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v3.19.2

Fair Value of Assets and Liabilities (Tables) | 6 Months Ended
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Jun. 30, 2019
Fair Value Disclosures [Abstract] |
Schedule of assets and liabilities that are measured at fair value on a recurring and non-recurring basis |
Assets and liabilities measured at fair value
|  | As of June 30, 2019
($ in millions) |  | Quoted prices in active markets for identical assets (Level 1) |  | Significant other observable inputs (Level 2) |  | Significant unobservable inputs (Level 3) |  | Counterparty and cash collateral netting |  | Total
Assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Fixed income securities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
U.S. government and agencies |  | $ | 3,757 |  |  | $ | 403 |  |  | $ | — |  |  |  |  |  | $ | 4,160 |
Municipal |  | — |  |  | 8,828 |  |  | 63 |  |  |  |  |  | 8,891 |
Corporate - public |  | — |  |  | 30,733 |  |  | 46 |  |  |  |  |  | 30,779 |
Corporate - privately placed |  | — |  |  | 12,405 |  |  | 89 |  |  |  |  | 12,494 |
Foreign government |  | — |  |  | 791 |  |  | — |  |  |  |  |  | 791 |
ABS - CDO |  | — |  |  | 344 |  |  | 10 |  |  |  |  |  | 354 |
ABS - consumer and other |  | — |  |  | 462 |  |  | 43 |  |  |  |  | 505 |
RMBS |  | — |  |  | 417 |  |  | 1 |  |  |  |  |  | 418 |
CMBS |  | — |  |  | 36 |  |  | 34 |  |  |  |  |  | 70 |
Redeemable preferred stock |  | — |  |  | 22 |  |  | — |  |  |  |  |  | 22 |
Total fixed income securities |  | 3,757 |  |  | 54,441 |  |  | 286 |  |  |  |  |  | 58,484 |
Equity securities |  | 7,235 |  |  | 352 |  |  | 319 |  |  |  |  |  | 7,906 |
Short-term investments |  | 1,821 |  |  | 1,914 |  |  | 5 |  |  |  |  |  | 3,740 |
Other investments: Free-standing derivatives |  | — |  |  | 161 |  |  | — |  |  | $ | (35 | ) |  | 126 |
Separate account assets |  | 3,058 |  |  | — |  |  | — |  |  |  |  |  | 3,058 |
Other assets |  | 2 |  |  | — |  |  | — |  |  |  |  |  | 2 |
Total recurring basis assets |  | 15,873 |  |  | 56,868 |  |  | 610 |  |  | (35 | ) |  | 73,316 |
Non-recurring basis (1) |  | — |  |  | — |  |  | 11 |  |  |  |  |  | 11 |
Total assets at fair value |  | $ | 15,873 |  |  | $ | 56,868 |  |  | $ | 621 |  |  | $ | (35 | ) |  | $ | 73,327 |
% of total assets at fair value |  | 21.6 | % |  | 77.6 | % |  | 0.8 | % |  | — | % |  | 100.0 | %
Investments reported at NAV |  |  |  |  |  |  |  |  |  | 1,785 |
Total |  |  |  |  |  |  |  |  |  | $ | 75,112 |
Liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Contractholder funds: Derivatives embedded in life and annuity contracts |  | $ | — |  |  | $ | — |  |  | $ | (437 | ) |  |  |  |  | $ | (437 | )
Other liabilities: Free-standing derivatives |  | (1 | ) |  | (54 | ) |  | — |  |  | $ | 5 |  |  | (50 | )
Total recurring basis liabilities |  | $ | (1 | ) |  | $ | (54 | ) |  | $ | (437 | ) |  | $ | 5 |  |  | $ | (487 | )
% of total liabilities at fair value |  | 0.2 | % |  | 11.1 | % |  | 89.7 | % |  | (1.0 | )% |  | 100.0 | %
(1) Includes $11 million of bank loans written-down to fair value in connection with recognizing OTTI impairments.
