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.

Micro Data Reference Manual

Zip

Please enable JavaScript if it is disabled in your browser or access the information through the links provided below.

About Data Dictionary Reports and Mnemonics Download MDRM

Data Dictionary

Item Number 5285

SERVICE CORPORATIONS AND OPERATING SUBSIDIARIES

Call confidentiality applies to FFIEC 031/041.

Series	Start Date	End Date	Confidential?	Reporting Forms
SVGL5285	1990-03-31	1996-03-31	Yes	OTS 1313

Data Description:

Includes investments in service corporations and operating subsidiaries. Do not deduct valuation allowances or partial write-offs.

Also includes:

1. Investments in securities of subsidiaries;

2. Secured and unsecured loans to subsidiaries; and

3. Debt of subsidiaries guaranteed by the reporting institution.

Excludes:

1. Earnings and losses recorded using the equity method of accounting; or

2. Dividends.

Last update: Jun 09, 2025