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Fair value portion of accrued expenses.

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-Publisher FASB

-Name Accounting Standards Codification

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

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-Topic 320

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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.

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-Glossary Cash

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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.

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Fair value as of the balance sheet date of interest rate derivative liabilities, which includes all such derivative instruments in hedging and nonhedging relationships that are recognized as liabilities.

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-Name Accounting Standards Codification

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

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-Name Accounting Standards Codification

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Fair value portion of loans held-for-sale including, but not limited to, mortgage loans and finance receivables.

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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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-Publisher FASB

-Name Accounting Standards Codification

-Topic 310

-SubTopic 10

-Glossary Loan

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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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-Topic 825

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Fair value of an asset representing net future revenue from contractually specified servicing fees, late charges, and other ancillary revenues, in excess of future costs related to servicing arrangements.

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-Publisher FASB

-Name Accounting Standards Codification

-Topic 860

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