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Data Dictionary

Item Number 3705

ACCRETION/AMORTIZATION OF DISCOUNTS/PREMIUMS

Call confidentiality applies to FFIEC 031/041.

Series	Start Date	End Date	Confidential?	Reporting Forms
SVGL3705	1989-03-31	1989-12-31	Yes	FHLBB 1313

Data Description:

For discounts and premiums arising from transactions prior to 1/1/89, includes the difference between the remaining unaccreted/unamortized discount/premium as reported on a GAAP basis and the unaccreted/unamortized discount/premium that would have been reported if prior FHLBB Regulations were still in effect.

The differential reported in this item is due to differences between GAAP and prior regulatory practices regarding the method(s) and period over which the discounts/premiums can be accreted/amortized.

Last update: Jun 09, 2025