Annual Report — Form 10-K — Sect. 13 / 15(d) – SEA’34 Filing Table of Contents
Document/ExhibitDescriptionPagesSize
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2: EX-10.7 Material Contract HTML 227K
5: EX-24.1 Power of Attorney HTML 41K
3: EX-12 Statement re: Computation of Ratios HTML 44K
4: EX-18.1 Letter re: Change in Accounting Principles HTML 33K
6: EX-31.1 Certification -- §302 - SOA'02 HTML 37K
7: EX-31.2 Certification -- §302 - SOA'02 HTML 37K
8: EX-31.3 Certification -- §302 - SOA'02 HTML 37K
9: EX-32 Certification -- §906 - SOA'02 HTML 34K
81: R1 Document and Enity Information Document HTML 61K
62: R2 Statements of Condition HTML 138K
77: R3 Statements of Condition Parenthetical HTML 53K
85: R4 Statements of Income HTML 155K
108: R5 Statements of Comprehensive Income HTML 85K
65: R6 Statements of Capital HTML 128K
76: R7 Statements of Capital Parenthetical HTML 34K
56: R8 Statements of Cash Flows HTML 227K
45: R9 Summary of Significant Accounting Policies HTML 109K
110: R10 Recently Adopted and Issued Accounting Guidance HTML 282K
87: R11 Cash and Due from Banks HTML 39K
86: R12 Available-for-Sale Securities HTML 186K
93: R13 Held-to-Maturity Securities HTML 271K
94: R14 Other-Than-Temporary Impairment Analysis HTML 117K
91: R15 Advances HTML 123K
95: R16 Mortgage Loans Held for Portfolio HTML 104K
78: R17 Allowance for Credit Losses HTML 382K
82: R18 Premises, Software and Equipment HTML 57K
89: R19 Derivatives and Hedging Activities HTML 273K
118: R20 Deposits HTML 56K
103: R21 Consolidated Obligations HTML 125K
71: R22 Affordable Housing Program HTML 49K
88: R23 Capital HTML 139K
74: R24 Accumulated Other Comprehensive Income (Loss) HTML 134K
35: R25 Employee Retirement and Deferred Compensation HTML 160K
Plans
104: R26 Segment Information HTML 115K
114: R27 Estimated Fair Values HTML 414K
51: R28 Commitments and Contingencies HTML 78K
50: R29 Transactions with Related Parties HTML 114K
54: R30 Summary of Significant Accounting Policies HTML 211K
(Policies)
55: R31 Changes in Accounting Principles and Recently HTML 265K
Adopted and Issued Accounting Guidance Changes in
Accounting Principle (Tables)
57: R32 Available-for-Sale Securities (Tables) HTML 197K
24: R33 Held-to-Maturity Securities (Tables) HTML 284K
101: R34 Other-Than-Temporary Impairment Analysis (Tables) HTML 102K
69: R35 Advances (Tables) HTML 119K
72: R36 Mortgage Loans Held for Portfolio (Tables) HTML 103K
40: R37 Allowance for Credit Losses (Tables) HTML 357K
117: R38 Premises, Software and Equipment (Tables) HTML 53K
16: R39 Derivatives and Hedging Activities (Tables) HTML 245K
59: R40 Deposits (Tables) HTML 53K
107: R41 Consolidated Obligations (Tables) HTML 119K
37: R42 Affordable Housing Program (Tables) HTML 47K
49: R43 Capital (Tables) HTML 123K
53: R44 Accumulated Other Comprehensive Income (Loss) HTML 130K
(Tables)
63: R45 Employee Retirement and Deferred Compensation HTML 158K
Plans (Tables)
23: R46 Segment Information (Tables) HTML 106K
44: R47 Estimated Fair Values (Tables) HTML 385K
18: R48 Commitments and Contingencies (Tables) HTML 66K
106: R49 Transactions with Related Parties (Tables) HTML 113K
36: R50 Summary of Significant Accounting Policies HTML 63K
(Details)
102: R51 Changes in Accounting Principles and Recently HTML 248K
Adopted and Issued Accounting Guidance - Change in
Amortization and Accretion Method on our
Previously Reported Financial Statements (Details)
41: R52 Cash and Due from Banks (Details) HTML 36K
60: R53 Available-for-Sale Securities - Major Security HTML 69K
Types (Details)
17: R54 Available-for-Sale Securities - Narrative and HTML 34K
Securities Transferred (Details)
21: R55 Available-for-Sale Securities - Unrealized Loss HTML 75K
Positions (Details)
52: R56 Available-for-Sale Securities - Redemption Terms HTML 70K
(Details)
28: R57 Available-for-Sale Securities - Interest-Rate HTML 55K
Payment Terms (Details)
111: R58 Available-for-Sale Securities - Realized Gains and HTML 56K
Losses (Details)
67: R59 Held-to-Maturity Securities - Major Security Types HTML 131K
(Details)
92: R60 Held-to-Maturity Securities - Unrealized Loss HTML 167K
Position (Details)
43: R61 Held-to-Maturity Securities - Redemption Terms HTML 77K
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46: R62 Held-to-Maturity Securities - Interest-Rate HTML 55K
Payment Terms (Details)
99: R63 Other-Than-Temporary Impairment Analysis - HTML 51K
Narratives (Details)
96: R64 Other-Than-Temporary Impairment Analysis HTML 45K
Other-Than-Temporary Impairment - Significant
Modeling Assumptions (Details)
