Description of any withdrawal or usage restriction on cash and amounts due from depository institutions. The total of all wholesale deposit accounts including Certificates of deposits. The weighted-average yield for each range of maturities. If such yields are presented on a tax-equivalent basis, disclose the extent of recognition of exemption from taxation and the tax rate used. Also present that the average yields on investments held for sale are based on amortized cost The amount of unamortized loan commitment and loan origination fees. The amount of unamortized discounts on purchased loans. Description of corporations obligated mandatorily redeemable preferred securities of subsidiary trusts. The trading security is free of any legal claims to it by parties other then the owners of the securitiy. The asset is pledged to another secured party s who has the right by to sell or repledge the collateral. Amount of liabilities from the reporting bank''s trading activities. Include liabilities resulting from sales of assets that the reporting bank does not own and revaluation losses. Net gains and losses on the sale of assets and the extinguishment of debt Total fees and commissions income. Total amount of noninterest income Total amount of noninterest expense The amount of total loans with variable rates of interest. The amount of total loans at fixed rates of interest. Total interest income Total interest expense. The total of all deposits classified by interest bearing and non interest bearing. The total of all deposits classified by domestic and foreign. Amount of total capital that would be required in order to be categorized as "Well Capitalized" by FDIC. The ratio of actual total capital to risk-weighted assets that would be required in order to be categorized as "Well Capitalized" by FDIC. The ratio of actual total capital to risk-weighted assets that would be required in order to be categorized as "Adequately Capitalized" by FDIC. Actual total capital as a percentage of risk-weighted assets. Amount of total capital that would be required in order to be categorized as "Adequately Capitalized" by FDIC. Actual amount of total capital. The ratio of actual Tier 1 capital to risk-weighted assets that would be required in order to be categorized as "Well Capitalized" by FDIC. Amount of Tier 1 capital that would be required in order for the Risk-Weighted Tier 1 Capital Ratio to be categorized as "Well Capitalized" by FDIC. The ratio of actual Tier 1 capital to risk-weighted assets that would be required in order to be categorized as "Adequately Capitalized" by FDIC. Amount of Tier 1 capital that would be required in order for the Risk-Weighted Tier 1 Capital Ratio to be categorized as "Adequately Capitalized" by FDIC. Actual Tier 1 capital as a percentage of risk-weighted assets. Actual amount of Tier 1 capital used for the Risk-Weighted Ratio. The ratio of Tier 1 capital to average assets (also known as the Tier 1 leverage ratio) required in order to be categorized as "Well Capitalized" by FDIC. Amount of Tier 1 capital that would be required in order for the Average Asset Tier 1 Capital Ratio to be categorized as "Well Capitalized" by FDIC. The ratio of Tier 1 capital to average assets (also known as the Tier 1 leverage ratio) required in order to be categorized as "Adequately Capitalized" by FDIC. Amount of Tier 1 capital that would be required in order for the Average Asset Tier 1 Capital Ratio to be categorized as "Adequately Capitalized" by FDIC. Actual Tier 1 capital as a percentage of average assets. Also known as the Tier 1 leverage ratio. Actual amount of Tier 1 capital used for the Average Assets Ratio. Description of the company''s systematic analysis and procedural discipline required for determining the amount of the allowance for loan losses. This includes the following: (a) how the company determines each element of the allowance, (b) which loans are evaluated individually and which loans are evaluated as a group, (c) how the company determines both the allocated and unallocated portions of the allowance, (d) how the company determines the loss factors applied to graded loans in order to develop a general allowance, and (e) what self-correcting mechanism the company uses to reduce differences between estimated and actual observed losses. For each of the last five fiscal years presented, include an analysis of the allowance for loan losses including the following for domestic recoveries: (a) commercial, financial, and agricultural, (b) real estate-construction, (c) real estate-mortgage, (d) installment loans to individuals, (e) lease financing, (f) foreign, (g) total recoveries, (h) net charge-offs, (i) provision for loan losses, (j) balance at end of period, and (k) ratio of net charge-offs during the year to average loans outstanding during the year. For each of the last five fiscal years, include the factors that influenced management''s judgment in determining the amount of the provision for loan losses. For each of the last five fiscal years presented, include an analysis of the allowance for loan losses including the following information for domestic charge-offs: (a) commercial, financial, and agricultural, (b) real estate-construction, (c) real estate-mortgage, (d) installment loans to individuals, (e) lease financing, (f) foreign, and (g) total charge-offs. For foreign disclosures for each of the last five fiscal years presented, include changes in the allowance for loan losses applicable to loans related to foreign activities, including: (a) balance at beginning of period, (b) charge-offs, (c) recoveries, (d) provision for loan losses, and (e) balance at end of period. As of the end of each of the last five fiscal years reported include: (a) a breakdown of the allowance for loan losses showing the amount of the allowance allocated to each loan category (commercial, financial and agriculture; real-estate-construction, real-estate-mortgage, installment loans to individuals, lease financing), foreign loans, and the amount unallocated, and (b) the percent of loans in each category to total loans. A summary of the loan loss experiences, including the movement of the allowance for loan losses, domestic and foreign activities. For each of the last three fiscal years, the weighted-average interest rate at the end of the year for each category of short-term borrowings for which the average balance outstanding during the year. For each of the last three fiscal years, the approximate weighted-average interest rate for the year for each category of short-term borrowings for which the average balance outstanding during the year. For each of the last three fiscal years, the amounts outstanding at the end of the year for each category of short-term borrowings for which the average balance outstanding during the year. For each of the last three fiscal years, the maximum amount outstanding at any month-end during the year for each category of short-term borrowings for which the average balance outstanding during the year. For each of the last three fiscal years, the general terms for each category of short-term borrowings for which the average balance outstanding during the year. For each of the last three fiscal years, the approximate average amounts outstanding during the year for each category of short-term borrowings for which the average balance outstanding during the year. Include Treasury Tax and Loan notes, commercial paper outstanding, short term bank borrowings including overdrafts in "due from" accounts, Federal Reserve Discount Window advances and all other short term borrowings, due in less than one year. Amounts of securities or other investments held for trading purposes (at market). Fair value of US Treasury and other U.S. government corporations and agencies available for sale The asset is not pledged in any way or the secured party does not have the right to sell or repledge the collateral. Fair value of investments in bonds of States within the US and political subdivisions of the states available for sale Amount of Federal Home Loan Bank Stock required to be held by law that is available for sale at par value. Fair value of Other debt Securities available for sale The fair value of all mortgage-backed securities, including mortgage pass-through securities, collateralized mortgage obligations (CMO), real estate mortgage investment conduits (REMICs), CMO and REMIC residuals, and stripped mortgage-backed securities. Exclude the following: (1) securities backed by loans extended under home equity lines, (2) bonds issued by the Federal National Mortgage Association (FNMA) and the Federal Home Loan Mortgage Corporation (FHLMC) that are collateralized by mortgages and mortgage-backed bonds issued by non-US Government issuers, (3) participation certificates issued by the Export-Import Bank and the Geral Services Administration, and (4) participation certificates issued by a Federal Intermediate Credit Bank. Fair value of Equity Securities available for sale The asset is pledged to another secured party s who has the right by to sell or repledge the collateral. Fair value of Debt Securities issued by Foreign Governments available for sale Fair value of Corporate debt Securities available for sale As of the end of the last fiscal year presented, if the aggregate book value of the securities of any issuer is greater than 10 percent of stockholders'' equity, disclose: (a) name of the issuer, (b) aggregate book value, (c) aggregate market value. The amount of any unused lines of credit for short-term financing. The amount and terms (including commitment fees and the conditions under which lines may be withdrawn) of unused lines of credit, if significant, with separate disclosure of the amount supporting commercial paper or other borrowing arrangements. The policy for requiring collateral or other security for repurchase agreements or securities lending transactions. The amount due for federal funds purchased and securities sold under repurchase agreements (on a gross basis). Disclosure of information (e.g. terms, outstanding balance at year end, weighted average interest rates at the end of year and for entire year, maximum outstanding balance at any month end, weighted average outstanding balance for year) for each category of short-term borrowings for which the average balance outstanding during the year was 30% or more of stockholders'' equity at the end of the year. Amount of long-term borrowings of parent company only. Amount of long-term borrowings of bank and other subsidiaries excluding that of parent company. The amount of taxable interest income for investment securities. The amount of nontaxable interest income for investment securities and The amount of dividends for investments securities. Describe the amount of taxable and nontaxable interest income and dividends from investment securities. A summary of fair value of wholesale certificates of deposits by selected maturity categories. Total amount of interest expense on wholesale deposit accounts. Description and summary of wholesale deposit accounts, including maturity schedules. The amount of time deposits, including deposits with stated maturities or other withdrawal conditions. The amount of savings deposits, including interest-bearing deposits without stated maturity or advance notification requirements prior to withdrawal. Summary of interest expense on retail deposit accounts by type. A summary of fair value of retail certificates of deposits by selected maturity categories. Total amount of interest expense on retail deposit accounts. Description and summary of retail deposit