Name:	bari_OvernightAndShortTermBorrowings
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Residential mortgage loans

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Subordinated deferrable interest debentures

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Wholesale repurchase agreements

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Accumulated change in equity from transactions and other events and circumstances from non-owner sources, net of tax effect, at fiscal year-end. Excludes Net Income (Loss), and accumulated changes in equity from transactions resulting from investments by owners and distributions to owners. Includes foreign currency translation items, certain pension adjustments, and unrealized gains and losses on certain investments in debt and equity securities as well as changes in the fair value of derivatives related to the effective portion of a designated cash flow hedge.

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-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 04

-Article 3

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-Publisher AICPA

-Name Accounting Principles Board Opinion (APB)

-Number 12

-Paragraph 10

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-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 130

-Paragraph 14, 17, 26

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-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 31

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Value received from shareholders in common stock-related transactions that are in excess of par value or stated value and amounts received from other stock-related transactions. Includes only common stock transactions (excludes preferred stock transactions). May be called contributed capital, capital in excess of par, capital surplus, or paid-in capital.

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-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 31

-Article 5

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Sum of the carrying amounts as of the balance sheet date of all assets that are recognized. Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.

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-Publisher FASB

-Name Statement of Financial Accounting Concepts (CON)

-Number 6

-Paragraph 25

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-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 18

-Article 5

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-Name Regulation S-X (SX)

-Number 210

-Section 03

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For an unclassified balance sheet, this item represents investments in debt and equity securities which are categorized neither as held-to-maturity nor trading. Such securities are reported at fair value, with unrealized gains and losses excluded from earnings and reported in a separate component of shareholders' equity (other comprehensive income), unless the Available-for-sale Security is designated as a hedge or is determined to have had an other than temporary decline in fair value below its amortized cost basis. All or a portion of the unrealized holding gain or loss of an Available-for-sale Security that is designated as being hedged in a fair value hedge shall be recognized in earnings during the period of the hedge, as should other than temporary declines in fair value below costs basis.

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-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 115

-Paragraph 16

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-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 133

-Paragraph 22

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-Name Statement of Financial Accounting Standard (FAS)

-Number 115

-Paragraph 12

-Subparagraph b

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-Name Statement of Financial Accounting Standard (FAS)

-Number 115

-Paragraph 13

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-Name Statement of Financial Accounting Standard (FAS)

-Number 115

-Paragraph 14

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The carrying amount of a life insurance policy on an officer, executive or employee for which the reporting entity (a bank) is entitled to proceeds from the policy upon death of the insured or surrender of the insurance policy.

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-Publisher AICPA

-Name Audit and Accounting Guide (AAG)

-Number AAG-DEP

-Chapter 12

-Paragraph 9

-IssueDate 2006-05-01

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-Publisher OTS

-Name Federal Regulation (FR)

-Number Title 12

-Chapter V

-Section 563c.102

-Paragraph 12

-Subsection I

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-Name Regulation S-X (SX)

-Number 210

-Section 03

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-Article 9

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Includes currency on hand as well as demand deposits with banks or financial institutions. It also includes other kinds of accounts that have the general characteristics of demand deposits in that the Entity may deposit additional funds at any time and also effectively may withdraw funds at any time without prior notice or penalty. Cash equivalents, excluding items classified as marketable securities, include short-term, highly liquid investments that are both readily convertible to known amounts of cash, and so near their maturity that they present minimal risk of changes in value because of changes in interest rates. Generally, only investments with original maturities of three months or less qualify under that definition. Original maturity means original maturity to the entity holding the investment. For example, both a three-month US Treasury bill and a three-year Treasury note purchased three months from maturity qualify as cash equivalents. However, a Treasury note purchased three years ago does not become a cash equivalent when its remaining maturity is three months. Compensating balance arrangements that do not legally restrict the withdrawal or usage of cash amounts may be reported as Cash and Cash Equivalents, while legally restricted deposits held as compensating balances against borrowing arrangements, contracts entered into with others, or company statements of intention with regard to particular deposits should not be reported as cash and cash equivalents.

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-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 7, 26

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-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 8, 9

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-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 7

-Footnote 1

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-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 1

-Article 5

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For banks and other depository institutions: Includes cash on hand (currency and coin), cash items in process of collection, noninterest bearing deposits due from other financial institutions (including corporate credit unions), and balances with the Federal Reserve Banks, Federal Home Loan Banks and central banks.

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-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 8, 9

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-Name Audit and Accounting Guide (AAG)

-Number AAG-DEP

-Chapter 6

-Paragraph 1, 2, 3, 7, 11

-IssueDate 2006-05-01

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-Name Regulation S-X (SX)

-Number 210

-Section 03

-Paragraph 1, 2, 3

-Article 9

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Dollar value of issued common stock whether issued at par value, no par or stated value. This item includes treasury stock repurchased by the entity. Note: elements for number of common shares, par value and other disclosure concepts are in another section within stockholders' equity.

