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. Allowance or Liability and Related Provisions for Credit Losses Policy Allowance or Liability and Related Provisions for Credit Losses Policy Method used in determining the lower of cost or fair value of all nonmortgage loans and other loans held-for-sale (that is, aggregate or individual asset basis). The classification and method of accounting for interest-only strips, loans, other receivables, or retained interests in securitizations that can be contractually prepaid or otherwise settled in a way that the holder would not recover substantially all of its recorded investment. The policy for charging off uncollectible loans. The policy for determining past due or delinquency status (that is, whether past due status is based on how recently payments have been received or contractual terms). Basis of Accounting for Loans and Lease Financings Policy Basis of Accounting for Loans and Lease Financings The method of determining carrying amounts of loans held-for-sale. Carrying Amounts of Loans Held-for-Sale Policy Carrying Amounts of Loans Held-for-Sale Description of the accounting policies for insurance contracts associated with the company's closed block of business Closed Block Policy Closed Block Description of the Accounting Policies Associated With the Company's Deferred Acquisition Costs Deferred Acquisition Costs Policy Deferred Acquisition Costs Description of the Accounting Policies Associated the Company's Demutualization Demutualization Policy Demutualization The methods and significant assumptions used to estimate the fair value of loans. Estimate Fair Value of Loans Policy Estimate Fair Value of Loans 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. Financial Instruments with Off Balance Sheet Risk Policy Financial Instruments with Off Balance Sheet Risk Description of accounting polices related to foreclosed assets. Foreclosed Assets Policy Foreclosed Assets The policy for recognizing interest income on Nonaccrual Loans, including how cash receipts are recognized. Income Recognition on Nonaccrual Loans Policy Income Recognition on Nonaccrual Loans Description of the Accounting Policies Associated With the Company's Insurance Liabilities Insurance Liabilities Policy Insurance Liabilities The policy for recognizing interest income on impaired loans, including how cash receipts are recognized. Interest Income on Impaired Loans Policy Interest Income on Impaired Loans 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. Interest Income on Loans Policy Interest Income on Loans Description of accounting policies related to loan commitments. Loan Commitments Policy Loans Commitments Description of accounting policies related to mortgage banking activities. Mortgage Banking Activities Policy Mortgage Banking Activities The method used in determining the lower-of-cost-or-market value of mortgage loans (that is, aggregate or individual). Mortgage Loan Valuation Basis Policy Mortgage Loan Valuation Basis Description of the accounting policies related to other real estate owned. Other Real Estate Owned Policy Description of the Accounting Policies Associated With the Company's Participating Business Participating Business Policy Participating Business Description of accounting polices related to Premises and Equipment. Premises and Equipment Policy Premises and Equipment Description of the Accounting Policies Associated with Company's Reinsurance Contracts Reinsurance Policy Reinsurance Describe securities pledged as collateral for borrowed securities. Securities Pledged as Collateral for Borrowed Securities Policy Securities Pledged as Collateral for Borrowed Securities The accounting policy for securities, including basis for classification. Securities Policy Securities Description of the Accounting Policies Associated with Company's Separate Account Assets and Liabilities Separate Accounts Policy Separate Accounts Description of the entity’s move to a different stock exchange. Stock Exchange Move Policy Stock Exchange Move Description of the Accounting Policies Associated of the Value of Business Acquired Value of Business Acquired (VOBA) Policy Value of Business Acquired The receivable is the interest only strip portion, which is concurrently recorded at fair value in accounts receivable from securitizations on the balance sheet. Accounts Receivable from Securitizations Accounts Receivable from Securitizations Periodical adjustment of the difference between securities' face value and purchase price; called "accretion" if at discount; "amortization" if at premium Accretion/(Amortization) of Discounts/Premiums on Securities Accretion/(Amortization) of Discounts/Premiums on Securities Investment income earned but not yet received. Accrued Investment Income Accrued Investment Income The Expense Related to the Amortization of the Deferred Acquisition Costs Deferred Acquisition Costs (DAC) - Amortization Amortization of DAC The Costs of Acquiring an Insurance Policy That are Initially Deferred. Deferred Acquisition Costs (DAC) - Policies Acquired/(Sold) Acquisition Costs Deferred Disclose ADC arrangements accounted for as investments in real estate or joint ventures. ADC Arrangements Accounted for as Investments ADC Arrangements Accounted for as Investments Advance payments by borrowers for taxes and insurance under contracts or statutes (such as requirements for segregating the related cash or establishing trust funds). Advance Payments by Borrowers for Taxes