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 2740

GROSS AMOUNT OF DECREASE IN SPECIFIC VALUATION ALLOWANCES DURING THE QUARTER ATTRIBUTABLE TO UPGRADING CLASSIFICATIONS PURSUANT TO FHLBB REGULATION 561.16C(C)(3)

Call confidentiality applies to FFIEC 031/041.

Series	Start Date	End Date	Confidential?	Reporting Forms
SVGL2740	1988-06-30	1989-12-31	Yes	FHLBB 1313

Data Description:

Includes the gross amount of decrease in specific valuation allowances during the quarter attributable to any between examination upgrading of classification. Reportable decreases does not include charge-offs, pay-offs, pay-downs or sales.

Does not include:

1. The net change (i.e., do not deduct increases in specific valuation allowances due to classifying additional assets in the loss category); and

2. Decreases due to upgrading as a result of a supervisory examination.

Last update: May 16, 2024