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 8619

ITEMS RELATED TO NONMORTGAGE LOANS & SECURITIES UNREALIZED GAINS (LOSSES)

Call confidentiality applies to FFIEC 031/041.

Series	Start Date	End Date	Confidential?	Reporting Forms
SCMR8619	1994-03-31	2011-12-31	Yes	OTS 1313

Data Description:

Includes unrealized gains (losses) on loans held for sale, available-for-sale, 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 acccumulated gains and losses related to qualifying fair value hedges. Also includes unrealized gains/losses to home equity or secured home improvement loans reportd in ite no. 0656.

Do not include unrealized gains/losses related to mortgage warehouse loans reported in item no. 0446.

NOTE:

This item is reported as confidential.

Definition revised 12/31/1998.

Last update: Sep 03, 2026