The adoption by some banks of FAS 159, The Fair Value Option for
Financial Assets and Financial Liabilities (FVO), affected commercial
bank balance sheet data for April 2, 2008. The "Notes on the Data"
section on page 14 of the H.8 Statistical Release contains information
on the affected balance sheet items.For more information on FAS 159, please refer to www.fasb.org/st/summary/stsum159.shtml.
