Data Dictionary
Item Number 0484
NET PROVISION FOR LOSSES ON INTEREST-BEARING ASSETSCall confidentiality applies to FFIEC 031/041.
| Series | Start Date | End Date | Confidential? | Reporting Forms |
|---|---|---|---|---|
| SVGC0484 | 1990-03-31 | 1996-03-31 | Yes | OTS 1313 |
| SVGL0484 | 1990-03-31 | 2011-12-31 | Yes | OTS 1313 |
| SVGN0484 | 1990-03-31 | 1992-12-31 | Yes | OTS 1313 |
| SVGS0484 | 1990-03-31 | 1996-03-31 | Yes | OTS 1313 |
Data Description:
Includes the provision for losses on all interest-bearing assets. Credit balances are reported as negative.
Refer to the general instructions for Schedule VA for a discussion of the proper calculation of provision for losses.
Adjustments to valuation allowances should be reported in the period in which the reporting thrift determined the amount of the loss even if that loss actually occurred in a prior period.
Excludes:
1. Adjustments to valuation allowances on marketable equity securities for unrealized losses or recoveries in accordance with FAS No. 12, "Accounting for Certain Marketable Securities"; report directly in item 0477.
2. Mark-to-market adjustments on assets held in a trading portfolio; report in item 0492.
3. Recoveries of valuation allowances at the time of sale; include these in the gain or loss; and
4. Provisions for losses on noninterest-bearing assets, including those related to marking foreclosed assets to fair value; report in item 0498.
5. Adjustments to or recording of a liability for off-balance-sheet commitments or contingencies; include these in item no. 0499.
NOTE:
Beginning 6/30/04, number 5 above added.
This item is reported as confidential.