and Insurance Advance Payments by Borrowers for Taxes and Insurance The value of advances from the FHLB. Member depository institutions may borrow from their regional Federal Reserve Bank in the form of advances, which are primarily used to cover shortages in the required reserve account and also in times of liquidity problems. Most institutions regard the discount window as a lender of last resort. A discounting transaction is technically a note to the Federal Reserve with recourse secured by a member institution's eligible loans. In an advancing transaction, a member institution executes a promissory note, which is collateralized generally by government securities to the Federal Reserve. Such loans usually have short maturities. FHLB advances often are secured through pledges of loans or securities. Advances from Federal Home Loan Banks Advances from Federal Home Loan Banks 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. Aggregate Financial Statements of Investment in Real Estate Note Aggregate Financial Statements of Investment in Real Estate Changes in Allowance for Loan Losses Allowance for Loan Losses - Increase/(Decrease) Allowance for Loan Losses - Changes The total amount of other minor adjustments recorded in the loan loss reserve account during an accounting period other than provisions, charge-offs or recoveries Other Adjustments Other The amount for allowance for loan 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. Allowance for Loan Losses - Beginning Balance Allowance for Loan Losses - Beginning Balance Allowance for Loan Losses Allowance for Loan Losses - Beginning Balance Allowance for Loan Losses - Ending Balance 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. Allowance for Loan Losses Movement Allowance for Loan Losses Movement 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. Allowance for Loan Losses on Real Estate Note Allowance for Loan Losses on Real Estate Estimated credit loss provision for the loans newly acquired during an accounting period Allowance for Loans Acquired Allowance for Loans Acquired Aggregate amount for the credit loss allowance related to loans acquired, sold, securitized or transferred during an accounting period Allowance for Loans Acquired, Sold, Securitized or Transferred, Net Allowance for Loans Acquired, Sold, Securitized or Transferred, Net Credit loss allowance related to loans sold or securitized during an accounting period Allowance for Loans Sold or Securitized Allowance for Loans Sold or Securitized Amortization expense from amortization of deferred loan fees Amortization - Deferred Loan Fees Amortization of Deferred Loan Fees The periodic write-downs of capitalized mortgage servicing rights (e.g. rights of billing, collecting payment for a fee) over the estimated servicing-income-generating period; such write-downs should also be proportionate to the estimated servicing income earned for each accounting period Amortization - Mortgage Servicing Rights (MSRs) Amortization of MSRs As the Embedded Value of the Acquired Business is Recognized, the Deferred Acquisition Cost is Amortized. Value of Business Acquired (VOBA) - Amortization Amortization of VOBA The ratios and amounts of regulatory capital. Amount/Ratio Type Description The aggregate amount of receivables to be collected from entities that are controlling, under the control of, or within the same control group as the reporting entity by means of direct or indirect ownership Amounts Due From Affiliates Due From Affiliates The aggregate amount of receivables to be collected from related parties other than affiliates or officers/stockholders (e.g. owner's immediate families or employee pension trusts) Amounts Due From Other Related Parties Due From Other Related Parties The aggregate amount of receivables to be collected from related parties where one party can exercise control or significant influence over another party; including affiliates, owners/officers and their immediate families, pension trusts, etc. Note: This element serves as a category heading only. No data may be tagged to this element. Amounts Due From Related Parties Due From Related Parties The aggregate amount of receivables to be collected from related parties where one party can exercise control or significant influence over another party; including affiliates, owners/officers and their immediate families, pension trusts, etc. Amounts Due From Related Parties - Total Amounts Due From Related Parties Due From Related Parties Amounts Due From Related Parties - Total The aggregate obligations owed to entities that are controlling, under the control of, or within the same control group as the reporting entity by means of direct or indirect ownership Amounts Due To Affiliates Due To Affiliates The aggregate obligations owed to related parties other than affiliates or officers/stockholders (e.g. owner's immediate families or employee pension trusts) at the financial statement date Amounts Due To Other Related Parties Due To Other Related Parties The aggregate obligations owed to related parties other than affiliates or officers/stockholders (e.g. owner's immediate families or employee pension trusts) at the financial statement date Note: This element serves as a category heading only. No data may be tagged to this element. Amounts Due To Related Parties Due To Related Parties The aggregate obligations owed to related parties other than affiliates or officers/stockholders (e.g. owner's immediate families or employee