accounts, including maturity schedules. The amount of noninterest-bearing deposits. The amount of Negotiable Order of Withdrawal (NOW) and Money Market Deposits Accounts (MMDA). The amount of interest penalties assessed for early withdrawal of deposits that should be reported as a reduction of interest expense. The amount of interest-bearing deposits. The amount outstanding of time certificates of deposits and other time deposits in amount of $100,000 or more issued by foreign offices. The amount of interest on foreign interest-bearing deposit accounts. The aggregate amount of deposits by foreign depositors in domestic offices for each of the last three fiscal years presented. For each of the last three fiscal years presented, include the average amount of and average rate paid on each of the following deposit categories, if in excess of 10 percent of average total deposits: (a) banks located in foreign countries (including foreign branches of other U.S. banks), (b) foreign governments and official institutions, (c) other foreign demand deposits, (d) other foreign time and savings deposits. The amount outstanding of time certificates of deposit in amounts of $100,000 or more and other time deposits of $100,000 or more issued by domestic offices by time remaining until maturity: (a) three months or less, (b) over three through six months, (c) over six through 12 months, (d) over 12 months. For each of the last three fiscal years presented, include the average amount of and average rate paid on each of the following deposit categories, if in excess of 10 percent of average total deposits: (a) noninterest-bearing demand deposits, (b) interest-bearing demand deposits, (c) savings deposits, and (d) time deposits. The amount of noninterest-bearing deposits in foreign banking offices. The amount of interest-bearing deposits in foreign banking offices. Description and amounts of different types of deposits. Sales of stock related to Federal Reserve Stock. Sales of stock related to Federal Home Loan Bank Stock. As of the most recent fiscal year end describe the nature and extent of any loans that are not disclosed as nonaccrual, past due or restricted, but where known information about possible credit problems of borrowers (that are not related to transfer risk inherent in cross-border lending activities) causes management to have serious doubts as to the ability of such borrowers to comply with the present loan repayment terms. Description of the nature and amounts of any other interest-bearing assets. As of the end of each of the last five fiscal years, include the aggregate amount of loans in each of the following categories: (a) loans accounted for on a nonaccrual basis, (b) accruing loans that are contractually past due 90 days or more as to interest or principal payments, and (c) loans not included in a or b that are defined as "troubled debt restructurings". As of the most recent fiscal year, present: (a) the gross income that would have been reported in the year for loans included above if the loans had been current in accordance with their original terms and had been outstanding throughout the year or since origination, if held for part of the year, and the amount of interest income on those loans that was included in net income. Also disclose the policy for placing loans on non-accrual status. Description of any concentration of loans (loans to a number of borrowers engaged in similar activities) exceeding 10 percent of total loans that is not otherwise disclosed as a category of loans. Also disclose if a significant amount of the loan concentrations are included in the amounts disclosed as nonaccrual, past due, and restructured loans or potential problem loans. As of the end of each of the last three fiscal years, describe the name of the country and aggregate amount of cross-border outstandings to borrowers in each foreign country where such outstandings exceed one percent of total assets, by the following categories: (a) governments and official institutions, (b) banks and other financial institutions, (c) commercial and industrial, and (d) other loans. Where current conditions in a foreign country give rise to liquidity problems that are expected to have an impact on timely repayment of interest or principal, describe its nature and impact. For each country whose aggregate outstandings to all borrowers in that country are one percent or more of total assets, disclose the changes in aggregate outstandings in each country showing: (a) the aggregate outstandings at beginning of period, (b) net change in short-term outstandings, and changes in (c) additional outstandings, (d) interest income accrued, (e) collections of principal, (f) collections of accrued interest, (g) other changes, (h) aggregate outstanding at end of period, (i) changes in the amount of short-term outstandings that are included in the aggregate outstandings at the end of period, and (j) the total amounts recognized as interest income and total interest collected on all outstandings. If a material portion of the outstandings to any country is restructured, or if a material portion may be subject to restructuring pursuant to an agreement in principle or its equivalent, for each country disclose: (a) amount restructured (or subject to), (b) weighted-average year of maturity, including any grace periods, prior to the restructuring, (c) weighted-average year of maturity, including any grace periods, after the restructuring, (d) weighted-average interest rate prior to the restructuring, (e) weighted-average interest rate after the restructuring, (f) a description of any commitments arising or expected to arise with the restructuring, (g) the amount of outstandings that has been or is expected to be removed from nonaccrual status as a result of restructuring, and (h) an explanation that the information is subject to change for tentative agreements. For each of the last three fiscal years, for countries whose outstandings are between .75 percent and 1.0 percent of total assets, disclose the names of the countries and the respective aggregate amounts outstandings. If a significant amount of foreign outstandings is in the amounts disclosed in nonaccrual, past due, restricted or problem loans, disclose each country and related amounts. Description and amounts of nonaccrual, past due and restricted loans, potential problem loans, foreign outstandings, loan concentrations, and other interest bearing assets that would be disclosed as loans. Return on equity ratio (net income divided by average equity) for each of the last three fiscal years. Return on assets ratio (net income divided by average total assets) for each of the last three fiscal years. For each of the last three fiscal years, disclose any other ratios necessary to explain the operations of the registrant. The equity-to-assets ratio (average equity divided by average total assets) for each of the last three fiscal years. The dividend payout ratio (dividends declared per share divided by net income per share) for each of the last three fiscal years. Disclosure of key ratios on assets and equity. The total of all retail deposit accounts including demand accounts, savings accounts, and certificates of deposit. Movement of related party loans from beginning to end of the year. Description of related party loans, including: (1) the aggregate amount of related party loans if they exceed 5 percent of shareholders'' equity, at the balance sheet date or at any time during the latest fiscal year, (2) an analysis of activity with respect to such loans for the latest fiscal year (i.e., beginning balance, new loans, repayments, other changes and ending balance), (3) the aggregate amount of any significant nonaccrual, past due (over 90 days), or restructured or potential problem related party loans (including additional information necessary to understand the impact on the financial statements), and (4) any related party loans not made in the ordinary course of business. For each of the last two fiscal years, for the major categories of assets and liabilities, present: (a) the dollar amount of the change in related interest income, segregated into amounts attributable to changes in volume, changes in rates and changes in rate/volume, (b) the dollar amount of the change in related interest expense, segregated into amounts attributable to changes in volume and that portion which is due to changes in rates and changes in rate/volume, (c) types and amounts of any out-of-period items and adjustments (which should be excluded from a and b above), (d) segregate amounts between domestic and foreign activities. Describe any other regulatory limitations which could materially affect the economic resources of the institution and claims to those resources. Description of regulatory capital requirements for capital adequacy purposes and established by the prompt corrective action provisions of Section 38 of the FDI Act. Summary of required regulatory capital ratios such as actual ratios and amounts of Tier I leverage, Tier I risk-based, and total risk-based capital and (for savings institutions) tangible capital. The actual or possible material effects of noncompliance with the regulatory capital requirements. Description related to whether the institution is in compliance with the regulatory capital requirements, including the following with respect to quantitative measures: (a) required and actual ratios and amounts of Tier I leverage, Tier I risk-based, and total risk-based capital and (for savings institutions) tangible capital, and (for certain banks and bank holding companies) Tier 3 capital for market risk, (b) factors that may significantly affect capital adequacy such as potentially volatile components of capital, qualitative factors, and regulatory mandates, and (c) the possible material effects of such conditions and events on amounts and disclosures in the financial statements. Description of regulatory capital requirements, the actual or possible material effects of noncompliance with such requirements, and whether the institution is in compliance with the regulatory capital requirements. Amount of loans reinstatement aqnd recovered that were previously deemed uncollectible. After securitization of a mortgage loan held for sale, describe any significant retained mortgage backed securities reclassifications from the trading category as non-cash transfers between operating and investing activities. Valuation allowances for real estate owned. The amount of real estate in judgement and subject to redemption. The amount of each class of real estate owned. The amounts of capitalized costs, including interest, and disclose the related policies for real estate owned. The amount of real estate acquired for development or resale. The amount of real estate acquired by foreclosure or deed in lieu of foreclosure. Accumulated depreciation for real estate owned. Amount of real estate owned by class and the basis of determining that amount. Also referred to as real estate acquired through foreclosure. At the time of foreclosure or physical possession, the asset should be reported at fair value if it will be held and used or at its fair value less cost to sell if it will be disposed of. Present separately on the balance sheet or in the notes. Cash outflow from the purchase of the securitization of credit cards. Net cash outflows related to the purchasing of Residential Mortgage Loans Purchase and Origination of Mortgage Banking Assets. Cash outflow from the Purchase of Mortgage-Backed Securities Cash Outflow from the Purchase of Loans Receivable Held For Investment and