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Interest and fee income related to commercial loans including industrial and agricultural, real estate (commercial and residential, construction and development), trade financing, and lease financing.

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Amortized cost, before allowance for credit loss, of financing receivable. Excludes financing receivable covered under loss sharing agreement and net investment in lease.

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Present value of lease payments not yet received by lessor and amount expected to be derived from underlying asset, following end of lease term guaranteed by lessee or other third party unrelated to lessor, from sales-type and direct financing leases.

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