The bank had accrued "substantially all" of the settlement amount previously, Bank of America said in a filing with the U.S. Securities and Exchange Commission. The settlement was dated on April 25.

The litigation was started by the Federal Home Loan Bank of Seattle, which later merged into the Federal Home Loan Bank of Des Moines.

A spokeswoman for the merged entity referred Reuters to another securities filing showing it had reached a settlement with an unnamed bank on April 25, but declined to say whether it was with Bank of America.

(Reporting by Dan Freed; Editing by Sandra Maler)