Federal Home Loan Bank System Resources

ABA Federal Home Loan Bank Member Insights Email Bulletins

2011

  • November 3, 2011 Vol. 2, No. 4
  • August 22, 2011 Vol. 2, No. 3
  • May 20, 2011 Vol. 2, No. 2 
  • March 3, 2011 Vol. 2, No. 1

    2010

  • December 17, 2010 Vol. 1, No. 5
  • October 29, 2010 Vol. 1, No. 4
  • August 28, 2010 Vol. 1, No. 3
  • June 29, 2010 Vol. 1, No. 2
  • April 20, 2010  Vol. 1, No. 1

    FHLB Stock: No 'OTTI'

    ABA, which has received a number of questions on "other than temporary impairment" relating to Federal Home Loan Bank stock, has created a paper that analyzes the issue. FHLB stock is evaluated under different accounting rules than other types of investments because it does not have a market value and generally is viewed as a long-term investment. Banks are concluding that there is no impairment of the FHLB stock, and the ABA issue paper analyzes the information that banks have used to reach that conclusion.

    Letters

    Questions? Please contact Joe Pigg, (202) 663-5480 for more information.