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 4348

NONOPERATING EXPENSE, PROVISION FOR LOSSES AND LOSSES ON SALE OF LOANS

Call confidentiality applies to FFIEC 031/041.

Series	Start Date	End Date	Confidential?	Reporting Forms
SVGL4348	1984-03-31	1989-12-31	Yes	FHLBB 1313

Data Description:

Includes losses resulting from the sale of any asset of the type reportable in items (1518), (1519), (1470), (1447), (1534), (1543), (1454), (1544) also (1568), (1569), (1458), (2050), (1459), (1990), (1466), (2008), (2035), (1571), and (1572) or the sale of participating interests in such assets, or the establishment of, or an increase in the related valuation allowances or reserves. Also includes losses on the origination of below market rate mortgages, and losses from discounting the prepayment of low interest rate mortgages.

Last update: Jun 09, 2025