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-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 30

-Article 5

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The amount of money in accounts that may bear interest and that the depositor is entitled to withdraw at any time without prior notice.

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The aggregate of all deposit liabilities held by the entity, including foreign and domestic, interest and noninterest bearing; may include demand deposits, saving deposits, Negotiable Order of Withdrawal (NOW) and time deposits among others.

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-Name Regulation S-X (SX)

-Number 210

-Section 03

-Paragraph 12

-Article 9

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-Name Audit and Accounting Guide (AAG)

-Number AAG-DEP

-Chapter 13

-Paragraph 37, 38, 39

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Amount of deposits in accounts that offer many of the same services as checking accounts although transactions may be somewhat more limited, share some of the characteristics of a money market fund and are insured by the Federal government, also known as money market accounts.

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-Publisher OTS

-Name Federal Regulation (FR)

-Number Title 12

-Chapter V

-Section 563c.102

-Paragraph 14

-Subparagraph a(i)

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Amount of deposits in interest-bearing transaction accounts at banks or savings and loans, that are restricted in regard to ownership and can usually only be held by individuals, nonprofit entities and governments. Negotiable order of withdrawal accounts differ from money market demand accounts as they typically have higher reserve requirements and no limit on the number of checks that can be written.

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-Name Federal Regulation (FR)

-Number Title 12

-Chapter V

-Section 563c.102

-Paragraph 14

-Subparagraph a(i)

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Amount of interest bearing deposits with no stated maturity, which may include passbook and statement savings accounts and money-market deposit accounts (MMDAs).

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-Publisher AICPA

-Name Audit and Accounting Guide (AAG)

-Number AAG-DEP

-Chapter 13

-Paragraph 6

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The amount outstanding of funds lent to other depository institutions, securities brokers, or securities dealers in the form of Federal Funds sold; for example, immediately available funds lent under agreements or contracts that mature in one business day or roll over under a continuing contract, regardless of the nature of the transaction or the collateral involved, excluding overnight lending for commercial and industrial purposes. Also include Federal Funds sold under agreements to resell on a gross basis, excluding (1) sales of term Federal Funds, (2) due bills representing purchases of securities or other assets by the reporting bank that have not yet been delivered and similar instruments, (3) resale agreements that mature in more than one business day involving assets other than securities, and (4) yield maintenance dollar repurchase agreements.

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-Name Federal Regulation (FR)

-Number Title 12

-Chapter V

-Section 563c.102

-Subsection I

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-Name Regulation S-X (SX)

-Number 210

-Section 03

-Article 9

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Including both current and noncurrent portions, Federal Home Loan Bank borrowings initially due beyond one year or beyond the normal operating cycle if longer.

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-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 47

-Paragraph 10

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-Publisher OTS

-Name Federal Regulation (FR)

-Number Title 12

-Chapter V

-Section 563c.102

-Paragraph 15, 18

-Subsection I

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-Publisher AICPA

-Name Audit and Accounting Guide (AAG)

-Number AAG-DEP

-Chapter 15

-Paragraph 37

-IssueDate 2006-05-01

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-Name Statement of Position (SOP)

-Number 01-6

-Paragraph 14

-Subparagraph f

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-Name Regulation S-X (SX)

-Number 210

-Section 03

-Paragraph 16

-Article 9

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Federal Home Loan Bank (FHLB) stock represents an equity interest in a FHLB. It does not have a readily determinable fair value because its ownership is restricted and it lacks a market (liquidity).

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-Name Audit and Accounting Guide (AAG)

-Number AAG-DEP

-Chapter 12

-Paragraph 26

-IssueDate 2006-05-01

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Carrying amount as of the balance sheet date, which is the cumulative amount paid, adjusted for any amortization recognized prior to adoption of FAS 142 and for any impairment charges, in excess of the fair value of net assets acquired in one or more business combination transactions.

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-Name Statement of Financial Accounting Standard (FAS)

-Number 142

-Paragraph 43

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Carrying amount as of the balance sheet date of interest earned but not received. Also called accrued interest or accrued interest receivable.

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-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 8

-Article 5

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Sum of the carrying amounts as of the balance sheet date of all liabilities that are recognized. Liabilities are probable future sacrifices of economic benefits arising from present obligations of an entity to transfer assets or provide services to other entities in the future.

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Total of all Liabilities and Stockholders' Equity items.

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-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 32

-Article 5

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-Name Regulation S-X (SX)

-Number 210

-Section 03

-Paragraph 25

-Article 7

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The allowance for loan and lease losses represents the reserve to cover probable credit losses related to specifically identified loans and leases, as well as probable credit losses inherent in the remainder of the loan portfolio as of the balance sheet date. For banks, include currently required allocated transfer risk reserves. Include carryover of or adjustments to the allowance for loan losses in connection with business combinations determined to be appropriate.

