Board of Governors of the Federal Reserve System

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Data Dictionary

Item Number 3852

LOANS HELD FOR INVESTMENT

Call confidentiality applies to FFIEC 031/041.

Series	Start Date	End Date	Confidential?	Reporting Forms
SVGL3852	1990-03-31	1996-03-31	Yes	OTS 1313

Data Description:

Includes losses from the sale of loans reported in items 0131, 0109, 0133, 2687, 2689, 0113, 0136, and 1534, and also reported in items 1568, 1569, 1572, 0656, 1458, 2050, 1459, 1990, 2035, 0455, 2705, and 2707, unless held in a trading portfolio or for sale.

When computing the gain or loss on the sale of loans, adjust the carrying value for all yield adjustments, including deferred gains and losses from hedging activities, accrued interest receivable, and valuation allowances.

Excludes:

1. Losses on the sale of loans held for sale that are reported in item 0490; and

2. Gains that are reported in item 3847.

Last update: Jun 09, 2025