[1]

The aggregate amount for all costs incurred related to the general and administrative activities (e.g. accounting, management, etc.) performed during the reporting entity's normal course of business in a specific accounting period; it's one major component of the periodic operating expense presented on the income statement Note: This element serves as a category heading only. No data may be tagged to this element.

[2]

Description of accounting and security lending relationships and fees.

[3]

A description of the primary accounting policies used by the entity in the preparation of the financial statements.

[4]

[5]

Aggregate amount to be collected by the reporting entity that will be due on account (Accounts Receivable) or on written promise to pay (Notes Receivable), net of any allowance for uncollectible amounts. Note: This element serves as a category heading only. No data may be tagged to this element.

[6]

Obligations of a business that arise from the acquisition of merchandise, materials, supplies and services used in the production and/or sale of goods and services not classified as Trade Payables.

[7]

Aggregate amount for all obligations owed to parties associated with the reporting entity (where one party can exercise ownership control or significant influence over another).

[8]

Amounts due to third parties for goods or services received. Amounts have usually been invoiced.

[9]

Recurring obligations of a business that arise from the acquisition of merchandise, materials, supplies and services used in the production and/or sale of goods and services.

[10]

Listing of the significant components and amounts of accounts payable and accrued expenses.

[11]

Amounts due to third parties for goods or services received. Amounts have usually been invoiced (accounts payable). Expenses incurred at the end of the reporting period but not yet paid (accrued expenses). Amounts included in this balance individually represent less than 5% of total liabilities.

[12]

Aggregate amount for obligations owed (to suppliers, service providers etc.) on open account (Accounts Payable) and expenses already incurred but not yet paid by the end of an accounting period (Accrued Expenses). Note: This element serves as a category heading only. No data may be tagged to this element.

[13]

Obligations arising from transactions conducted on open account due within one year or one operating cycle. Note: This element serves as a category heading only. No data may be tagged to this element.

[14]

Current receivables arising from transactions with parties associated with the reporting entity which are usually due within 1 year (or one business cycle).

[15]

The receivable is the interest only strip portion, which is concurrently recorded at fair value in accounts receivable from securitizations on the balance sheet.

[16]

Receivables arising from the sale of goods and services provided in the normal course of business which are usually due within 1 year (or one business cycle).

[17]

Total amount of accounts receivable, less allowances.

[18]

Amount to be collected by the reporting entity net of any allowance for uncollectible amounts arising from the credit transactions during the entity's normal course of business. Note: This element serves as a category heading only. No data may be tagged to this element.

[19]

Periodical adjustment of the difference between securities' face value and purchase price; called "accretion" if at discount; "amortization" if at premium

[20]

Unpaid obligation of taxes other than income taxes (e.g. sales tax, excise taxes, payroll).

[21]

Incurred but unpaid obligation of advertising costs due to third parties.

[22]

Unpaid obligations of employee bonuses.

[23]

Income earned during the fiscal period but not received during that period.

[24]

Incurred but unpaid obligation of insurance costs due to third parties.

[25]

Investment income earned but not yet received.

[26]

Other accrued expenses (expenses incurred at the end of the reporting period but not yet paid) not otherwise defined.

[27]

Expenses incurred at the end of the reporting period but not yet paid.

[28]

Expenses already incurred but not yet paid at the end of an accounting period. Note: This element serves as a category heading only. No data may be tagged to this element.

[29]

Incurred but unpaid obligation of royalties due to third parties.

[30]

Unpaid obligation of regular compensation received by an employee as a condition of employment.

[31]

Unpaid obligation of all taxes, known and estimated.

[32]

Unpaid obligation for unused vacation owed to employees.

[33]

The cumulative amount of amortization that has been recognized in the income statement related to capital leased assets.

[34]

The accumulated amortization by major intangible asset class for intangible assets subject to amortization

[35]

The cumulative amount of amortization, generally shown as a deduction from the recorded amount of finite-life intangible assets.

[36]

Amount of amortization listed by asset types. Note: This element serves as a category heading only. No data may be tagged to this element.

[37]

The cumulative amount of regular periodic expensing of intangible assets and certain deferred expenses.

[38]

The cumulative amount of depreciation that has been recognized in the income statement, generally shown as a deduction from the historical cost of fixed assets.

[39]

The cumulative amount of depreciation and amortization that has been recognized in the income statement, generally shown as a deduction from the historical cost of fixed assets.

[40]

The cash paid to acquire businesses during the period, net of the cash acquired from the purchased businesses.

[41]

Acquisition and Divestiture of Business Activities, Net

[42]

The aggregate amount of cash paid/(received) for business activities acquired/(disposed), net of any cash received/(given). Note: This element serves as a category heading only. No data may be tagged to this element.

[43]

The number of employees actually terminated as a result of the restructuring plan to terminate employees from when management decided to provide to involuntarily terminated employees

[44]

Disclose ADC arrangements accounted for as investments in real estate or joint ventures.

[45]

The cumulative net losses recognized as an additional pension liability not yet recognized as a net periodic pension cost, net of tax effects.

[46]

Amounts received at issuance in excess of the par or stated value of capital stock and amounts received from other transactions involving the entity's stock or stockholders. Represents both common and preferred stock.

[47]

Adjustments to convert Net Income to net cash flows from operating activities. Note: This element serves as a category heading only. No data may be tagged to this element.

[48]

This represents the adjustments to the period's net income (loss) to remove (a) the effects of all deferrals of past operating cash receipts and payments, such as changes during the period in inventory, deferred income, and the like, and all accruals of expected future operating cash receipts and payments, such as changes during the period in receivables and payables, and (b) the effects of all items whose cash effects are investing or financing cash flows, such as depreciation, amortization of goodwill, and gains or losses on sales of property, plant, and equipment and discontinued operations (which relate to investing activities), and gains or losses on extinguishment of debt (which is a financing activity).

[49]

The description and amount of any adjustment (e.g. result of change in estimate) to the restructuring liability

[50]

Description of the fund's administrative relationships and fees.

[51]

Advance payments by borrowers for taxes and insurance under contracts or statutes (such as requirements for segregating the related cash or establishing trust funds).

[52]

The value of advances from the FHLB. Member depository institutions may borrow from their regional Federal Reserve Bank in the form of advances, which are primarily used to cover shortages in the required reserve account and also in times of liquidity problems. Most institutions regard the discount window as a lender of last resort. A discounting transaction is technically a note to the Federal Reserve with recourse secured by a member institution's eligible loans. In an advancing transaction, a member institution executes a promissory note, which is collateralized generally by government securities to the Federal Reserve. Such loans usually have short maturities. FHLB advances often are secured through pledges of loans or securities.

[53]

Description of the advertising policies including the policy of expensing advertising costs.

[54]

Amount of advertising expense for each period presented

[55]

Advertising costs disclosure often include the accounting policy selected from the two alternatives allowed (i.e., expense advertising costs as incurred or expense advertising costs upon first showing), for advertising expenditures that are not direct-response advertising. Disclose the total advertising expense for each period an income statement is presented, the total amount of advertising costs reported as assets in each balance sheet presented, and a separate disclosure of any write-downs of advertising costs to net realizable value. For companies reporting direct-response advertising as an asset, disclosure includes a description of the asset, the accounting policy being followed, and the period such costs are being amortized.

[56]

The costs incurred to attract public attention to reporting entity's business and/or products during an accounting period; such costs should be expensed when incurred or when the advertisement shows up for the first time; however, if qualifies as "direct-response" advertising, the costs should be capitalized as intangible asset which subjects to amortization

[57]

The aggregate amount of goodwill acquired.

[58]

The summarized aggregate financial statements of investments for investments in real estate or other joint ventures which are 20 percent or more owned by the registrant or any of its subsidiaries or for which liabilities (including contingent liabilities) to the parent exceed 10 percent of the parent's regulatory capital.

[59]

Aggregate amount of warrants and rights outstanding

[60]

Estimate of uncollectible trade A/R that reduces the gross receivable to the amount expected to be collected.

[61]

The allowance for loan losses should be adequate to cover probable credit losses related to specifically identified loans as well as probable credit losses inherent in the remainder of the loan portfolio that have been incurred as of the balance sheet date. Credit losses related to off balance sheet instruments should also be accrued and reported separately as liabilities if the conditions of FASB Statement No. 5 are met. Presented separately as a deduction from loans on the balance sheet or in the notes. Present an analysis of the changes in the allowance for loan losses in the notes for each period in which an income statement is presented. For banks, disclose 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.

[62]

This allowance for loan losses should be adequate to cover probable credit losses related to specifically identified fixed maturity real estate loans as well as probable credit losses inherent in the remainder of that loan portfolio that have been incurred as of the balance sheet date.

[63]

Changes in Allowance for Loan Losses

[64]

Summary of activity in the allowance for loan losses, including allocated transfer risk reserves (if applicable). The summary should include the balance at the beginning and end of the period, provision charged to income, recoveries and charge-offs.

[65]

A summary of the allowance for losses on real estate and joint venture investments in real estate. The summary should include the balances at the beginning and end of the periods, and the periods'' provision and charge-offs.

[66]

Policy for determining the allowance for loan losses, specifically describing how they determine the amount of each element of the allowance. This may also include the policy for recognizing interest income on impaired loans, including how cash receipts are recorded.

[67]

The amount for allowance for loan losses. The allowance for loan losses should be adequate to cover probable credit losses related to specifically identified loans as well as probable credit losses inherent in the remainder of the loan portfolio that have been incurred as of the balance sheet date.

[68]

Aggregate amount for the credit loss allowance related to loans acquired, sold, securitized or transferred during an accounting period

[69]

Estimated credit loss provision for the loans newly acquired during an accounting period

[70]

Credit loss allowance related to loans sold or securitized during an accounting period

[71]

The accounting policies and methodology used in estimating the allowance or liability and related provisions for loan or other credit losses, which should identify the factors that influenced management's judgment (e.g., historical losses and existing economic conditions) and may also include discussion of risk elements relevant to particular categories of financial instruments.

[72]

The amount of expense charged against earnings by a company to write off acquisition costs.

[73]

Amortization or accretion of bond premiums and discounts reported in the income statement that are needed to adjust net income to a cash basis

[74]

Amortization expense from amortization of deferred loan fees

[75]

The amount of expense charged against earnings by a company to write off the cost of intangible possessions.

[76]

The periodic write-downs of capitalized mortgage servicing rights (e.g. rights of billing, collecting payment for a fee) over the estimated servicing-income-generating period; such write-downs should also be proportionate to the estimated servicing income earned for each accounting period

[77]

Policy acquisition costs are costs that vary with and are primarily related to the acquisition and renewal of insurance contracts during the period (e.g., commissions, salaries of underwriting personnel, inspection fees).

[78]

The amount of expense charged against earnings by a company to write off the cost of an intangible possession.

[79]

The aggregate amount of periodic write-downs of recorded intangible assets and certain deferred expenses recognized during an accounting period Note: This element serves as a category heading only. No data may be tagged to this element.

[80]

The amount of exit costs by type recognized as liabilities

[81]

The ratios and amounts of regulatory capital.

[82]

The current receivables (due within one year or one operating cycle) to be collected from an entity that is controlling, under the control of, or within the same control group as the reporting entity by means of direct or indirect ownership

[83]

The non-current receivables (due beyond one year or one operating cycle) to be collected from an entity that is controlling, under the control of, or within the same control group as the reporting entity by means of direct or indirect ownership

[84]

The aggregate amount of receivables to be collected from entities that are controlling, under the control of, or within the same control group as the reporting entity by means of direct or indirect ownership

[85]

Amounts due from stockholders or officers, which are usually due within 1 year (or one business cycle).

[86]

Amounts due from stockholders or officers, which are usually due beyond 1 year (or one business cycle).

[87]

Amounts due from stockholders or officers.

[88]

The current receivables (due within one year or one operating cycle) to be collected from related parties other than affiliates or officers/stockholders (e.g. owner's immediate families or employee pension trusts)

[89]

The aggregate amount for non-current receivables (due beyond one year or one operating cycle) to be collected from related parties other than affiliates or officers/stockholders (e.g. owner's immediate families or employee pension trusts)

[90]

The aggregate amount of receivables to be collected from related parties other than affiliates or officers/stockholders (e.g. owner's immediate families or employee pension trusts)

[91]

Amounts due from related parties - including affiliates which are usually due within 1 year (or one business cycle). . Affiliates are defined as parties which are directly or indirectly controlled by, under the control of, or is under common control with the entity.

[92]

The aggregate amount for current receivables (due within one year or one operating cycle) to be collected from related parties (including affiliates, owners/officers and their immediate families, pension trusts, etc.) Note: This element serves as a category heading only. No data may be tagged to this element.

[93]

Amounts due from related parties - including affiliates which are usually due beyond 1 year (or one business cycle). . Affiliates are defined as parties which are directly or indirectly controlled by, under the control of, or is under common control with the entity.

[94]

The aggregate amount for non-current receivables (due beyond one year or one operating cycle) to be collected from related parties (including affiliates, owners/officers and their immediate families, trusts, etc.) Note: This element serves as a category heading only. No data may be tagged to this element.

[95]

The aggregate amount of receivables to be collected from related parties where one party can exercise control or significant influence over another party; including affiliates, owners/officers and their immediate families, pension trusts, etc.

[96]

[97]

Liabilities owed to an affiliated company, example (which is an entity holding less than a majority of the common stock of another related company or if both companies are subsidiaries of a third company.. Also includes Liabilities of Parent to Sub.

[98]

The non-current obligation (due beyond one year or one operating cycle) owed to an entity that is controlling, under the control of, or within the same control group as the reporting entity by means of direct or indirect ownership

[99]

The aggregate obligations owed to entities that are controlling, under the control of, or within the same control group as the reporting entity by means of direct or indirect ownership

[100]

Amounts due to stockholders or officers.

[101]

Amounts due to stockholders or officers, which are usually due within 1 year (or one business cycle).

[102]

Amounts due to stockholders or officers, which are usually due more than 1 year (or one business cycle).

[103]

The aggregate amount for current obligations (due within one year or one operating cycle) owed to related parties other than affiliates or officers/stockholders (e.g. owner's immediate families or employee pension trusts)

[104]

The aggregate amount for non-current obligations (due beyond one year or one operating cycle) owed to related parties other than affiliates or officers/stockholders (e.g. owner's immediate families or employee pension trusts)

[105]

The aggregate obligations owed to related parties other than affiliates or officers/stockholders (e.g. owner's immediate families or employee pension trusts) at the financial statement date

[106]

Liabilities owed to a related party not associated with a long-term obligation, which is when one entity has control or significant influence over another company.

[107]

The aggregate amount for current obligations (due within one year or one operating cycle) owed to related parties where one party can exercise control or significant influence over another party Note: This element serves as a category heading only. No data may be tagged to this element.

[108]

The aggregate amount for noncurrent obligations (due beyond one year or one operating cycle) owed to related parties where one party can exercise control or significant influence over another party

[109]

The aggregate amount for noncurrent obligations (due beyond one year or one operating cycle) owed to related parties where one party can exercise control or significant influence over another party Note: This element serves as a category heading only. No data may be tagged to this element.

[110]

The aggregate obligations owed to related parties other than affiliates or officers/stockholders (e.g. owner's immediate families or employee pension trusts) at the financial statement date

[111]

The aggregate obligations owed to related parties other than affiliates or officers/stockholders (e.g. owner's immediate families or employee pension trusts) at the financial statement date Note: This element serves as a category heading only. No data may be tagged to this element.

[112]

The description of net changes in the valuation allowance provided for estimated credit loss associated with loans and leases during an accounting period; may include additional provisions, actual credit loss charge-offs and recoveries

[113]

For each of the last two fiscal years, for the major categories of assets and liabilities, present: (a) the dollar amount of the change in related interest income, segregated into amounts attributable to changes in volume, changes in rates and changes in rate/volume, (b) the dollar amount of the change in related interest expense, segregated into amounts attributable to changes in volume and that portion which is due to changes in rates and changes in rate/volume, (c) types and amounts of any out-of-period items and adjustments (which should be excluded from a and b above), (d) segregate amounts between domestic and foreign activities.

[114]

For each of the last three fiscal years, include an analysis of net interest earnings. For each major category of interest-earning asset and interest-bearing liability disclose: (a) the average amount of the asset or liability outstanding during the year, (b) the interest earned or paid on each asset or liability category, (c) the method of treating non-accruing loans for purposes of this analysis, (d) the amount of loan fees included in interest income, (e) if tax-exempt income is calculated on a tax-equivalent basis, the extent of recognition of exemption from taxation and the tax rate used, (f) the average yield for each asset category, (g) the average rate paid for each liability category, (h) the average yield on all interest-earning assets, (i) the average effective rate paid on all interest-bearing liabilities, and (j) the net yield on interest-earning assets (net interest earnings divided by total interest-earning assets).

[115]

Transfer agent fees stated on an annualized basis.

[116]

An impairment loss measured as the amount by which the carrying amount of the asset exceeds the fair value of the asset.

[117]

The aggregate long-lived assets write-downs recognized during an accounting period due to impairment in value as revealed in required management evaluation; the non-recoverable carrying value of such assets should then be reduced to their lower fair value or fair value minus selling costs in case of assets to be disposed of by sale Note: This element serves as a category heading only. No data may be tagged to this element.

[118]

required note disclosures related to assets of the reporting entity, may include asset classification/valuation policies, significant changes, etc. Note: This element serves as a category heading only. No data may be tagged to this element.

[119]

The legal obligations to perform activities related to the retirement of long-lived .

[120]

Sum of all current assets - those assets that are reasonably expected to be realized in cash or sold or consumed within a year or within the normal operating cycle of the entity.

[121]

Assets that are reasonably expected to be realized in cash or sold or consumed during the normal operating cycle of the business. Note: This element serves as a category heading only. No data may be tagged to this element.

[122]

Sum of all noncurrent assets - those assets that are reasonably expected to be realized in cash or sold or consumed beyond a year or the normal operating cycle of the entity.

[123]

The aggregate amount for all the assets with expected useful life greater than one year or one operating cycle, whichever is longer Note: This element serves as a category heading only. No data may be tagged to this element.

[124]

Probable future economic benefit obtained or controlled by an entity.

[125]

The Sum Total of All of the Assets Associated with Closed Block of Business.

[126]

Long lived assets that are held-for-sale and anticipated to be sold in the near future (less than 12 months).

[127]

Long lived assets held-for-sale.

[128]

Long lived assets held-for-sale.

[129]

The aggregate net value (measured at the lower of net carrying value or fair value) for all current assets (assets with expected useful life shorter than one year or one operating cycle, whichever is longer) held by a business component to be sold or has been disposed of through sale at the financial statement date

[130]

The aggregate amount for all the resources that can provide the reporting entity with future benefits; it can be further divided into current assets and non-current assets based on the expected lengths of individual items' useful life Note: This element serves as a category heading only. No data may be tagged to this element.

[131]

Assumed Earned Premiums is the Earned Premium Associated With Assumed Written Premium

[132]

Assumed Written Premiums Related to Premiums Written by Another Company

[133]

Disclosures related to the entity's auction market preferred securities. The auction market is a system by which securities are bought and sold on the securities exchanges, as distinguished from the over-the-counter market where trades are negotiated.

[134]

The amortized cost for the available-for-sale security.

[135]

The acquisition cost of available-for-sale debt securities issued by corporations adjusted for the amortization/accretion of premium/discount (the difference between face value and acquisition cost)

[136]

Fair value of Corporate debt Securities available-for-sale

[137]

Debt and equity securities which are not trading securities nor held-to-maturity securities.

[138]

The acquisition cost of available-for-sale debt securities issued by foreign governments adjusted for the amortization/accretion of premium/discount (the difference between face value and acquisition cost)

[139]

Fair value of Debt Securities issued by Foreign Governments available-for-sale

[140]

The aggregate acquisition cost of all available-for-sale securities that are encumbered (parties other than the reporting entity also have valid claims against such securities) adjusted for the amortization/accretion of premium/discount (the difference between face value and acquisition cost)

[141]

The asset is pledged to another secured party(ies) who has the right by to sell or repledge the collateral.

[142]

The amortized cost of equity securities held in an available-for-sale portfolio

[143]

The amortized cost of common stock held in an available-for-sale portfolio

[144]

The fair value of common stock held in an available-for-sale portfolio

[145]

The fair market value (quoted market price or estimated fair value) of the investment in small marketable equity securities (below 20% ownership) that do not qualify for trading securities Note: This element serves as a category heading only. No data may be tagged to this element. Note: This element serves as a category heading only. No data may be tagged to this element.

[146]

Fair value of Equity Securities available-for-sale

[147]

The amortized cost of preferred stock held in an available-for-sale portfolio

[148]

The fair value of preferred stock held in an available-for-sale portfolio

[149]

The fair market value (quoted market price or estimated fair value) of all investment in marketable debt securities and small equity securities (below 20% ownership) that do not qualify for held-to-maturity securities or trading securities Note: This element serves as a category heading only. No data may be tagged to this element.

[150]

The fair value amount of a specific security type that are available-for-sale

[151]

Amount of Federal Home Loan Bank Stock required to be held by law that is available-for-sale at par value.

[152]

The amortized cost of fixed maturity securities held in an available-for-sale portfolio

[153]

The fair market value (quoted market price or estimated fair value) of the investment in marketable available-for-sale debt securities (debt securities that do not qualify for held-to-maturity securities or trading securities) Note: This element serves as a category heading only. No data may be tagged to this element. Note: This element serves as a category heading only. No data may be tagged to this element.

[154]

The fair value amount of fixed maturity securities that are available-for-sale

[155]

The acquisition cost of other non-major available-for-sale debt securities adjusted for the amortization/accretion of premium/discount (the difference between face value and acquisition cost)

[156]

Fair value of Other debt Securities available-for-sale

[157]

A summary of amortized cost and market value of securities available-for-sale by the following categories due within one year, one through five years, five through ten years, and due after ten years.

[158]

The aggregate acquisition cost of all available-for-sale securities that are backed by mortgages (loans secured by collateral) adjusted for the amortization/accretion of premium/discount (the difference between face value and acquisition cost); the issuer of such securities will use interest & principal payments received from the mortgage loans to repay the investors

[159]

The fair value of all mortgage-backed securities, including mortgage pass-through securities, collateralized mortgage obligations (CMO), real estate mortgage investment conduits (REMICs), CMO and REMIC residuals, and stripped mortgage-backed securities. Exclude the following: (1) securities backed by loans extended under home equity lines, (2) bonds issued by the Federal National Mortgage Association (FNMA) and the Federal Home Loan Mortgage Corporation (FHLMC) that are collateralized by mortgages and mortgage-backed bonds issued by non-US Government issuers, (3) participation certificates issued by the Export-Import Bank and the General Services Administration, and (4) participation certificates issued by a Federal Intermediate Credit Bank.

[160]

Financial Instruments which are not trading securities nor held-to-maturity securities.

[161]

The fair market value (quoted market price or estimated fair value) of investment in all other types of available-for-sale securities (securities that do not qualify for held-to-maturity securities or trading securities)

[162]

The acquisition cost of available-for-sale debt/equity securities issued by US state and local governments adjusted for the amortization/accretion of premium/discount (the difference between face value and acquisition cost)

[163]

Fair value of investments in bonds of States within the US and political subdivisions of the states available-for-sale

[164]

Description of the type of securities that are available-for-sale

[165]

The aggregate acquisition cost of all available-for-sale securities that are not encumbered (other parities do not have valid claims against such securities) adjusted for the amortization/accretion of premium/discount (the difference between face value and acquisition cost)

[166]

The asset is not pledged in any way or the secured party does not have the right to sell or repledge the collateral.

[167]

The gross unrealized holding gains and losses for the available-for-sale security.

[168]

The acquisition cost of available-for-sale debt/equity securities issued by US Treasury and other federal governmental entities adjusted for the amortization/accretion of premium/discount (the difference between face value and acquisition cost)

[169]

Fair value of US Treasury and other U.S. government corporations and agencies available-for-sale

[170]

Includes a description of the type of security, the fair value amount, gross unrealized holding gains and losses, and the amortized cost for available-for-sale securities.

[171]

Financial Instruments which are not trading securities nor held-to-maturity securities

[172]

Fair market value of the investment in debt securities and small equity securities (below 20% ownership) that do not qualify for held-to-maturity securities or trading securities Note: This element serves as a category heading only. No data may be tagged to this element.

[173]

The average balance sheets including the following significant categories of assets and liabilities (including all major categories of interest-earning assets and interest-bearing liabilities) for each of the last three fiscal years: (a) loans, (b) taxable investment securities, (c) non-taxable investment securities, (d) interest-bearing deposits in other banks, (e) federal funds sold and securities purchased with agreements to resell, (f) other short-term investments, (g) other categories of interest-bearing assets (specify if significant), (h) savings deposits, (i) other time deposits, (j) short-term debt, (k) long-term debt, (l) other categories of interest-bearing liabilities, and (m) segregated amounts (of average total assets and total liabilities) between domestic and foreign activities.

[174]

The average interest rate on all borrowings outstanding.

[175]

Average balance to be maintained to satisfy Federal Home Loan Bank requirements

[176]

Average balance to be maintained to satisfy Federal Reserve requirements

[177]

An explanation of the practice followed for the classification of current assets and liabilities if a company's normal operating cycle is longer than one year and the balance sheet is classified.

[178]

The full amount of the liability represented by drafts and bills of exchange that have been accepted by the reporting bank, or by others for its account, and that are outstanding.

[179]

The amount of bank acceptances outstanding.

[180]

Checks written in excess of existing cash balances. Overdrafts generally have a very short time frame for correction/repayment and are therefore more similar to short-term bank financing than trade financing.

[181]

Earnings on or other increases in the value of the cash surrender value of bank owned life insurance policies.

[182]

The value of insurance policy premiums prepaid by a bank to insure against its officers/executives' lives where the bank is the beneficiary

[183]

Companies engaged in advertising barter transactions should disclose the amount of revenue and expense recognized from advertising barter transactions for each income statement period presented, and If the fair value of revenue and expense from advertising barter transactions is not determinable within the limits of EITF 99-17, disclose information regarding the volume and type of advertising surrendered and received (such as the number of equivalent pages, the number of minutes, or the overall percentage of advertising volume) for each income statement period presented.

[184]

Presentation of the Basic EPS on face of and/or in the footnotes to the financial statements; including basic EPS of income from continuous operation and basic EPS of other net income components (e.g. discontinued operation, extraordinary item) based on the reporting entity's specific circumstances; reconciliation between basic EPS and diluted EPS is also required if with complex capital structure Note: This element serves as a category heading only. No data may be tagged to this element.

[185]

Basic earnings (net income) per Outstanding Share.

[186]

Method used in determining the lower of cost or fair value of all nonmortgage loans and other loans held-for-sale (that is, aggregate or individual asset basis). The classification and method of accounting for interest-only strips, loans, other receivables, or retained interests in securitizations that can be contractually prepaid or otherwise settled in a way that the holder would not recover substantially all of its recorded investment. The policy for charging off uncollectible loans. The policy for determining past due or delinquency status (that is, whether past due status is based on how recently payments have been received or contractual terms).

[187]

Advance payments received from a customer prior to any costs being incurred in manufacturing a product to a customer's specification.

[188]

The concept is a positive assertion that the bond is insured. The fact value can be TRUE, if the bond is insured, or FALSE if the bond is not insured.

[189]

Description of borrowings transactions and amounts outstanding.

[190]

The liability to record the obligation to repay borrowing under guaranteed investment contracts

[191]

The change, in broker-dealer related receivables (payables) recorded on the balance sheet, is needed to adjust net income in order to arrive at net cash flows provided by (used in) operations.

[192]

Receivables from broker-dealers for securities sold

[193]

Description of the fund's brokerage offset and custody credit arrangements.

[194]

Structures used in the conduct of business. Including office, production, storage, building improvements and distribution facilities.

[195]

Description of assets held-for-sale that was purchased during the acquisition of a company

[196]

The name and a brief description of the acquired company and, if applicable, the percentage of voting equity interests acquired. The nature and amount of any material, nonrecurring items included in the reported pro forma results of operations.

[197]

Amount of adjustments to the purchase price.

[198]

The value assigned to the shares issued for the purchase of a company.

[199]

The amount of assigned in total to intangible assets that are amortizable

[200]

The amount of liabilities assumed in the purchase price in the acquisition of a company.

[201]

The amount of assigned in total to intangible assets that are not amortized

[202]

A condensed balance sheet disclosing the amount assigned to each major asset and liability caption of the acquired company at the acquisition date.

[203]

The cost to acquire the company

[204]

The total amount of goodwill created from the acquisition of a company

[205]

Description of the accounting methods followed in determining the basis used by the acquiring entity to value its interest in the acquired entity and the rationale.

[206]

The pro forma results of operations for the current period as though the business combination or combinations had been completed at the beginning of the period

[207]

The pro forma results of operations for the immediately preceding comparable prior period as though the business combination or combinations had been completed at the beginning of that period if comparative financial statements are presented.

[208]

The number of shares that were issued or are issuable for the acquisition of a company

[209]

Consideration that is issued or issuable at end of contingency period or that is held in escrow. Disclosure applicable when a company acquires or combines with another company. Example disclosures include: 1) name and description of acquired company, 2) reasons of acquisitions, including factors contributing to purchase price that results in goodwill, 3) period for which results of operations of acquired company are included in the income statement, 4) cost of the acquired company, 5) number of shares of equity interest issued or issuable and amounts assigned thereto, 6) contingent payments, options, or commitments and their proposed accounting treatment, 7) purchased R&D assets and amount written off, 8) material adjustments in subsequent periods, 9) (for SEC) nature of any contingencies that might affect the ultimate allocation of the purchase price, 10) (for SEC) the information that it has arranged to obtain before the allocation can be finalized, and 11) (for SEC) the terms of the contingent consideration and the potential impact on future earnings. For acquired intangible assets, disclose amount assigned by major class, including goodwill. For those to be amortized, disclose the weighted average amortization period. Also disclose the pro forma results of operations for the current period and the period immediately preceding as though combined at beginning of period, and (pro forma not required for nonpublic companies). If any of the purchase price is allocated to net assets held for sale that were identified at the acquisition date and are expected to be sold within one year of the acquisition date, disclose: (a) a description of the operations held for sale, (b) a description of the method used to assign amounts to the assets held for sale, (c) the expected disposal date, (d) the method used to account for the assets held for sale, (e) the amount of profit or loss of the operation during the period that is excluded from the consolidated income statement together with a schedule reconciling that amount to the earnings received or losses funded by the parent that have been accounted for as an adjustment to the carrying amount of the assets, and (f) the gain or loss on the ultimate disposition of the assets that has been accounted for as an adjustment of the original purchase price allocation. If a decision not to sell a line of business or a portion is made, disclose: (a) the reason not to sell, and (b) an explanation of the adjustment to the carrying amount of the operations held for sale that will be allocated to the current fair values of its identifiable assets and liabilities.

[210]

Financial statement footnote that explains the details of business acquisitions planned/initiated/completed during an accounting period, including background, timing, allocation of acquisition costs, etc.

[211]

Business Exit Costs

[212]

The amount of revenues from external customers attributed to the enterprise's country of domicile (e.g., the U.S.).

[213]

The amount of revenues from external customers attributed to all foreign countries in total. If revenues from external customers attributed to an individual foreign country are significant, disclose these revenues separately and the name of the country.

[214]

Listing of the transaction revenues from major customers if aggregate revenues brought by single customer (several entities under same control group qualifies) accounted for 10% or more of entity's total revenues; required disclosure includes revenue amount for each such customer and reporting segments' identities but not customers' identities.

[215]

The amount of long-lived assets (other than financial instruments, long-term customer relationships of a financial institution, mortgage and other servicing rights, deferred policy acquisition costs, and deferred tax assets) located in the enterprise's country of domicile.

[216]

[217]

Depreciation, depletion and amortization expense for each reportable segment.

[218]

Equity in net income of investees accounted for under the equity method for each reportable segment.

[219]

Revenues from external customers for each reportable segment.

[220]

Extraordinary items for each reportable segment.

[221]

Income tax or benefit for each reportable segment.

[222]

Interest expense for each reportable segment.

[223]

Interest revenue for each reportable segment.

[224]

Significant noncash items other than depreciation, depletion and amortization expense for each reportable segment.

[225]

Revenues from transactions with other operating segments of the same enterprise for each reportable segment.

[226]

For each reportable segment, the amount of: (a) revenues from external customers, (b) revenues from transactions with other operating segments of the same enterprise, (c) interest revenue, (d) interest expense, (e) depreciation, depletion, and amortization expense, (f) unusual items, (g) equity in the net income of investees accounted for by the equity method, (h) income tax expense or benefit, (i) extraordinary items, (j) significant noncash items other than depreciation, depletion, and amortization expense.

[227]

If revenues from single external customer amount to 10 percent or more of an enterprise's revenues, the total amount of revenues from each such customer

[228]

The amount of total revenues from external customers for each product and service or each group of similar products and services

[229]

Information about other business activities and operating segments that are not reportable shall be combined and disclosed in an “all other” category separate from other reconciling items. The sources of the revenue included in the “all other” category should be described. Disclose types of products and services from which each reportable segment derives its revenues. Provide an explanation of the measurements of segment profit or loss and segment assets for each reportable segment. At a minimum, disclose the following: 1) The basis of accounting for any transactions between reportable segments. 2) The nature of any differences between the measurements of the reportable segments' profits or losses and the enterprise's consolidated income before income taxes, extraordinary items, discontinued operations, and the cumulative effect of changes in accounting principles (if not apparent from the reconciliations described below). 3) The nature of any changes from prior periods in the measurement methods used to determine reported segment profit or loss and the effect, if any, of those changes on the measure of segment profit or loss. 4) The nature and effect of any asymmetrical allocations to segments. For example, an enterprise might allocate depreciation expense to a segment without allocating the related depreciable assets to that segment. If an enterprise changes the structure of its internal organization in a manner that causes the composition of the reportable segments to change, the corresponding information for earlier periods, including interim periods, should be restated unless it is impracticable to do so. Following a change in the composition of its reportable segments, disclose whether the corresponding items of segment information for earlier periods have been restated.

Companies often disclose the reportable segments of their business and how they determined the segments (e.g. by products and services, geography, regulatory environments, etc). For each segment, specific amounts of items are often reported, such as revenue by product/service and external customers, profit or loss, total assets, interest revenue and expense, depreciation and amortization expense, income tax expense, and expenditures on long lived assets. Explanations are often included on differences between each segment, such as 1) certain measurements of segment profit or loss (e.g. income before taxes, extraordinary items, discontinued operations, change in accounting principle) and assets and 2) changes in methods and measurements from prior year, between segment and consolidated assets. Reconciliation is also provided between the total of the segment items disclosed (e.g. revenue, assets, etc) to the consolidated entity. If not disclosed as part of operating segment information, disclose: (a) total revenues from external customers for each product and service, (b) geographic information about revenues from external customers and long-lived assets, and if this is impracticable, that fact shall be disclosed. If revenues from a single external customer are 10 percent or more of total revenues, disclose the total amount of revenues from each such customer and the identity of the segment or segments reporting the revenues.

[230]

The gross proceeds from calls and maturities of mortgage loans.

[231]

Net proceeds/purchases of property, plant and equipment and other productive assets.

[232]

Capitalized construction costs at the end of an accounting period, including material, labor, engineering fee, etc.

[233]

Obligation related to a capital lease, the portion which is due in one year or less in the future.

[234]

Obligation related to a capital lease, the portion which is due greater than one year (operating cycle) in the future.

[235]

Obligation related to a capital lease.

[236]

Tangible assets financed by a capital lease agreement.

[237]

Capital requirement of consolidated broker-dealer

[238]

If interest cost has been capitalized during the period, disclose the total amount of interest cost incurred.

[239]

Amount of amortization of the capitalized amount from the purchasing or originating the right to service mortgage loans for each reporting period.

[240]

Amount capitalized during the period in connection with purchasing or originating the right to service mortgage loans for each reporting period.

[241]

The fair value of capitalized mortgage servicing rights.

[242]

The methods and assumptions used to estimate the fair value of capitalized mortgage servicing rights.

[243]

Describe the reasons why it is not practicable to estimate the fair values of the mortgage servicing rights and the mortgage loans (without the mortgage servicing rights), if no cost is allocated to certain mortgage servicing rights.

[244]

Describe the risk characteristics of the underlying loans used to stratify capitalized mortgage servicing rights for purposes of measuring impairment.

[245]

Amount sold during the period in connection with the sale of mortgage servicing loans.

[246]

Disclose the activity in the valuation allowance for capitalized mortgage servicing rights, including the aggregate balance of the allowances at the beginning and end of each period, aggregate additions charged and reductions credited to operations, and aggregate direct write-downs charged against the allowances.

[247]

Includes the fair value of capitalized mortgage servicing rights and the methods and significant assumptions used to estimate that fair value. If no cost is allocated to certain mortgage servicing rights, include description of those mortgage servicing rights and the reasons why it is not practicable to estimate the fair values of the mortgage servicing rights and the mortgage loans (without the mortgage servicing rights).

[248]

The method of determining carrying amounts of loans held-for-sale.

[249]

Cash and short-term, highly liquid investments that are readily convertible to known amounts of cash and are so near their maturity that they present negligible risk of changes in value due to changes in interest rates - usually with an original maturity less than 90 days, This includes restricted cash, treasury bills, commercial paper and money market funds and other operating cash balances.

[250]

This includes the total of all noninterest-bearing balances due from depository institutions, currency and coin, cash items in process of collection, and unposted debits. Cash items in process of collection includes checks or drafts in process of collection that are drawn on another depository institution and that are payable immediately, government checks, and other items in process of collection. It does not include cash items for which the reporting bank has already received credit, credit or debit card sales slips in process of collection, cash items not conforming with the definition, and commodity or bill-of-lading drafts not yet payable, whether or not deposit credit has been given. This label may also include unposted debits (cash items in the bank's possession), currency and coin, noninterest-bearing balances due from depository institutions, and interest-bearing balances.

[251]

[252]

Disclose the accounting policy for determining which short-term, highly liquid investments are treated as cash equivalents.

[253]

The most liquid category of current assets, including money on hand, in bank, and very short-term investment (with maturity of 90 days or less) that is ready to be converted to cash with known amount (e.g. 3-month T-bill or money market funds) Note: This element serves as a category heading only. No data may be tagged to this element.

[254]

The cash collateral held by the company for borrowed securities

[255]

The change, in the cash collateral for loaned securities recorded on the balance sheet, is needed to adjust net income in order to arrive at net cash flows provided by (used in) operations.

[256]

Amount per share cash dividend declared and/or paid by an entity to common shareholders.

[257]

Cash dividend declared and/or paid by an entity to common shareholders.

[258]

Amount per share cash dividend declared and/or paid by an entity to preferred shareholders.

[259]

Cash dividend declared and/or paid by an entity to preferred shareholders.

[260]

Cash receipts from equity securities

[261]

Short term investments, excluding items classified as marketable securities, with an original maturity less than 90 days. The risk of significant changes in value due to interest of credit risk is minimal, excluding restricted cash.

[262]

Note disclosures required in addition to statement of cash flows; include reporting entity's policy about cash equivalents, schedule for noncash investing & financing transactions, reconciliation between net income and net cash from operating activities if used direct method to prepare statement of cash flows, etc. Note: This element serves as a category heading only. No data may be tagged to this element.

[263]

The total interest and dividends received in the period from loans to, other debt of, and equity of other entities.

[264]

Operating cash receipt category used to prepare statement of cash flows under direct method; reflecting the aggregate amount for cash interests (dividends) received on loans/debts (equity) of other entities during an accounting period Note: This element serves as a category heading only. No data may be tagged to this element.

[265]

If the indirect method is used, amounts of interest paid (net of amounts capitalized) during the period shall be provided in related disclosures.

[266]

The cash receipts from returns on loans and other debt instruments of other entities.

[267]

Disclose cash that is pledged or subject to withdrawal restrictions. The details of the restrictions may be described. If compensating balance arrangements exist, but do not legally restrict cash amounts, disclose the terms of the arrangements and the amounts involved and the amount of compensating balances and the terms of the underlying agreements maintained to assure future credit availability.

[268]

The total amount of cash paid for the loss (the actual damage) and loss adjustment expenses (the expense incurred related to claims other than the actual loss, e.g. legal fees) by insurance companies to settle claims; it'll reduce the reserve amount

[269]

The amount of cash paid for expenses incurred during underwriting activities (the process to review insurance applications, evaluate risks, accept/reject applications and determine the premiums to be charged) for insurance companies

[270]

Cash payments to other suppliers and employees for other goods and services.

[271]

Operating cash payment category computed separately to prepare statement of cash flows under direct method, reflecting the total amount paid to employees and suppliers in cash rather than on account during an accounting period Note: This element serves as a category heading only. No data may be tagged to this element.

[272]

All other cash payments that do not stem from transactions defined as investing or financing activities, such as payments to settle lawsuits, cash contributions to charities, and cash refunds to customers.

[273]

The actual amount of cash disbursed for the period to satisfy environmental liabilities.

[274]

Cash payments to acquire materials for manufacture or goods for resale.

[275]

Cash payments to acquire other goods not used in manufacturing and services.

[276]

Amount of cash payments on restructuring charges

[277]

Cash payments from the purchase of other assets.

[278]

Cash payments resulting from the purchases of securities and other assets acquired specifically for resale.

[279]

Other cash provided by (used in) financing activities

[280]

Net cash receipts and cash payments for deposits placed with other financial institutions.

[281]

Net cash receipts and cash payments for loans made to customers.

[282]

Net cash receipts and cash payments for principal collections of loans.

[283]

Net cash receipts and cash payments for repayments of deposits

[284]

Net cash receipts and cash payments for time deposits accepted.

