| http://www.w3.org/ns/prov#value | - (1) The scope of item 1, ``Income earned, not collected on loans,'' would be expanded to cover all ``Accrued interest receivable.'' Broadening this category to include interest earned, not collected on earning assets other than loans would be more consistent with the typical presentation of accrued interest receivable in financial statements prepared for other financial reporting purposes.
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