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This element represents the portion of the balance sheet assertion valued at fair value by the entity whether such amount is presented as a separate caption or as a parenthetical disclosure. Additionally, this element may be used in connection with the fair value disclosures required in the footnote disclosures to the financial statements. The element may be used in both the balance sheet and disclosure in the same submission. This item represents interest earned but not received. Also called accrued interest or accrued interest receivable.

No definition available.

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This item represents long-term debt (with maturities initially due after one year or beyond the operating cycle if longer) identified as Junior Subordinated Notes, which have a lower priority than senior instruments.

No definition available.

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

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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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-Name Accounting Standards Codification

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-Name Accounting Standards Codification

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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.

No definition available.

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Fair value, after the effects of master netting arrangements, of a financial asset or other contract with one or more underlyings, notional amount or payment provision or both, and the contract can be net settled by means outside the contract or delivery of an asset. Includes assets not subject to a master netting arrangement and not elected to be offset.

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

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-Publisher FASB

-Name Accounting Standards Codification

-Topic 942

-SubTopic 210

-Section S99

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-Subparagraph (SX 210.9-03.13(3)(a))

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Fair value of investments in debt securities classified as held-to-maturity.

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-Publisher FASB

-Name Accounting Standards Codification

-Topic 320

-SubTopic 10

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

No definition available.

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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

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-Topic 310

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Fair value portion of notes payable.

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-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 19, 20, 22

-Article 5

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-Topic 210

-SubTopic 10

-Section S99

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-Subparagraph (SX 210.5-02.19,20,22)

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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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