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Note 11 - Fair Value of Financial Instruments (Tables) | 9 Months Ended
--- | ---
Sep. 30, 2016
Fair Value, Measurements, Nonrecurring [Member] |
Notes Tables |
Fair Value Inputs, Assets, Quantitative Information [Table Text Block] |
|  | September 30, 2016
|  | Fair Value |  | Valuation Technique |  | Unobservable Input |  | Range |  | Weighted Average
|  | (Dollars in thousands) |  |
Assets: |  |  |  |  |  |  |  |  |  |
Impaired loans |  | $ | 2,472 |  |  | Income approach |  | Capitalization rate |  | 6.0% | to | 7.1% |  |  | 7.1 | %
|  |  |  |  |  |  |  | Loss severity discount |  | 8.7% | to | 15.0% |  |  | 14.0 | %
Impaired loans |  | $ | 4,426 |  |  | Sales approach |  | Adjustment to sales comparison value to reconcile differences between comparable sales |  | -40.0% | to | 16.2% |  |  | -3.1 | %
|  |  |  |  |  |  |  | Loss severity discount |  |  | 15.0% |  |  |  | 15.0 | %
Impaired loans |  | $ | 5,246 |  |  | Blended income and sales approach |  | Adjustment to sales comparison value to reconcile differences between comparable sales |  | -50.0% | to | 25.0% |  |  | -2.4 | %
|  |  |  |  |  |  |  | Capitalization rate |  | 5.3% | to | 11.0% |  |  | 7.1 | %
|  |  |  |  |  |  |  | Loss severity discount |  | 6.9% | to | 15.0% |  |  | 13.8 | %
Other real estate owned |  | $ | 2,839 |  |  | Sales approach |  | Adjustment to sales comparison value to reconcile differences between comparable sales |  | -5.0% | to | 25.0% |  |  | 2.8 | %
|  | December 31, 2015
|  | Fair Value |  | Valuation Technique |  | Unobservable Input |  | Range |  | Weighted Average
|  | (Dollars in thousands) |  |
Assets: |  |  |  |  |  |  |  |  |  |
Impaired loans |  | $ | 3,878 |  |  | Income approach |  | Capitalization rate |  | 7.3% | to | 8.5% |  |  | 7.7 | %
|  |  |  |  |  |  |  | Loss severity discount |  |  | 15.0% |  |  |  | 15.0 | %
Impaired loans |  | $ | 5,555 |  |  | Sales approach |  | Adjustment to sales comparison value to reconcile differences between comparable sales |  | -50.0% | to | 40.0% |  |  | -2.2 | %
|  |  |  |  |  |  |  | Loss severity discount |  |  | 15.0% |  |  |  | 15.0 | %
Impaired loans |  | $ | 5,927 |  |  | Blended income and sales approach |  | Adjustment to sales comparison value to reconcile differences between comparable sales |  | -50.0% | to | 25.0% |  |  | -2.2 | %
|  |  |  |  |  |  |  | Capitalization rate |  | 5.3% | to | 9.0% |  |  | 7.0 | %
|  |  |  |  |  |  |  | Loss severity discount |  | 5.2% | to | 15.0% |  |  | 13.7 | %
Other real estate owned |  | $ | 3,750 |  |  | Income approach |  | Capitalization rate |  |  | 9.0% |  |  |  | 9.0 | %
Other real estate owned |  | $ | 366 |  |  | Sales approach |  | Adjustment to sales comparison value to reconcile differences between comparable sales |  | -5.0% | to | 25.0% |  |  | 12.0 | %
Other real estate owned |  | $ | 816 |  |  | Blended income and sales approach |  | Adjustment to sales comparison value to reconcile differences between comparable sales |  | -10.0% | to | 15.0% |  |  | 2.5 | %
|  |  |  |  |  |  |  | Capitalization rate |  |  | 8.6% |  |  |  | 8.6 | %
Fair Value, Option, Quantitative Disclosures [Table Text Block] |
|  | Fair Value |  | Fair Value |  | Changes in Fair Values For Items Measured at Fair Value
|  | Measurements |  | Measurements |  | Pursuant to Election of the Fair Value Option
|  | at September 30, |  | at December 31, |  | Three Months Ended |  | Nine Months Ended
(Dollars in thousands) |  | 2016 |  | 2015 |  | September 30, 2016 |  | September 30, 2015 |  | September 30, 2016 |  | September 30, 2015
Mortgage-backed securities |  | $ | 2,166 |  |  | $ | 2,527 |  |  | $ | (6 | ) |  | $ | - |  |  | $ | (4 | ) |  | $ | (36 | )
Other securities |  |  | 28,551 |  |  |  | 28,205 |  |  |  | (30 | ) |  |  | 59 |  |  |  | 156 |  |  |  | 148 |
Borrowed funds |  |  | 27,791 |  |  |  | 29,018 |  |  |  | (296 | ) |  |  | 987 |  |  |  | 1,250 |  |  |  | 282 |
Net gain (loss) from fair value adjustments (1) (2) |  |  |  |  |  |  |  |  |  | $ | (332 | ) |  | $ | 1,046 |  |  | $ | 1,402 |  |  | $ | 394 |
Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis [Table Text Block] |
|  | Quoted Prices in Active Markets for Identical Assets (Level 1) |  | Significant Other Observable Inputs (Level 2) |  | Significant Other Unobservable Inputs (Level 3) |  | Total carried at fair value on a recurring basis
