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 5857

UNAMORTIZED YIELD ADJUSTMENTS ON BORROWINGS - TOTAL BALANCES

Call confidentiality applies to FFIEC 031/041.

Series	Start Date	End Date	Confidential?	Reporting Forms
SCMR5857	1993-03-31	2011-12-31	Yes	OTS 1313

Data Description:

Includes unamortized yield adjustments applicable to liabilities of the types reported in items 2021, 2023, 0686, 2113, 1963, and 0471. Add to this amount any unamortized yield adjustments related redeemable preferred stock of the type reported in item 0475. For institutions that have adopted SFAS No. 133, also add the component of the carrying value of borrowings that consists of accumulated gains and losses related to qualifying fair value hedges.

NOTE:

This item is reported as confidential.

Definition revised 12/31/1998.

Last update: Sep 03, 2026