2. Summary of Accounting Policies

The Company is a multi-bank financial holding company, which offers a wide range of banking and other financial services to its customers through its branches and offices in the states of Missouri, Kansas, Colorado, Illinois, Oklahoma, Arizona, Nebraska, Pennsylvania, South Dakota, Indiana, Wisconsin, New Jersey, and Massachusetts. The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amount of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements. These estimates and assumptions also impact reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. A summary of the significant accounting policies to assist the reader in understanding the financial presentation is listed in the Notes to Consolidated Financial Statements in the Company's Annual Report on Form 10-K for the fiscal year ended December 31, 2010.

Interest-bearing Due From Banks

Amounts due from the Federal Reserve Bank which are interest-bearing for all periods presented, and amounts due from certificates of deposits held at other financial institutions are included in interest-bearing due from banks. The amount due from the Federal Reserve Bank totaled $187.4 million and $467.7 million at September 30, 2011 and September 30, 2010, respectively, and is considered cash and cash equivalents. The amounts due from certificates of deposit totaled $135.6 million and $191.6 million at September 30, 2011 and September 30, 2010, respectively.

This table provides a summary of cash and due from banks as presented on the Consolidated Statement of Cash Flows as of September 30, 2011 and September 30, 2010 (in thousands):


	September 30,
	2011		2010
Due from the Federal Reserve	$	187,443	$	467,726
Cash and due from banks		383,757		332,699

Cash and due from banks at end of period	$	571,200	$	800,425

Per Share Data

Basic income per share is computed based on the weighted average number of shares of common stock outstanding during each period. Diluted quarterly per share data includes the dilutive effect of 299,465 and 218,495 shares issuable upon the exercise of options granted by the Company and outstanding at September 30, 2011 and 2010, respectively. Diluted year-to-date income per share includes the dilutive effect of 307,866 and 250,966 shares issuable upon the exercise of stock options granted by the Company and outstanding at September 30, 2011 and 2010, respectively.

Options issued under employee benefit plans to purchase 883,294 shares of common stock were outstanding at September 30, 2011, but were not included in the computation of quarterly and year-to-date diluted EPS because the options were anti-dilutive. Options issued under employee benefit plans to purchase 1,107,949 shares of common stock were outstanding at September 30, 2010, but were not included in the computation of quarterly diluted EPS because the options were anti-dilutive. Options issued under employee benefit plans to purchase 784,904 shares of common stock were outstanding at September 30, 2010, but were not included in the computation of year-to-date diluted EPS because the options were anti-dilutive.