pension trusts) at the financial statement date Amounts Due To Related Parties - Total Amounts Due To Related Parties Due To Related Parties Amounts Due To Related Parties - Total 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). Analysis of Net Interest Earnings Note Analysis of Net Interest Earnings The Sum Total of All of the Assets Associated with Closed Block of Business. Assets Assigned to the Closed Block - Total Total Assets Assigned to the Closed Block Assumed Earned Premiums is the Earned Premium Associated With Assumed Written Premium Assumed Earned Premiums Assumed Earned Premiums Assumed Written Premiums Related to Premiums Written by Another Company Assumed Written Premiums Assumed Written Premiums The amount of automobile, marine, and other vehicle installment loans to individuals. Loans - Installment - Automobiles, Marine and Other Vehicles Automobiles, Marine and Other Vehicles The acquisition cost of available-for-sale debt securities issued by corporations adjusted for the amortization/accretion of premium/discount (the difference between face value and acquisition cost) Available-for-Sale Securities - Corporate Debt - Amortized Cost Corporate Debt Securities (Amortized Cost) The fair market value (quoted market price or estimated fair value) of the investment in marketable available-for-sale debt securities (debt securities that do not qualify for held-to-maturity securities or trading securities) Note: This element serves as a category heading only. No data may be tagged to this element. Note: This element serves as a category heading only. No data may be tagged to this element. Available-for-Sale Securities - Fixed Maturity - Fair Value Debt Securities (Fair Value) The acquisition cost of available-for-sale debt securities issued by foreign governments adjusted for the amortization/accretion of premium/discount (the difference between face value and acquisition cost) Available-for-Sale Securities - Debt Issued By Foreign Governments - Amortized Cost Debt Securities Issued By Foreign Governments (Amortized Cost) The aggregate acquisition cost of all available-for-sale securities that are encumbered (parties other than the reporting entity also have valid claims against such securities) adjusted for the amortization/accretion of premium/discount (the difference between face value and acquisition cost) Available-for-Sale Securities - Encumbered - Amortized Cost Encumbered (Amortized Cost) The fair market value (quoted market price or estimated fair value) of the investment in small marketable equity securities (below 20% ownership) that do not qualify for trading securities Note: This element serves as a category heading only. No data may be tagged to this element. Note: This element serves as a category heading only. No data may be tagged to this element. Available-for-Sale Securities - Equity - Fair Value Equity Securities (Fair Value) The aggregate acquisition cost of all available-for-sale securities that are backed by mortgages (loans secured by collateral) adjusted for the amortization/accretion of premium/discount (the difference between face value and acquisition cost); the issuer of such securities will use interest & principal payments received from the mortgage loans to repay the investors Available-for-Sale Securities - Mortgage Backed Securities (MBS) - Amortized Cost Mortgage Backed Securities (Amortized Cost) The acquisition cost of other non-major available-for-sale debt securities adjusted for the amortization/accretion of premium/discount (the difference between face value and acquisition cost) Available-for-Sale Securities - Fixed Maturity - Other - Amortized Cost Other Debt Securities (Amortized Cost) The fair market value (quoted market price or estimated fair value) of all investment in marketable debt securities and small equity securities (below 20% ownership) that do not qualify for held-to-maturity securities or trading securities Note: This element serves as a category heading only. No data may be tagged to this element. Available-for-Sale Securities - Fair Value Securities (Fair Value) The acquisition cost of available-for-sale debt/equity securities issued by US state and local governments adjusted for the amortization/accretion of premium/discount (the difference between face value and acquisition cost) Available-for-Sale Securities - States Within US and Political Subdivisions of States - Amortized Cost States Within US and Political Subdivisions of States (Amortized Cost) The aggregate acquisition cost of all available-for-sale securities that are not encumbered (other parities do not have valid claims against such securities) adjusted for the amortization/accretion of premium/discount (the difference between face value and acquisition cost) Available-for-Sale Securities - Unencumbered - Amortized Cost Unencumbered (Amortized Cost) The acquisition cost of available-for-sale debt/equity securities issued by US Treasury and other federal governmental entities adjusted for the amortization/accretion of premium/discount (the difference between face value and acquisition cost) Available-for-Sale Securities - US Treasury and Other US Government Corporations and Agencies - Amortized Cost US Treasury and Other US Government Corporations and Agencies (Amortized Cost) 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. Average Balance Sheets Note Average Balance Sheets Average balance to be maintained to satisfy Federal Home Loan Bank requirements Average Reserve Required