| Disclosure regarding factors used to determine that the impairment of securities not categorized as either held-to-maturity securities or trading securities (hence equal to available for sale securities) where amortized cost basis exceeds fair value is not an other than temporary impairment (OTTI). This item contains disclosure of other evidence considered in reaching a conclusion that the available-for-sale investments are not other-than-temporarily impaired, including, for example, performance indicators of the underlying assets in the security (including default rates, delinquency rates and percentage of nonperforming assets), loan to collateral value ratios, third-party guarantees, current levels of subordination, vintage, geographic concentration, industry analyst reports, sector credit ratings, volatility of the security's fair value, and any other relevant information. |