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Deloitte Guidance

718-40-25 Recognition — Deloitte Guidance

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Modification of ESOP Debt (1) — SOP 76-3 Grandfathered Shares — 718-40-25 (Q&A 01) Modification of ESOP Debt (2) — SOP 76-3 Grandfathered Shares — 718-40-25 (Q&A 02) Modification of ESOP Debt (3) — SOP 76-3 Grandfathered Shares — 718-40-25 (Q&A 03) Modification of ESOP Debt (4) — SOP 76-3 Grandfathered Shares — 718-40-25 (Q&A 04) Modification of ESOP Debt (5) — SOP 76-3 Grandfathered Shares — 718-40-25 (Q&A 05) Modification of ESOP Debt (6) — SOP 76-3 Grandfathered Shares — 718-40-25 (Q&A 06) Accounting for a Leveraged ESOP in a Business Combination (1) — 718-40-25 (Q&A 07) Changing Vesting Terms — 718-40-25 (Q&A 08) Accounting for a Leveraged ESOP in a Business Combination (2) — 718-40-25 (Q&A 09) Accounting for Put Options for ESOP Shares (1) — 718-40-25 (Q&A 10) Accounting for Put Options for ESOP Shares (2) — 718-40-25 (Q&A 11) Special, Large, and Nonrecurring Dividends on Unallocated ESOP Shares (1) — 718-40-25 (Q&A 12) Special, Large, and Nonrecurring Dividends on Unallocated ESOP Shares (2) — 718-40-25 (Q&A 13) Special, Large, and Nonrecurring Dividends on Unallocated ESOP Shares (3) — 718-40-25 (Q&A 14) ESOP Compensation Expense Recognition by a Subsidiary — 718-40-25 (Q&A 15) Internally Leveraged ESOP: Forgiveness of Debt — 718-40-25 (Q&A 16) Release of Unallocated Shares — 718-40-25 (Q&A 17) Accounting for a Stock Dividend — 718-40-25 (Q&A 18) ESOP Loan Extinguishment — SOP 76-3 Grandfathered Shares — 718-40-25 (Q&A 19) Third Party Lender Forgiveness of ESOP Debt under SOP 76-3 (Grandfathered Shares Acquired before January 1, 1993) — 718-40-25 (Q&A 20) Balance Sheet Classification of Deferred Compensation (Grandfathered Shares Acquired Before January 1, 1993) — 718-40-25 (Q&A 21) Earnings-per-Share Treatment of the Tax Benefits of Dividends on Unallocated Stock — 718-40-25 (Q&A 22) Recognition of ESOP Debt Payments by Sponsor (Grandfathered Shares Acquired Before January 1, 1993) — 718-40-25 (Q&A 23) Compensation Expense Recognition — Leveraged ESOP — Dividends (Grandfathered Shares Acquired Before January 1, 1993) — 718-40-25 (Q&A 24) Reporting Dividends Declared on ESOP Shares (Grandfathered Shares Acquired Before January 1, 1993) (1) — 718-40-25 (Q&A 25) Compensation Expense Recognition — Cash Payments Leveraged ESOP (Grandfathered Shares Acquired Before January 1, 1993) — 718-40-25 (Q&A 26) Reporting Dividends Declared on ESOP Shares (Grandfathered Shares Acquired Before January 1, 1993) (2) — 718-40-25 (Q&A 27) Reporting Dividends Declared on ESOP Shares (Grandfathered Shares Acquired Before January 1, 1993) (3) — 718-40-25 (Q&A 28) Recognition of Dividends on Unallocated Shares (Grandfathered Shares Acquired Before January 1, 1993) — 718-40-25 (Q&A 29) Determining the Equity Classification of an Employee Stock Ownership Plan — 718-40-25 (Q&A 30)