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The amount of the loan's contractually required payments receivable in excess of the amount of its cash flows expected to be collected. This relates to loans with deteriorating of credit quality since origination that were acquired by completion of a transfer for which it is probable, at acquisition, that the investor will be unable to collect all contractually required payments receivable.

No definition available.

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Amount of the excess of a loan's cash flows expected to be collected over the investor's initial investment in acquired loans not accounted for as debt securities with evidence of deterioration of credit quality.

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 30
-Section 15
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=123409700&loc=d3e13503-111538

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Fair value at acquisition of acquired loans not accounted for as debt securities with evidence of deterioration of credit quality.

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
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Amount of cash flows expected to be collected at acquisition of acquired loans not accounted for as debt securities with evidence of deterioration of credit quality.

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
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Amount of contractually required payments receivable at acquisition of acquired loans not accounted for as debt securities with evidence of deterioration of credit quality.

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
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