Assets and liabilities measured at fair value
|  | As of December 31, 2018
($ in millions) |  | Quoted prices in active markets for identical assets (Level 1) |  | Significant other observable inputs (Level 2) |  | Significant unobservable inputs (Level 3) |  | Counterparty and cash collateral netting |  | Total
Assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Fixed income securities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
U.S. government and agencies |  | $ | 5,085 |  |  | $ | 432 |  |  | $ | — |  |  |  |  |  | $ | 5,517 |
Municipal |  | — |  |  | 9,099 |  |  | 70 |  |  |  |  |  | 9,169 |
Corporate - public |  | — |  |  | 29,200 |  |  | 70 |  |  |  |  |  | 29,270 |
Corporate - privately placed |  | — |  |  | 10,776 |  |  | 90 |  |  |  |  | 10,866 |
Foreign government |  | — |  |  | 747 |  |  | — |  |  |  |  |  | 747 |
ABS - CDO |  | — |  |  | 263 |  |  | 6 |  |  |  |  |  | 269 |
ABS - consumer and other |  | — |  |  | 713 |  |  | 63 |  |  |  |  | 776 |
RMBS |  | — |  |  | 464 |  |  | — |  |  |  |  |  | 464 |
CMBS |  | — |  |  | 44 |  |  | 26 |  |  |  |  |  | 70 |
Redeemable preferred stock |  | — |  |  | 22 |  |  | — |  |  |  |  |  | 22 |
Total fixed income securities |  | 5,085 |  |  | 51,760 |  |  | 325 |  |  |  |  |  | 57,170 |
Equity securities |  | 4,364 |  |  | 331 |  |  | 341 |  |  |  |  |  | 5,036 |
Short-term investments |  | 1,338 |  |  | 1,659 |  |  | 30 |  |  |  |  |  | 3,027 |
Other investments: Free-standing derivatives |  | — |  |  | 139 |  |  | 1 |  |  | $ | (23 | ) |  | 117 |
Separate account assets |  | 2,805 |  |  | — |  |  | — |  |  |  |  |  | 2,805 |
Other assets |  | 2 |  |  | — |  |  | — |  |  |  |  |  | 2 |
Total recurring basis assets |  | $ | 13,594 |  |  | $ | 53,889 |  |  | $ | 697 |  |  | $ | (23 | ) |  | $ | 68,157 |
% of total assets at fair value |  | 19.9 | % |  | 79.1 | % |  | 1.0 | % |  | — | % |  | 100.0 | %
Investments reported at NAV |  |  |  |  |  |  |  |  |  | 1,779 |
Total |  |  |  |  |  |  |  |  |  | $ | 69,936 |
Liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Contractholder funds: Derivatives embedded in life and annuity contracts |  | $ | — |  |  | $ | — |  |  | $ | (224 | ) |  |  |  |  | $ | (224 | )
Other liabilities: Free-standing derivatives |  | (1 | ) |  | (62 | ) |  | — |  |  | $ | 6 |  |  | (57 | )
Total recurring basis liabilities |  | $ | (1 | ) |  | $ | (62 | ) |  | $ | (224 | ) |  | $ | 6 |  |  | $ | (281 | )
% of total liabilities at fair value |  | 0.3 | % |  | 22.1 | % |  | 79.7 | % |  | (2.1 | )% |  | 100.0 | %
Summary of quantitative information about the significant unobservable inputs |
Quantitative information about the significant unobservable inputs used in Level 3 fair value measurements
($ in millions) |  | Fair value |  | Valuation technique |  | Unobservable input |  | Range |  | Weighted average
June 30, 2019 |  |  |  |  |  |  |  |  |  |  |
Derivatives embedded in life and annuity contracts – Equity-indexed and forward starting options |  | $ | (401 | ) |  | Stochastic cash flow model |  | Projected option cost |  | 1.0 - 4.2% |  | 2.61%
December 31, 2018 |  |  |  |  |  |  |  |  |  |  |
Derivatives embedded in life and annuity contracts – Equity-indexed and forward starting options |  | $ | (185 | ) |  | Stochastic cash flow model |  | Projected option cost |  | 1.0 - 2.2% |  | 1.74%
Schedule of the rollforward of Level 3 assets and liabilities held at fair value on a recurring basis |