Credit Card securitizations. Purchases related to Federal Reserve Stock. Purchases related to Federal Home Loan Bank Stock. Allowance expense for estimated losses in areas other than loan and lease losses. Allowance expense for estimated credit losses in areas other than loan and lease losses. Amount needed to make the allowance for loan and lease losses adequate to absorb estimated loan and lease losses, based upon management's evaluation of the bank's current loan and lease portfolio. Exclude provision for credit losses on off-balance sheet credit exposures and provision for allocated transfer risk. Allowance expense for estimated losses to be realized on loan and lease losses. Allowance expense for estimated losses to be realized on foreclosed or repossessd assets. Proceeds from the securitization of loans. Proceeds from the securitization of credit cards. Proceeds from the securitization of credit cards Net proceed flow of Proceeds From Sales of Wholly Owned Real Estate and Real Estate Acquired in Settlement of Loans Net cash proceeds From Sales of Other Real Estate other than foreclosed assets Net proceed flow of Proceeds from Sales of Mortgage-Backed Securites ("MBS") Net cash proceeds From Sales of Loans Held For Investment and Credit Card securitizations. Net proceeds from Sales of Loans Held For Sale including those sold via mortgage-backed securites Net cash proceeds From Sales of Foreclosed Assets including foreclosed Real Estate Net cash proceeds From Issuance of Medium-Term Notes Cash inflow from the proceeds on Federal Home Loan Bank borrowings Net proceed flow of principal payments on loans receivable held for investment. Also includes principal payments on loans receivable held for investment and mortgage-baked securities available for sale Net cash outflow of Payments on Medium-Term Notes Cash Outflow from the payments on Federal Home Loan Bank borrowings Amount of other short-term investments. Other loans not otherwise specified Interest earning assets not inluded in any other category Trading account profit or loss that exceed 1 percent of the aggregate of total interest income and other income. Profit or loss from real estate operations that exceed 1 percent of the aggregate of total interest income and other income. Other income that exceeds 1 percent of the aggregate of total interest income and other income. Insurance commissions, fees and premiums that exceed 1 percent of the aggregate of total interest income and other income. Gains or losses on the disposition of equity investees or 50 percent-or-less owned persons that exceed 1 percent of the aggregate of total interest income and other income. Other fees related to loan originations, commitments or servicing not included in interest income that exceed 1 percent of the aggregate of total interest income and other income. Fees for customer services that exceed 1 percent of the aggregate of total interest income and other income. Equity in earnings of unconsolidated subsidiaries and 50 percent-or-less owned persons that exceed 1 percent of the aggregate of total interest income and other income. Commissions and fees from fiduciary activities (e.g., trust department income) that exceed 1 percent of the aggregate of total interest income and other income. Commissions, brokers'' fees and markups on securities underwriting and other securities activities that exceed 1 percent of the aggregate of total interest income and other income. Description and amount of any other income that exceed 1% of the total interest income and other income amounts Other expenses that exceed 1 percent of the aggregate of total interest income and other income. Net occupancy expense of premises that exceed 1 percent of the aggregate of total interest income and other income. Net cost of operation of other real estate (including provisions for losses, rental income and gains and losses on sales) that exceed 1 percent of the aggregate of total interest income and other income. Other changes, net, in the loan and lease balances not previously defined. Description of the basis at which other real estate is carried and the changes in the allowances for losses on other real estate, including balance at the beginning and end of the period, provision charged to income and losses charged to the allowance. Loans'' accrued interest receivable from loans. Amount of investments in and indebtedness of affiliates and other persons that exceeds 30 percent of shareholders'' equity. Investments'' accrued interest receivable from loans that exceeds 30 percent of shareholders'' equity. For other real estate, include the changes in the allowances for losses on other real estate, including balance at the beginning and end of the period, provision charged to income and losses charged to the allowance. The basis at which other real estate is carried, for other real estate. Summary of other assets. Originations and purchases of loans available for sale, net of principal repayments Foreign Exchange Trading Gains and Losses Report the net gain or loss from trading cash instruments and derivative contracts (including commodity contracts) that has been recognized during the calendar year-to-date. Include as trading revenue: (1) Revaluation adjustments to the carrying value of cash instruments reported as "Trading assets," and "Trading liabilities," resulting from the periodic marking to market of such instruments. (2) Revaluation adjustments from the periodic marking to market of interest rate, foreign exchange, equity derivative, and commodity and other derivative contracts held for trading. (3) Incidental income and expense related to the purchase and sale of cash instruments reported as "Trading assets," and "Trading liabilities," and derivative contracts held for trading. Non-Interest Income - Total Other Non-Interest Income - Other Non-Interest Income - Equity in Earnings in Unconsolidated Subsidiaries and 50% or less owned entities Other non interest income. All other operating income of the bank for the calendar year-to-date not previously defined.. Include the amounts charged depositors (1) for the maintneance of their deposit accounts with the bank (maintenance charges), (2) for their falure to maintain specified minium deposit balances, (3) based on the number of checks drawn on and deposits made in their deposit accounts, (4) for checks drawn on "no minimum balance" deposit accounts, (5) for withdrawals from nontransaction deposit accounts, (6) for the closing of savings accounts before a specified minimum period of time has elapsed, (7) for accounts which have remained inactive for exteneded periods of time or which have become dormant, (8) for deposits to or withdrawals from deposit accounts through the use of automated teller machines or remote service unites, (9) for the processing of checks drawn against insufficient funds that the bank assesses regardless of whether it decides to pay, return or hold the check, (10) for issuing stop payment orders, (11) for certifying checks, and (12) for the accumulation or disbursement of funds deposited to IRAs or Keogh Plan accounts when not handled by the bank''s trust department. Exclude penalties paid by depositors for the early withdrawal of time deposits. Profit/Loss from Real Estate Operations - e.g. Real Estate Development The non-interest income for other fees and commissions Venture capital activities involve the providing of funds, whether in the form of loans or equity, and technical and management assistance, when needed and requested, to start-up or high-risk companies specializing in new technologies, ideas, products, or processes. The primary objective of these investments is capital growth. Include venture capital revenue market value adjustments, interest, dividends, gains, and losses on venture capital investments. Include any fee income from venture capital activites. Also include the bank's proportionate share of the income or loss before extraordingary items and other adjustments from its investments in the following that are principally engaged in venture capital activites: (a) unconsolidated subsidiaries, (b) associated companies, and (c) corporate joint ventures, unincorporated joint ventures, general partnerships, and limited partnerships over which the bank exercises significant influence. Income from servicing real estate mortgages, credit cards, and other financial assets held by others. Also include any premiums received in lieu of regular servicing fees on such loans only as earned over the life of the loans. Report net gains (losses) on assets sold in securitization transactions, i.e., net of transaction costs. Include fees (other than servicing fees) earned from the bank’s securitization transactions and unrealized losses (and recoveries of unrealized losses) on loans and leases held for sale in securitization transactions. Exclude income from servicing securitized assets and income from seller’s interests and residual interests retained by the bank. The amount of aggregate net gains on sales of loans (including adjustments to record loans held for sale at the lower of cost or market value). The net gain realized during the calendar year to date from the sale, exchange, redemption, or retirement of securities. Also include write-downs of the cost basis of individual available-for-sale securities for other than temporary impairments. The non-interest income for mortgage banking fees, excluding fees earned from servicing third party assets. Includes the fees for origination, application, filing not deferred and capitalized. Net of the cost to file such documents. Report fees and commissions from underwriting (or participating in the underwriting of) securities, private placements of securities, investment advisory and management services, merger and acquisition services, and other related consulting fees. Include fees and commissions from securities brokerage activities, from the sale and servicing of mutual funds, from the purchase and sale of securities and money market instruments where the bank is acting as agent for other banks or customers, and from the lending of securities owned by the bank or by bank customers (if these fees and commissions are not included in Schedule RI, item 5.a, “Income from fiduciary activities,” or item 5.c, “Trading revenue”). Also include the bank’s proportionate share of the income or loss before extraordinary items and other adjustments from its investments in: · unconsolidated subsidiaries, · associated companies, and · corporate joint ventures, unincorporated joint ventures, general partnerships, and limited partnerships over which the bank exercises significant influence that are principally engaged in investment banking, advisory, brokerage, or securities underwriting activities. Report the amount of premiums earned by property-casualty insurers and the amount of premiums written by life and health insurers. Report income from agency and brokerage operations (includes sales of annuities and supplemental contracts); service charges, commissions, and fees from the sale of insurance and related services; and management fees from separate accounts, deferred annuities, and universal life products. Also include the bank’s proportionate share of the income or loss before extraordinary items and other adjustments from its investments in: · unconsolidated subsidiaries, · associated companies, and · corporate joint ventures, unincorporated joint ventures, general partnerships, and limited partnerships over which the bank exercises significant influence that are principally engaged in insurance underwriting, reinsurance, or