AICPA Industry Audit and Accounting Guide (AAG) BNS 6 74 AICPA Industry Audit and Accounting Guide (AAG) BNS 7 33 AICPA Industry Audit and Accounting Guide (AAG) BNS 6 74 AICPA Industry Audit and Accounting Guide (AAG) BNS 6 74 AICPA Industry Audit and Accounting Guide (AAG) BNS 6 74 FASB Statement of Financial Accounting Standard (FAS) 107 10 http://www.fasb.org/pdf/fas107.pdf 2004-08-01 AICPA Statement of Position (SOP) 01-6 14 (m) AICPA Industry Audit and Accounting Guide (AAG) BNS 11 08 AICPA Statement of Position (SOP) 01-6 13 (f) AICPA Statement of Position (SOP) 01-6 FASB Statement of Financial Accounting Standard (FAS) 144 http://www.fasb.org/pdf/fas144.pdf 2004-08-01 AICPA Industry Audit and Accounting Guide (AAG) BNS 6 74 FASB Statement of Financial Accounting Standard (FAS) 114 20 http://www.fasb.org/pdf/fas114.pdf 2004-08-01 AICPA Industry Audit and Accounting Guide (AAG) BNS 6 74 AICPA Industry Audit and Accounting Guide (AAG) BNS 10 FASB Statement of Financial Accounting Standard (FAS) 133 529 (a) http://www.fasb.org/pdf/fas133.pdf 2004-08-01 AICPA Industry Audit and Accounting Guide (AAG) BNS 8 31 FASB Statement of Financial Accounting Standard (FAS) 65 29 http://www.fasb.org/pdf/fas65.pdf 2004-08-01 AICPA Industry Audit and Accounting Guide (AAG) BNS 5 108 FASB Statement of Financial Accounting Standard (FAS) 140 15 A http://www.fasb.org/pdf/fas140.pdf 2004-08-01 AICPA Industry Audit and Accounting Guide (AAG) BNS 6 74 AICPA Industry Audit and Accounting Guide (AAG) BNS 5 102 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I 18 http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I 8 (k) http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 03 7 (d) http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 3 7 A http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I 8 (k) http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 3 7 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 2004-08-01 SEC Regulation S-X (SX) Rule 9 03 7 (d) http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 2004-08-01 SEC SEC Industry Guide Guide 3 I B http://www.sec.gov/divisions/corpfin/forms/industry.htm#secguide3 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I 8 (b) (iiii) http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 03 7 (a) (4) http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 2004-08-01 SEC SEC Industry Guide Guide 3 I A http://www.sec.gov/divisions/corpfin/forms/industry.htm#secguide3 2004-08-01 AICPA Industry Audit and Accounting Guide (AAG) BNS 4 06 I OTS Federal Regulation (FR) 563c-Accounting Requirements 102 http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 3 1 a http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 2004-08-01 AICPA Industry Audit and Accounting Guide (AAG) BNS 4 06 I OTS Federal Regulation (FR) 563c-Accounting Requirements 102 http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 3 1 a http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 2004-08-01 SEC Regulation S-X (SX) Rule 9 3 14 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 2004-08-01 AICPA Industry Audit and Accounting Guide (AAG) BNS 13 10 SEC Regulation S-X (SX) Rule 9 3 14 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 2004-08-01 AICPA Industry Audit and Accounting Guide (AAG) BNS 8 24 FASB Statement of Financial Accounting Standard (FAS) 140 17 E http://www.fasb.org/pdf/fas140.pdf 2004-08-01 AICPA Industry Audit and Accounting Guide (AAG) BNS 8 24 FASB Statement of Financial Accounting Standard (FAS) 140 17 E http://www.fasb.org/pdf/fas140.pdf 2004-08-01 AICPA Industry Audit and Accounting Guide (AAG) BNS 8 24 FASB Statement of Financial Accounting Standard (FAS) 140 17 E http://www.fasb.org/pdf/fas140.pdf 2004-08-01 AICPA Industry Audit and Accounting Guide (AAG) BNS 8 24 FASB Statement of Financial Accounting Standard (FAS) 140 17 E http://www.fasb.org/pdf/fas140.pdf 2004-08-01 AICPA Industry Audit and Accounting Guide (AAG) BNS 8 24 FASB Statement of Financial Accounting Standard (FAS) 140 17 E http://www.fasb.org/pdf/fas140.pdf 2004-08-01 AICPA Industry Audit and Accounting Guide (AAG) BNS 8 24 FASB Statement of Financial Accounting Standard (FAS) 140 17 E http://www.fasb.org/pdf/fas140.pdf 2004-08-01 FASB Statement of Financial Accounting Standard (FAS) 140 63 http://www.fasb.org/pdf/fas140.pdf 2004-08-01 AICPA Industry Audit and Accounting Guide (AAG) BNS 8 24 FASB Statement of Financial Accounting Standard (FAS) 140 17 E http://www.fasb.org/pdf/fas140.pdf 2004-08-01 AICPA Industry Audit and Accounting Guide (AAG) BNS 8 24 FASB Statement of Financial Accounting Standard (FAS) 140 17 E http://www.fasb.org/pdf/fas140.pdf 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 II 8 http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 AICPA Industry Audit and Accounting Guide (AAG) BNS 4 1 AICPA Industry Audit and Accounting Guide (AAG) BNS 4 7 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 III http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 FASB Statement of Financial Accounting Standard (FAS) 102 http://www.fasb.org/pdf/fas102.pdf 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 III http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 FASB Statement of Financial Accounting Standard (FAS) 102 http://www.fasb.org/pdf/fas102.pdf 2004-08-01 FASB Statement of Financial Accounting Standard (FAS) 104 http://www.fasb.org/pdf/fas104.pdf 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 III http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 III http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC SEC Industry Guide Guide 3 II B http://www.sec.gov/divisions/corpfin/forms/industry.htm#secguide3 