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Data Dictionary

Item Number 3704

FUTURES TRANSACTIONS

Call confidentiality applies to FFIEC 031/041.

Series	Start Date	End Date	Confidential?	Reporting Forms
SVGL3704	1989-03-31	1989-12-31	Yes	FHLBB 1313

Data Description:

For gains (losses) that were recognized as of 12/31/88, includes the difference between the remaining unamortized balance reported in accordance with GAAP and the amount that would have been unamortized as of the reporting date if computed in accordance with prior FHLBB Regulation 563.17-4.

Prospectively, all gains (losses) on futures transactions incurred after 12/31/88 must be reported in accordance with GAAP as principally prescribed by SFAS No. 80, "Accounting for Futures Contracts."

Last update: Jun 17, 2025