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Business combination recognized identifiable assets acquired securities available-for-sale.

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Business combination recognized identifiable assets and liabilities deposits assumed.

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The carrying amount of a life insurance policy on an officer, executive or employee for which the reporting entity (a bank) is entitled to proceeds from the policy upon death of the insured or surrender of the insurance policy.

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 942

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-Subparagraph (SX 210.9-03.10)

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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 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 long-term debt due within one year or within the normal operating cycle, if longer, assumed at the acquisition date.

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The amount of financial assets (as defined) recognized as of the acquisition date.

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-Topic 805

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-Topic 825

-Glossary Financial Asset

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The amount of identifiable intangible assets recognized as of 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 long-term debt due after one year or the normal operating cycle, if longer, assumed at the acquisition date.

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

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Amount recognized for assets, including goodwill, in excess of (less than) the aggregate liabilities assumed.

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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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-Publisher FASB

-Name Accounting Standards Codification

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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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-Glossary Investing Activities

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