|  | 2016 |  | 2015 |  | 2016 |  | 2015 |  | 2016 |  | 2015 |  | 2016 |  | 2015
|  | (In thousands)
Assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Mortgage-backed Securities |  | $ | - |  |  | $ | - |  |  | $ | 545,067 |  |  | $ | 668,740 |  |  | $ | - |  |  | $ | - |  |  | $ | 545,067 |  |  | $ | 668,740 |
Other securities |  |  | - |  |  |  | - |  |  |  | 358,621 |  |  |  | 317,445 |  |  |  | 7,191 |  |  |  | 7,212 |  |  |  | 365,812 |  |  |  | 324,657 |
Interest rate swaps |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 48 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 48 |
Total assets |  | $ | - |  |  | $ | - |  |  | $ | 903,688 |  |  | $ | 986,233 |  |  | $ | 7,191 |  |  | $ | 7,212 |  |  | $ | 910,879 |  |  | $ | 993,445 |
Liabilities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Borrowings |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | 27,791 |  |  | $ | 29,018 |  |  | $ | 27,791 |  |  | $ | 29,018 |
Interest rate swaps |  |  | - |  |  |  | - |  |  |  | 15,426 |  |  |  | 4,314 |  |  |  | - |  |  |  | - |  |  |  | 15,426 |  |  |  | 4,314 |
Total liabilities |  | $ | - |  |  | $ | - |  |  | $ | 15,426 |  |  | $ | 4,314 |  |  | $ | 27,791 |  |  | $ | 29,018 |  |  | $ | 43,217 |  |  | $ | 33,332 |
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Table Text Block] |
|  | For the three months ended September 30, 2016
|  | Trust preferred securities |  | Junior subordinated debentures
|  | (In thousands)
Beginning balance |  | $ | 7,167 |  |  | $ | 27,485 |
Net gain from fair value adjustment of financial assets (1) |  |  | 23 |  |  |  | - |
Net loss from fair value adjustment of financial liabilities (1) |  |  | - |  |  |  | 296 |
Increase in accrued interest payable |  |  | - |  |  |  | 10 |
Change in unrealized gains (losses) included in other comprehensive income |  |  | 1 |  |  |  | - |
Ending balance |  | $ | 7,191 |  |  | $ | 27,791 |
Changes in unrealized gains (losses) held at period end |  | $ | 1 |  |  | $ | - |
|  | For the three months ended September 30, 2015
|  | Municipals |  | Trust preferred securities |  | Junior subordinated debentures
|  | (In thousands)
Beginning balance |  | $ | 7,899 |  |  | $ | 7,226 |  |  | $ | 29,476 |
Transfer to held-to-maturity |  |  | - |  |  |  | - |  |  |  | - |
Principal repayments |  |  | (7,899 | ) |  |  | - |  |  |  | - |
Maturities |  |  | - |  |  |  | - |  |  |  | - |
Net loss from fair value adjustment of financial assets included in earnings (1) |  |  | - |  |  |  | (44 | ) |  |  | - |
Net gain from fair value adjustment of financial liabilities included in earnings (1) |  |  | - |  |  |  | - |  |  |  | (988 | )
Increase in accrued interest payable |  |  | - |  |  |  | - |  |  |  | 3 |
Change in unrealized gains (losses) included in other comprehensive income |  |  | - |  |  |  | (1 | ) |  |  | - |
Ending balance |  | $ | - |  |  | $ | 7,181 |  |  | $ | 28,491 |
Changes in unrealized gains (losses) held at period end |  | $ | - |  |  | $ | (1 | ) |  | $ | - |
|  | For the nine months ended September 30, 2016
|  | Trust preferred securities |  | Junior subordinated debentures
Beginning balance |  | $ | 7,212 |  |  | $ | 29,018 |
Net loss from fair value adjustment of financial assets included in earnings (1) |  |  | (23 | ) |  |  | - |
Net gain from fair value adjustment of financial liabilities included in earnings (1) |  |  | - |  |  |  | (1,250 | )
Increase in accrued interest payable |  |  | 1 |  |  |  | 23 |
Change in unrealized gains (losses) included in other comprehensive income |  |  | 1 |  |  |  | - |
Ending balance |  | $ | 7,191 |  |  | $ | 27,791 |
Changes in unrealized gains (losses) held at period end |  | $ | 1 |  |  | $ | - |
|  | For the nine months ended September 30, 2015
|  | Municipals |  | Trust preferred securities |  | Junior subordinated debentures
|  | (In thousands)
Beginning balance |  | $ | 15,519 |  |  | $ | 7,090 |  |  | $ | 28,771 |
Transfer to held-to-maturity |  |  | (4,510 | ) |  |  | - |  |  |  | - |
Purchases |  |  | 1,000 |  |  |  | - |  |  |  | - |
Principal repayments |  |  | (8,009 | ) |  |  | - |  |  |  | - |
Maturities |  |  | (4,000 | ) |  |  | - |  |  |  | - |
Net gain from fair value adjustment of financial assets included in earnings (1) |  |  | - |  |  |  | 86 |  |  |  | - |