[285]

Net cash receipts and cash payments for withdrawals of deposits.

[286]

Cash receipts from the sale of other assets.

[287]

Cash receipts resulting from the sales of securities and other assets acquired specifically for resale.

[288]

All other cash receipts that do not stem from transactions otherwise defined or defined as investing or financing activities, such as amounts received to settle lawsuits; proceeds of insurance settlements except for those that are directly related to investing or financing activities, such as from destruction of a building; and refunds from suppliers.

[289]

Cash receipts in the period resulting from the sale of goods and services.

[290]

Cash surrender value of life insurance on company officers.

[291]

Purchases related to acquisition

[292]

Cash and short-term investments with an original maturity less than one year, including restricted cash.

[293]

The aggregate amount for money on hand, in bank, very short-term investment that is ready to be converted to cash in known amount (with maturity of 90 days or less, e.g. 3-month T-bill) and short-term investment (with maturity of 1 year or less) Note: This element serves as a category heading only. No data may be tagged to this element.

[294]

Unrestricted cash available for day-to-day operating needs

[295]

Ceded Earned Premiums is the Earned Premium Associated With Ceded Written Premium

[296]

Ceded Written Premiums Relates to the Premiums Ceded to Another Company

[297]

A change that has no material effect on current financial statements but is reasonably certain to have a substantial effect in later years should be disclosed. If a company changes its method of amortization for newly acquired, identifiable, long-lived assets and uses that method for all additional new assets of the same class but continues to use the previous method for previously existing assets of that class, disclose the nature of the change, effect on income before extraordinary items, effect on net income, and related per share amounts. For a retroactive accounting change, disclose the nature of and justification for the change and the effect on income before extraordinary items, net income, and the related per share amounts for all prior periods presented. Also disclose differences between opening balances of shareholders’ equity accounts and balances previously reported. Description of a change in an accounting principle, which may include: (1) the nature and reason for a change and 2) the effect on income before extraordinary items, net income, and related per share amounts.

[298]

An explanation of a change in auditors.

[299]

If, because of reclassifications or other reasons, changes have occurred in the manner of or the basis for presenting corresponding items in comparative financial statements, the changes should be explained. If it is impracticable to reclassify prior-period financial statements, as called for by certain consensuses of accounting pronouncements, disclosure should be made of the reasons why reclassification was not made and the effect of the reclassification on the current period.

[300]

Description of any major changes in the tax-exempt portfolio.

[301]

The gross amount of actual credit charge-offs.

[302]

The total value of net charge-offs (gross charge-offs less gross recoveries)

[303]

Description of the type of class of common stock

[304]

The Sum Total of All of the Liabilities Associated with Closed Block of Business.

[305]

Description of the accounting policies for insurance contracts associated with the company's closed block of business

[306]

Disclosures Surrounding a Company's Closed Block of Business

[307]

The change, in the cash collateral on securities lending and derivatives recorded on the balance sheet, is needed to adjust net income in order to arrive at net cash flows provided by (used in) operations.

[308]

The collateral received by the company on loaned securities

[309]

Short-term unsecured obligations with maturities ranging from 2 to 270 days, issued by banks, corporations and other borrowers to investors.

[310]

Commissions and fees from fiduciary activities (e.g., trust department income) that exceed 1 percent of the aggregate of total interest income and other income.

[311]

Report gross income from services rendered by the banks trust department or by any of its consolidated subsidiaries acting in any fiduciary capacity. Exclude commissions and fees received for the accumulation or disbursement of funds deposited to Individual Retirement Accounts (IRAs) or Keogh Plan accounts when they are not handled by the bank's trust department (report in "Service charges on deposit accounts (in domestic offices)"). Trust fees are asset-based and earned for acting in a fiduciary capacity as trustee or executor, and acting as register of securities. Include fees for acting as agent for fiduciary placement and loans. Include fees earned on custody or investment advisory services when such fees are not separately billed to the customer.

[312]

Commissions, brokers'' fees and markups on securities underwriting and other securities activities that exceed 1 percent of the aggregate of total interest income and other income.

[313]

Description of any commitments to acquire property

[314]

Description of any purchase agreements the entity has committed to.

[315]

Description of any sales agreements the entity has committed to.

[316]

Summary of an entity's commitments to extend credit by type.

[317]

Required note disclosure for significant commitments and possible future events (especially those associated with estimated losses, i.e., loss contingencies)

[318]

Accrual for estimated losses from loss contingencies and commitments.

[319]

Description of any significant commitments the company has entered into, such as purchase agreements and sales agreements, for the acquisition of investments, property, plant and equipment, or an obligation to reduce debt or restrict dividends.

[320]

Common Dividends Paid - Cash

[321]

Common Dividends Paid - Stock

[322]

Description of the Type or Class of Common Stock

[323]

Face amount or stated value of capital stock and not the actual value it would receive on the open market per share.

[324]

Amount of common stock allocated to existing shareholders of an entity to buy shares of a new issue of common stock before it is offered to the public.

[325]

[326]

Net change in the total number of common shares during an accounting period; such change may arise from new issuance, retirement, stock split, distribution of stock dividends, exercise of stock options, etc. Note: This element serves as a category heading only. No data may be tagged to this element.

[327]

The maximum number of shares permitted to be issued by an entity's charter and bylaws.

[328]

Share of an entity, authorized in the corporate charter, which have been issued and are outstanding. These shares represent capital invested by the firm's shareholders and owners, and may be all or only a portion of the number of shares authorized.

[329]

Number of shares issued by an entity and held by shareholders - excludes shares held in treasury.

[330]

Value of common stock outstanding. Value may be calculated differently depending on whether the stock is issued at par value, no par or stated value.

[331]

Disclosures Concerning the Company's Common Stock

[332]

Net change in the paid-in capital in excess of par/stated value related to common stocks issued during an accounting period

[333]

Net change in the paid-in capital in excess of par/stated value related to common stocks issued during an accounting period Note: This element serves as a category heading only. No data may be tagged to this element.

[334]

The total share number for common stocks issued during demutualization; i.e. an insurance company changes form from Mutual (the insured own the company) to Stock (stockholders own the company)

[335]

The legal value (par value, stated value or issuance value in case of non-par non-stated-value stock) for common stocks issued during demutualization; i.e. an insurance company changes form from Mutual (the insured own the company) to Stock (stockholders own the company)

[336]

This is the common stock issued as part of the demutualization

[337]

Value of common stock issued as a result of employee stock purchase plan recorded above par value.

[338]

Effect on Retained Earnings of stock issued as a result of employee stock purchase plans.

[339]

Number of shares of common stock issued as a result of employee stock purchase plan.

[340]

Value of common stock issued as a result of employee stock purchase plan recorded at par value.

[341]

Total value of common stock issued by an entity as a result of employee stock purchase plan.

[342]

Value of Employee Restricted Shares of common stock recorded above par value.

[343]

The effects on Retained Earnings for employees' restricted common shares issued

[344]

Number of shares of Employee Restricted Shares issued.

[345]

Par Value of Employee Restricted Shares of common stock.

[346]

Issuance of employee stock that is tied to a contingency that must be met in order to keep the full value of the award.

[347]

Value of common stock issued in an initial public offering recorded above par value.

[348]

Number of shares of common stock issued in an initial public offering.

[349]

Value of common stock issued in an initial public offering recorded at par value.

[350]

Total value of common stock issued by an entity in an initial public offering.

[351]

Additional paid in capital on common stock issued to the public after demutualization

[352]

The total share number for common stocks issued through private placement (issue stock to investors directly rather than through public offering) during an accounting period

[353]

The legal value (par value, stated value or issuance value in case of non-par non-stated-value stock) for common stocks issued through private placement (issue stock to investors directly rather than through public offering) during an accounting period

[354]

This is the common stock issued to the public after demutualization

[355]

Value of common stock issued as a result of employee Profit Sharing Plans recorded above par value.

[356]

Effect on Retained Earnings of common stock issued as a result of employee Profit Sharing Plans.

[357]

Number of shares of common stock issued as a result of employee Profit Sharing Plans

[358]

Value of common stock issued as a result of employee Profit Sharing Plans recorded at par value

[359]

Common Stock Issued in association with employee profit sharing plans

[360]

Value of stock issued pursuant to acquisitions recorded above par value.

[361]

Number of shares of stock issued pursuant to acquisitions.

[362]

Value of common stock issued pursuant to acquisitions recorded at par value.

[363]

Effects on Retained Earnings of common stocks issued during an accounting period (e.g. distribution of stock dividends)

[364]

Effects on Retained Earnings of common stocks issued during an accounting period (e.g. distribution of stock dividends) Note: This element serves as a category heading only. No data may be tagged to this element.

[365]

Total number of common shares issued during an accounting period

[366]

Total number of common shares issued during an accounting period Note: This element serves as a category heading only. No data may be tagged to this element.

[367]

Value of common and/or treasury stock issued as a result of the exercise of stock options recorded above par value.

[368]

Effect on Retained Earnings of stock issued as a result of the exercise of stock options.

[369]

Number of shares of common stock issued as a result of the exercise of stock options.

[370]

Value of common stock issued as a result of the exercise of stock options recorded at par value.

[371]

Number of shares of common stock issued as a result of stock splits.

[372]

Total value of common stock issued by an entity as a result of stock splits.

[373]

The total share number for treasury stocks (common shares reacquired) reissued by the reporting entity during an accounting period

[374]

Treasury stock reissued as common stock.

[375]

Net changes in legal value (par value, stated value or issuance value in case of non-par non-stated-value stock) for common stocks issued during an accounting period

[376]

Net changes in legal value (par value, stated value or issuance value in case of non-par non-stated-value stock) for common stocks issued during an accounting period Note: This element serves as a category heading only. No data may be tagged to this element.

[377]

Additional paid in capital on common stock issued as part of the demutualization

[378]

Net change in the total value for common stocks issued during an accounting period (i.e. include both legal value and additional paid-in capital)

[379]

Net change in the total value for common stocks issued during an accounting period (i.e. include both legal value and additional paid-in capital) Note: This element serves as a category heading only. No data may be tagged to this element.

[380]

Value beyond par of common stock that has been purchased and retired by an entity.

[381]

Effect on retained earnings of common stock that has been purchased and retired by an entity

[382]

Number of shares of common stock that has been purchased and retired by an entity.

[383]

Effect on number of shares of treasury stock by common stock that has been purchased and retired by an entity.

[384]

Effect on value of treasury stock by common stock that has been purchased and retired by an entity.

[385]

Value of common stock that has been purchased and retired by an entity recorded at par value.

[386]

Total value of common stock that has been purchased and retired by an entity.

[387]

Total number of common shares outstanding (i.e. excluding treasury shares reacquired) at the end of accounting period

[388]

Net payments and proceeds received from all common stock transactions

[389]

Net changes in the aggregate legal value (par value, stated value or issuance value in case of non-par non-stated-value stock) for all common stocks during an accounting period due to new issuance, retirement, stock split, stock dividends, etc.

[390]

[391]

Aggregate legal value (par value, stated value or issuance value in case of non-par non-stated-value stock) for all common stocks from the reporting entity by the end of accounting period

[392]

Security representing an ownership interest in an entity.

[393]

Amount of data processing expense.

[394]

Also add Regulation S-X 5.02.28 and FAS 150 paragraph 9, 20-23

[395]

If an employer has a liability for compensated absences earned but does not accrue it because the amount cannot be reasonably estimated, that fact should be disclosed.

[396]

Amount of compensation and employee benefits expense included in non-interest expense. Include as salaries and employee benefits: (1) Gross salaries, wages, overtime, bonuses, incentive compensation, and extra compensation. (2) Social security taxes and state and federal unemployment taxes paid by the bank. (3) Contributions to the bank’s retirement plan, pension fund, profit-sharing plan, employee stock ownership plan, employee stock purchase plan, and employee savings plan. (4) Premiums (net of dividends received) on health and accident, hospitalization, dental, disability, and life insurance policies for which the bank is not the beneficiary. (5) Cost of office temporaries whether hired directly by the bank or through an outside agency. (6) Workmen’s compensation insurance premiums. (7) The net cost to the bank for employee dining rooms, restaurants, and cafeterias. (8) Accrued vacation pay earned by employees during the calendar year-to-date. (9) The cost of medical or health services, relocation programs and reimbursements of moving expenses, tuition reimbursement programs, and other so-called fringe benefits for officers and employees.

[397]

Listing of the tax effects of items that give rise to temporary differences (between accounting book income under GAAP and taxable income under IRC code) and carryforwards; such tax effects are recognized as deferred tax assets (liabilities) if the underlying current-year-non-taxable items will decrease (increase) future taxable income under IRC code.

[398]

Listing of the revenue/expense components that give rise to "income from continuing operations before income tax provisions" in reporting entity's income statement

[399]

The disclosure about the components of nonperforming assets, usually include nonaccrual loans (e.g. loans past due for 90 days or more), restructured loans, foreclosed real estate, etc.

[400]

Type of other comprehensive income (e.g. foreign currency translation adjustment, unrealized gains/loss, adjustment of minimum pension liability)

[401]

Ending accumulated balances for each item in accumulated other comprehensive income may be disclosed.

[402]

Ending accumulated balances for each type in accumulated other comprehensive income

[403]

Listing of the cumulative amount for each type of comprehensive income other than net income (loss) at the end of an accounting period; including foreign currency translation adjustment, unrealized gains (losses) on securities adjusted for any reclassified realized gains (losses), and minimum pension liability.

[404]

This label may include the following: 1) the amount of income tax expense or benefit allocated to each component of other comprehensive income, including reclassification adjustments, 2) the reclassification adjustments for each classification of other comprehensive income and 3) the ending accumulated balances for each component of comprehensive income.

[405]

Description of what is classified as Comprehensive Income.

[406]

Historical cost of acquired or internally developed software.

[407]

The total amount charged to expense in each income statement presented for amortization of capitalized computer software costs and for amounts written down to net realizable value.

[408]

Amount at risk from the geographic concentration

[409]

Description of the activity, region, or economic characteristic that identifies the concentration.

[410]

Amount of revenue from a specific customer.

[411]

required disclosure of the geographic concentrations of major credit risk (risk that counterparties, individual or group, fail to perform) associated with all financial instruments with several exceptions (e.g. financial instruments related to pension plans).

[412]

Description of the type and amount at risk of geographic concentration.

[413]

Description of the type of geographic concentration.

[414]

Description of any concentration of credit risk and related accounting policies

[415]

Description and amount of loss of the failure of concentrations of credit risk.

[416]

Information pertinent to estimating the fair value of that financial instrument or class of financial instruments, such as the carrying amount, effective interest rate, and maturity.
If significant concentration of credit risk exists, disclosures often include: 1) information about the concentration’s activity, region or economic characteristics, 2) maximum amount of loss due to credit risk if concentration failed, 3) policy of requiring collateral or other security to support the financial instruments subject to credit risk, 4) a description and the company’s access to the collateral, and 5) policy of entering into master netting arrangements to mitigate the credit risk, including a description and terms of the arrangement. For financial instruments (excluding investments (e.g. securities)), disclose the fair value of financial instruments and related carrying amount, and the method(s) and significant assumptions used to estimate the fair value. Also, if it is not practicable to estimate the fair value of a financial instrument, state why.

[417]

Condensed balance sheet information of parent company only.

[418]

Condensed income statement information of parent company only.

[419]

Condensed statement of cash flow information of parent company only.

[420]

Condensed financial information of parent company only.

[421]

Disclose each of the following unless stated separately in the consolidated statements: (a) material contingencies, (b) significant provisions of long-term debt obligations, (c) a five-year schedule of debt maturities, (d) mandatory dividend or redemption requirements of redeemable stocks, and (e) guarantees.

[422]

Describe the parent company's: (a) investments in and indebtedness of and to association subsidiaries, (b) dividends paid to the registrant by consolidated institution subsidiaries and 50 percent or less owned persons accounted for by the equity method for each of the last three years, (c) dividends paid to the registrant by bank subsidiaries.

[423]

Description of the parent company's condensed financial information (balance sheet, income statement, cash flow, dividends, investments, contingencies and long-term debt)

[424]

Partially completed tangible assets that when complete will be used in the production or supply of goods and services for rental to others, or for administrative purposes.

[425]

For unrecorded obligations, the aggregate amount of the fixed and determinable portion of the obligation as of the date of the latest balance sheet presented.

[426]

Disclose an estimate of the possible loss or range of loss if a contingency is not accrued or additional exposure exists and it is reasonable possibility that a loss may incurred.

[427]

For unrecorded obligations, the amount of the fixed and determinable portion of the obligation for each of the five succeeding fiscal years

[428]

Description of the nature of any gain contingencies.

[429]

Description of any guarantees (direct or indirect) of indebtedness of others.

[430]

Required disclosure for uncertain circumstances that might cause future losses

[431]

Description of the nature of the environmental litigation.

[432]

Description of the nature of governmental investigations

[433]

Description of the nature of the insurance litigation.

[434]

Description of the nature of potential tax assessments

[435]

Descriptions of contingent litigations, such as environmental, insurance, potential tax assessments, and governmental investigations.

[436]

Disclose the nature of the contingency if it is not accrued or additional exposure exists and it is reasonable possibility that a loss may incurred.

[437]

Include the nature of the possible loss contingency as well as an estimate of the possible loss or range of loss.

[438]

Description of contingent product warranties outstanding

[439]

Description of contingent rebates outstanding

[440]

The nature of an accrual for a loss contingency and, in some circumstances, the amount accrued may be necessary for the financial statements not to be misleading. Disclosure of contingencies often includes 1) the nature of the contingency accrual, 2) an estimate of the possible loss or range of loss if a contingent loss is not accrued or exposure to loss exists in excess of the amount accrued, 3) description and amount of loss contingencies relating to guarantees (written and oral) (e.g. guarantee of debt, standby letters of credit, repurchase receivable agreement) made for outside parties and the value of any recovery that could be expected, 4) contingencies that might result in gains , 5) amount and terms of unused letters of credit, and 6) material commitments (for e.g. acquisitions, property, plant and equipment). For SEC, disclosure often also includes 1) the judgments and assumptions used in the recognition and measurement of accrued contingent liabilities, and 2) whether the company has recorded any revenue that is at risk due to future performance contingencies, the nature of the contracts, and the amount of any such revenue recorded.

[441]

For receivables applicable to long-term contracts, disclose amounts representing recognized sales value of performance and such amounts that had not been billed and were not billable to customers at the date of the balance sheet, including a general description of the prerequisites for billing.
Contract accounting relates to long-term construction contracts. Disclosure of contract accounting often includes methods used to 1) account for long-term construction contracts (e.g. percentage of completion or completed-contract method) and 2) determine earned and cost of revenue. When percentage of completion method is used, disclose the method to measure the progress toward completion. For completed-contract method, disclose the specific criteria used to determine when a contract is substantially completed. Other disclosures include: (1) the circumstances in which a contractor using the percentage-of-completion method uses the completed-contract method, or vice versa, to account for certain contracts, (2) any claims in excess of the agreed contract price, (3) any advances offset against cost-type contract receivables. For inventories related to long-term contracts disclose: (a) the principal assumptions used to determine amounts removed from inventory if the estimated average cost per unit method is used, and (b) the total amount of general and administrative costs incurred and the actual (or estimated) amount remaining in inventory if general and administrative costs have been charged to inventory. Also disclose: (a) the total costs (current or deferred) that exceed the total estimated cost of all in-process and delivered units, as well as that portion of such amount that would not be absorbed in cost of sales based on existing firm orders, (b) the amount of deferred costs by type of cost (e.g., initial tooling and deferred production), (c) the total amount representing uncertain claims concerning their determination or ultimate realization and a description of the nature and status of the principal items, and (d) the amount of progress payments netted against inventory.

[442]

Receivables arising from the contracting of goods and services, net for uncollectible accounts. This would also include retainage.

[443]

If the registrant is an applicant for conversion from a mutual to a capital stock company or has converted within the last three years, describe the terms of the conversion and any resulting restrictions on operations. Also, state the amount of net proceeds received from the conversion and costs associated with the conversion.

[444]

Non-Interest Income - Transaction gains & losses resulting from the revaluation of transaction denominated in currencies other then the entities functional currencies.

[445]

Conversion of Debt Securities

[446]

Convertible Debt.

[447]

Description of type or class of convertible preferred stock.

[448]

Face amount or stated value of convertible preferred stock and not the actual value it would receive on the open market per share.

[449]

Amount of convertible preferred stock allocated to existing shareholders of an entity to buy shares of a new issue of preferred stock before it is offered to the public.

[450]

The maximum number of convertible preferred shares permitted to be issued by an entity's charter and bylaws.

[451]

Convertible preferred shares of an entity, authorized in the corporate charter, which have been issued and are outstanding.

[452]

Number of convertible preferred shares issued by an entity and held by shareholders.

[453]

Value of convertible preferred stock outstanding. Value may be calculated differently depending on whether the stock is issued at par value, no par or stated value.

[454]

Preferred stock which has the characteristic of allowing shareholders to exchange their preferred shares for common shares - usually under certain conditions.

[455]

Value of convertible common and/or treasury stock recorded above par value.

[456]

Number of shares of convertible common stock shares.

[457]

Value of convertible common stock recorded at par value.

[458]

Effect on Retained Earnings of convertible common and/or treasury stock.

[459]

Number of shares of convertible treasury stock shares.

[460]

Value of common stock outstanding. Value may be calculated differently depending on whether the stock is issue at a par value, at no par or at a stated value.

[461]

Total value of convertible securities.

[462]

The gross amount of any copyright intangible assets

[463]

Amount of dividends that are qualified for the dividends-received deduction for corporate investors.

[464]

Regarding cost of revenue, if a company incurs incremental direct costs related to contract acquisition and origination in a transaction that results in the deferral of revenue, it should disclose its accounting policy.
Policy for determining which costs (e.g. contract acquisition and origination costs) are subject to capitalization.

[465]

Costs incurred to produce goods for sale and/or to deliver services. May include direct materials, direct labor, overhead, depreciation and other.

[466]

Aggregate amount for purchase price (for retailers) or production costs (for manufacturers) associated with items sold during an accounting period and costs incurred for services delivered during that period. Note: This element serves as a category heading only. No data may be tagged to this element.

[467]

That part of depreciation related directly to the production of products.

[468]

Labor incurred directly in the production of products.

[469]

Inventory consumed directly in the production of products.

[470]

Other costs incurred in the production of products.

[471]

Amount of indirect costs allocated to the production of products.

[472]

Costs incurred to produce goods for sale. May include direct materials, direct labor, overhead, depreciation and other.

[473]

Purchase price (for retailers) or production costs (for manufacturers, may include direct labor, direct material, overhead, etc.) associated with items sold during an accounting period. Note: This element serves as a category heading only. No data may be tagged to this element.

[474]

The actual amount paid to purchase investments.

[475]

That part of depreciation related directly to the delivery of services.

[476]

Labor incurred directly in the delivery of services.

[477]

Inventory consumed directly in the delivery of services.

[478]

Other costs incurred in the delivery of services.

[479]

Amount of indirect costs allocated to the delivery of services.

[480]

Costs incurred for service provided during an accounting period, may include direct labor, direct material, overhead, etc. Note: This element serves as a category heading only. No data may be tagged to this element.

[481]

Costs incurred to deliver services. May include direct materials, direct labor, overhead, depreciation and other.

[482]

The non-interest income for credit card fees (late fee, overlimit, annual fee from customers and interchange income from Visa / Mastercard network).

[483]

Cumulative effect of change in accounting principle, net of tax effect per Diluted Share.

[484]

Cumulative Effect of Change in Accounting Principle, Net of Tax Effect per Outstanding Share.

[485]

Effect, net of tax, of switching from one accounting principle to another.

[486]

The cumulative adjustment to beginning retained earnings resulted from changes in accounting principles (except changing to LIFO inventory method or using new depreciation method to new assets, where cumulative effects are not decidable); computed by applying the new principle(s) to prior years to calculate cumulative differences in income net of any tax effects Note: This element serves as a category heading only. No data may be tagged to this element.

[487]

Effect of switching from one accounting principle to another, before tax effect.

[488]

Accumulated balance sheet adjustment for converting foreign investments into the company's own currency on a particular day. The difference between the investment value in the foreign currency and the investment value in the company's own currency at a particular point in time. Also used for investments in subsidiaries which are of a different currency.

[489]

The amount of income tax paid or payable (or refundable) for a year as determined by applying the enacted federal tax law to the taxable income/(loss).

[490]

The amount of income tax paid or payable (or refundable) for a year as determined by applying the enacted foreign tax laws to the taxable income/(loss).

[491]

The amount of income tax paid or payable (or refundable) for a year as determined by applying the enacted tax law to the taxable income/(loss).

[492]

The amount of income tax to be paid (to be refunded) for current tax year; computed by applying enacted tax rate to taxable income determined under IRC code Note: This element serves as a category heading only. No data may be tagged to this element.

[493]

The aggregate amount for obligations to be paid within one year or one operating cycle; also include long-term obligations due within one year or one operating cycle Note: This element serves as a category heading only. No data may be tagged to this element.

[494]

The amount of income tax paid or payable (or refundable) for a year as determined by applying other enacted tax laws to the taxable income/(loss).

[495]

The sum of all debt which is due within one year or less.

[496]

The amount of long-term obligations (i.e. with maturities greater than one year) due within one year or one operating cycle Note: This element serves as a category heading only. No data may be tagged to this element.

[497]

The amount of income tax paid or payable (or refundable) for a year as determined by applying the enacted state and local tax law to the taxable income/(loss).

[498]

Description of the fund's custodial agreements and fees.

[499]

The current portion (due within one year or one operating cycle) of prepayments received from customers for good/service to be provided in the future

[500]

The non-current portion (due beyond one year or one operating cycle) of prepayments received from customers for good/service to be provided in the future

[501]

Customer's property (e.g. cash) held to 1) be returned once contract is completed or 2) pay obligation once service or product is rendered.

[502]

The aggregate amount for the current portion (due within one year or one operating cycle) of customer advances and deposits received by the reporting entity Note: This element serves as a category heading only. No data may be tagged to this element.

[503]

The aggregate amount for the non-current portion (due beyond one year or one operating cycle) of customer advances and deposits received by the reporting entity Note: This element serves as a category heading only. No data may be tagged to this element.

[504]

Customer's property (e.g. cash) held to 1) be returned once contract is completed or 2) pay obligation once service or product is rendered - Long Term.

[505]

The current portion (due within one year or one operating cycle) of money/property received from customers which are to be returned upon contract completion or as partial prepayment for goods/services to be provided in the future

[506]

The non-current portion (due beyond one year or one operating cycle) of money/property received from customers which are to be returned upon contract completion or as partial prepayment for goods/services to be provided in the future

[507]

The gross amount of customer lists intangible assets

[508]

The customer name for each customer where revenues amount to 10 percent or more of an enterprise's revenues.

[509]

The gross amount of customer relationship intangible assets

[510]

Customer's liabilities on acceptances represent a customer's outstanding debt to the institution that resulted from a banker's acceptance transaction. A banker's acceptance is a short-term negotiable time draft drawn on and accepted by an institution.

[511]

Agreement by which an owner of property (e.g. cash), called the lender, allows another party , the borrower, to use the property, the portion which is due in one year or less in the future --plus-- Obligation related to a capital lease, the portion which is due in one year (operating cycle) or less.

[512]

The aggregate amount for the current portion (due within one year or one operating cycle) of long-term debt and unpaid capital lease obligations (where the reporting-entity-lessee and has ownership to the leased asset) at the end of an accounting period Note: This element serves as a category heading only. No data may be tagged to this element.

[513]

Agreement by which an owner of property (e.g. cash), called the lender, allows another party , the borrower, to use the property, the portion which is due in more than one year (operating cycle) --plus-- Obligation related to a capital lease, the portion which is due in more than one year (operating cycle).

[514]

The aggregate amount for the non-current portion (due beyond one year or one operating cycle) of long-term debt and unpaid capital lease obligations (where the reporting-entity-lessee and has ownership to the leased asset) at the end of an accounting period Note: This element serves as a category heading only. No data may be tagged to this element.

[515]

Agreement by which an owner of property (e.g. cash), called the lender, allows another party , the borrower, to use the property, --plus-- Obligation related to a capital lease.

[516]

The aggregate amount for the debt and unpaid capital lease obligations (where the reporting-entity-lessee and has ownership to the leased asset) at the end of an accounting period. Note: This element serves as a category heading only. No data may be tagged to this element.

[517]

The rating of the debt instrument held issued by generally recognized credit rating agency.

[518]

Origination fee paid up-front for a loan. Nonrefundable fees associated with lending, committing to lend, or purchasing a loan or a group of loans.

[519]

The Expense Related to the Amortization of the Deferred Acquisition Costs

[520]

Policy Acquisition Costs That Are Deferred and Matched With the Corresponding Premium Income When Earned

[521]

The Change in the Amount of Unrealized Gain or Loss That is Recorded as Deferred Acquisition Costs (Shadow DAC).

[522]

The Amount of VOBA Amortization That Will Be Amortized into Income for Each of the Next 5 Years

[523]

The Costs of Acquiring an Insurance Policy That are Initially Deferred.

[524]

The Costs of Acquiring an Insurance Policy are Deferred. These Costs are Amortized Into Income on a Basis Consistent With How the Policy's Premiums are Earned. Deferred Acquisition Costs, Beginning of the Year, Relate to the Amount of Deferred Acquisition Costs Recorded on the Balance Sheet.

[525]

Description of the Accounting Policies Associated With the Company's Deferred Acquisition Costs

[526]

Obligation owed to employees who defer a portion of their compensation to be paid in the future.

[527]

Description of the deferred compensation plan, which allows employees to defer their annual compensation into a trust.

[528]

Deferred compensation arrangement arising from capital shares issued or to be issued to officers or employees at prices below market

[529]

Deferred credits, not including unearned income on installment loans, unamortized discounts on purchased loans and other such items that should be deducted from total loans.

[530]

Debt that has been extended or re-scheduled. Includes both subordinated and non-subordinated debt.

[531]

The aggregate amount for the obligations with payment dates being postponed to the future period; e.g. deferred tax liability Note: This element serves as a category heading only. No data may be tagged to this element.

[532]

Employee stock ownership plan benefits that have been deferred.

[533]

The change during the year in the entity's deferred tax liabilities and assets due to timing differences between the reporting of revenues and expenses for financial statements and tax forms for federal government reporting purposes.

[534]

Costs associated with obtaining financing which are amortized over more than one year.

[535]

[536]

Accumulated gains and losses from hedges that meet hedge criteria are generally recognized in current income when gains and losses on the hedged item are reported in current income.

[537]

The change during the year in the entity's deferred tax liabilities and assets due to timing differences between the reporting of revenues and expenses for financial statements and tax forms.

[538]

The portion of income tax expenses (benefits) recognized due to temporary difference between accounting income and taxable income during an accounting period; deferred income tax expenses (benefits) are recorded if current year income tax payable calculated based on taxable income under IRC is smaller (greater) than income tax expense calculated based on the accounting income adjusted for the permanent differences Note: This element serves as a category heading only. No data may be tagged to this element.

[539]

The future effects on income taxes attributable to taxable temporary differences.

[540]

The future effects on income taxes attributable to deductible temporary differences and carryforwards, current portion.

[541]

Description of the accounting policy for deferred income taxes

[542]

The net change in the beginning and end of period deferred income taxes balances.

[543]

Interest expense on deferred debt.

[544]

Interest accrued associated with debt that has been extended or re-scheduled

[545]

Aggregate amount of the deferred effect of a long-term.

[546]

The aggregate amount for the costs already incurred but will benefit the reporting entity for a period longer than one year or one operating cycle since the financial statement date; they are classified as non-current assets and usually have no physical forms (e.g. deferred long-term advertising expenses) Note: This element serves as a category heading only. No data may be tagged to this element.

[547]

Aggregate amount of deferred long-term liability charges.

[548]

The aggregate amount for the obligations with payment dates being postponed to the future (to be cleared beyond one year or one operating cycle from the financial statement date), e.g. deferred tax liability Note: This element serves as a category heading only. No data may be tagged to this element.

[549]

[550]

Acquisition costs of acquiring an insurance policy are deferred and amortized over the life of the policy.

[551]

A detail listing of the components of deferred revenue.

[552]

[553]

The future effects on income taxes attributable to deductible temporary differences and carryforwards, noncurrent.

[554]

The cumulative amount of future tax effects arising from net operating loss carryforwards which will decrease future taxable income if applied in future years

[555]

The cumulative amount of future tax effects arising from other temporary difference between accounting income under GAAP and taxable income under IRC; such differences are not deductible in current tax year but their reversal may decrease future taxable income

[556]

The cumulative amount of future tax effects arising from valuation allowance provided for possible credit loss on loans which will decrease future taxable income if become realized

[557]

The cumulative amount of future tax effects arising from unused tax credit carryforwards (e.g. investment credit, AMT credit) which will decrease future taxable income if applied in future years

[558]

The cumulative amount of future tax effects arising from estimated liability expensed in an accounting period (e.g. estimated warranty liability), which will only be deductible from future taxable income when such liability become realized (e.g. warranted service is provided)

[559]

The cumulative amount of future tax effects arising from the recognition of unearned premium.

[560]

The cumulative amount of future tax effects arising from unrealized losses on securities which will decrease future taxable income when such loss become realized

[561]

The estimated provisions for the portion of the deferred tax assets that may not be realized due to the great likelihood of insufficient future taxable income; it'll be charged to "income tax expense"

[562]

Total of all deferred tax assets recognized in the balance sheet.

[563]

The aggregate amount for all deferred tax assets arising from temporary differences (between accounting income and taxable income) and carryforwards that will make future taxable income smaller than accounting income, net of any estimated valuation allowance

[564]

The aggregate estimated provisions for the portion of the deferred tax assets (liabilities) that may not be realized due to the great likelihood of insufficient future taxable income; it's a contra value account to deferred tax assets (liabilities)

[565]

[566]

The aggregate amount for all deferred tax assets and deferred tax liabilities arising from temporary differences (between accounting income and taxable income) and carryforwards

[567]

The aggregate amount for all deferred tax assets and deferred tax liabilities arising from temporary differences (between accounting income and taxable income) and carryforwards Note: This element serves as a category heading only. No data may be tagged to this element.

[568]

The aggregate amount for all deferred tax assets and deferred tax liabilities arising from temporary differences (between accounting income and taxable income) and carryforwards, net of any estimated valuation allowance provided

[569]

Note: This element serves as a category heading only. No data may be tagged to this element.

[570]

The aggregate amount for all future tax effects arising from temporary differences (between accounting income and taxable income) and carryforwards that will make future taxable income smaller than accounting income Note: This element serves as a category heading only. No data may be tagged to this element.

[571]

The cumulative amount for future tax effects arising from the revenue already included in current accounting income but is not taxable until a future date (e.g. revenue from installment sale of property to be disposed of are taxable when payment is received)

[572]

The cumulative amount of future tax effects arising from the temporary difference between depreciation/amortization calculated under GAAP and under IRC, the reversal of such differences will increase future taxable income

[573]

The cumulative amount of future tax effects arising from the employee benefits deductible from taxable income but still not charged against accounting income

[574]

The cumulative amount of future tax effects arising from other temporary difference between accounting income under GAAP and taxable income under IRC; the reversal of such differences will make future taxable income greater than accounting income

[575]

The cumulative amount of future tax effects arising from unrealized gains on securities which will increase future taxable income when become realized

[576]

The estimated provisions for the portion of the deferred tax liabilities that may not be realized

[577]

The future effects on income taxes attributable to taxable temporary differences, long-term.

[578]

The aggregate amount for all deferred tax assets arising from temporary differences (between accounting income and taxable income) whose reversal will make future taxable income greater than accounting income, net of any estimated valuation allowance ?

[579]

The aggregate amount for all deferred tax liabilities arising from temporary differences (between accounting income and taxable income) whose reversal will make future taxable income greater than accounting income Note: This element serves as a category heading only. No data may be tagged to this element.

[580]

Obligation of unearned revenue, including refund obligations due within one year or one business cycle.

[581]

Obligation of unearned revenue, including refund obligations due beyond one year or one business cycle.

[582]

Description of an entity's delayed delivery securities policy.

[583]

Include interest-bearing accounts for escrow deposits and undisbursed payments on loans serviced for others.

[584]

Include noninterest-bearing accounts for official bank checks outstanding, escrow deposits and undisbursed payments on loans serviced for others.

[585]

Demand deposit accounts that represent borrowings rather than outstanding drafts.

[586]

The aggregate fund amount in all demand deposit accounts (i.e. checking accounts, where the customers may withdraw without notice by presenting checks; such deposit accounts usually do not pay interests) at the financial statement date Note: This element serves as a category heading only. No data may be tagged to this element.

[587]

The Costs Incurred By the Company as Part of Their Demutualization Need to Be Separately Disclosed on the Face of the Income Statement.

[588]

Description of the Accounting Policies Associated the Company's Demutualization

[589]

The aggregate amount of demand deposits that have been reclassified as loan balances.

[590]

The amount of deposits received from related parties.

[591]

The amount of deposits that are received on terms other than those available in the normal course of business.

[592]

The amount of securities, mortgage loans or other financial instruments pledged as collateral for certain deposits.

[593]

For time deposits having a remaining term of more than one year, include the aggregate amount of maturities for each of the five years following the date of the latest balance sheet presented.

[594]

Description and amounts of different categories of deposits.

[595]

The total of all domestic interest-bearing deposits.

[596]

The total of all domestic noninterest-bearing deposits.

[597]

The total of all domestic deposits of the reporting bank.

[598]

The aggregate fund amount provided by all deposits at U.S. domestic offices at the financial statement date Note: This element serves as a category heading only. No data may be tagged to this element.

[599]

The total of all foreign interest-bearing deposits.

[600]

The total of all foreign noninterest-bearing deposits.

[601]

The total of all foreign deposits of the reporting bank.

[602]

The aggregate fund amount provided by all deposits at foreign branches outside U.S. at the financial statement date

[603]

The total of all interest-bearing deposits - domestic and foreign.

[604]

The aggregate fund amount in all interest-paying deposit accounts, e.g. fund in money market deposit accounts Note: This element serves as a category heading only. No data may be tagged to this element.

[605]

The total of all money market deposits.

[606]

The total of all noninterest-bearing deposits.

[607]

The aggregate fund amount in all noninterest-paying deposit accounts, e.g. fund in consumer/commercial checking accounts Note: This element serves as a category heading only. No data may be tagged to this element.

[608]

The total of all retail deposit accounts including demand accounts, savings accounts, and certificates of deposit.

[609]

The total of all wholesale deposit accounts including Certificates of deposits.

[610]

The aggregate amount for domestic deposits and foreign deposits at the financial statement date Note: This element serves as a category heading only. No data may be tagged to this element.

[611]

The aggregate amount for interest-bearing deposits and noninterest-bearing deposits at the financial statement date Note: This element serves as a category heading only. No data may be tagged to this element.

[612]

The details for fund provided by deposits listed by type, may include demand deposits, savings, NOW account, etc. Note: This element serves as a category heading only. No data may be tagged to this element.

[613]

Net cash proceeds from purchase/sale of deposits

[614]

The total of all deposits in domestic and foreign offices of the reporting bank.

[615]

The amount of expense charged against earnings by a company to write off the cost of fixed assets over their useful lives, giving consideration to wear and tear, obsolescence, and salvage value.

[616]

Depreciation and amortization expense related to other unspecified assets.

[617]

The amount of expense charged against earnings by a company to write off the cost of all fixed assets used in the normal course of business over their useful lives, giving consideration to wear and tear, obsolescence, and salvage value and/or the amount of expense charged against earnings by a company to write off the cost of an intangible possession (a non-current asset).

[618]

The amount of expense charged against earnings by a company to write off the cost of non-production fixed assets over their useful lives, giving consideration to wear and tear, obsolescence, and salvage value and/or the amount of expense charged against earnings by a company to write off the cost of an intangible possession (a non-current asset).

[619]

The aggregate amount for expenses charged against earnings to write-down the historical cost of all long-lived assets (including both tangible & intangible assets) based on their useful life, salvage value, etc. during an accounting period Note: This element serves as a category heading only. No data may be tagged to this element.

[620]

Amount of total depreciation expense for property, plant and equipment.

[621]

Accounting policy for depreciation method.

[622]

The aggregate amount for depreciation, amortized and accretion recognized during an accounting period

[623]

The aggregate amount for depreciation, amortization and accretion recognized during an accounting period Note: This element serves as a category heading only. No data may be tagged to this element.

[624]

A current financial instrument or contract (options, swaps, futures, etc..) whose value is derived from some other financial measure and includes payment provisions (notional amounts, that is, cash, commodities, shares of stock, etc.). This includes fair value hedges, cash flow hedges, foreign currency hedges, commodities, etc...This excludes items classified as marketable securities and short-term investments.

[625]

A financial instrument or contract (options, swaps, futures, etc..) whose value is derived from some other financial measure and includes payment provisions (notional amounts, that is, cash, commodities, shares of stock, etc.). This includes fair value hedges, cash flow hedges, foreign currency hedges, commodities, etc...This excludes items classified as marketable securities and short-term investments.

[626]

[627]

Financial instruments under contracts that have one or more underlying and one or more notional amounts. SFAS 133 requires that derivatives be recognized as assets or liabilities on the balance sheet at fair values.

[628]

[629]

A liability resulting from a financial instrument whose characteristics and value depend upon the characteristics and value of an underlier, typically a commodity, bond, equity or currency.