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I 8 (k) http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 03 7 (d) http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I 8 (k) http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 03 7 (d) http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 2004-08-01 FASB Statement of Financial Accounting Standard (FAS) 95 http://www.fasb.org/pdf/fas95.pdf 2004-08-01 SEC Regulation S-X (SX) Rule 7 3 1 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#lance 2004-08-01 FASB Statement of Financial Accounting Standard (FAS) 95 http://www.fasb.org/pdf/fas95.pdf 2004-08-01 FASB Statement of Financial Accounting Standard (FAS) 95 http://www.fasb.org/pdf/fas95.pdf 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I 8 (b) (iv) http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 03 7 (a) (1) http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I 8 (b) (iv) http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 03 7 (a) (1) http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 2004-08-01 SEC Regulation S-X (SX) Rule 5 2 28 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#bal 2004-08-01 SEC Regulation S-X (SX) Rule 9 3 19 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 4 IV http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 6 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#condensed 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 4 IV http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 6 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#condensed 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 4 IV http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 6 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#condensed 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I 8 (b) http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 03 7 (a) http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 II http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I 8 (b) (iiii) http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 03 7 (a) (4) http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 AICPA Industry Audit and Accounting Guide (AAG) BNS 11 32 AICPA Industry Audit and Accounting Guide (AAG) BNS 11 32 AICPA Industry Audit and Accounting Guide (AAG) BNS 11 32 AICPA Industry Audit and Accounting Guide (AAG) BNS 11 32 AICPA Industry Audit and Accounting Guide (AAG) BNS 11 32 AICPA Industry Audit and Accounting Guide (AAG) BNS 11 32 SEC SEC Industry Guide Guide 3 V D 1 http://www.sec.gov/divisions/corpfin/forms/industry.htm#secguide3 2004-08-01 SEC SEC Industry Guide Guide 3 V A 2 http://www.sec.gov/divisions/corpfin/forms/industry.htm#secguide3 2004-08-01 SEC SEC Industry Guide Guide 3 V A 1 http://www.sec.gov/divisions/corpfin/forms/industry.htm#secguide3 2004-08-01 AICPA Industry Audit and Accounting Guide (AAG) BNS 4 7 SEC Regulation S-X (SX) Rule 9 3 12 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 2004-08-01 SEC Regulation S-X (SX) Rule 9 3 12 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 2004-08-01 SEC Regulation S-X (SX) Rule 9 3 12 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 2004-08-01 SEC SEC Industry Guide Guide 3 I A http://www.sec.gov/divisions/corpfin/forms/industry.htm#secguide3 2004-08-01 SEC Regulation S-X (SX) Rule 9 3 12 a http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 2004-08-01 SEC Regulation S-X (SX) Rule 9 3 1 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 2004-08-01 SEC SEC Industry Guide Guide 3 I A http://www.sec.gov/divisions/corpfin/forms/industry.htm#secguide3 2004-08-01 AICPA Industry Audit and Accounting Guide (AAG) BNS 19 8 SEC Regulation S-X (SX) Rule 9 3 12 a http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 2004-08-01 SEC SEC Industry Guide Guide 3 V A 5 http://www.sec.gov/divisions/corpfin/forms/industry.htm#secguide3 2004-08-01 SEC SEC Industry Guide Guide 3 I A http://www.sec.gov/divisions/corpfin/forms/industry.htm#secguide3 2004-08-01 SEC SEC Industry Guide Guide 3 I A http://www.sec.gov/divisions/corpfin/forms/industry.htm#secguide3 2004-08-01 AICPA Industry Audit and Accounting Guide (AAG) BNS 10 22 SEC Regulation S-X (SX) Rule 9 3 9 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 2004-08-01 SEC Regulation S-X (SX) Rule 9 3 13 1 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 2004-08-01 SEC Regulation S-X (SX) Rule 9 3 13 1 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 2004-08-01 SEC Regulation S-X (SX) Rule 9 3 13 1 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 4 8 m http://www.sec.gov/divisions/corpfin/forms/regsx.htm#general 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I 18 (b) (i)(B) http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I 18 http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 AICPA Industry Audit and Accounting Guide (AAG) BNS 5 97 FASB Statement of Financial Accounting Standard (FAS) 95 http://www.fasb.org/pdf/fas95.pdf 2004-08-01 FASB Statement of Financial Accounting Standard (FAS) 95 http://www.fasb.org/pdf/fas95.pdf 2004-08-01 AICPA Statement of Position (SOP) 01-6 14 (m) AICPA Statement of Position (SOP) 01-6 14 (m) SEC Regulation S-X (SX) Rule 9 03 14 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I 18 (b) (ii) http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 5 B 2 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#ties 2004-08-01 SEC Regulation S-X (SX) Rule 9 5 B 1 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#ties 2004-08-01 SEC Regulation S-X (SX) Rule 9 5 B 2 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#ties 2004-08-01 SEC Regulation S-X (SX) Rule 9 5 B 2 