Data Dictionary
Item Number 0353
ALLOWANCE FOR LOAN AND LEASE LOSSES AND ALLOCATED TRANSFER RISK RESERVECall confidentiality applies to FFIEC 031/041.
| Series | Start Date | End Date | Confidential? | Reporting Forms |
|---|---|---|---|---|
| WRBK0353 | 1988-01-06 | 2001-06-27 | Yes | FR 2416 |
| WRJK0353 | 1988-01-06 | 2001-06-27 | Yes |
Data Description:
For banks with IBFs, foreign branches or subsidiaries, or Edge or Agreement subsidiaries, the allowance for possible loan and lease losses covers the allowance for possible loan and lease losses at both foreign and domestic offices of the bank except to the extent that banks opt to show allowance for possible loan and lease losses on the books of foreign offices or Edge or Agreement subsidiaries. Likewise, the amount included in this item for allocated transfer risk reserve excludes such amounts shown on the books of foreign offices or Edge or Agreement subsidiaries. The amount reported in this item equals the sum of items 3123 and 3128 on schedule RC (Balance Sheet) of the Report of Condition, net of any amounts in these categories booked at foreign offices.