Hoping I am in the proper forum for this question!!!
We (the Bank)have a customer relationship with several loans, all of which have matured.
The Loan Officer wrote up the credit extension for 90 days in order to allow collection of financials from customer and would then restructure with amortization, etc.; however, the approving Committee has instructed the LO to identify the ONE of the loans as a TDR???
We have made NO concession to the borrower (i.e.; rate reduction, principal forgiveness or payment reduction) through any modification or otherwise.
I am really apprehensive about reporting this loan, since, in my opinion, it is not validated by the "triggers" I would associate with reporting a loan as a TDR (concession PLUS financial detriment of borrower).
Anyone out there agree with my gut instinct?? Thanks for any reply!!

You appear to be correct. Check with your external auditors. Now is a good time, they might be in your bank shortly to perform the audit.