XML 75 R23.htm IDEA: XBRL DOCUMENT v2.4.0.6

Investments (Tables)

3 Months Ended

Mar. 31, 2013

Investments Abstract

Available For Sale Securities

																		Other-than-
												Estimated						temporary
March 31, 2013:			Amortized			Unrealized			Unrealized			Fair			% of			impairments
			Cost			Gains			Losses			Value			Total			in AOCI
Available-for-sale:
	Corporate securities		$	11,464,082		$	1,022,512		$	45,093		$	12,441,501		55.5	%		$	--
	Canadian and Canadian provincial
		governments		2,681,603			1,261,728			1,133			3,942,198		17.6				--
	Residential mortgage-backed securities			1,005,232			75,579			4,041			1,076,770		4.8				(241)
	Asset-backed securities			752,280			23,333			19,069			756,544		3.4				(2,259)
	Commercial mortgage-backed securities			1,596,659			143,381			41,896			1,698,144		7.6				(5,431)
	U.S. government and agencies			299,395			31,938			132			331,201		1.5				--
	State and political subdivisions			281,215			37,628			5,746			313,097		1.4				--
	Other foreign government, supranational and
		foreign government-sponsored enterprises		1,758,483			87,306			3,585			1,842,204		8.2				--
		Total fixed maturity securities	$	19,838,949		$	2,683,405		$	120,695		$	22,401,659		100.0	%		$	(7,931)
Non-redeemable preferred stock			$	76,179		$	7,940		$	8		$	84,111		38.1	%
Other equity securities				138,088			295			1,829			136,554		61.9
		Total equity securities	$	214,267		$	8,235		$	1,837		$	220,665		100.0	%

																		Other-than-
												Estimated						temporary
December 31, 2012:			Amortized			Unrealized			Unrealized			Fair			% of			impairments
			Cost			Gains			Losses			Value			Total			in AOCI
Available-for-sale:
	Corporate securities		$	11,333,431		$	1,085,973		$	39,333		$	12,380,071		55.5	%		$	--
	Canadian and Canadian provincial
		governments		2,676,777			1,372,731			174			4,049,334		18.2				--
	Residential mortgage-backed securities			969,267			76,520			3,723			1,042,064		4.7				(241)
	Asset-backed securities			700,455			19,898			28,798			691,555		3.1				(2,259)
	Commercial mortgage-backed securities			1,608,376			142,369			51,842			1,698,903		7.6				(6,125)
	U.S. government and agencies			231,256			33,958			24			265,190		1.2				--
	State and political subdivisions			270,086			38,058			5,646			302,498		1.4				--
	Other foreign government, supranational and
		foreign government-sponsored enterprises		1,769,784			94,929			2,714			1,861,999		8.3				--
		Total fixed maturity securities	$	19,559,432		$	2,864,436		$	132,254		$	22,291,614		100.0	%		$	(8,625)
Non-redeemable preferred stock			$	68,469		$	6,542		$	170		$	74,841		33.6	%
Other equity securities				148,577			416			1,134			147,859		66.4
		Total equity securities	$	217,046		$	6,958		$	1,304		$	222,700		100.0	%

Investments Classified By Contractual Maturity Date

			Amortized			Fair
			Cost			Value
Available-for-sale:
	Due in one year or less		$	348,130		$	352,916
	Due after one year through five years			3,716,625			3,917,468
	Due after five years through ten years			6,922,683			7,521,433
	Due after ten years			5,497,340			7,078,384
	Asset and mortgage-backed securities			3,354,171			3,531,458
		Total	$	19,838,949		$	22,401,659

Fixed Maturity Holdings Industry Types Weighted Average Credit Ratings [Table Text Block]

March 31, 2013:						Estimated
			Amortized Cost			Fair Value		% of Total
Finance		$	3,693,500		$	3,978,979		32.0	%
Industrial			5,977,146			6,480,028		52.1
Utility			1,763,573			1,951,839		15.7
Other			29,863			30,655		0.2
	Total	$	11,464,082		$	12,441,501		100.0	%
December 31, 2012:						Estimated
			Amortized Cost			Fair Value		% of Total
Finance		$	3,619,455		$	3,900,152		31.5	%
Industrial			5,881,967			6,443,846		52.0
Utility			1,799,658			2,002,611		16.2
Other			32,351			33,462		0.3
	Total	$	11,333,431		$	12,380,071		100.0	%