Rollforward of Level 3 assets and liabilities at fair value during the three months period ended June 30, 2019 |
|  | Balance as of March 31, 2019 |  | Total gains (losses) included in: |  | Transfers into Level 3 |  | Transfers out of Level 3 |
($ in millions) |  |  | Net income (1) |  | OCI |  |  |
Assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Fixed income securities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Municipal |  | $ | 68 |  |  | $ | — |  |  | $ | 1 |  |  | $ | — |  |  | $ | (5 | ) |
Corporate - public |  | 90 |  |  | — |  |  | 1 |  |  | — |  |  | (40 | ) |
Corporate - privately placed |  | 90 |  |  | 1 |  |  | — |  |  | — |  |  | (2 | ) |
ABS - CDO |  | 6 |  |  | — |  |  | — |  |  | 1 |  |  | — |  |
ABS - consumer and other |  | 81 |  |  | — |  |  | — |  |  | — |  |  | (68 | ) |
RMBS |  | — |  |  | — |  |  | — |  |  | 1 |  |  | — |  |
CMBS |  | 35 |  |  | — |  |  | — |  |  | — |  |  | — |  |
Total fixed income securities |  | 370 |  |  | 1 |  |  | 2 |  |  | 2 |  |  | (115 | ) |
Equity securities |  | 303 |  |  | 10 |  |  | — |  |  | — |  |  | — |  |
Short-term investments |  | 40 |  |  | — |  |  | — |  |  | — |  |  | — |  |
Free-standing derivatives, net |  | 1 |  |  | (1 | ) |  | — |  |  | — |  |  | — |  |
Total recurring Level 3 assets |  | $ | 714 |  |  | $ | 10 |  |  | $ | 2 |  |  | $ | 2 |  |  | $ | (115 | ) |
Liabilities |  |  |  |  |  |  |  |  |  |  |
Contractholder funds: Derivatives embedded in life and annuity contracts |  | $ | (251 | ) |  | $ | (12 | ) |  | $ | — |  |  | $ | (175 | ) |  | $ | — |  |
Total recurring Level 3 liabilities |  | $ | (251 | ) |  | $ | (12 | ) |  | $ | — |  |  | $ | (175 | ) |  | $ | — |  |
|  | Purchases |  | Sales |  | Issues |  | Settlements |  | Balance as of June 30, 2019 |
Assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Fixed income securities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Municipal |  | $ | — |  |  | $ | (1 | ) |  | $ | — |  |  | $ | — |  |  | $ | 63 |  |
Corporate - public |  | — |  |  | (5 | ) |  | — |  |  | — |  |  | 46 |  |
Corporate - privately placed |  | 1 |  |  | — |  |  | — |  |  | (1 | ) |  | 89 |  |
ABS - CDO |  | 3 |  |  | — |  |  | — |  |  | — |  |  | 10 |  |
ABS - consumer and other |  | 43 |  |  | (12 | ) |  | — |  |  | (1 | ) |  | 43 |  |
RMBS |  | — |  |  | — |  |  | — |  |  | — |  |  | 1 |  |
CMBS |  | — |  |  | — |  |  | — |  |  | (1 | ) |  | 34 |  |
Total fixed income securities |  | 47 |  |  | (18 | ) |  | — |  |  | (3 | ) |  | 286 |  |
Equity securities |  | 20 |  |  | (14 | ) |  | — |  |  | — |  |  | 319 |  |
Short-term investments |  | 5 |  |  | (40 | ) |  | — |  |  | — |  |  | 5 |  |
Free-standing derivatives, net |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |
Total recurring Level 3 assets |  | $ | 72 |  |  | $ | (72 | ) |  | $ | — |  |  | $ | (3 | ) |  | $ | 610 |  |
Liabilities |  |  |  |  |  |  |  |  |  |  |
Contractholder funds: Derivatives embedded in life and annuity contracts |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 1 |  |  | $ | (437 | ) |
Total recurring Level 3 liabilities |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 1 |  |  | $ | (437 | ) |
(1) | The effect to net income totals $(2) million and is reported in the Condensed Consolidated Statements of Operations as follows: $5 million in realized capital gains and losses, $5 million in net investment income, $(7) million in interest credited to contractholder funds and $(5) million in life contract benefits.