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-Publisher OTS

-Name Federal Regulation (FR)

-Number Title 12

-Chapter V

-Section 563c.102

-Paragraph 8

-Subparagraph a(ii)

-Subsection I

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-Publisher SEC

-Name Staff Accounting Bulletin (SAB)

-Number Topic 6

-Section L

-Subsection 1

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-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 114

-Paragraph 20

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-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 03

-Paragraph 7

-Subparagraph d

-Article 9

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-Name Statement of Financial Accounting Standard (FAS)

-Number 5

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Reflects the sum of the gross carrying amounts of the various categories of unpaid commercial loans and leases receivable, primarily issued to businesses. Includes: (1) commercial and industrial loans, consisting of general purpose loans to entities involved in producing, transporting, or merchandising products sold in the course of commerce; (2) agricultural loans consisting of borrowings used to finance major equipment and machinery purchases and expenses, livestock or crop production (including fisheries), and to supplement working capital needs of an entity engaged in farming operations; (3) mortgage loans secured by a [legal] security interest in real property [commercial building or business real property]; (4) obligation in the form of [promissory] notes, used for the funding of construction projects; (5) interbank and other loans to financial institutions for the purpose of liquidity management on the part of the borrower; (6) draws against credit facilities provided to companies involved in mortgage banking activities (warehousing); (7) amounts lent to businesses engaged in international activities (trade financing); (8) lease financings; and (9) loans to governmental entities.

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Reflects the sum of the gross carrying amounts of the various categories of loans made to individuals for personal needs, including mortgage, home equity, vehicles, credit card, installment, and lease financing.

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Reflects the aggregate gross carrying amount of all categories of loans and leases held in portfolio, after deducting deferred income, but before deducting the allowance for losses on loans and leases.

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-Publisher AICPA

-Name Statement of Position (SOP)

-Number 01-6

-Paragraph 13

-Subparagraph e

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-Name Audit and Accounting Guide (AAG)

-Number AAG-DEP

-Chapter 8

-Paragraph 116

-IssueDate 2006-05-01

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-Name Federal Regulation (FR)

-Number Title 12

-Chapter V

-Section 563c.102

-Paragraph 8

-Subparagraph e

-Subsection I

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Reflects the aggregate carrying amount of all categories of loans and leases held in portfolio, net of unearned income and the allowance for losses on loans and leases.

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-Publisher AICPA

-Name Statement of Position (SOP)

-Number 01-6

-Paragraph 13

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Carrying amount as of the balance sheet date of liabilities not otherwise specified in the taxonomy. Also serves as the sum of liabilities not individually reported in the financial statements, or not separately disclosed in notes.

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-Name Regulation S-X (SX)

-Number 210

-Section 03

-Paragraph 15

-Article 9

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Sum of the carrying amount for an unclassified balance sheet date of expenditures made in advance of when the economic benefit of the cost will be realized, and which will be expensed in future periods with the passage of time or when a triggering event occurs and the carrying amount as of the balance sheet date of assets not otherwise specified in the taxonomy. Also includes assets not individually reported in the financial statements, or not separately disclosed in notes.

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Tangible assets that are held by an entity for use in the production or supply of goods and services, for rental to others, or for administrative purposes and that are expected to provide economic benefit for more than one year; net of accumulated depreciation. Examples include land, buildings, and production equipment.

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-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 13

-Subparagraph a

-Article 5

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-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 12

-Paragraph 5

-Subparagraph b, c

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-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 03

-Paragraph 8

-Article 7

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The cumulative amount of the reporting entity's undistributed earnings or deficit.

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-Publisher AICPA

-Name Accounting Principles Board Opinion (APB)

-Number 12

-Paragraph 10

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 31

-Article 5

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-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 04

-Article 3

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Total of all Stockholders' Equity (deficit) items, net of receivables from officers, directors owners, and affiliates of the entity which are attributable to the parent. The amount of the economic entity's stockholders' equity attributable to the parent excludes the amount of stockholders' equity which is allocable to that ownership interest in subsidiary equity which is not attributable to the parent (noncontrolling interest, minority interest). This excludes temporary equity and is sometimes called permanent equity.

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-Publisher AICPA

-Name Accounting Research Bulletin (ARB)

-Number 51

-Paragraph A3

-Appendix A

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-Publisher SEC

-Name Staff Accounting Bulletin (SAB)

-Number Topic 4

-Section E

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-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 29, 30, 31

-Article 5

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Name:	us-gaap_StockholdersEquityAbstract
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The aggregate amount of time deposits, including certificates of deposits, individual retirement accounts and open accounts.

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-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 03

-Paragraph 12

-Article 9

Name:	us-gaap_TimeDeposits
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Period Type:	instant

Value of common and preferred shares of an entity that were issued, repurchased by the entity, and are held in its treasury. Treasury stock is issued but is not outstanding. This stock has no voting rights and receives no dividends. Note that treasury stock may be recorded at its total cost or separately as par (or stated) value and additional paid in capital. Note: number of treasury shares concept is in another section within stockholders' equity.

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name FASB Technical Bulletin (FTB)

-Number 85-6

-Paragraph 3

BANCORP RHODE ISLAND INC 10-Q