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 2701

OTHER VALUATION ALLOWANCES - SPECIFIC

Call confidentiality applies to FFIEC 031/041.

Series	Start Date	End Date	Confidential?	Reporting Forms
SVGL2701	1988-06-30	1988-12-31	Yes	FHLBB 1313

Data Description:

Includes all valuation allowances established to adjust the carrying value of specific loans. The balance must be reported at a minimum, (the portion of mortgage loans classified as "loss" in accordance with FHLBB Reg.561.16c that have not been directly charged off.)

Last update: Jun 09, 2025