Data Dictionary
Item Number A606
INVESTMENT IN UNCONSOLIDATED SUBSIDIARIES: MEMO: GENERAL VALUATION ALLOWANCESCall confidentiality applies to FFIEC 031/041.
| Series | Start Date | End Date | Confidential? | Reporting Forms |
|---|---|---|---|---|
| SVGLA606 | 1997-03-31 | 2003-12-31 | Yes | OTS 1313 |
Data Description:
This is a memo that has already been deducted from Schedule SC item no. 6770 and therefore is not included in the summation of assets for item no. 2170 (Total Assets). Includes all general valuation allowances established on amounts reported in item no. 6770 to recognize losses pertaining to the reporting association's investment in and unsecured loans to its unconsolidated subordinate organizations. All valuation allowances must be included in the reconciliation of valuation allowances in Schedule VA.
Does not include specific valuation allowances; valuation allowances established at the subordinate organization level; and permanent declines in value; these must be written off directly against the equity investment.