[630]

The fair value carrying amount of the derivative or hedging instrument

[631]

If it is not practicable to estimate the fair value of a financial instrument or a class of financial instruments, disclose the following: a. Information pertinent to estimating the fair value of that financial instrument or class of financial instruments, such as the carrying amount, effective interest rate, and maturity. b. The reasons why it is not practicable to estimate fair value.
This label includes the method(s) and significant assumptions used to estimate the fair value of financial instruments.

[632]

This label includes the fair value of financial instruments and related carrying amount for which it is practicable to estimate that value. These disclosures should be presented together with the related carrying amount and clearly identify whether the fair value and carrying amount represent assets or liabilities and how the carrying amounts relate to what is reported in the statement of financial position.

[633]

Description of the type and fair value of each derivative and hedge.

[634]

Type of the derivative or hedging instrument

[635]

For each derivative and hedging financial instruments (e.g. fair value hedging, cash flow hedging, and foreign currency hedging), disclosures often includes: 1) the objectives and strategies for holding or issuing derivative instruments, 2) risk management policy for each type of hedge, 3) for derivative instruments not designated as hedging instruments, state their purpose. For fair value and cash flow hedges, disclose 1) net gain or loss recognized that represents a) hedge ineffectiveness and b) component gain or loss, 2) how and where its recorded in financial statements, 3) (for SEC) how and where amount of hedge ineffectiveness is reported 4) net gain or loss recognized when derivative no longer qualifies as a fair value hedge or discontinues as a cash flow hedge. Additional cash flow hedge disclosures include: 1) description of event that results in reclassification into earnings of gains and losses from accumulated comprehensive income 2) estimated reclassifications for next 12 months and 3) maximum length of time the entity is hedging its exposure to the variability in future cash flows of future transactions. For foreign currency hedging, disclose the net gain or loss included in cumulative translation adjustment during the reporting period. An entity also often discloses the beginning and ending accumulated derivative gain or loss, related net change associated with the current period hedging transactions, and the net amount of any reclassification into earnings.

[636]

The amount of gain recognized in earnings when a hedged firm commitment no longer qualifies as a fair value hedge.

[637]

The amount of gain reclassified into earnings when cash flow hedge is discontinued.

[638]

The gain recognized in earnings during the reporting period due to the cash flow hedges' ineffectiveness.

[639]

The amount of loss recognized in earnings when a hedged firm commitment no longer qualifies as a fair value hedge.

[640]

The amount of loss reclassified into earnings when cash flow hedge is discontinued.

[641]

The loss recognized in earnings during the reporting period due to the cash flow hedges' ineffectiveness.

[642]

For changes during the period in the cumulative translation adjustments, disclose: (a) beginning and ending amounts of cumulative translation adjustments, (b) the aggregate adjustment for the period resulting from translation adjustments and gains and losses from certain hedges and intercompany balances, (c) the amount of income taxes for the period allocated to translation adjustments, and (d) the amounts transferred from cumulative translation adjustments to income.

[643]

The gain recognized in earnings during the reporting period representing due to fair value hedges' ineffectiveness.

[644]

Amount of gains (losses) recognized for foreign investment hedges.

[645]

Description of where the net gain or loss is reported in the statement of income or other statement of financial performance.

[646]

The loss recognized in earnings during the reporting period due to the fair value hedges' ineffectiveness.

[647]

The amount of net gain/(loss) recognized in earnings when a hedged firm commitment no longer qualifies as a fair value hedge.

[648]

The amount of net gain/(loss) recognized in earnings when a hedged firm commitment no longer qualifies as a fair value hedge. Note: This element serves as a category heading only. No data may be tagged to this element.

[649]

The amount of net gain/(loss) reclassified into earnings when cash flow hedge is discontinued.

[650]

The amount of net gain/(loss) reclassified into earnings when cash flow hedge is discontinued. Note: This element serves as a category heading only. No data may be tagged to this element.

[651]

The net gain/(loss) recognized in earnings during the reporting period due to the cash flow hedges' ineffectiveness. Note: This element serves as a category heading only. No data may be tagged to this element.

[652]

The net gain/(loss) recognized in earnings during the reporting period due to the cash flow hedges' ineffectiveness.

[653]

The net gain/(loss) recognized in earnings during the reporting period due to the fair value hedges' ineffectiveness.

[654]

The net gain/(loss) recognized in earnings during the reporting period due to the fair value hedges' ineffectiveness. Note: This element serves as a category heading only. No data may be tagged to this element.

[655]

Amount of other gains (losses) recognized for cash flow hedges.

[656]

The amount of other gains (losses) recognized for fair value hedges.

[657]

Description and amount due from related parties.

[658]

Description and amount due to related parties.

[659]

Except for product warranties, disclose the maximum potential amount of future payments (undiscounted) the guarantor could be required to make under the guarantee. That maximum potential amount of future payments shall not be reduced by the effect of any amounts that may possibly be recovered under recourse or collateralization provisions in the guarantee. If the terms of the guarantee provide for no limitation to the maximum potential future payments under the guarantee, that fact should be disclosed. If the guarantor is unable to develop an estimate of the maximum potential amount of future payments under its guarantee, the guarantor shall disclose the reasons why it cannot estimate the maximum potential amount.

[660]

Listing of the significant accounts that make up other current assets, reconciled to the total amount on the face of the financial statements

[661]

Listing of the significant accounts that make up other noncurrent assets, reconciled to the total amount on the face of the financial statements.

[662]

Listing of the significant accounts that make up other assets, reconciled to the total amount on the face of the financial statements.

[663]

Listing of the significant accounts that make up other current liabilities, reconciled to the total amount on the face of the financial statements.

[664]

Listing of the significant accounts that make up other noncurrent liabilities, reconciled to the total amount on the face of the financial statements.

[665]

The description about the total premiums (rate payment for insurance coverage) to be collected from the insured/agent for the insurance policies sold, including the portion of premiums already earned by the insurer but not yet billed

[666]

Details of Business Acquisitions

[667]

This includes the amount of guarantees, a general description of the types of obligations guaranteed, the amount of exposure, the amounts and bases of any provisions for losses, and the amount charged to expense for any provisions on the guaranteed indebtedness.

[668]

Description and amounts of a revolving credit facility, which is a contractual agreement between a bank and the company where the bank agrees to provide loans up to a specified maximum over a specified period of time.

[669]

For development stage companies disclose a description of the nature of the development stage activities in which the company is engaged, and in the first fiscal year in which the company is no longer considered a development stage company that in prior years it had been in the development stage.

[670]

The average net earnings each diluted common share (including common shares outstanding and the potential common share equivalents with dilutive effects, e.g. stock options & convertible preferred stocks with average market price being greater than exercise price) may get during an accounting period Note: This element serves as a category heading only. No data may be tagged to this element.

[671]

Earnings (net income) per Diluted Share.

[672]

Gross Direct Written Premiums Relates to the Premiums Directly Written By the Company

[673]

The carrying amount of the major classes of assets and liabilities included as part of held-for-sale component of the business

[674]

A description of the effect on the results of discontinued operations if subsequently retained.

[675]

The gain or loss recognized as a result of the sale of a business component

[676]

The gain or loss recognized as a result of initial and subsequent write-down of a component's carrying amount to fair value (less cost to sell).

[677]

The amounts of revenue reported in discontinued operations.

[678]

Disclose the nature and amount of each adjustment in the current period to the amounts previously reported in discontinued operations that are directly related to the disposal of a component of an entity that was reported in a prior period (e.g., resolution of contingencies that arose in the disposal transaction, resolution of contingencies that were retained related to the discontinued operation, settlement of employee benefit plan obligations).
If an entity has discontinued all or a portion of its operations, disclosures often include: (a) a description leading to the expected disposal, (b) the expected manner and timing of that disposal, (c) the carrying amount(s) of the major classes of assets and liabilities included as part of a component, (d) the gain or loss recognized as a result of initial and subsequent write-down and increases of a component's carrying amount to fair value, and the sale of the component, (e) the caption in the income statement or the statement of activities that includes that gain or loss, (f) amounts of revenue and pretax profit or loss reported in discontinued operations, and (g) the segment in which a component is reported. If a company decides not to dispose a component previously classified as held for sale, include a description leading to the decision to change the plan its effect on the results of operations. Other disclosures are often made to further detail significant matters (e.g. SEC entities may identify 1) any contingent liabilities related to a discounted operation and any reasonably likely range of possible loss, and 2) the amount and accounting policy with regard to allocation of interest to discontinued operations.

[679]

Description of an entity's discount and premium on securities policy.

[680]

The effective interest rate of payables with discounts or premiums computed as a ratio.

[681]

The face amount of payables with discounts or premiums.

[682]

The description of discount or premium on premiums receivable (insurance policy premiums due from the insured/agent and/or the portion earned but not billed)

[683]

The effective interest rate of receivables with discounts or premiums computed as a ratio.

[684]

The face amount of receivables with discounts or premiums.

[685]

The actual annual interest rate after taking into consideration the discount or premium computed as a ratio.

[686]

The amount of the premium receivable before the effect of the premium or discount.

[687]

Disclose the face amount and effective interest rate of payables with discounts or premiums.

[688]

Disclosure about unamortized discounts/premium associated with note payables

[689]

The cash received from the sale of all investments (debt, security, other)

[690]

The aggregate net gain (loss) resulted from disposal of all investment (e.g. debt or equity securities) during an accounting period Note: This element serves as a category heading only. No data may be tagged to this element.

[691]

Dividend income received from dividend paying assets.

[692]

Description of an entity's dividend reinvestments policy.

[693]

The aggregate amount for cash/property/scrip dividends declared by the board of directors to be distributed to shareholders during an accounting period but are not yet paid out; retained earnings are decreased at the date of declaration

[694]

Cash outflows resulting from dividends paid to policyholders under the terms of the insurance contracts

[695]

The aggregate amount for cash/property dividends actually paid to shareholders during an accounting period Note: This element serves as a category heading only. No data may be tagged to this element.

[696]

Unpaid obligation of the distributions to shareholders made by a corporation.

[697]

Accrued interest payable in the amount for each classification of deposits including, domestic bank.

[698]

Accrued interest payable in the amount for each classification of deposits including, domestic time.

[699]

Amounts due from customers on acceptances.

[700]

Gross Earned Premiums is the Earned Premiums Associated with Direct Written Premiums

[701]

Net Earned Premiums Equals Ceded Earned Premium Subtracted From Direct and Earned Written Premiums

[702]

Note disclosures about income from continuing operation before inclusion of interests and/or income tax expenses

[703]

Earnings Before Interest and Taxes

[704]

Description of the accounting policy for determining earnings per share

[705]

A company is economically dependent on one or more parties with which it transacts a significant volume of business.

[706]

The effect of exchange rate changes on cash balances held in foreign currencies.

[707]

A ratio calculated by dividing the total income tax actually paid (include federal/state/local taxes) by the total income (loss) before tax

[708]

Description of the Company's policy to account for employee benefit plans.

[709]

Unpaid obligations for any employee benefits (e.g. fringe benefits).

[710]

Unpaid obligations related to miscellaneous deductions from employees' wages/salaries.

[711]

Obligations related to employees, such as accrued vacation, salaries payable, accrued insurance, accrued advertising, etc.

[712]

The aggregate amount for all obligations related to employees, e.g. salaries/wages payable, tax withheld for employees, etc. Note: This element serves as a category heading only. No data may be tagged to this element.

[713]

The expense recognized as a result of ESOP and restricted stock plans and issuance

[714]

The amount of compensation cost recognized during the period.

[715]

Description of the existence and nature of any employer repurchase obligation including the fair value of allocated shares at the balance sheet date that are subject to a repurchase obligation.

[716]

Disclosures of the Employee Stock Ownership Plan (ESOP) often include: (1) a description of (a) employee groups covered, (b) the basis for determining contributions, (c) the basis for releasing shares and how dividends on allocated and unallocated shares are used, and (d) a description of the accounting policies followed for ESOP transactions (e.g. the method of measuring compensation) (e) matters affecting comparability of information, (2) the compensation cost recognized, (3) the number of allocated, committed-to-be-released, and suspense shares, (4) the fair value of unearned ESOP shares, and (5) any employer repurchase obligation (SEC only for shares acquired by ESOP before January 1, 1993) Disclosure often includes the actual interest incurred on ESOP debt, the amount contributed to the ESOP, and the amount of dividends on ESOP shares used for debt service by the ESOP.

[717]

Amount of the employee terminated benefits charged to expense.

[718]

Amount of the employee termination benefits accrued

[719]

The number of employees to be terminated when management decides to provide to involuntarily terminated employees in restructuring its business

[720]

Description of the entity's accounting policies for environmental cost

[721]

The cumulative amount for estimated obligations accrued for probable future loss associated with environmental contamination issues at the financial statement date (e.g. nuclear decommissioning costs)

[722]

Description of the nature and amount of the remediation obligation.

[723]

If an environmental liability qualifies for discounting, disclose the discounted rate (computed as a ratio) used.

[724]

If an environmental liability qualifies for discounting, disclose expected payments for each of the five years and the aggregate amount thereafter

[725]

The estimated obligation amounts for probable future loss associated with environmental contamination issues listed by project

[726]

The range or amount or reasonably possible additional losses with respect to site restoration costs or other environmental exit costs that may occur on the sale, disposal, or abandonment of property.

[727]

The total anticipated costs with respect to site restoration costs or other environmental exit costs that may occur on the sale, disposal, or abandonment of property.

[728]

If an environmental liability qualifies for discounting, disclose the undiscounted amounts of the liability and any related recovery.

[729]

The estimated obligation amounts for probable future loss associated with environmental contamination issues listed by projects (e.g. nuclear decommissioning costs)

[730]

Disclosures of environmental liabilities often include: 1) if it qualifies for discounting, disclose (a) the undiscounted amounts of the liability and any related recovery, (b) the discount rate used, (c) expected payments for the next five years and the aggregate amount thereafter (for SEC only), and (d) a reconciliation of the expected aggregate undiscounted amounts to amounts recognized in the balance sheets and explanation of material changes, 2) whether the accrual for environmental remediation liabilities was measured on a discounted basis, 3) for recorded accruals of loss contingencies and assets for third-party recoveries related to remediation obligations, disclose the nature and amount of the accruals, 4) the nature of reasonably possible loss contingencies and an indication that it is at least reasonably possible that a change in the estimate will occur in the near term. For SEC registrants, for site restoration costs or other environmental exit costs that may occur on the sale, disposal, or abandonment of property, disclose: (a) nature of the costs involved, (b) the total anticipated cost, (c) the total costs accrued to date, (d) the balance sheet classification of accrued amounts, and (e) the range or amount or reasonably possible additional losses. If an asset held for sale or development will require remediation prior to development, sale, or as a condition of sale, disclose how the necessary expenditures are considered in an assessment of the asset's recoverability (SEC only). Include if the entity may be liable for remediation of environmental damage relating to assets or businesses previously disposed (SEC only).

[731]

Obligation (known or estimated) arising from environmental remedy actions to be taken.

[732]

Costs and recoveries related to environmental remediation.

[733]

Equity not otherwise defined.

[734]

Equity in earnings of unconsolidated subsidiaries and 50 percent or less owned persons that exceed 1 percent of the aggregate of total interest income and other income.

[735]

Equity in earnings (losses) from unconsolidated subsidiaries and 50% or less owned companies.
Disclosures of equity investments in common stock often include: (a) the name of each investee and percentage of ownership, (b) accounting policies for investments in common stock, (c) difference between the amount at which the investment is carried and the amount of underlying equity in net assets and the accounting treatment of the difference, (d) the total market value of each identified investment for which a market value is available, (e) summarized information as to assets, liabilities, and results of operations of the investees (for investments in unconsolidated subsidiaries, common stock of joint ventures, or other investments using the equity method), and (f) material effects of possible conversions, exercises, or contingent issuances of the investee. Other common disclosures include (a) the names of any investee in which the investor owns 20% or more of the voting stock and investment is not accounted for using the equity method, and the reasons why not, and (b) the names of any investee in which the investor owns less than 20% of the voting stock and the investment is accounted for using the equity method, and the reasons why it is. For SEC, if any of the significant subsidiary tests are met, for entities accounted for using the equity method, disclose: (a) current and noncurrent assets and liabilities, and redeemable stock and minority interest, and (b) net sales or gross revenue, gross profit, income or loss from continuing operations before extraordinary items and cumulative effect of an accounting change, and net income or loss.

[736]

Note disclosures related to stockowner's equity Note: This element serves as a category heading only. No data may be tagged to this element.

[737]

Disclosures Concerning the Company's Equity Security Units

[738]

The methods and significant assumptions used to estimate the fair value of loans.

[739]

The required disclosure about the number of currently exercisable stock options for each range of outstanding stock options classified based on exercise price

[740]

The required disclosure about the weighted-average exercise price of currently exercisable stock options for each range of outstanding stock options classified based on exercise price

[741]

Number of shares of common stock issued as a result of the exercise of stock options.

[742]

Value of common stock issued as a result of the exercise of stock options.

[743]

Total value of common and/or treasury stock issued by an entity as a result of the exercise of stock options.

[744]

The upper/lower bonds set to classify outstanding stock options based on their exercise prices; if the difference between highest & lowest exercise prices is big, the reporting entity is required to assign outstanding options into several groups and disclose relevant information for each group

[745]

This label includes a description of (a) the major actions comprising the exit plan, and (b) activities that will not be continued, including method of disposition, and anticipated date of completion, if the activities that will not be continued are significant to the enterprise's revenue or operating results, or the exit costs recognized at the commitment date are material

[746]

Ratio of "expenses before reductions" to "average net assets".

[747]

Ratio of "net investment income before reimbursements" to "average net assets".

[748]

Generally recurring costs associated with normal operations and currently chargeable against revenue except for the portion of said expenses which can be clearly related to production.

[749]

The aggregate amount for costs incurred (may be reflected through decreases in assets value or increases in liabilities) during an accounting period to generate revenues Note: This element serves as a category heading only. No data may be tagged to this element.

[750]

Liability for refunds to policyholders or reinsurers based upon future loss experience of the underlying insurance contract

[751]

When a gain or loss from the extinguishment of debt is classified as an extraordinary item, describe the transaction and disclose the income tax effect and the per share amount of the aggregate gain or loss, net of the related income tax . If debt is considered to be extinguished prior to FAS 125 and is still outstanding, disclose a description of the transaction and the amount of debt that is considered extinguished. For assets that are set aside solely for satisfying scheduled payments of a specific obligation, provide a description of the nature of the restrictions. For planned extinguishment of debt (SEC), disclose the likely effects of any planned early extinguishment of long-term debt.

[752]

The gain (loss) per share of the net tax effect of an extinguishment of debt

[753]

The current period income tax effect for an extinguishment of debt

[754]

Note disclosure related to the liabilities discharged by means of payment, goods/service delivery, repurchase, or other legal way of release; e.g., may include reporting entity's policy about debt repurchase, transaction details & amount of debt discharged, etc.

[755]

Difference between the re-acquisition price and the net carrying amount of the extinguished debt.

[756]

Other gains/(losses) that are both unusual in nature and infrequent in occurrence.

[757]

For each extraordinary item, disclose: (a) a description of the extraordinary event or transaction, (b) the amount (reduced by applicable income taxes with disclosure of taxes), (c) the significant items affecting the determination of the gain or loss, and (d) any adjustments made to a prior period extraordinary item.

[758]

Gains and losses that are both unusual in nature and infrequent in occurrence.

[759]

The aggregate amount for gains and losses resulted from events/transactions that are rare in terms of both nature and frequency Note: This element serves as a category heading only. No data may be tagged to this element.

[760]

Gains and losses, net of tax effect, that are both unusual in nature and infrequent in occurrence.

[761]

The aggregate amount for gains and losses resulted from events/transactions that are rare in terms of both nature and frequency, net of any allocated income tax effects Note: This element serves as a category heading only. No data may be tagged to this element.

[762]

The fair value of assets acquired in noncash investing or financing activities.

[763]

Summary of contracts entered into to exchange mortgage loans for mortgage-backed securities and to sell mortgage-backed securities by mortgage loan type.

[764]

Summary of activity in the fair value of financial instruments from year to year. Including cash and cash equivalents, mortgage loans, FHLB stock, retail deposits, wholesale deposits, FHLB advances, long-term debt, forward delivery contracts, commitments to extend credit, and unrealized gains.

[765]

Description and fair value of assets and that are legally restricted for purposes of settling asset retirement obligations.

[766]

Includes both Federal Funds Purchased and Securities Sold Under Agreements to Resell

[767]

The aggregate value for federal funds purchased (the immediately available funds purchased from other banks who have excess balance in federal reserve account; such funds are usually purchased on overnight basis) and securities sold under repurchase agreements; both are classified as short-term borrowings to the reporting entity Note: This element serves as a category heading only. No data may be tagged to this element.

[768]

Include the dollar amount outstanding of funds borrowed in the form of federal funds purchased, i.e., immediately available funds borrowed 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 (i.e. whether unsecured, secured, or involving a repurchase agreement in securities, loans, or any other instruments). This also includes securities sold under agreements to repurchase that involve the receipt of immediately available funds and mature in one business day or roll over under a continuing contract. Exclude the following: (1) purchases of "term federal funds", (2) due bills crested representing the bank’s receipt of payment and similar instruments, (3) borrowings from a Federal Reserve Bank other than in the form of a security repurchase agreement, (4) repurchase agreements that mature in more than one business day involving assets other than securities, and (5) yield maintenance dollar repurchase agreements.

[769]

US depository institutions are required to maintain Federal Funds with the district Reserve Bank. Excess reserve account balances can be sold. A bank can sell a percentage of its funds at interest to other depository institutions or securities brokers and dealers. Include the dollar amount outstanding of funds lent in the form of federal funds sold, i.e., 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.

[770]

Include the dollar amount outstanding of funds lent in the form of security resale agreements regardless of maturity, if the agreement requires the bank to resell the identical security purchased or a security that meets the definition of substantially the same in the case of a dollar roll. Also include purchases of participations in pool of securities, regardless of maturity. If the aggregate value exceeds 10% of total assets it must be disclosed as a separate line item on the BS.

[771]

Includes both Federal Funds Sold and Securities Purchased Under Agreements to Resell.

[772]

The aggregate value for federal funds sold (the excess balance in federal reserve account sold to other financial institutions for interests; such funds are usually contracted on overnight basis) and securities purchase under resell agreements; both are classified as short-term investments to the reporting entity

[773]

Average Balances of Federal Home Loan Bank Borrowings

[774]

Weighted average interest rate during the course of the year computed as a ratio.

[775]

Weighted average interest rate at the end of the year computed as a ratio.

[776]

A schedule summary of securities of Federal Home Loan Bank borrowings.

[777]

Maximum outstanding of Federal Home Loan Bank Borrowings at any month-end.

[778]

Description of the general character of Federal Home Loan Bank Advances, including interest rate, maturity, priority, contingent payment provisions, and basis of convertibility.

[779]

Although FHLB (or Federal Reserve Bank) stock is an equity interest in a FHLB (or Federal Reserve Bank), it does not have a readily determinable fair value for purposes of FASB Statement No. 115, because its ownership is restricted and it lacks a market. FHLB (or Federal Reserve Bank) stock can be sold back only at its par value of $100 per share and only to the FHLBs (or Federal Reserve Banks) or to another member institution. Therefore, FHLB (or Federal Reserve Bank) stock is more properly classified as a restricted investment security, carried at cost, and evaluated for impairment. Present separately on the balance sheet or in the notes.

[780]

The tax rates decided by federal law; for corporations (computed as a ratio).

[781]

Description of an entity's federal taxes accounting policy.

[782]

The aggregate income earned from fees and commissions received for insurance policies sold Note: This element serves as a category heading only. No data may be tagged to this element.

[783]

Total fees and commissions income.

[784]

Fees for customer services that exceed 1 percent of the aggregate of total interest income and other income.

[785]

Other fees related to loan originations, commitments or servicing not included in interest income that exceed 1 percent of the aggregate of total interest income and other income.

[786]

The gross cost to purchase finance receivables

[787]

The gross funds received from principal payments on finance receivables

[788]

Current receivables arising from the financing of goods and services, net of uncollectible accounts.

[789]

Revenue arising from the financing of goods and services.

[790]

When investments (e.g. unconsolidated subsidiaries) are accounted for using the equity method, disclose a summary of assets, liabilities, and results of operations of the investees either individually or in groups

[791]

Policies for the accounting of financial instruments (e.g. derivatives, other hedges). Disclosures also include: The context needed to understand the company’s objectives, the company’s strategies for achieving those objectives, and the company’s risk management policy for each type of hedge also includes a description of the items or transactions for which risks are hedged.

[792]

Amount of notional and fair value of all credit derivatives.

[793]

Credit risk involved in funding loan commitments on behalf of customers.

[794]

Credit risk involved in issuing letters of credit on behalf of customers.

[795]

Gross amount (stated in US dollars) of all agreements for the immediate delivery of a foreign currency at the prevailing cash market rate committing the reporting bank to purchase foreign (non-US) currencies and US dollar exchanges that are outstanding.

[796]

Amount of all participation conveyed to others by the reporting (accepting) bank in its acceptances that are outstanding.

[797]

Amount of the book value of bank owned securities that have been lent.

[798]

Unused portions of commitments to make or purchase extensions of credit in the form of loans or participation in loans, lease financing, or similar transactions.

[799]

Description of entities off- balance sheet risk activities related to financial instruments including loan commitments, unused commitments, loan participation, securities lent, credit derivatives, spot foreign exchange contracts, and letters of credit.

[800]

For SEC registrants only. If a filing with the SEC contains separate financial statements for the registrant, certain investees, or subsidiaries, disclose the amounts in the related consolidated financial statements that are eliminated and not eliminated, including any intercompany profits or losses resulting from related parties and not eliminated.

[801]

Expenses arising from the financing of goods and services.

[802]

Long term receivables arising from the financing of goods and services, net of uncollectible accounts.

[803]

Receivables arising from the financing of goods and services, net of uncollectible accounts.

[804]

Capitalized cost of internally developed software.

[805]

Agreement between two or more parties whereby each party promises to do, or not to do, something; a transaction involving two or more individuals, whereby each has reciprocal rights to demand performance of what is promised and which is deemed to have a finite beneficial life.

[806]

The exclusive legal right to reproduce an original creation, such as textual material, work of art or software, for a period specified by legislation.

[807]

List of customers of an acquired entity.

[808]

The net value (original value adjusted for amortization and write-off) assigned to the purchased good/strong relationship established with customers; it is classified as intangible asset with limited useful life and should be amortized over 40 years or less

[809]

A legal right to distribute a product or products, often within specific geographical areas or supply channels, which has a finite beneficial life.

[810]

The net carrying value (original costs adjusted for amortization and impairment) for the rights acquired through contract by the reporting entity (franchisee) to operate business (e.g. sell goods, provide service) in the counterparty (franchisor's) name.

[811]

The net carrying value (original costs adjusted for amortization and impairment) for the rights acquired through agreements between the reporting entity and government so that the reporting entity may operate business by using public properties (e.g. radio broadcasting license)

[812]

Channels of communication that serve many diverse functions such as offering a variety of entertainment with either mass or specialized appeal, communicating news and information, or displaying advertising messages.

[813]

Legal agreement in which an entity is prevented from selling goods or providing services within specified criteria (geographic, product line, industry, etc.).

[814]

Intangible assets with a finite beneficial life not otherwise defined.

[815]

The exclusive legal right to make, use, and sell an invention for a period specified by law.

[816]

Share of a product, or of the proceeds there from, reserved by an owner for permitting another to exploit and use his property; rental paid to the original owner of property based on a percentage of profit or production. It is often used for mining leases of natural resources, conveyances, as well as literary works, inventions, and other intellectual productions.

[817]

The net carrying value (original purchase/developing costs adjusted for amortization and impairment) for Trade Name which makes the products/service of reporting entity distinguishable; such intangible assets may be protected by registration with US Patent Office

[818]

The net carrying value for Trade Secrets which protects the reporting entity's unique technology/knowledge in its field of business so as to obtain competitive advantage; it can be used indefinitely until such technology/knowledge become common among competitors

[819]

The aggregate original costs for all the intangible assets with finite useful life

[820]

The aggregate costs for all the intangible assets with finite useful life, net of cumulative amortizations and impairment loss

[821]

The aggregate net carrying value (costs adjusted for amortization and impairment) for all the intangible assets (long-lived assets without physical forms) with limited benefit period (e.g. set by law or contract); the costs for such intangibles should be amortized over their useful life but not exceeding 40 years. Note: This element serves as a category heading only. No data may be tagged to this element.

[822]

Description of accounting polices related to foreclosed assets.

[823]

The net value for assets obtained through foreclosure (to possess collateral when the loan borrower defaults)

[824]

The net value for assets obtained through foreclosure (to possess collateral when the loan borrower defaults) Note: This element serves as a category heading only. No data may be tagged to this element.

[825]

Describe significant estimates and assumptions, including those related to the cost of capital, used in allocating revenue and expenses to foreign activities. Also include the nature and effects of any changes in estimates and assumptions which have a significant impact on interperiod comparability.

[826]

The amount of income (loss) before taxes associated with foreign activities in the aggregate and for each significant geographical area

[827]

Descriptions of each of the following for Mexican debt exchange transactions: (a) carrying value and terms of obligations exchanged, (b) face value, carrying value, market value, and terms of bonds received in the tender exchange, (c) the effect of the transaction on the allowance for loan losses and the provision for losses in the current period, (d) annual interest income on obligations exchanged and on bonds received, (e) on an ongoing basis, the terms, carrying value, and market value of the bonds received.

[828]

The amount of net income (loss) associated with foreign activities in the aggregate and for each significant geographical area

[829]

Disclose total identifiable assets (net of valuation allowances) associated with foreign activities and the aggregate of total income, income (loss) before taxes, and net income (loss) associated with foreign activities for each significant geographic area and in the aggregate for all other geographic areas deemed not significant. A “significant geographic area” is one in which assets, revenue, income before tax, or net income exceed 10 percent of the comparable amount as reported in the financial statements.

[830]

The amount of total identifiable assets, net of valuation allowance, associated with foreign activities in the aggregate and for each significant geographical area.

[831]

The amount of total income associated with foreign activities in the aggregate and for each significant geographical area

[832]

Description of loans and other revenue producing assets and transactions for which the debtor or customer, whether an affiliated or unaffiliated person, is domiciled outside of the United States.

[833]

Accrued interest payable in the amount for each classification of deposits including, foreign bank.

[834]

Discussion and details of foreign currency contracts.

[835]

Realized and unrealized foreign exchange gains and losses.

[836]

Description of the foreign currency translation accounting policies.

[837]

The net gain (loss) from restating financial statement items in another currency by using exchange rate between two currencies

[838]

Accrued interest payable in the amount for each classification of deposits including, foreign in domestic offices.

[839]

Accrued interest payable in the amount for each classification of deposits including, foreign interest.

[840]

Accrued interest payable in the amount for each classification of deposits including, foreign noninterest-bearing.

[841]

The aggregate exchange gain or loss included in determining net income for the period.

[842]

Disclosure of foreign operations and currency transactions

[843]

Disclose risks and uncertainties that could significantly affect the amounts reported in the financial statements in the near term. Such risks can arise from the nature of the entity's operations, the use of estimates in the preparation of the financial statements, and concentrations in certain aspects of the entity's business.

[844]

Description of an entity's foreign taxes accounting policy.

[845]

Accrued interest payable in the amount for each classification of deposits including, foreign time.

[846]

A description of accounting policy relating to a non-exchange traded contract obliging one party to buy and the other to sell a currency for a fixed price at a future date.

[847]

The gross amount of the franchise rights intangible assets

[848]

A contractual privilege, often exclusive, granted by one person to another permitting the sale of a product, use of a trade name or provision of a service within a specified territory and/or in a specified manner.

[849]

A description of the form and nature of mergers in which the fund has participated.

[850]

Insurance contracts can call for funds to be held by the insurance company over the life the contract. These funds may be returned to the policyholder or reinsurer at the end of the contract based upon future loss experience.

[851]

Amount of equipment expense included in non-interest expense. Include depreciation on furniture and equipment and rental expense.

[852]

Furniture and fixture required for revenue generating activities normal conduct of a business.

[853]

The estimated total amortization expense for each of the five succeeding fiscal years for intangible assets subject to amortization

[854]

Future Policy Benefits represents the company's obligation to pay future policy benefits under the terms of the underlying long-duration insurance contracts.

[855]

A description of an accounting policy for a forward contract that is standardized and exchange traded.

[856]

Adjustment to a prior year extraordinary item that is recognized in the current year due to new information.

[857]

The gains and losses included in earning resulting from the sale or disposal of assets.

[858]

The gains and losses included in earning resulting from the sale of a business segment.

[859]

The amount of loss recognized as a result of the retirement of any property, plant and equipment.

[860]

The amount of aggregate gains or losses on sales of loans (including adjustments to record loans held-for-sale at the lower-of-cost-or-market value).

[861]

Gain on settlement (irrevocable transaction that relieves the employer (or the plan) of primary responsibility for a pension benefit obligation and eliminates significant risks related to the obligation and the assets used to effect the settlement) of a defined benefit obligation.

[862]

Costs and recoveries related to the settlement of litigation.

[863]

The amount of gain on sales of securities, gross.

[864]

Net gains and losses on the sale of assets and the extinguishment of debt

[865]

The net gain (loss) resulted from sale of assets during an accounting period Note: This element serves as a category heading only. No data may be tagged to this element.

[866]

The non-interest income for gains on sale of the credit card portfolio.

[867]

Report the amount of net gains (losses) on sales and other disposals of assets not required to be reported elsewhere in the income statement. Include net gains (losses) on sales and other disposals of premises and fixed assets; personal property acquired for debts previously contracted (such as automobiles, boats, equipment, and appliances); and coins, art, and other similar assets. Do not include net gains (losses) on sales and other disposals of loans and leases (either directly or through securitization), other real estate owned, securities, and trading assets.

[868]

Report the amount of net gains (losses) on sales and other disposals of other real estate owned, increases and decreases in the valuation allowance for foreclosed real estate, and write-downs of other real estate owned subsequent to acquisition (or physical possession) charged to expense. Do not include as a loss on other real estate owned any amount charged to the allowance for loan and lease losses at the time of foreclosure (actual or physical possession) for the difference between the carrying value of a loan and the fair value less cost to sell of the foreclosed real estate.

[869]

The amount of gains and losses on sales of securities, gross.

[870]

The amount of gains and losses on sales of securities, gross. Note: This element serves as a category heading only. No data may be tagged to this element.

[871]

Gains or losses on the disposition of equity investees or 50 percent or less owned persons that exceed 1 percent of the aggregate of total interest income and other income.

[872]

Miscellaneous general and administrative expenses.

[873]

Generally recurring costs associated with normal operations and currently chargeable against revenue, excluding those directly related to the marketing or selling of products or services.

[874]

Financial footnote disclosure about the general accounting concepts and policies of the reporting entity (e.g. asset valuation policy, income tax policy, etc.) Note: This element serves as a category heading only. No data may be tagged to this element.

[875]

Distributions from earnings to members of a partnership.

[876]

[877]

If a going concern issue exists (audit report is modified), disclose: (a) pertinent conditions and events giving rise to the assessment of substantial doubt about the entity's ability to continue as a going concern for a reasonable period of time, (b) the possible effects of such conditions and events, (c) management's evaluation of the significance of those conditions and events and any mitigating factors, (d) possible discontinuance of operations, (e) management's plans (including relevant prospective financial information), and (f) information about the recoverability or classification of recorded asset amounts or the amounts or classification of liabilities. If management’s plan alleviate the substantial doubt of going concern, disclose the principal conditions and events that initially led to a belief that substantial doubt about the entity's ability to continue as a going concern existed.

[878]

The gross amount of the goodwill intangible assets

[879]

The accounting policy for measuring impairment, including how reporting units are determined and how goodwill is allocated to those reporting units.
Description of intangible assets (e.g. goodwill, computer software to be sold or leased) and related accounting policies, such as the method of amortization.

[880]

The net carrying value (costs adjusted for impairment loss) for Goodwill, which can only be recognized during business acquisition when purchase method is used; the recognized amount should equal to the excess value of purchase price over net identifiable assets acquired

[881]

Amount paid in excess of the value assigned to the identifiable net assets acquired.

[882]

The gross carrying amount by major intangible asset class for intangible assets subject to amortization

[883]

The gross carrying amount in total for intangible assets subject to amortization

[884]

Operating Revenue less Cost of Goods and/or Services Sold.

[885]

The total value for the contracts issued by insurance companies that guarantee contract-holders a stated interest rate as return for their investments over a specified period.

[886]

Amount charged to expense for any provisions on the guaranteed indebtedness of others

[887]

(For SEC registrants) This label includes the amounts and bases of any provisions for losses charged to expense.

[888]

Amount of guarantees of indebtedness of others

[889]

(For SEC registrants) This label includes the amount of exposure at the date of each balance sheet presented, including a discussion of how the participation by other parties and other factors that may reduce exposure have been treated.

[890]

If the guarantor is unable to develop an estimate of the maximum potential amount of future payments under its guarantee, the guarantor shall disclose the reasons why it cannot estimate the maximum potential amount. The nature of (1) any recourse provisions that would enable the guarantor to recover from third parties any of the amounts paid under the guarantee and (2) any assets held either as collateral or by third parties that, upon the occurrence of any triggering event or condition under the guarantee, the guarantor can obtain and liquidate to recover all or a portion of the amounts paid under the guarantee. The guarantor should indicate, if estimable, the approximate extent to which the proceeds from liquidation of those assets would be expected to cover the maximum potential amount of future payments under the guarantee.
This includes the amount of guarantees, a general description of the types of obligations guaranteed, the amount of exposure, the amounts and bases of any provisions for losses, and the amount charged to expense for any provisions on the guaranteed indebtedness.

[891]

The ratio of health care cost increases (trend) to the current period cost for the next year used to measure the expected cost of benefits covered by the plan

[892]

The aggregate acquisition costs adjusted for premium amortization (or discount accretion) for all debt securities the reporting entity invested in with the purpose to hold them till their maturity dates and earn interest income Note: This element serves as a category heading only. No data may be tagged to this element.

[893]

Disclose the amortized cost for the held-to-maturity security.

[894]

Amortized cost of Corporate debt Securities held-to-maturity.

[895]

The fair market value (quoted market price or estimated fair value) for all corporate debt securities the reporting entity invested in with the purpose to hold them till their maturity dates and earn interest income

[896]

Debit securities which are intended to be held until maturity. It is assumed that the entity has both the ability and intent to hold the security until maturity.

[897]

Amortized cost of Debt Securities issued by Foreign Governments held-to-maturity.

[898]

The fair market value (quoted market price or estimated fair value) for held-to-maturity debt securities (securities the reporting entity invested in with the purpose to hold them till their maturity dates and earn interest income) issued by foreign governments

[899]

The fair market value (quoted market price or estimated fair value) for all held-to-maturity debt securities (securities the reporting entity invested in with the purpose to hold them till their maturity dates and earn interest income) that are encumbered; i.e. parties other than the reporting entity also have valid claims against such securities

[900]

The asset is pledged to another secured party s who has the right by to sell or repledge the collateral.

[901]

The amortized costs (cost adjusted for premium/discount amortization) for preferred stocks acquired by the reporting entity with intention to held to their maturity dates and earn dividends

[902]

The aggregate fair market value (quoted market price or estimated fair value) for all debt securities the reporting entity invested in with the purpose to hold them till their maturity dates and earn interest income

[903]

The fair value amount of the held-to-maturity security.

[904]

[905]

[906]

[907]

Amortized cost of Other debt Securities held-to-maturity.

[908]

The fair market value (quoted market price or estimated fair value) for other non-major held-to-maturity debt securities (securities the reporting entity invested in with the purpose to hold them till their maturity dates and earn interest income)

[909]

A summary of amortized cost and market value of securities held-to-maturity by the following categories due within one year, one through five years, five through ten years, and due after ten years.

[910]

The amortized cost of all mortgage-backed securities, including mortgage pass-through securities, collateralized mortgage obligations (CMO), real estate mortgage investment conduits (REMICs), CMO and REMIC residuals, and stripped mortgage-backed securities. Exclude the following: (1) securities backed by loans extended under home equity lines, (2) bonds issued by the Federal National Mortgage Association (FNMA) and the Federal Home Loan Mortgage Corporation (FHLMC) that are collateralized by mortgages and mortgage-backed bonds issued by non-US Government issuers, (3) participation certificates issued by the Export-Import Bank and the General Services Administration, and (4) participation certificates issued by a Federal Intermediate Credit Bank.

[911]

The aggregate fair market value (quoted market price or estimated fair value) for all held-to-maturity debt securities that are backed by mortgages (loans secured by collateral); the issuer of such securities will use interest & principal payments received from the mortgage loans to repay the investors

[912]

A debt financial instrument which is intended to be held until maturity. It is assumed that the entity has both the ability and intent to hold the security until maturity.

[913]

Amortized cost of investments in States within the US and political subdivisions of the states held-to-maturity.

[914]

[915]

Description of the type of security - held-to-maturity.

[916]

The aggregate fair market value (quoted market price or estimated fair value) for all held-to-maturity debt securities where the reporting entity invested in with the purpose to hold them till their maturity dates and earn interest income

[917]

The asset is not pledged in any way or the secured party does not have the right to sell or repledge the collateral.

[918]

The gross unrealized holding gains and losses for the held-to-maturity security.

[919]

Amortized cost of investments in US Treasury and other U.S. government corporations and agencies held-to-maturity.

[920]

[921]

Includes a description of the type of security, the fair value amount, gross unrealized holding gains and losses, and the amortized cost for held-to-maturity securities.

[922]

A debt financial instrument which is intended to be held until maturity. It is assumed that the entity has both the ability and intent to hold the security until maturity.

