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 A602

ALLOWANCES FOR MORTGAGE LOAN AND LEASE LOSSES

Call confidentiality applies to FFIEC 031/041.

Series	Start Date	End Date	Confidential?	Reporting Forms
SVGLA602	1997-03-31	2011-12-31	Yes	OTS 1313

Data Description:

Includes all allowances for loan and lease losses (ALLL) established to recognize credit losses on mortgage loans reported on Schedule SC items 0131 through 0450. All valuation allowances must be included in the reconciliation of valuation allowances in Schedule VA.

Does not include mark -to-market adjustments to mortgage loans held in a trading portfolio; these directly adjust the asset balance; and specific valuation allowances; these directly adjust the asset balance.

Last update: Jun 09, 2025