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.

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Data Dictionary

Item Number 0873

VALUATION ALLOWANCE

Call confidentiality applies to FFIEC 031/041.

Series	Start Date	End Date	Confidential?	Reporting Forms
SVGL0873	1979-12-31	1996-12-31	Yes	Multiple Forms

Data Description:

Total amount of all valuation allowances established or any reason to adjust the book value of items included in other assets.

All valuation allowances must be included in the reconciliation of valuation allowances in Schedule VA.

Excludes adjustments to items 0469, 0636, 0637, 0505, 3685, 0507, and 0470; these directly reduce the asset balance.

Last update: May 16, 2024