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 4329

NONOPERATING EXPENSE, PROVISION FOR LOSSES AND LOSSES ON SALE OF OTHER REAL ESTATE HELD

Call confidentiality applies to FFIEC 031/041.

Series	Start Date	End Date	Confidential?	Reporting Forms
SVGL4329	1984-03-31	1996-03-31	Yes	Multiple Forms

Data Description:

Includes losses or provisions for losses with respect to real estate held for investment reported in items 0462, 0465, and 1581.

When computing the gain or loss on the sale of real estate held for investment, 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 3844.

Last update: Jun 17, 2025