Data Dictionary
Item Number 3851
OTHER SECURITIES HELD FOR INVESTMENTCall confidentiality applies to FFIEC 031/041.
| Series | Start Date | End Date | Confidential? | Reporting Forms |
|---|---|---|---|---|
| SVGL3851 | 1990-03-31 | 1996-03-31 | Yes | OTS 1313 |
Data Description:
Includes losses on the sale of securities reported in items 0433, 0434, 0435, 0621, 0436, 0437, 0439, 0440, and 0441 unless the investment was held in a trading portfolio or held for sale.
When computing the gain or loss on the of sale securities, adjust the carrying value for all yield adjustments, including deferred gains and losses from hedging activities, accrued interest receivable, and valuation allowances. Gains are reported in item 3846.
Excludes:
1. Losses on the sale of securities held in a trading portfolio that are reported in item 0492;
2. Losses on the sale of securities held for sale that are reported in item 0490; or
3. Adjustments to valuation allowances on marketable equity securities for unrealized losses or recoveries in accordance with FAS No. 12, "Accounting for Certain Marketable Securities;" that are reported directly in item 0477.