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Micro Data Reference Manual

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Data Dictionary

Item Number 4522

SECOND ITEMIZED ADJUSTMENT TO ALLOWANCE FOR LOAN AND LEASE LOSSES (4815)

Call confidentiality applies to FFIEC 031/041.

Series	Start Date	End Date	Confidential?	Reporting Forms
RIAD4522	1988-03-31	9999-12-31	No	Multiple Forms
TEXT4522	1988-03-31	9999-12-31	No	Multiple Forms

Data Description:

As of 12/31/2023, ASU 2016-13 "Measurement of Credit Losses on Financial Instruments," was effective for all institutions. The field prefixed by the mnemonic "TEXT" is the name of the amount itemized as the second line of "Adjustments to Allowance for Loan and Lease Losses (4815)". NOTE: Beginning 3/31/01, reported in Schedule RI-E - Allowance for the FFIEC 031 and FFIEC 041 reports.

Last update: May 18, 2026