[923]

The aggregate costs (adjusted for premium/discount amortization/accretion) for all debt securities the reporting entity invested in with the purpose and ability to hold till their maturity dates and earn interest income Note: This element serves as a category heading only. No data may be tagged to this element.

[924]

[925]

Illegal Acts

[926]

The impact of a one percent decrease of the health care cost trend rate on the retirement benefit obligation.

[927]

The impact of a one percent increase of the health care cost trend rate on the retirement benefit obligation.

[928]

Amount of the impairment loss on long-lived assets

[929]

Costs resulting from the writedown of goodwill due to the difference between the carrying value and the fair market value.

[930]

Costs resulting from the writedown of long-lived assets and certain identifiable intangibles other than goodwill due to the difference between the carrying value and the fair market value.

[931]

The aggregate amount for the intangible assets write-downs due to impairment in value as revealed in required management evaluation; the carrying value of such intangible assets (may be with or without finite useful life) should then be reduced to their lower fair value.

[932]

[933]

A reduction in the carrying amount of assets held-for-sale to reflect a reduced ability to generate cash in the future.

[934]

The aggregate write-downs for all long-lived assets held for use (including those held for disposal by means other than sale) recognized due to impairment in value as revealed in required management evaluation; it equals to the difference between the non-recoverable carrying value of such assets and the lower fair value

[935]

Description of policies for Impairment of Long Lived Assets.

[936]

The carrying amount of impaired assets to be disposed of.

[937]

A description of the impaired assets to be disposed of, including the business segment affected

[938]

Loss recognized as a result of the initial and subsequent write-down of long-lived asset's (disposal group's) carrying amount to fair value (less cost to sell).

[939]

The amount of loss resulting from the impairment of assets to be disposed of

[940]

Impairment or disposal of long-lived assets are categorized by whether the assets are to be held and used or to be disposed of.
For long-lived assets to be held and used, disclosures often include a description of the impaired long-lived asset and facts and circumstances leading to the impairment, amount of the impairment loss and where located in the income statement, method(s) for determining fair value, and the segment in which the impaired long-lived asset is reported. For a long-lived asset classified as held and used as of and after the balance sheet date, the following is often included: a description of the circumstances leading to the expected disposal, the expected manner and timing of that disposal, and the carrying amount(s) of the major classes of assets and liabilities related to the disposal.
For long-lived assets and disposal groups to be disposed of, disclosures often include a description of the circumstances leading to the expected disposal, the expected manner and timing of that disposal, carrying amount(s) of the major classes of assets and liabilities included as part of a disposal group, gain and loss recognized (as a result of write-down of long-lived asset's carrying amount to fair value, subsequent increase in fair value, and sale of a long-lived asset), the caption in the income statement that includes the gain or loss, and the segment in which the long-lived asset is reported. If a company decides not to sell a long-lived asset previously classified as held for sale, and the asset is reclassified as held and used, include the facts and circumstances leading to the decision, and its effect on the results of operations.

[941]

The aggregate amount for the portion of purchase price allocated to technologies acquired through business combinations, which neither reached technological feasibility nor have future use ; such costs should be expensed right away

[942]

The policy for recognizing interest income on Nonaccrual Loans, including how cash receipts are recognized.

[943]

The footnote disclosures related to Income Statement items/transactions, e.g. reconciliation between basic EPS and diluted EPS Note: This element serves as a category heading only. No data may be tagged to this element.

[944]

The income tax calculated by applying federal statutory tax rates to the reporting entity's income before income tax

[945]

Disclose the effective income tax rate reconciliation for the reconciliation of statutory rates to effective rates.

[946]

The amounts and expiration dates of operating loss and tax credit carryforwards for tax purposes are required to be disclosed. Separately disclose any portion of the valuation allowance for deferred tax assets for which subsequently recognized tax benefits will be allocated to reduce goodwill or other noncurrent intangible assets of an acquired company or directly to contributed capital. The amounts of operating loss and tax credit carryforwards for tax purposes are also required to be disclosed.
The expiration dates of operating losses and tax credit carryforwards for tax purposes.

[947]

The reconciliation of the income tax expense attributed to continuing operations to the amount of income tax expense that would result if the domestic federal statutory tax rates is applied to income from continuing operations.

[948]

Disclosures include the method(s) of accounting for investment credit, the amounts of investment credit used in determining income tax expense, and amounts of unused investment credit.

[949]

The amount of net change in the tax valuation allowance.

[950]

Description of the operating losses and tax credit carryforwards for tax purposes.

[951]

Income taxes’ components usually include tax accruals, net deferred tax liability or asset, valuation allowance, and income tax expense. For net deferred tax liability or assets recognized in the balance sheet, disclosures include: the total of all deferred tax liabilities, the total of all deferred tax assets, and the total valuation allowance recognized for deferred tax assets. Other disclosures often include 1) the valuation allowance net change for the year, 2) the amount of income tax expense or benefit allocated to continuing operations, discontinued operations, extraordinary items, the cumulative effect of accounting changes, prior period adjustments, gains and losses included in comprehensive income but excluded from net income, and capital transactions for each year for which those items are presented, 3) the components of income tax expense attributable to continuing operations (e.g. current tax expense or benefit, deferred tax expense, benefits of operating loss carryforward, investment tax credits), 4) types of temporary differences that resulted in deferred tax asset or liability, 5) reconciliation of income tax expense between continuing operations and domestic federal statutory tax rates (public companies only. Private companies only disclose significant reconciling items), 6) expiration dates of loss and tax credit carryforwards and 7) for SEC only, federal, foreign and other income taxes should be stated separately for each major component (current and deferred). For an entity that is part of a group that files a consolidated tax return, disclose the method by which the consolidated amount of current and deferred tax expense is allocated to members of the group and the nature and effect of any changes in that method. Whenever a deferred tax liability is not recognized disclose: (a) a description of the types and amount of temporary differences for which a deferred tax liability has not been recognized and the types of events that would cause those temporary differences to become taxable, (b) the amount of the unrecognized deferred tax liability for temporary differences related to investments in foreign subsidiaries and foreign corporate joint ventures, and (c) the amount of the unrecognized deferred tax liability for temporary differences other than foreign investments. For public enterprises not subject to income taxes disclose that fact and the net difference between the tax bases and the reported amounts of the enterprise's assets and liabilities. For an entity that is part of a group that files a consolidated tax return, disclose the method by which the consolidated amount of current and deferred tax expense is allocated to members of the group and the nature and effect of any changes in that method.

[952]

If the indirect method is used, amounts of income taxes paid during the period shall be provided in related disclosures.

[953]

Unpaid obligation of all income taxes.

[954]

Description of entity's income tax policy.

[955]

Amounts due from taxing authorities related to the payment of income taxes, net of uncollectible amounts

[956]

Income/(loss) before cumulative effect of change in accounting principle per diluted share

[957]

Income/(loss) before cumulative effect of change in accounting principle per outstanding share

[958]

Income/(loss) before cumulative effect of change in accounting principle.

[959]

Income/(loss) before extraordinary items and cumulative effect of change in accounting principle per diluted share

[960]

Income/(loss) before extraordinary items and cumulative effect of change in accounting principle per outstanding share

[961]

Income/(loss) before Extraordinary Items and Cumulative Effect of Change in Accounting Principle.

[962]

The portion of Income before Income Taxes per book earned from domestic operations

[963]

The portion of Income before Income Taxes per book earned from foreign operations

[964]

Gross income/(loss) from disposing of a business segment that has been discontinued at year end or will be discontinued shortly after year end.

[965]

Sum of operating profit and nonoperating income/(expense).

[966]

Income/(loss) from Continuing Operations per Diluted Share.

[967]

Income/(loss) from Continuing Operations per Outstanding Share.

[968]

Revenues and expenses after tax arising from the ongoing operations of the business.

[969]

Income/(loss) from Disposition of Discontinued Operations per Diluted Share.

[970]

Income/(loss) from Disposition of Discontinued Operations per Outstanding Share.

[971]

Income/(loss), net of tax, of a business segment that has been discontinued at year end or will be discontinued shortly after year end.

[972]

The aggregate amount for income (loss) earned by held-for-sale components of the reporting entity and gain (loss) from the components disposed of during an accounting period, net of the allocated income tax effects Note: This element serves as a category heading only. No data may be tagged to this element.

[973]

Income/(loss) of a business segment that has been discontinued at year end or will be discontinued shortly after year end.

[974]

[975]

Income/(loss) from disposing of a business segment that has been discontinued at year end or will be discontinued shortly after year end.

[976]

The aggregate income earned from investments in equity securities; include dividends income and/or reporting entity's share of investee's earned income adjusted for dividends distributed during an accounting period if reporting entity has significant influence (ownership > 20%) over investee and equity method is used to account for such investment

[977]

Income/(loss) from Extraordinary Items, net of tax effect, per Diluted Share.

[978]

Income/(loss) from Extraordinary Items, net of tax effect, per Outstanding Share.

[979]

Total value of shares issued by a subsidiary.

[980]

Total value of shares remaining to be issued by an entity in an acquisition.

[981]

The net change in obligations (arisen from credit transactions on account) owed to parties associated with the reporting entity (where one party can exercise ownership control or significant influence over another) during an accounting period

[982]

The net change in the beginning and end of period Accounts Payable and Accrued Expenses balances.

[983]

The net change in aggregate amount for reporting entity's obligations owed (to suppliers, service providers etc.) on open account (Accounts Payable) and expenses already incurred but not yet paid by the end of an accounting period (Accrued Expenses) during an accounting period Note: This element serves as a category heading only. No data may be tagged to this element.

[984]

The net change in the beginning and end of period Accounts Payable balances.

[985]

The net change in receivables arising from transactions with parties associated with the reporting entity.

[986]

The amount of change in accounts receivable securitization.

[987]

The net change in the beginning and end of period of Accrued Interest Income balances.

[988]

The net change in income earned from investment but not yet received during an accounting period

[989]

The net change in the beginning and end of period Accrued Expenses balances.

[990]

The tax effect of the change in cumulative amount of all the Comprehensive Income accounts.

[991]

The net change in the cumulative amount for comprehensive income other than net income (loss) during an accounting period; including net changes in foreign currency translation adjustment, in unrealized holding gains (losses) on securities adjusted for any reclassified realized gains (losses), and in minimum pension liability.

[992]

The change the accumulated net losses recognized as an additional pension liability not yet recognized as a net periodic pension cost, net of tax effects.

[993]

The tax effect of the change the accumulated net losses recognized as an additional pension liability not yet recognized as a net periodic pension cost.

[994]

The net change in the total additional paid-in capital during an accounting period; may resulted from stock issuance/retirement, treasury stock transaction, exercise of stock options, etc.

[995]

The net change in the total additional paid-in capital during an accounting period; may resulted from stock issuance/retirement, treasury stock transaction, exercise of stock options, etc. Note: This element serves as a category heading only. No data may be tagged to this element.

[996]

[997]

The net change in current receivables (due within one year or one operating cycle) to be collected from an entity that is controlling, under the control of, or within the same control group as the reporting entity by means of direct or indirect ownership

[998]

The net change in receivables to be collected from affiliates; i.e. the entities that are controlling, under the control of, or within the same control group as the reporting entity by means of direct or indirect ownership

[999]

The net change in current receivables (due within one year or one operating cycle) to be collected from reporting entity's executives and owners during an accounting period

[1000]

The net change in receivables to be collected from reporting entity's executives and owners during an accounting period

[1001]

The net change in aggregate amount for current receivables (due within one year or one operating cycle) to be collected from related parties other than affiliates or officers/stockholders (e.g. owner's immediate families or employee pension trusts)

[1002]

The net change in aggregate amount for receivables to be collected from related parties other than affiliates or officers/stockholders (e.g. owner's immediate families or employee pension trusts)

[1003]

The net change in amounts due from parties associated with the reporting entity.

[1004]

The net change in the aggregate amount of receivables to be collected from all related parties where one party can exercise control or significant influence over another party; including affiliates, owners/officers and their immediate families, pension trusts, etc

[1005]

The net change in aggregate amount for receivables (include both current & non-current portions) to be collected from related parties where one party can exercise control or significant influence over another party (including affiliates, owners/officers and their immediate families, pension trusts, etc.) Note: This element serves as a category heading only. No data may be tagged to this element.

[1006]

The net change in current obligations (due within one year or one operating cycle) owed to an entity that is controlling, under the control of, or within the same control group as the reporting entity by means of direct or indirect ownership

[1007]

The net change in total obligations owed to affiliates; i.e. the entities that are controlling, under the control of, or within the same control group as the reporting entity by means of direct or indirect ownership

[1008]

The net change in current obligations (due within one year or one operating cycle) owed to reporting entity's executives and owners during an accounting period

[1009]

The net change in total obligations owed to reporting entity's executives and owners during an accounting period

[1010]

The net change in aggregate amount for current obligations (due within one year or one operating cycle) owed to related parties other than affiliates or officers/stockholders (e.g. owner's immediate families or employee pension trusts)

[1011]

The net change in total obligations owed to related parties other than affiliates or officers/stockholders (e.g. owner's immediate families or employee pension trusts)

[1012]

The net change in aggregate amount for current obligations (due within one year or one operating cycle) owed to all related parties where one party can exercise control or significant influence over another party (including affiliates, owners/officers and their immediate families, pension trusts, etc.)

[1013]

The net change in total obligations owed to all related parties where one party can exercise control or significant influence over another party; including affiliates, owners/officers and their immediate families, pension trusts, etc

[1014]

[1015]

The net change in the beginning and end of period Bank Overdraft balances.

[1016]

The net change between the beginning and ending balance of cash and cash equivalents

[1017]

The change, in the cash collateral for borrowed securities recorded on the balance sheet, is needed to adjust net income in order to arrive at net cash flows provided by (used in) operations.

[1018]

The net change in the aggregate share number of common stocks during an accounting period; may be resulted from new issuance, retirement, exercise of stock options, etc. Note: This element serves as a category heading only. No data may be tagged to this element.

[1019]

The net change in the aggregate legal value (par value, stated value or issuance value in case of non-par non-stated-value stock) of common stocks during an accounting period; may be resulted from new issuance, retirement, exercise of stock options, etc. Note: This element serves as a category heading only. No data may be tagged to this element.

[1020]

The net change in the aggregate value (including both legal value and additional paid-in value) of common stocks during an accounting period; may be resulted from new issuance, retirement, exercise of stock options, etc. Note: This element serves as a category heading only. No data may be tagged to this element.

[1021]

Tax effect of the change in accumulated balance sheet adjustment for converting foreign investments into the company's own currency on a particular day. The difference between the investment value in the foreign currency and the investment value in the company's own currency at a particular point in time. Also used for investments in subsidiaries which are of a different currency.

[1022]

Changes In Assets

[1023]

The net change in total assets used for operating activities (e.g. manufacturing/purchasing goods for sale, providing services…) during an accounting period Note: This element serves as a category heading only. No data may be tagged to this element.

[1024]

Changes in Liabilities

[1025]

The net change in total obligations arisen from operating activities (e.g. manufacturing/purchasing goods for sale, providing services…) during an accounting period Note: This element serves as a category heading only. No data may be tagged to this element.

[1026]

Net value of all repayments and proceeds of borrowings.

[1027]

The net change in aggregate amount for reporting entity's obligations during an accounting period (include both short-term and long-term obligations) Note: This element serves as a category heading only. No data may be tagged to this element.

[1028]

The net change in DAC during an accounting period, i.e., the capitalized costs incurred during the insurance policy acquisition process; such costs should be amortized over the life of the policy

[1029]

The net change in DAC during an accounting period, i.e., the capitalized costs incurred during the insurance policy acquisition process; such costs should be amortized over the life of the policy Note: This element serves as a category heading only. No data may be tagged to this element.

[1030]

The change in accumulated gains and losses from hedges that meet hedge criteria are generally recognized in current income when gains and losses on the hedged item are reported in current income. Net of tax effect.

[1031]

Tax effect of the change in accumulated gains and losses from hedges that meet hedge criteria are generally recognized in current income when gains and losses on the hedged item are reported in current income.

[1032]

The change, in the deferred policy acquisition costs recorded on the balance sheet, is needed to adjust net income in order to arrive at net cash flows provided by (used in) operations.

[1033]

Increase/Decrease in deposit balances (excluding deposits purchased/sold)

[1034]

The net change in the beginning and end of period Deposits balances.

[1035]

The net change in the beginning and end of period of Deposits balances.

[1036]

The net change in the total fund value in all deposit accounts during an accounting period; may include demand accounts, savings accounts, etc. Note: This element serves as a category heading only. No data may be tagged to this element.

[1037]

The net change in the beginning and end of period Dividends Receivable Balances.

[1038]

The net change in the beginning and end of period Employee Related Liabilities balances.

[1039]

The net change in total estimated obligations recorded for probable future loss attributable to environmental contamination issues during an accounting period

[1040]

The net change in total estimated obligations recorded for probable future loss attributable to environmental contamination issues during an accounting period Note: This element serves as a category heading only. No data may be tagged to this element.

[1041]

The net change in stockholder's equity during an accounting period, may be resulted from net changes in contributed capital, retained earnings and accumulated other comprehensive income

[1042]

The net change in stockholder's equity during an accounting period, may be resulted from net changes in contributed capital, retained earnings and accumulated other comprehensive income Note: This element serves as a category heading only. No data may be tagged to this element.

[1043]

The unrealized gain/loss of derivative activity that is recorded in the income statement

[1044]

Net change in beginning and ending balances of Federal Funds Purchased and Securities Sold Under Agreements to Repurchase

[1045]

The net change in federal funds purchased (the immediately available funds purchased from other banks who have excess balance in federal reserve account; such funds are usually purchased on overnight basis) and securities sold under agreements to repurchase during an accounting period; both are short-term borrowings to the reporting entity Note: This element serves as a category heading only. No data may be tagged to this element.

[1046]

Net change in beginning and ending balances of Federal Funds Purchased

[1047]

Net change in beginning and ending balances of Federal Funds Sold and Securities Purchased Under Agreements to Resell

[1048]

The net change in federal funds sold (the excess balance in federal reserve account sold to other financial institutions for interests) and securities purchased under agreements to resell during an accounting period Note: This element serves as a category heading only. No data may be tagged to this element.

[1049]

Net change in beginning and ending balances of Federal Funds Sold

[1050]

The net change in the value (cost) of Federal Home Loan Bank stocks held by the reporting entity

[1051]

The net change in the value (cost) of Federal Home Loan Bank stocks held by the reporting entity Note: This element serves as a category heading only. No data may be tagged to this element.

[1052]

The net change in the beginning and end of period finance receivables balances.

[1053]

The change in the future policy benefit reserve balance on the balance sheet

[1054]

The net change in the beginning and end of period Income Taxes Payable balances.

[1055]

The net change in the reserves for future losses and loss adjustments due to unsettled claims

[1056]

The net change in the reserves provided by insurance companies for future losses and loss adjustments due to unsettled claims Note: This element serves as a category heading only. No data may be tagged to this element.

[1057]

Net change in Interest and Dividends Receivable during an accounting period Note: This element serves as a category heading only. No data may be tagged to this element.

[1058]

Net change in beginning and ending balances of Interest and Dividends receivable.

[1059]

The net change in the beginning and end of period of Interest Bearing Deposits in Bank balances.

[1060]

The net change in the beginning and end of period Interest Payable balance.

[1061]

The net change in the beginning and end of period Inventories balances.

[1062]

These amounts represent checks issued to acquire mortgage loans which have not cleared for payment. These balances fluctuate with the size of the mortgage pipeline, increasing in lower interest rate scenarios and seasonally while decreasing during a time when loan origination volume is down.

[1063]

Other changes, net, in the loan and lease balances not previously defined.

[1064]

The net change in the beginning and end of period of loan and lease balances.

[1065]

The net change in investment in loans and direct financing leases and/or sales-type leases during an accounting period Note: This element serves as a category heading only. No data may be tagged to this element.

[1066]

The net change in the beginning and end of period of Loans Held-for-Sale balances. Note: This element serves as a category heading only. No data may be tagged to this element.

[1067]

The net change in the beginning and end of period of Loans Held-for-Sale balances.

[1068]

The net change in economic resources obtained through long-term financing, include net changes in Long Term Debt (e.g. 10-year corporate bond) and Capital Securities (e.g. common stocks) during an accounting period; such changes may be resulted from new issuance, repurchase/retirement, etc.

[1069]

[1070]

The net change in the beginning and end of period Minority Interest in a subsidiary's net assets balance.

[1071]

Change in Mortgage Servicing Rights

[1072]

The net change in capitalized mortgage servicing rights (rights to service mortgage loans, e.g. rights of billing, collecting payment for a fee) possessed by the reporting entity Note: This element serves as a category heading only. No data may be tagged to this element.

[1073]

The sum of net investment income or loss and net realized and unrealized gain or loss on investments and foreign currency .

[1074]

The sum of net investment income or loss and net realized and unrealized gain or loss on investments and foreign currency .

[1075]

The sum of net investment income or loss and net realized and unrealized gain or loss on investments and foreign currency .

[1076]

The net change in the current portion (due within one year or one operating cycle) of notes (written promise to pay) payable to related parties where one party can exercise control or significant influence over another party (including affiliates, owners/officers and their immediate families, pension trusts, etc.)

[1077]

The net change in the notes (written promise to pay) payable to related parties where one party can exercise control or significant influence over another party (including affiliates, owners/officers and their immediate families, pension trusts, etc.)

[1078]

The net change in the amounts owed by Related Parties as evidenced by a written promise to pay.

[1079]

[1080]

The change in cumulative amount of all the Other Comprehensive Income accounts not otherwise defined, net of tax effects.

[1081]

Tax effect of the change in cumulative amount of all the Other Comprehensive Income accounts not otherwise defined.

[1082]

[1083]

The net amount of cash flows from other borrowings not previously defined

[1084]

The net change in the beginning and end of period Other Current Assets balances.

[1085]

The net change in the beginning and end of period Other Current Liabilities balances.

[1086]

The proceeds from other equity issuances.

[1087]

The change, in other policyholder funds recorded on the balance sheet, is needed to adjust net income in order to arrive at net cash flows provided by (used in) operations.

[1088]

The net change in the aggregate share number of preferred stocks during an accounting period; may be resulted from new issuance, repurchase, conversion of convertible preferred stocks, etc. Note: This element serves as a category heading only. No data may be tagged to this element.

[1089]

The net change in the aggregate legal value of preferred stocks during an accounting period; may be resulted from new issuance, repurchase, conversion of convertible preferred stocks, etc. Note: This element serves as a category heading only. No data may be tagged to this element.

[1090]

The net change in the aggregate value (including both legal value and additional paid-in value) of preferred stocks during an accounting period; may be resulted from new issuance, repurchase, conversion of convertible preferred stocks, etc. Note: This element serves as a category heading only. No data may be tagged to this element.

[1091]

The change in the premium receivable balance on the balance sheet

[1092]

The net change in the beginning and end of period Prepaid Pension costs.

[1093]

The change, in prepaid reinsurance premiums recorded on the balance sheet, is needed to adjust net income in order to arrive at net cash flows provided by (used in) operations.

[1094]

The change over the period in the reserve balance for restructuring charges.

[1095]

Change in the estimated liability for the cost associated with the exit or disposal of an activity. Changes resulting from a revision to either the timing or the amount of estimated cash flows shall be recognized as an adjustment to the liability in the period of the change and reported in the same line item(s) in the income statement (statement of activities) used when the related costs were recognized initially. Changes due to the passage of time shall be recognized as an increase in the carrying amount of the liability and as an expense. Note: This element serves as a category heading only. No data may be tagged to this element.

[1096]

The net change in the beginning and end of period Receivables balances.

[1097]

The change, in reinsurance recoverable recorded on the balance sheet, is needed to adjust net income in order to arrive at net cash flows provided by (used in) operations.

[1098]

The change, in the reserve for commissions, expenses & taxes recorded on the balance sheet, is needed to adjust net income in order to arrive at net cash flows provided by (used in) operations.

[1099]

The net change in Retained Earnings (the reporting entity's cumulative earnings net of dividends and other adjustments) during an accounting period; may be resulted from periodic net income (loss), dividends distribution, treasury stock transaction, error corrections, etc. Note: This element serves as a category heading only. No data may be tagged to this element.

[1100]

[1101]

[1102]

Net change in beginning and ending balances of Securities Purchased Under Agreements to Resell

[1103]

Net change in beginning and ending balances of Securities Sold Under Agreements to Repurchase

[1104]

The net change in reporting entity's short-term borrowings (due within one year or one operating cycle) during an accounting period

[1105]

The net change in reporting entity's short-term borrowings (due within one year or one operating cycle) during an accounting period Note: This element serves as a category heading only. No data may be tagged to this element.

[1106]

The net change in reporting entity's short-term investments (with expected holding periods shorter than one year or one operating cycle) during an accounting period; may include investments in trading debt/equity securities, hold-to-maturity debt securities and/or available-for-sale debt/equity securities Note: This element serves as a category heading only. No data may be tagged to this element.

[1107]

The change, in the liability for loss & loss adjustment expense recorded on the balance sheet, is needed to adjust net income in order to arrive at net cash flows provided by (used in) operations.

[1108]

[1109]

The net change in the beginning and end of period Trading Account Securities balances.

[1110]

The net change in aggregate amount for trading securities which are held by the reporting entity with intention for resale in the near future

[1111]

The net change in the aggregate share number of treasury stocks (common shares repurchased by the reporting entity) during an accounting period resulted from treasury stock reacquisition, resale, and/or retirement Note: This element serves as a category heading only. No data may be tagged to this element.

[1112]

[1113]

[1114]

The net change in the aggregate value of treasury stocks (common shares repurchased by the reporting entity) during an accounting period resulted from treasury stock reacquisition, resale, and/or retirement Note: This element serves as a category heading only. No data may be tagged to this element.

[1115]

[1116]

The net change in treasury stocks during an accounting period, include net changes in both value and shares, may be resulted from reacquisition, resale and/or retirement Note: This element serves as a category heading only. No data may be tagged to this element.

[1117]

Net proceed flow of Net Change in Undisbursed Loan Funds

[1118]

The net change in the beginning and end of period deferred revenue balances.

[1119]

The change in accumulated balance sheet adjustment for converting foreign investments into the company's own currency on a particular day. The difference between the investment value in the foreign currency and the investment value in the company's own currency at a particular point in time. Also used for investments in subsidiaries which are of a different currency. Net of tax effect

[1120]

The change in accumulated unrealized holding gains and losses on securities available-for-sale, or that result from the transfer of a debt security being transferred from 'hold-to-maturity' category to 'avail-for-sale'. Increases or decreases in the fair value of securities available-for-sale that occur after such securities have been written down as impaired. Net of tax effect.

[1121]

Tax effect of the change in accumulated unrealized holding gains and losses on securities available-for-sale, or that result from the transfer of a debt security being transferred from 'hold-to-maturity' category to 'avail-for-sale'.

[1122]

The net change in VOBA (included in deferred policy acquisition costs) resulted from acquisition during an accounting period Note: This element serves as a category heading only. No data may be tagged to this element.

[1123]

The description and net change of each operating assets and liabilities from the beginning to the end of the period.

[1124]

The net change in reporting entity's working capital (current assets minus current liabilities) during an accounting period Note: This element serves as a category heading only. No data may be tagged to this element.

[1125]

Incurred Claim and Claim Adjustment Expenses Related to Current Year Encompasses All Claim and Claim Adjustment Expenses Related to Claims That Occurred During the Current Year.

[1126]

Incurred Claim and Claim Adjustment Expenses Related to Prior Years Encompasses All Claim and Claim Adjustment Expenses Associated With Claims That Occurred in Prior Years.

[1127]

Total Incurred Claim Expenses For Both Current and Prior Years

[1128]

The amount of expenses incurred associated with claims Note: This element serves as a category heading only. No data may be tagged to this element.

[1129]

Agreement between two or more parties whereby each party promises to do, or not to do, something; a transaction involving two or more individuals, whereby each has reciprocal rights to demand performance of what is promised which is deemed to have an indefinite beneficial life.

[1130]

[1131]

Legal permission to doing a particular thing, exercising a certain privilege, or pursuing a particular business or occupation and which is deemed to have an indefinite beneficial life.

[1132]

Intangible assets with an indefinite beneficial life not otherwise defined.

[1133]

Business name that may or may not be trademarked with an indefinite beneficial life.

[1134]

Any formula, pattern, machine, or process of manufacturing used in a business that may give the user a competitive advantage; plan or process, tool, mechanism, or compound known only to its owner and those of its employees to whom it is necessary to disclose it and which is deemed to have an indefinite beneficial life.

[1135]

Business name, symbol or other device or style that is trademarked and has an indefinite beneficial life.

[1136]

The aggregate carrying value adjusted for impairment loss for the all the intangible assets (long-lived assets without physical forms) with unlimited benefit period except for Goodwill; the costs for such intangibles are not subject to amortization

[1137]

[1138]

If the direct method of reporting cash flows is used, the reconciliation of net income to net cash flows from operating activities that would have been reported had the indirect method been used. Also include information about all investing and financing activities that affect recognized assets or liabilities but do not result in cash receipts or payments. This label may also include disclosure of cash flows from investing activities, the gross cash flows from purchases, sales, and maturities of available-for-sale securities and separately for held-to-maturity securities. Cash flows from purchases, sales, and maturities of trading securities shall be classified as cash flows from operating activities and may be reported net.

[1139]

[1140]

If the liability recorded for insurance assessments has been discounted, disclose: (a) the undiscounted amounts of the liability, (b) any related asset for premium tax offsets or policy surcharges, and (c) the discount rate used. If the liability recorded for insurance assessments has not been discounted, disclose: (a) the amount of the liability, (b) any related asset for premium tax offsets or policy surcharges, (c) the periods over which the assessments are expected to be paid, and (d) the period over which the recorded premium tax offsets or policy surcharges are expected to be realized.

[1141]

Report the amount of premiums earned by property-casualty insurers and the amount of premiums written by life and health insurers. Report income from agency and brokerage operations (includes sales of annuities and supplemental contracts); service charges, commissions, and fees from the sale of insurance and related services; and management fees from separate accounts, deferred annuities, and universal life products. Also include the bank’s proportionate share of the income or loss before extraordinary items and other adjustments from its investments in: · unconsolidated subsidiaries, associated companies, and · corporate joint ventures, unincorporated joint ventures, general partnerships, and limited partnerships over which the bank exercises significant influence that are principally engaged in insurance underwriting, reinsurance, or insurance sales activities.

[1142]

Insurance commissions, fees and premiums that exceed 1 percent of the aggregate of total interest income and other income.

[1143]

The commissions paid to agents to generate insurance policies

[1144]

Description of the Accounting Policies Associated With the Company's Insurance Liabilities

[1145]

Gross Insurance Reserves, Beginning of the Year, Relates to the Total Amount of Insurance Reserves Recorded by the Company

[1146]

Net Insurance Reserves, Beginning of the Year, is the Difference Between the Gross and Ceded Insurance Reserves

[1147]

A recognized intangible asset shall be amortized over its useful life to the reporting entity unless that life is determined to be indefinite. If an intangible asset has a finite useful life, but the precise length of that life is not known, that intangible asset shall be amortized over the best estimate of its useful life. The amortization expense for intangible assets shall be presented in income statement line items within continuing operations.

[1148]

The amount of the impairment loss related to an intangible asset (excluding goodwill)

[1149]

The aggregate net carrying value (cost adjusted for amortization and impairment loss) for all long-lived assets without physical forms except for Goodwill Note: This element serves as a category heading only. No data may be tagged to this element.

[1150]

All assets, excluding Goodwill and financial assets, that lack physical substance, net of accumulated amortization.

[1151]

In the year of adoption of FAS 142: Also any deferred credit (negative goodwill) related to an excess of fair value over cost (amortized in accordance with APB 16), and equity method goodwill. Disclose adjusted earnings per share amounts for all periods presented. Companies that report segment information in accordance with FAS 131 should disclose the preceding information about goodwill in total and for each reportable segment as well any significant changes in the allocation of goodwill by reportable segment. If any portion of goodwill has not yet been allocated to a reporting unit at the date the financial statements are issued, disclose the unallocated amount and the reasons therefore.
In the period of adoption, and until all periods presented are accounted for in accordance with FAS 142, disclose: (1) income before extraordinary items, net income and earnings per share for all periods presented adjusted to a) exclude amortization expense recognized in those periods related to intangible assets (e.g. goodwill) that are no longer being amortized, b) reflect changes in amortization periods as required. and (2) reconciliation of reported net income to the adjusted net income. For intangible assets acquired either individually or with a group of assets that do not constitute a business, disclose in total and by major intangible asset class the amount assigned, the amount of any significant residual value, and the weighted-average amortization period for amortizable intangible assets, (b) for intangible assets not subject to amortization, the amount assigned and (c) the amount of research and development assets acquired and written off in the period. Disclosures for intangible assets include: (a) for amortizable intangibles assets in total and by major class, the gross carrying amount and accumulated amortization, the total amortization expense for the period, and the estimated aggregate amortization expense for each of the five succeeding fiscal years, (b) the total carrying amount and the carrying amount for each major intangible asset class not subject to amortization, and (c) the changes in the carrying amount of goodwill (including the aggregate amount of goodwill acquired, the aggregate amount of impairment losses recognized, and the amount of goodwill included in the gain or loss on disposal of a reporting unit). For each impairment loss recognized related to an intangible asset, disclose: (a) a description of the impaired intangible asset and the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method for determining fair value, (c) the caption in the income statement or the statement of activities in which the impairment loss is aggregated, and (d) the segment in which the impaired intangible asset is reported under FAS 131. For each goodwill impairment loss recognized, disclose: (a) a description of the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method of determining the fair value of the associated reporting unit, and (c) if a recognized impairment loss is an estimate not finalized and the reasons therefore.

[1152]

Assets, excluding financial assets, that lack physical substance, net of accumulated amortization.

[1153]

The aggregate net carrying value (costs adjusted for amortization and impairment loss) for all the long-lived assets that may provide future economic benefits to the reporting entity but possess no physical forms, including copyrights, trademarks, patents, goodwill, etc. Note: This element serves as a category heading only. No data may be tagged to this element.

[1154]

Amount of dividends and interest payable on the fund's short positions.

[1155]

Accrued interest payable in the amount for each classification of deposits including, interest-bearing.

[1156]

Interest Bearing deposits are funds deposited with banks for relatively short periods of time (generally less than one year). These deposits are usually made when the maturity of deposit liabilities do not match liquidity requirements. The difference between a deposit and loan is that a deposit is available to everyone with quoted maturities and rates, the maturity is for less than a year, and there is no consideration of credit worthiness of the depository organization.

[1157]

Interest credited to policy owner accounts is reported in the income statement and needs to be removed from net income to arrive at cash provided by (used in) operations.

[1158]

Interest credited to policyholders based upon the terms of the insurance agreement

[1159]

Total interest expense for borrowings.

[1160]

The total amount of interest expenses incurred on the borrowings owed by the reporting entity Note: This element serves as a category heading only. No data may be tagged to this element.

[1161]

The aggregate amount of interest expenses incurred on capital securities issued by the reporting entity.

[1162]

Interest expense in time deposits of $100,000 or more in domestic offices.

[1163]

Interest expense in time deposits less than $100,000 in domestic offices.

[1164]

Interest expense on commercial paper.

[1165]

The interest expense paid for money borrowed

[1166]

Interest expense on the following for deposits in domestic offices: (1) transaction accounts (NOW, ATS accounts, and telephone and preauthorized transfer accounts), (2) nontransaction accounts, (3) savings deposits, (4) money market accounts, (5) time deposits of $100,000 or more, and (6) time deposits of less than $100,000. Also include the interest expense on all deposits in foreign offices.

[1167]

The total interest expense incurred on deposits (money received from customers which are to be returned upon contract completion or as partial prepayment for goods/services to be provided in the future) during an accounting period

[1168]

Interest expense on other deposits in domestic offices.

[1169]

Interest expense on the following for deposits in domestic offices: (1) transaction accounts (NOW, ATS accounts, and telephone and preauthorized transfer accounts), (2) nontransaction accounts, (3) savings deposits, (4) money market accounts (5) time deposits of $100,000 or more, and (6) time deposits of less than $100,000.

[1170]

The total interest expense incurred on fund amount provided by all deposits at U.S. domestic offices during an accounting period Note: This element serves as a category heading only. No data may be tagged to this element.

[1171]

Gross expense of federal funds purchased.

[1172]

Gross expense securities sold under agreements to repurchase.

[1173]

Gross expense of federal funds purchased and securities sold under agreements to repurchase. Do not deduct from the gross expense reported in this item. However, if amounts recognized as payables under repurchase agreements have been offset against amounts recognized as receivables under reverse repurchase agreements and reported as a net amount on the Balance Sheet, in accordance with FASB Interpretation No. 41, the income and expense from these agreements may be reported on a net basis.

[1174]

The total interest expense incurred on Federal Funds Purchased (the immediately available funds purchased from other banks who have excess balance in federal reserve account; such funds are usually purchased on overnight basis) and Securities Sold under agreements to repurchase Note: This element serves as a category heading only. No data may be tagged to this element.

[1175]

Interest expense for long-term borrowings associated with Federal Home Loan Bank (FHLB) and Federal Reserve Bank Advances (FRB) advances.

[1176]

Interest expense for short-term borrowings associated with Federal Home Loan Bank (FHLB) and Federal Reserve Bank Advances (FRB) advances.

[1177]

Interest expense on deposits in foreign offices, including Edge and Agreement subsidiaries and IBFs.

[1178]

Interest expense for long-term borrowings including commercial paper and Federal Home Loan Bank (FHLB) and Federal Reserve Bank Advances (FRB) advances.

[1179]

The total amount of interest expenses incurred on the long-term borrowings owed by the reporting entity; e.g. Federal Home Loan Bank (FHLB) advances and Federal Reserve Bank (FRB) advances. Note: This element serves as a category heading only. No data may be tagged to this element.

[1180]

Interest expense associated with all other long-term debt. Expenses include (1) Interest paid on long-term notes, (2) Amortization of Issuance Cost.

[1181]

The aggregate amount of interest expenses incurred on the long-term debt securities and capital securities issued by the reporting entity

[1182]

The aggregate amount of interest expenses incurred on the long-term debt securities and capital securities issued by the reporting entity Note: This element serves as a category heading only. No data may be tagged to this element.

[1183]

The interest expense for long-term debt.

[1184]

The aggregate amount of interest expenses incurred on the long-term debt owned by the reporting entity; e.g. long-term corporate bonds issued by the reporting entity Note: This element serves as a category heading only. No data may be tagged to this element.

[1185]

The interest expense for medium-term notes.

[1186]

Interest expense on the following for deposits in domestic offices: (1) transaction accounts (NOW, ATS accounts, and telephone and preauthorized transfer accounts), and (2) savings deposits.

[1187]

The interest expenses incurred on other non-major borrowings owed by the reporting entity

[1188]

Interest expense on other long-term borrowings.

[1189]

All other interest expense. Include interest accrued or paid on (1) Capital Lease Obligations, (2) other

[1190]

Interest expense on other short-term borrowings including

[1191]

Interest expense for short-term borrowings including commercial paper and Federal Home Loan Bank (FHLB) and Federal Reserve Bank Advances (FRB) advances.

[1192]

The total amount of interest expenses incurred on the short-term borrowings owed by the reporting entity; e.g. short-term sale and repurchase agreements Note: This element serves as a category heading only. No data may be tagged to this element.

[1193]

Interest expense associated with subordinated notes and debentures. Include amortization of expenses incurred in the issuance of subordinated notes and debentures. Capitalize such expenses, if material, and amortize them over the life of the related notes and debentures. Exclude dividends declared or paid on limited-life preferred stock.

[1194]

The aggregate amount for all interest income earned during an accounting period

[1195]

The aggregate amount for interest expense incurred (e.g. cost paid for loan borrowed) during an accounting period Note: This element serves as a category heading only. No data may be tagged to this element.

[1196]

Interest expense on deposits, long-term debt and all other borrowings.

[1197]

Interest income on securities available-for-sale includes (a) interest and dividends accrued on all securities, and (b) accretion of discounts and amortization of premiums. Include interest and dividends on securities even if such securities have been lent, sold under agreements to repurchase that are treated as borrowings, or pledged as collateral for any purpose. Include interest received at the sale of securities to the extent that such interest had not already been accrued on the bank’s books. Do not deduct accrued interest included in the purchase price of securities from income on securities and do not charge to expense. Record such interest in a separate asset account to be offset upon collection of the next interest payment.

[1198]

Amount of interest income on domestic interest-bearing balances due from depository institutions

[1199]

The total interest income earned from fund deposited at U.S. domestic offices during an accounting period Note: This element serves as a category heading only. No data may be tagged to this element.

[1200]

Report all income on interest-bearing balances due from depository institutions.

[1201]

The total interest income earned from fund deposited with financial institutes Note: This element serves as a category heading only. No data may be tagged to this element.

[1202]

Amount of interest income on foreign deposits.

[1203]

Gross revenue from Federal funds sold.

[1204]

Gross Revenue from Securities purchased under agreements to resell.

[1205]

Gross revenue from Federal funds sold and securities purchased under agreements to resell. However, if amounts recognized as payables under repurchase agreements have been offset against amounts recognized as receivables under reverse repurchase agreements and reported as a net amount on the Balance Sheet, in accordance with FASB Interpretation No. 41, the income and expense from these agreements may be reported on a net basis.

[1206]

The total interest income earned from federal funds sold (the excess balance in federal reserve account sold to other financial institutions for interests) and securities purchased under agreed to resell Note: This element serves as a category heading only. No data may be tagged to this element.

