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Increase/decrease in earned premiums related to updates in premium recognition factors.

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Number of days when the collection of principal or interest is past due and a loan is placed on non-accrual status.

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Minimum number of days for maturities of certificates of deposits, money market funds and other time deposits to be considered short-term investments.

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- References

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Amount after tax of increase (decrease) to equity or (increase) decrease to net assets, resulting from the cumulative effect adjustment of a new accounting principle applied in the period of adoption.

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Amount of the related income tax effect of a cumulative effect on retained earnings.

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
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-Paragraph 9
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Fair value of securities received as collateral against derivative assets.

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
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The increase (decrease) during the reporting period in the account that represents the temporary difference that results from Income or Loss that is recognized for accounting purposes but not for tax purposes and vice versa.

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 230
-SubTopic 10
-Section 45
-Paragraph 28
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