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Amount before allowance and after deduction of deferred interest and fees, unamortized costs and premiums and discounts from face amounts, of loans and leases held in portfolio, including but not limited to, commercial and consumer loans. Excludes loans and leases covered under loss sharing agreements.

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For an unclassified balance sheet, reflects the carrying amount of unpaid loan amounts due from related parties at the balance sheet date.

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Reflects the amount of new advances made to related parties in the form of loan and lease receivables.

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Reflects the amount of collections received from related parties to reduce the carrying amounts of loans and leases receivable due from them.

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Amount classified as mortgage loans attributable to disposal group held for sale or disposed of. Excludes loans and leases covered under loss sharing agreements and loans classified as debt securities.

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Net amount of other deferred costs capitalized at the end of the reporting period. Does not include deferred finance costs or deferred acquisition costs of insurance companies.

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Amortized amount of contract to service financial assets under which the benefits of servicing are expected to more than adequately compensate the servicer.

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