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Data Dictionary

Item Number 4520

TRANSFER FROM UNDIVIDED PROFITS TO RESERVES FOR BAD DEBT LOSSES ON LOANS, GROSS

Call confidentiality applies to FFIEC 031/041.

Series	Start Date	End Date	Confidential?	Reporting Forms
RIAD4520	1969-12-31	1975-12-31	No	FFIEC 011

Data Description:

The difference between total amount transferred to IRS bad debt reserve and amount provided as loan loss expense. Banks not providing for valuation reserves on loans do not report an amount here.

The amount shown here is a minus figure if loan loss expense is greater than total transfer under the IRS bad debt formula for current year.