H8: Notice to Users of the H.8 Release

Data on this H.8 release have been benchmarked through the December 2021 Call Report. Data on the previous release were benchmarked through the September 2021 Call Report. The data also incorporate new seasonal adjustment factors. Notes on the Data have been redesigned and revised to simplify their interpretation by users. The major changes are: The Notes on the Data are now in chronological order by the Wednesday-as-of-date corresponding to the activity, from the latest date to the earliest. Previously the notes were arranged by publication date. Notes reflecting activity on the same as-of date have been consolidated. Notes have been revised to reflect additional information that became available after publication, including revisions in either Reports of Condition and Income (Call Reports) or data submitted by panel respondents. Several new notes have been added for activity between 1999 and 2013. The line items listed in the notes correspond to the current line items of the H.8 release. For line items that have been discontinued since the original note publication, the discontinued items and associated structure change amounts are presented in parentheses following the current line items. Effective with the forthcoming release dated April 15, 2022 with data as of April 6, 2022, several changes will be 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 will be made on the release: The two Memoranda items covering net unrealized gains (losses) on available-for-sale securities will be 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, will no longer include 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, will include all other consumer loans at foreign-related institutions, currently included in line item 24. As of April 6, 2022, line item 28, Allowance for loan and lease losses, will no longer include any allowances held by foreign-related institutions. Any allowances will be included in line item 38, Net due to related foreign offices.