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

Zip

Please enable JavaScript if it is disabled in your browser or access the information through the links provided below.

About Data Dictionary Reports and Mnemonics Download MDRM

Data Dictionary

Item Number 0445

VALUATION ALLOWANCES

Call confidentiality applies to FFIEC 031/041.

Series	Start Date	End Date	Confidential?	Reporting Forms
SVGL0445	1990-03-31	1996-12-31	Yes	OTS 1313

Data Description:

Includes all specific and general valuation allowances established on mortgage pool securities reported in items 3598, 3599, and 0443. All valuation allowances must be included in the reconciliation of valuation allowances in Schedule VA. Also includes valuation allowances established to apply lower-of-cost-or-market accounting treatment to mortgage pool securities held for sale. See item 0490.

Excludes mark-to-market adjustments to mortgage pool securities held in a trading portfolio, directly adjust the asset balance.

Last update: May 16, 2024