Rollforward of Level 3 assets and liabilities held at fair value during the six months period ended June 30, 2019 |
|  | Balance as of December 31, 2018 |  | Total gains (losses) included in: |  | Transfers into Level 3 |  | Transfers out of Level 3 |
($ in millions) |  |  | Net income (1) |  | OCI |  |  |
Assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Fixed income securities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Municipal |  | $ | 70 |  |  | $ | — |  |  | $ | 2 |  |  | $ | — |  |  | $ | (5 | ) |
Corporate - public |  | 70 |  |  | — |  |  | 2 |  |  | — |  |  | (40 | ) |
Corporate - privately placed |  | 90 |  |  | (1 | ) |  | 2 |  |  | 15 |  |  | (2 | ) |
ABS - CDO |  | 6 |  |  | — |  |  | — |  |  | 1 |  |  | — |  |
ABS - consumer and other |  | 63 |  |  | — |  |  | — |  |  | — |  |  | (115 | ) |
RMBS |  | — |  |  | — |  |  | — |  |  | 1 |  |  | — |  |
CMBS |  | 26 |  |  | — |  |  | — |  |  | 3 |  |  | — |  |
Total fixed income securities |  | 325 |  |  | (1 | ) |  | 6 |  |  | 20 |  |  | (162 | ) |
Equity securities |  | 341 |  |  | 38 |  |  | — |  |  | — |  |  | — |  |
Short-term investments |  | 30 |  |  | — |  |  | — |  |  | — |  |  | — |  |
Free-standing derivatives, net |  | 1 |  |  | (1 | ) |  | — |  |  | — |  |  | — |  |
Total recurring Level 3 assets |  | $ | 697 |  |  | $ | 36 |  |  | $ | 6 |  |  | $ | 20 |  |  | $ | (162 | ) |
Liabilities |  |  |  |  |  |  |  |  |  |  |
Contractholder funds: Derivatives embedded in life and annuity contracts |  | $ | (224 | ) |  | $ | (40 | ) |  | $ | — |  |  | $ | (175 | ) |  | $ | — |  |
Total recurring Level 3 liabilities |  | $ | (224 | ) |  | $ | (40 | ) |  | $ | — |  |  | $ | (175 | ) |  | $ | — |  |
|  | Purchases |  | Sales |  | Issues |  | Settlements |  | Balance as of June 30, 2019 |
Assets |  |  |  |  |  |  |  |  |  |  |  |  |  |
Fixed income securities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Municipal |  | $ | — |  |  | $ | (3 | ) |  | $ | — |  |  | $ | (1 | ) |  | $ | 63 |  |
Corporate - public |  | 20 |  |  | (5 | ) |  | — |  |  | (1 | ) |  | 46 |  |
Corporate - privately placed |  | 1 |  |  | (13 | ) |  | — |  |  | (3 | ) |  | 89 |  |
ABS - CDO |  | 3 |  |  | — |  |  | — |  |  | — |  |  | 10 |  |
ABS - consumer and other |  | 121 |  |  | (22 | ) |  | — |  |  | (4 | ) |  | 43 |  |
RMBS |  | — |  |  | — |  |  | — |  |  | — |  |  | 1 |  |
CMBS |  | 6 |  |  | — |  |  | — |  |  | (1 | ) |  | 34 |  |
Total fixed income securities |  | 151 |  |  | (43 | ) |  | — |  |  | (10 | ) |  | 286 |  |
Equity securities |  | 22 |  |  | (82 | ) |  | — |  |  | — |  |  | 319 |  |
Short-term investments |  | 15 |  |  | (40 | ) |  | — |  |  | — |  |  | 5 |  |
Free-standing derivatives, net |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |
Total recurring Level 3 assets |  | $ | 188 |  |  | $ | (165 | ) |  | $ | — |  |  | $ | (10 | ) |  | $ | 610 |  |
Liabilities |  |  |  |  |  |  |  |  |  |  |
Contractholder funds: Derivatives embedded in life and annuity contracts |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 2 |  |  | $ | (437 | ) |
Total recurring Level 3 liabilities |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 2 |  |  | $ | (437 | ) |
(1) | The effect to net income totals $(4) million and is reported in the Condensed Consolidated Statements of Operations as follows: $31 million in realized capital gains and losses, $5 million in net investment income, $(43) million in interest credited to contractholder funds and $3 million in life contract benefits.