Net gain from fair value adjustment of financial liabilities included in earnings (1) |  |  | - |  |  |  | - |  |  |  | (283 | )
Increase in accrued interest payable |  |  | - |  |  |  | - |  |  |  | 3 |
Change in unrealized gains (losses) included in other comprehensive income |  |  | - |  |  |  | 5 |  |  |  | - |
Ending balance |  | $ | - |  |  | $ | 7,181 |  |  | $ | 28,491 |
Changes in unrealized gains (losses) held at period end |  | $ | - |  |  | $ | 5 |  |  | $ | - |
Fair Value Inputs, Assets, Quantitative Information [Table Text Block] |
|  | September 30, 2016
|  | Fair Value |  | Valuation Technique |  | Unobservable Input |  | Range |  | Weighted Average
|  | (Dollars in thousands) |  |
Assets: |  |  |  |  |  |  |  |  |  |
Trust preferred securities |  | $ | 7,191 |  |  | Discounted cash flows |  | Discount rate |  | 7.0% | - | 7.05% |  |  | 7.0 | %
Liabilities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Junior subordinated debentures |  | $ | 27,791 |  |  | Discounted cash flows |  | Discount rate |  |  | 7.0% |  |  |  | 7.0 | %
|  | December 31, 2015
|  | Fair Value |  | Valuation Technique |  | Unobservable Input |  | Range |  | Weighted Average
|  | (Dollars in thousands) |  |
Assets: |  |  |  |  |  |  |  |  |  |
Trust preferred securities |  | $ | 7,212 |  |  | Discounted cash flows |  | Discount rate |  | 7.0% | - | 7.07% |  |  | 7.1 | %
Liabilities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Junior subordinated debentures |  | $ | 29,018 |  |  | Discounted cash flows |  | Discount rate |  |  | 7.0% |  |  |  | 7.0 | %
Fair Value Measurements, Nonrecurring [Table Text Block] |
|  | Quoted Prices in Active Markets for Identical Assets (Level 1) |  | Significant Other Observable Inputs (Level 2) |  | Significant Other Unobservable Inputs (Level 3) |  | Total carried at fair value on a recurring basis
|  | 2016 |  | 2015 |  | 2016 |  | 2015 |  | 2016 |  | 2015 |  | 2016 |  | 2015
|  | (In thousands)
Assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Impaired loans |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | 12,144 |  |  | $ | 15,360 |  |  | $ | 12,144 |  |  | $ | 15,360 |
Other real estate owned |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 2,839 |  |  |  | 4,932 |  |  |  | 2,839 |  |  |  | 4,932 |
Total assets |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | 14,983 |  |  | $ | 20,292 |  |  | $ | 14,983 |  |  | $ | 20,292 |
Fair Value, by Balance Sheet Grouping [Table Text Block] |
|  | September 30, 2016
|  | Carrying Amount |  | Value |  | Level 1 |  | Level 2 |  | Level 3
|  | (In thousands)
Assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cash and due from banks |  | $ | 47,880 |  |  | $ | 47,880 |  |  | $ | 47,880 |  |  | $ | - |  |  | $ | - |
Securities held-to-maturity |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Other securities |  |  | 33,274 |  |  |  | 33,410 |  |  |  | - |  |  |  | - |  |  |  | 33,410 |
Securities available for sale |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Mortgage-backed securities |  |  | 545,067 |  |  |  | 545,067 |  |  |  | - |  |  |  | 545,067 |  |  |  | - |
Other securities |  |  | 365,812 |  |  |  | 365,812 |  |  |  | - |  |  |  | 358,621 |  |  |  | 7,191 |
Loans |  |  | 4,741,277 |  |  |  | 4,780,500 |  |  |  | - |  |  |  | - |  |  |  | 4,780,500 |
FHLB-NY stock |  |  | 65,185 |  |  |  | 65,185 |  |  |  | - |  |  |  | 65,185 |  |  |  | - |
Total assets |  | $ | 5,798,495 |  |  | $ | 5,837,854 |  |  | $ | 47,880 |  |  | $ | 968,873 |  |  | $ | 4,821,101 |
Liabilities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Deposits |  | $ | 4,041,781 |  |  | $ | 4,058,678 |  |  | $ | 2,657,230 |  |  | $ | 1,401,448 |  |  | $ | - |
Borrowings |  |  | 1,360,515 |  |  |  | 1,370,749 |  |  |  | - |  |  |  | 1,342,958 |  |  |  | 27,791 |
Interest rate swaps |  |  | 15,426 |  |  |  | 15,426 |  |  |  | - |  |  |  | 15,426 |  |  |  | - |
Total liabilities |  | $ | 5,417,722 |  |  | $ | 5,444,853 |  |  | $ | 2,657,230 |  |  | $ | 2,759,832 |  |  | $ | 27,791 |
|  | December 31, 2015
|  | Carrying Amount |  | Fair Value |  | Level 1 |  | Level 2 |  | Level 3
|  | (In thousands)
Assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cash and due from banks |  | $ | 42,363 |  |  | $ | 42,363 |  |  | $ | 42,363 |  |  | $ | - |  |  | $ | - |