[1207]

The total amount of foregone interest income from nonperforming assets, e.g. nonaccrual loans

[1208]

Interest income on securities held-to-maturity includes (a) interest income accrued on all securities, and (b) accretion of discounts and amortization of premiums. Include interest and dividends on securities even if such securities have been lent, sold under agreements to repurchase that are treated as borrowings, or pledged as collateral for any purpose. Include interest received at the sale of securities to the extent that such interest had not already been accrued on the bank’s books. Do not deduct accrued interest included in the purchase price of securities from income on securities and do not charge to expense. Record such interest in a separate asset account to be offset upon collection of the next interest payment.

[1209]

Interest, fees and similar charges levied against or associated with all assets reportable as loans, including the following: (a) interest on all assets reportable as loans extended directly, purchased from others, sold under agreements to repurchase, or pledged as collateral for any purpose, (b) all yield-related fees on loans held in the bank’s portfolio, (c) loan commitment fees recognized, (d) investigation and services charges, fees representing a reimbursement of loan processing costs, renewal and past due charges, prepayment penalties, and fees charged for the execution of mortgages or agreements securing the bank’s loans, (e) accretion of discount on acceptances, loans secured by real estate and other loans, (f) charges levied against withdrawn accounts based on the length of time the account has been overdrawn, the magnitude of the overdrawn balance, or which are otherwise equivalent to interest, and (g) lease financing receivables.

[1210]

Interest and fee income for loans held-for-sale includes: (a) interest on all assets reportable as loans extended directly, purchased from others, sold under agreements to repurchase, or pledged as collateral for any purpose, (b) all yield-related fees on loans held in the bank’s portfolio, (c) loan commitment fees recognized, (d) investigation and services charges, fees representing a reimbursement of loan processing costs, renewal and past due charges, prepayment penalties, and fees charged for the execution of mortgages or agreements securing the bank’s loans, (e) accretion of discount on acceptances, loans secured by real estate and other loans, and (f) charges levied against withdrawn accounts based on the length of time the account has been overdrawn, the magnitude of the overdrawn balance, or which are otherwise equivalent to interest.

[1211]

The total interest income earned from investment in loans (money lent to others) and interests earned from direct financing leases and/or sales-type leases during an accounting period

[1212]

The total interest income earned from investment in loans (money lent to others) and interests earned from direct financing leases and/or sales-type leases during an accounting period Note: This element serves as a category heading only. No data may be tagged to this element.

[1213]

Amount of interest income on money market deposits.

[1214]

Amount of interest income on domestic deposits other than money market.

[1215]

Net of discount accretion and premium amortization of other interest income. Include dividend income on equity securities that do not have readily determinable fair values that are reportable in Other Assets. Also include interest income on interest-only strips receivable (not in the form of a security) that are reportable as Other Assets. However, exclude interest and dividends on venture capital investments (loans and securities).

[1216]

The total amount of interest income that would have been received on nonaccrual loans based on the original terms of the loans.

[1217]

The total interest income recognized during an accounting period

[1218]

Detail of interest income from securities segregated into taxable interest and tax-exempt income. Note: This element serves as a category heading only. No data may be tagged to this element.

[1219]

The total interest income earned from investment in debt/equity securities during an accounting period Note: This element serves as a category heading only. No data may be tagged to this element.

[1220]

Interest income on trading assets includes (a) interest and dividends accrued on all securities, and (b) accretion of discounts and amortization of premiums.

[1221]

The policy for recognizing interest income on impaired loans, including how cash receipts are recognized.

[1222]

The method of recognizing interest income on loans, including a statement about the policy for the treatment of loan fees and costs, including the method of amortizing net deferred fees or costs.

[1223]

Net interest income.

[1224]

Sum of interest expense and interest income.

[1225]

The aggregate amount for interest revenue earned (e.g. from investment in debt security or from leases) and interest expense incurred (e.g. paid for loan borrowed) during an accounting period Note: This element serves as a category heading only. No data may be tagged to this element.

[1226]

The aggregate amount for all interest expenses incurred during an accounting period Note: This element serves as a category heading only. No data may be tagged to this element.

[1227]

Interest income received from interest-bearing assets.

[1228]

Unpaid obligation of interest due to the third parties.

[1229]

Accrued interest payable in the amount for each classification of deposits including, interest penalties for early withdrawals.

[1230]

The interest rate of a fixed income investment any be either fixed or floating. This concept is a positive assertion that the interest rate is fixed and the fact value can be either TRUE, if the interest rate is in fact fixed, or FALSE if the interest rate is floating.

[1231]

If reported amounts differ from amounts previously reported in Form 10-Q, the differences should be reconciled, and the reason for the difference should be disclosed.
If a publicly traded company does not issue a separate fourth quarter report or disclose the results for that quarter in its annual report, disclose for the fourth quarter: disposals of a component of an entity, extraordinary items, unusual or infrequently occurring items, aggregate effect of year-end adjustments that are material to the results of the fourth quarter, and accounting changes (including restatement) of financial information. For SEC registrants, disclose summarized quarterly operating data for the most recent two years and any subsequent interim period for which financial statements are included or required (e.g. net sales, gross profit, income before extraordinary items and cumulative effect of a change in principle, per share amounts, net income, effect of disposals of a component of an entity, extraordinary and unusual or infrequently occurring items, aggregate effect and nature of year end adjustments that are material to quarterly results, and if data are presented on other than a calendar quarter basis).

[1232]

The disclosure of quarterly financial data

[1233]

Computer software programs required for revenue generating activities in the normal conduct of business.

[1234]

Completed product ready for sale.

[1235]

The change in the dollar amount of inventory when valued on a method other than LIFO = Last In, First Out.

[1236]

Inventories related to long-term contracts/programs, or products used in the manufacturing process and cannot be classified as either raw materials, work in process, or finished goods.

[1237]

Goods to be consumed directly or indirectly in the production of goods or services to be available-for-sale.

[1238]

Products used in the manufacturing process which may or may not become part of the final product .

[1239]

Partially completed products which require further processing prior to being sold.

[1240]

Description of the inventory policies, including the basis of stating inventory and the method of determining inventory cost (e.g. lower-of-cost-or-market)

[1241]

Amount of total inventory, net of any allowance

[1242]

The aggregate costs (may be determined by different cost-flow methods, e.g. LIFO, FIFO, weighted-average, etc.) for total inventory on hand at the end of an accounting period net of any impairment writedowns and valuation allowance reserved based on "lower-of-cost-or-market" rule Note: This element serves as a category heading only. No data may be tagged to this element.

[1243]

Valuation allowance to reduce the cost of inventory due to obsolescence (e.g. normal deterioration, excess materials, out-dated materials).

[1244]

Listing of the amounts by the major classes of inventories.

[1245]

Description of the class of inventory

[1246]

Ending balance for class of inventory.

[1247]

US GAAP Disclosures of inventory include the basis of stating inventory, the method of determining inventory cost, if inventories are stated above cost, the accrued net losses on firm purchase commitments for inventory and losses resulting from valuing inventory at the lower-of-cost-or-market. Also disclosed are the major classes of inventories (such as finished goods, inventoried costs relating to long-term contracts or programs, work in process, raw materials and supplies, LIFO valuation allowance). For LIFO inventory, disclose the amount and basis for determining the excess of replacement or current cost over stated LIFO value (for LIFO inventory), and the effect of a LIFO quantities liquidation that impacts net income. For companies that have not fully adopted LIFO, include the extent to which LIFO is used. For SEC registrants, if a LIFO company discloses FIFO-based supplemental income in a footnote, disclose: (a) that LIFO results in a better matching of cost and revenues, (b) why supplemental income disclosures are provided, and (c) important assumptions in its calculation (e.g. assumed tax rates).

[1248]

The aggregate costs determined by FIFO cost-flow method for inventory on hand at the end of an accounting period net of any impairment writedowns and valuation allowance reserved based on "lower-of-cost-or-market" rule

[1249]

Description of the funds investment advisory and administrative services relationships and fees.

[1250]

A description of the fund's investment advisory fees.

[1251]

Report fees and commissions from underwriting (or participating in the underwriting of) securities, private placements of securities, investment advisory and management services, merger and acquisition services, and other related consulting fees. Include fees and commissions from securities brokerage activities, from the sale and servicing of mutual funds, from the purchase and sale of securities and money market instruments where the bank is acting as agent for other banks or customers, and from the lending of securities owned by the bank or by bank customers (if these fees and commissions are not included in Schedule RI, item 5.a, “Income from fiduciary activities,” or item 5.c, “Trading revenue”). Also include the bank’s proportionate share of the income or loss before extraordinary items and other adjustments from its investments in:
· unconsolidated subsidiaries,
· associated companies, and
· corporate joint ventures, unincorporated joint ventures, general partnerships, and limited partnerships over which the bank exercises significant
influence that are principally engaged in investment banking, advisory, brokerage, or securities underwriting activities.

[1252]

Investments in related party affiliates.

[1253]

Investments in nonconsolidated subsidiaries accounted for using the equity and/or cost method.

[1254]

The source of investment ratings used by the fund.

[1255]

The amount of dividends for investments securities.

[1256]

The amount of nontaxable interest income for investment securities and

[1257]

The amount of taxable interest income for investment securities.

[1258]

Description of the purchases and sales of investment securities.

[1259]

State the amount of investment security gains or losses as a separate component of other income.

[1260]

The method followed in determining the cost of investments sold (e.g., "average cost," "first-in, first-out" or "specific identification")

[1261]

Taxes related to investment securities gains or losses.

[1262]

Describe the method followed in determining the cost of investments sold (e.g., "average cost," "first-in, first-out" or "specific identification"), the amount of investment security gain or losses and the related taxes.

[1263]

Accounting Policy Investment Tax Credits

[1264]

The ratio of interest received to the actual cost of the investment.

[1265]

This label includes the aggregate fair value for available-for-sale securities disclosed by major security type, as of each date for which a statement of financial position is presented (available-for-sale and held-to-maturity). Example securities include equity securities, debt securities issued by the U.S. Treasury and other U.S. government corporations and agencies, debt securities issued by states of the United States and political subdivisions of the states, debt securities issued by foreign governments, corporate debt securities, mortgage-backed securities, and other debt securities.

[1266]

[1267]

This label includes the following for available-for-sale securities: (1) the total gains for securities with net gains in accumulated other comprehensive income, and the total losses for securities with net losses in accumulated other comprehensive income equity securities, and (2) gross gains and losses in accumulated other comprehensive income for any derivatives that hedged the forecasted acquisition of the held-to-maturity securities. Example securities include debt securities issued by the U.S. Treasury and other U.S. government corporations and agencies, debt securities issued by states of the United States and political subdivisions of the states, debt securities issued by foreign governments, corporate debt securities, mortgage-backed securities, and other debt securities.

[1268]

This label often includes (1) gross unrecognized holding gains and gross unrecognized holding losses for securities classified as held-to-maturity, and (2) the amount of the net unrealized holding gain or loss on available-for-sale securities for the period that has been included in accumulated other comprehensive income and the amount of gains and losses reclassified out of accumulated other comprehensive income into earnings for the period.

[1269]

The book value of investments in real estate ventures. This includes direct and indirect investments in real estate ventures, any real estate acquired and held for development, resale, or other investment purposes. Include any other loans secured by real estate when the bank has virtually the same risks and potential rewards as an investor in the borrower’s real estate venture. Exclude real estate acquired through foreclosure. Present separately on the balance sheet or in the notes.

[1270]

The total value for real property (land, building, etc.) acquired for investment purpose and investment in other joint ventures at the financial statement date Note: This element serves as a category heading only. No data may be tagged to this element.

[1271]

Net proceed flow of Investments in Real Estate Held For Investment

[1272]

Real estate held by the company for investment purposes

[1273]

Carrying value and market value.

[1274]

Disclosure of major security types (equity, debt issued by US government agencies, corporate, foreign governments). For securities classified as available-for-sale, disclosure often includes by each major security type the aggregate fair value and total gains or losses in other comprehensive income. For securities classified as held-to-maturity, the following is often included by each major security type: aggregate fair value, gross unrecognized holding gains and losses, net carrying amount, and gross gains and losses in accumulated other comprehensive income. For investments in debt securities disclose information about the contractual maturities and the fair value and net carrying amount of debt securities by the following time periods: within 1 year, 1-5 years, 5-10 years, and after 10 years. For each period results of operations are presented, the following is often disclosed: 1) the proceeds from sales of available-for-sale securities, 2) gross realized gains and losses, 3) the basis on which the cost of a security sold was determined, 4) gross gains and losses included in earnings from transfers of securities from the available-for-sale category into the trading category, 5) the amount of net unrealized holding gain or loss on available-for-sale securities in accumulated comprehensive income and amount reclassified out, 6) the portion of trading gains and losses in which trading securities are still held. For sales of or transfers from securities classified as held-to-maturity, the following is often included: net carrying amount of the security, net gain or loss in accumulated other comprehensive income that hedged forecasted acquisitions of these securities, realized or unrealized gain or loss at the date of sale or transfer, and the circumstances leading to the decision to sell or transfer the security.

[1275]

The aggregate value for all investment held by the reporting entity at the financial statement date Note: This element serves as a category heading only. No data may be tagged to this element.

[1276]

Total of all investments held by the company

[1277]

Issuances of loans or debt securities that have a claim prior to junior obligations and equity on a corporation’s assets in the event of a liquidation.

[1278]

Warrants issued by the company to investors

[1279]

Issuances of debt where there is a pecking order determining the sequence in which a company will pay off its debt instruments, subordinate (or junior) issues will not be repaid until nonsubordinated (or senior) debt has been repaid in full.

[1280]

Expenditures for salaries, wages, pension costs, profit sharing and incentive compensation, payroll taxes, and other employee benefits.

[1281]

The aggregate amount for all the costs incurred related to persons who work for the reporting entity, including salaries/wages, pension costs, incentive compensation, various employee benefits, etc. Note: This element serves as a category heading only. No data may be tagged to this element.

[1282]

Land and costs incurred to improve the land. This excludes land held-for-sale.

[1283]

The aggregate costs for land (including purchase price/expense and other costs incurred to make land ready for use) and additions used to improve land (e.g. parking lots, walkways, etc. which are subject to depreciation) Note: This element serves as a category heading only. No data may be tagged to this element.

[1284]

Items added to land that have limited lives, such as fences, walkways, parking lots.

[1285]

Land and Structures, including improvements and additions made to the land and buildings. This excludes land held-for-sale. Buildings are owned or long-term leased structure used in the business - including office, storage and distribution facilities.

[1286]

The aggregate costs for land (including purchase price/expense and other costs incurred to make land ready for use), buildings (including purchase/construction related costs) and additions used to improve land/building (e.g. parking lots, fences, etc.) net of any applicable depreciation for buildings and improvements Note: This element serves as a category heading only. No data may be tagged to this element.

[1287]

Land is recorded (and carried) at its original cost, with no adjustment for appreciation or depreciation. This excludes land held-for-sale.

[1288]

Expenses incurred for the rental of space and/or assets other than those allocated for use in production or those which are used for the generation of income.

[1289]

Improvements to tangible assets that are leased.

[1290]

Amortization expense for assets recorded under capital leases.

[1291]

The gross amount of buildings classified under gross capital leased assets.

[1292]

The gross amount of computer equipment classified under gross capital leased assets.

[1293]

The gross amount of all furniture and fixtures classified under gross capital leased assets.

[1294]

The gross amount of leasehold improvements classified under gross capital leased assets.

[1295]

The gross amount of machinery and equipment classified under gross capital leased assets.

[1296]

The gross amount of other property, plant and equipment classified under gross capital leased assets.

[1297]

Include the gross amounts of buildings, machinery and equipment, furniture and fixtures, computer equipment, leasehold improvements and other property, plant and equipment used in capital leases and total accumulated amortization related to these capital assets.

[1298]

The future minimum lease payments for capital leases as of the date of the latest balance sheet presented, in the aggregate and for each of the five succeeding fiscal years.

[1299]

The future minimum lease payments as of the date of the latest balance sheet presented, for each of the five succeeding fiscal years and in the aggregate.

[1300]

The amount of rental expense for operating leases.

[1301]

Leases in financial statements of lessees may be operating or capital leases. Includes a general description of the lessees leasing arrangements, and the nature and extent of leases with related parties. Disclose a description of the lessee's leasing arrangement, including the basis for determining contingent rentals, terms of renewal or purchase options and escalation clauses, restrictions imposed by lease agreements, obligations to refinancing of the lessor's debt, significant penalties, and terms of any significant guarantees (e.g. of residual value). For capital leases, disclosure often includes: 1) the gross amount of assets recorded under capital leases by major class and total accumulated depreciation, 2) liabilities related to assets recorded under capital leases, 3) future minimum lease payments for the next five fiscal years, 4) future minimum lease payments representing executory costs and imputed interest to reduce to present value), 5) contingent rentals incurred, 6) amortization of capital lease asset (unless noted it is included in depreciation expense), and 7) future minimum payments received under noncancelable subleases. For operating leases, disclose 1) rental expense, 2) future minimum lease payments for the next five fiscal years, and 3) future minimum payments received under noncancelable subleases.

[1302]

For operating leases, the total amount of accumulated depreciation for leased property.

[1303]

The accumulated allowance for uncollectible minimum lease payments receivable in sales-type and direct financing leases.

[1304]

For operating leases, the cost and carrying amount, if different, of property on lease or held for leasing by major classes of property according to nature or function.

[1305]

The amount of executory costs within minimum lease payments for the net investment of a lessor

[1306]

Future minimum lease payments to be received for each of the five succeeding fiscal years as of the date of the latest balance sheet presented (for sales-type and direct financing leases).

[1307]

Amount of future minimum rentals on noncancelable leases for each of the next five fiscal years and in the aggregate.

[1308]

Detail description of leveraged leases, including the net rentals receivable, investment credit to be realized, the estimated residual value of the asset, unearned and deferred income, deferred taxes, pretax income, tax effect of pretax income, and the investment credit recognized in income.

[1309]

For operating leases, the net amount (cost less accumulated depreciation) of property on lease or held for leasing by major classes of property according to nature or function.

[1310]

The amount of unguaranteed residual values for the net investment of a lessor

[1311]

Disclosures of leases of lessors include a general description of the leasing arrangements and the nature and extent of leasing transactions with related parties. For sales-type and direct financing leases, include the following: (a) the components of the net investments in sales-type and direct financing leases (aggregate future minimum lease payments to be received, unguaranteed residual values accruing to the lessor's benefit, unearned income, and initial direct costs), (b) the future minimum lease payments to be received for each of the next five fiscal years, and (c) the total contingent rentals included in income. For operating leases, disclose: (a) the cost and carrying amount of property on lease or held for leasing by major classes of property, including accumulated depreciation, and future minimum rentals in the aggregate and for each of the next five fiscal years on noncancelable leases, and (b) total contingent rentals included in income. Disclose the components of the net investment in leveraged leases (including rentals receivable, receivable related to investment tax credit, estimated residual value, unearned and deferred income, and related deferred taxes). Disclosures may also include pretax income and related tax affect from leveraged leases and the amount of investment tax credit recognized as income.

[1312]

Receivables arising from the leasing of goods and services, net of uncollectible accounts.

[1313]

Total obligations incurred as part of normal operations that is expected to be repaid during the following twelve months or one business cycle.

[1314]

Total obligations incurred as part of normal operations that is expected to be repaid beyond the following twelve months or one business cycle.

[1315]

The aggregate amount for all non-current (due beyond one year or one operating cycle) obligations owed by the reporting entity at the end of an accounting period Note: This element serves as a category heading only. No data may be tagged to this element.

[1316]

Other liabilities not previously defined elsewhere.

[1317]

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.

[1318]

Total of all Liabilities and Stockholders' Equity items.

[1319]

The aggregate amount for total Liabilities and total Stockholder's Equity at the end of an accounting period Note: This element serves as a category heading only. No data may be tagged to this element.

[1320]

The fair value of liabilities assumed in noncash investing or financing activities.

[1321]

Obligations arising from the sale, disposal or planned sale in the near future of a business segment (e.g. product line, class of customers).

[1322]

Current obligations arising from the sale, disposal or planned sale in the near future of a business segment (e.g. product line, class of customers).

[1323]

The aggregate amount for all obligations owed by the reporting entity at the end of an accounting period Note: This element serves as a category heading only. No data may be tagged to this element.

[1324]

Liability for Unpaid Claims represents the company's estimated cost of settling unpaid claims under the terms of the underlying insurance policies, less estimated recoveries on such claims. This includes an estimate for claims which have been incurred but not reported. Claim Adjustment Expenses represent the costs estimated to be incurred in the settlement of unpaid claims.

[1325]

Note disclosure related to the liabilities, e.g. disclosure about debt extinguishment, trouble debt restructure, unconditional purchase obligations… Note: This element serves as a category heading only. No data may be tagged to this element.

[1326]

The gross amount of the license intangible assets

[1327]

Life and Annuity premiums earned

[1328]

Disclosure for Limited Liability Companies (LLCs) and Limited Liability Partnerships (LLPs) often includes: (a) a statement of changes in members' equity, (b) a description of any limitation of its members' liability, different classes of members' interests and the respective rights, preferences, and privileges, and the date the LLC or LLP will cease to exist, and (c) the assets and liabilities previously that were held by a predecessor entity or entities (for the year of formation).

[1329]

The value of limited partnership investments held by the company

[1330]

Obligations drawn from a line of credit, which is a bank's commitments to make loans up to a specific amount for a specific period of time.

[1331]

Debt due on demand that would normally be classified as short-term but for which the Lender has a refinancing agreement to refinance the short-term obligation on a long-term basis.

[1332]

Description of the fund's lines of credit.

[1333]

A description and explanation of the fund's liquidation.

[1334]

The listing of each major type of available-for-sale debt/equity securities with required disclosures about their fair value, amortized costs, realized/unrealized gain (loss), etc.

[1335]

The detailed listing of discounts or premiums on premiums receivable (insurance policy premiums due from the insured/agent and/or the portion earned but not billed)

[1336]

The listing of major types of held-to-maturity debt securities with required disclosures about their maturities, fair value, amortized costs, realized/unrealized gain (loss), etc.

[1337]

Listing of Inventory by Major classes

[1338]

Costs incurred in determining and enforcing legal rights.

[1339]

Disclosure of litigation resulting from the operations of the fund.

[1340]

Known and estimated reserve for litigation costs (e.g. lawsuits and attorney fees).

[1341]

Net proceed flow of Net Loan Originations and Principal Collections

[1342]

Description of accounting policies related to loan commitments.

[1343]

Relates to the impairment (e.g. potential uncollectability) of a creditors’ receivables (e.g. accounts receivable, notes receivable).
Disclosure often includes: 1) the total investment in the impaired loans at the end of each fiscal period, 2) the investment amount in the impaired loans for which there is a related allowance and the amount of the allowance, 3) the investment amount in the impaired loans for which there is no related allowance, 4) description of the accounting policy for the allowance for loan losses (for SEC), 5) the policy for recognizing interest income on impaired loans, including how cash receipts are recorded, 6) the average recorded investment in the impaired loans during the period, 7) the related amount of interest income recognized during the period that the loans were impaired, 8) the amount of interest income recognized using a cash basis method of accounting during the period that the loans were impaired, and 9) the activity (additions and subtractions) of the impaired loans’ allowance.

[1344]

As of the end of each of the last five fiscal years, include the amount of loans in each of the following categories for domestic loans: (a) commercial, financial, and agricultural, (b) real estate construction, (c) real estate mortgage, (d) installment loans to individuals, and (e) lease financing. For (a) and (b), include amounts that are due in one year or less, due after one year through five years (present predetermined interest rates and floating or adjustable interest rates separately), and due after five years (present predetermined interest rates and floating or adjustable interest rates separately).

[1345]

As of the end of each of the last five fiscal years, include the amount of loans in each of the following categories for foreign loans: (a) governments and official institutions, (b) banks and other financial institutions, (c) commercial and industrial, and (d) other loans. Include amounts that are due in one year or less, after one year through five years (present predetermined interest rates and floating or adjustable interest rates separately), and due after five years (present predetermined interest rates and floating or adjustable interest rates separately).

[1346]

Description and amounts of domestic and foreign loans.

[1347]

The loan portfolio composition by major loan category, such as commercial, consumer and real estate.

[1348]

Amount of letter of credit, a legal document issued by a buyer’s bank that upon presentation of required documents payment would be made.

[1349]

Total loans on the balance sheet.

[1350]

Description of the amount of loans held in portfolio.

[1351]

The amount of net unamortized deferred fees and costs.

[1352]

Amount of transfers of real estate mortgage pools of loan receivables to one or more third parties.

[1353]

Amount of transfers of pools of loan receivables to one or more third parties.

[1354]

The amount of loans that have been restructured in a troubled debt restructuring.

[1355]

The amount of unamortized premiums and discounts on loans.

[1356]

The amount of undisbursed portions of loans receivable (loans-in-process)

[1357]

The amount of unearned income.

[1358]

The total loans, allowance for loan losses, unearned income, unamortized premiums and discounts on loans, undisbursed portions of loans receivable, net unamortized deferred fees and costs, and loans that have been restructured in a troubled debt restructuring.

[1359]

The total amount of commercial loans (money lent to commercial entities rather than consumers) used for project construction purposes; such loans are usually secured by lien on property and will become due upon the completion of the project

[1360]

The total amount of commercial loans (money lent to commercial entities rather than consumers) made to other financial institutions

[1361]

The total amount of commercial loans (money lent to commercial entities rather than consumers) made to governmental entities

[1362]

The total amount of commercial loans (money lent to commercial entities rather than consumers) made in form of direct financing lease where the reporting entity (lessor) only recognizes interest revenue from the lease

[1363]

The total amount of commercial loans (money lent to commercial entities rather than consumers) secured by real estate mortgage; they are usually long-term loans

[1364]

Loans made on real property such as office buildings, apartment buildings, shopping centers, industrial property, and hotels are generally referred to as commercial real estate loans. Such loans are usually secured by mortgages or other liens on the related real property. Repayment terms on commercial real estate loans vary considerably. Interest rates may be fixed or variable, and the loans may be structured for full, partial, or no amortization of principal (that is, periodic interest payments are required and the principal is to be paid in full at the loan maturity date). Some give the institution recourse to third parties, who guarantee repayment of all or a portion of the loans. Others are nonrecourse, that is, if the borrower cannot repay the loan, the lender has only the collateral as a source of repayment—the lender does not have recourse to any other source of repayment.

[1365]

The amount of real estate commercial loans, including loans payable in periodic installments and secured by developed income property and/or personal residences. Note: This element serves as a category heading only. No data may be tagged to this element.

[1366]

The total amount of commercial (money lent to commercial entities rather than consumers) and industrial loans.

[1367]

The amount of commercial, financial and agricultural loans, including loans to real estate investment trusts, mortgage companies, banks and other financial institutions, loans for carrying securities and for agricultural purposes. Do not include loans secured primarily by developed real estate.

[1368]

[1369]

There are a wide variety of commercial, industrial, and agricultural loans. They include— Short-term working capital loans, which are generally used by manufacturing companies to finance the purchase of raw materials and other production needs until the finished goods are sold.
• Asset-based financing, usually secured by current assets such as accounts receivable or inventories.
• Seasonal loans, which are used to provide cash to businesses (such as farms and retailers) during low-revenue periods of the year.
• Floor-plan financing, which is used by automobile and durable goods dealers to finance inventories.
• Long-term working capital loans.
• Loans and leases to finance the purchase of equipment.
• Loans to finance major projects, such as the construction of refineries, pipelines, and mining facilities.

[1370]

The total amount of 1) real estate commercial loans, including loans payable in periodic installments and secured by developed income property and/or personal residences 2) commercial loans (money lent to commercial entities rather than consumers) secured by real estate mortgage; they are usually long-term loans 3) commercial loans used for project construction purposes; such loans are usually secured by lien on property and will become due upon the completion of the project 4) commercial, financial and agricultural loans, including loans to real estate investment trusts, mortgage companies, banks and other financial institutions, loans for carrying securities and for agricultural purposes 5) commercial loans made to other financial institutions 6) credit collateralized by residential mortgage loans to top tier mortgage companies. 7) commercial loans made in form of direct financing lease where the reporting entity (lessor) only recognizes interest revenue from the lease 8) commercial loans made to governmental entities

[1371]

[1372]

The total amount of consumer loans (money lent to individual customers) used for construction purposes; such loans are usually secured by lien on property and will become due upon the completion of the construction

[1373]

The total amount of consumer loans (money lent to individual customers) secured by real estate mortgage; they are usually long-term loans

[1374]

The total amount of consumer loans (money lent to individual customers) secured by real estate mortgage, used for construction purposes; such loans are usually secured by lien on property and will become due upon the completion of the construction

[1375]

Loans secured by one- to four-family residential property of the borrower are generally referred to as residential mortgage loans. Repayment terms for residential mortgage loans may vary considerably. Such loans may be structured to provide for full amortization of principal, partial amortization with a balloon payment at a specified date, or negative amortization. Interest rates may be fixed or variable. Variable-rate loans generally are referred to as adjustable-rate mortgages (ARMs). In addition, institutions may require borrowers in certain circumstances to purchase private mortgage insurance to reduce the institution’s credit risk.

[1376]

[1377]

Consumer loans are loans to individuals for household, family, and other personal expenditures. Commonly, such loans are made to finance purchases of consumer goods, such as automobiles, boats, household goods, vacations, and education. Interest rates and terms vary considerably depending on many factors, including whether the loan is secured or unsecured. The two most significant kinds of consumer lending are installment loans and revolving credit arrangements (credit card lending). These loans are also referred to as installment loans to individuals.

[1378]

The amount of consumer loans. Note: This element serves as a category heading only. No data may be tagged to this element.

[1379]

The total amount of commercial loans (money lent to commercial entities rather than consumers) originated in the foreign branches of the reporting entity

[1380]

The aggregate amount of consumer loans (money lent to individual customers) originated in the foreign branches of the reporting entity

[1381]

The total amount of foreign commercial loans (commercial loans originated in the foreign branches of the reporting entity) made to other financial institutions

[1382]

The total amount of foreign commercial loans (commercial loans originated in the foreign branches of the reporting entity) made to governmental entities

[1383]

The total value of direct financing lease contracts originated in the foreign branches of the reporting entity

[1384]

The aggregate value for all real estate loans (loans secured by real estates) originated in the foreign branches of the reporting entity

[1385]

Foreign (or cross-border) loans are made primarily by larger institutions and consist of loans to foreign governments, loans to foreign banks and other financial institutions, and commercial and industrial loans. Foreign loans also include consumer and commercial lending, including real estate loans, made by foreign branches. Such loans may contain certain risks, not associated with domestic lending, such as foreign exchange and country or transfer risks. This type of lending exposes the institution to cross-border risk, which is the possibility that the borrowing country’s exchange reserves are insufficient to support its repayment obligations.

[1386]

The amount of foreign loans. Note: This element serves as a category heading only. No data may be tagged to this element.

[1387]

The amount of home equity installment loans to individuals.

[1388]

The amount of automobile, marine, and other vehicle installment loans to individuals.

[1389]

The amount of credit card installment loans to individuals.

[1390]

The total value of other non-major installment loans made by the financial institutions; such loans should be repaid in periodic payments over a predetermined time period

[1391]

The amount of revolving credit installment loans to individuals.

[1392]

The amount of student installment loans to individuals.

[1393]

The amount of installment loans to individuals, including credit card, automobile, mobile home, residential repair and modernization and similar types of loans. Note: This element serves as a category heading only. No data may be tagged to this element.

[1394]

The amount of installment loans to individuals, including credit card, automobile, mobile home, residential repair and modernization and similar types of loans.

[1395]

Institutions also may be involved in direct lease financing, in which an institution owns and leases personal property for the use of its customers at the customers'' specific request. A typical lease agreement contains an option providing for the purchase of the leased property, at its fair value or at a specified price, by the lessee at the expiration of the lease. Such leases may be financing transactions

[1396]

Agreement by which an owner of property (e.g. cash), called the lender, allows another party , the borrower, to use the property, the portion which is due greater than one year in the future.

[1397]

The total value of the group of loans that are secured by real estate mortgage, net of the loan loss reserves provided Note: This element serves as a category heading only. No data may be tagged to this element.

[1398]

The total value of the group of loans that are secured by real estate mortgage, net of the loan loss reserves provided

[1399]

The among of credit collateralized by residential mortgage loans to top tier mortgage companies.

[1400]

The amount of other loans not otherwise defined, regardless of size, if necessary to reflect any unusual risk concentration.

[1401]

Loans taken out by policyholders against the value of their insurance policies

[1402]

The amount of real estate construction loans, including loans secured by real estate that are made for the purpose of financing real estate construction and land development.

[1403]

Trade financing is a specialized area of commercial lending frequently used by businesses that engage in international activities. Such financing includes open account financing, sales on consignment, documentary collections, advances against collections, letters of credit, bankers'' acceptances, factoring, and forfeiting. Banks and savings institutions charge fees for such arrangements. The most commonly used of these arrangements is the letter of credit. The two primary types of letters of credit are the commercial letter of credit and the standby letter of credit. A commercial letter of credit represents a commitment by a bank or savings institution (the issuing institution) to make payment for a specified buyer (the importer) to a specified seller (the exporter) in accordance with terms stated in the letter of credit. Under a standby letter of credit, the issuing institution guarantees that the buyer will make payment. The issuing institution is not ordinarily expected to make payment; however, if it does make payment, the buyer is obligated under the agreement to repay the institution. Standby letters of credit are also used to guarantee the performance of U.S. companies under contracts with foreign corporations and foreign or domestic governments. Depending on the nature of the agreement, these transactions may involve a high degree of credit risk.

[1404]

Unearned income, net unamortized loan origination and other fees and costs, and purchased premiums/discounts;

[1405]

Total value of loans that are greater than 90 days past due still accruing interest.

[1406]

Include mortgage loans considered to be held-for-sale (lower-of-cost-or-market). The loan's "cost" basis used in lower-of-cost-or-market accounting shall reflect the effect of the adjustment of its carrying amount made pursuant to paragraph 22(b) of FAS 133.

[1407]

Net of unearned income

[1408]

The aggregate gross value for all loans held in portfolio, which are usually grouped with respect to the borrowers, e.g. mortgage loans, commercial loans, consumer loans, etc. Note: This element serves as a category heading only. No data may be tagged to this element.

[1409]

Net of unearned income and allowance for loan and lease losses

[1410]

The aggregate value for all loans held in portfolio, which are usually grouped with respect to the borrowers (e.g. mortgage loans, commercial loans, consumer loans, etc.), net of the loan credit loss allowances Note: This element serves as a category heading only. No data may be tagged to this element.

[1411]

Include loans considered to be held-for-sale (lower-of-cost-or-market). The loan’s "cost" basis used in lower-of-cost-or-market accounting shall reflect the effect of the adjustment of its carrying amount made pursuant to paragraph 22(b) of FAS 133.

[1412]

The total value of loans originated or acquired by the reporting entity with the purpose to resell Note: This element serves as a category heading only. No data may be tagged to this element.

[1413]

Agreement by which an owner of property (e.g. cash), called the lender, allows another party , the borrower, to use the property, the portion which is due in one year or less in the future.

[1414]

Total carrying value of loans pledged as collateral for borrowings.

[1415]

Includes the following: (1) the amount of loans and leases held-for-sale at the lower of cost or fair value, (2) the amount of loans and leases that the reporting bank has the intent and ability to hold for the foreseeable future or until maturity or payoff, (3) the allowance for loan and lease losses, and (4) the net of unearned income and allowance for loans and leases.

[1416]

The aggregate value for all loans outstanding net of the valuation allowances provided for loan losses Note: This element serves as a category heading only. No data may be tagged to this element.

[1417]

For long-term contracts, the following information should be disclosed: 1) aggregate amount of manufacturing or products costs and related deferred costs which exceeds the aggregate estimated cost of all in-process and delivered units on the basis of the estimated average cost of all units expected to be products under long-term contracts not yet complete, as well as that portion of such amount which would not be absorbed in cost of sales, 2) aggregate amount representing claims subject to uncertainty concerning realization, including nature and status of items in the amount and 3) amount of progress payments netted against inventory at balance sheet date.

[1418]

The additional amount charged to operations for increase to the allowance for credit losses.

[1419]

The amount of recorded allowance for any estimated credit losses.

[1420]

The amount and terms of any unused commitment.

[1421]

Provisions associated with long-term debt that require the party(ies) to do or refrain from doing certain things and any agreements not to enforce such requirements. Note: This element serves as a category heading only. No data may be tagged to this element.

[1422]

Disclose the pertinent rights and privileges of debt securities outstanding (e.g., conversion prices or rates and pertinent dates). The amount of these lines of credit that support a commercial paper borrowing arrangement or similar arrangements should be separately identified.
US GAAP Disclosure of Long-Term Obligations. This includes the following items: recorded obligations (e.g. long-term debt), unrecorded obligations (e.g. purchase obligations), and other long-term obligations (e.g. pledged assets, default of credit agreement/loan covenants).
Recorded Obligations -- US GAAP disclosure often includes important features and provisions (e.g. interest rate, indication of priority, maturity date, basis of convertibility, indication of serial maturities, contingencies affecting payment of principle or interest) of long-term debt, the next five years of: 1) aggregate amount of payments for unconditional purchase obligations and 2) combined maturities and sinking fund requirements for all long-term borrowings.
Unrecorded Obligations -- US GAAP Disclosure of specific characteristics (e.g. description and terms, the total amount of the fixed and determinable portion of the obligation(s), the nature of any variable components, and the amounts purchased under the obligation(s) for each income statement presented of an unconditional, unrecorded obligation as well as the amount of imputed interest necessary to reduce the unconditional purchase obligation(s) to present value.
Other Long Term Obligations -- US GAAP Disclosure of other long-term obligations, such as assets mortgaged, pledged, or otherwise subject to lien, default credit agreements, circumstances of a callable obligation due to violation of loan covenants, and amounts and terms of unused commitments and lines of credit.
When a default under a credit agreement has occurred and has not been fixed or waived, the nature, amount, and period for which the violation has occurred should be included.

[1423]

The aggregate amount of payments for recorded maturities and sinking fund requirements for each of the five years following the latest balance sheet presented

[1424]

The amount of payments for unconditional purchase obligations for each of the five years following the latest balance sheet presented for recorded obligations

[1425]

Amount of interest paid (net of amounts capitalized)

[1426]

The amount of recoveries of loans previously written off

[1427]

Amount of secured debt

[1428]

This label includes the weighted-average interest rate on short-term borrowings outstanding as of the date of each balance sheet presented.

[1429]

If a short-term obligation is classified as other than a current liability, disclose the reasons for the classification, including a statement as to management's intent to refinance the obligation on a long-term basis, a general description of the financing agreement and the terms of any new obligation or any equity securities to be issued as a result of a refinancing.

[1430]

Amount of subordinated debt

[1431]

Summary of amounts and features of each long-term debt obligation.

[1432]

Amount of unsecured debt

[1433]

The amount of write-downs charged against allowance for credit losses

[1434]

Long term debt excluding medium-term notes.

[1435]

Note disclosure related to long-term debt, e.g. transaction details of long-term bond reacquisition

[1436]

Portion of long-term debt that is due greater than one year in the future.

[1437]

The aggregate amount for all long-term obligations (due beyond one year or one operating cycle) owed by the reporting entity at the end of an accounting period Note: This element serves as a category heading only. No data may be tagged to this element.

[1438]

Other long-term investments held by the company that are not included in the categories above (e.g., limited partnerships, joint ventures).

[1439]

Long term assets not otherwise classified. Note: This element serves as a category heading only. No data may be tagged to this element.

[1440]

Investments, not including marketable securities.

[1441]

The aggregate amount for non-current investments (with maturities longer than one year) at the end of an accounting period Note: This element serves as a category heading only. No data may be tagged to this element.

[1442]

The reconciliation between the gross value and net value of loss (the actual damage) and loss adjustment expenses (the expense incurred related to claims other than the actual loss, e.g. legal fees) reserves; such reserves are provided by insurance companies to settle claims

[1443]

The note disclosure about loss (the actual damage) and loss adjustment expenses (the expense incurred related to claims other than the actual loss, e.g. legal fees) reserves; such reserves are provided by insurance companies to settle claims

[1444]

The amount of losses on sales of securities, gross.

[1445]

Losses payable represents the company's obligation to pay future losses under the terms of the underlying insurance contracts.

[1446]

Tangible assets, of a permanent nature, required for revenue generating activities normal conduct of a business.

[1447]

Description of the following types of loans: (a) real estate mortgage, (b) real estate construction, (c) installment loans to individuals, (d) commercial, financial and agricultural, (e) lease financing, (f) foreign loans, and (g) other loans, regardless of size, if necessary to reflect any unusual risk concentration.

[1448]

Debit and equity securities including trading securities, securities held-to-maturity, and securities available-for-sale.

[1449]

Debt and Equity Financial Instruments including trading securities, securities held-to-maturity, and securities available-for-sale

[1450]

The aggregate value for non-current (with maturities longer than one year) investments in marketable securities at the financial statement date, including available-for-sale debt/equity securities (recorded at fair market value) and held-to-maturity debt securities (recorded at amortized costs) Note: This element serves as a category heading only. No data may be tagged to this element.

[1451]

The basis of determining the aggregate amount shown in the balance sheet should be disclosed. Disclose the alternative of aggregate cost or market value.

[1452]

The aggregate value for investments in all marketable securities at the financial statement date, including trading debt/equity securities (recorded at fair market value) available-for-sale debt/equity securities (recorded at fair market value) and held-to-maturity debt securities (recorded at amortized costs) Note: This element serves as a category heading only. No data may be tagged to this element.

