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 A604

GENERAL VALUATION ALLOWANCES

Call confidentiality applies to FFIEC 031/041.

Series	Start Date	End Date	Confidential?	Reporting Forms
SVGLA604	1997-03-31	2011-12-31	Yes	OTS 1313

Data Description:

Includes all general valuation allowances established on repossessed assets.

Does not include specific valuation allowances; these must directly reduce the asset balance; writedowns to mark repossessed assets to fair value less cost to sell at foreclosure; these must directly reduce the asset balance; and valuation allowances established prior to transfer to REO.

Last update: Jun 09, 2025