by Federal Home Loan Bank Average Reserve Required by Federal Home Loan Bank Average balance to be maintained to satisfy Federal Reserve requirements Average Reserve Required by Federal Reserve Average Reserve Required by Federal Reserve 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. Bank Acceptances Executed and Outstanding Bank Acceptances Executed and Outstanding The amount of bank acceptances outstanding. Bank Acceptances Outstanding Bank Acceptances Outstanding The value of insurance policy premiums prepaid by a bank to insure against its officers/executives' lives where the bank is the beneficiary Bank Owned Life Insurance Bank Owned Life Insurance Amortization or accretion of bond premiums and discounts reported in the income statement that are needed to adjust net income to a cash basis Amortization - Bond Premium and Discounts Amortization of Bond Premium and Discounts The liability to record the obligation to repay borrowing under guaranteed investment contracts Borrowings Under Guaranteed Investment Agreements Borrowings Under Guaranteed Investment Agreements The change, in broker-dealer related receivables (payables) recorded on the balance sheet, is needed to adjust net income in order to arrive at net cash flows provided by (used in) operations. Broker - Dealer Related Receivables/(Payables), Net Broker - Dealer Related Receivables/(Payables), Net Receivables from broker-dealers for securities sold Broker - Dealer Related Receivables Broker - Dealer Related Receivables Depreciation, depletion and amortization expense for each reportable segment. Business Segments - Reportable Segment Information - Depreciation, Depletion and Amortization Equity in net income of investees accounted for under the equity method for each reportable segment. Business Segments - Reportable Segment Information - Equity Income Revenues from external customers for each reportable segment. Business Segments - Reportable Segment Information - External Customers Extraordinary items for each reportable segment. Business Segments - Reportable Segment Information - Extraordinary Items Income tax or benefit for each reportable segment. Business Segments - Reportable Segment Information - Income Tax Interest expense for each reportable segment. Business Segments - Reportable Segment Information - Interest Expense Interest revenue for each reportable segment. Business Segments - Reportable Segment Information - Interest Revenue Significant noncash items other than depreciation, depletion and amortization expense for each reportable segment. Business Segments - Reportable Segment Information - Noncash Items Revenues from transactions with other operating segments of the same enterprise for each reportable segment. Business Segments - Reportable Segment Information - Other Operating Segments The gross proceeds from calls and maturities of mortgage loans. Calls and Maturities on Fixed Maturity Securities and Mortgage Loans Calls and Maturities on Fixed Maturity Securities and Mortgage Loans Amount of amortization of the capitalized amount from the purchasing or originating the right to service mortgage loans for each reporting period. Capitalized Mortgage Servicing Rights - Amortization of Right to Service Mortgage Loans Amortization of Right to Mortgage Servicing Rights Amount capitalized during the period in connection with purchasing or originating the right to service mortgage loans for each reporting period. Capitalized Mortgage Servicing Rights - Capitalized Right to Service Mortgage Loans Capitalized Right to Mortgage Servicing Rights 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). Capitalized Mortgage Servicing Rights Note Capitalized Mortgage Servicing Rights The fair value of capitalized mortgage servicing rights. Capitalized Mortgage Servicing Rights - Fair Value of Mortgage Servicing Rights Fair Value of Mortgage Servicing Rights The methods and assumptions used to estimate the fair value of capitalized mortgage servicing rights. Capitalized Mortgage Servicing Rights - Methods and Assumptions Used to Estimate Fair Value Methods and Assumptions Used to Estimate Fair Value 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. Capitalized Mortgage Servicing Rights - Reasons Why Impracticable to Estimate Fair Values Reasons Why Impracticable to Estimate Fair Values Describe the risk characteristics of the underlying loans used to stratify capitalized mortgage servicing rights for purposes of measuring impairment. Capitalized Mortgage Servicing Rights - Risk Characteristics of Stratifying Loans Risk Characteristics of Stratifying Loans Amount sold during the period in connection with the sale of mortgage servicing loans. Capitalized Mortgage Servicing Rights - Sales of Mortgage Servicing Rights Sales of Mortgage Servicing Rights 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. Capitalized Mortgage Servicing Rights - Valuation Allowance Movement Valuation Allowance Movement Capital requirement of consolidated broker-dealer Capital Requirement of Consolidated Broker - Dealer Capital Requirement of Consolidated Broker - Dealer The aggregate amount of interest expenses incurred on capital securities issued by the reporting entity. Interest Expense - Capital Securities Capital Securities 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 - Cash and Due from Banks Cash and Due from Banks The total amount of cash paid for the loss (the actual damage) and loss adjustment expenses (the expense incurred related to claims