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Disclosures about the Credit Quality of Financing Receivables and the Allowance for Credit Losses

The new Accounting Standards Update defines two levels of disaggregation - portfolio segment and class of loan. In addition, a third level of disaggregation is by measurement attribute.

A portfolio segment is the level at which a creditor develops and documents a systematic methodology for determining its allowance, such as by type of loan industry or risk rate (for example, auto, real estate, commercial or unsecured loans)
Classes are generally a disaggregation of a portfolio segment. Principal determination of classes should be based on initial measurement attribute and secondarily by the level the entity uses when assessing and monitoring the risk and performance of the portfolio, such as by borrower, type of loan or type of collateral (for example, if a segment has been defined as auto loans, then a class could include new, used or indirect auto loans).
A measurement attribute is a level at which a creditor develops a credit risk profile, such as by creditworthiness category or internally assigned grade (for example, grades of pass, special mention or substandard).

Accounting Standards Codification - Section 310-10
Disclosure	Presentation Level
Allowance for Credit Losses Description of accounting policies and methodology including descriptions of factors that influenced management's judgment including both historical losses and existing economic conditions Discussion of risk characteristics relevant to each portfolio segment Identify any changes to accounting policies or methodology from prior year and rationale for the change Description of management's charge-off policy Activity in the allowance account, including balances at the beginning and end of each period, additions, write-downs, and recoveries Quantitative effect of any policy or methodology changes that affect current year provision Amount of any significant purchases of financing receivables Amount of any significant sales or reclassifications of financing receivables Balance of allowance account at end of each period presented disaggregated on the basis of the entity's impairment method and separately disclose the amounts collectively evaluated for impairment, amounts individually evaluated for impairment and amounts related to loans acquired with deteriorated credit quality Recorded investment in financing receivables at end of each period related to balances in the allowance, disaggregated on the basis of the entity's impairment method and separately disclose the amounts collectively evaluated for impairment, amounts individually evaluated for impairment and amounts related to loans acquired with deteriorated credit quality	Segment Segment Segment Segment Segment Segment Segment Segment Segment Segment
Credit Quality Information Policy for determining past due delinquency status Description of credit quality indicators and recorded investment by each indicator If an entity discloses internal risk ratings, provide qualitative information on how internal risk ratings relate to likelihood of loss Date or range of dates in which the information was updated for each credit quality indicator Analysis of the age of the recorded investment in financing receivables that are past due Recorded investment in loans past due 90 days or more for which interest is still accruing	Class Class Class Class Class Class
Impaired Financing Receivables Management's policy for individually assessing loans for impairment Management's policy for recognizing interest income on impaired loans including how cash receipts are recorded Recorded investment in impaired loans with a related allowance and amount of that allowance Recorded investment in impaired loans with no related allowance Total unpaid principal balance of the impaired loans Factors considered in determining loan impairment Average recorded investment in the impaired loans and the related amount of interest income recognized during time within that period that the loans were impaired Amount of interest income recognized using a cash-basis method during the time within that period that the loans were impaired, if practicable	Class Class Class Class Class Class Class Class
Nonaccrual Status Policy for placing loans on nonaccrual status, recording payments and policy for resuming accrual of interest Recorded investment in loans on nonaccrual status	Class Class
Modifications and Subsequent Defaults Information about how the financing receivables were modified Information about the financial effects of modifications made Information about how modifications are factored into the allowance estimate Types and amounts of financing receivables modified as troubled debt restructurings within the previous 12 months for which there was a default during the period Information about how subsequent defaults are factored into the allowance estimate	Class Class Segment Class Segment

Accounting Standards Codification - Section 310-10

Disclosure

Presentation Level

Allowance for Credit Losses

Description of accounting policies and methodology including descriptions of factors that influenced management's judgment including both historical losses and existing economic conditions
Discussion of risk characteristics relevant to each portfolio segment
Identify any changes to accounting policies or methodology from prior year and rationale for the change
Description of management's charge-off policy
Activity in the allowance account, including balances at the beginning and end of each period, additions, write-downs, and recoveries
Quantitative effect of any policy or methodology changes that affect current year provision
Amount of any significant purchases of financing receivables
Amount of any significant sales or reclassifications of financing receivables
Balance of allowance account at end of each period presented disaggregated on the basis of the entity's impairment method and separately disclose the amounts collectively evaluated for impairment, amounts individually evaluated for impairment and amounts related to loans acquired with deteriorated credit quality
Recorded investment in financing receivables at end of each period related to balances in the allowance, disaggregated on the basis of the entity's impairment method and separately disclose the amounts collectively evaluated for impairment, amounts individually evaluated for impairment and amounts related to loans acquired with deteriorated credit quality

Segment
Segment
Segment
Segment
Segment
Segment
Segment
Segment
Segment
Segment

Credit Quality Information

Policy for determining past due delinquency status
Description of credit quality indicators and recorded investment by each indicator
If an entity discloses internal risk ratings, provide qualitative information on how internal risk ratings relate to likelihood of loss
Date or range of dates in which the information was updated for each credit quality indicator
Analysis of the age of the recorded investment in financing receivables that are past due
Recorded investment in loans past due 90 days or more for which interest is still accruing

Class
Class
Class
Class
Class
Class

Impaired Financing Receivables

Management's policy for individually assessing loans for impairment
Management's policy for recognizing interest income on impaired loans including how cash receipts are recorded
Recorded investment in impaired loans with a related allowance and amount of that allowance
Recorded investment in impaired loans with no related allowance
Total unpaid principal balance of the impaired loans
Factors considered in determining loan impairment
Average recorded investment in the impaired loans and the related amount of interest income recognized during time within that period that the loans were impaired
Amount of interest income recognized using a cash-basis method during the time within that period that the loans were impaired, if practicable

Class
Class
Class
Class
Class
Class
Class
Class

Nonaccrual Status

Policy for placing loans on nonaccrual status, recording payments and policy for resuming accrual of interest
Recorded investment in loans on nonaccrual status

Class
Class

Modifications and Subsequent Defaults

Information about how the financing receivables were modified
Information about the financial effects of modifications made
Information about how modifications are factored into the allowance estimate
Types and amounts of financing receivables modified as troubled debt restructurings within the previous 12 months for which there was a default during the period
Information about how subsequent defaults are factored into the allowance estimate

Class
Class
Segment
Class
Segment

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