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#ties 2004-08-01 SEC Regulation S-X (SX) Rule 9 5 B 2 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#ties 2004-08-01 SEC Regulation S-X (SX) Rule 9 05 (a) http://www.sec.gov/divisions/corpfin/forms/regsx.htm#ties 2004-08-01 SEC SEC Industry Guide Guide 3 V A http://www.sec.gov/divisions/corpfin/forms/industry.htm#secguide3 2004-08-01 AICPA Industry Audit and Accounting Guide (AAG) BNS 8 30 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 3 6 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 3 6 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 3 6 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 3 6 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 3 6 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 3 6 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I 8 (b) (iiii) http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 03 7 (a) (4) http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 2004-08-01 FASB Statement of Financial Accounting Standard (FAS) 142 http://www.fasb.org/pdf/fas142.pdf 2004-08-01 AICPA Industry Audit and Accounting Guide (AAG) BNS 4 6 SEC Regulation S-X (SX) Rule 9 3 2 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 2004-08-01 AICPA Industry Audit and Accounting Guide (AAG) BNS 13 39 AICPA Statement of Position (SOP) 01-6 14 (e) OTS Federal Regulation (FR) 563c-Accounting Requirements 102 II 6 http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 04 6 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#see 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 II 7 http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 II 6 http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 04 6 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#see 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 II 6 http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 04 6 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#see 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 II 7 http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 II 7 http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 II 7 http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 II 8 http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 II 7 http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 05 (a) http://www.sec.gov/divisions/corpfin/forms/regsx.htm#ties 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 II 8 http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 04 8 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#see 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 II 8 http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 II 8 http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 II 6 http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 04 6 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#see 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 II 6 http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 04 6 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#see 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 II 8 http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 II 8 http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 II 7 http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 II 7 http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 04 7 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#see 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 II 8 http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 FASB Statement of Financial Accounting Standard (FAS) 115 http://www.fasb.org/pdf/fas115.pdf 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 II 4 http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 II 4 http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 FASB Statement of Financial Accounting Standard (FAS) 115 http://www.fasb.org/pdf/fas115.pdf 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 II http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 4 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#see 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 II http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 4 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#see 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 II http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 4 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#see 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 II http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 4 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#see 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 II http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 4 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#see 2004-08-01 FASB Statement of Financial Accounting Standard (FAS) 91 http://www.fasb.org/pdf/fas91.pdf 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 II http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 4 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#see 2004-08-01 SEC Regulation S-X (SX) Rule 9 04 2 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#see 2004-08-01 SEC Regulation S-X (SX) Rule 9 04 2 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#see 2004-08-01 SEC Regulation S-X (SX) Rule 9 04 2 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#see 2004-08-01 FASB Statement of Financial Accounting Standard (FAS) 115 http://www.fasb.org/pdf/fas115.pdf 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 II http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 4 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#see 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 2 