Board of Governors of the Federal Reserve System

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Data Dictionary

Item Number 2735

INVESTMENT SECURITIES AND DEPOSITS: ADJUSTMENTS

Call confidentiality applies to FFIEC 031/041.

Series	Start Date	End Date	Confidential?	Reporting Forms
SVGL2735	1987-03-31	1988-12-31	Yes	FHLBB 1313

Data Description:

Includes the net amount of yield adjustments to interest and dividend income on investment securities and deposits. If the net amount decreases interest income (i.e., is a debit), enclose the amount in brackets [ ]. Also includes amortization of premiums and accretion of discounts on investment securities and deposits.

Does not include accretion of deferred gains or amortization of losses on futures and option hedging investment securities and deposits; these yield adjustments are reported in "Accretion of Deferred Gains on: Futures/Options Hedging Assets (4283)" and "Amortized Deferred Losses on: Futures/Options Hedging Assets (4323)".

Last update: May 16, 2024