Board of Governors of the Federal Reserve System

The Federal Reserve, the central bank of the United States, provides the nation with a safe, flexible, and stable monetary and financial system.

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Data Dictionary

Item Number 3322

CONTINGENCY PORTION OF DECEMBER 31, 1975 IRS RESERVE FOR BAD DEBTS

Call confidentiality applies to FFIEC 031/041.

Series	Start Date	End Date	Confidential?	Reporting Forms
RIAD3322	1976-12-31	1976-12-31	No	FFIEC 011

Data Description:

This item is required to be entered by banks that reported a reserve for bad debt losses on loans (set up pursuant to IRS rulings) as of December 31, 1975. The amount represents the contingency portion of such reserves as determined in the three way allocation of the December 31, 1975 balance.

Last update: May 20, 2024