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 3712

LOSSES UNRECOGNIZED PURSUANT TO 561.12(A)(3)

Call confidentiality applies to FFIEC 031/041.

Series	Start Date	End Date	Confidential?	Reporting Forms
SVGL3712	1989-03-31	1992-12-31	Yes	Multiple Forms

Data Description:

Includes the amount of unrealized losses on mutual funds that would have been recognized in accordance with GAAP as principally prescribed by SFAS No. 12, "Accounting for Certain Marketable Securities," if the cost method were not permitted by Regulation 561.12(a)(3).

This item is not reported, if the reporting institution reports marketable equity securities on a GAAP basis as defined in item 3698.

Last update: May 16, 2024