other than the actual loss, e.g. legal fees) by insurance companies to settle claims; it'll reduce the reserve amount Cash Paid for Losses and Loss Adjustment Expense Cash Paid for Losses and Loss Adjustment Expense The amount of cash paid for expenses incurred during underwriting activities (the process to review insurance applications, evaluate risks, accept/reject applications and determine the premiums to be charged) for insurance companies Cash Paid for Underwriting Expenses Cash Paid for Underwriting Expenses Cash payments from the purchase of other assets. Cash Payments from Purchase of Other Assets Cash Payments from Purchase of Other Assets Cash payments resulting from the purchases of securities and other assets acquired specifically for resale. Cash Payments from Purchases of Securities Cash Payments from Purchases of Securities Net cash receipts and cash payments for deposits placed with other financial institutions. Cash Receipts and Payments - Deposits with Other Institutions Deposits with Other Institutions Net cash receipts and cash payments for loans made to customers. Cash Receipts and Payments - Loans Made to Customers Loans Made to Customers Net cash receipts and cash payments for principal collections of loans. Cash Receipts and Payments - Principal Collections of Loans Principal Collections of Loans Net cash receipts and cash payments for repayments of deposits Cash Receipts and Payments - Repayments of Deposits Repayments of Deposits Net cash receipts and cash payments for time deposits accepted. Cash Receipts and Payments - Time Deposits Accepted Time Deposits Accepted Net cash receipts and cash payments for withdrawals of deposits. Cash Receipts and Payments - Withdrawals of Deposits Withdrawals of Deposits Cash receipts from the sale of other assets. Cash Receipts from Sales of Other Assets Cash Receipts from Sale of Other Assets Cash receipts resulting from the sales of securities and other assets acquired specifically for resale. Cash Receipts from Sales of Securities Cash Receipts from Sales of Securities Purchases related to acquisition Cash Used for Acquisitions Purchases related to acquisition Ceded Earned Premiums is the Earned Premium Associated With Ceded Written Premium Ceded Earned Premiums Ceded Earned Premiums Ceded Written Premiums Relates to the Premiums Ceded to Another Company Ceded Written Premiums Ceded Written Premiums The net change in the beginning and end of period of Accrued Interest Income balances. Increase/(Decrease) in Accrued Interest Income Receivable Net Change in Accrued Interest Income Receivable The net change in capitalized mortgage servicing rights (rights to service mortgage loans, e.g. rights of billing, collecting payment for a fee) possessed by the reporting entity Note: This element serves as a category heading only. No data may be tagged to this element. Increase/(Decrease) in Mortgage Servicing Rights (MSR) Increase/(Decrease) in Mortgage Servicing Rights (MSR) Change in Mortgage Servicing Rights Increase/(Decrease) in Mortgage Servicing Rights (MSR), Net Increase/(Decrease) in Mortgage Servicing Rights (MSR), Net The net change in receivables to be collected from affiliates; i.e. the entities that are controlling, under the control of, or within the same control group as the reporting entity by means of direct or indirect ownership Increase/(Decrease) in Amounts Due From Affiliates Due from Affiliates The net change in aggregate amount for receivables to be collected from related parties other than affiliates or officers/stockholders (e.g. owner's immediate families or employee pension trusts) Increase/(Decrease) in Amounts Due From Other Related Parties Due from Other Related Parties The net change in total obligations owed to affiliates; i.e. the entities that are controlling, under the control of, or within the same control group as the reporting entity by means of direct or indirect ownership Increase/(Decrease) in Amounts Due To Affiliates Due to Affiliates The net change in total obligations owed to reporting entity's executives and owners during an accounting period Increase/(Decrease) in Amounts Due To Officers/Stockholders Due to Officers/Stockholders The net change in total obligations owed to related parties other than affiliates or officers/stockholders (e.g. owner's immediate families or employee pension trusts) Increase/(Decrease) in Amounts Due To Other Related Parties Due to Other Related Parties The net change in total obligations owed to all related parties where one party can exercise control or significant influence over another party; including affiliates, owners/officers and their immediate families, pension trusts, etc Increase/(Decrease) in Amounts Due To Related Parties - Total Increase/(Decrease) in Amounts Due To Related Parties Due to Related Parties Increase/(Decrease) in Amounts Due To Related Parties - Total The net change in the notes (written promise to pay) payable to related parties where one party can exercise control or significant influence over another party (including affiliates, owners/officers and their immediate families, pension trusts, etc.) Increase/(Decrease) in Notes Payable - Related Parties Notes Payable - Related Parties The net change in the beginning and end of period of Loans Held-for-Sale balances. Note: This element serves as a category heading only. No data may be tagged to this element. Increase/(Decrease) in Loans Held-for-Sale Change in Loans Held-for-Sale The net change in the notes (written promise to pay) payable to related parties where one party can exercise control or significant influence over another party (including affiliates, owners/officers and their immediate families, pension trusts, etc.) Increase/(Decrease) in Notes Receivable - Related Parties Notes Receivable The net change in the aggregate amount of receivables to be collected from all related parties where one party can exercise control or significant influence over another party; including affiliates, owners/officers and their immediate families, pension trusts, etc Increase/(Decrease) in Amounts Due From Related Parties - Total Increase/(Decrease) in Amounts Due From Related Parties Due from Related Parties Increase/(Decrease) in Amounts Due From Related Parties - Total Description of any major changes in the tax-exempt portfolio. Changes in Tax Exempt Portfolio Note Tax Exempt Portfolio The gross amount of actual credit charge-offs. Charge - Offs, Gross Charge - Offs, Gross The total value of net charge-offs (gross charge-offs less gross recoveries) Charge - Offs, Net Charge - Offs, Net Disclosures Surrounding a Company's Closed Block of Business Closed Block Closed Block The change, in the cash collateral for borrowed securities recorded on the balance sheet, is needed to adjust net income in order to arrive at net cash flows provided by (used in) operations. Increase/(Decrease) in Cash Collateral for Borrowed Securities Cash Collateral for Borrowed Securities The cash collateral held by the company for borrowed securities Cash Collateral for Borrowed Securities Cash Collateral for Borrowed Securities The change, in the cash collateral for loaned securities recorded on the balance sheet, is needed to adjust net income in order to arrive at net cash flows provided by (used in) operations. Cash Collateral for Loaned Securities Cash Collateral for Loaned Securities The collateral received by the company on loaned securities Collateral on Loaned Securities and Derivatives Collateral on Loaned Securities and Derivatives The change, in the cash collateral on securities lending and derivatives recorded on the balance sheet, is needed to adjust net income in order to arrive at net cash flows provided by (used in) operations. Collateral - Securities Lending and Derivatives, Net Collateral - Securities Lending and Derivatives, Net The total amount of commercial loans (money lent to commercial entities rather than consumers) used for project construction purposes; such loans are usually secured by lien on property and will become due upon the completion of the project Loans - Commercial - Construction Construction The total amount of commercial (money lent to commercial entities rather than consumers) and industrial loans. Loans - Commercial and Industrial Commercial and Industrial The total amount of 1) real estate commercial loans, including loans payable in periodic installments and secured by developed income property and/or personal residences 2) commercial loans (money lent to commercial entities rather than consumers) secured by real estate mortgage; they are usually long-term loans 3) commercial loans used for project construction purposes; such loans are usually secured by lien on property and will become due upon the completion of the project 4) 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 5) commercial loans made to other financial institutions 6) credit collateralized by residential mortgage loans to top tier mortgage companies. 7) commercial loans made in form of direct financing lease where the reporting entity (lessor) only recognizes interest revenue from the lease 8) commercial loans made to governmental entities Note: This element serves as a category heading only. No data may be tagged to this element. Loans - Commercial Commercial The total amount of 1) real estate commercial loans, including loans payable in periodic installments and secured by developed income property and/or personal residences 2) commercial loans (money lent to commercial entities rather than consumers) secured by real estate mortgage; they are usually long-term loans 3) commercial loans used for project construction purposes; such loans are usually secured by lien on property and will become due upon the completion of the project 4) 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 5) commercial loans made to other financial institutions 6) credit collateralized by residential mortgage loans to top tier mortgage companies. 7) commercial loans made in form of direct financing lease where the reporting entity (lessor) only recognizes interest revenue from the lease 8) commercial loans made to governmental entities Loans - Commercial Commercial Loans Loans - Commercial - Total The total amount of commercial loans (money lent to commercial entities rather than consumers) made to other financial institutions Loans - Commercial - Financial Institutions Financial Institutions The total amount of commercial loans (money lent to commercial entities rather than consumers) made to governmental entities Loans - Commercial - Governments Governments The total amount of commercial loans (money lent to commercial entities rather than consumers) made in form of direct financing lease where the reporting entity (lessor) only recognizes interest revenue from the lease Loans - Commercial - Lease Financing Lease Financing The total amount of commercial loans (money lent to commercial entities rather than consumers) secured by real estate mortgage; they are