II http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 4 13 h http://www.sec.gov/divisions/corpfin/forms/regsx.htm#see 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 2 II http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 4 13 h http://www.sec.gov/divisions/corpfin/forms/regsx.htm#see 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 2 II http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 4 13 h http://www.sec.gov/divisions/corpfin/forms/regsx.htm#see 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 2 II http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 4 13 h http://www.sec.gov/divisions/corpfin/forms/regsx.htm#see 2004-08-01 SEC Regulation S-X (SX) Rule 7 3 1 f http://www.sec.gov/divisions/corpfin/forms/regsx.htm#lance 2004-08-01 SEC SEC Industry Guide Guide 3 II A http://www.sec.gov/divisions/corpfin/forms/industry.htm#secguide3 2004-08-01 AICPA Industry Audit and Accounting Guide (AAG) BNS 9 10 AICPA Industry Audit and Accounting Guide (AAG) CRU 10 15 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 7 3 1 d http://www.sec.gov/divisions/corpfin/forms/regsx.htm#lance 2004-08-01 SEC SEC Industry Guide Guide 3 III A http://www.sec.gov/divisions/corpfin/forms/industry.htm#secguide3 2004-08-01 SEC Regulation S-X (SX) Rule 9 05 (a) http://www.sec.gov/divisions/corpfin/forms/regsx.htm#ties 2004-08-01 SEC SEC Industry Guide Guide 3 III A http://www.sec.gov/divisions/corpfin/forms/industry.htm#secguide3 2004-08-01 SEC SEC Industry Guide Guide 3 III A http://www.sec.gov/divisions/corpfin/forms/industry.htm#secguide3 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I 8 (b) http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 03 7 (a) http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 2004-08-01 AICPA Statement of Position (SOP) 01-6 13 (g) OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 AICPA Industry Audit and Accounting Guide (AAG) BNS 6 83 FASB Statement of Financial Accounting Standard (FAS) 133 22 B http://www.fasb.org/pdf/fas133.pdf 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I 8 http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 03 7 (a) (1) http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 2004-08-01 AICPA Industry Audit and Accounting Guide (AAG) BNS 6 75 AICPA Industry Audit and Accounting Guide (AAG) CRU 5 38 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 3 7 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 2004-08-01 AICPA Industry Audit and Accounting Guide (AAG) BNS 6 75 AICPA Industry Audit and Accounting Guide (AAG) CRU 5 38 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 3 7 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 2004-08-01 FASB Statement of Financial Accounting Standard (FAS) 140 17 A http://www.fasb.org/pdf/fas140.pdf 2004-08-01 FASB Statement of Financial Accounting Standard (FAS) 115 http://www.fasb.org/pdf/fas115.pdf 2004-08-01 FASB Statement of Financial Accounting Standard (FAS) 134 http://www.fasb.org/pdf/fas134.pdf 2004-08-01 AICPA Industry Audit and Accounting Guide (AAG) BNS 6 75 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 3 7 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 2004-08-01 AICPA Industry Audit and Accounting Guide (AAG) BNS 6 75 AICPA Industry Audit and Accounting Guide (AAG) BNS 6 75 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 3 7 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 2004-08-01 AICPA Industry Audit and Accounting Guide (AAG) BNS 6 74 AICPA Industry Audit and Accounting Guide (AAG) BNS 6 75 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 3 7 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 2004-08-01 AICPA Industry Audit and Accounting Guide (AAG) BNS 6 75 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 AICPA Industry Audit and Accounting Guide (AAG) BNS 6 75 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 3 7 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 2004-08-01 AICPA Industry Audit and Accounting Guide (AAG) BNS 6 83 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 II 8 http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 04 8 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#see 2004-08-01 AICPA Industry Audit and Accounting Guide (AAG) BNS 6 75 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 3 7 A http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 2004-08-01 AICPA Industry Audit and Accounting Guide (AAG) BNS 6 75 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 3 7 C http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 2004-08-01 SEC Regulation S-X (SX) Rule 9 03 7 (a) (6) http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 2004-08-01 AICPA Industry Audit and Accounting Guide (AAG) BNS 6 75 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 3 7 A http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 2004-08-01 AICPA Industry Audit and Accounting Guide (AAG) BNS 6 75 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 3 7 A http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 2004-08-01 AICPA Industry Audit and Accounting Guide (AAG) BNS 6 75 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 3 7 A http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I 8 (b) (iv) http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 03 7 (a) (1) http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 2004-08-01 AICPA Industry Audit and Accounting Guide (AAG) BNS 6 75 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 3 7 A http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 2004-08-01 AICPA Industry Audit and Accounting Guide (AAG) BNS 6 75 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 3 7 A