Loans Receivable and Loans Held-for-sale, Fair Value Disclosure

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- Definition

Other Investments, At Cost

+ References

No definition available.

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- Definition

Other Investments, Fair Value

+ References

No definition available.

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- Definition

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.

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- Definition

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.

+ References

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- Definition

Amount, excluding accrued interest, of allowance for credit loss on investment in debt security measured at amortized cost (held-to-maturity).

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Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 326
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Amount excluding accrued interest, before allowance for credit loss, of investment in debt security measured at amortized cost (held-to-maturity).

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- Definition

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.

+ References

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- Definition

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

+ References

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- References

No definition available.

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- Definition

Amount excluding accrued interest, of allowance for credit loss on financing receivable. Excludes net investment in lease.

+ References

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- Definition

Amortized cost excluding accrued interest, before allowance for credit loss, of financing receivable. Excludes net investment in lease.

+ References

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- Definition

Fair value of investment in debt security measured at amortized cost (held-to-maturity).

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- Definition

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

+ References

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- Definition

The fair value amount of long-term debt whether such amount is presented as a separate caption or as a parenthetical disclosure. Additionally, this element may be used in connection with the fair value disclosures required in the footnote disclosures to the financial statements. The element may be used in both the balance sheet and disclosure in the same submission.

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Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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- Definition

This element represents the portion of the balance sheet assertion valued at fair value by the entity whether such amount is presented as a separate caption or as a parenthetical disclosure. Additionally, this element may be used in connection with the fair value disclosures required in the footnote disclosures to the financial statements. The element may be used in both the balance sheet and disclosure in the same submission. This item represents the amount of short-term debt existing as of the balance sheet date.

+ References

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