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The valuation allowance for financing receivables that are expected to be uncollectible that were collectively evaluated for impairment.

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Amount of deferred interest and fee income, unamortized costs incurred to originate loans and leases, unamortized loan commitments and loan syndication fees, and premiums over or discounts from face amounts of acquired loans. Excludes amounts for loans and leases covered under loss sharing agreements.

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

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Fair value portion of receivables, including, but not limited to, trade account receivables, note receivables, and loan receivables.

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Amount of cash equivalents restricted as to withdrawal or usage. Cash equivalents include, but are not limited to, 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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