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OTHER ASSETS AND LIABILITIES

OTHER ASSETS AND LIABILITIES Section INTRODUCTION ..2 OTHER ASSETS ..2 Accrued Income ..2 Tax ASSETS ..2 Interest-Only Strips ..3 Equities without Readily Determinable Fair Values ..3 Bank-Owned Life Insurance Miscellaneous ASSETS ..4 Prepaid Expenses ..4 Repossessed Personal Property ..4 Suspense Cash Items Not In Process Of OTHER Accrued Interest Receivables ..5 Indemnification INTANGIBLE ASSETS ..5 Goodwill and OTHER Intangible ASSETS ..5 Accounting for Goodwill ..6 Servicing ASSETS ..6 Accounting ..6 Valuation ..7 Regulatory Capital.

liabilities to be reported in any period, a bank’s income tax calculation will contain an inherent degree of uncertainty surrounding the realizability of the tax positions included in the calculation. A net deferred tax asset is reported if a debit balance

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