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.

Micro Data Reference Manual

Zip

Please enable JavaScript if it is disabled in your browser or access the information through the links provided below.

About Data Dictionary Reports and Mnemonics Download MDRM

Data Dictionary

Item Number 3686

QUALIFYING SUBORDINATED DEBENTURES

Call confidentiality applies to FFIEC 031/041.

Series	Start Date	End Date	Confidential?	Reporting Forms
SVGL3686	1989-03-31	1989-12-31	Yes	FHLBB 1313

Data Description:

Includes the qualifying portion of subordinated debentures issued by the institution in accordance with FHLBB Regulation 561.13 including those issued to the FSLIC. Accrued interest payable is reported in "Accrued Interest Payable (3060)". Interest expense on qualifying and nonqualifying subordinated debentures is charged to expense in "Interest Charges on Subordinated Debentures (Including Mandatory Convertible) (4200)".

Last update: Jun 09, 2025