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For banks and other depository institutions: Includes fair value of cash on hand (currency and coin), cash items in process of collection, noninterest bearing deposits due from other financial institutions (including corporate credit unions), and noninterest bearing balances with the Federal Reserve Banks, Federal Home Loan Banks and central banks.

No definition available.

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For banks and other depository institutions (including Federal Reserve Banks, if applicable). Fair value of interest-bearing deposits in other financial institutions for relatively short periods of time including, for example, certificates of deposits, which are presented separately from cash on the balance sheet.

No definition available.

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The fair value of marketable securities including held to maturity and available for sale.

No definition available.

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Fair value portion of accrued expenses.

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
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-Subparagraph (SX 210.5-02.20)
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Fair value portion of the amount that could be realized under a life insurance contract or contracts owned by the entity, commonly known as corporate-owned life insurance (COLI) or bank-owned life insurance (BOLI).

No definition available.

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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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- References

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- References

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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.

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
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The aggregate value of all restricted investments.

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 946
-SubTopic 320
-Section S99
-Paragraph 4
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-URI http://asc.fasb.org/extlink&oid=50485924&loc=d3e611225-123010

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-Section S99
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