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

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Fair value portion of borrowing from Federal Home Loan Bank (FHLBank).

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Amount of investment in debt security measured at amortized cost (held-to-maturity).

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 320
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- References

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Amount, after allowance for credit loss, of financing receivable. Excludes financing receivable covered under loss sharing agreement.

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 326
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-Subparagraph (SX 210.5-02(3))
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-Name Accounting Standards Codification
-Topic 310
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-Section 45
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