Securities held-to-maturity |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Other securities |  |  | 6,180 |  |  |  | 6,180 |  |  |  | - |  |  |  | - |  |  |  | 6,180 |
Securities available for sale |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Mortgage-backed securities |  |  | 668,740 |  |  |  | 668,740 |  |  |  | - |  |  |  | 668,740 |  |  |  | - |
Other securities |  |  | 324,657 |  |  |  | 324,657 |  |  |  | - |  |  |  | 317,445 |  |  |  | 7,212 |
Loans |  |  | 4,387,979 |  |  |  | 4,434,079 |  |  |  | - |  |  |  | - |  |  |  | 4,434,079 |
FHLB-NY stock |  |  | 56,066 |  |  |  | 56,066 |  |  |  | - |  |  |  | 56,066 |  |  |  | - |
Interest rate swaps |  |  | 48 |  |  |  | 48 |  |  |  | - |  |  |  | 48 |  |  |  | - |
Total assets |  | $ | 5,486,033 |  |  | $ | 5,532,133 |  |  | $ | 42,363 |  |  | $ | 1,042,299 |  |  | $ | 4,447,471 |
Liabilities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Deposits |  | $ | 3,892,547 |  |  | $ | 3,902,888 |  |  | $ | 2,489,245 |  |  | $ | 1,413,643 |  |  | $ | - |
Borrowings |  |  | 1,271,676 |  |  |  | 1,279,946 |  |  |  | - |  |  |  | 1,250,928 |  |  |  | 29,018 |
Interest rate swaps |  |  | 4,314 |  |  |  | 4,314 |  |  |  | - |  |  |  | 4,314 |  |  |  | - |
Total liabilities |  | $ | 5,168,537 |  |  | $ | 5,187,148 |  |  | $ | 2,489,245 |  |  | $ | 2,668,885 |  |  | $ | 29,018 |

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- Definition Tabular disclosure of assets and liabilities by class, including financial instruments measured at fair value that are classified in shareholders' equity, if any, that are measured at fair value on a nonrecurring basis in periods after initial recognition (for example, impaired assets). Disclosures may include, but are not limited to: (a) the fair value measurements recorded and the reasons for the measurements and (b) the level within the fair value hierarchy in which the fair value measurements are categorized in their entirety (levels 1, 2, 3). + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (bbb) -URI http://asc.fasb.org/extlink&oid=66048111&loc=d3e19207-110258 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=66048111&loc=d3e19190-110258 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=66048111&loc=d3e19207-110258 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=66048111&loc=d3e19207-110258 + Details
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- Definition Tabular disclosure of the fair value measurement of assets using significant unobservable inputs (Level 3), a reconciliation of the beginning and ending balances, separately presenting changes during the period attributable to the following: (1) total gains or losses for the period (realized and unrealized), segregating those gains or losses included in earnings (or changes in net assets) and gains or losses recognized in other comprehensive income (loss), and a description of where those gains or losses included in earnings (or changes in net assets) are reported in the statement of income (or activities); (2) purchases, sales, issues, and settlements (each type disclosed separately); and (3) transfers in and transfers out of Level 3 (for example, transfers due to changes in the observability of significant inputs), by class of asset. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=66048111&loc=d3e19207-110258 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=66048111&loc=d3e19279-110258 + Details
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- Definition Tabular disclosure of the fair value of financial instruments, including financial assets and financial liabilities, and the measurements of those instruments, assets, and liabilities. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=73719730&loc=d3e13476-108611 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=66048111&loc=d3e19207-110258 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 11 -URI http://asc.fasb.org/extlink&oid=73719730&loc=d3e13467-108611 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 45 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6447952&loc=d3e13220-108610 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 30 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=6957238&loc=d3e14172-108612 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 10 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=73719730&loc=d3e13433-108611 + Details
