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 B297

GAINS OR LOSSES ON FIRMS SECURITIES TRADING ACCOUNTS: FROM MARKET MAKING IN OVER-THE-COUNTER EQUITY SECURITIES

Call confidentiality applies to FFIEC 031/041.

Series	Start Date	End Date	Confidential?	Reporting Forms
SECFB297	2000-03-31	9999-12-31	Yes	SEC 1695/1696

Data Description:

Report realized and unrealized gain (loss) on securities held for sale in the ordinary course of business and not identified as held for investment. Dividends and interest income on securities in trading accounts should be treated as an adjustment to gain (loss). Amounts reported shall not be reduced by any allocation of Federal income taxes.

NOTE:

Reported on the Focus Report.

Last update: May 08, 2024