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.

Micro Data Reference Manual

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Data Dictionary

Item Number M294

FAIR VALUE ADJUSTMENT

Call confidentiality applies to FFIEC 031/041.

Series	Start Date	End Date	Confidential?	Reporting Forms
CLCOM294	2012-09-30	2014-06-30	Yes	FR Y-14Q
CREDM294	2012-09-30	2014-06-30	Yes	FR Y-14Q

Data Description:

For held for sale loans and loans accounted for under the fair value option, include the dollar amount adjustment (positive or negative) from the par balance. Rounded whole dollar amount with no cents, e.g.: 20000000. Supply numeric values with no non-numeric formatting such as dollar signs, commas or decimals. For negative values use a negative sign "-", not parentheses. Should be 0 for loans valued at par. Should be 'NA' for loans not held for sale or accounted for under the fair value option. For fully undrawn commitments, enter 0.

Last update: May 20, 2024