The effects of banks' adoption of FASB's Financial Accounting Statements No. 166 (FAS 166), Accounting for Transfers of Financial Assets, and No. 167 (FAS 167), Amendments to FASB Interpretation No. 46(R), will be incorporated in the H.8 commercial bank balance sheet data for March 31, 2010 (to be published on April 9, 2010).
For more information on FAS 166 and 167, please see the Financial Accounting Standards Board's news release.