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17 17. An entity shall disclose the following: For collateral:
17 17. An entity shall disclose the following: a. For collateral: (1) If the entity has entered into repurchase agreements or securities lending transactions, its policy for requiring collateral or other security (2) If the entity has pledged any of its assets as collateral that are not reclassified and separately reported in the statement of financial position pursuant to paragraph 15(a), the carrying amount and classification of those assets as of the date of the latest statement of financial position presented (3) If the entity has accepted collateral that it is permitted by contract or custom to sell or repledge, the fair value as of the date of each statement of financial position presented of that collateral and of the portion of that collateral that it has sold or repledged, and information about the sources and uses of that collateral b. If debt was considered to be extinguished by in-substance defeasance under the provisions of FASB Statement No. New Financing: Do Credit Agre