http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 2004-08-01 AICPA Industry Audit and Accounting Guide (AAG) BNS 6 75 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 3 7 A http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 2004-08-01 SEC Regulation S-X (SX) Rule 7 3 1 b http://www.sec.gov/divisions/corpfin/forms/regsx.htm#lance 2004-08-01 FASB Statement of Financial Accounting Standard (FAS) 95 http://www.fasb.org/pdf/fas95.pdf 2004-08-01 SEC SEC Industry Guide Guide 3 II B http://www.sec.gov/divisions/corpfin/forms/industry.htm#secguide3 2004-08-01 FASB Statement of Financial Accounting Standard (FAS) 72 11 http://www.fasb.org/pdf/fas72.pdf 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 II http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 FASB Statement of Financial Accounting Standard (FAS) 115 http://www.fasb.org/pdf/fas115.pdf 2004-08-01 FASB Statement of Financial Accounting Standard (FAS) 134 http://www.fasb.org/pdf/fas134.pdf 2004-08-01 AICPA Industry Audit and Accounting Guide (AAG) BNS 10 FASB Statement of Financial Accounting Standard (FAS) 133 529 (a) http://www.fasb.org/pdf/fas133.pdf 2004-08-01 FASB Statement of Financial Accounting Standard (FAS) 65 http://www.fasb.org/pdf/fas65.pdf 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 AICPA Industry Audit and Accounting Guide (AAG) CRU 10 19 10.22 FASB Statement of Financial Accounting Standard (FAS) 102 http://www.fasb.org/pdf/fas102.pdf 2004-08-01 FASB Statement of Financial Accounting Standard (FAS) 102 http://www.fasb.org/pdf/fas102.pdf 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 III http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 II 10 http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 04 10 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#see 2004-08-01 AICPA Industry Audit and Accounting Guide (AAG) BNS 6 48 AICPA Industry Audit and Accounting Guide (AAG) BNS 7 02 AICPA Industry Audit and Accounting Guide (AAG) CRU 6 19 FASB Emerging Issues Taskforce (EITF) D80 FASB Statement of Financial Accounting Standard (FAS) 5 http://www.fasb.org/pdf/fas5.pdf 2004-08-01 FASB Statement of Financial Accounting Standard (FAS) 14 http://www.fasb.org/pdf/fas14.pdf 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Staff Accounting Bulletins (SAB) 102 1 http://www.sec.gov/interps/account/sab102.htm#FOOTBODY_10 2004-08-01 AICPA Industry Audit and Accounting Guide (AAG) BNS 6 75 AICPA Industry Audit and Accounting Guide (AAG) CRU 5 38 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 3 7 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 II 13 (a) http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 04 13 (a) http://www.sec.gov/divisions/corpfin/forms/regsx.htm#see 2004-08-01 FASB Statement of Financial Accounting Standard (FAS) 52 http://www.fasb.org/pdf/fas52.pdf 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 II 13 http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 04 13 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#see 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 II 13 http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 04 13 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#see 2004-08-01 FASB Statement of Financial Accounting Standard (FAS) 140 http://www.fasb.org/pdf/fas140.pdf 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 II 13 (g) http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 04 14 (d) http://www.sec.gov/divisions/corpfin/forms/regsx.htm#see 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 II 13 http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 04 13 (c) http://www.sec.gov/divisions/corpfin/forms/regsx.htm#see 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 II 13 (c) http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 04 13 (b) http://www.sec.gov/divisions/corpfin/forms/regsx.htm#see 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 II 13 http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 04 13 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#see 2004-08-01 AICPA Industry Audit and Accounting Guide (AAG) BNS 8 30 FASB Statement of Financial Accounting Standard (FAS) 140 http://www.fasb.org/pdf/fas140.pdf 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 II 13 http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 04 13 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#see 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 II 13 http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 04 13 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#see 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 II 13 (e) http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 04 13 (f) http://www.sec.gov/divisions/corpfin/forms/regsx.htm#see 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 II 13 (g) http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 04 14 (d) http://www.sec.gov/divisions/corpfin/forms/regsx.htm#see 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 II 13 http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 04 13 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#see 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 II 13 http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 04 13 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#see 2004-08-01 SEC Regulation S-X (SX) Rule 9 3 10 3 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 2004-08-01 SEC Regulation S-X (SX) Rule 9 3 10 3 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 103 I http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 3 10 3 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 3 10 3 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I 