Data Dictionary
Item Number 8620
ITEMS RELATED TO INVESTMENT SECURITIES UNREALIZED GAINS (LOSSES)Call confidentiality applies to FFIEC 031/041.
| Series | Start Date | End Date | Confidential? | Reporting Forms |
|---|---|---|---|---|
| SCMR8620 | 1994-03-31 | 2011-12-31 | Yes | OTS 1313 |
Data Description:
Includes gross unrealized gains (losses) on any available-for-sale securities and trading securities reported in items 5724, 5727, 5728, or 5729. For institutions that have adopted SFAS No. 133, also report the component of the carrying value of these assets that consists of accumulatd gains and losses related to qualifying fair value hedges.
Do not include unrealized gains (losses) related to equity securities reported in item no. 5725 or zero-coupon securities reported in item no. 5726; both of these lines report recorded investment values and, thus, already include unrealized gains or losses.
NOTE:
This item is reported as confidential.
Definition revised 12/31/1998.