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- Definition Tabular disclosure of quantitative information about the inputs used in the fair value measurement of assets. This disclosure may include, but is not limited to, the fair value of the asset, valuation technique used to measure fair value, the inputs used to measure fair value, the ranges of the inputs, and the weighted averages of the inputs. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (bbb) -URI http://asc.fasb.org/extlink&oid=66048111&loc=d3e19207-110258 + Details
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- Definition Tabular disclosure of the application of the fair value option for measurement and reporting of eligible financial assets and liabilities (as defined), as well as certain other eligible items (as defined) included in the statement of financial position, whether such option is elected for a single eligible item or a group of similar eligible items and is in addition to other disclosures concerning fair value which the company may be required to provide. Such disclosure might be expected to include: (1) for items included in the statement of financial position: (a) for each line item in the statement of financial position that includes an item or items for which the fair value option has been elected, provide the aggregate carrying amount of ineligible items included in each line item in the balance sheet, if any; (b) the difference between the aggregate fair value and the aggregate unpaid principal balance (assuming contractual principal amounts and fair value option elected) of: (i) loans and long-term receivables (other than securities otherwise reported at fair value) and (ii) long-term debt instruments; (c) for loans held as assets for which the fair value option has been elected: (i) the aggregate fair value of loans that are 90 days or more past due, (ii) if the policy is to recognize interest income separately from other changes in fair value, the aggregate fair value of loans in nonaccrual status, and (iii) the difference between the aggregate fair value and the aggregate unpaid principal balance for loans that are 90 days or more past due, in nonaccrual status, or both; (2) for items included in the income statement: (a) the amounts of gains and losses from fair value changes included in earnings and in which line in the income statement those gains and losses are reported whether or not combined with gains and losses from items required to be accounted for at fair value; (b) for loans and other receivables held as assets, the estimated amount of gains or losses included in earnings attributable to changes in instrument-specific credit risk; (c) for liabilities with fair values that have been significantly affected during the reporting period by changes in the instrument-specific credit risk, the estimated amount of gains and losses from fair value changes included in earnings that are attributable to changes in the instrument-specific credit risk; and (3) certain other disclosures as required or determined to be provided. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 30 -URI http://asc.fasb.org/extlink&oid=6957238&loc=d3e14172-108612 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 32 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=6957238&loc=d3e14217-108612 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 28 -Subparagraph (c)(2),(d),(e) -URI http://asc.fasb.org/extlink&oid=6957238&loc=d3e14064-108612 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 30 -Subparagraph (a),(c)(1),(d)(1) -URI http://asc.fasb.org/extlink&oid=6957238&loc=d3e14172-108612 + Details
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- Definition Tabular disclosure of assets and liabilities, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, that are measured at fair value on a recurring basis. The disclosures contemplated herein include the fair value measurements at the reporting date by the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3). + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=66048111&loc=d3e19190-110258 + Details
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