insurance sales activities. Report the amount of net gains (losses) on sales and other disposals of other real estate owned, increases and decreases in the valuation allowance for foreclosed real estate, and write-downs of other real estate owned subsequent to acquisition (or physical possession) charged to expense. Do not include as a loss on other real estate owned any amount charged to the allowance for loan and lease losses at the time of foreclosure (actual or physical possession) for the difference between the carrying value of a loan and the fair value less cost to sell of the foreclosed real estate. Report the amount of net gains (losses) on sales and other disposals of assets not required to be reported elsewhere in the income statement. Include net gains (losses) on sales and other disposals of premises and fixed assets; personal property acquired for debts previously contracted (such as automobiles, boats, equipment, and appliances); and coins, art, and other similar assets. Do not include net gains (losses) on sales and other disposals of loans and leases (either directly or through securitization), other real estate owned, securities, and trading assets. The non-interest income for gains on sale of the credit card portfolio. The non-interest income for credit card fees (late fee, overlimit, annual fee from customers and interchange income from Visa / Mastercard network). Non-Interest Income - Transaction gains & losses resulting from the revaluation of transaction denominated in currencies other then the entities functional currencies. Report gross income from services rendered by the banks trust department or by any of its consolidated subsidiaries acting in any fiduciary capacity. Exclude commissions and fees received for the accumulation or disbursement of funds deposited to Individual Retirement Accounts (IRAs) or Keogh Plan accounts when they are not handled by the bank's trust department (report in "Service charges on deposit accounts (in domestic offices)"). Trust fees are asset-based and earned for acting in a fiduciary capacity as trustee or executor, and acting as register of securities. Include fees for acting as agent for fiduciary placement and loans. Include fees earned on custody or investment advisory services when such fees are not separately billed to the customer. Earnings on or other increases in the value of the cash surrender value of bank-owned life insurance policies. EITF 92-3 and EITF 93-3. Other non interest expenses. Amount of net occupancy expense. Amount of equipment expense included in non-interest expense. Include depreciation on furniture and equipment and rental expense. Amount of compensation and employee benefits expense included in non-interest expense. Include as salaries and employee benefits: (1) Gross salaries, wages, overtime, bonuses, incentive compensation, and extra compensation. (2) Social security taxes and state and federal unemployment taxes paid by the bank. (3) Contributions to the bank''s retirement plan, pension fund, profit-sharing plan, employee stock ownership plan, employee stock purchase plan, and employee savings plan. (4) Premiums (net of dividends received) on health and accident, hospitalization, dental, disability, and life insurance policies for which the bank is not the beneficiary. (5) Cost of office temporaries whether hired directly by the bank or through an outside agency. (6) Workmen''s compensation insurance premiums. (7) The net cost to the bank for employee dining rooms, restaurants, and cafeterias. (8) Accrued vacation pay earned by employees during the calendar year-to-date. (9) The cost of medical or health services, relocation programs and reimbursements of moving expenses, tuition reimbursement programs, and other so-called fringe benefits for officers and employees. Amount of data processing expense. The required amount of net worth Describe the institution''s regulatory net worth requirements. The amount of excess or deficiency of the net worth. Describe whether the company is in compliance with the regulatory net worth requirements. Describe the institution''s regulatory net worth requirements, including amount and excess or deficiency, and whether the company is in compliance with the regulatory net worth requirements. Proceeds from Sale of Mortgage Servicing Rights Net of unearned income and allowance for loan and lease losses The allowance for loan losses should be adequate to cover probable credit losses related to specifically identified loans as well as probable credit losses inherent in the remainder of the loan portfolio that have been incurred as of the balance-sheet date. Credit losses related to off-balance-sheet instruments should also be accrued and reported separately as liabilities if the conditions of FASB Statement No. 5 are met. Presented separately as a deduction from loans on the balance sheet or in the notes. Present an analysis of the changes in the allowance for loan losses in the notes for each period in which an income statement is presented. For banks, disclose currently required allocated transfer risk reserves. Include carryover of or adjustments to the allowance for loan losses in connection with business combinations determined to be appropriate. Includes the following: (1) the amount of loans and leases held for sale at the lower of cost or fair value, (2) the amount of loans and leases that the reporting bank has the intent and ability to hold for the foreseeable future or until maturity or payoff, (3) the allowance for loan and lease losses, and (4) the net of unearned income and allowance for loans and leases. Net proceed flow of Net Loan Originations and Principal Collections Include the net interest income after provision for loan losses. Net interest income. The amount of net realized gain/loss on the sales of loans The amount of net realized gain/loss on the sales of consumer loans The amount of net gain/loss on sales of mortgage servicing rights. The amount of net realized gain/loss on the sales of mortgage loans Net proceed flow of Net Change in Undisbursed Loan Funds The net change in the beginning and end of period Trading Account Securities balances. Net change in beginning and ending balances of Securities Sold Under Agreements to Repurchase Net change in beginning and ending balances of Securities Purchased Under Agreements to Resell The net amount of cash flows from other borrowings not previously defined The net change in the beginning and end of period of loan and lease balances. The net change in the beginning and end of period of Loans Held for Sale balances. These amounts represent checks issued to acquire mortgage loans which have not cleared for payment. These balances fluctuate with the size of the mortgage pipeline, increasing in lower interest rate scenarios and seasonally while decreasing during a time when loan origination volume is down. Net change in beginning and ending balances of Interest and Dividends receivable. The net change in the beginning and end of period of Interest Bearing Deposits in Bank balances. Net change in beginning and ending balances of Federal Funds Sold and Securities Purchased Under Agreements to Resell Net change in beginning and ending balances of Federal Funds Sold Net change in beginning and ending balances of Federal Funds Purchased and Securities Sold Under Agreements to Repurchase Net change in beginning and ending balances of Federal Funds Purchased The net change in the beginning and end of period of Deposits balances. Present separately on the balance sheet or in the notes. Applies to Credit Unions only. The amount of impairment (recovery) on MSR Include mortgage loans considered to be held for sale (lower of cost or market). The loan's "cost" basis used in lower-of-cost-or-market accounting shall reflect the effect of the adjustment of its carrying amount made pursuant to paragraph 22(b) of FAS 133. Report the carrying value of mortgage servicing assets, i.e., the unamortized cost of acquiring contracts to service loans secured by real estate that have been securitized or are owned by another party, net of any related valuation allowances. Exclude servicing assets resulting from contracts to service financial assets other than loans secured by real estate. According to FASB Statement No. 140, the fair value of mortgage servicing assets is the amount at which the assets could be bought or sold in a current transaction between willing parties, that is, other than in a forced or liquidation sale. Each time an entity undertakes an obligation to service financial assets it shall recognize either a servicing asset or a servicing liability for that servicing contract, unless it securitizes the assets, retains all of the resulting securities, and classifies them as debt securities held-to-maturity in accordance with FASB Statement No. 115, Accounting for Certain Investments in Debt and Equity Securities. If the servicing asset or liability was purchased or assumed rather than undertaken in a sale or securitization of the financial assets being serviced, it shall be measured initially at its fair value, presumptively the price paid. A servicing asset or liability shall be amortized in proportion to and over the period of estimated net servicing income (if servicing revenues exceed servicing costs) or net servicing loss (if servicing costs exceed servicing revenues). A servicing asset or liability shall be assessed for impairment or increased obligation based on its fair value (paragraphs 35-38 [of the Statement provide additional guidance] Description of key economic assumption and the sensitivity of the current fair value of retained interest (excluding mortgage servicing rights). Description of amounts of retained interest excluding mortgage servicing rights categorized by credit rating. Description of rates and weights used in measuring the value of retained interest (excluding mortgage servicing rights) resulting from securitizations completed during the year and accounted for as sales. Amount of pretax gains specialty home loans retained interest that are marked to market. Description of the amount of certain cash flows received from and paid to securitization trusts. Description and summary of the amounts of mortgage loans sold in securitization transactions and retained interest, including key assumptions and interest ratesin calculating fair value of retained interest. Description of the following for a business combination accounted for as a purchase, in which the assets of the acquired institution(s) exceed 10 percent of assets of the consolidated institution at the end of the most recent reporting period: (a) amounts and descriptions of discounts and premiums related to recording interest-bearing assets and liabilities at their fair market values, including a description of the methods of amortization or accretion and the estimated remaining lives for these items, (b) if the total amounts of discounts, premiums, or intangible assets are greater than 30 percent of stockholders'' equity, disclose: the net effect on net income before taxes of the amortization and accretion of discounts, premiums, and intangible assets related to purchase accounting transactions, and the total unamortized or unaccredited amounts of discounts, premiums, and intangible assets, and (c) the nature and amounts of any regulatory financial assistance granted to or recognized by an institution in connection with an acquisition. A financial instrument used to receive debt funding on a regular basis with matorities ranging from 5-10 years. A summary of amortized cost and market value of securities held