Rollforward of Level 3 assets and liabilities at fair value during the three months period ended June 30, 2018 |
|  | Balance as of March 31, 2018 |  | Total gains (losses) included in: |  | Transfers into Level 3 |  | Transfers out of Level 3 |
($ in millions) |  |  | Net income (1) |  | OCI |  |  |
Assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Fixed income securities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Municipal |  | $ | 96 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |
Corporate - public |  | 77 |  |  | — |  |  | (1 | ) |  | — |  |  | — |  |
Corporate - privately placed |  | 215 |  |  | (2 | ) |  | — |  |  | 20 |  |  | (10 | ) |
ABS - CDO |  | 10 |  |  | — |  |  | — |  |  | — |  |  | — |  |
ABS - consumer and other |  | 62 |  |  | — |  |  | — |  |  | 5 |  |  | (16 | ) |
CMBS |  | 27 |  |  | — |  |  | — |  |  | — |  |  | — |  |
Total fixed income securities |  | 487 |  |  | (2 | ) |  | (1 | ) |  | 25 |  |  | (26 | ) |
Equity securities |  | 242 |  |  | 13 |  |  | — |  |  | — |  |  | — |  |
Short-term investments |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |
Free-standing derivatives, net |  | 1 |  |  | — |  |  | — |  |  | — |  |  | — |  |
Total recurring Level 3 assets |  | $ | 730 |  |  | $ | 11 |  |  | $ | (1 | ) |  | $ | 25 |  |  | $ | (26 | ) |
Liabilities |  |  |  |  |  |  |  |  |  |  |
Contractholder funds: Derivatives embedded in life and annuity contracts |  | $ | (262 | ) |  | $ | 1 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |
Total recurring Level 3 liabilities |  | $ | (262 | ) |  | $ | 1 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |
|  | Purchases |  | Sales |  | Issues |  | Settlements |  | Balance as of June 30, 2018 |
Assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Fixed income securities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Municipal |  | $ | 10 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 106 |  |
Corporate - public |  | — |  |  | — |  |  | — |  |  | — |  |  | 76 |  |
Corporate - privately placed |  | 2 |  |  | (3 | ) |  | — |  |  | (27 | ) |  | 195 |  |
ABS - CDO |  | — |  |  | — |  |  | — |  |  | (1 | ) |  | 9 |  |
ABS - consumer and other |  | 30 |  |  | (7 | ) |  | — |  |  | (1 | ) |  | 73 |  |
CMBS |  | — |  |  | — |  |  | — |  |  | (1 | ) |  | 26 |  |
Total fixed income securities |  | 42 |  |  | (10 | ) |  | — |  |  | (30 | ) |  | 485 |  |
Equity securities |  | 49 |  |  | (13 | ) |  | — |  |  | — |  |  | 291 |  |
Short-term investments |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |
Free-standing derivatives, net |  | — |  |  | — |  |  | — |  |  | — |  |  | 1 |  | (2)
Total recurring Level 3 assets |  | $ | 91 |  |  | $ | (23 | ) |  | $ | — |  |  | $ | (30 | ) |  | $ | 777 |  |
Liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Contractholder funds: Derivatives embedded in life and annuity contracts |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 1 |  |  | $ | (260 | ) |
Total recurring Level 3 liabilities |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 1 |  |  | $ | (260 | ) |
(1) | The effect to net income totals $12 million and is reported in the Condensed Consolidated Statements of Operations as follows: $11 million in realized capital gains and losses and $1 million in life contract benefits.
(2) Comprises $1 million of assets.
