‹ CM-3.3.1 CM-3.3.3 › CM-3.3.2 Impaired assets should be classified into one of the following categories: (a) Non accrual items; (b) Restructured items; or (c) Other assets acquired through security enforcement, including 'other real estate owned'. October 07 ‹ CM-3.3.1 CM-3.3.3 ›