usually long-term loans Loans - Commercial - Mortgage Mortgage Summary of an entity's commitments to extend credit by type. Commitments and Contingencies - Commitments to Extend Credit Commitments to Extend Credit Additional paid in capital on common stock issued as part of the demutualization Common Stock Issued in Demutualization - Additional Paid In Capital Common Stock Issued - Demutualization - Additional Paid in Capital This is the common stock issued as part of the demutualization Common Stock Issued - Demutualization Common Stock Issued - Demutualization The total share number for common stocks issued during demutualization; i.e. an insurance company changes form from Mutual (the insured own the company) to Stock (stockholders own the company) Common Stock Issued - Demutualization - Shares Demutualization The legal value (par value, stated value or issuance value in case of non-par non-stated-value stock) for common stocks issued during demutualization; i.e. an insurance company changes form from Mutual (the insured own the company) to Stock (stockholders own the company) Common Stock Issued - Demutualization - Value Common Stock Issued - Demutualization - Value The total share number for common stocks issued through private placement (issue stock to investors directly rather than through public offering) during an accounting period Common Stock Issued - Private Placement - Shares Private Placement This is the common stock issued to the public after demutualization Common Stock Issued - Private Placement Common Stock Issued - Private Placement The legal value (par value, stated value or issuance value in case of non-par non-stated-value stock) for common stocks issued through private placement (issue stock to investors directly rather than through public offering) during an accounting period Common Stock Issued - Private Placement - Value Common Stock Issued - Private Placement - Value Also add Regulation S-X 5.02.28 and FAS 150 paragraph 9, 20-23 Company Obligated Mandatorily Redeemable Preferred Capital Securities of Subsidiary Trusts Company Obligated Mandatorily Redeemable Preferred Capital Securities of Subsidiary Trusts The disclosure about the components of nonperforming assets, usually include nonaccrual loans (e.g. loans past due for 90 days or more), restructured loans, foreclosed real estate, etc. Components of Nonperforming Assets Components of Nonperforming Assets Description of the parent company's condensed financial information (balance sheet, income statement, cash flow, dividends, investments, contingencies and long-term debt) Condensed Financial Information of Registrant Note Condensed Financial Information of Registrant 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. Condensed Financial Information of Registrant - Other Liabilities Other Liabilities 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. Condensed Financial Information of Registrant - Parent Company's Investments and Dividends Parent Company's Investments and Dividends The total amount of consumer loans (money lent to individual customers) used for construction purposes; such loans are usually secured by lien on property and will become due upon the completion of the construction Loans - Consumer - Construction Construction The total amount of consumer loans (money lent to individual customers) secured by real estate mortgage; they are usually long-term loans Loans - Consumer - Mortgage Mortgage The total amount of consumer loans (money lent to individual customers) secured by real estate mortgage, used for construction purposes; such loans are usually secured by lien on property and will become due upon the completion of the construction Loans - Consumer - Real Estate Consumer Real Estate 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. Conversion from a Mutual to Capital Stock Company Note Conversion from a Mutual to Capital Stock Company The actual amount paid to purchase investments. Cost of Investments Acquired Cost of Investments Acquired The amount of credit card installment loans to individuals. Loans - Installment - Credit Card Credit Card 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. Customers' Acceptance Liability Customers' Acceptance Liability The aggregate amount for the debt and unpaid capital lease obligations (where the reporting-entity-lessee and has ownership to the leased asset) at the end of an accounting period. Note: This element serves as a category heading only. No data may be tagged to this element. Debt and Capital Lease Obligations Debt and Capital Lease Obligations Agreement by which an owner of property (e.g. cash), called the lender, allows another party , the borrower, to use the property, --plus-- Obligation related to a capital lease. Debt and Capital Lease Obligations - Total Debt and Capital Lease Obligations Debt and Capital Lease Obligations Debt and Capital Lease Obligations - Total The Costs of Acquiring an Insurance Policy are Deferred. These Costs are Amortized Into Income on a Basis Consistent With How the Policy's Premiums are Earned. Deferred Acquisition Costs, Beginning of the Year, Relate to the Amount of Deferred Acquisition Costs Recorded on the Balance Sheet. Deferred Acquisition Costs (DAC) - Beginning Balance Deferred Acquisition Costs (DAC) - Beginning Balance Deferred Acquisition Costs (DAC) Deferred Acquisition Cost - Beginning of the Year Deferred Acquisition Costs (DAC) - Ending Balance Policy Acquisition Costs That Are Deferred and Matched With