to maturity by the following categories due within one year, one through five years, five through ten years, and due after ten years. A summary of amortized cost and market value of securities available for sale by the following categories due within one year, one through five years, five through ten years, and due after ten years. The amount of each investment category which is due as of the end of the last fiscal year presented: (a) in one year or less, (b) after one year through five years, (c) after five years through ten years, and (d) after ten years. Maturities of debt where there is a pecking order determining the sequence in which a company will pay off its debt instruments, subordinate (or junior) issues will not be repaid until unsubordinated (or senior) debt has been repaid in full. Maturities of loans or debt securities that have a claim prior to junior obligations and equity on a corporation’s assets in the event of a liquidation. The amount of real estate mortgage loans, including loans payable in periodic installments and secured by developed income property and/or personal residences. The amount of real estate construction loans, including loans secured by real estate that are made for the purpose of financing real estate construction and land development. The amount of real estate commercial loans, including loans payable in periodic installments and secured by developed income property and/or personal residences. The amount of other loans not otherwise defined, regardless of size, if necessary to reflect any unusual risk concentration. The among of credit collarterized by residential mortgage loans to top tier mortgage companies. The amount of lease financing loans. The amount of installment loans to individuals, including credit card, automobile, mobile home, residential repair and modernization and similar types of loans. The amount of foreign loans. The amount of consumer loans. The amount of commercial, financial and agricultural loans, including loans to real estate investment trusts, mortgage companies, banks and other financial institutions, loans for carrying securities and for agricultural purposes. Do not include loans secured primarily by developed real estate. Description of the following types of loans: (a) real estate mortgage, (b) real estate construction, (c) installment loans to individuals, (d) commercial, financial and agricultural, (e) lease financing, (f) foreign loans, and (g) other loans, regardless of size, if necessary to reflect any unusual risk concentration. The amount of unearned income. The amount of undisbursed portions of loans receivable (loans-in-process) The amount of unamortized premiums and discounts on loans. The amount of loans that have been restructured in a troubled debt restructuring. The amount of net unamortized deferred fees and costs. Description of the amount of loans held in portfolio. Amount of transfers of real estate mortgage pools of loan receivables to one or more third parties. Amount of transfers of pools of loan receivables to one or more third parties. Total loans on the balance sheet. The amount of allowance for loan losses. The total loans, allowance for loan losses, unearned income, unamortized premiums and discounts on loans, undisbursed portions of loans receivable, net unamortized deferred fees and costs, and loans that have been restructured in a troubled debt restructuring. Total carrying value of loans pledged as collateral for borrowings. Unearned income, net unamortized loan origination and other fees and costs, and purchased premiums/discounts; Trade financing is a specialized area of commercial lending frequently used by businesses that engage in international activities. Such financing includes open account financing, sales on consignment, documentary collections, advances against collections, letters of credit, bankers'' acceptances, factoring, and forfeiting. Banks and savings institutions charge fees for such arrangements. The most commonly used of these arrangements is the letter of credit. The two primary types of letters of credit are the commercial letter of credit and the standby letter of credit. A commercial letter of credit represents a commitment by a bank or savings institution (the issuing institution) to make payment for a specified buyer (the importer) to a specified seller (the exporter) in accordance with terms stated in the letter of credit. Under a standby letter of credit, the issuing institution guarantees that the buyer will make payment. The issuing institution is not ordinarily expected to make payment; however, if it does make payment, the buyer is obligated under the agreement to repay the institution. Standby letters of credit are also used to guarantee the performance of U.S. companies under contracts with foreign corporations and foreign or domestic governments. Depending on the nature of the agreement, these transactions may involve a high degree of credit risk. Loans secured by one- to four-family residential property of the borrower are generally referred to as residential mortgage loans. Repayment terms for residential mortgage loans may vary considerably. Such loans may be structured to provide for full amortization of principal, partial amortization with a balloon payment at a specified date, or negative amortization. Interest rates may be fixed or variable. Variable-rate loans generally are referred to as adjustable-rate mortgages (ARMs). In addition, institutions may require borrowers in certain circumstances to purchase private mortgage insurance to reduce the institution''s credit risk. Institutions also may be involved in direct lease financing, in which an institution owns and leases personal property for the use of its customers at the customers'' specific request. A typical lease agreement contains an option providing for the purchase of the leased property, at its fair value or at a specified price, by the lessee at the expiration of the lease. Such leases may be financing transactions Foreign (or cross-border) loans are made primarily by larger institutions and consist of loans to foreign governments, loans to foreign banks and other financial institutions, and commercial and industrial loans. Foreign loans also include consumer and commercial lending, including real estate loans, made by foreign branches. Such loans may contain certain risks, not associated with domestic lending, such as foreign exchange and country or transfer risks. This type of lending exposes the institution to cross-border risk, which is the possibility that the borrowing country''s exchange reserves are insufficient to support its repayment obligations. Consumer loans are loans to individuals for household, family, and other personal expenditures. Commonly, such loans are made to finance purchases of consumer goods, such as automobiles, boats, household goods, vacations, and education. Interest rates and terms vary considerably depending on many factors, including whether the loan is secured or unsecured. The two most significant kinds of consumer lending are installment loans and revolving credit arrangements (credit-card lending). These loans are also refferred to as installment loans to individuals. Construction lending involves advances of money from a bank or savings institution to finance the construction of buildings or the development of raw land. The institution generally agrees to a specified loan amount, part of which will be disbursed to the borrower at the inception of the project and part of which will be disbursed as construction progresses, based on specified milestones that were agreed to by the institution and the borrower. Construction loans are generally made for the construction period only, which generally runs from one to seven years. Often, both interest and principal are payable at maturity. After construction is completed, the borrower usually obtains long-term mortgage financing from another financial institution. Large commercial real estate and construction loans may involve more than one lender Loans made on real property such as office buildings, apartment buildings, shopping centers, industrial property, and hotels are generally referred to as commercial real estate loans. Such loans are usually secured by mortgages or other liens on the related real property. Repayment terms on commercial real estate loans vary considerably. Interest rates may be fixed or variable, and the loans may be structured for full, partial, or no amortization of principal (that is, periodic interest payments are required and the principal is to be paid in full at the loan maturity date). Some give the institution recourse to third parties, who guarantee repayment of all or a portion of the loans. Others are nonrecourse, that is, if the borrower cannot repay the loan, the lender has only the collateral as a source of repayment—the lender does not have recourse to any other source of repayment. There are a wide variety of commercial, industrial, and agricultural loans. They include— Short-term working capital loans, which are generally used by manufacturing companies to finance the purchase of raw materials and other production needs until the finished goods are sold. • Asset-based financing, usually secured by current assets such as accounts receivable or inventories. • Seasonal loans, which are used to provide cash to businesses (such as farms and retailers) during low-revenue periods of the year. • Floor-plan financing, which is used by automobile and durable goods dealers to finance inventories. • Long-term working capital loans. • Loans and leases to finance the purchase of equipment. • Loans to finance major projects, such as the construction of refineries, pipelines, and mining facilities. Net of unearned income Include loans considered to be held for sale (lower of cost or market). The loan''s "cost" basis used in lower-of-cost-or-market accounting shall reflect the effect of the adjustment of its carrying amount made pursuant to paragraph 22(b) of FAS 133. Total amount of loans being serviced for the benefit of others Amount of letter of credit, a legal document issued by a buyer’s bank that upon presentation of required documents payment would be made. As of the end of each of the last five fiscal years, include the amount of loans in each of the following categories for foreign loans: (a) governments and official institutions, (b) banks and other financial institutions, (c) commercial and industrial, and (d) other loans. Include amounts that are due in one year or less, after one year through five years (present predetermined interest rates and floating or adjustable interest rates seprately), and due after five years (present predetermined interest rates and floating or adjustable interest rates separately). As of the end of each of the last five fiscal years, include the amount of loans in each of the following categories for domestic loans: (a) commercial, financial, and agricultural, (b) real estate-construction, (c) real estate-mortgage, (d) installment loans to individuals, and (e) lease financing. For (a) and (b), include amounts that are due in one year or less, due after one year through five years (present predetermined interest rates and floating or adjustable interest rates separately), and due after five years (present predetermined interest rates and floating or adjustable interest rates separately). Description and amounts of domestic and foreign loans. The amount of loans which are impaired. The average recorded investment in the impaired loans during the period. The amount of allowance for impaired loan losses. Issuances