Earnings on or other increases in the value of the cash surrender value of bank owned life insurance policies.

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



-Publisher FASB



-Name Accounting Standards Codification



-Topic 942



-SubTopic 225



-Section S99



-Paragraph 1



-Subparagraph (SX 210.9-04.13)



-URI http://asc.fasb.org/extlink&oid=6879574&loc=d3e536633-122882

The net gain (loss) resulting from a sale of loans, including adjustments to record loans classified as held-for-sale at the lower-of-cost-or-market and fair value adjustments to loan held for investment purposes.

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



-Publisher FASB



-Name Accounting Standards Codification



-Topic 944



-SubTopic 225



-Section S99



-Paragraph 1



-Subparagraph (SX 210.7-04.3(a))



-URI http://asc.fasb.org/extlink&oid=6879464&loc=d3e573970-122913



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



-Publisher FASB



-Name Accounting Standards Codification



-Topic 942



-SubTopic 225



-Section S99



-Paragraph 1



-Subparagraph (SX 210.9-04.13(h))



-URI http://asc.fasb.org/extlink&oid=6879574&loc=d3e536633-122882



Reference 3: http://www.xbrl.org/2003/role/presentationRef



-Publisher FASB



-Name Accounting Standards Codification



-Topic 230



-SubTopic 10



-Section 45



-Paragraph 28



-Subparagraph (b)



-URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3602-108585

Amount before allowance of loans and leases held in portfolio, including but not limited to, commercial and consumer loans. Includes deferred interest and fees, undisbursed portion of loan balance, unamortized costs and premiums and discounts from face amounts. Excludes loans and leases covered under loss sharing agreements.

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



-Publisher FASB



-Name Accounting Standards Codification



-Topic 310



-SubTopic 10



-Section 45



-Paragraph 2



-URI http://asc.fasb.org/extlink&oid=28367877&loc=d3e4428-111522