Online Comment Letters

Project: 2013-220 Financial Instruments Overall(Subtopic 825-10)Recognition and Measurement of Financial Assets and Financial Liabilities

Reference Number: 2013-220

Financial Instruments—Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities

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Letter Affiliation Submitted By:
99 ZIONS BANCORPORATION ALEXANDER J. HUME View
100 CITIGROUP ROBERT TRAFICANTI View
101 FORD MOTOR COMPANY SUSAN M. CALLAHAN View
102 PNC FINANCIAL SERVICES GROUP INC. JOHN JJ MATTHEWS View
103 GRANT THORNTON LLP View
104 MIDFIRST BANK STEVE MARTIN View
105 COMERICA INCORPORATED MUNEERA S. CARR View
106 ALLSTATE CORPORATION KEVIN SPATARO AND DIANE BELLAS View
107 THE CLEARING HOUSE ASSOCIATION L.L.C. DAVID WAGNER View
108 CALCPA/APAS COMMITTEE MICHAEL D. FEINSTEIN View
109 ERIE INDEMNITY COMPANY MARCIA A. DALL View
110 SANDISK CORPORATION DONALD F. ROBERTSON JR. View
111 MICROSOFT CORPORATION BOB LAUX View
112 CROWE HORWATH LLP View
113 CANADIAN BANKERS ASSOCIATION MARION G. WROBEL View
114 METLIFE INC. PETER M. CARLSON View
115 LIBERTY MUTUAL GROUP JOHN DOYLE View
116 NACUBO SUSAN M. MENDITTO View
117 MBIA INC. GREG WILSON View
118 IBM CORPORATION GREGG L. NELSON View
119 FEDERAL FINANCIAL INSTITUTION REGULATORY AGENCIES SEE LISTED View
120 ELI LILLY AND COMPANY DONALD A. ZAKROWSKI View
121 ACCOUNTING STANDARDS BOARD OF JAPAN ATSUSHI KOGASAKA View
122 AICPA/PCPS/TIC KAREN KERBER View
123 SUNTRUST BANKS INC. TOM PANTHER View
124 THE CHUBB CORPORATION JOHN J. KENNEDY View
125 CREDIT SUISSE GROUP RUDOLF BLESS AND JOHN HU View
126 THE MOTORISTS INSURANCE GROUP MICHAEL L. WISEMAN View
127 THE CITIZENS BANK OF WINFIELD RUSSELL CAROTHERS View
128 OHIO MUTUAL INSURANCE GROUP DAVID G. HENDRIX View
129 BANK OF AMERICA JOHN M. JAMES View
130 THE BAR PLAN MUTUAL INS. CO./SURETY & FIDELITY CO. GREGORY H. KLAUS View
131 EMERSON RICHARD J. SCHLUETER View
132 FANNIE MAE KIRK C. SILVA View
133 NAMIC LIZ THOMAN View
134 EEI AND AGA RICHARD F. MCMAHON JR. AND STEPHEN P. FELTZ View
135 THE HARTFORD FINANCIAL SERVICES GROUP INC. SCOTT R. LEWIS View
136 COMMUNITY STATE BANK STEVEN A. GRELL View
137 GENERAL MOTORS COMPANY THOMAS S. TIMKO View
138 SECURA INSURANCE COMPANIES JEFFREY R. KARGUS View
139 TRAVELERS COMPANIES INC. D. KEITH BELL View
140 CISCO SYSTEMS INC. PRAT BHATT AND ROGER BISCAY View
141 ROCKINGHAM GROUP JOHN S. BARRET View
142 U.S. VENTURE PARTNERS MICHAEL P. MAHER View
143 BANK OF STOCKTON DOUGLASS M. EBERHARDT View
144 AMERICAN INSURANCE ASSOCIATION PHILLIP L. CARSON View
145 SHELTER INSURANCE COMPANIES CHRISTINA M. WORKMAN View
146 FIRST FINANCIAL BANKSHARES INC. J. BRUCE HILDEBRAND View
147 AICPA/FINREC RICHARD PAUL AND LINDA BERGEN View
148 CFA INSTITUTE/CDPC SANDRA J. PETERS View
149 INTERMOUNTAIN COMMUNITY BANCORP DOUGLAS M. WRIGHT View
150 AMERICAN ACADEMY OF ACTUARIES/FRC LEONARD J. REBACK View
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