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 F301

FINANCIAL LIABILITIES CARRIED AT FAIR VALUE THROUGH EARNINGS

Call confidentiality applies to FFIEC 031/041.

Series	Start Date	End Date	Confidential?	Reporting Forms
SVGLF301	2007-03-31	2011-12-31	No	OTS 1313

Data Description:

Item Description modified 20080331:
Financial Liabilities Carried at Fair Value through Earnings

Old Item Description
LIABILITIES RECORDED ON SCHEDULE SC UNDER A FAIR VALUE OPTION

Report the amount of financial instrument liabilities on Schedule SC for which the institution has elected to measure at fair value under:
1. The Fair Value Option for Financial Assets and Financial Liabilities - including an amendment of FASB Statement No. 115 (FAS 159),
2. SFAS 155, Accounting for Certain Hybrid Financial Instruments, and
3. SFAS 156, Accounting for Servicing of Financial Assets.

Last update: Jun 17, 2025