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For an unclassified balance sheet, amounts due from owners or owners with a beneficial interest of more than 10 percent of the voting interests or officers of the company.

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Amount of allowance to cover probable credit losses on loans and leases. Includes carryover of or adjustments to the allowance for loan losses in connection with business combinations. Excludes allowance for loans and leases covered under loss sharing agreements.

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Reflects the amount of new advances made to related parties in the form of loan and lease receivables.

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Amount of cash inflow from related parties which reduce the amount of loans and leases receivable due from related parties.

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