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 3872

ADD: VALUATION ALLOWANCES ADJUSTED IN A BUSINESS COMBINATION

Call confidentiality applies to FFIEC 031/041.

Series	Start Date	End Date	Confidential?	Reporting Forms
SVGL3872	1990-03-31	2011-12-31	Yes	OTS 1313

Data Description:

Includes the amount of valuation allowances acquired in a business combination for which a direct charge-off was not taken. Under certain circumstances the valuation allowances previously established by the acquired (merged) institution may be carried forward to the gaining institution's record.

Excludes:

Additional valuation allowances established after the acquisition, even if the valuation allowances should have been established by previous management. All such additions must be reported in item 4517.

NOTE:

Beginning 3/31/03, "Acquired" changed to "Adjusted" in title.

Last update: May 16, 2024