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

No definition available.

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This item represents the aggregate of all deposit liabilities held by the entity which is not defined anywhere else.

No definition available.

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Fair value of a savings certificate entitling the Entity (that is, bearer) to receive interest at an established maturity date, based upon a fixed interest rate. A certificate of deposit may be issued in any denomination. Certificates of deposit are generally issued by commercial banks and, therefore, insured by the FDIC (up to the prescribed limit). Certificates of deposit generally restrict holders from withdrawing funds on demand without the incurrence of penalties. Generally, only certificates of deposit with original maturities of three months or less qualify as cash equivalents. Original maturity means original maturity to the entity holding the investment. As a related example, both a three-month US Treasury bill and a three-year Treasury note purchased three months from maturity qualify as cash equivalents. However, a Treasury note purchased three-years ago does not become a cash equivalent when its remaining maturity is three months.

No definition available.

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Fair value portion of investments in Federal Reserve and Federal Home Loan Bank stock.

No definition available.

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Fair value of at the balance sheet date of short-term borrowings not otherwise specified in the taxonomy having initial terms less than one year or the normal operating cycle, if longer.

No definition available.

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Amount of investment in debt and equity securities categorized neither as held-to-maturity nor trading.

No definition available.

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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.

No definition available.

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Fair value portion of arrangements with third parties, including, but not limited to, operating lease arrangement and arrangement in which the entity has agreed to expend funds to procure goods or services, or has agreed to commit resources to supply goods or services.

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Fair value of subordinated debt obligations including, but not limited to, subordinated loan, subordinated bond, subordinated debenture or junior debt.

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- References

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- References

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Fair value portion of loan receivable, including, but not limited to, mortgage loans held for investment, finance receivables held for investment, policy loans on insurance contracts.

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-URI http://asc.fasb.org/subtopic&trid=2196772

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Fair value portion of mortgage loans held-for-sale.

No definition available.

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Fair value portion of securities that an entity sells and agrees to repurchase at a specified date for a specified price.

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