12 http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 03 10 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 2004-08-01 AICPA Industry Audit and Accounting Guide (AAG) BNS 6 75 AICPA Statement of Position (SOP) 01-6 13 (e) OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I 8 (b) (iiii) http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 03 7 (a) (4) http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 II http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 3 14 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 II http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 3 14 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 II http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 3 14 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 2 II http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 4 13 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#see 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 2 II http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 4 13 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#see 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 2 II http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 4 13 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#see 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 2 II http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 4 13 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#see 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 2 II http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 4 13 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#see 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 2 II http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 4 13 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#see 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 2 II http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 4 13 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#see 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 2 II http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 4 13 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#see 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 2 II http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 4 13 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#see 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 2 II http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 4 13 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#see 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 2 II http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 4 13 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#see 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 3 5 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 2004-08-01 SEC Regulation S-X (SX) Rule 7 3 5 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#lance 2004-08-01 FASB Statement of Financial Accounting Standard (FAS) 95 http://www.fasb.org/pdf/fas95.pdf 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 III http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 III http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 FASB Statement of Financial Accounting Standard (FAS) 5 http://www.fasb.org/pdf/fas5.pdf 2004-08-01 FASB Statement of Financial Accounting Standard (FAS) 95 http://www.fasb.org/pdf/fas95.pdf 2004-08-01 AICPA Industry Audit and Accounting Guide (AAG) BNS 9 8 AICPA Industry Audit and Accounting Guide (AAG) BNS 9 11 AICPA Industry Audit and Accounting Guide (AAG) CRU 10 13 AICPA Industry Audit and Accounting Guide (AAG) CRU 10 16 SEC Regulation S-X (SX) Rule 9 3 10 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 FASB Statement of Financial Accounting Standard (FAS) 134 3 http://www.fasb.org/pdf/fas134.pdf 2004-08-01 AICPA Industry Audit and Accounting Guide (AAG) BNS 7 32 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I 8 (k) http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 03 7 (d) http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 2004-08-01 SEC Staff Accounting Bulletins (SAB) 56 AICPA Industry Audit and Accounting Guide (AAG) BNS 2 51 AICPA Industry Audit and Accounting Guide (AAG) BNS 2 52 AICPA Industry Audit and Accounting Guide (AAG) BNS 2 51 AICPA Industry Audit and Accounting Guide (AAG) BNS 2 51 AICPA Industry Audit and Accounting Guide (AAG) BNS 2 51 AICPA Industry Audit and Accounting Guide (AAG) BNS 2 53 SEC SEC Industry Guide Guide 3 I C http://www.sec.gov/divisions/corpfin/forms/industry.htm#secguide3 2004-08-01 AICPA Industry Audit and Accounting Guide (AAG) BNS 6 82 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I 8 (j) (i) http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 3 7 E http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 2004-08-01 FASB Statement of Financial Accounting Standard (FAS) 95 http://www.fasb.org/pdf/fas95.pdf 2004-08-01 SEC SEC Industry Guide Guide 3 V D 2 http://www.sec.gov/divisions/corpfin/forms/industry.htm#secguide3 2004-08-01 SEC SEC Industry Guide Guide 3 VI http://www.sec.gov/divisions/corpfin/forms/industry.htm#secguide3 2004-08-01 SEC SEC Industry Guide Guide 3 VI http://www.sec.gov/divisions/corpfin/forms/industry.htm#secguide3 2004-08-01 SEC SEC Industry Guide Guide 3 VI http://www.sec.gov/divisions/corpfin/forms/industry.htm#secguide3 2004-08-01 SEC SEC Industry Guide Guide 3 VI http://www.sec.gov/divisions/corpfin/forms/industry.htm#secguide3 2004-08-01 SEC SEC Industry Guide Guide 3 VI http://www.sec.gov/divisions/corpfin/forms/industry.htm#secguide3 2004-08-01 SEC SEC Industry Guide Guide 3 VI http://www.sec.gov/divisions/corpfin/forms/industry.htm#secguide3 