PNC Financial Services (PNC)

FASB Staff Position No. (“FSP”) EITF 99-20-1, “Amendments to the Impairment Guidance of EITF Issue No. 99-20”

FSP FAS 132(R)-1, “Employers’ Disclosures about Postretirement Benefit Plan Assets”

FSP FAS 140-4 and FIN 46(R)-8, “Disclosures by Public Entities (Enterprises) about Transfers of Financial Assets and Interests in Variable Interest Entities”

FSP FAS 157-3, “Determining the Fair Value of a Financial Asset When the Market for That Asset Is Not Active”

FSP FAS 133-1 and FIN 45-4, “Disclosures about Credit Derivatives and Certain Guarantees: An Amendment of FASB Statement No. 133 and FASB Interpretation No. 45; and Clarification of the Effective Date of FASB Statement No. 161”

FSP EITF 03-6-1, “Determining Whether Instruments Granted in Share-Based Payment Transactions Are Participating Securities”

FSP APB 14-1, “Accounting for Convertible Debt Instruments That May Be Settled in Cash Upon Conversion (Including Partial Cash Settlement)”

SFAS 163, “Accounting for Financial Guarantee Insurance Contracts an Interpretation of FASB Statement No. 60”

SFAS 162, “The Hierarchy of Generally Accepted Accounting Principles”

FSP FAS 142-3, “Determination of the Useful Life of Intangible Assets”

SFAS 161, “Disclosures about Derivative Instruments and Hedging Activities”

FSP FAS 140-3, “Accounting for Transfers of Financial Assets and Repurchase Financing Transactions”