Data Dictionary
Item Number 0189
NON-OPERATING EXPENSESCall confidentiality applies to FFIEC 031/041.
| Series | Start Date | End Date | Confidential? | Reporting Forms |
|---|---|---|---|---|
| SVGL0189 | 1987-03-31 | 1989-12-31 | Yes | FHLBB 1313 |
Data Description:
Includes all provisions for losses, losses on the sale of assets, and expense of an unusual or non-recurring nature. Also includes provisions for losses on loans and real estate, whether as a result of supervisory or voluntary action, including adjustments to valuation allowances provided for as a result of classification of assets under Reg.561.16(c). Losses booked as a result of an annual audit must be reported in the closing month of the audit year. If the closing month is not in current reporting period, an amended report must be filed in accordance with procedures. Changes to valuation allowances for previous periods must be reported in the period in which the determination of the amount of the write- down was made; this normally is the current reporting month.