Board of Governors of the Federal Reserve System

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Data Dictionary

Item Number A302

SALE OF LOANS HELD FOR INVESTMENT

Call confidentiality applies to FFIEC 031/041.

Series	Start Date	End Date	Confidential?	Reporting Forms
SVGLA302	1996-06-30	2011-12-31	Yes	OTS 1313

Data Description:

Includes gains (losses) from the sale of mortgage and nonmortgage loans reported in item 0131 thru items 1534, and items 1568 thru 2707.

Does not include gains (losses) from the sale of loans and securities in a trading portfolio; reported in item 0492; gains (losses) from the sale of loans held for sale; reported in item 0489; and recoveries of losses previously written off; reported in item 3871.

When computing the gain on sale of loans adjust the carrying value for al yield adjustments (including loan fees and deferred gains and losses from hedging activities), accrued interest receivable, and valuation allowances.

Last update: May 16, 2024