Schedule of gains and losses included in net income for Level 3 assets and liabilities still held at the balance sheet date |
Valuation changes included in net income for Level 3 assets and liabilities held as of June 30,
($ in millions) |  | Three months ended June 30, |  | Six months ended June 30,
| 2019 |  | 2018 |  | 2019 |  | 2018
Assets |  |  |  |  |  |  |  |  |  |  |  |
Equity securities |  | $ | 10 |  |  | $ | 13 |  |  | $ | 14 |  |  | $ | 15 |
Free-standing derivatives, net |  | (1 | ) |  | — |  |  | (1 | ) |  | — |
Total recurring Level 3 assets |  | $ | 9 |  |  | $ | 13 |  |  | $ | 13 |  |  | $ | 15 |
Liabilities |  |  |  |  |  |  |  |  |  |  |  |
Contractholder funds: Derivatives embedded in life and annuity contracts |  | $ | (12 | ) |  | $ | 1 |  |  | $ | (40 | ) |  | $ | 24 |
Total recurring Level 3 liabilities |  | $ | (12 | ) |  | $ | 1 |  |  | $ | (40 | ) |  | $ | 24 |
Schedule of carrying values and fair value estimates of financial instruments not carried at fair value | Financial assets
Carrying values and fair value estimates of financial instruments not carried at fair value
($ in millions) |  |  |  | June 30, 2019 |  | December 31, 2018
| Fair value level |  | Carrying value |  | Fair value |  | Carrying value |  | Fair value
Mortgage loans |  | Level 3 |  | $ | 4,687 |  |  | $ | 4,833 |  |  | $ | 4,670 |  |  | $ | 4,703 |
Bank loans |  | Level 3 |  | 1,259 |  |  | 1,237 |  |  | 1,350 |  |  | 1,298 |
Agent loans |  | Level 3 |  | 654 |  |  | 656 |  |  | 620 |  |  | 617 |
Financial liabilities
Carrying values and fair value estimates of financial instruments not carried at fair value
($ in millions) |  |  |  | June 30, 2019 |  | December 31, 2018
| Fair value level |  | Carrying value |  | Fair value |  | Carrying value |  | Fair value
Contractholder funds on investment contracts |  | Level 3 |  | $ | 8,820 |  |  | $ | 9,566 |  |  | $ | 9,250 |  |  | $ | 9,665 |
Long-term debt |  | Level 2 |  | 6,628 |  |  | 7,468 |  |  | 6,451 |  |  | 6,708 |
Liability for collateral |  | Level 2 |  | 1,871 |  |  | 1,871 |  |  | 1,458 |  |  | 1,458 |

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- Definition This element represents, for the fair value measurement of assets and liabilities 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 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, issuances, and settlements (net); and (3) transfers in and transfers out of Level 3 (for example, transfers due to changes in the observability of significant inputs). + References No definition available. + Details
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- Definition Tabular disclosure of financial instruments measured at fair value, including those classified in shareholders' equity measured on a recurring or nonrecurring basis. Disclosures include, but are not limited to, fair value measurements recorded and the reasons for the measurements, level within the fair value hierarchy in which the fair value measurements are categorized and transfers between levels 1 and 2. Nonrecurring fair value measurements are those that are required or permitted in the statement of financial position in particular circumstances. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=117815213&loc=d3e19207-110258 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=117815213&loc=d3e19279-110258 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2C -URI http://asc.fasb.org/extlink&oid=117815213&loc=SL7498348-110258 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=117815213&loc=d3e19207-110258 Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (bb) -URI http://asc.fasb.org/extlink&oid=117815213&loc=d3e19207-110258 + Details
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- Definition Tabular disclosure of input and valuation technique used to measure fair value and change in valuation approach and technique for each separate class of asset and liability measured on recurring and nonrecurring basis. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (bbb) -URI http://asc.fasb.org/extlink&oid=117815213&loc=d3e19207-110258 + Details
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- Definition Tabular disclosure of the amount of gains or losses for the period included in earnings or resulted in a change to net assets, have arisen from the use of significant unobservable inputs (level 3) to measure the fair value of assets, liabilities, and financial instruments classified in shareholders' equity. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c)(1) -URI http://asc.fasb.org/extlink&oid=117815213&loc=d3e19207-110258 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (d) -URI http://asc.fasb.org/extlink&oid=117815213&loc=d3e19207-110258 + 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://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 11 -URI http://asc.fasb.org/extlink&oid=118260190&loc=d3e13467-108611 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=117815213&loc=d3e19207-110258 + Details
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