[1453]

Debt and Equity Financial Instruments including trading securities, securities held-to-maturity, and securities available-for-sale

[1454]

The total of Marketing (transfer goods) expenses and Advertising (promote goods) expenses incurred during an accounting period; both are major components of operating expenses Note: This element serves as a category heading only. No data may be tagged to this element.

[1455]

Expenses directly related to the marketing of products or services.

[1456]

The total costs incurred during the marketing activities (to transfer goods to customers) for an accounting period, may include storage costs, shipping costs, marketing personnel's compensation, etc. It's a component of operating expenses

[1457]

Cash inflows from the gross proceeds from the maturities of guarantee investment contracts

[1458]

Maturities of loans or debt securities that have a claim prior to junior obligations and equity on a corporation’s assets in the event of a liquidation.

[1459]

Maturities of debt where there is a pecking order determining the sequence in which a company will pay off its debt instruments, subordinate (or junior) issues will not be repaid until nonsubordinated (or senior) debt has been repaid in full.

[1460]

The amount of each investment category which is due as of the end of the last fiscal year presented: (a) in one year or less, (b) after one year through five years, (c) after five years through ten years, and (d) after ten years.

[1461]

Based upon Assets and Liabilities of the Closed Block, the Company Develops an Estimate of the Future Earnings from the Closed Block of Business.

[1462]

A financial instrument used to receive debt funding on a regular basis with maturities ranging from 5-10 years.

[1463]

Costs related to the acquisition of a company in the current year or effects of an acquisitions in a prior year carried over to the current year.

[1464]

The costs incurred by an entity during a business combination.

[1465]

Description of the following for a business combination accounted for as a purchase, in which the assets of the acquired institution(s) exceed 10 percent of assets of the consolidated institution at the end of the most recent reporting period: (a) amounts and descriptions of discounts and premiums related to recording interest-bearing assets and liabilities at their fair market values, including a description of the methods of amortization or accretion and the estimated remaining lives for these items, (b) if the total amounts of discounts, premiums, or intangible assets are greater than 30 percent of stockholders'' equity, disclose: the net effect on net income before taxes of the amortization and accretion of discounts, premiums, and intangible assets related to purchase accounting transactions, and the total unamortized or unaccredited amounts of discounts, premiums, and intangible assets, and (c) the nature and amounts of any regulatory financial assistance granted to or recognized by an institution in connection with an acquisition.

[1466]

The percentage of a subsidiary's income not owned by the consolidating entity, net of taxes.

[1467]

Non-controlling equity interest of a subsidiary.

[1468]

Description of the amount of certain cash flows received from and paid to securitization trusts.

[1469]

Total amount of loans being serviced for the benefit of others

[1470]

Amount of pretax gains specialty home loans retained interest that are marked to market.

[1471]

Description of rates and weights used in measuring the value of retained interest (excluding mortgage servicing rights) resulting from securitizations completed during the year and accounted for as sales.

[1472]

Description of amounts of retained interest excluding mortgage servicing rights categorized by credit rating.

[1473]

Description of key economic assumption and the sensitivity of the current fair value of retained interest (excluding mortgage servicing rights).

[1474]

Description and summary of the amounts of mortgage loans sold in securitization transactions and retained interest, including key assumptions and interest rates in calculating fair value of retained interest.

[1475]

Description of accounting policies related to mortgage banking activities.

[1476]

The non-interest income for mortgage banking fees, excluding fees earned from servicing third-party assets. Includes the fees for origination, application, filing not deferred and capitalized. Net of the cost to file such documents.

[1477]

Description of the entity's accounting policy for dollar rolls. A dollar roll is a simultaneous agreement to sell a security held in portfolio with the purchase of a similar security at an agreed upon price.

[1478]

The method used in determining the lower-of-cost-or-market value of mortgage loans (that is, aggregate or individual).

[1479]

The amount of impairment (recovery) on MSR

[1480]

The description about mortgage servicing rights the reporting entity possessed

[1481]

The net carrying value of capitalized mortgage servicing rights (rights to service mortgage loans, e.g. rights of billing, collecting payment for a fee; it may be purchased or developed by acquiring/originating mortgage loans and then sell the loans but keep the servicing rights) possessed by the reporting entity at the financial statement date

[1482]

The name of the company whose securities will be received upon conversion of a convertible security.

[1483]

The name of the fund's investment advisor.

[1484]

Present separately on the balance sheet or in the notes. Applies to Credit Unions only.

[1485]

Net assets excluding those attributable to preferred shareholders.

[1486]

Net assets excluding those attributable to preferred shareholders.

[1487]

Net assets excluding those attributable to preferred shareholders.

[1488]

Net assets excluding those attributable to preferred shareholders.

[1489]

Total of all Stockholders' Equity items.

[1490]

Total of all Stockholders' Equity items.

[1491]

The aggregate amount for all stockholder's equity items at the financial statement date Note: This element serves as a category heading only. No data may be tagged to this element.

[1492]

The net amount of financing activity cash inflow and outflow for the period.

[1493]

The net amount for cash inflows and outflows arising from financing activities (activities related to obtaining economic resources from owners/creditors and returning/repaying the amount; e.g. issuance of common stock; loan borrowing and repayment, etc) during an accounting period; it's one major component of statement of cash flows Note: This element serves as a category heading only. No data may be tagged to this element.

[1494]

The net amount of investing activity cash inflow and outflow for the period.

[1495]

The net amount for cash inflows and outflows arising from investing activities except investing in trading securities (e.g. purchase/sale of available-for-sale securities, making loans to others for interest, acquisition/disposition of property, plant and equipment, etc) during an accounting period; it's one major component of statement of cash flows Note: This element serves as a category heading only. No data may be tagged to this element.

[1496]

The net amount for cash inflows and outflows arising from operating activities (activities not classified as financing or investing; e.g. production/sale of goods, providing service, buy/sale trading securities, etc.) during an accounting period calculated by aggregating all operating cash receipts and payments directly Note: This element serves as a category heading only. No data may be tagged to this element.

[1497]

The net amount for cash inflows and outflows arising from operating activities (activities not classified as financing or investing; e.g. production/sale of goods, providing service, buy/sale trading securities, etc.) during an accounting period calculated by converting accrual-basis net income to cash basis net operating cash flows indirectly Note: This element serves as a category heading only. No data may be tagged to this element.

[1498]

Operating activity cash flows include all transactions and other events that are not defined as investing or financing activities. Operating activities generally involve producing and delivering goods and providing services. Cash flows from operating activities are generally the cash effects of transactions and other events that enter into the determination of net income. (Indirect Method)

[1499]

Net cost of operation of other real estate (including provisions for losses, rental income and gains and losses on sales) that exceed 1 percent of the aggregate of total interest income and other income.

[1500]

The net gain realized during the calendar year-to-date from the sale, exchange, redemption, or retirement of securities. Also include write-downs of the cost basis of individual available-for-sale securities for other than temporary impairments.

[1501]

The amount of aggregate net gains on sales of loans (including adjustments to record loans held-for-sale at the lower-of-cost-or-market value).

[1502]

Net income less preferred dividends.

[1503]

These calculations divide net income by basic and diluted shares of common stock Note: This element serves as a category heading only. No data may be tagged to this element.

[1504]

All revenue less all expenses.

[1505]

Net occupancy expense of premises that exceed 1 percent of the aggregate of total interest income and other income.

[1506]

Amount of net occupancy expense.

[1507]

Report net gains (losses) on assets sold in securitization transactions, i.e., net of transaction costs. Include fees (other than servicing fees) earned from the bank’s securitization transactions and unrealized losses (and recoveries of unrealized losses) on loans and leases held-for-sale in securitization transactions. Exclude income from servicing securitized assets and income from seller’s interests and residual interests retained by the bank.

[1508]

Venture capital activities involve the providing of funds, whether in the form of loans or equity, and technical and management assistance, when needed and requested, to start-up or high-risk companies specializing in new technologies, ideas, products, or processes. The primary objective of these investments is capital growth. Include venture capital revenue market value adjustments, interest, dividends, gains, and losses on venture capital investments. Include any fee income from venture capital activities. Also include the bank's proportionate share of the income or loss before extraordinary items and other adjustments from its investments in the following that are principally engaged in venture capital activities: (a) unconsolidated subsidiaries, (b) associated companies, and (c) corporate joint ventures, unincorporated joint ventures, general partnerships, and limited partnerships over which the bank exercises significant influence.

[1509]

Mortgage companies and entities with mortgage banking activities should disclose the actual or possible material effects of noncompliance with the following minimum net worth requirements related to: (1) secondary market investors and; (2) state-imposed regulatory mandates.

[1510]

The amount of excess or deficiency of the net worth.

[1511]

Mortgage companies and entities with mortgage banking activities should disclose a description of the minimum net worth requirements related to: (1) secondary market investors and; (2) state-imposed regulatory mandates.

[1512]

The required amount of net worth

[1513]

Describe the institution’s regulatory net worth requirements, including amount and excess or deficiency, and whether the company is in compliance with the regulatory net worth requirements.

[1514]

The net worth disclosures are for Mortgage Companies and Entities with Mortgage Banking Activities.

[1515]

The date of the next interest rate step-up.

[1516]

The interest rate at the next step-up.

[1517]

The total value for nonaccrual commercial loans.

[1518]

The total value for nonaccrual consumer loans (loans made to individual consumers)

[1519]

The total amount of foregone interests that would have been earned on nonaccrual loans

[1520]

The total amount of nonaccrual loans originated in foreign branches of the reporting entity

[1521]

The total value for nonaccrual loans where interests are not earned/accrued because borrower has financial difficulty and/or the full collection of principal/interests becomes questionable (e.g. loans past due for 90 days or longer); such loans are classified as nonperforming assets to the reporting entity

[1522]

Non-cancelable contracts

[1523]

Those transactions that result in no cash inflows or outflows in the period in which they occur but generally have a significant effect on the prospective cash flows of a company.

[1524]

The description and amounts of noncash investing and financing activities

[1525]

All investing and financing activities that affect recognized assets or liabilities but do not result in cash receipts or payments.

[1526]

The gross amount of the Noncompete agreements- intangible assets

[1527]

Nonincome producing security. In the case of debt securities, generally denotes that the issuer has defaulted on the payment of principal or interest or has filed for bankruptcy.

[1528]

Accrued interest payable in the amount for each classification of deposits including, noninterest-bearing.

[1529]

Other Noninterest expenses.

[1530]

The total amount of noninterest operating expenses recognized by financial institutions during an accounting period; e.g. provision for loan loss, salaries & benefits, occupancy expenses, insurance expense, depreciation, etc. Note: This element serves as a category heading only. No data may be tagged to this element.

[1531]

Total amount of noninterest expense

[1532]

All other operating income of the bank for the calendar year-to-date not previously defined..

[1533]

Total amount of noninterest income

[1534]

The total amount of noninterest operating income recognized by financial institutions during an accounting period, mainly from fees earned for financial services provided, may also include gains on securities, loan sales, etc. Note: This element serves as a category heading only. No data may be tagged to this element.

[1535]

The amount of gross operating revenue recognized as a result of nonmonetary transactions (i.e., provision of goods and services in exchange for equity instruments)

[1536]

Disclosure of nonmonetary transactions often includes: (a) a description of nonmonetary transactions, the basis of accounting for assets transferred, and gains or losses recognized on transfers, and (b) the amount of gross operating revenue recognized as a result of nonmonetary transactions.

[1537]

The total income related to nonoperating assets (e.g. available-for-sale securities in case of manufacturing entities) during an accounting period.

[1538]

The total income related to nonoperating assets (e.g. available-for-sale securities in case of manufacturing entities) during an accounting period. Note: This element serves as a category heading only. No data may be tagged to this element.

[1539]

Any other expense items resulting from secondary business-related activities, excluding those considered part of the normal operations of the business.

[1540]

The aggregate amount for gains (losses) resulted from nonoperating activities (e.g. interest/dividend revenue, PPE impairment loss, etc.)

[1541]

The aggregate amount for gains (losses) resulted from nonoperating activities (e.g. gain/loss from sale of investment securities, PPE impairment loss, etc.) Note: This element serves as a category heading only. No data may be tagged to this element.

[1542]

Any other income items resulting from secondary business-related activities, excluding those considered part of the normal operations of the business.

[1543]

Listing of the significant components and amounts of nonoperating income and expense.

[1544]

Sum of other nonoperating income and expense.

[1545]

The aggregate amount for other revenues/gains resulted from non-recurring, nonoperating activities (activities not related to reporting entity's normal operation) during an accounting period, net of any expenses/losses incurred in such activities Note: This element serves as a category heading only. No data may be tagged to this element.

[1546]

Represents any income or expense items resulting from secondary business-related activities, excluding those considered part of the normal operations of the business.

[1547]

The aggregate amount for revenues/gains resulted from nonoperating activities (activities not related to reporting entity's normal operation) during an accounting period, net of any expenses/losses incurred in such activities (e.g. for manufacturers, net gain/loss from sale of investment securities) Note: This element serves as a category heading only. No data may be tagged to this element.

[1548]

The total value for all assets that did not bring income for the reporting entity. Classifications may vary among financial institutions but generally include loans past due 90/180 days, foreclosed assets, etc.

[1549]

The total value for the loans on which interests are not earned/accrued because borrower has financial difficulty and/or the full collection of principal/interests becomes questionable (e.g. loans past due for 90/180 days or longer)

[1550]

Non-recoverable payments.

[1551]

Charges (expense) of an event that is nonrecurring in nature that is not previously been defined.

[1552]

Debt that has been extended or re-scheduled that is not subordinated debt.

[1553]

Written promise to pay (note), and the agreement by which an owner of property (e.g. cash), called the lender, allows another party , the borrower, to use the property (loan), the portion at which is greater than one year in the future.

[1554]

The aggregate amount for the portion of Notes Payable (written promise to pay) and Loans owed by the reporting entity that will be due beyond one year or one operating cycle since the financial statement date Note: This element serves as a category heading only. No data may be tagged to this element.

[1555]

Written promise to pay (note), and the agreement by which an owner of property (e.g. cash), called the lender, allows another party , the borrower to use the property, the portion of which is due in one year (or business cycle) or less.

[1556]

The aggregate amount for the portion of Notes Payable (written promise to pay) and Loans owed by the reporting entity that will be due within one year or one operating cycle since the financial statement date Note: This element serves as a category heading only. No data may be tagged to this element.

[1557]

Written promise to pay, the portion at which is due 1 year or less in the future.

[1558]

Written promise to pay, the portion that is due greater than one year in the future.

[1559]

The cumulative amount for current notes (written promise to pay, due within one year or one operating cycle) payable to related parties where one party can exercise control or significant influence over another party (including affiliates, owners/officers and their immediate families, pension trusts, etc.)

[1560]

The cumulative amount for non-current notes (written promise to pay, due beyond one year or one operating cycle) payable to related parties where one party can exercise control or significant influence over another party (including affiliates, owners/officers and their immediate families, pension trusts, etc.)

[1561]

The aggregate value of notes (written promise to pay) payable owed to related parties where one party can exercise control or significant influence over another party (including affiliates, owners/officers and their immediate families, pension trusts, etc.)

[1562]

Written promise to pay a certain amount of money at a certain time.

[1563]

Note Receivables arising from the sale of goods and services, net of uncollectible accounts - long-term portion only.

[1564]

Current portion of amounts owed by parties associated with the reporting entity as evidenced by a written promise to pay.

[1565]

Long-term portion of amounts owed by parties associated with the reporting entity as evidenced by a written promise to pay.

[1566]

Amounts owed by parties associated with the reporting entity as evidenced by a written promise to pay.

[1567]

Note Receivables arising from the sale of goods and services, net of uncollectible accounts - current portion only.

[1568]

Note Receivables arising from the sale of goods and services, net of uncollectible accounts - includes both current and Noncurrent portions

[1569]

Notes to the financial statements. This includes sections such as Accounting Policies, Commitments and other specific information that supports and provides additional insight into the financial detail of an entity.

[1570]

Accrued interest payable in the amount for each classification of deposits including, NOW.

[1571]

For financial instruments with off balance sheet credit risk except for those instruments within the scope of FASB Statement No. 133, an entity should disclose the face or contract amount.

[1572]

For financial instruments with off balance sheet credit risk except for those instruments within the scope of FASB Statement No. 133, an entity should disclose the nature and terms, including, at a minimum, a discussion of the: (1) Credit and market risk of those instruments. (2) Cash requirements of those instruments.

[1573]

Related accounting policy pursuant to APB Opinion 22, Disclosure of Accounting Policies, for Off Balance Sheet Credit risk. Disclose the policy for requiring collateral or other security to support financial instruments subject to credit risk, information about the entity’s access to that collateral or other security, and the nature and a brief description of the collateral or other security supporting those financial instruments.

[1574]

Transactions That are Designed to Take Liabilities or Assets Off Balance Sheet

[1575]

Office and computer equipment required for revenue generating activities in the normal conduct of business.

[1576]

Expenditures for salaries of officers other than those which can be clearly related to production.

[1577]

Miscellaneous generally recurring costs associated with normal operations and currently chargeable against revenue except for the portion of said expenses which can be clearly related to production.

[1578]

The aggregate amount for periodic, non-manufacturing costs incurred during reporting entity's normal operating activities; generally may be classified into selling expenses (e.g. advertising expenses, storage/shipping expenses) and general & administrative expenses (e.g. ECO's compensation, insurance expenses) Note: This element serves as a category heading only. No data may be tagged to this element.

[1579]

Gross profit less operating expenses.

[1580]

A description of the accounting policy for a contract between two parties, which gives one the right, but not the obligation, to buy or sell an asset, currency or rate for a specific price.

[1581]

Describe (quantitative or qualitative) the major products or services that a entity sells or provides and its principal markets, including locations of those markets. If the entity operates more than one business, indicate the relative importance of its operations in each business and the basis for that determination e.g., assets, revenues or earnings.

[1582]

Originations and purchases of loans help to maturity, net of principal repayments Note: This element serves as a category heading only. No data may be tagged to this element.

[1583]

Originations and purchases of loans available-for-sale, net of principal repayments

[1584]

Purchase and Origination of Mortgage Banking Assets.

[1585]

The total value of originating mortgage servicing rights.

[1586]

Changes in the Other Accumulated Comprehensive Income during an accounting period. Note: This element serves as a category heading only. No data may be tagged to this element.

[1587]

The cumulative amount of all the Other Comprehensive Income accounts not otherwise defined, net of tax effects.

[1588]

Other accumulated comprehensive income.

[1589]

Cumulative amount for other comprehensive income other than net income (loss); including foreign currency translation adjustment, unrealized gains (losses) on securities adjusted for any reclassified realized gains (losses), and minimum pension liability. The cumulative amount of above items should be reported under owner's equity section of balance sheet or in the financial statement's footnotes Note: This element serves as a category heading only. No data may be tagged to this element.

[1590]

The total amount of other minor adjustments recorded in the loan loss reserve account during an accounting period other than provisions, charge-offs or recoveries

[1591]

Current assets not otherwise defined.

[1592]

Listing of the significant accounts that make up other assets, reconciled to the total amount on the face of the financial statements

[1593]

Non-current Assets not otherwise labeled.

[1594]

Assets not otherwise defined. Amounts included in this balance individually represent less than 5% of total assets.

[1595]

The net balance of assets and liabilities excluding investments in securities or other significant account balances

[1596]

The basis at which other real estate is carried, for other real estate.

[1597]

For other real estate, include the changes in the allowances for losses on other real estate, including balance at the beginning and end of the period, provision charged to income and losses charged to the allowance.

[1598]

Investments' accrued interest receivable from loans that exceeds 30 percent of shareholders'' equity.

[1599]

Amount of investments in and indebtedness of affiliates and other persons that exceeds 30 percent of shareholders'' equity.

[1600]

Accrued interest receivable from loans.

[1601]

Description of the basis at which other real estate is carried and the changes in the allowances for losses on other real estate, including balance at the beginning and end of the period, provision charged to income and losses charged to the allowance.

[1602]

Summary of other assets.

[1603]

Note disclosures about the details of other miscellaneous, non-major assets (may include deferred tax assets, unamortized debt issuance costs, etc.) possessed by the reporting entity; such assets may just be reported in total on face of the balance sheet

[1604]

The aggregate amount for other miscellaneous, insignificant borrowings owed by the reporting entity at the end of accounting period

[1605]

Other long-term debt not otherwise defined.

[1606]

Description and summary of all other expenses.

[1607]

Other expenses that exceed 1 percent of the aggregate of total interest income and other income.

[1608]

The non-interest income for other fees and commissions

[1609]

Other income that exceeds 1 percent of the aggregate of total interest income and other income.

[1610]

Disclosure of other income and expense amounts not discussed elsewhere.

[1611]

Description and amount of any other income that exceed 1% of the total interest income and other income amounts

[1612]

Other Changes in Accumulated Comprehensive Income

[1613]

Other Changes in Additional Paid in Capital

[1614]

Other changes in the number of shares of common stock.

[1615]

Other Changes in Common Stock at Par

[1616]

Other changes in the number of shares of preferred stock.

[1617]

Other Changes in Preferred Stock at Par

[1618]

Changes in the retained earnings not otherwise specified.

[1619]

Other Changes in Retained Earnings

[1620]

Transferring of assets, including cash payments, converting securities or incurring liabilities by the enterprise for the owners.

[1621]

Other changes in the number of shares of treasury stock.

[1622]

Other Changes in Treasury Stock Value

[1623]

The net change in the beginning and end of period balances for accounts that have not otherwise been defined.

[1624]

The gross amount of other intangible assets

[1625]

Interest earning assets not included in any other category

[1626]

The net change (cash inflow and outflow) of other investing activities not otherwise defined.

[1627]

Labor related expenditures other than salaries & wages, officers compensation and post-retirement benefits.

[1628]

Obligations not previously defined that are due in one year (operating cycle) or less in the future.

[1629]

Listing of the significant accounts that make up other liabilities, reconciled to the total amount on the face of the financial statements.

[1630]

Other concurrent liabilities not defined elsewhere - actual and estimated.

[1631]

Note disclosures about the details of other miscellaneous, non-major obligations owed by the reporting entity; such liabilities may just be reported in total on face of the balance sheet

[1632]

The aggregate value for other non-major nonperforming assets (assets not generating income) held by the reporting entity at the financial statement date

[1633]

Revenues generated during the normal course of business other than the sale of goods and/or delivery of services.

[1634]

Other policyholders' funds represents the company's liability to the policyholders for funds held under the terms of insurance policy

[1635]

Other portfolio information including (1) Swap, (2) Futures, (3) Options, (4) TBA Sales commitments.

[1636]

Actuarial present value as of a measurement date of the other postretirement benefits expected to be paid to or for the employee, including accrued other postretirement benefits (non-pension).

[1637]

Percentage of the weighted-average assumed discount rate computed as a ratio.

[1638]

Percentage of the weighted-average expected long-term rate of return on plan assets computed as a ratio.

[1639]

Percentage of the weighted-average rate of compensation increase computed as a ratio.

[1640]

Other tangible assets not otherwise defined.

[1641]

The total value for OREO. Generally, the largest component of real estate owned by lenders is assets taken in settlement of troubled loans through surrender or foreclosure. Real estate investments, real estate loans that qualify as investments in real estate, and premises that are no longer used in operations may also be included in real estate owned.

[1642]

Description of the accounting policies related to other real estate owned.

[1643]

Restructuring charges not otherwise classified.

[1644]

Noninterest income not otherwise classified. Note: This element serves as a category heading only. No data may be tagged to this element.

[1645]

The required disclosure about the total share number for each range of stock options (the rights to buy stocks at fixed price by a future date) outstanding at the balance sheet date classified based on their exercise prices

[1646]

The required disclosure about the weighted-average exercise price for each range of stock options (the rights to buy stocks at fixed price by a future date) outstanding at the balance sheet date classified based on their exercise prices

[1647]

The required disclosure about the weighted-average remaining contractual life for each range of stock options (the rights to buy stocks at fixed price by a future date) outstanding at the balance sheet date classified based on their exercise prices

[1648]

Paid Claim and Claim Adjustment Expenses Related to Current Year Encompasses All Paid Claim and Claim Adjustment Expenses for Claims That Occurred During the Current Year.

[1649]

Paid Claim and Claim Adjustment Expenses Related to Prior Years Encompasses All Paid Claim and Claim Adjustment Expenses for Claims That Occurred in Prior Years.

[1650]

Total Paid Claim Expenses for Current and Prior Years

[1651]

The total expenses incurred related to paid claims Note: This element serves as a category heading only. No data may be tagged to this element.

[1652]

Description of the Accounting Policies Associated With the Company's Participating Business

[1653]

The disclosure/disclaimer that past performance is not a guarantee of future performance.

[1654]

The gross amount of patent intangible assets

[1655]

The note disclosure related to the reporting entity's payables; e.g. details about accounts/notes payables

[1656]

The note disclosure related to the reporting entity's payables; e.g. details about accounts/notes payables

[1657]

Payable to broker-dealers for Securities Purchased but have not yet been paid for

[1658]

Payments to repurchase equity (e.g. common and preferred stock)

[1659]

The aggregate amount paid by the reporting entity to require the equity securities outstanding (e.g. reacquisition of treasury stock or callable preferred stock) during an accounting period; it's a component of cash outflows from financing activities Note: This element serves as a category heading only. No data may be tagged to this element.

[1660]

Payments of dividends to common and preferred stockholders.

[1661]

The aggregate amount for earnings declared by the board of directors to be distributed to common and preferred stockholders during an accounting period Note: This element serves as a category heading only. No data may be tagged to this element.

[1662]

Payments of dividends to common stockholders.

[1663]

Payments of dividends to minority interest

[1664]

Payments of dividends to preferred stockholders.

[1665]

Payments of dividends (common, preferred, minority interest, other)

[1666]

The aggregate amount actually paid for dividends (earnings distributions) to all classes of shareholders during an accounting period; it's a component of cash outflows from financing activities Note: This element serves as a category heading only. No data may be tagged to this element.

[1667]

The concept is a positive assertion that the bond requires payment-in-kind. The fact value can be TRUE, if the bond requires payment-in-kind, or FALSE if payment-in-kind is not required.

[1668]

Cash Outflow from the payments on Federal Home Loan Bank borrowings

[1669]

Net cash outflow of Payments on Medium-Term Notes

[1670]

Increases in Mortgage Servicing Rights

[1671]

Costs recognized as an expense related to pensions and other employee benefits (e.g. postretirement plans).

[1672]

For defined contribution plans, the amount of cost recognized as expense during the period.

[1673]

Amount of net periodic benefit cost recognized as expense, detailing the following items: (a) the service cost component, (b) the interest cost component, (c) the expected return on plan assets for the period, (d) the amortization of the unrecognized transition obligation or transition asset, (e) the amount of recognized gains and losses, (f) the amount of prior service cost recognized, and (g) the amount of gain or loss recognized due to a settlement or curtailment.

[1674]

Amount of the fair value of plan assets.

[1675]

Amount of the funded status of the plan.

[1676]

Amount of the projected benefit obligation.

[1677]

The reconciliation of fair value of pension plan assets from beginning to end of fiscal year

[1678]

The reconciliation of the projected benefit obligations for pension plans from beginning to end of fiscal year

[1679]

Settlements/curtailments of defined benefit pension plans and termination benefits

[1680]

Description and detail amounts of all aspects of the pension plan.

[1681]

Description of the postretirement benefit plans, including: (1) net periodic benefit recognized as expense, (2) reconciliation of accumulated postretirement benefit obligations, (3) reconciliation of fair value of postretirement plan assets, (4) amount of unrecognized actuarial gain, (5) amount of unrecognized transition obligation, and (6) the unrecognized prior service cost.

[1682]

Obligation recognized for the future liability to make annuity payments to the employees.

[1683]

Percentage of the weighted-average assumed discount rate computed as a ratio.

[1684]

Percentage of the weighted-average expected long-term rate of return on plan assets computed as a ratio.

[1685]

Percentage of the weighted-average rate of compensation increase computed as a ratio.

[1686]

Computed as a ratio, i.e. 1% would be entered in an instance document as 0.01.

[1687]

Obligation recognized for the future liability to make annuity payments to the employees (pension) and the actuarial present value as of a measurement date of the other post-retirement benefits expected to be paid to or for the employee (other post-retirement benefits).

[1688]

Obligations accumulated by the end of the accounting period for Pensions (annual payments made to employees after their retirement; plan funds usually under control of trustee; funded plan) and Other Postemployment Benefits (i.e. health care benefits; usually not funded). Note: This element serves as a category heading only. No data may be tagged to this element.

[1689]

Disclose the nature and effect of any changes affecting comparability, such as a change in the rate of employer contributions, business combinations, or divestitures.
The amount of contributions to multiemployer plans.

[1690]

The measurement date(s) used to determine pension and other postretirement benefit measurements for the pension plans and other postretirement benefit plans that make up at least the majority of plan assets and benefit obligations.
Information about pensions and other postretirement benefit. Disclosure requirements for defined benefit plans are divided into three sections: public entity disclosures, nonpublic entity disclosures, and disclosures applicable to all entities. Public entity disclosures for defined benefit pension and postretirement benefit plans often include: 1) a reconciliation of beginning and ending balances of the benefit obligation for all balance sheets presented, 2) the effects on benefit obligation during the period attributable to certain elements (e.g. service and interest costs, contributions by plan participants, actuarial gains and losses, foreign currency exchange rate changes, and benefits paid, 3) a reconciliation of beginning and ending balances of the fair value of plan assets for all balance sheets presented,4) the effects on pension assets during the period attributable to certain elements (e.g. actual return on plan assets, foreign currency exchange rates change, contributions by employer and participants, and benefits paid), 5) net periodic benefit cost recognized as expense by components (e.g. service and interest costs, expected return of plan assets, amortization of unrecognized transition obligation or asset, recognized gain or loss, prior service cost, gain or loss due to settlement or curtailment), 6) the funded status of the plan, 7) amounts recognized and not recognized (e.g. prior service cost, gain or loss) in the balance sheet, and 8) the effect of a one-percentage-point increase and decrease in the assumed health care cost trend rate(s). Nonpublic entity disclosures for defined benefit pension and postretirement benefit plans often includes: the benefit obligation, the fair value of plan assets, the funded status of the plan, employer contributions, participant contributions, benefits paid, net periodic benefit expense and the amounts recognized in the balance sheet (e.g. net pension asset or other postretirement benefit prepaid assets or accrued liabilities, intangible asset recognized (pension plans only), and the amount of accumulated other comprehensive income recognized (pension plans only) and effect of significant nonroutine events, such as amendments, combinations, divestitures, curtailments, and settlements. Disclosures applicable to all entities for benefit pension and postretirement benefit plans include: 1) other comprehensive income from a change in the minimum pension liability recognized, 2) the weighted-average assumed discount rate, the weighted-average rate of compensation increase, and the weighted-average expected long-term rate of return on plan assets, 3) the assumed health care cost trend rate(s) for the next year used to measure the expected cost of benefits and its pattern of change, and 4) the amounts and types of securities of the employer and related parties included in plan assets, For Defined Contribution Plans, disclosures include: the nature and effect of significant matters affecting comparability of information for all periods and the amount of cost recognized as expense during the period. For Multiemployer Plans, additional disclosures include: if it is either probably or reasonably possible that 1) an employer would withdraw from a multiemployer plan resulting in an obligation, and 2) an employer's contribution to a multiemployer plan would be increased to maintain a level of benefit coverage (OPEB only).

[1691]

Earned policy charges on insurance polices

[1692]

Policy credits and cash paid to policy holders based upon the terms of the insurance policy

[1693]

The aggregate amount for policy reserves (provided for future obligations) and policy benefits (liability reserve for future policy benefits); meant to group all the liabilities associated with the company's insurance policies

[1694]

The title "Policy Reserves and Benefits" is meant to group all of the liabilities associated with the company's insurance policies Note: This element serves as a category heading only. No data may be tagged to this element.

[1695]

Payments by the insurance company to the policyholders under the terms of the insurance contract

[1696]

Policyholders' contract deposits represents the company's liability to the policyholders for deposits held under the terms of insurance policy

[1697]

Dividends that are payable to the policyholders based upon the terms of the underlying insurance contract

[1698]

Dividends payable to policyholders based upon the performance of their insurance policy

[1699]

Cash inflows that result from policyholders depositing funds with the company

[1700]

Cash outflows that result from the policyholders withdrawing funds accumulated in their insurance contracts

[1701]

The name of the fund's portfolio manager.

[1702]

If an obligation for postemployment benefits is not accrued because it cannot be reasonably estimated, disclose that fact.

[1703]

All types of benefits provided to former or inactive employees their beneficiaries and covered dependents.

[1704]

Accumulated benefit obligations for postretirement plans at end of fiscal year

[1705]

The amount of net periodic benefit recognized as expense for postretirement plans.

[1706]

Computed as a ratio, i.e. 1% would be entered in an instance document as 0.01.

[1707]

The reconciliation of benefit obligations for postretirement plans from the beginning to end of fiscal year

[1708]

The reconciliation of fair value of postretirement plan assets from the beginning to end of fiscal year

[1709]

The amount of unrecognized actuarial gain in postretirement plans benefit obligation

[1710]

The amount of unrecognized prior service cost in postretirement plans benefit obligation

[1711]

The amount of unrecognized transition obligation in postretirement plans benefit obligation

[1712]

Expenditures associated with opening new locations which are non-capital in nature and expensed as incurred.

[1713]

(SEC registrants) Disclosure often includes of their accounting policy for pre-production design and development costs, and the aggregate amount of the following: (a) assets recognized for agreements that provide for contractual reimbursement of pre-production design and development costs, (b) assets recognized for molds, dies, and other tools that the supplier owns, and (c) assets recognized for molds, dies, and other tools that the supplier does not own.

[1714]

This label often includes the SEC registrants' disclosure of their accounting policy for pre-production design and development costs, and the aggregate amount of the following: (a) assets recognized pursuant to agreements that provide for contractual reimbursement of pre-production design and development costs, (b) assets recognized for molds, dies, and other tools that the supplier owns, and (c) assets recognized for molds, dies, and other tools that the supplier does not own.

[1715]

The aggregate amount for cash dividends (i.e. earnings distribution to owners in form of cash payment) actually paid to preferred shareholders (owners of preferred stocks which have priority over common shocks in case of dividends distribution and liquidation) during an accounting period

[1716]

Preferred Dividends Paid - Stock

[1717]

Description of type or class of nonredeemable preferred stock. An additional disclosure for preferred stock is the aggregate preferences on involuntary liquidation. If other than par or stated value, should be disclosed in the aggregate in the equity section of the balance sheet.

[1718]

Face amount or stated value of nonredeemable preferred stock and not the actual value it would receive on the open market per share.

[1719]

Amount of nonredeemable preferred stock allocated to existing shareholders of an entity to buy shares of a new issue of preferred stock before it is offered to the public.

[1720]

The net change in the aggregate share number of preferred stocks during an accounting period; may be resulted from new issuance, repurchase, conversion of convertible preferred stocks, etc.

[1721]

[1722]

The maximum number of nonredeemable preferred shares permitted to be issued by an entity's charter and bylaws.

[1723]

Nonredeemable preferred shares of an entity, authorized in the corporate charter, which have been issued and are outstanding.

[1724]

Number of nonredeemable preferred shares issued by an entity and held by shareholders.

[1725]

The net change in the aggregate legal value of preferred stocks during an accounting period; may be resulted from new issuance, repurchase, conversion of convertible preferred stocks, etc.

[1726]

[1727]

Value of nonredeemable preferred stock outstanding. Value may be calculated differently depending on whether the stock is issued at par value, no par or stated value.

[1728]

Preferred stock dividends and other adjustments necessary to net income to obtain net income applicable to common stockholders.

[1729]

The aggregate amount for earnings distributed to preferred stocks and other adjustments (e.g. prior year error corrections) made to retained earnings; used to compute the total retained earnings available for common stock dividends Note: This element serves as a category heading only. No data may be tagged to this element.

[1730]

Dividends paid to preferred shareholders.

[1731]

Value of nonredeemable preferred stock issued recorded above par value.

[1732]

Number of shares of nonredeemable preferred stock issued

[1733]

Value of nonredeemable preferred stock issued recorded at par value.

[1734]

Total value of nonredeemable preferred stock issued by an entity.

[1735]

Effect on additional paid in capital by preferred stock that has been purchased and retired by an entity.

[1736]

Effect on retained earnings by preferred stock that has been purchased and retired by an entity.

[1737]

Number of shares of preferred stock that has been purchased and retired by an entity.

[1738]

Effect on number of shares of treasury stock by preferred stock that has been purchased and retired by an entity.

[1739]

Effect on treasury stock value by preferred stock that has been purchased and retired by an entity.

[1740]

Value of preferred stock that has been purchased and retired by an entity recorded at par value.

[1741]

Total value of preferred stock that has been purchased and retired by an entity.

[1742]

The aggregate share number for all preferred stocks outstanding at the financial statement date

[1743]

Net payments and proceeds received from all preferred stock transactions

[1744]

The aggregate legal value for all preferred stocks outstanding at the financial statement date

[1745]

Part of capital stock of an entity that enjoys priority over the common stock in the distribution of dividends and in the event of dissolution of an entity, to the distribution of an entity's assets.

[1746]

Disclosures Around the Amount of Equity Preferred Shareholders Own in a Subsidiary of the Company

[1747]

Description of accounting polices related to Premises and Equipment.

[1748]

Earned premiums on insurance policies

[1749]

Earned premiums on insurance policies Note: This element serves as a category heading only. No data may be tagged to this element.

[1750]

Allowance for doubtful accounts deducted from premiums receivable.

[1751]

Description of the facts and circumstances of the sale of receivable agreements.

[1752]

Amount of gross premiums receivable.

[1753]

Premiums receivable net of any allowances for doubtful accounts

[1754]

Detail description of premium receivables and its components.

[1755]

The aggregate amount for the premiums (rate payment for insurance coverage) to be collected from the insured/agent for the insurance policies sold, including the portion of premiums already earned by the insurer but not yet billed Note: This element serves as a category heading only. No data may be tagged to this element.

[1756]

Items paid in advance, greater than one year.

[1757]

Cash paid in advance for services or supplies. Commonly includes prepaid rent, insurance, interest and advertising. Note: This element serves as a category heading only. No data may be tagged to this element.

[1758]

The aggregate amount of money paid in advance to bring economic benefits for a future period not exceeding one year or one operating cycle; e.g. prepaid rents, insurance, advertising, etc. Note: This element serves as a category heading only. No data may be tagged to this element.

[1759]

Cash paid in advance for services or supplies.

[1760]

The aggregate amount of money paid in advance to bring economic benefits for a future period longer than one year or one operating cycle Note: This element serves as a category heading only. No data may be tagged to this element.

[1761]

Cash paid in advance for other prepaid expenses.

[1762]

Cash paid in advance for services or supplies. Commonly includes prepaid rent, insurance, interest and advertising.

[1763]

Cash paid in advance for services or supplies. Commonly includes prepaid rent, insurance, interest and advertising.

[1764]

Cash paid in advance for insurance costs.

[1765]

Cumulative employer's contributions in excess of net pension cost accrued.

[1766]

Reinsurance premiums that are prepaid under the terms of the contract

[1767]

Cash paid in advance for rental costs.

[1768]

Net proceed flow of principal payments on loans receivable held for investment. Also includes principal payments on loans receivable held for investment and mortgage-baked securities available-for-sale

[1769]

If a subsidiary is consolidated using a fiscal period different from that of the parent (generally not more than a three-month difference allowed) disclose: a) The effect of intervening events that materially affect the financial statements. b) the closing date of the subsidiary and an explanation of the need for different closing dates.
Disclose the consolidation policy being followed.

[1770]

Disclosure often includes the resulting effects (both gross and net of applicable tax) on net income of all prior periods presented, and on retained earnings at the beginning of the earliest period presented. If financial statements for a single year only are presented, indicate the effect on retained earnings at the beginning of the year and on net income of the immediately preceding year.

[1771]

Proceeds from sales/maturities of available-for-sale investments

[1772]

The aggregate amount received by the reporting entity through sale of available-for-sale equity/debt securities during an accounting period; it's a component of cash inflows from investing activities Note: This element serves as a category heading only. No data may be tagged to this element.

[1773]

The cash received from the sale of a business during the period.

[1774]

Proceeds from sale of investment in consolidated subsidiaries (generally greater 50%).

[1775]

Proceeds from sale of investment in unconsolidated affiliates (generally less than 50% generally accounted for under the equity method).

[1776]

Cash inflow from the proceeds on Federal Home Loan Bank borrowings

[1777]

Cash inflows from the gross proceeds from the sale of guarantee investment contracts

[1778]

Proceeds from sales/maturities of held-to-maturity investments

[1779]

The aggregate amount received by the reporting entity through maturities and/or pre-mature sale of held-to-maturity debt securities during an accounting period; it's a component of cash inflows from investing activities Note: This element serves as a category heading only. No data may be tagged to this element.

[1780]

Funds or boot received from the sale of investments.

[1781]

The proceeds from the issuance of common stock.

[1782]

The aggregate amount received from the issuance of capital securities subject to mandatory redemption (e.g. callable preferred stocks) where the reporting entity may reacquire such securities at predetermined price; it's a component of cash inflows from financing activities

[1783]

Cash proceeds from the issuance of equity (common, preferred, and treasury stocks, stock options, etc.)

[1784]

The aggregate amount received by the reporting entity through issuance of equity securities (e.g. common/preferred stocks) during an accounting period; it's a component of cash inflows from financing activities Note: This element serves as a category heading only. No data may be tagged to this element.

[1785]

Proceeds from the Issuance of Long Term Debt and Capital Securities

[1786]

The aggregate amount received by the reporting entity through issuance of long-term debt (e.g. 10-year corporate bond) and capital securities (e.g. common stocks) during an accounting period; it's a component of cash inflows from financing activities Note: This element serves as a category heading only. No data may be tagged to this element.

