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Amount before allowance and after deduction of deferred interest and fees, unamortized costs and premiums and discounts from face amounts, of loans and leases held in portfolio, including but not limited to, commercial and consumer loans. This amount includes accrued interest. Excludes loans and leases covered under loss sharing agreements.

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Amount of financing receivable originated in current fiscal year.

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Carrying amount as of the balance sheet date of interest earned but not received. Also called accrued interest or accrued interest receivable.

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