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The sum of the periodic adjustments of the differences between securities' face values and purchase prices that are charged against earnings. This is called accretion if the security was purchased at a discount and amortization if it was purchased at premium. As a noncash item, this element is an adjustment to net income when calculating cash provided by or used in operations using the indirect method.

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Amount of liabilities assumed at 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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Amount of increase (decrease) in cash and cash equivalents. Cash and cash equivalents are the amount 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. Includes effect from exchange rate changes.

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For banks and other depository institutions: Includes cash on hand (currency and coin), cash items in process of collection, noninterest bearing deposits due from other financial institutions (including corporate credit unions), and noninterest bearing balances with the Federal Reserve Banks, Federal Home Loan Banks and central banks.

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Amount of deferred income tax expense (benefit) pertaining to income (loss) from continuing operations.

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The current period expense charged against earnings on long-lived, physical assets not used in production, and which are not intended for resale, to allocate or recognize the cost of such assets over their useful lives; or to record the reduction in book value of an intangible asset over the benefit period of such asset; or to reflect consumption during the period of an asset that is not used in production.

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Change in carrying amount of the indemnification asset relating to loss sharing agreements with the Federal Deposit Insurance Corporation (FDIC). The change includes for example, but is not limited to, acquisitions, additional estimated losses, disposals, cash payments, accretion of discount and write-offs, net of recoveries.

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The net realized gain (loss) on investments sold during the period, not including gains (losses) on securities separately or otherwise categorized as trading, available-for-sale, or held-to-maturity, which, for cash flow reporting, is a component of proceeds from investing activities.

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The net gain (loss) resulting from a sale of loans, including adjustments to record loans classified as held-for-sale at the lower-of-cost-or-market and fair value adjustments to loan held for investment purposes.

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Amount of increase in asset representing future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized resulting from a business combination.

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The increase (decrease) during the reporting period in the amount due from borrowers for interest payments.

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The net cash inflow or outflow for the increase (decrease) in the beginning and end of period deposits balances.

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The increase (decrease) during the reporting period in interest payable, which represents the amount owed to note holders, bond holders, and other parties for interest earned on loans or credit extended to the reporting entity.

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Amount of increase (decrease) in operating assets classified as other.

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Amount of increase (decrease) in operating liabilities classified as other.

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The change in cash surrender or contract value during the period which adjusted the amount of premiums paid in determining the expense or income recognized under the contract for the period.

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Amount of cash inflow (outflow) from financing activities, including discontinued operations. Financing activity cash flows include obtaining resources from owners and providing them with a return on, and a return of, their investment; borrowing money and repaying amounts borrowed, or settling the obligation; and obtaining and paying for other resources obtained from creditors on long-term credit.

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Amount of cash inflow (outflow) from investing activities, including discontinued operations. Investing activity cash flows include making and collecting loans and acquiring and disposing of debt or equity instruments and property, plant, and equipment and other productive assets.

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No definition available.

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Amount of cash inflow (outflow) from operating activities, including discontinued operations. Operating activity cash flows include transactions, adjustments, and changes in value not defined as investing or financing activities.

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The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

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The aggregate amount of cash outflow for loans purchased and created with the intention to resell them in the near future.

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The net cash outflow or inflow associated with the acquisition or sale of a business segment during the period.

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The net cash outflow or inflow for the increase (decrease) in the beginning and end of period of loan and lease balances which are not originated or purchased specifically for resale. Includes cash payments and proceeds associated with (a) loans held-for-investment, (b) leases held-for-investment, and (c) both.

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Amount of cash outflow in the form of ordinary dividends to common shareholders of the parent entity.

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The cash outflow to acquire debt and equity securities not classified as either held-to-maturity securities or trading securities which would be classified as available-for-sale securities and reported at fair value, with unrealized gains and losses excluded from earnings and reported in a separate component of shareholders' equity.

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Amount of cash outflow through purchase of long-term held-to-maturity securities.

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The cash outflow associated with the acquisition of long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale; includes cash outflows to pay for construction of self-constructed assets.

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Amount of cost (reversal of cost) for pension benefits. Excludes other postretirement benefits.

No definition available.

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Amount of cash inflow from Federal Home Loan Bank (FHLBank) borrowing, classified as financing activity.

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Amount of cash inflow from maturity, prepayment and call of investment in debt security measured at fair value with change in fair value recognized in other comprehensive income (available-for-sale).

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The cash inflow associated with the maturity, prepayments and calls (requests for early payments) of debt securities designated as held-to-maturity.

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The net cash inflow or outflow in Interest-bearing Deposits by banks in other financial institutions for relatively short periods of time including, for example, certificates of deposits.

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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The net cash inflow or outflow for borrowing having initial term of repayment within one year or the normal operating cycle, if longer.

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The cash inflow associated with the sale of debt and equity securities classified as available-for-sale securities.

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The cash inflow resulting from the sale of loans classified as held-for-sale, including proceeds from loans sold through mortgage securitization.

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The cash inflow associated with the sale of other real estate not otherwise defined in the taxonomy.

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Amount of cash inflow from exercise of stock options granted under share-based compensation arrangement.

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Amount of expense related loan transactions, lease transactions, credit loss from transactions other than loan and lease transactions, and other loss based on assessment of uncollectability from the counterparty to reduce the account to their net realizable value.

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The cash outflow for debt initially having maturity due after one year or beyond the normal operating cycle, if longer.

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Balance Type:	credit
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The aggregate amount of noncash, equity-based employee remuneration. This may include the value of stock or unit options, amortization of restricted stock or units, and adjustment for officers' compensation. As noncash, this element is an add back when calculating net cash generated by operating activities using the indirect method.

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No definition available.