2004-08-01 AICPA Industry Audit and Accounting Guide (AAG) BNS 6 75 AICPA Statement of Position (SOP) 01-6 13 (e) OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I 8 (b) (iiii) http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 03 7 (a) (4) http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 2004-08-01 SEC SEC Industry Guide Guide 3 III C 3 http://www.sec.gov/divisions/corpfin/forms/industry.htm#secguide3 2004-08-01 SEC SEC Industry Guide Guide 3 III C 4 http://www.sec.gov/divisions/corpfin/forms/industry.htm#secguide3 2004-08-01 SEC SEC Industry Guide Guide 3 III C 1 http://www.sec.gov/divisions/corpfin/forms/industry.htm#secguide3 2004-08-01 SEC SEC Industry Guide Guide 3 III D http://www.sec.gov/divisions/corpfin/forms/industry.htm#secguide3 2004-08-01 SEC SEC Industry Guide Guide 3 III C 1 http://www.sec.gov/divisions/corpfin/forms/industry.htm#secguide3 2004-08-01 SEC SEC Industry Guide Guide 3 III C 1 http://www.sec.gov/divisions/corpfin/forms/industry.htm#secguide3 2004-08-01 FASB Statement of Financial Accounting Standard (FAS) 95 http://www.fasb.org/pdf/fas95.pdf 2004-08-01 SEC Regulation S-X (SX) Rule 9 3 12 A http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 2004-08-01 SEC Regulation S-X (SX) Rule 9 3 12 A http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 2004-08-01 SEC SEC Industry Guide Guide 3 V A http://www.sec.gov/divisions/corpfin/forms/industry.htm#secguide3 2004-08-01 SEC SEC Industry Guide Guide 3 V D http://www.sec.gov/divisions/corpfin/forms/industry.htm#secguide3 2004-08-01 SEC SEC Industry Guide Guide 3 V A http://www.sec.gov/divisions/corpfin/forms/industry.htm#secguide3 2004-08-01 SEC SEC Industry Guide Guide 3 V C http://www.sec.gov/divisions/corpfin/forms/industry.htm#secguide3 2004-08-01 SEC SEC Industry Guide Guide 3 V E http://www.sec.gov/divisions/corpfin/forms/industry.htm#secguide3 2004-08-01 SEC Regulation S-X (SX) Rule 9 3 10 3 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 II http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 3 10 3 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I 14 (a) (iiii) http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 03 12 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 3 10 3 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I 14 (a) (iiii) http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 03 12 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I 14 (a) (iiii) http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 03 12 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 2004-08-01 SEC Regulation S-X (SX) Rule 9 4 2 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#see 2004-08-01 SEC Regulation S-X (SX) Rule 9 4 2 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#see 2004-08-01 SEC Regulation S-X (SX) Rule 9 4 2 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#see 2004-08-01 SEC Regulation S-X (SX) Rule 9 4 2 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#see 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 3 13 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 2004-08-01 AICPA Industry Audit and Accounting Guide (AAG) BNS 12 32 FASB Statement of Financial Accounting Standard (FAS) 140 17 A http://www.fasb.org/pdf/fas140.pdf 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 3 13 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 2004-08-01 SEC SEC Industry Guide Guide 3 VII http://www.sec.gov/divisions/corpfin/forms/industry.htm#secguide3 2004-08-01 SEC Regulation S-X (SX) Rule 9 3 13 A http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC SEC Industry Guide Guide 3 II C http://www.sec.gov/divisions/corpfin/forms/industry.htm#secguide3 2004-08-01 AICPA Industry Audit and Accounting Guide (AAG) BNS 5 103 AICPA Industry Audit and Accounting Guide (AAG) CRU 4 28 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 3 6 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 2004-08-01 AICPA Industry Audit and Accounting Guide (AAG) BNS 5 103 AICPA Industry Audit and Accounting Guide (AAG) CRU 4 28 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 3 6 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 2004-08-01 AICPA Industry Audit and Accounting Guide (AAG) BNS 7 63 (c) FASB Statement of Financial Accounting Standard (FAS) 115 http://www.fasb.org/pdf/fas115.pdf 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I 7 http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 AICPA Industry Audit and Accounting Guide (AAG) BNS 5 103 AICPA Industry Audit and Accounting Guide (AAG) CRU 4 28 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 3 6 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 2004-08-01 AICPA Industry Audit and Accounting Guide (AAG) BNS 5 103 AICPA Industry Audit and Accounting Guide (AAG) CRU 4 28 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 3 6 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 2004-08-01 AICPA Industry Audit and Accounting Guide (AAG) BNS 5 103 AICPA Industry Audit and Accounting Guide (AAG) CRU 4 28 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 3 6 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 2004-08-01 AICPA Industry Audit and Accounting Guide (AAG) BNS 5 103 AICPA Industry Audit and Accounting Guide (AAG) CRU 4 28 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 3 6 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 2004-08-01 AICPA Industry Audit and Accounting Guide (AAG) BNS 7 63 (c) FASB Statement of Financial Accounting Standard (FAS) 115 http://www.fasb.org/pdf/fas115.pdf 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I 7 http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 AICPA Industry Audit and Accounting