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FFIEC 031, 032, 033, and 034 CONTENTS Instructions for ...
www.ffiec.govFFIEC 031, 032, 033, and 034 CONTENTS FFIEC 031, 032, 033, and 034 iii CONTENTS (3-99) GLOSSARY Accounting Changes A-1 Acquisition, Development, or Construction (ADC) Arrangements A-3 Allowance for Loan and Lease Losses A-3 Bankers Acceptances A-4 Banks, U.S. and Foreign A-7 Borrowings and Deposits in Foreign Offices A-9 Brokered Deposits A-9