of debt where there is a pecking order determining the sequence in which a company will pay off its debt instruments, subordinate (or junior) issues will not be repaid until unsubordinated (or senior) debt has been repaid in full. Issuances of loans or debt securities that have a claim prior to junior obligations and equity on a corporation’s assets in the event of a liquidation. The book value of investments in real estate ventures. This includes direct and indirect investments in real estate ventures, any real estate acquired and held for development, resale, or other investment purposes. Include any other loans secured by real estate when the bank has virtually the same risks and potential rewards as an investor in the borrower’s real estate venture. Exclude real estate acquired through foreclosure. Present separately on the balance sheet or in the notes. Net proceed flow of Investments in Real Estate Held For Investment Book value of investments in obligations of the following: (a) U.S. Treasury and other U.S. Government agencies and corporations, (b) states of the U.S. and political subdivisions, (c) other securities including bonds, notes, debentures, and stock of business corporations, foreign governments and political subdivisions, intergovernmental agencies, and the Federal Reserve Bank, (d) separate trading securities and available-for-sale securities (categorized by types of investments in a. through c. above) from the balance of the investment portfolio. Taxes related to investment securities gains or losses. The method followed in determining the cost of investments sold (e.g., "average cost," "first-in, first-out" or "specific identification") State the amount of investment security gains or losses as a separate component of other income. Describe the method followed in determining the cost of investments sold (e.g., "average cost," "first-in, first-out" or "specific identification"), the amount of investment security gain or losses and the related taxes. Interest income on trading assets includes (a) interest and dividends accrued on all securities, and (b) accretion of discounts and amortization of premiums. Net of discount accretion and premium amortization of other interest income. Include dividend income on equity securities that do not have readily determinable fair values that are reportable in Other Assets. Also include interest income on interest-only strips receivable (not in the form of a security) that are reportable as Other Assets. However, exclude interest and dividends on venture capital investments (loans and securities). Interest and fee income for loans held for sale includes: (a) interest on all assets reportable as loans extended directly, purchased from others, sold under agreements to repurchase, or pledged as collateral for any purpose, (b) all yield-related fees on loans held in the bank''s portfolio, (c) loan commitment fees recognized, (d) investigation and services charges, fees representing a reimbursement of loan processing costs, renewal and past-due charges, prepayment penalties, and fees charged for the execution of mortgages or agreements securing the bank''s loans, (e)accretion of discount on acceptances, loans secured by real estate and other loans, and (f) charges levied against withdrawn accounts based on the length of time the account has been overdrawn, the magnitute of the overdrawn balance, or which are otherwise equivalent to interest. Interest, fees and similar charges levied against or associated with all assets reportable as loans, including the following: (a) interest on all assets reportable as loans extended directly, purchased from others, sold under agreements to repurchase, or pledged as collateral for any purpose, (b) all yield-related fees on loans held in the bank''s portfolio, (c) loan commitment fees recognized, (d) investigation and services charges, fees representing a reimbursement of loan processing costs, renewal and past-due charges, prepayment penalties, and fees charged for the execution of mortgages or agreements securing the bank''s loans, (e) accretion of discount on acceptances, loans secured by real estate and other loans, (f) charges levied against withdrawn accounts based on the length of time the account has been overdrawn, the magnitute of the overdrawn balance, or which are otherwise equivalent to interest, and (g) lease financing receivables. Interest, fees and similar charges levied against or associated with all assets reportable as loans, including the following: (a) interest on all assets reportable as loans extended directly, purchased from others, sold under agreements to repurchase, or pledged as collateral for any purpose, (b) all yield-related fees on loans held in the bank''s portfolio, (c) loan commitment fees recognized, (d) investigation and services charges, fees representing a reimbursement of loan processing costs, renewal and past-due charges, prepayment penalties, and fees charged for the execution of mortgages or agreements securing the bank''s loans, (e)accretion of discount on acceptances, loans secured by real estate and other loans, and (f) charges levied against withdrawn accounts based on the length of time the account has been overdrawn, the magnitute of the overdrawn balance, or which are otherwise equivalent to interest. Types of interest include interest received or accrued and discount income earned on (1) commercial and industrial loans (2) other loans. Interest, fees and similar charges levied against or associated with all assets reportable as lease financing receivables. Exclude from income from lease financing receivables: (1) Any investment tax credit associated with leased property (include in "Applicable income taxes"). (2) Provision for possible losses on leases (report in "Provision for loan and lease losses"). (3) Rental fees applicable to operating leases for furniture and equipment rented to others (report as "Other noninterest income"). Amount of interest income on domestic deposits other than money market. Amount of interest income on money market deposits. Amount of interest income on foreign deposits. Report all income on interest-bearing balances due from depository institutions. Amount of interest income on domestic interest-bearing balances due from depository institutions Interest income on securites held-to-maturity includes (a) interest income accrued on all securities, and (b) accretion of discounts and amortization of premiums. Include interest and dividends on securities even if such securities have been lent, sold under agreements to repurchase that are treated as borrowings, or pledged as collateral for any purpose. Include interest received at the sale of securities to the extent that such interest had not already been accrued on the bank''s books. Do not deduct accrued interest included in the purchase price of securities from income on securities and do not charge to expense. Record such interest in a separate asset account to be offset upon collection of the next interest payment. Gross Revenue from Securities purchased under agreements to resell. Gross revenue from Federal funds sold. Gross revenue from Federal funds sold and securities purchased under agreements to resell. However, if amounts recognized as payables under repurchase agreements have been offset against amounts recognized as receivables under reverse repurchase agreements and reported as a net amount on the Balance Sheet, in accordance with FASB Interpretation No. 41, the income and expense from these agreements may be reported on a net basis. Interest income on securities available for sale includes (a) interest and dividends accrued on all securities, and (b) accretion of discounts and amortization of premiums. Include interest and dividends on securities even if such securities have been lent, sold under agreements to repurchase that are treated as borrowings, or pledged as collateral for any purpose. Include interest received at the sale of securities to the extent that such interest had not already been accrued on the bank''s books. Do not deduct accrued interest included in the purchase price of securities from income on securities and do not charge to expense. Record such interest in a separate asset account to be offset upon collection of the next interest payment. Interest expense in time deposits less than $100,000 in domestic offices. Interest expense associated with subordinated notes and debentures. Include amortization of expenses incurred in the issuance of subordinated notes and debentures. Capitalize such expenses, if material, and amortize them over the life of the related notes and debentures. Exclude dividends declared or paid on limited-life preferred stock. Interest expense for short-term borrowings including commercial paper and Federal Home Loan Bank (FHLB) and Federal Reserve Bank Advances (FRB) advances. Interest expense on other short term borrowings including Interest expense associated with all other long-term debt. Expenses include (1) Interest paid on long term notes, (2) Amortization of Issuance Cost. Interest expense on other long-term borrowings. All other interest expense. Include interest accrued or paid on (1) Captial Lease Obligations, (2) other Interest expense on other deposits in domestic offices. Interest expense on the following for deposits in domestic offices: (1) transaction accounts (NOW, ATS accounts, and telephone and preauthorized transfer accounts), and (2) savings deposits. The interest expense for medium-term notes. The interest expense for long-term debt. Interest expense for long-term borrowings including commercial paper and Federal Home Loan Bank (FHLB) and Federal Reserve Bank Advances (FRB) advances. Interest expense on deposits in foreign offices, including Edge and Agreement subsidiaries and IBFs. Interest expense for short-term borrowings associated with Federal Home Loan Bank (FHLB) and Federal Reserve Bank Advances (FRB) advances. Interest expense for long-term borrowings associated with Federal Home Loan Bank (FHLB) and Federal Reserve Bank Advances (FRB) advances. Gross expense securities sold under agreements to repurchase. Gross expense of federal funds purchased. Gross expense of federal funds purchased and securities sold under agreements to repurchase. Do not deduct from the gross expense reported in this item. However, if amounts recognized as payables under repurchase agreements have been offset against amounts recognized as receivables under reverse repurchase agreements and reported as a net amount on the Balance Sheet, in accordance with FASB Interpretation No. 41, the income and expense from these agreements may be reported on a net basis. Interest expense on the following for deposits in domestic offices: (1) transaction accounts (NOW, ATS accounts, and telephone and preauthorized transfer accounts), (2) nontransaction accounts, (3) savings deposits, (4) money market accoutns (5) time deposits of $100,000 or more, and (6) time deposits of less than $100,000. Interest expense on the following for deposits in domestic offices: (1) transaction accounts (NOW, ATS accounts, and telephone and preauthorized transfer accounts), (2) nontransaction accounts, (3) savings deposits, (4) money market accounts, (5) time deposits of $100,000 or more, and (6) time deposits of less than $100,000. Also include the interest expense on all deposits in foreign offices. Interest expense on commercial paper. Interest expense in time deposits of $100,000 or more in domestic offices. Total interest expense for borrowings. Interest Bearing deposits are funds deposited with banks for