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
Letter Affiliation Submitted By:
1 STEVEN GLOVER AND BRANT CHRISTENSEN View
2 TIAA-CREF MATTHEW L. KURZWEIL View
3 INSTITUTION FOR SAVINGS MICHAEL J. JONES View
4 THE SAVINGS BANK BRIAN D. MCCOUBREY View
4A THE SAVINGS BANK BRIAN D. MCCOUBREY View
5 CORPORATE VALUE PARTNERS INC. RONALD D. DIMATTIA View
6 FIRCA SEE LISTED View
7 ICBA CAMDEN R. FINE View
8 UNITED STATES CHAMBER OF COMMERCE/CCMC TOM QUAADMAN View
9 FINANCIAL REPORTING ADVISORS LLC View
10 FANNIE MAE AND FREDDIE MAC KIRK SILVA AND TIMOTHY KVIZ View
11 HSBC HOLDINGS PLC GAVIN A. FRANCIS View
12 CHRIS BARNARD View
13 R. ADAMS ROOFING INC. ADAM N. DOWNEY-BAREFOOT View
14 EDWARD W. TROTT View
15 JAPANESE BANKERS ASSOCIATION View
16 SHARONVIEW FEDERAL CREDIT UNION STEVEN O. SMITH View
17 AMERICAN BANKERS ASSOCIATION MICHAEL L. GULLETTE View
17A AMERICAN BANKERS ASSOCIATION DONNA J. FISHER View
18 THE WORLD BANK CHARLES A. MCDONOUGH View
19 WELLS FARGO & COMPANY RICHARD D. LEVY View
20 NAFCU ANGELA MEYSTER View
21 SWISS RE LTD MARTIN MUELLER View
22 KEYCORP ROBERT L. MORRIS View
23 DEUTSCHE BANK AG KARIN DOHM AND MICHAEL FEHRMAN View
24 WELLPOINT INC. JOHN E. GALLINA View
25 CENTREVILLE SAVINGS BANK RAYMOND J. BOLSTER II AND JILLIAN J. DESHIRO View
26 CHEVRON CORPORATION MATTHEW J. FOEHR View
27 MARRIOTT INTERNATIONAL INC. CARL T. BERQUIST View
28 INTERNATIONAL FINANCE CORPORATION BERNARD LAUWERS View
29 UNUM GROUP ROGER L. VANCLEAVE View
30 GOLDMAN SACHS MATTHEW L. SCHROEDER View
31 NYSSCPA GAIL M. KINSELLA View
32 VERIZON COMMUNICATIONS INC. MONTY W. GARRETT View
33 MANULIFE FINANCIAL CORPORATION LYNDA SULLIVAN View
34 ENDURANCE SPECIALTY HOLDINGS LTD. MICHAEL J. MCGUIRE View
35 MORTGAGE BANKERS ASSOCIATION JAMES P. GROSS View
36 ACUITY WENDY R. SCHULER View
37 KPMG LLP View
38 BDO USA LLP View
39 SANDLER O'NEILL + PARTNERS L.P. JOSEPH LONGINO View
40 SIFMA/GFIAC MATTHEW L. SCHROEDER View
41 U.S. BANCORP CRAIG E. GIFFORD View
42 INTEL CORPORATION JAMES G. CAMPBELL View
43 GENWORTH FINANCIAL INC. KELLY L. GROH View
44 PFIZER INC. LORETTA V. CANGIALOSI View
45 CAPITAL ONE FINANCIAL CORPORATION R. SCOTT BLACKLEY View
46 NAREIT GEORGE YUNGMANN View
47 BANKS AND ASSOCIATIONS OF THE FCS KAREN R. BRENNER View
48 ICBA JAMES KENDRICK View
49 UNITEDHEALTH GROUP INCORPORATED ERIC S. RANGEN View
50 CRE FINANCE COUNCIL MARTIN SCHUH View
51 ABB GROUP ALEX HALL AND VERONICA JAMES View
52 IMA/FRC NANCY J. SCHROEDER View
53 CNB BANK BRIAN W. WINGARD View
54 LINCOLN NATIONAL CORPORATION DOUGLAS N. MILLER View
55 ALTRIA GROUP INC. IVAN S. FELDMAN View
56 FIRCA SEE LISTED View
57 CNA FINANCIAL CORPORATION LAWRENCE J. BOYSEN View
58 ILLINOIS CPA SOCIETY/APC SCOTT G. LEHMAN View
59 BARCLAYS JOSEPH M. BUSUTTIL View
60 HOST HOTELS & RESORTS INC. BRIAN MACNAMARA View
61 DUFF & PHELPS JONATHAN JACOBS AND DAVID L. LARSEN View
62 AMERICAN COUNCIL OF LIFE INSURERS MICHAEL MONAHAN View
63 THE WILLIAMS COMPANIES INC. TED TIMMERMANS View
64 MARKWEST ENERGY PARTNERS L.P. PAULA ROSSON View
65 MFA FINANCIAL INC. STEPHEN D. YARAD View
66 INVESTMENT COMPANY INSTITUTE GREGORY M. SMITH View
67 AMERIPRISE FINANCIAL INC. DAVID K. STEWART View
68 AMIAPG SEE LISTED View
69 MCGLADREY LLP View
70 ISDA DANIEL PALOMAKI View
71 CIGNA CORPORATION MARY T. HOELTZEL View
72 HYDRO-QUEBEC LISE CROTEAU View
73 ASSURED GUARANTY LTD. WILLIAM J. FINDLAY View
74 STANDARD & POORS RATINGS SERVICES JOYCE JOSEPH View
75 PRUDENTIAL FINANCIAL INC. PETER B. SAYRE View
76 FEDERAL HOME LOAN BANKS EDWARD V. WELLER View
77 OHIO SOCIETY OF CPAS AAC DANIEL P. STEWARD View
78 FEDERAL HOUSING FINANCE AGENCY NICHOLAS J. SATRIANO View
79 BNY MELLON JOHN A. PARK View
80 ERNST & YOUNG LLP View
81 PRINCIPAL FINANCIAL GROUP ANGELA R. SANDERS AND TIMOTHY M. DUNBAR View
82 PRICEWATERHOUSECOOPERS LLP View
83 DELOITTE & TOUCHE LLP View
84 GOOGLE INC. BRENT CALLINICOS View
85 STATE STREET CORPORATION SEAN P. NEWTH View
86 MORGAN STANLEY G. DAVID BONNAR View
87 PROTECTIVE LIFE CORPORATION STEVEN G. WALKER View
88 MASSACHUSETTS BANKERS ASSOCIATION JON K. SKARIN View
89 MOSS ADAMS LLP View
90 IIF/SAG DAVID SCHRAA View
91 JPMORGAN CHASE & CO. BRET DOOLEY View
92 BB&T HENRY R. STURKIE III View
93 NAVISTAR INTERNATIONAL CORPORATION RICHARD TARAPCHAK View
94 AFLAC INC. JUNE P. HOWARD View
95 REGIONS FINANCIAL CORPORATION BRAD KIMBROUGH View
96 LSTA SHERIF SAKR AND ELLEN HEFFERAN View
97 NATIONWIDE INSURANCE JAMES D. BENSON View
98 AMERICAN INTERNATIONAL GROUP INC. JEFF MESHBERG View

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