Guide (AAG) BNS 5 103 AICPA Industry Audit and Accounting Guide (AAG) CRU 4 28 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 3 6 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I 4 http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 03 4 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 2004-08-01 SEC SEC Industry Guide Guide 3 VII http://www.sec.gov/divisions/corpfin/forms/industry.htm#secguide3 2004-08-01 SEC SEC Industry Guide Guide 3 VII http://www.sec.gov/divisions/corpfin/forms/industry.htm#secguide3 2004-08-01 SEC SEC Industry Guide Guide 3 VII http://www.sec.gov/divisions/corpfin/forms/industry.htm#secguide3 2004-08-01 SEC SEC Industry Guide Guide 3 VII http://www.sec.gov/divisions/corpfin/forms/industry.htm#secguide3 2004-08-01 SEC Regulation S-X (SX) Rule 9 3 13 2 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 2004-08-01 SEC Regulation S-X (SX) Rule 9 3 13 3 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 2004-08-01 SEC SEC Industry Guide Guide 3 VII http://www.sec.gov/divisions/corpfin/forms/industry.htm#secguide3 2004-08-01 SEC SEC Industry Guide Guide 3 VII http://www.sec.gov/divisions/corpfin/forms/industry.htm#secguide3 2004-08-01 AICPA Industry Audit and Accounting Guide (AAG) BNS 6 75 AICPA Statement of Position (SOP) 01-6 13 (e) OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I 8 (b) (iiii) http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 03 7 (a) (4) http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 2004-08-01 SEC SEC Industry Guide Guide 3 IV B http://www.sec.gov/divisions/corpfin/forms/industry.htm#secguide3 2004-08-01 SEC SEC Industry Guide Guide 3 IV A 4 http://www.sec.gov/divisions/corpfin/forms/industry.htm#secguide3 2004-08-01 SEC SEC Industry Guide Guide 3 IV A http://www.sec.gov/divisions/corpfin/forms/industry.htm#secguide3 2004-08-01 SEC SEC Industry Guide Guide 3 IV A 2 http://www.sec.gov/divisions/corpfin/forms/industry.htm#secguide3 2004-08-01 SEC SEC Industry Guide Guide 3 IV A http://www.sec.gov/divisions/corpfin/forms/industry.htm#secguide3 2004-08-01 SEC SEC Industry Guide Guide 3 IV A http://www.sec.gov/divisions/corpfin/forms/industry.htm#secguide3 2004-08-01 AICPA Industry Audit and Accounting Guide (AAG) BNS 17 14 AICPA Industry Audit and Accounting Guide (AAG) BNS 17 14 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 II 14 http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 04 14 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#see 2004-08-01 AICPA Industry Audit and Accounting Guide (AAG) BNS 7 63 (b) FASB Statement of Financial Accounting Standard (FAS) 115 http://www.fasb.org/pdf/fas115.pdf 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I 4 http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 03 4 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 2004-08-01 AICPA Industry Audit and Accounting Guide (AAG) BNS 7 63 (b) FASB Statement of Financial Accounting Standard (FAS) 115 http://www.fasb.org/pdf/fas115.pdf 2004-08-01 SEC Regulation S-X (SX) Rule 9 03 4 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 2004-08-01 FASB Statement of Financial Accounting Standard (FAS) 91 21 http://www.fasb.org/pdf/fas91.pdf 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 FASB Statement of Financial Accounting Standard (FAS) 91 21 http://www.fasb.org/pdf/fas91.pdf 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 FASB Statement of Financial Accounting Standard (FAS) 133 http://www.fasb.org/pdf/fas133.pdf 2004-08-01 SEC SEC Industry Guide Guide 3 II B http://www.sec.gov/divisions/corpfin/forms/industry.htm#secguide3 2004-08-01 AICPA Industry Audit and Accounting Guide (AAG) BNS 4 06 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 A http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 AICPA Industry Audit and Accounting Guide (AAG) BNS 11 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 II 24 http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 FASB Statement of Financial Accounting Standard (FAS) 147 16 http://www.fasb.org/pdf/fas147.pdf 2004-08-01 AICPA Industry Audit and Accounting Guide (AAG) CRU 3 01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 II 5 http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 04 5 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#see 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I 18 (b) (iii) http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 AICPA Industry Audit and Accounting Guide (AAG) BNS 7 32 FASB Statement of Financial Accounting Standard (FAS) 114 20 (b) http://www.fasb.org/pdf/fas114.pdf 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I 8 (k) (k) http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 03 7 (d) http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 2004-08-01 AICPA Industry Audit and Accounting Guide (AAG) BNS 7 63 (c) AICPA Statement of Position (SOP) 01-6 13 FASB Statement of Financial Accounting Standard (FAS) 115 http://www.fasb.org/pdf/fas115.pdf 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I 7 http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 AICPA Industry Audit and Accounting Guide (AAG) BNS 7 63 (b) FASB Statement of Financial Accounting Standard (FAS) 115 http://www.fasb.org/pdf/fas115.pdf 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I 4 http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 03 4 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 2004-08-01 FASB Statement of Financial Accounting Standard (FAS) 102 http://www.fasb.org/pdf/fas102.pdf 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 III http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I 25 http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01