The amount of any significant sales of financing receivables or reclassifications of financing receivables to held for sale during each reporting period.The amount of any significant purchases of financing receivables during each reporting period.The quantitative effect of changes identified in item (a)(3) on item (c)(2).Recoveries of amounts previously charged off.Direct write-downs charged against the allowance.The balance in the allowance at the beginning and end of each period.
The activity in the allowance for credit losses for each period, including all of the following:.A description of the policy for charging off uncollectible financing receivables.Identification of any changes to the entity’s accounting policies or methodology from the prior period and the entity’s rationale for the change.A discussion of risk characteristics relevant to each portfolio segment.A description of the factors that influenced management’s judgment, including both of the following:.A description of the entity’s accounting policies and methodology used to estimate the allowance for credit losses, including all of the following:.Transfers and servicing of financial assets Revenue from contracts with customers (ASC 606) Loans and investments (post ASU 2016-13 and ASC 326) Investments in debt and equity securities (pre ASU 2016-13) Insurance contracts for insurance entities (pre ASU 2018-12) Insurance contracts for insurance entities (post ASU 2018-12) IFRS and US GAAP: Similarities and differences Business combinations and noncontrolling interestsĮquity method investments and joint ventures
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