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Amount of decrease in financing receivable from sale and reclassification to held-for-sale. Excludes net investment in lease.

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

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Value of loans and leases held in the entity's portfolio transferred to loans and leases held-for-sale in noncash transactions.

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