70: R65 Other-Than-Temporary Impairment Analysis - HTML 57K
Rollforward of the Cumulative Credit Losses
(Details)
98: R66 Other-Than-Temporary Impairment Analysis - HTML 67K
Securities with OTTI Losses (Details)
42: R67 Advances - Narrative (Details) HTML 58K
75: R68 Advances - Advances by Year of Contractual HTML 84K
Maturity (Details)
113: R69 Advances - Interest Rate Payment Terms (Details) HTML 52K
20: R70 Advances - Earlier of Contractual Maturity or Next HTML 75K
Call Date and Year of Contractual Maturity or Next
Put Date (Details)
34: R71 Mortgage Loans Held for Portfolio (Details) HTML 120K
61: R72 Allowance for Credit Losses - Credit Enhancements HTML 109K
(Details)
26: R73 Allowance for Credit Losses - Allowance for Loan HTML 130K
Losses on Mortgage Loans (Details)
116: R74 Allowance for Credit Losses - Credit Quality HTML 187K
Indicators (Details)
38: R75 Allowance for Credit Losses - Troubled Debt HTML 56K
Restructuring (Details)
29: R76 Allowance for Credit Losses - Impaired Debt HTML 87K
(Details)
33: R77 Premises, Software and Equipment (Details) HTML 71K
22: R78 Derivatives and Hedging Activities - Derivatives HTML 110K
in Statement of Condition (Details)
25: R79 Derivatives and Hedging Activities - Derivatives HTML 62K
in Statement of Income (Details)
83: R80 Derivatives and Hedging Activities - Derivatives HTML 72K
in Statement of Income and Impact on Interest)
(Details)
31: R81 Derivatives and Hedging Activities - Offsetting HTML 99K
Derivative Assets and Liabilities (Details)
112: R82 Derivatives and Hedging Activities - Narrative HTML 42K
(Details)
58: R83 Deposits (Details) HTML 62K
90: R84 Consolidated Obligations (Details) HTML 65K
97: R85 Consolidated Obligations CO Bonds (Details) HTML 132K
30: R86 Affordable Housing Program (Details) HTML 48K
32: R87 Capital (Details) HTML 141K
109: R88 Capital (MRCS Contractual Year Redemption) HTML 53K
(Details)
27: R89 Accumulated Other Comprehensive Income (Loss) HTML 122K
(Details)
84: R90 Employee Retirement and Deferred Compensation HTML 50K
Plans - Qualified Defined Benefit Multiemployer
Plan (Details)
80: R91 Employee Retirement and Deferred Compensation HTML 35K
Plans Employee Retirement and Deferred
Compensation Plans - Qualified Defined
Contribution Plans (Details)
100: R92 Employee Retirement and Deferred Compensation HTML 206K
Plans - Defined Benefit Plan (Details)
79: R93 Segment Information (Details) HTML 86K
66: R94 Estimated Fair Values - Carrying Value and Fair HTML 197K
Value of Financial Instruments (Details)
105: R95 Estimated Fair Values - Estimated Fair Value on HTML 236K
Recurring and Nonrecurring Basis (Details)
64: R96 Estimated Fair Values - Level 3 Reconciliation HTML 95K
(Details)
39: R97 Commitments and Contingencies (Details) HTML 72K
73: R98 Commitments and Contingencies - Lease Commitments HTML 74K
(Details)
68: R99 Transactions with Related Parties (Details) HTML 100K
115: XML IDEA XML File -- Filing Summary XML 176K
19: EXCEL IDEA Workbook of Financial Reports XLSX 620K
48: EXCEL IDEA Workbook of Financial Reports (.xls) XLS 6.21M
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47: ZIP XBRL Zipped Folder -- 0001331754-15-000046-xbrl Zip 584K
‘EX-18.1’ — Letter re: Change in Accounting Principles
We are providing this letter to you for inclusion as an exhibit to your Form 10-K filing pursuant to Item 601 of Regulation S-K.
We have audited the financial statements included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2014 and issued our report thereon dated March 13, 2015. Note 2 to the financial statements describes a change in accounting principle for amortizing premiums, discount, deferred loan fees and costs and hedging basis adjustments on mortgage loans held for portfolio from the retrospective method to the contractual method. It should be understood
that the preferability of one acceptable method of accounting over another for such amortization has not been addressed in any authoritative accounting literature, and in expressing our concurrence below we have relied on management’s determination that this change in accounting principle is preferable. Based on our reading of management’s stated reasons and justification for this change in accounting principle in the Form 10-K, and our discussions with management as to their judgment about the relevant business planning factors relating to the change, we concur with management that such change represents, in the Company’s circumstances, the adoption of a preferable accounting principle in conformity with Accounting Standards Codification 250, Accounting Changes and Error Corrections.
