Loan Group 4 consists of 30-year conventional, fully
amortizing mortgage loans totaling $345,498,657 as of the cut-off date, Dec.
THE OMNIBUS Budget Reconciliation Act of 1993 offers taxpayers an option for
amortizing intangible assets acquired between July 25, 1991, and August 10, 1993 (the election period).
197-2(b)(6) includes rules for
amortizing amounts paid for the value represented by existing checking accounts, savings accounts, escrow accounts and other similar items of a financial institution.
The aggregate principal balance of this pool is $15,064,946 and consists of conventional, fully
amortizing, adjustable-rate mortgage loans secured by first liens on single-family residential properties, substantially all of which have original terms to maturity of 30 years.
The aggregate principal balance of this pool is $225,127,218 and consists of conventional, fully
amortizing, adjustable-rate mortgage loans secured by first liens on single-family residential properties, substantially all of which have original terms to maturity of 30 years.
Group II consists of 2,258 conventional, fully
amortizing, fixed-rate mortgage loans secured by first liens on single-family residential properties with an aggregate principal of $356,050,994.
A financial institution can minimize its tax liabilities by successfully
amortizing the core deposit intangible asset.
Group 1 consists of 262 conventional, fully
amortizing, adjustable-rate mortgage loans secured by first liens on single-family residential properties, with an aggregate principal of $114,532,598.
A conservative approach would be for the term holder to depreciate the basis in the remainder at the same time he is
amortizing his interest.
01 each (the "Preference Shares") and
amortizing bonds due 2010 (the "
Amortizing Bonds"), with an aggregate issue price of US$300 million.
The "Units" comprise convertible redeemable preference shares due 2010 (the "CPS") and
amortizing bonds due 2010 (the "
Amortizing Bonds"), and is expected to raise an aggregate amount of US$250 million.
The aggregate principal balance of this pool is $38,008,456 and consists of conventional, fully
amortizing, adjustable-rate mortgage loans secured by first liens on single-family residential properties, substantially all of which have original terms to maturity of 30 years.
