Effective with this release dated April 15, 2022 with data as of April 6, 2022, several changes have been made to line items shown on the H.8 release. These changes relate to reporting changes proposed by the Federal Reserve Board on October 5, 2021 and finalized on January 27, 2022.
The following line item changes have been made on the release:
The two Memoranda items covering net unrealized gains (losses) on available-for-sale securities have been discontinued: previous line item 42, Net unrealized gains (losses) on available-for-sale securities; and previous line item 43, Net unrealized gains (losses) on available-for-sale securities, U.S. Treasury and agency securities, MBS.
As of April 6, 2022, line item 24, All other consumer loans, no longer includes any such loans held by foreign-related institutions. These loans are now included in line item 27, All loans not elsewhere classified.
As of April 6, 2022, line item 27, All loans not elsewhere classified, includes all other consumer loans at foreign-related institutions, previously included in line item 24.
As of April 6, 2022, line item 28, Allowance for loan and lease losses, no longer includes any allowances held by foreign-related institutions. Any allowances are included in line item 38, Net due to related foreign offices.
