S.B.6: Carrying Value Adjustment
Refers to all other adjustments to the value of FR 2052a balance sheet products necessary to arrive at the carrying value consistent with section 102 of the LRM Standards. These adjustments may be represented as positive or negative numbers depending on whether they correspond to increases (positive) or decreases (negative) to the asset or liability balance sheet product values represented elsewhere in the Inflows, Outflows or Supplemental sections of the FR 2052a report.