[1787]

Net cash proceeds From Issuance of Medium-Term Notes

[1788]

The aggregate amount received by the reporting entity through issuance of long-term debt other than those separately specified during an accounting period; it's a component of cash inflows from financing activities

[1789]

The proceeds from the issuance of preferred stock.

[1790]

The proceeds from the issuance of treasury stock.

[1791]

The proceeds from the issuance of warrants

[1792]

Charges associated with the exit or disposal of an activity, including one-time termination benefits, contract termination costs and other associated costs (e.g., consolidation of facilities, employee relocation).

[1793]

Proceeds from a line of credit.

[1794]

The aggregate amount received by the reporting entity through sale of marketable securities during an accounting period; including trading debt/equity securities (recorded at fair market value) available-for-sale debt/equity securities (recorded at fair market value) and held-to-maturity debt securities (recorded at amortized costs). Note: This element serves as a category heading only. No data may be tagged to this element.

[1795]

[1796]

The aggregate amount of cash received from maturities (principals being due), prepayments and calls (requests of early payments) of securities that are acquired by the reporting entity with purpose to hold to their maturity dates and earn interests

[1797]

Amount received from other investments whether because the investment matured, was called by the issuer or was, in whole or in part, prepaid by the issuer.

[1798]

Proceeds from notes payable.

[1799]

Proceeds from other borrowings.

[1800]

Proceeds from the sales of equity instruments of other enterprises (other than certain equity instruments carried in a trading account).

[1801]

Cash inflows from purchases, sales, and maturities of trading securities shall be classified as cash flows from operating activities.

[1802]

Proceeds from sales of available-for-sale investments.

[1803]

Proceeds from sales of held-to-maturity investments.

[1804]

The proceeds from the sale of an interest in a subsidiary.

[1805]

Proceeds from Sale of Mortgage Servicing Rights

[1806]

Proceeds from the sale of other productive assets.

[1807]

Proceeds from the sale of property, plant and equipment and other productive assets.

[1808]

Cash inflows from sales and maturities of available-for-sale securities and held-to-maturity securities shall be classified as cash flows from investing activities and reported gross for each security classification in the statement of cash flows.

[1809]

Amounts received from the repayment and sales of loans made by the company.

[1810]

The gross proceeds from the sale of equity securities

[1811]

Net cash proceeds From Sales of Foreclosed Assets including foreclosed Real Estate

[1812]

Net cash proceeds From Sales of Loans Held For Investment and Credit Card securitizations.

[1813]

The aggregate amount of cash received from sale of loans and direct financing leases held for investment during an accounting period Note: This element serves as a category heading only. No data may be tagged to this element.

[1814]

Net proceeds from Sales of Loans Held For Sale including those sold via mortgage-backed securities

[1815]

Net proceed flow of Proceeds from Sales of Mortgage-Backed Securities ("MBS")

[1816]

Amount received from the sale of investments classified in the balance sheet as "other".

[1817]

Net cash proceeds From Sales of Other Real Estate other than foreclosed assets

[1818]

Net proceed flow of Proceeds From Sales of Wholly Owned Real Estate and Real Estate Acquired in Settlement of Loans

[1819]

Proceeds from the securitization of credit cards

[1820]

Proceeds from the securitization of credit cards.

[1821]

Proceeds from the securitization of loans.

[1822]

Proceeds from issuing bonds, mortgages, notes, and from other short- or long-term borrowing

[1823]

The aggregate amount received by the reporting entity through short-term borrowings (principals to be returned within one year or one operating cycle) during an accounting period; it's a component of cash inflows from financing activities Note: This element serves as a category heading only. No data may be tagged to this element.

[1824]

The proceeds from the exercise of stock options.

[1825]

The aggregate amount received by the reporting entity through subordinated debt (where debt holder has lower priority to be repaid than other secured debt holders) during an accounting period; it's a component of cash inflows from financing activities

[1826]

The net amount received (paid) by the reporting entity through sale/maturities (acquisition) of short-term investments during an accounting period; it's a component of net cash flows from investing activities

[1827]

The total professional fees incurred during an accounting period; it's a component of non-interest expenses

[1828]

Profit/Loss from Real Estate Operations - e.g. Real Estate Development

[1829]

Profit or loss from real estate operations that exceed 1 percent of the aggregate of total interest income and other income.

[1830]

Adjustment for changes that are hypothetical or partially assumed.

[1831]

Property-Liability premiums earned

[1832]

U.S. GAAP disclosures of depreciable assets (e.g. land, land improvements, building, equipment, furniture and fixtures, computer equipment, etc.). Depreciable Assets often include the depreciation expense for the period, balances of major classes of depreciable assets at the balance sheet date, the basis of determining the amounts shown in the balance sheet, accumulated depreciation and the method(s) used in computing depreciation with respect to major classes of depreciable assets. For computer software, include information on computer software to be sold, leased, or otherwise marketed. If a company has capitalized computer software costs, include (a) unamortized computer software costs and (b) the total amount charged to expense in each income statement presented for amortization of capitalized computer software costs and for amounts written down to net realizable value.

[1833]

Policy on classification and other information related to property, plant, and equipment.

[1834]

Tangible assets: 1) Held by an entity for use in the production or supply of goods and services, for rental to others, or for administrative purposes and 2) are expected to provide economic benefit for more than 1 year.

[1835]

The aggregate gross value (costs) for all long-lived tangible assets held by the reporting entity to be used in its normal course of business, not including those held-for-sale; usually include land, building, machinery/equipments, leasehold improvement, furniture, etc. Note: This element serves as a category heading only. No data may be tagged to this element.

[1836]

[1837]

The aggregate net value (original costs net of any accumulated depreciations) for all long-lived tangible assets held by the reporting entity to be used in its normal course of business, not including those held-for-sale; usually include land, building, machinery/equipments, leasehold improvement, furniture, etc. Note: This element serves as a category heading only. No data may be tagged to this element.

[1838]

Provision for the disposition of a business segment that has been discontinued at year-end or will be discontinued shortly after year end.

[1839]

Bad debt write-offs or provisions for the period.

[1840]

Provision for all current and deferred income taxes.

[1841]

The aggregate estimated amount charged against periodic earnings for current and deferred income taxes Note: This element serves as a category heading only. No data may be tagged to this element.

[1842]

Allowance expense for estimated losses to be realized on loan and lease losses.

[1843]

Allowance expense for estimated losses to be realized on foreclosed or repossessed assets.

[1844]

The aggregate valuation allowance provided for losses related to loans, direct financing leases, foreclosed assets and other items Note: This element serves as a category heading only. No data may be tagged to this element.

[1845]

Allowance expense for estimated credit losses in areas other than loan and lease losses.

[1846]

Allowance expense for estimated losses in areas other than loan and lease losses.

[1847]

Payments for investment in consolidated subsidiaries (generally greater than 50%).

[1848]

Payments for investment in unconsolidated affiliates (generally less than 50% and generally accounted for under the equity method).

[1849]

Purchases of Available-for-Sale Investments

[1850]

The gross cost to acquire equity securities

[1851]

Purchases related to Federal Reserve Stock.

[1852]

The gross cost to acquire fixed maturity securities

[1853]

Purchases of Held-to-Maturity Investments

[1854]

The cash payment from the purchase of all investments (debt, security, other)

[1855]

The aggregate amount used to purchase all investments (debt, equity, and other) during an accounting period; it's a component of cash outflows from investing activities Note: This element serves as a category heading only. No data may be tagged to this element.

[1856]

Payments to purchase life insurance policies for which the company is the beneficiary.

[1857]

Cash outflow from the purchase of the securitization of credit cards.

[1858]

The total amount of cash used to purchase other non-major types of loans and leases for investment purpose

[1859]

Cash Outflow from the Purchase of Loans Receivable Held For Investment and Credit Card securitizations.

[1860]

The total amount of cash used to purchase loans and leases for investment purpose Note: This element serves as a category heading only. No data may be tagged to this element.

[1861]

Cash outflows from purchases of available-for-sale securities and held-to-maturity securities shall be classified as cash flows from investing activities and reported gross for each security classification in the statement of cash flows.

[1862]

The aggregate amount used to purchase marketable securities (including acquisition of available-for-sale securities and held-to-maturity securities but excluding trading securities, which is it's a component of operating activities) during an accounting period; it's a component of cash outflows from investing activities Note: This element serves as a category heading only. No data may be tagged to this element.

[1863]

Cash outflow from the Purchase of Mortgage-Backed Securities

[1864]

The gross cost to acquire mortgage loan investments

[1865]

The total amount of cash used to purchase mortgage loans (loans secured with real estate mortgage) that are held with intention to resell

[1866]

Disbursements for loans made by the company.

[1867]

Payments to acquire other productive assets.

[1868]

Payments to acquire equity instruments of other enterprises (other than certain equity instruments carried in a trading account).

[1869]

Net cash outflows related to the purchasing of Residential Mortgage Loans

[1870]

Cash outflows from purchases, sales, and maturities of trading securities shall be classified as cash outflows used in operating activities.

[1871]

The aggregate amount used to acquire all investments (debt, equity, and other) during an accounting period; it's a component of cash outflows from investing activities Note: This element serves as a category heading only. No data may be tagged to this element.

[1872]

The aggregate amount used to acquire all investments (debt, equity, and other) during an accounting period; it's a component of cash outflows from investing activities

[1873]

Details of the cost, proceeds and gains/(losses) of investment securities.

[1874]

Disclosures for a quasi reorganization often includes: (a) the date of the quasi reorganization, (b) the manner of reporting the tax benefits and the fact that it differs from present accounting requirements for other companies, and (c) the effect of those tax benefits on income from continuing operations, income before extraordinary items, net income and related per share amounts.

[1875]

The ratio of nonperforming loans (loans on which interests are not earned/accrued) to total loans and OREO (e.g. foreclosed real estate property)

[1876]

The ratio of nonperforming loans (loans on which interests are not earned/accrued) to total loans.

[1877]

Also referred to as real estate acquired through foreclosure. At the time of foreclosure or physical possession, the asset should be reported at fair value if it will be held and used or at its fair value less cost to sell if it will be disposed of. Present separately on the balance sheet or in the notes.

[1878]

Accumulated depreciation for real estate owned.

[1879]

The amount of real estate acquired by foreclosure or deed in lieu of foreclosure.

[1880]

The amount of real estate acquired for development or resale.

[1881]

The amounts of capitalized costs, including interest, and disclose the related policies for real estate owned.

[1882]

The amount of each class of real estate owned.

[1883]

The amount of real estate in judgment and subject to redemption.

[1884]

Valuation allowances for real estate owned.

[1885]

Amount of real estate owned by class and the basis of determining that amount.

[1886]

Gains or losses resulting from a change in the exchange rate between the currency in which a transaction is denominated and the currency of settlement.

[1887]

The gains and losses included in earning resulting from the sale of debt and equity securities.

[1888]

The amount of net realized gain/loss on the sales of consumer loans

[1889]

The amount of net realized gain/loss on the sales of loans

[1890]

The total amount of gains (losses) realized from sale of loans Note: This element serves as a category heading only. No data may be tagged to this element.

[1891]

The amount of net realized gain/loss on the sales of mortgage loans

[1892]

A receivable where interest has been earned but not paid since the last due date.

[1893]

Amounts due the fund but not yet collected for fund shares sold.

[1894]

Amounts due, but not yet collected, to the fund for rents.

[1895]

The disclosure of unamortized discounts/premium (the difference between face value and present value of the note) for each major note receivable; face value and effective interest rate should also be disclosed on face of balance sheet or in the footnotes
The discount or premium associated with a receivable or payable should be reported in the balance sheet as a direct deduction from or addition to the face amount of the item.

[1896]

The face amount and effective interest rate of receivables with discounts or premiums.

[1897]

[1898]

Amounts due from the sale of fixed assets, other long-term investments or assets that are not included in other defined accounts.

[1899]

Description of the facts and circumstances of the sale of receivable agreements.

[1900]

Detail description of receivables and its components.

[1901]

The aggregate amount to be collected by the reporting entity at the end of an accounting period, net of any valuation allowance for doubtful amount Note: This element serves as a category heading only. No data may be tagged to this element.

[1902]

Disclosure for companies to discuss a recently issued accounting standard not yet adopted. This often includes a brief description of the new standard, dates of adoption, methods of adoption, and the impact that adoption of the standard is expected to have.

[1903]

After securitization of a mortgage loan held-for-sale, describe any significant retained mortgage-backed securities reclassifications from the trading category as noncash transfers between operating and investing activities.

[1904]

Reclassifications of prior year amounts resulting in equity adjustment.

[1905]

Disclose securities (including those issuable pursuant to contingent stock agreements) that could potentially dilute basic EPS in the future that were not included in the fully diluted computation because they would have been antidilutive for the periods presented.

[1906]

Amount of loans reinstated and recovered that were previously deemed uncollectible.

[1907]

The gross amount of actual credit recoveries.

[1908]

Description of type or class of redeemable convertible preferred stock

[1909]

Face amount or stated value of redeemable convertible preferred stock and not the actual value it would receive on the open market per share.

[1910]

Amount of redeemable convertible preferred stock allocated to existing shareholders of an entity to buy shares of a new issue of preferred stock before it is offered to the public.

[1911]

The maximum number of redeemable convertible preferred shares permitted to be issued by an entity's charter and bylaws.

[1912]

Redeemable convertible preferred shares of an entity, authorized in the corporate charter, which have been issued and are outstanding.

[1913]

Redeemable convertible preferred shares of an entity, authorized in the corporate charter, which have been issued and are outstanding.

[1914]

Value of redeemable convertible preferred stock outstanding. Value may be calculated differently depending on whether the stock is issued at par value, no par or stated value.

[1915]

An entity's preferred stock that is subject to mandatory redemption requirements and has the characteristic of allowing shareholders to exchange their preferred shares for common shares - usually under certain conditions.

[1916]

Description of type or class of redeemable preferred stock.

[1917]

Face amount or stated value of redeemable preferred stock and not the actual value it would receive on the open market per share.

[1918]

Amount of redeemable preferred stock allocated to existing shareholders of an entity to buy shares of a new issue of preferred stock before it is offered to the public.

[1919]

The maximum number of redeemable preferred shares permitted to be issued by an entity's charter and bylaws.

[1920]

Redeemable preferred shares of an entity, authorized in the corporate charter, which have been issued and are outstanding.

[1921]

Number of redeemable preferred shares issued by an entity and held by shareholders.

[1922]

Value of redeemable preferred stock outstanding. Value may be calculated differently depending on whether the stock is issued at par value, no par or stated value.

[1923]

An entity's preferred stock that is subject to mandatory redemption requirements that are outside the control of the issuer.

[1924]

Reduction of capital lease obligations due to repayment.

[1925]

For each income statement presented, the amounts of unearned revenue and refund obligations as of the beginning of each period.

[1926]

For each income statement presented, the amount of revenue recognized in earnings.

[1927]

(For SEC registrants) This label often includes (a) the amounts of the unearned revenue and refund obligations, (b) the amount of cash received from customers, (c) the amount of revenue recognized in earnings, (d) the amount of refunds paid, (e) Other adjustments, (f) the ending balance of unearned revenue and refund obligations.

[1928]

Disclose a company's accounting policy with respect to refundable fees received for services.

[1929]

Disclosures for branches of foreign institutions. Disclosure should be made of requirements to maintain capital-equivalent deposits and supervisory-mandated reserves.

[1930]

The actual or possible material effects of noncompliance with those requirements.

[1931]

Whether the institution is in compliance with the regulatory capital requirements, including, as of each balance sheet date presented, the following with respect to quantitative measures: 1) Whether the institution meets the definition of a complex credit union as defined by the National Credit Union Administration; 2) The institution’s required and actual capital ratios and required and actual capital amounts. 3) Factors that may significantly affect capital adequacy, such as potentially volatile components of capital, qualitative factors, or regulatory mandates. As of each balance sheet date presented, the prompt corrective action category in which the institution was classified. If, as of the most recent balance sheet date or issuance of the financial statements, the institution is not in compliance with capital adequacy requirements, the possible material effects of such conditions on amounts and disclosures in the financial statements. Whether subsequent to the balance sheet date and prior to issuance of the financial statements, management believes any events or changes have occurred to change the institution’s prompt corrective action category..

[1932]

The entity should disclose the following in the notes to the financial statements a description of the regulatory requirements: 1) for capital adequacy purposes and 2) prompt corrective action.

[1933]

Disclosures for Regulatory Capital Disclosures for Credit Unions (National Credit Union Administration’s (NCUA’s) National Credit Union Share Insurance Fund (NCUSIF)) and all corporate credit unions.

[1934]

As of each balance sheet date presented, the prompt corrective action category in which the institution was classified as of its most recent notification. As of the most recent balance sheet, whether management believes any conditions or events since notification have changed the institution’s category.

[1935]

If, as of the most recent balance sheet presented, the institution is either (a) not in compliance with capital adequacy requirements or (b) considered less than adequately capitalized under the prompt corrective action provisions or (c) both, disclose the possible material effects of such conditions and events on amounts and disclosures in the financial statements.

[1936]

Quantitative disclosures should be made, highlighting mandated deposit or reserve requirements and actual balances in those reserve or deposit accounts at the balance sheet dates reported.

[1937]

Summary of required regulatory capital ratios such as actual ratios and amounts of Tier I leverage, Tier I risk-based, and total risk-based capital and (for savings institutions) tangible capital.

[1938]

Description of regulatory capital requirements for capital adequacy purposes and established by the prompt corrective action provisions of Section 38 of the FDI Act.

[1939]

Description of regulatory capital requirements, the actual or possible material effects of noncompliance with such requirements, and whether the institution is in compliance with the regulatory capital requirements.

[1940]

Describe any other regulatory limitations which could materially affect the economic resources of the institution and claims to those resources.

[1941]

Amounts payable by reinsurers to reinsureds.

[1942]

The amount to be collected by reinsurer from reinsured (another insurance company) for assuming the policy risks transferred by the reinsured

[1943]

Description of the Accounting Policies Associated with Company's Reinsurance Contracts

[1944]

The total amounts recoverable from the reinsurer under the terms of the reinsurance contract for the unpaid claims

[1945]

Amounts recoverable from the reinsurer under the terms of the reinsurance contract

[1946]

Assets and Liabilities That Generated Through Reinsurance Transactions

[1947]

Portion of collateralized/uncollateralized debt obligation due from a related party (entity, shareholder, employee) within one year/operating cycle. Subordinated debt places a lender in a lien position behind the primary lender of the company.

[1948]

Portion of collateralized/uncollateralized debt obligation due from a related party (entity, shareholder, employee) beyond one year/operating cycle. Subordinated debt places a lender in a lien position behind the primary lender of the company.

[1949]

Movement of related party loans from beginning to end of the year.

[1950]

Description of related party loans, including: (1) the aggregate amount of related party loans if they exceed 5 percent of shareholders'' equity, at the balance sheet date or at any time during the latest fiscal year, (2) an analysis of activity with respect to such loans for the latest fiscal year (i.e., beginning balance, new loans, repayments, other changes and ending balance), (3) the aggregate amount of any significant nonaccrual, past due (over 90 days), or restructured or potential problem related party loans (including additional information necessary to understand the impact on the financial statements), and (4) any related party loans not made in the ordinary course of business.

[1951]

For significant related party transactions disclose: the nature of the relationship(s), a description of the transactions, the amount of the transactions, and amounts due to or from related parties. If the entity and one or more other entities are under common ownership or management control and if this control affects the operating results or financial position, disclose the nature of the control relationship even though there are no transactions between the entities.

[1952]

The amount of relocation costs paid and expensed prior to full execution of the restructuring plan developed

[1953]

Income from rentals.

[1954]

Amount of adjustments made to the historical amounts of individual assets and liabilities for companies that have emerged from Chapter 11 under confirmed plans that adopt fresh start reporting.

[1955]

The amount of debt forgiveness for companies that have emerged from Chapter 11 under confirmed plans that adopt fresh start reporting.

[1956]

Description of the principal categories of claims subject to compromise for companies that have filed petitions with the Bankruptcy Court and expect to reorganize as going concerns under Chapter 11.

[1957]

Intercompany receivables and payables of entities in reorganization should be disclosed in the condensed combined financial statements. Significant matters relating to the determination of reorganization value such as: 1) The method or methods used to determine reorganization value and factors such as discount rates, tax rates, the number of years for which cash flows are projected, and the method of determining terminal value. 2) Sensitive assumptions—assumptions about which there is a reasonable possibility of the occurrence of a variation that would significantly affect the measurement of reorganization value. 3) Assumptions about anticipated conditions that are expected to be different from current conditions, unless otherwise apparent.
This label often includes the following for companies that have filed petitions with the Bankruptcy Court and expect to reorganize: (a) prepetition liabilities, including claims that become known after a petition is filed, (b) principal categories of claims, (c) the extent to which reported interest expense differs from stated contractual interest, (d) details of operating cash receipts and payments resulting from the reorganization, and (e) the earnings per share calculation if it is probable that the plan will require the issuance of common stock or common stock equivalents. Disclosure may also include condensed combined financial statements of the entities in reorganization proceedings. For companies that have emerged from Chapter 11 under confirmed plans that adopt fresh start reporting, disclose: (a) adjustments to the historical amounts of individual assets and liabilities, (b) the amount of debt forgiveness, (c) the amount of prior retained earnings or deficit eliminated, and (d) any other significant matters relating to the reorganization value.

[1958]

Policy for repair and maintenance costs incurred.

[1959]

The aggregate amount used to reacquire the mandatorily redeemable capital securities (e.g. callable preferred stock) issued by the reporting entity; it's a component of cash outflows from financing activities

[1960]

Repayments of Long Term Debt and Capital Securities

[1961]

The aggregate amount used by the reporting entity to repay long-term debt (e.g. long-term bond, mortgage, notes payables, etc.) and reacquire capital securities (e.g. common/preferred stocks) during an accounting period; it's a component of cash outflows from financing activities Note: This element serves as a category heading only. No data may be tagged to this element.

[1962]

Repayments on other borrowings.

[1963]

The aggregate amount used by the reporting entity to repay other non-major long-term debts that haven't been listed separately during an accounting period; it's a component of cash outflows from financing activities

[1964]

Repayments of amounts borrowed and other principal payments to creditors who have extended long-term credit.

[1965]

The aggregate amount used by the reporting entity to repay short-term borrowings (with maturities shorter than one year or one operating cycle) during an accounting period; it's a component of cash outflows from financing activities Note: This element serves as a category heading only. No data may be tagged to this element.

[1966]

Repayments on a line of credit.

[1967]

Repayments on notes payable.

[1968]

Description of the entity's policy relating to an agreement between a seller and a buyer whereby the seller agrees to repurchase the securities at an agreed upon price and usually at a stated time.

[1969]

If the carrying amount of repurchase agreements exceeds 10% of assets, disclose the following in a tabular format, segregated by agreements to repurchase based on maturity dates: 1) carrying amount and market value of assets sold under repurchase agreement, including accrued interest and deposits and 2) repurchase liability associated with the transaction(s) and interest rate(s).

[1970]

Payments to repurchase the company's common stock.

[1971]

Payments to repurchase the company's other equity.

[1972]

Payments to repurchase the company's preferred and common stock.

[1973]

The aggregate amount paid by the reporting entity to reacquire common and preferred stocks outstanding; it's a component of cash outflows from financing activities Note: This element serves as a category heading only. No data may be tagged to this element.

[1974]

Payments to repurchase the company's preferred stock.

[1975]

The aggregate amount paid by the reporting entity to reacquire stock warrants outstanding (the rights to purchase common shares at predetermined price, usually issued together with corporate debt); it's a component of cash outflows from financing activities

[1976]

Amount of research and development contract costs charged to expense.

[1977]

Amount of research and development contract compensation earned

[1978]

Description of the significant terms of a research and development arrangement accounted for as a contract to perform R&D for others (e.g. royalty agreements, purchase provisions, license agreements, funding commitments).

[1979]

Expenses incurred for the research involved in the development of new products and ideas.

[1980]

The aggregate costs incurred during an accounting period to research and develop new products/technologies where the technological feasibility has not been reached (such costs should be capitalized rather than expensed after reaching technological feasibility) Note: This element serves as a category heading only. No data may be tagged to this element.

[1981]

The aggregate costs incurred during an accounting period to research and develop new products/technologies when the technological feasibility has not been reached (such costs should be capitalized rather than expensed after reaching technological feasibility)

[1982]

The Research and Development Costs disclosures often includes the amount of R&D costs charged to expense, and, for obligations under contracts to perform R&D for others, the terms of significant R&D arrangements (e.g. royalty arrangements, purchase provisions, license agreements, and commitments to provide additional funding) and the amounts of compensation earned and costs incurred under such contracts.

[1983]

Description of the amount of costs incurred and expensed for research and development.

[1984]

The liability set up by the company to provide for commissions taxes and other expenses

[1985]

Cash that is pledged or subject to withdrawal restrictions. This would also include cash balances which are maintained under an agreement to insure future credit availability, (e.g. compensating balances).

[1986]

The total value for loans with renegotiated terms because of borrowers' financial difficulty; terms usually will include lower interest rate or longer maturity dates

[1987]

Disclosure when an entity decides to restructure a portion of its business. Several types of charges exist, including terminated employee benefits, in which disclosures may include: (a) the amount of the termination benefits accrued and charged to expense, (b) the number of employees to be terminated, (c) a description of the employee group(s) to be terminated, (d) the amount of actual termination benefits paid and charged against the liability, (e) the number of employees actually terminated, and (f) the amount of any adjustments to the liability. Other exit costs disclosures may include a description of the major actions comprising the exit plan, a description of the type and amount of exit costs recognized as liabilities, a description of the type and amount of exit costs paid and charged against the liability, the amount of any adjustment(s) to the liability, and the revenue and net operating income or losses from activities that will not be continued if separately identifiable operations.

[1988]

[1989]

Disclosure about the details of restructuring-related charges provided/used during an accounting period Note: This element serves as a category heading only. No data may be tagged to this element.

[1990]

Disclose when the entity began to formulate an exit plan for which accrual may be necessary. If a plan to exit an activity or involuntarily terminate (relocate) employees of the acquired company as of the balance sheet date has not been finalized, a description of unresolved issues, the types of additional liabilities that may result in an adjustment to the allocation of the acquisition cost for the business combination, and how any adjustments will be reported.
Disclose whether a company has begun to develop an exit plan, its major actions to exit or terminate employees, any unresolved issues to finalize the plan to terminate employees, type and amount of liabilities assumed and allocated for exit and termination of employees activities. When restructuring activities have been executed, describe the type and amount of exit, employee termination and relocation costs paid and charged to liability and amount of any adjustments to the liability account.

[1991]

Known and estimated obligation to restructure a line of business or portion thereof through an exit plan.

[1992]

The aggregate amount provided for estimated restructuring charges, remediation costs, and asset impairment loss during an accounting period

[1993]

The aggregate amount provided for estimated restructuring charges, remediation costs, and asset impairment loss during an accounting period Note: This element serves as a category heading only. No data may be tagged to this element.

[1994]

Accrued interest payable in the amount for each classification of deposits including, retail accounts.

[1995]

A segregation of retained earnings which is unavailable for dividend distribution.

[1996]

A segregation of retained earnings which is available for dividend distribution.

[1997]

The undistributed earnings of a entity.

[1998]

The cumulative amount for reporting entity's earnings net of dividends distributed and other adjustments Note: This element serves as a category heading only. No data may be tagged to this element.

[1999]

If a reliable estimate of a market risk premium is not obtainable or small relative to the potential measurement error in the estimated cash flows and therefore is excluded from estimating the fair value of an asset retirement obligation, that fact and the reasons therefore should be disclosed.
This label includes a general description of the asset retirement obligations and the associated long-lived assets, and the fair value of assets that are legally restricted for purposes of settling asset retirement obligations. It may also include a reconciliation of the beginning and ending aggregate carrying amount of asset retirement obligations identifying key components (e.g. liabilities incurred and settled in the current period, accretion expense, revisions in estimated cash flows). If the fair value of an asset retirement obligation cannot be reasonably estimated, discuss why.

[2000]

The dividend payout ratio (dividends declared per share divided by net income per share) for each of the last three fiscal years.

[2001]

The equity to assets ratio (average equity divided by average total assets) for each of the last three fiscal years.

[2002]

For each of the last three fiscal years, disclose any other ratios necessary to explain the operations of the registrant.

[2003]

Return on assets ratio (net income divided by average total assets) for each of the last three fiscal years.

[2004]

Return on equity ratio (net income divided by average equity) for each of the last three fiscal years.

[2005]

Disclosure of key ratios on assets and equity.

[2006]

The total amount of revenues from each customer where revenues amount to 10 percent or more of an enterprise's revenues.

[2007]

Revenues arising from related party transactions.

[2008]

This may also include (a) its accounting policy for recognition of revenue from multiple-deliverable arrangements (for example, whether deliverables are separable into units of accounting) and (b) the description and nature of such arrangements, including performance-, cancellation-, termination-, or refund-type provisions.
Descriptions of revenue recognition policies. This may include: a description of revenue recognition policies even if no alternative methods exist, the policy for each type of sales transactions as well as how each type is valued, the policy when equipment is sold on an installed basis, changes in estimated sales returns, and the policy for arrangements that contain a performance-based incentive fee.

[2009]

Revenues are inflows or other enhancements of assets of an entity or settlements of its liabilities (or a combination of both) from delivering or producing goods, rendering services, or other activities that constitute the entity's ongoing major or central operations.

[2010]

The aggregate amount for revenues earned during reporting entity's normal operating business (e.g. sale of goods, providing services, or other major operations) for an accounting period Note: This element serves as a category heading only. No data may be tagged to this element.

[2011]

Description, amount and other related detail of a revolving credit facility, which is a contractual agreement between a bank and the company where the bank agrees to provide loans up to a specified maximum over a specified period of time.

[2012]

An agreement by a bank or other lending institution to lend a specific amount to a borrower, and to allow that amount to be borrowed again once it has been repaid

[2013]

The amounts of a revolving credit facility, which is a contractual agreement between a bank and the company where the bank agrees to provide loans up to a specified maximum over a specified period of time.

[2014]

The expiration date of a revolving credit facility, which is a contractual agreement between a bank and the company where the bank agrees to provide loans up to a specified maximum over a specified period of time.

[2015]

As of the end of each of the last three fiscal years, describe the name of the country and aggregate amount of cross-border outstandings to borrowers in each foreign country where such outstandings exceed one percent of total assets, by the following categories: (a) governments and official institutions, (b) banks and other financial institutions, (c) commercial and industrial, and (d) other loans. Where current conditions in a foreign country give rise to liquidity problems that are expected to have an impact on timely repayment of interest or principal, describe its nature and impact. For each country whose aggregate outstandings to all borrowers in that country are one percent or more of total assets, disclose the changes in aggregate outstandings in each country showing: (a) the aggregate outstandings at beginning of period, (b) net change in short-term outstandings, and changes in (c) additional outstandings, (d) interest income accrued, (e) collections of principal, (f) collections of accrued interest, (g) other changes, (h) aggregate outstanding at end of period, (i) changes in the amount of short-term outstandings that are included in the aggregate outstandings at the end of period, and (j) the total amounts recognized as interest income and total interest collected on all outstandings. If a material portion of the outstandings to any country is restructured, or if a material portion may be subject to restructuring pursuant to an agreement in principle or its equivalent, for each country disclose: (a) amount restructured (or subject to), (b) weighted-average year of maturity, including any grace periods, prior to the restructuring, (c) weighted-average year of maturity, including any grace periods, after the restructuring, (d) weighted-average interest rate prior to the restructuring, (e) weighted-average interest rate after the restructuring, (f) a description of any commitments arising or expected to arise with the restructuring, (g) the amount of outstandings that has been or is expected to be removed from nonaccrual status as a result of restructuring, and (h) an explanation that the information is subject to change for tentative agreements. For each of the last three fiscal years, for countries whose outstandings are between .75 percent and 1.0 percent of total assets, disclose the names of the countries and the respective aggregate amounts outstandings. If a significant amount of foreign outstandings is in the amounts disclosed in nonaccrual, past due, restricted or problem loans, disclose each country and related amounts.

[2016]

Description of any concentration of loans (loans to a number of borrowers engaged in similar activities) exceeding 10 percent of total loans that is not otherwise disclosed as a category of loans. Also disclose if a significant amount of the loan concentrations are included in the amounts disclosed as nonaccrual, past due, and restructured loans or potential problem loans.

[2017]

As of the end of each of the last five fiscal years, include the aggregate amount of loans in each of the following categories: (a) loans accounted for on a nonaccrual basis, (b) accruing loans that are contractually past due 90 days or more as to interest or principal payments, and (c) loans not included in a or b that are defined as "troubled debt restructurings". As of the most recent fiscal year, present: (a) the gross income that would have been reported in the year for loans included above if the loans had been current in accordance with their original terms and had been outstanding throughout the year or since origination, if held for part of the year, and the amount of interest income on those loans that was included in net income. Also disclose the policy for placing loans on non-accrual status.

[2018]

Description of the nature and amounts of any other interest-bearing assets.

[2019]

As of the most recent fiscal year end describe the nature and extent of any loans that are not disclosed as nonaccrual, past due or restricted, but where known information about possible credit problems of borrowers (that are not related to transfer risk inherent in cross-border lending activities) causes management to have serious doubts as to the ability of such borrowers to comply with the present loan repayment terms.

[2020]

Description and amounts of nonaccrual, past due and restricted loans, potential problem loans, foreign outstandings, loan concentrations, and other interest-bearing assets that would be disclosed as loans.

[2021]

[2022]

Expenses related to royalties for the use of technologies and intellectual properties.

[2023]

Income received for royalties associated with the use of technologies and intellectual properties.

[2024]

Expenditures for salaries other than officers and other than those which can be clearly related to production.

[2025]

The obligation for future minimum lease payments as of the date of the latest balance sheet for each of the five succeeding fiscal years for a seller-lessee

[2026]

The total obligation for future minimum lease payments as of the date of the latest balance sheet for a seller-lessee

[2027]

Disclosure of a sale-leaseback transaction often includes a description of the terms of the sale-leaseback transaction(s), including future commitments, obligations, and provisions. If a seller-lessee accounted a sale-leaseback transaction by the deposit or financing method, include in the aggregate and for the next five fiscal years the future minimum lease payments obligations, and the future minimum sublease rentals to be received under noncancelable subleases.

[2028]

The gross proceeds from the sale of fixed maturity securities

[2029]

The gross proceeds from the sale of mortgage loans investments

[2030]

The aggregate amount received by the reporting entity through sale of investments other than debt/equity securities (e.g. investment in real estate) during an accounting period Note: This element serves as a category heading only. No data may be tagged to this element.

[2031]

(For SEC registrants) For each transaction when sales of previously unissued stock by a subsidiary or equity investee are made to investors outside the consolidated group, include a description of the transaction (e.g. subsidiary name and nature of its operations, the number of shares issued, price per share, total dollar amount and type of consideration received, the parent's percentage ownership in the subsidiary before and after the stock issuance, and whether deferred income taxes have been provided on gains recognized).

[2032]

The aggregate selling price reduction recognized during an accounting period due to defective/non-conforming goods delivered; it'll reduce sales revenue for the period

[2033]

The aggregate cash discounts given to customers during an accounting period due to their quick payment for goods purchased; it'll reduce sales revenue for the period

[2034]

The aggregate cash discounts given to customers during an accounting period due to their quick payment for services purchased; it'll reduce sales revenue for the period

[2035]

A description of the fund's sales load.

[2036]

Sales of stock related to Federal Reserve Stock.

[2037]

The aggregate selling price refund recognized during an accounting period due to goods returned by customers; it'll reduce sales revenue for the period

[2038]

The aggregate selling price refund recognized during an accounting period due to services returned by customers; it'll reduce sales revenue for the period

[2039]

A reduction of revenue resulting from both the return of goods sold in the normal course of business and discretionary reductions without the return of goods.

[2040]

The aggregate selling price refund/reduction recognized during an accounting period in relation to returned/defective/non-conforming goods; it'll reduce sales revenue for the period Note: This element serves as a category heading only. No data may be tagged to this element.

[2041]

The total amount received/accrued by reporting entity during an accounting period by providing services Note: This element serves as a category heading only. No data may be tagged to this element.

[2042]

The total amount received/accrued by reporting entity during an accounting period by selling goods Note: This element serves as a category heading only. No data may be tagged to this element.

[2043]

Revenues arising from the sale of goods in the normal course of business.

[2044]

Revenues arising from the rendering of services in the normal course of business.

[2045]

The aggregate revenues earned from sales of goods during an accounting period, net of any sales returns, allowances and discounts

[2046]

The aggregate revenues earned from sales of services during an accounting period, net of any sales returns, allowances and discounts

[2047]

Revenues arising from the sale of goods and/or rendering of services in the normal course of business, reduced by sales adjustments, sales returns and allowances, and sales discounts.

[2048]

The aggregate revenue earned from sales (including both goods and services) during an accounting period Note: This element serves as a category heading only. No data may be tagged to this element.

[2049]

Unpaid obligation for all sales taxes.

[2050]

Accrued interest payable in the amount for each classification of deposits including, savings.

[2051]

The total of all savings account deposits

[2052]

For each of the last three fiscal years presented, include the average amount of and average rate paid on each of the following deposit categories, if in excess of 10 percent of average total deposits: (a) noninterest-bearing demand deposits, (b) interest-bearing demand deposits, (c) savings deposits, and (d) time deposits.

[2053]

The amount outstanding of time certificates of deposit in amounts of $100,000 or more and other time deposits of $100,000 or more issued by domestic offices by time remaining until maturity: (a) three months or less, (b) over three through six months, (c) over six through 12 months, (d) over 12 months.

[2054]

For each of the last three fiscal years presented, include the average amount of and average rate paid on each of the following deposit categories, if in excess of 10 percent of average total deposits: (a) banks located in foreign countries (including foreign branches of other U.S. banks), (b) foreign governments and official institutions, (c) other foreign demand deposits, (d) other foreign time and savings deposits.

[2055]

The aggregate amount of deposits by foreign depositors in domestic offices for each of the last three fiscal years presented.

[2056]

The amount of interest-bearing deposits in foreign banking offices.

[2057]

The amount of noninterest-bearing deposits in foreign banking offices.

[2058]

The amount outstanding of time certificates of deposits and other time deposits in amount of $100,000 or more issued by foreign offices.

[2059]

The amount of interest-bearing deposits.

[2060]

The amount of interest penalties assessed for early withdrawal of deposits that should be reported as a reduction of interest expense.

[2061]

The amount of Negotiable Order of Withdrawal (NOW) and Money Market Deposits Accounts (MMDA).

[2062]

The amount of noninterest-bearing deposits.

[2063]

Total amount of interest expense on retail deposit accounts.

[2064]

A summary of fair value of retail certificates of deposits by selected maturity categories.

[2065]

Summary of interest expense on retail deposit accounts by type.

[2066]

Description and summary of retail deposit accounts, including maturity schedules.

[2067]

The amount of savings deposits, including interest-bearing deposits without stated maturity or advance notification requirements prior to withdrawal.

[2068]

The amount of time deposits, including deposits with stated maturities or other withdrawal conditions.

[2069]

Total amount of interest expense on wholesale deposit accounts.

[2070]

A summary of fair value of wholesale certificates of deposits by selected maturity categories.

[2071]

Description and summary of wholesale deposit accounts, including maturity schedules.

[2072]

Description and amounts of different types of deposits.

[2073]

Describe the amount of taxable and nontaxable interest income and dividends from investment securities.

[2074]

Amount of long-term borrowings of bank and other subsidiaries excluding that of parent company.

[2075]

Amount of long-term borrowings of parent company only.

[2076]

The amount due for federal funds purchased and securities sold under repurchase agreements (on a gross basis).

[2077]

The policy for requiring collateral or other security for repurchase agreements or securities lending transactions.

[2078]

The amount of any unused lines of credit for short-term financing.

[2079]

The amount and terms (including commitment fees and the conditions under which lines may be withdrawn) of unused lines of credit, if significant, with separate disclosure of the amount supporting commercial paper or other borrowing arrangements.

[2080]

Disclosure of information (e.g. terms, outstanding balance at year end, weighted-average interest rates at the end of year and for entire year, maximum outstanding balance at any month-end, weighted-average outstanding balance for year) for each category of short-term borrowings for which the average balance outstanding during the year was 30% or more of stockholders'' equity at the end of the year.

[2081]

Portion of collateralized debt obligation (debenture) due beyond one year/operating cycle.

[2082]

Portion of collateralized debt obligation (debenture) due within one year/operating cycle.

[2083]

Amounts of securities or other investments held for trading purposes (at market).

[2084]

Interest and other payables related to security lending activity

[2085]

As of the end of the last fiscal year presented, if the aggregate book value of the securities of any issuer is greater than 10 percent of stockholders'' equity, disclose: (a) name of the issuer, (b) aggregate book value, (c) aggregate market value.

[2086]

Describe securities pledged as collateral for borrowed securities.

[2087]

Securities Pledged to Cover Margin Requirements for Open Futures Contracts

[2088]

The accounting policy for securities, including basis for classification.

[2089]

The liability set up to provide for securities sold but not yet purchased

[2090]

Include the dollar amount outstanding of funds borrowed in the form of security repurchase agreements that mature in more than one business day, if the agreement requires the bank to repurchase the identical security sold or a security that meets the definition of substantially the same in the case of a dollar roll.

[2091]

The agency/entity or regulator that issued the code.

[2092]

The identification code, issued by various sources, which uniquely identify a specific security.

[2093]

The identification code, issued by various sources, which uniquely identify a specific security.

