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 0191

MEMO: CAPITALIZED INTEREST PLUS AMORTIZATION OF DEFERRED LOSSES ON FUTURES/OPTIONS HEDGING LIABILITIES, MINUS AMORTIZATION OF DEFERRED GAINS ON FUTURE/OPTIONS HEDGING LIABILITIES, MINUS INTEREST CHARGES ON ESCROW ACCOUNTS, MINUS NET INCOME (LOSS) FROM MATCHED INTEREST-RATE SWAPS

Call confidentiality applies to FFIEC 031/041.

Series	Start Date	End Date	Confidential?	Reporting Forms
SVGL0191	1987-03-31	1989-12-31	Yes	FHLBB 1313

Data Description:

Includes "Capitalized Interest (4178)" plus "Amortization of Deferred Losses on Futures/Options Hedging Liabilities (4324)" less "Amortization of Deferred Gains on Futures/Options Hedging Liabilities (4284)" less "Interest Charges on Advance Payments by Borrowers for Taxes and Insurance (4167)" less "Net Income (Loss) from Matched Interest Rate Swaps (4502)". The purpose of this line is to compute cost of funds.

Last update: Jun 09, 2025