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For an entity that discloses a concentration risk in relation to quantitative amount, which serves as the "benchmark" (or denominator) in the equation, this concept represents the concentration percentage derived from the division.

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Contractual interest rate for funds borrowed, under the debt agreement.

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Nominal or face amount used to calculate payment on derivative.

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Amount of fee received for commitment to originate or purchase financing receivable where likelihood of commitment being exercised is remote. Excludes financing receivable covered under loss sharing agreement.

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Amount of financing receivable past due.

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Amount of increase from purchase of financing receivable.

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Amount of decrease from sale and reclassification to held-for-sale of financing receivable.

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Amount of gain (loss) on sale of financing receivable.

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Amount of expected credit loss for credit exposure on off-balance-sheet commitment, including but not limited to, loan commitment, standby letter of credit, financial guarantee not accounted for as insurance. Excludes off-balance sheet credit exposure accounted for as insurance and instrument accounted for under derivatives and hedging.

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Unused amount of commitments to extend credit to customers.

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