Amount of investment in debt and equity securities categorized neither as held-to-maturity nor trading.

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Fair value portion of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates.

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Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

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The aggregate of all deposit liabilities held by the entity, including foreign and domestic, interest and noninterest bearing; may include demand deposits, saving deposits, Negotiable Order of Withdrawal (NOW) and time deposits among others.

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-Publisher FASB

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Fair value of subordinated debt obligations including, but not limited to, subordinated loan, subordinated bond, subordinated debenture or junior debt.

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Fair value portion of borrowing from Federal Home Loan Bank (FHLBank).

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Federal Home Loan Bank (FHLB) stock represents an equity interest in a FHLB. It does not have a readily determinable fair value because its ownership is restricted and it lacks a market (liquidity).

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-Publisher FASB

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Amount before other than temporary impairment (OTTI) accretion, of investments in debt securities classified as held-to-maturity.

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No definition available.

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Fair value of investments in debt securities classified as held-to-maturity.

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Carrying amount of interest earned but not received (also called accrued interest or accrued interest receivable) and carrying amounts of assets not separately disclosed.

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No definition available.

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Fair value portion of loans held-for-sale including, but not limited to, mortgage loans and finance receivables.

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No definition available.

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Fair value portion of loan receivable, including, but not limited to, mortgage loans held for investment, finance receivables held for investment, policy loans on insurance contracts.

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-Publisher FASB

-Name Accounting Standards Codification

-Topic 310

-SubTopic 10

-Glossary Loan

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The carrying amounts of cash and cash equivalent items which are restricted as to withdrawal or usage. Restrictions may include legally restricted deposits held as compensating balances against borrowing arrangements, contracts entered into with others, or entity statements of intention with regard to particular deposits; however, time deposits and short-term certificates of deposit are not generally included in legally restricted deposits. Excludes compensating balance arrangements that are not agreements which legally restrict the use of cash amounts shown on the balance sheet. This element is for unclassified presentations; for classified presentations there is a separate and distinct element.

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Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

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-Paragraph 1

-Subparagraph (SX 210.5-02.1)

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Fair value of an asset representing net future revenue from contractually specified servicing fees, late charges, and other ancillary revenues, in excess of future costs related to servicing arrangements.

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-Publisher FASB

-Name Accounting Standards Codification

-Topic 860

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-Section 50

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