Data Dictionary
Item Number 3110
RESERVE FOR BAD DEBT LOSSES AND OTHER RESERVES ON LOANS (SEE NOTE)Call confidentiality applies to FFIEC 031/041.
| Series | Start Date | End Date | Confidential? | Reporting Forms |
|---|---|---|---|---|
| DFCR3110 | 1985-03-31 | 1987-12-31 | Yes | FR 2248a |
| WRBK3110 | 1969-07-02 | 1976-03-31 | Yes | FR 2416 |
| WRJK3110 | 1969-07-02 | 1976-03-31 | Yes |
Data Description:
The accumulation of all so-called "tax free" reserves against loan losses allowed under current rulings of the Internal Revenue Service. Also includes all other reserves on loans which are in excess of allowable IRS reserve for bad debts. NOTE: For the "DFCR" series, item name is "Short-Term Debt Not Elsewhere Classified" and the definition includes all other short-term notes and loans payable. (Debt with an original maturity of less than one year is classified as short-term.) Excludes maturities of long-term debt due in less than one year.