relatively short periods of time (generally less than one year). These deposits are usually made when the maturity of deposit liabilities do not match liquidity requirements. The difference between a deposit and loan is that a deposit is avialable to everyone with quoted maturities and rates, the maturity is for less than a year, and there is no consideration of credit worthiness of the depository organization. In estimating the fair value of deposit liabilities, a financial entity shall not take into account the value of its long-term relationships with depositors, commonly known as core deposit intangibles, which are separate intangible assets, not financial instruments. Increases in Mortgage Servicing Rights Increase/Decrease in deposit balances (excluding deposits purchased/sold) The amount of change in accounts receivable securitization. Amortized cost of investments in US Treasury and other U.S. government corporations and agencies held to maturity. The asset is not pledged in any way or the secured party does not have the right to sell or repledge the collateral. Amortized cost of investments in States within the US and political subdivisions of the states held to maturity. Amortized cost of Other debt Securities held to maturity. The amortized cost of all mortgage-backed securities, including mortgage pass-through securities, collateralized mortgage obligations (CMO), real estate mortgage investment conduits (REMICs), CMO and REMIC residuals, and stripped mortgage-backed securities. Exclude the following: (1) securities backed by loans extended under home equity lines, (2) bonds issued by the Federal National Mortgage Association (FNMA) and the Federal Home Loan Mortgage Corporation (FHLMC) that are collateralized by mortgages and mortgage-backed bonds issued by non-US Government issuers, (3) participation certificates issued by the Export-Import Bank and the Geral Services Administration, and (4) participation certificates issued by a Federal Intermediate Credit Bank. The asset is pledged to another secured party s who has the right by to sell or repledge the collateral. Amortized cost of Debt Securities issued by Foreign Governments held to maturity. Amortized cost of Corporate debt Securities held to maturity. The amount of losses on sales of securities, gross. The amount of gain on sales of securities, gross. The amount of aggregate gains or losses on sales of loans (including adjustments to record loans held for sale at the lower of cost or market value). The total of all foreign deposits of the reporting bank. The amount of total income associated with foreign activities in the aggregate and for each significant geographical area The amount of total identifiable assets, net of valuation allowance, associated with foreign activities in the aggregate and for each significant geographical area. The amount of net income (loss) associated with foreign activities in the aggregate and for each significant geographical area Descriptions of each of the following for Mexican debt exchange transactions: (a) carrying value and terms of obligations exchanged, (b) face value, carrying value, market value, and terms of bonds received in the tender exchange, (c) the effect of the transaction on the allowance for loan losses and the provision for losses in the current period, (d) annual interest income on obligations exchanged and on bonds received, (e) on an ongoing basis, the terms, carrying value, and market value of the bonds received. The amount of income (loss) before taxes associated with foreign activities in the aggregate and for each significant geographical area Describe significant estimates and assumptions, including those related to the cost of capital, used in allocating revenue and expenses to foreign activities. Also include the nature and effects of any changes in estimates and assumptions which have a significant impact on interperiod comparability. Description of loans and other revenue producing assets and transactions for which the debtor or customer, whether an affiliated or unaffiliated person, is domiciled outside of the United States. Amount of assets acquired in foreclosure. Unused portions of commitments to make or purchase extensions of credit in the form of loans or participation in loans, lease financing, or similar transactions. Amount of the book value of bank owned securities that have been lent. Gross amount (stated in US dollars) of all agreements for the immediate delivery of a foreign currency at the prevailing cash market rate committing the reporting bank to purchase foreign (non-US) currencies and US dollar exchanges that are outstanding. Credit risk involved in issuing letters of credit on behalf of customers. Amount of all participation conveyed to others by the reporting (accepting) bank in its acceptances that are outstanding. Credit risk involved in funding loan commitments on behalf of customers. Amount of nonational and fair value of all credit derivatives. Although FHLB (or Federal Reserve Bank) stock is an equity interest in a FHLB (or Federal Reserve Bank), it does not have a readily determinable fair value for purposes of FASB Statement No. 115, because its ownership is restricted and it lacks a market. FHLB (or Federal Reserve Bank) stock can be sold back only at its par value of $100 per share and only to the FHLBs (or Federal Reserve Banks) or to another member institution. Therefore, FHLB (or Federal Reserve Bank) stock is more properly classified as a restricted investment security, carried at cost, and evaluated for impairment. Present separately on the balance sheet or in the notes. Maximum outstanding of Federal Home Loan Bank Borrowings at any month end. A schedule summary of securities of Federal Home Loan Bank borrowings. Weighted average interest rate during the course of the year. Weighted average interest rate at the end of the year. Average Balances of Federal Home Loan Bank Borrowings Description of the general character of Federal Home Loan Bank Advances, including interest rate, maturity, priority, contingent payment provisions, and basis of convertibility. Include the dollar amount outstanding of funds lent in the form of security resale agreements regardless of maturity, if the agreement requires the bank to resell the identical security purchased or a security that meets the definition of substantially the same in the case of a dollar roo. Also include purchases of participations in pool of securities, regardless of maturity. If the agregate value exceeds 10% of total assets it must be disclosed as a seperate line item on the BS. US depository institutions are required to maintain Federal Funds with the district Reserve Bank. Excess reserve account balances can be sold. A bank can sell a percentage of its funds at interest to other depository institutions or securities brokers and dealers. Include the dollar amount outstanding of funds lent in the form of federal funds sold, i.e., immediately available funds lent under agreements or contracts that mature in one business day or roll over under a continuing contract, regardless of the nature of the transaction or the collateral involved, excluding overnight lending for commercial and industrial purposes. Also include federal funds sold under agreements to resell on a gross basis, excluding (1) sales of "term federal funds", (2) due bills representing purchases of securities or other assets by the reporting bank that have not yet been delivered and similar instruments, (3) resale agreements that mature in more than one business day involving assets other than securities, and (4) yield maintenance dollar repurchase agreements. Includes both Federal Funds Sold and Securities Purchased Under Agreements to Resell. Include the dollar amount outstanding of funds borrowed in the form of security repurchase agreements that mature in more than one business day, if the agreement requires the bank to repurchase the identical security sold or a security that meets the definition of substantially the same in the case of a dollar roll. Include the dollar amount outstanding of funds borrowed in the form of federal funds purchased, i.e., immediately available funds borrowed under agreements or contracts that mature in one business day or roll over under a continuing contract, regardless of the nature of the transaction or the collateral involved (i.e. whether unsecured, secured, or involving a repurchase agreement in securities, loans, or any other instruments). This also includes securities sold under agreements to repurchase that involve the receipt of immediately available funds and mature in one business day or roll over under a continuing contract. Exclude the following: (1) purchases of "term federal funds", (2) due bills crested representing the bank''s receipt of payment and similar instruments, (3) borrowings from a Federal Reserve Bank other than in the form of a security repurchase agreement, (4) repurchase agreements that mature in more than one business day involving assets other than securities, and (5) yield maintenance dollar repurchase agreements. Includes both Federal Funds Purchased and Securities Sold Under Agreements to Resell Summary of activity in the fair value of financial instruments from year to year. Including cash and cash equivalents, mortgage loans, FHLB stock, retail deposits, wholesale deposits, FHLB advances, long term debt, forward delivery contracts, commitments to extend credit, and unrealized gains. Summary of contracts entered into to exchange mortgage loans for mortgage backed securities and to sell mortgage backed securities by mortgage loan type. Name of the Entity for which data is being presented. Amounts due from customers on acceptances. The total of all domestic deposits of the reporting bank. The total of all foreign time deposits The total of all time deposits The total of all savings account deposits Net cash proceeds from purchase/sale of deposits The total of all foreign noninterest-bearing deposits. The total of all domestic noninterest-bearing deposits. The total of all noninterest-bearing deposits. The total of all money market deposits. The total of all foreign interest-bearing deposits. The total of all domestic interest-bearing deposits. The total of all interest-bearing deposits - domestic and foreign. Include noninterest bearing accounts for official bank checks outstanding, escrow deposits and undisbursed payments on loans serviced for others. Include interest bearing accounts for escrow deposits and undisbursed payments on loans serviced for others. Demand deposit accounts that represent borrowings rather than outstanding drafts. Time deposit less than $100,000 per account. Time deposit equal to or greater than $100,000 per account. The total of all deposits in domestic and foreign offices of the reporting bank. The aggregate amount of time deposits accounts (including CD''s) exceeding $100,000 For time deposits having a remaining term of more than one year, include the aggregate amount of maturities for each of the five years following the date of the latest balance sheet presented. The amount of securities, mortgage loans or other financial instruments pledged as collateral for certain deposits. The amount of deposits received from related parties. The amount of deposits that are received on terms other than those available in the normal course of business. The aggregate amount of demand deposits that have been re-classified as loan balances. Description and amounts of different categories of deposits. Deferred credits, not including unearned income on installment loans, unamortized discounts on