This item represents the difference between the aggregate fair value and the aggregate unpaid principal balance of loans and long-term receivables (other than securities categorized as trading, available-for-sale or held-to-maturity) that have contractual principal amounts and for which the fair value option has been elected.

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 825

-SubTopic 10

-Section 50

-Paragraph 28

-Subparagraph (d)(1)

-URI http://asc.fasb.org/extlink&oid=6957238&loc=d3e14064-108612



Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 159

-Paragraph 18

-Subparagraph d(1)

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

This item represents the difference between the aggregate fair value and the aggregate unpaid principal balance of long-term debt instruments that have contractual principal amounts and for which the fair value option has been elected.

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 825

-SubTopic 10

-Section 50

-Paragraph 28

-Subparagraph (d)(2)

-URI http://asc.fasb.org/extlink&oid=6957238&loc=d3e14064-108612



Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 159

-Paragraph 18

-Subparagraph d(2)

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

This item represents the aggregate fair value of loans held as assets that are 90 days or more past due for which the fair value option has been elected.

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 825

-SubTopic 10

-Section 50

-Paragraph 28

-Subparagraph (e)(1)

-URI http://asc.fasb.org/extlink&oid=6957238&loc=d3e14064-108612



Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 159

-Paragraph 18

-Subparagraph e(1)

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

For loans held as assets for which the fair value option has been elected, this item represents the difference between the aggregate fair value and the aggregate unpaid principal balance of those loans that are 90 days or more past due.

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 825

-SubTopic 10

-Section 50

-Paragraph 28

-Subparagraph (e)(3)

-URI http://asc.fasb.org/extlink&oid=6957238&loc=d3e14064-108612

This item represents the aggregate fair value of loans held as assets that are in nonaccrual status for which the fair value option has been elected, if the entity's policy is to recognize interest income separately from other changes in fair value.

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 825

-SubTopic 10

-Section 50

-Paragraph 28

-Subparagraph (e)(2)

-URI http://asc.fasb.org/extlink&oid=6957238&loc=d3e14064-108612



Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 159

-Paragraph 18

-Subparagraph e(2)

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

For loans held as assets for which the fair value option has been elected, this item represents the difference between the aggregate fair value and the aggregate unpaid principal balance of those loans that are in nonaccrual status.

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 825

-SubTopic 10

-Section 50

-Paragraph 28

-Subparagraph (e)(3)

-URI http://asc.fasb.org/extlink&oid=6957238&loc=d3e14064-108612

This element represents the portion of the balance sheet assertion valued at fair value by the entity whether such amount is presented as a separate caption or as a parenthetical disclosure. Additionally, this element may be used in connection with the fair value disclosures required in the footnote disclosures to the financial statements. The element may be used in both the balance sheet and disclosure in the same submission. This item represents loans held-for-sale as presented on the statement of financial position which may include mortgage loans held-for-sale, finance receivables held-for-sale, or any other loans classified as held-for-sale which are due the Company as of the balance sheet date.

No definition available.

This element represents the portion of the balance sheet assertion valued at fair value by the entity whether such amount is presented as a separate caption or as a parenthetical disclosure. Additionally, this element may be used in connection with the fair value disclosures required in the footnote disclosures to the financial statements. The element may be used in both the balance sheet and disclosure in the same submission. This item represents loan receivable as presented on the statement of financial position which may include mortgage loans held for investment, finance receivables held for investment, policy loans on insurance contracts, or any other loans which are due the Company as of the balance sheet date.

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 310

-SubTopic 10

-Glossary Loan

-URI http://asc.fasb.org/extlink&oid=6517073



Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 114

-Paragraph 4

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

The fair value amount of long-term debt whether such amount is presented as a separate caption or as a parenthetical disclosure. Additionally, this element may be used in connection with the fair value disclosures required in the footnote disclosures to the financial statements. The element may be used in both the balance sheet and disclosure in the same submission.

No definition available.

This element represents the portion of the balance sheet assertion valued at fair value by the entity whether such amount is presented as a separate caption or as a parenthetical disclosure. Additionally, this element may be used in connection with the fair value disclosures required in the footnote disclosures to the financial statements. The element may be used in both the balance sheet and disclosure in the same submission. This item represents mortgage loans held-for-sale as presented on the statement of financial position which are due the Company as of the balance sheet date.

No definition available.

This element represents the portion of the balance sheet assertion valued at fair value by the entity whether such amount is presented as a separate caption or as a parenthetical disclosure. Additionally, this element may be used in connection with the fair value disclosures required in the footnote disclosures to the financial statements. The element may be used in both the balance sheet and disclosure in the same submission. This element represents the fair value of assets categorized as other which are not in and of themselves material enough to require separate disclosure.

No definition available.

This item represents the difference between the aggregate fair value and the aggregate unpaid principal balance of nonmarketable equity securities, classified as other assets, for which the fair value option has been elected.

No definition available.

For loans held as assets for which the fair value option has been elected, this item represents the aggregate unpaid principal balance of those loans that are 90 days or more past due.

No definition available.

For loans held as assets for which the fair value option has been elected, this item represents the aggregate unpaid principal balance of those loans that are in nonaccrual status.

No definition available.

For loan receivables for which the fair value option has been elected, this item represents the aggregate unpaid principal balance.

No definition available.

For long-term debt for which the fair value option has been elected, this item represents the aggregate unpaid principal balance of those loans that are in nonaccrual status.

No definition available.

For mortgages held for sale for which the fair value option has been elected, this item represents the aggregate unpaid principal balance.

No definition available.

For nonmarketable securities, classified as other assets, for which the fair value option has been elected, this item represents the aggregate unpaid principal balance.

No definition available.