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For receivables acquired in a business combination, excluding certain loans and debt securities acquired in a transfer (as defined), this element represents the fair value of the receivables acquired, by major class of receivable, such as loans, direct finance leases (as defined), and any other class of receivables.

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This element represents acquisition-related costs incurred to effect a business combination which costs have been expensed during the period. Such costs include finder's fees; advisory, legal, accounting, valuation, and other professional or consulting fees; general administrative costs, including the costs of maintaining an internal acquisitions department; and may include costs of registering and issuing debt and equity securities.

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Amount of consideration transferred, consisting of acquisition-date fair value of assets transferred by the acquirer, liabilities incurred by the acquirer, and equity interest issued by the acquirer.

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Amount of equity interests of the acquirer, including instruments or interests issued or issuable in consideration for the business combination.

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Amount of liabilities incurred by the acquirer as part of consideration transferred in a business combination.

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This element represents a description of the nature of any measurement period adjustments (as defined) realized during the reporting period to the assets, liabilities, equity interests, or items of consideration for which the initial accounting was incomplete in connection with a business combination.

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Amount of assets acquired at the acquisition date.

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Amount of currency on hand as well as demand deposits with banks or financial institutions, acquired at the acquisition date. 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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Amount of investments in debt and equity securities, including, but not limited to, held-to-maturity, trading and available-for-sale expected to be converted to cash, sold or exchanged within one year or the normal operating cycle, if longer, acquired at the acquisition date.

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Amount of asset related to consideration paid in advance for costs that provide economic benefits in future periods, and amount of other assets that are expected to be realized or consumed within one year or the normal operating cycle, if longer, acquired at the acquisition date.

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Amount of deferred tax asset attributable to deductible temporary differences and carryforwards that are expected to be realized or consumed after one year or the normal operating cycle, if longer, acquired at the acquisition date.

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Amount of intangible assets, excluding goodwill, acquired at the acquisition date.

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Amount of liabilities assumed at the acquisition date.

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Amount recognized as of the acquisition date for the identifiable assets acquired in excess of (less than) the aggregate liabilities assumed.

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Amount of other liabilities due after one year or the normal operating cycle, if longer, assumed at the acquisition date.

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The amount of property, plant, and equipment recognized as of the acquisition date.

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The cash inflow associated with the acquisition of business during the period (for example, cash that was held by the acquired business).

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-Glossary Investing Activities

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Total number of common shares of an entity that have been sold or granted to shareholders (includes common shares that were issued, repurchased and remain in the treasury). These shares represent capital invested by the firm's shareholders and owners, and may be all or only a portion of the number of shares authorized. Shares issued include shares outstanding and shares held in the treasury.

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This represents the entire liability recognized in the balance sheet that is associated with the defined benefit pension plans.

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Amount after accumulated impairment loss of an asset representing future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized.

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The cash outflow associated with the acquisition of business during the period. The cash portion only of the acquisition price.

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Business Combination, Fair Market Value Adjustment on Junior Subordinated Debenture Owed to Unconsolidated Subsidiary Trust

No definition available.

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Fair value of bank owned life insurance acquired at the acquisition date.

No definition available.

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Fair value of deposits assumed at the acquisition date.

No definition available.

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Fair value of investment in low income housing tax credits acquired at the acquisition date.

No definition available.

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Fair value of junior subordinated debt assumed at the acquisition date.

No definition available.

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Fair value of repossessed assets acquired at the acquisition date.

No definition available.

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Value of restricted stock investments acquired at the acquisition date.

No definition available.

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Cash paid to cash out outstanding, vested options as of the acquisition date.

No definition available.

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Interest rate and credit marks on acquired loans.

No definition available.

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