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 4327

NONOPERATING EXPENSES, PROVISION FOR LOSSES AND LOSSES ON SALE OF FORECLOSED REAL ESTATE (REO)

Call confidentiality applies to FFIEC 031/041.

Series	Start Date	End Date	Confidential?	Reporting Forms
SVGL4327	1984-03-31	1996-03-31	Yes	Multiple Forms

Data Description:

Includes losses or provisions for losses from the sale of foreclosed real estate reported in items 0457, 0458, and 0459.

When computing the gain or loss on the sale of foreclosed real estate, 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 3842.

Last update: Jun 09, 2025