the Corresponding Premium Income When Earned Deferred Acquisition Costs (DAC) - Disclosures Deferred Acquisition Costs 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. Deferred Credits Deferred Credits The change, in the deferred policy acquisition costs recorded on the balance sheet, is needed to adjust net income in order to arrive at net cash flows provided by (used in) operations. Increase/(Decrease) in Deferred Policy Acquisition Costs Deferred Policy Acquisition Costs Acquisition costs of acquiring an insurance policy are deferred and amortized over the life of the policy. Deferred Policy Acquisition Costs Deferred Policy Acquisition Costs The cumulative amount of future tax effects arising from the recognition of unearned premium. Deferred Tax Assets - Unearned Premium Reserve The aggregate amount of demand deposits that have been reclassified as loan balances. Deposit Disclosure - Demand Deposits Reclassified as Loans Demand Deposits Reclassified as Loans The amount of deposits that are received on terms other than those available in the normal course of business. Deposit Disclosure - Deposits Received on Non-normal Terms Deposits Received on Non-normal Terms The amount of deposits received from related parties. Deposit Disclosure - Deposits from Related Parties Deposits from Related Parties Description and amounts of different categories of deposits. Deposit Disclosure Note Deposit Disclosure The amount of securities, mortgage loans or other financial instruments pledged as collateral for certain deposits. Deposit Disclosure - Financial Instruments Pledged as Collateral Financial Instruments Pledged as Collateral 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. Deposit Disclosure - Subsequent Five Years Maturities of Time Deposits Subsequent Five Years Maturities of Time Deposits The details for fund provided by deposits listed by type, may include demand deposits, savings, NOW account, etc. Note: This element serves as a category heading only. No data may be tagged to this element. Deposits by Type - Total Deposits by Type Total Deposits Deposits by Type - Total Time deposit equal to or greater than $100,000 per account. Time Deposits of $100,000 or more Time Deposits Over $100,000 Time deposit less than $100,000 per account. Time Deposits of less than $100,000 Time Deposits Less than $100,000 The aggregate fund amount in all demand deposit accounts (i.e. checking accounts, where the customers may withdraw without notice by presenting checks; such deposit accounts usually do not pay interests) at the financial statement date Note: This element serves as a category heading only. No data may be tagged to this element. Demand Deposit Accounts Demand Accounts Demand deposit accounts that represent borrowings rather than outstanding drafts. Demand Deposit Accounts - Total Demand Deposit Accounts Demand Deposit Accounts Demand Deposit Accounts - Total Include interest-bearing accounts for escrow deposits and undisbursed payments on loans serviced for others. Demand Deposit Accounts - Interest Bearing Demand Deposit Accounts - Interest Bearing Include noninterest-bearing accounts for official bank checks outstanding, escrow deposits and undisbursed payments on loans serviced for others. Demand Deposit Accounts - Noninterest Bearing Demand Deposit Accounts - Noninterest Bearing The total of all deposits in domestic and foreign offices of the reporting bank. Deposits - Total Deposits Total Deposits Deposits - Total The aggregate amount for domestic deposits and foreign deposits at the financial statement date Note: This element serves as a category heading only. No data may be tagged to this element. Deposits by Foreign/Domestic - Total Deposits by Foreign/Domestic Deposits - Total - By Foreign/Domestic Deposits by Foreign/Domestic - Total The aggregate fund amount in all interest-paying deposit accounts, e.g. fund in money market deposit accounts Note: This element serves as a category heading only. No data may be tagged to this element. Deposits - Interest Bearing Interest Bearing Deposits The total of all domestic interest-bearing deposits. Deposits - Domestic - Interest Bearing Domestic Interest Bearing Deposits The total of all interest-bearing deposits - domestic and foreign. Deposits - Interest Bearing - Total Deposits - Interest Bearing Interest Bearing Deposits Deposits - Interest Bearing - Total The total of all foreign interest-bearing deposits. Deposits - Foreign - Interest Bearing Foreign Interest Bearing Deposits The aggregate amount for interest-bearing deposits and noninterest-bearing deposits at the financial statement date Note: This element serves as a category heading only. No data may be tagged to this element. Deposits by Interest Bearing and Noninterest Bearing - Total Deposits by Interest Bearing and Noninterest Bearing Deposits - Total - By Interest Bearing and Noninterest Bearing Deposits by Interest Bearing and Noninterest Bearing - Total The total of all money market deposits. Deposits - Money Market Deposits Money Market Deposits The aggregate fund amount in all noninterest-paying deposit accounts, e.g. fund in consumer/commercial checking accounts Note: This element serves as a category heading only. No data may be tagged to this element. Deposits - Noninterest Bearing NonInterest Bearing Deposits The total of all domestic noninterest-bearing deposits. Deposits - Domestic - Noninterest Bearing Domestic NonInterest Bearing Deposits The total of all noninterest-bearing deposits.