| Schedule itemizing specific cash or cash equivalent items which are subject to compensating balance arrangements, along with the nature of the arrangements. Where compensating balance arrangements exist (but are not agreements which legally restrict the use of cash amounts shown on the balance sheet) disclose these arrangements and the amount involved, if determinable, for the most recent audited balance sheet required and for any subsequent unaudited balance sheet required in the notes to the financial statements. Compensating balances that are maintained under an agreement to assure future credit availability are generally disclosed in the notes to the financial statements along with the amount and terms of such agreement. For example, compensating balances are a common requirement for establishing a line of credit with a bank. Another example is a minimum balance that a bank may require the Entity to maintain on deposit with the institution as a condition for granting a loan. |