Sale of Loans represents a decrease in loans to by a bank to its customers. These loans to customers are treated as operating assets by a bank.

Sale/Issuance of Common represents cash inflow from the issuance of common stock. It also includes cash inflow from the sale of treasury shares.

Sale/Issuance of Common/Preferred represents cash inflow from the sale or issuance of common and preferred stock.

Sale/Issuance of Preferred represents cash inflow from issuance of preferred stock.

Sale/Maturity of Investment represents cash inflow on the sale of securities or repayment of securities matured.

Sales Returns and Allowances reflects a reduction in gross sales resulting from merchandise being returned by customers or from the seller’s reduction in the original sales price -- a contra account to sales. It may consist of any merchandise returned for credit or cash refund, or a price reduction granted for damaged goods kept by the customer. Excise Tax Payments and Sales Returns and Allowances are used to adjust Gross Revenue to give a Net Sales equivalent figure.

Sector Specific investors have the majority of their assets in a single major industry category. Many times these investors are "forced" to own most if not all of the stocks in a given sector whether or not they are deemed appropriately valued. Since their portfolio exposure is linked to a single sector, their performance is usually measured against an index that is pertinent only to that industry. As such, tweaking the relative exposure to the companies that constitute a given sector will determine these firm's investment decisions.

Securities for Sale represents securities available for sale, reported according to SFAS 115, Accounting for Certain Investments in Debt and Equity Securities. Securities Available for Sale are valued at fair market value.
Securities for Sale includes:
Mortgage-backed securities, if not specified for sale or held to maturity
Investment securities, if not specified for sale or held to maturity, but not including investments in affiliates

Securities Held represents securities held to maturity, reported according to SFAS 115, Accounting for Certain Investments in Debt and Equity Securities. Securities Held mostly consists of debt securities, usually valued at amortized cost.

Securities/Indebtedness of Related Party represents securities of, or lending to, related parties, where such related parties include officers, directors, or employees, but not affiliated companies. Due to the relationship between a parent company and its affiliated companies, transactions between the two are delineated from other transactions.