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 0159

VALUATION ALLOWANCES REPORTED IN ITEMS 0248 AND 1574 CLASSIFIED BY TYPE: GENERAL

Call confidentiality applies to FFIEC 031/041.

Series	Start Date	End Date	Confidential?	Reporting Forms
SVGL0159	1987-03-31	1988-12-31	Yes	FHLBB 1313

Data Description:

Includes the total of all general valuation allowances for loans established voluntarily by the institution that qualify for inclusion in regulatory capital in accordance with Reg.563.13(a). Do not include specific reserves of any kind, including those established pursuant to Reg.561.16c, 563.17 2, or 571.1a that are reported in item 0519.

Last update: Jun 09, 2025