impaired loans accounted for in accordance with FASB ASC 310-30 (former AICPA Statement of Position 03-3): 2

M.9.

RCONL184 0 RCONL187 0

RCONL185 0 RCONL188 0

M.9.a. 0 M.9.b. 0

RCONL183 a. Outstanding balance............................................................................. RCONL186 b. Amount included in Schedule RC-N, items 1 through 7, above.............

2. Memorandum items 9.a and 9.b should be completed only by institutions that have not yet adopted ASU 2016-13.