[2094]

The concept is a positive assertion that the security has defaulted by not paying an interest or dividend obligation. The fact value may be TRUE or FALSE.

[2095]

Description of the entity's accounting policy for security lending.

[2096]

Description of the entity's accounting policy for security valuation.

[2097]

The concept is a positive assertion that the security, or a portion thereof, has been purchased on a "when-issued" basis. The fact value may be TRUE or FALSE.

[2098]

Expenses directly related to the marketing or selling of products or services.

[2099]

The aggregate amount for Selling Expenses and Marketing Expenses incurred during an accounting period; it's one major component of operating expenses Note: This element serves as a category heading only. No data may be tagged to this element.

[2100]

Expenses directly related to the selling of products or services.

[2101]

Description of the company's accounting policy for selling, general and administrative expenses

[2102]

Generally recurring costs associated with normal operations and currently chargeable against revenue including those directly related to the marketing or selling of products and/or services.

[2103]

The aggregate amount for Selling, General and Administrative Expenses incurred during an accounting period; they are major operating expenses to a reporting entity Note: This element serves as a category heading only. No data may be tagged to this element.

[2104]

The fair value of the assets held by the company for the benefit of separate account policyholders

[2105]

The fair value the obligation that company has to pay policyholders who hold separate account policies

[2106]

Description of the Accounting Policies Associated with Company's Separate Account Assets and Liabilities

[2107]

Disclosures Surrounding the Company's Separate Account Assets and Liabilities

[2108]

Include the amounts charged depositors (1) for the maintenance of their deposit accounts with the bank (maintenance charges), (2) for their failure to maintain specified minimum deposit balances, (3) based on the number of checks drawn on and deposits made in their deposit accounts, (4) for checks drawn on "no minimum balance" deposit accounts, (5) for withdrawals from nontransaction deposit accounts, (6) for the closing of savings accounts before a specified minimum period of time has elapsed, (7) for accounts which have remained inactive for extended periods of time or which have become dormant, (8) for deposits to or withdrawals from deposit accounts through the use of automated teller machines or remote service unites, (9) for the processing of checks drawn against insufficient funds that the bank assesses regardless of whether it decides to pay, return or hold the check, (10) for issuing stop payment orders, (11) for certifying checks, and (12) for the accumulation or disbursement of funds deposited to IRAs or Keogh Plan accounts when not handled by the bank’s trust department. Exclude penalties paid by depositors for the early withdrawal of time deposits.

[2109]

Income from servicing real estate mortgages, credit cards, and other financial assets held by others. Also include any premiums received in lieu of regular servicing fees on such loans only as earned over the life of the loans.

[2110]

The classification of shipping and handling costs in the income statement. If these costs are not included in cost of sales, a company may disclose both the amounts of such costs and the line items on the income statement that include them.

[2111]

For each of the last three fiscal years, the approximate average amounts outstanding during the year for each category of short-term borrowings for which the average balance outstanding during the year.

[2112]

For each of the last three fiscal years, the general terms for each category of short-term borrowings for which the average balance outstanding during the year.

[2113]

For each of the last three fiscal years, the maximum amount outstanding at any month-end during the year for each category of short-term borrowings for which the average balance outstanding during the year.

[2114]

Other short-term borrowings not otherwise defined.

[2115]

For each of the last three fiscal years, the amounts outstanding at the end of the year for each category of short-term borrowings for which the average balance outstanding during the year.

[2116]

For each of the last three fiscal years, the weighted-average interest rate (computed as a ratio) at the end of the year for each category of short-term borrowings for which the average balance outstanding during the year.

[2117]

For each of the last three fiscal years, the approximate weighted-average interest rate (computed as a ratio) for the year for each category of short-term borrowings for which the average balance outstanding during the year.

[2118]

Include Treasury Tax and Loan notes, commercial paper outstanding, short-term bank borrowings including overdrafts in "due from" accounts, Federal Reserve Discount Window advances and all other short-term borrowings, due in less than one year.

[2119]

The aggregate value for all short-term borrowings owed by the reporting institution, generally may include federal funds purchased, securities sold under repurchase agreements, advances from Federal Reserve Bank, commercial papers, etc. Note: This element serves as a category heading only. No data may be tagged to this element.

[2120]

The fair value amount of short-term investments.

[2121]

Amount of other short-term investments.

[2122]

Financial instruments or securities with original maturity less than one year.

[2123]

The amount of unused lines of credit for short-term financing.

[2124]

Investment made in developing software; including internal use or other.

[2125]

Assets: Probable future economic benefit obtained or controlled by an entity; Liabilities: 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; Equity: Ownership interest of the stockholders in the net assets of the entity.

[2126]

The statement of cash flows prepared by direct method

[2127]

The statement of cash flows.

[2128]

Description of accounting policies related to the statement of cash flows.

[2129]

Increase or decrease in assets or liabilities during the period resulting from delivery of goods, rendering services, or other activities constituting the entity's central operations.

[2130]

Statement of Stockholder's Equity

[2131]

Disclosures About the Company's Financial Position Under Statutory Accounting Principles

[2132]

The Net Income Recorded by the Company Based Upon Statutory Accounting Principles

[2133]

The Statutory Surplus Recorded by the Company Based Upon Statutory Accounting Principles

[2134]

The concept is a positive assertion that the bond has a step-up feature. The fact value can be TRUE, if the bond has a step-up feature, or FALSE if there is no step-up feature.

[2135]

The number and weighted-average exercise prices of options for each of the following groups of options: (a) outstanding at the beginning of the year, (b) outstanding at the end of the year, (c) exercisable at the end of the year, (d) granted during the year, (e) exercised during the year, (f) forfeited during the year, and (g) expired during the year.

[2136]

Total compensation cost recognized in the income statement for stock-based employee compensation awards.

[2137]

If the cost of equity instruments issued is classified as marketing expense disclose the details of transaction including the lack of any required performance and the fact that no consideration was received for the instrument.
Disclosures for stock-based compensation often include the following: Provide a description of the stock compensation plan(s), including the general terms of awards under the plan(s), such as vesting requirements, the maximum term of options granted, and the number of shares authorized for grants of options or other equity instruments. For each period for which an income statement is provided, disclose the net income and earnings per share, computed as if compensation cost had been measured based on the fair value based accounting method of FAS 123 (if APB 25 is used). Additionally, often included is stock compensation details, such as (1) the number and weighted-average exercise prices of options outstanding at the beginning and end of the year, exercisable at the end of the year, and granted, exercised, forfeited and expired during the year, (2) the weighted-average grant-date fair value of options granted during the year, (3) the number and weighted-average grant-date fair value of equity instruments other than options (e.g., shares of nonvested stock) granted during the year, (4) a description of the method (e.g., Black-Scholes, binomial) and significant assumptions used during the year to estimate the fair values of options, including risk-free interest rate, expected life, expected volatility, expected dividends, (5) total compensation cost recognized for stock-based employee compensation awards, and (6) the terms of any significant modifications of outstanding awards. For options outstanding at the date of the latest balance sheet presented, disclose the range of exercise prices, weighted-average exercise price, and weighted-average remaining contractual life.

[2138]

The method used – either the intrinsic value method or the fair value method – to account for stock-based compensation in each period presented. For an entity that adopts the fair value recognition provisions of FAS 123, for all financial statements in which the period of adoption is presented, a description of the method of reporting the change in accounting principle. The accounting policy for the method of recognizing compensation cost for fixed awards with pro rata vesting (i.e., straight-line or the accelerated expense attribution method under FASB Interpretation No. 28, “Accounting for Stock Appreciation Rights and Other Variable Stock Option Award Plans”).

[2139]

Description of the details of each class of stocks issued; e.g. share number, par value, etc. Note: This element serves as a category heading only. No data may be tagged to this element.

[2140]

Payment of a corporate dividend to common shareholders in the form of stock rather than cash - value in excess of par.

[2141]

Amount per share payment of a corporate dividend to common shareholders in the form of stock rather than cash.

[2142]

Effect on retained earnings from payment of a corporate dividend to common shareholders in the form of stock rather than cash.

[2143]

Number of shares of common stock issued as a stock dividend

[2144]

Payment of a corporate dividend to common shareholders in the form of stock rather than cash.

[2145]

Payment of a corporate dividend to preferred shareholders in the form of stock rather than cash, value in excess of par.

[2146]

Amount per share payment of a corporate dividend to preferred shareholders in the form of stock rather than cash.

[2147]

Effect on retained earnings from payment of a corporate dividend to preferred shareholders in the form of stock rather than cash, value in excess of par.

[2148]

Number of shares of preferred stock issued as a stock dividend

[2149]

Payment of a corporate dividend to preferred shareholders in the form of stock rather than cash.

[2150]

Description of the entity’s move to a different stock exchange.

[2151]

Total value of stock issued by an entity pursuant to acquisitions.

[2152]

Number of shares of treasury stock reissued pursuant to acquisitions recorded at value.

[2153]

Value of treasury stock reissued pursuant to acquisitions recorded at value.

[2154]

The fair value of stock issued in noncash financing activities.

[2155]

The reconciliation of the share number differences for stock options outstanding at the beginning and end of the accounting period

[2156]

The required weighted-average exercise price disclosure for options authorized for grants during an accounting period

[2157]

The required weighted-average exercise price disclosure for options canceled (e.g. forfeited, expired) during an accounting period

[2158]

The required weighted-average exercise price disclosure for options exercised during an accounting period

[2159]

The required weighted-average exercise price disclosure for options granted during an accounting period

[2160]

The reconciliation of the weighted-average exercise price for stock options outstanding at the beginning and end of the accounting period

[2161]

The required disclosure about weighted-average exercise prices for each group of options; including options outstanding, granted, exercisable, exercised, expired, etc.

[2162]

The required share number disclosure for options authorized for grants during an accounting period

[2163]

The required share number disclosure for options canceled (e.g. forfeited, expired) during an accounting period

[2164]

The required share number disclosure for options exercised during an accounting period

[2165]

The required share number disclosure for options granted during an accounting period

[2166]

The required share number disclosure for each range of stock options outstanding at the financial statement date classified by their exercise prices

[2167]

required annual disclosure about the outstanding stock options (including number, average exercise price, average remaining outstanding time, etc.) for each range of options classified by exercise price

[2168]

The required disclosure for stock options outstanding at the financial statement date; including share number, weighted-average exercise price, remaining life for each range of outstanding options classified by their exercise prices

[2169]

For preferred stock, aggregate amount of cumulative preferred dividends in arrears.

[2170]

The per share amount of common stock dividends

[2171]

The per share amount of preferred stock dividends

[2172]

Description of the type of class of preferred stock

[2173]

The effect on earnings per share if the company applied FAS 123 to compute stock-based compensation instead of APB 25.

[2174]

The effect on net income if the company applied FAS 123 to compute stock-based compensation instead of APB 25.

[2175]

The exercise price of warrants or rights

[2176]

[2177]

The net change in stockholder's equity during an accounting period, may be resulted from net income and other comprehensive income earned, stock issued/retired, dividends declared… during that period Note: This element serves as a category heading only. No data may be tagged to this element.

[2178]

The number of securities that is called for by warrants or rights outstanding

[2179]

For preferred stock, per share amount of cumulative preferred dividends in arrears.

[2180]

(For SEC registrants) For issued stock or equity securities that has mandatory redemption requirements, disclosures often include: (a) a general description of each issue including its redemption features and the rights of holders, (b) five year aggregate redemption amounts, (c) changes in the redemption amount of each redeemable security issue, and (d) the accounting method selected to account for any difference between carrying value and redemption amount. If the redemption amount is variable in the future (e.g., redeemable at market value) disclose: (a) accounting policy for recognition of changes in the redemption value, and (b) redemption value of the security "as if" it were redeemable on the balance sheet date. If redemption is uncertain, disclose the reasons why.

[2181]

Description of the reverse stock split arrangement

[2182]

The number of shares that were issued when common stock was converted

[2183]

The number of shares that were issued when preferred stock was converted

[2184]

Description of the stock split arrangement

[2185]

Description and amounts of all aspects of exercisable stock options, such as range of exercise prices, number of exercisable stock options, weighted-average remaining life and exercise price for all exercisable options for a specific range of exercise prices, total number of exercisable stock options and related weighted-average exercise price for a given period

[2186]

A summary of stock option activity, including the number of shares beginning balance, issued, exercised, forfeited, expired and ending (outstanding) balances during the period and each related weighted-average exercise price

[2187]

Description of the conversion terms if common stock is convertible

[2188]

Description of the conversion terms if preferred stock is convertible

[2189]

Describe the title of each type of warrant or rights outstanding

[2190]

Description of the voting rights of preferred stock

[2191]

With respect to warrants or rights outstanding as of the most recent balance sheet date, also disclose period during which warrants or rights are exercisable.

[2192]

Disclose the amount and basis for determining the amount of any noncash dividends. Any restrictions on retained earnings that arise upon such liquidation also should be disclosed.
This label includes information about stockholder's equity. The following items are required by the SEC and are included in the disclosure of stockholder's equity (e.g. common, preferred and treasury stock, warrants and rights, other components). Examples of disclosures include (1) for preferred stock, date and amount shares may be called or redeemed, aggregate and per share amount of cumulative preferred dividends in arrears, description of voting rights, dividend rate and whether cumulative or not, etc., (2) capital shares reserved for future issuance, (3) (SEC) for warrants or rights outstanding, disclose the title and aggregate amount of securities called for by warrants or rights outstanding, period during which warrants or rights are exercisable, and the exercise price, (4) (SEC) the dollar amount of capital shares subscribed but unissued, (5) appropriated and unappropriated retained earnings and the nature and extent retained earnings are restricted, (6) (SEC) significant restrictions on payment of dividends, (7) if treasury shares are purchased at a stated prices significantly in excess of current market prices, disclose amounts allocated to other elements of the transaction and the related treatment, and (8) the number of shares issued upon conversion, exercise or satisfaction of required conditions.

[2193]

Description of subadvisory arrangements and fees.

[2194]

Portion of collateralized/uncollateralized debt obligation due within one year/operating cycle. Subordinated debt places a lender in a lien position behind the primary lender of the company.

[2195]

Portion of collateralized/uncollateralized debt obligation due beyond one year/operating cycle. Subordinated debt places a lender in a lien position behind the primary lender of the company.

[2196]

Subordinated Debt that has been extended or re-scheduled.

[2197]

Disclose events subsequent to the balance sheet date that are required to keep the financial statements from being misleading. Examples include: the sale of a capital stock issue, purchase of a business, settlement of litigation, losses resulting from fire or flood, losses on receivables, significant realized and unrealized gains and losses that result from changes in quoted market prices of securities, declines in market prices of inventory, changes in authorized or issued debt (SEC), and significant foreign exchange rate changes.

[2198]

As of the end of each of the last five fiscal years reported include: (a) a breakdown of the allowance for loan losses showing the amount of the allowance allocated to each loan category (commercial, financial and agriculture; real-estate construction, real-estate mortgage, installment loans to individuals, lease financing), foreign loans, and the amount unallocated, and (b) the percent of loans in each category to total loans.

[2199]

For foreign disclosures for each of the last five fiscal years presented, include changes in the allowance for loan losses applicable to loans related to foreign activities, including: (a) balance at beginning of period, (b) charge-offs, (c) recoveries, (d) provision for loan losses, and (e) balance at end of period.

[2200]

For each of the last five fiscal years presented, include an analysis of the allowance for loan losses including the following information for domestic charge-offs: (a) commercial, financial, and agricultural, (b) real estate construction, (c) real estate mortgage, (d) installment loans to individuals, (e) lease financing, (f) foreign, and (g) total charge-offs.

[2201]

For each of the last five fiscal years, include the factors that influenced management’s judgment in determining the amount of the provision for loan losses.

[2202]

For each of the last five fiscal years presented, include an analysis of the allowance for loan losses including the following for domestic recoveries: (a) commercial, financial, and agricultural, (b) real estate construction, (c) real estate mortgage, (d) installment loans to individuals, (e) lease financing, (f) foreign, (g) total recoveries, (h) net charge-offs, (i) provision for loan losses, (j) balance at end of period, and (k) ratio of net charge-offs during the year to average loans outstanding during the year.

[2203]

A summary of the loan loss experiences, including the movement of the allowance for loan losses, domestic and foreign activities.

[2204]

Description and amount of supplemental disclosures to the statement of cash flow. Note: This element serves as a category heading only. No data may be tagged to this element.

[2205]

A description of the accounting policy for an agreement by two parties to exchange a series of cash flows in the future.

[2206]

Description of the company’s systematic analysis and procedural discipline required for determining the amount of the allowance for loan losses. This includes the following: (a) how the company determines each element of the allowance, (b) which loans are evaluated individually and which loans are evaluated as a group, (c) how the company determines both the allocated and unallocated portions of the allowance, (d) how the company determines the loss factors applied to graded loans in order to develop a general allowance, and (e) what self-correcting mechanism the company uses to reduce differences between estimated and actual observed losses.

[2207]

Tax benefit from the exercise of stock options.

[2208]

Tax effect of switching from one accounting principle to another.

[2209]

Tax effect of gains and losses from extraordinary items.

[2210]

Tax effect of the income/(loss) of a business segment that has been discontinued at year-end or will be discontinued shortly after year end.

[2211]

Tax effect of the income/(loss) from disposing of a business segment that has been discontinued at year-end or will be discontinued shortly after year end.

[2212]

The disclosure of the income tax-exemption/reduction ("tax holiday") received by the reporting entity with business operations in a foreign country, such benefits are granted by foreign governments to attract business and are effective for a predetermined period.

[2213]

(For SEC) For companies conducting business in a foreign jurisdiction which attracts industry by granting a "holiday" from income taxes for a specified period, disclose the total dollar and per share effects of the tax holiday, and the factual circumstances including the date on which the special tax status will terminate.

[2214]

Disclose significant contingencies existing with respect to sales or purchases of tax benefits through tax leases. If comparative financial statements are presented, disclosure should be made of any change in the method of accounting for sales or purchases of tax benefits through tax leases that significantly affects comparability.
Companies involved in the sale or purchase of tax benefits through tax leases disclose the methods of recognizing revenue and allocating the income tax benefits and asset costs to current and future periods. If a significant variation exists in the normal relationship between income tax expense and pretax accounting income occurs as a result of sales or purchases of tax benefits through tax leases, disclose the estimated amount and nature of the variation.

[2215]

The portion of difference between effective tax rate and federal statutory tax rate that can be explained by the different depreciation/amortization expenses allowed under GAAP and IRC during an accounting period

[2216]

The portion of difference between effective tax rate and federal statutory tax rate that can be explained by the foreign tax credits and their carryback/carryforward allowed under IRC

[2217]

The portion of difference between effective tax rate and federal statutory tax rate that can be explained by the different accounting methods about government grants under GAAP and IRC

[2218]

The portion of difference between effective tax rate and federal statutory tax rate that can be explained by the non-deductible passive rental loss above passive rental income from operating lease under IRC

[2219]

The portion of difference between effective tax rate and federal statutory tax rate that can be explained by the non-deductible (non-taxable) life insurance premium paid (proceeds received) during the period when the reporting entity is beneficiary of such policy

[2220]

The portion of difference between effective tax rate and federal statutory tax rate that can be explained by the expenses not deductible under IRC (e.g. estimated warranty liability expenses)

[2221]

The portion of difference between effective tax rate and federal statutory tax rate that can be explained by the income not taxable under IRC (e.g. interest income from state/municipal bond)

[2222]

The portion of difference between effective tax rate and federal statutory tax rate that can be explained by the NOL (net operating loss) and tax credits carryforwards allowed under IRC

[2223]

The rest of difference between effective tax rate and federal statutory tax rate that can be explained by other adjustments under IRC (e.g. non-deductible fines)

[2224]

The portion of difference between effective tax rate and federal statutory tax rate that can be explained by the state and local income taxes actually paid (net of the federal tax benefit) during the period under IRC

[2225]

The portion of difference between effective income tax rate and federal statutory tax rate attributable to the tax holiday (income tax-exemption/reduction for specific period of time) granted by foreign countries

[2226]

The portion of difference between actual income tax paid and income tax provisions (estimated by using federal statutory tax rate) that attributed to the different depreciation/amortization expenses allowed under GAAP and IRC during an accounting period

[2227]

The portion of difference between actual income tax paid and income tax provisions (estimated by using federal statutory tax rate) that attributed to the foreign tax credits and their carryback/carryforward allowed under IRC

[2228]

Amount of government grants received

[2229]

The portion of difference between actual income tax paid and income tax provisions (estimated by using federal statutory tax rate) that attributed to the non-deductible passive rental loss above passive rental income from operating lease under IRC

[2230]

The portion of difference between actual income tax paid and income tax provisions (estimated by using federal statutory tax rate) that attributed to the non-deductible (non-taxable) life insurance premium paid (proceeds received) during the period when the reporting entity is beneficiary of such policy

[2231]

The portion of difference between actual income tax paid and income tax provisions (estimated by using federal statutory tax rate) that attributed to the expenses not deductible under IRC (e.g. estimated warranty liability expenses)

[2232]

The portion of difference between actual income tax paid and income tax provisions (estimated by using federal statutory tax rate) that attributed to the income not taxable under IRC (e.g. interest income from state/municipal bond)

[2233]

The amount of operating losses and tax credit carryforwards for tax purposes.

[2234]

[2235]

The portion of difference between actual income tax paid and income tax provisions (estimated by using federal statutory tax rate) that attributed to the state and local income taxes actually paid (net of the federal tax benefit) during the period under IRC

[2236]

Fund dividend distributions which are qualified for the dividend income exemption.

[2237]

Taxes other than income taxes, if not included elsewhere, that could include, property tax, excise tax, sales tax, and other taxes.

[2238]

The cash payments to governments for taxes, duties, fines, and other fees or penalties.

[2239]

The ratio of Tier 1 capital to average assets. Also called Tier 1 leverage ratio.

[2240]

The ratio of Tier 1 capital to risk-weighted assets.

[2241]

Amount of Tier 1 capital.

[2242]

Accrued interest payable in the amount for each classification of deposits including, time.

[2243]

The total of all foreign time deposits

[2244]

Time deposit equal to or greater than $100,000 per account.

[2245]

Time deposit less than $100,000 per account.

[2246]

The total of all time deposits

[2247]

The total amount of funds provided by interest-paying time deposit accounts where customers can only withdraw after a fixed time period Note: This element serves as a category heading only. No data may be tagged to this element.

[2248]

The ratio of Total capital to risk-weighted assets.

[2249]

Amount of total capital.

[2250]

The amount of total loans at fixed rates of interest.

[2251]

The amount of total loans with variable-rates of interest.

[2252]

The gross amount of trademarks intangible assets

[2253]

Trading account profit or loss that exceed 1 percent of the aggregate of total interest income and other income.

[2254]

Amount of liabilities from the reporting bank’s trading activities. Include liabilities resulting from sales of assets that the reporting bank does not own and revaluation losses.

[2255]

The total non-interest income come from realized/unrealized gain (loss) of trading securities (securities that the reporting entity held with purpose to resell in the near future) Note: This element serves as a category heading only. No data may be tagged to this element.

[2256]

Foreign Exchange Trading Gains and Losses

[2257]

Report the net gain or loss from trading cash instruments and derivative contracts (including commodity contracts) that has been recognized during the calendar year-to-date. Include as trading revenue: (1) Revaluation adjustments to the carrying value of cash instruments reported as "Trading assets," and "Trading liabilities," resulting from the periodic marking to market of such instruments. (2) Revaluation adjustments from the periodic marking to market of interest rate, foreign exchange, equity derivative, and commodity and other derivative contracts held for trading. (3) Incidental income and expense related to the purchase and sale of cash instruments reported as "Trading assets," and "Trading liabilities," and derivative contracts held for trading.

[2258]

The amortized cost of corporate debt securities in the trading portfolio.

[2259]

The fair value of corporate debt securities in the trading portfolio.

[2260]

The amortized cost of debt securities issued by foreign governments in the trading portfolio.

[2261]

The fair value of debt securities of issued by foreign governments in the trading portfolio.

[2262]

The aggregate acquisition cost adjust for premium amortization (or discount accretion) for all trading securities (marketable debt/equity securities held with intention for resale in the near future) that are encumbered; i.e. parties other than the reporting entity also have valid claims against such securities

[2263]

The asset is pledged to another secured party s who has the right by to sell or repledge the collateral.

[2264]

Fair value of equity securities in the trading portfolio.

[2265]

The amortized cost of common stock held in the trading portfolio.

[2266]

The fair value of common stock held in the trading portfolio.

[2267]

The fair value of equity securities held in the trading portfolio.

[2268]

Note: This element serves as a category heading only. No data may be tagged to this element. Note: This element serves as a category heading only. No data may be tagged to this element.

[2269]

The amortized cost of nonredeemable preferred stock held in the trading portfolio.

[2270]

The fair value of nonredeemable preferred stock held in the trading portfolio.

[2271]

The aggregate fair market value at the financial statement date for debt/equity securities held with intention for resale in the near future; they are classified as current investments on reporting entity's balance sheet Note: This element serves as a category heading only. No data may be tagged to this element.

[2272]

The amortized cost of fixed maturity securities in the trading portfolio.

[2273]

The fair value of debt securities held in the trading portfolio.

[2274]

Note: This element serves as a category heading only. No data may be tagged to this element. Note: This element serves as a category heading only. No data may be tagged to this element.

[2275]

Amortized cost of other debt securities in the trading portfolio.

[2276]

Fair value of other debt securities in the trading portfolio.

[2277]

[2278]

[2279]

The amortized cost of trading securities which have been classified on the balance sheet as "other".

[2280]

The fair market value of trading securities classified on the balance sheet as "other".

[2281]

The amortized cost of debt securities of States within US and political subdivisions of states in the trading portfolio.

[2282]

The fair value of debt securities of States within US and political subdivisions of states in the trading portfolio.

[2283]

The aggregate acquisition cost adjust for premium amortization (or discount accretion) for all trading securities (marketable debt/equity securities held with intention for resale in the near future) that are not encumbered; i.e. parties other than the reporting entity do not have valid claims against such securities

[2284]

The trading security is free of any legal claims to it by parties other then the owners of the security.

[2285]

The amortized cost of US Treasury and other US government corporations and agencies in the trading portfolio.

[2286]

The fair value of US Treasury and other US government corporations and agencies in the trading portfolio.

[2287]

Debt and equity securities which are intended to be sold in the short-term which are reported at fair value. Trading generally reflects active and frequent buying and selling with the objective of generating profits on short-term differences on price.

[2288]

Description of transactions with affiliated funds.

[2289]

Description of transfer agent relationships and fees.

[2290]

The accounting policy disclosure related to transfers and servicing of financial assets

[2291]

The gain or loss from sale of financial assets in securitizations, if the company has securitized financial assets during any period presented and accounts for that transfer as a sale.

[2292]

The characteristics of securitizations (a description of the transferor's continuing involvement with the transferred assets, including, but not limited to, servicing, recourse, and restrictions on retained interests)

[2293]

The present value of recourse obligation

[2294]

The undiscounted amount of the recourse obligation if the transferor recognizes its liability on a present value basis

[2295]

Disclosures about the transfers and related assets and liabilities of financial assets. If a transferor recognizes a liability for a transfer on a present value bases, disclose the undiscounted amount of the recourse obligation and interest rate used. If it is not practicable to estimate the fair value of certain assets obtained or liabilities incurred in transfers of financial assets, provide a description of those items and the reasons why it is not practicable to estimate their fair value. If the company has securitized financial assets and accounts for that transfer as a sale, for each major asset type (e.g., mortgage loans, credit card receivables, and automobile loans) disclose: (a) its accounting policies for initially measuring the retained interests, (b) the characteristics of securitizations and the gain or loss from sale of financial assets in securitizations, (c) the key assumptions used in measuring the fair value of retained interests at the time of securitization, and (d) cash flows between the securitization special purpose entity (SPE) and the transferor. If the company has retained interests in securitized financial assets, for each major asset type disclose: (a) its accounting policies for subsequently measuring those retained interests, (b) the key assumptions used in subsequently measuring the fair value of those interests, (c) a sensitivity analysis or stress test showing the hypothetical effect on the fair value of those interests, and (d) for the securitized assets and any other financial assets that it manages together with the retained interest, include the total principal amount standing, the portion that has been derecognized, the portion that continues to be recognized, delinquencies at the end of the period, and credit losses and net of recoveries.

[2296]

In the period that the transition provisions for FAS 147 are first applied, an entity shall disclose the following in the notes to the financial statements. a. The carrying amount of previously recognized unidentifiable intangible assets reclassified as goodwill. b. The effect of any restatement on net income for each period for which restated financial statements are presented pursuant to paragraph 10(a). c. The amount of any adjustment to the previously recognized goodwill impairment loss recognized pursuant to paragraph 14(b).

[2297]

Expenses incurred for travel and entertainment.

[2298]

Description of Treasury Stock

[2299]

The total share number for all treasury stock (common shares required) the reporting entity has at the financial statement date

[2300]

Number of shares of an entity that have been repurchased by an entity. This stock has no voting rights and receives no dividends.

[2301]

[2302]

Value of shares of an entity that have been repurchased by an entity. 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.

[2303]

Number of shares of treasury stock acquired.

[2304]

Total value of treasury stock acquired. 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.

[2305]

[2306]

Disclosures Concerning the Company's Treasury Stock

[2307]

Value of treasury stock reissued recorded above par value.

[2308]

Number of shares of treasury stock reissued.

[2309]

Value of treasury stock reissued. 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.

[2310]

Value of treasury stock reissued to the market.

[2311]

The aggregate value (may be par or acquisition costs depending on the accounting method used) for all treasury stocks (common shares repurchased) the reporting entity has at the financial statement date

[2312]

Shares of an entity that have been repurchased by an entity. This stock has no voting rights and receives no dividends.

[2313]

The aggregate recorded investment in troubled debt for creditors.

[2314]

The amount of write-down against the aggregate recorded investment in troubled debt for creditors.

[2315]

For debtor, the per share amount of aggregate gain on restructuring of payables.

[2316]

The income tax affect on the gain recognized on the restructuring of payables for troubled debt restructurings

[2317]

The aggregate gain on restructuring of payables

[2318]

If a loan is restructured in a troubled debt restructuring into two or more loan agreements, the restructured loans should be considered separately when assessing the applicability of the disclosures of paragraphs 20 (a) and 20 (c) of FAS 114, as amended, in years after the restructuring because they are legally distinct from the original loan. The discussion should include the reasons for renegotiating the loan into multiple loan structures and the extent to which the renegotiated loans impacted the trends in the impaired loan disclosures.
Disclosures for troubled debt restructuring. For debtors disclose: (a) a description of the principal changes in terms, the major features of settlement for each restructuring, (b) the aggregate gain on restructuring and the related income tax effect, (c) the per share amount of the total gain on restructuring, net of related income tax effect, and (d) the total gain or loss on transfers of assets recognized during the period. After a troubled debt restructuring has occurred disclose: (a) the extent and amount to which amounts contingently payable are included in the carrying amount of restructured payables, and (b) the conditions under which those amounts would become payable or would be forgiven when there is at least a reasonable possibility that a liability for contingent payments will be incurred. When a creditor that has a restructured loan that has been written down in a troubled debt and is no longer impaired, the creditor discloses the recorded investment and amount of the write-down. If a loan was restructured prior to December 15, 1994, disclosure includes the aggregate recorded investment, the gross interest income that would have been recorded based on original terms, and the amount of interest on those receivables that was included in net income). Creditors often disclose if any commitments to lend additional funds to debtors with troubled debt restructuring have been made.

[2319]

Description of corporations obligated mandatorily redeemable preferred securities of subsidiary trusts. Include: (a) Information about settlement alternatives, if any, in the contract and identify the entity that controls the settlement alternatives, (b) The amount that would be paid, or the number of shares that would be issued and their fair value, determined under the conditions specified in the contract if the settlement were to occur at the reporting date, (c) How changes in the fair value of the issuer's equity shares would affect those settlement amounts, (d) The maximum amount that the issuer could be required to pay to redeem the instrument by physical settlement, if applicable (e) The maximum number of shares that could be required to be issued, if applicable, (f) that a contract does not limit the amount that the issuer could be required to pay or the number of shares that the issuer could be required to issue, if applicable, (g) For a forward contract or an option indexed to the issuer's equity shares, the forward price or option strike price, the number of issuer's shares to which the contract is indexed, and the settlement date or dates of the contract, as applicable. Note: This element serves as a category heading only. No data may be tagged to this element.

[2320]

Description of the entity's accounting policy for the compensation of trustees.

[2321]

A description of the type of exit costs and amount paid and charged against the liability

[2322]

A description of the type of exit costs recognized as liabilities

[2323]

The amount of unamortized discounts on purchased loans.

[2324]

The carrying amount by each major intangible asset class for intangible assets not subject to amortization.

[2325]

The total carrying amount for intangible assets not subject to amortization.

[2326]

The amount of unamortized loan commitment and loan origination fees.

[2327]

Cost and earnings in excess of amounts billed. Usually related to long-term contracts, net of uncollectible accounts

[2328]

Underwriting expenses that cannot be deferred and amortized

[2329]

Changes in unearned income are reported in the income statement and must be removed from net income in order to arrive at cash provided by (used in) operations.

[2330]

Unearned revenue liabilities from long-duration contracts. Premiums written are initially booked as unearned premiums and then are earned over the life of the policy

[2331]

The change, in the net unrealized gains (losses) on derivatives recorded on the balance sheet, is needed to adjust net income in order to arrive at net cash flows provided by (used in) operations.

[2332]

The amount of unrealized appreciation/(depreciation) on forward foreign currency contracts.

[2333]

Accumulated unrealized holding gains and losses on securities available-for-sale, or that result from the transfer of a debt security being transferred from 'hold-to-maturity' category to 'avail-for-sale'. Increases or decreases in the fair value of securities available-for-sale that occur after such securities have been written down as impaired.

[2334]

The aggregate unrealized gain/loss resulted from holding marketable securities (trading, available-for-sale, held-to-maturity); whether to recognize such gain/loss and how/where to report them will depend on the type of marketable securities Note: This element serves as a category heading only. No data may be tagged to this element.

[2335]

Adjustment to eliminate the noncash income (loss) included in Net Income for the change in the value of trading securities.

[2336]

[2337]

Accumulated unrealized gains and losses included in earning from debt and equity securities that are bought and held principally for the purpose of selling them in the near future (trading securities).

[2338]

The total amount of unrealized loss (due to difference between carrying value and fair market value) attributable to derivative (financial contracts that set value based on underlying securities, interest rates, commodities, etc.; always used for hedging purpose) transactions

[2339]

Portion of uncollateralized debt obligation (debenture) due within one year/operating cycle.

[2340]

Portion of uncollateralized debt obligation (debenture) due beyond one year/operating cycle .

[2341]

A description and financial effect of any event that is determined to be unusual or infrequent to the normal course of operations.

[2342]

Explain that the preparation of financial statements in conformity with GAAP requires the extensive use of management estimates. Disclose information concerning estimates used in the carrying amounts of assets or liabilities, or of gain or loss contingencies, if both of the criteria are met: (a) Known information available prior to issuance of the financial statements indicates it is reasonably possible that the estimate will change in the near term (less than 1 year from the date of issuance) due to one or more conforming events, and (b) The effect will be material to the financial statements.

[2343]

The value of insurance business/portfolio acquired by the reporting entity, measure by the present value of the future profits might have been generated by the total insurance policies being paid on the acquired insurance business' book

[2344]

As the Embedded Value of the Acquired Business is Recognized, the Deferred Acquisition Cost is Amortized.

[2345]

Disclosures Concerning the Value of Business Acquired as Part of a Purchase of Another Company or Another Company's Block of Business

[2346]

Description of the Accounting Policies Associated of the Value of Business Acquired

[2347]

The value of business acquired represents the future profits embedded in book of business acquired by the company

[2348]

Entities for which a controlling interest is achieved through means other than voting rights. Such entities are subject to consolidation by the reporting entity.

[2349]

Tangible assets used for transportation of goods or providing (internal and external) logistical services.

[2350]

Warrants and Rights Outstanding

[2351]

Incurred but unpaid obligation (based on estimate or actual) for deficiencies of items quality or performance

[2352]

The required end of period disclosure about the weighted-average exercise price of currently exercisable stock options for each range of outstanding stock options classified based on exercise price

[2353]

The required end of period disclosure about the weighted-average fair value of currently exercisable stock options for each range of outstanding stock options classified based on exercise price

[2354]

Weighted-Average Number of Shares Outstanding

[2355]

Weighted-Average Number of Diluted Shares Outstanding

[2356]

The weighted-average yield for each range of maturities. If such yields are presented on a tax-equivalent basis, disclose the extent of recognition of exemption from taxation and the tax rate used. Also present that the average yields on investments held-for-sale are based on amortized cost

[2357]

Accrued interest payable in the amount for each classification of deposits including, wholesale deposit accounts.

[2358]

Description of any withdrawal or usage restriction on cash and amounts due from depository institutions.

[2359]

Costs assigned to assets to be used in a particular research and development project and that have no alternative future use shall be charged to expense at the date of consummation of the combination.

[2360]

Net Written Premiums Equals Ceded Written Premium Subtracted From Direct and Assumed Written Premiums

Element Label	Name	Type	Row	Ext Link
Accounting and Administrative Fees[1]	usfr-pte:GeneralAdministrativeExpensesAbstract
Accounting and Security Lending Fees[2]	usfr-ime:AccountingSecurityLendingFees	String	648	Notes to the Financial Statements
Accounting Expenses	usfr-ime:ExpenseAccountingFee	Monetary	368	Statement of Operations
Accounting Policies[3]	usfr-pte:AccountingPolicies	String	530	Notes to the Financial Statements
Accounts and Notes Receivable, Net[4]	usfr-pte:AccountsNotesReceivableNet	Monetary
Accounts and Notes Receivable, Net[5]	usfr-pte:AccountsNotesReceivableNetAbstract
Accounts Payable - Other[6]	usfr-pte:OtherAccountsPayable	Monetary	266	Statement of Assets and Liabilities
Accounts Payable - Related Parties[7]	usfr-pte:AccountsPayableRelatedParties	Monetary
Accounts Payable - Total[8]	usfr-pte:AccountsPayable	Monetary	267	Statement of Assets and Liabilities
Accounts Payable - Trade[9]	usfr-pte:TradeAccountsPayable	Monetary
Accounts Payable and Accrued Expenses Note[10]	usfr-pte:AccountsPayableAccruedExpensesDetail	String
Accounts Payable and Accrued Expenses[11]	usfr-pte:AccountsPayableAccruedExpenses	Monetary
Accounts Payable and Accrued Expenses[12]	usfr-pte:AccountsPayableAccruedExpensesAbstract
Accounts Payable[13]	usfr-pte:AccountsPayableAbstract		238	Statement of Assets and Liabilities
Accounts Receivable - Related Parties[14]	usfr-pte:AccountsReceivableRelatedPartyCurrent	Monetary
Accounts Receivable from Securitizations[15]	usfr-fste:AccountsReceivableSecuritizations	Monetary
Accounts Receivable Trade, Gross[16]	usfr-pte:AccountsReceivableTradeGross	Monetary
Accounts Receivable Trade, Net[17]	usfr-pte:AccountsReceivableTradeNet	Monetary
Accounts Receivable Trade, Net[18]	usfr-pte:AccountsReceivableTradeNetAbstract
Accretion/(Amortization) of Discounts/Premiums on Securities[19]	usfr-fste:AccretionAmortizationDiscountsPremiumsSecurities	Monetary
Accrual for Taxes Other than Income Taxes[20]	usfr-pte:TaxesOtherThanIncomeTaxesAccrual	Monetary
Accrued Accounting and Administrative Fees - Total	usfr-ime:AccountingAdministrationFeePayableAccountingFees	Monetary	272	Statement of Assets and Liabilities
Accrued Accounting Fees	usfr-ime:AccruedAccountingFees	Monetary	270	Statement of Assets and Liabilities
Accrued Administrative Fees	usfr-ime:AccruedAdministrativeFees	Monetary	271	Statement of Assets and Liabilities
Accrued Advertising[21]	usfr-pte:AccruedAdvertising	Monetary
Accrued Bonuses[22]	usfr-pte:AccruedBonuses	Monetary
Accrued Distribution Fees	usfr-ime:AccruedDistributionFees	Monetary	274	Statement of Assets and Liabilities
Accrued Income[23]	usfr-pte:AccruedIncome	Monetary
Accrued Insurance[24]	usfr-pte:AccruedInsurance	Monetary
Accrued Investment Advisory Fees	usfr-ime:AccruedInvestmentAdvisoryFees	Monetary	275	Statement of Assets and Liabilities
Accrued Investment Income[25]	usfr-fste:AccruedInvestmentIncome	Monetary
Accrued Investor Servicing Fees	usfr-ime:LiabilitiesShareholderServicingFees	Monetary	273	Statement of Assets and Liabilities
Accrued Liabilities - Accounting and Administrative Fees	usfr-ime:LiabilitiesAccountingAdministrativeFeesAbstract		269	Statement of Assets and Liabilities
Accrued Liabilities - Other[26]	usfr-pte:OtherAccruedExpenses	Monetary	279	Statement of Assets and Liabilities
Accrued Liabilities - Total[27]	usfr-pte:AccruedExpenses	Monetary	280	Statement of Assets and Liabilities
Accrued Liabilities[28]	usfr-pte:AccruedExpensesAbstract		268	Statement of Assets and Liabilities
Accrued Royalties[29]	usfr-pte:AccruedRoyalties	Monetary
Accrued Salaries[30]	usfr-pte:Salaries	Monetary
Accrued Taxes[31]	usfr-pte:AccruedTaxes	Monetary