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 F822

HAS THE SUBSIDIARY ELECTED TO ACCOUNT FOR CERTAIN ASSETS AND LIABILITIES UNDER A FAIR VALUE OPTION WITH CHANGES IN FAIR VALUE RECOGNIZED IN EARNINGS?

Call confidentiality applies to FFIEC 031/041.

Series	Start Date	End Date	Confidential?	Reporting Forms
BHCSF822	2008-12-31	9999-12-31	No	FR Y-11/FR Y-11S
FNBKF822	2008-03-31	9999-12-31	No	FR Y-7N/FR Y-7NS
SUBIF822	2008-03-31	9999-12-31	No	FR 2314/FR-2314S

Data Description:

Has the nonbank subsidiary elected to account for certain assets and liabilities under a fair value option with changes in fair value recognized in earnings?

Enter "1" for yes; enter "0" for no.

Last update: Jun 01, 2026