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Carrying amount of interest receivable fair value disclosure of the balance date.

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Amount of loans receivable including loans held for sale reported as on the date.

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Carrying amount of marketable securities at fair value of the balance date.

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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. Excludes cash and cash equivalents within disposal group and discontinued operation.

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

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Cash

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-Glossary Cash Equivalents

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Fair value portion 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.

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Fair value portion of deposit liabilities held by the entity, including, but not limited to, foreign and domestic, interest and noninterest bearing, demand deposits, saving deposits, negotiable orders of withdrawal (NOW) and time deposits.

No definition available.

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Amount of interest bearing deposits with no stated maturity, which may include passbook and statement savings accounts and money-market deposit accounts (MMDAs).

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Fair value of subordinated debt obligations including, but not limited to, subordinated loan, subordinated bond, subordinated debenture or junior debt.

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-Publisher FASB

-Name Accounting Standards Codification

-Topic 820

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Including both current and noncurrent portions, Federal Home Loan Bank borrowings initially due beyond one year or beyond the normal operating cycle if longer.

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-Publisher FASB

-Name Accounting Standards Codification

-Topic 942

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-Subparagraph (SX 210.9-03.16)

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Federal Home Loan Bank (FHLB) stock represents an equity interest in a FHLB. It does not have a readily determinable fair value because its ownership is restricted and it lacks a market (liquidity).

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Carrying amount as of the balance sheet date of interest earned but not received. Also called accrued interest or accrued interest receivable.

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-Topic 210

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-Subparagraph (SX 210.5-02.8)

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Fair value portion of investments in Federal Home Loan Bank (FHLBank) stock.

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-Name Accounting Standards Codification

-Topic 325

-SubTopic 20

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Fair value portion of loan receivable, including, but not limited to, mortgage loans held for investment, finance receivables held for investment, policy loans on insurance contracts.

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Total debt and equity financial instruments including: (1) securities held-to-maturity, (2) trading securities, and (3) securities available-for-sale.

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-Topic 942

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-Subparagraph (SX 210.9-03.4)

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Fair value portion of securities that an entity sells and agrees to repurchase at a specified date for a specified price.

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-Name Accounting Standards Codification

-Topic 825

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Amount, after the effects of master netting arrangements, of funds outstanding borrowed in the form of a security repurchase agreement between the entity and another party for the sale and repurchase of identical or substantially the same securities at a date certain for a specified price. Includes liabilities not subject to a master netting arrangement and not elected to be offset.

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-Subparagraph (SX 210.4-08.(m)(1)(a)(i))

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-Subparagraph (SX 210.9-03.13(1))

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-Topic 210

-SubTopic 20

-Section 45

-Paragraph 11

-URI http://asc.fasb.org/extlink&oid=49176635&loc=d3e9760-107771

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-Name Accounting Standards Codification

-Glossary Repurchase Agreement Accounted for as a Collateralized Borrowing

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Including the current and noncurrent portions, carrying value as of the balance sheet date of subordinated debt (with initial maturities beyond one year or beyond the operating cycle if longer). Subordinated debt places a lender in a lien position behind debt having a higher priority of repayment in liquidation of the entity's assets.

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 944

-SubTopic 210

-Section S99

-Paragraph 1

-Subparagraph (SX 210.7-03.16)

-URI http://asc.fasb.org/extlink&oid=6879938&loc=d3e572229-122910

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-Name Accounting Standards Codification

-Topic 942

-SubTopic 210

-Section S99

-Paragraph 1

-Subparagraph (SX 210.9-03.16)

-URI http://asc.fasb.org/extlink&oid=6876686&loc=d3e534808-122878

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-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Article 5

-Subsection 19, 20, 22

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-Publisher SEC

-Name Staff Accounting Bulletin (SAB)

-Number Topic 10

-Section F