Loans and leases receivable automobile.

Gross amount under revolving lines of credit outstanding extended to a homeowner and collateralized by the equity in the home. Such lines of credit are generally subordinated to the homeowner's mortgage loan or loans. Loan proceeds are generally unrestricted as to use by the borrower.

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-LegacyDoc This is a non-GAAP reference that was included in the 2009 taxonomy. It will be removed from future versions of this taxonomy.

The gross carrying amount of mortgage loans to individuals. This item excludes subordinated loans such as home equity lines of credit.

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-Publisher OTS
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The gross amount of other loans and leases to individuals not otherwise specified in the existing taxonomy.

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Reflects the gross carrying amount of unpaid loans issued to nonfinancial and nonagricultural businesses for uses other than for real property.

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-Publisher SEC
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Reflects the sum of the gross carrying amounts of unpaid loans issued to businesses to acquire, develop, construct, improve, or refinance land or a building. Includes [but is not limited to] commercial mortgage loans, which are secured by a [legal] security interest in real property [commercial building or business real property] which thereby serves as collateral securing repayment of the loan; and construction financing, which is an obligation generally in the form of a [promissory] note, used for the funding of construction projects.

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-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
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