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 A303

SALE OF OTHER ASSETS HELD FOR INVESTMENT

Call confidentiality applies to FFIEC 031/041.

Series	Start Date	End Date	Confidential?	Reporting Forms
SVGLA303	1996-06-30	2011-12-31	Yes	OTS 1313

Data Description:

Report gains (losses) from the sale of any assets not reported in items 0498 thru A302 or 0492. Includes gains (losses) from the sale of real estate held for investment reported in item 0461 that may be accounted for as current income in accordance with SFAS NO. 66, "Accounting for Sales of Real Estate; gains (losses) from the sale of branch operation or a portion thereof, such as deposits; gains (losses) from the sale of loan servicing rights when sold separately from the loan, unless the loan is held in portfolio, in which case the gain must be deferred in item 0451; and gains (losses) from the sale of subsidiaries.

Last update: May 20, 2024