H. F. Ahmanson announced a $24-million writeoff.

The Los Angeles-based parent company of Home Savings of America said it will take the loss in the second quarter as a result of its investment in the $800-million secondary reserve of the Federal Savings & Loan Insurance Corp. Ahmanson’s $24-million investment in the reserve fund is being written off because FSLIC was recently declared insolvent. Other savings and loans with similar investments are expected to take similar losses. Ahmanson also said it has postponed the sale of up to $1 billion in adjustable-rate mortgage-backed securities because “it is more profitable to keep the loans in our portfolio than sell them at this time.”