According to 12 USCS § 371c [Title 12. Banks and Banking; Chapter 3. Federal Reserve System; Powers And Duties Of Member Banks], the term "low-quality asset" means an asset that falls in any one or more of the following categories:
(A) an asset classified as "substandard", "doubtful", or "loss" or treated as "other loans especially mentioned" in the most recent report of examination or inspection or an affiliate prepared by either a Federal or State supervisory agency;
(B) an asset in a nonaccrual status;
(C) an asset on which principal or interest payments are more than thirty days past due; or
(D) an asset whose terms have been renegotiated or compromised due to the deteriorating financial condition of the obligor.