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Description of risks that arise due to the volume of business transacted with a particular customer. At a minimum, the description informs financial statement users of the general nature of the risk, but excludes "Information about Major Customers" that may be disclosed elsewhere (for instance, segment disclosures).

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For an entity that discloses a concentration risk in relation to quantitative amount, which serves as the "benchmark" (or denominator) in the equation, this concept represents the concentration percentage derived from the division.

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Description of risks that arise due to the volume of business transacted with a particular supplier or reliance placed on that supplier. At a minimum, the description informs financial statement users of the general nature of the risk.

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Carrying amount of receivable assets originating from the indemnification agreement with the Federal Deposit Insurance Corporation (FDIC), in which the FDIC is to partially cover losses.

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