| This item represents a description of financial instruments (as defined), comprised of financial assets and liabilities (as defined) which are not recognized as assets and liabilities in the financial statements (off-balance sheet) because they fail to meet some other criterion for recognition and for which related fair value disclosure is being provided. Such descriptive information may include the nature of the transaction, the conditions or circumstances under which the entity's contractual rights or obligation may be realized, the term of the contractual rights, commitment, or obligation, and other such information to allow a user of the information to fully understand the entity's off-balance sheet asset (benefit) or liability (risk). |