purchased loans and other such items that should be deducted from total loans. Customer's liabilities on acceptances represent a customer''s outstanding debt to the institution that resulted from a banker''s acceptance transaction. A banker''s acceptance is a short-term negotiable time draft drawn on and accepted by an institution. If the registrant is an applicant for conversion from a mutual to a capital stock company or has converted within the last three years, describe the terms of the conversion and any resulting restrictions on operations. Also, state the amount of net proceeds received from the conversion and costs associated with the conversion. Describe the parent company''s: (a) investments in and indebtedness of and to association subsidiaries, (b) dividends paid to the registrant by consolidated institution subsidiaries and 50 percent or less owned persons accounted for by the equity method for each of the last three years, (c) dividends paid to the registrant by bank subsidiaries. Disclose each of the following unless stated separately in the consolidated statements: (a) material contingencies, (b) significant provisions of long-term debt obligations, (c) a five-year schedule of debt maturities, (d) mandatory dividend or redemption requirements of redeemable stocks, and (e) guarantees. Description of the parent company''s condensed financial information (balance sheet, income statement, cash flow, dividends, investments, contingencies and long term debt) Company Obligated Manditorily Redeemable Preferred Capital Securities of Subsidiary Trusts holding solely the junior suborrdinated debentures of the parent company Summary of an entity''s commitments to extend credit by type. Description of any major changes in the tax-exempt portfolio. The net change in the beginning and end of period Accrued Expenses balances. Change in Mortgage Servicing Rights The net change in the beginning and end of period of Accrued Interest Income balances. Purchases related to acquisition Cash receipts resulting from the sales of securities and other assets acquired specifically for resale. Cash receipts from the sale of other assets. Net cash receipts and cash payments for withdrawals of deposits. Net cash receipts and cash payments for time deposits accepted. Net cash receipts and cash payments for repayments of deposits Net cash receipts and cash payments for principal collections of loans. Net cash receipts and cash payments for loans made to customers. Net cash receipts and cash payments for deposits placed with other financial institutions. Cash payments resulting from the purchases of securities and other assets acquired specifically for resale. Cash payments from the purchase of other assets. Cash payments resulting from originations or acquisitions and sales of loans if those loans are originated or acquired specifically for resale and are carried at market value or at the lower of cost or market value. This includes the total of all noninterest-bearing balances due from depository institutions, currency and coin, cash items in process of collection, and unposted debits. Cash items in process of collection includes checks or drafts in process of collection that are drawn on another depository institution and that are payable immediately, government checks, and other items in process of collection. It does not include cash items for which the reporting bank has already received credit, credit or debit card sales slips in process of collection, cash items not conforming with the definition, and commodity or bill-of-lading drafts not yet payable, whether or not deposit credit has been given. This label may also include unposted debits (cash items in the bank''s possession), currency and coin, noninterest-bearing balances due from depository institutions, and interest-bearing balances. Cash and cash equivalents include cash on hand, cash items in the process of collection, non-interest-bearing deposits with other institutions and balances with Federal Reserve Banks or Federal Home Loan Banks. If reciprocal "due to/from" balances are subject to legal offset in process of collection or payment, such balances are offset for balance sheet presentation. Outstanding checks in excess of demand deposit account balances (overdrafts) excluded and shown as a liability. For credit unions, includes cash on deposit in other depository institutions (interest or noninterest-bearing), cash on hand, and cash equivalents. This is used as a total of other elements. Disclose the activity in the valuation allowance for capitalized mortgage servicing rights, including the aggregate balance of the allowances at the beginning and end of each period, aggregate additions charged and reductions credited to operations, and aggregate direct write-downs charged against the allowances. Amount sold during the period in connection with the sale of mortgage servicing loans. Describe the risk characteristics of the underlying loans used to stratify capitalized mortgage servicing rights for purposes of measuring impairment. Describe the reasons why it is not practicable to estimate the fair values of the mortgage servicing rights and the mortgage loans (without the mortgage servicing rights), if no cost is allocated to certain mortgage servicing rights. The methods and assumptions used to estimate the fair value of capitalized mortgage servicing rights. The fair value of capitalized mortgage servicing rights. Amount capitalized during the period in connection with purchasing or originating the right to service mortgage loans for each reporting period. Amount of amortization of the capitalized amount from the purchasing or originating the right to service mortgage loans for each reporting period. Includes the fair value of capitalized mortgage servicing rights and the methods and significant assumptions used to estimate that fair value. If no cost is allocated to certain mortgage servicing rights, include description of those mortgage servicing rights and the reasons why it is not practicable to estimate the fair values of the mortgage servicing rights and the mortgage loans (without the mortgage servicing rights). The amount of bank acceptances outstanding. The full amount of the liability represented by drafts and bills of exchange that have been accepted by the reporting bank, or by others for its account, and that are outstanding. Average balance to be maintained to satisfy Federal Reserve requirements Average balance to be maintained to satisfy Federal Home Loan Bank requirements The average balance sheets including the following significant categories of assets and liabilities (including all major categories of interest-earning assets and interest-bearing liabilities) for each of the last three fiscal years: (a) loans, (b) taxable investment securities, (c) non-taxable investment securities, (d) interest-bearing deposits in other banks, (e) federal funds sold and securities purchased with agreements to resell, (f) other short-term investments, (g) other categories of interest-bearing assets (specify if significant), (h) savings deposits, (i) other time deposits, (j) short-term debt, (k) long-term debt, (l) other categories of interest-bearing liabilities, and (m) segregated amounts (of average total assets and total liabilities) between domestic and foreign activities. For each of the last three fiscal years, include an analysis of net interest earnings. For each major category of interest-earning asset and interest-bearing liability disclose: (a) the average amount of the asset or liability outstanding during the year, (b) the interest earned or paid on each asset or liability category, (c) the method of treating non-accruing loans for purposes of this analysis, (d) the amount of loan fees included in interest income, (e) if tax-exempt income is calculated on a tax-equivalent basis, the extent of recognition of exemption from taxation and the tax rate used, (f) the average yield for each asset category, (g) the average rate paid for each liability category, (h) the average yield on all interest-earning assets, (i) the average effective rate paid on all interest-bearing liabilities, and (j) the net yield on interest-earning assets (net interest earnings divided by total interest-earning assets). Amortization expense from amortization of deferred loan fees A summary of the allowance for losses on real estate and joint venture investments in real estate. The summary should include the balances at the beginning and end of the periods, and the periods'' provision and charge-offs. Summary of activity in the allowance for loan losses, including allocated transfer risk reserves (if applicable). The summary should include the balance at the beginning and end of the period, provision charged to income, recoveries and charge-offs. Changes in Allowance for Loan Losses The summarized aggregate financial statements of investments for investments in real estate or other joint ventures which are 20 percent or more owned by the registrant or any of its subsidiaries or for which liabilities (including contingent liabilities) to the parent exceed 10 percent of the parent''s regulatory capital. Advance payments by borrowers for taxes and insurance under contracts or statutes (such as requirements for segregating the related cash or establishing trust funds). Disclose ADC arrangements accounted for as investments in real estate or joint ventures. The receivable is the interest only strip portion, which is concurrently recorded at fair value in accounts receivable from securitizations on the balance sheet. Description of the entitys move to a different stock exchange. The accounting policy for securities, including basis for classification. Describe securities pledged as collateral for borrowed securities. Description of accounting polices related to Premises and Equipment. The method used in determining the lower of cost or market value of mortgage loans (that is, aggregate or individual). Description of accounting policies related to mortgage banking activities. Description of accounting policies related to loan commitments. The method of recognizing interest income on loans, including a statement about the policy for the treatment of loan fees and costs, including the method of amortizing net deferred fees or costs. The policy for recognizing interest income on impaired loans, including how cash receipts are recognized. The policy for recognizing interest income on Nonaccrual Loans, including how cash receipts are recognized. Description of accounting polices of the Impairment of Long Lived Assets. Description of accounting polices related to foreclosed assets. Description of entities off- balance sheet risk activities related to financial instruments including loan commitments, unused commitments, loan participation, securities lent, credit derivatives, spot foreign exchange contracts, and letters of credit. The methods and significant assumptions used to estimate the fair value of loans. The method of determining carrying amounts of loans held for sale. The basis of accounting for loans and lease financings, both held in a portfolio and held for sale. The accounting policies and methodology used in estimating the allowance or liability and related provisions for loan or other credit losses, which should identify the factors that influenced management''s judgment (e.g., historical losses and existing economic conditions) and may also include discussion of risk elements relevant to particular categories of financial instruments. The policy for transferring and servicing of financial assets including securitizations.