Data Dictionary
Item Number 8617
ITEMS RELATED TO MORTGAGE LOANS & SECURITIES UNREALIZED GAINS (LOSSES)Call confidentiality applies to FFIEC 031/041.
| Series | Start Date | End Date | Confidential? | Reporting Forms |
|---|---|---|---|---|
| SCMR8617 | 1994-03-31 | 2011-12-31 | Yes | OTS 1313 |
Data Description:
Includes on a consolidated basis, gross unrealized gains (losses) on loans held for sale, available-for-sale securities, and trading securities. For institutions that have adopted SFAS No. 133, also report the component of the carrying value of these assets that consists of accumulated gains and losses related to qualifying fair value hedges. Also includes unrealized gains/losses related to mortgage warehouse loans that are reported in item no. 0446.
Do not include unrealized gains/losses related to home equity or secured home improvement loans that are reported in item no. 0656.
NOTE:
This item is reported as confidential.
Definition revised 12/31/1998.