RollForward Of Cumulative Credit Loss Component Of OTTI Income Loss

	Three months ended March 31,
	2013			2012
Balance, beginning of period	$	16,675		$	63,947
Initial impairments - credit loss OTTI recognized on securities not previously impaired		--			1,902
Additional impairments - credit loss OTTI recognized on securities previously impaired		--			8,720
Credit loss OTTI previously recognized on securities impaired to fair value during the period		--			(11,381)
Credit loss OTTI previously recognized on securities which matured, paid down, prepaid or were sold during the period		(1,902)			(952)
Balance, end of period	$	14,773		$	62,236

Accounting for Certain Loans and Debt Securities Acquired in Transfer Disclosure [Text Block]

		March 31, 2013			December 31, 2012
Outstanding principal and interest balance(1)		$	172,800		$	108,831
Carrying value, including accrued interest(2)		$	134,564		$	84,765
(1)	Represents the contractually required payments which is the sum of contractual principal, whether or not currently due, and accrued interest.
(2)	Estimated fair value plus accrued interest.

Schedule Of Certain Loans Acquired In Transfer Accounted For As Available For Sale Debt Securities At Acquisition Date [Table Text Block]

		At Date of
		Acquisition
Contractually required payments (including interest)		$	91,863
Cash flows expected to be collected(1)		$	72,940
Fair value of investments acquired		$	50,874
(1)	Represents undiscounted principal and interest cash flow expectations at the date of acquisition.

Schedule Of Certain Loans Acquired In Transfer Accounted For As Available For Sale Debt Securities Accretable Yield [Table Text Block]

	Three months ended
	March 31, 2013
Balance, beginning of period	$	39,239
Investments purchased		22,066
Accretion		(1,943)
Reclassification to nonaccretable difference		553
Balance, end of period	$	59,915

Investments In Debt And Equity Securities Gross Unrealized Losses Disclosures

		March 31, 2013						December 31, 2012
		Gross						Gross
		Unrealized						Unrealized
		Losses			% of Total			Losses			% of Total
Less than 20%		$	66,235		54.1	%		$	54,951		41.2	%
20% or more for less than six months			--		--				734		0.5
20% or more for six months or greater			56,297		45.9				77,873		58.3
	Total	$	122,532		100.0	%		$	133,558		100.0	%

Fair Value And Investments In Debt And Marketable Equity Securities And Certain Trading Assets Disclosures

			Less than 12 months						12 months or greater						Total
						Gross						Gross						Gross
March 31, 2013:			Estimated			Unrealized			Estimated			Unrealized			Estimated			Unrealized
			Fair Value			Losses			Fair Value			Losses			Fair Value			Losses
Investment grade securities:
	Corporate securities		$	1,187,238		$	25,066		$	89,284		$	11,614		$	1,276,522		$	36,680
	Canadian and Canadian provincial
		governments		59,042			1,133			--			--			59,042			1,133
	Residential mortgage-backed securities			54,738			469			17,664			2,920			72,402			3,389
	Asset-backed securities			91,530			672			86,661			7,216			178,191			7,888
	Commercial mortgage-backed securities			79,509			471			21,920			6,521			101,429			6,992
	U.S. government and agencies			56,975			132			--			--			56,975			132
	State and political subdivisions			30,734			266			11,463			5,480			42,197			5,746
	Other foreign government, supranational and
		foreign government-sponsored enterprises		335,216			2,809			7,375			744			342,591			3,553
		Total investment grade securities		1,894,982			31,018			234,367			34,495			2,129,349			65,513
Non-investment grade securities:
	Corporate securities			155,261			2,961			30,763			5,452			186,024			8,413
	Residential mortgage-backed securities			18,215			298			4,681			354			22,896			652
	Asset-backed securities			10,138			171			29,370			11,010			39,508			11,181
	Commercial mortgage-backed securities			--			--			66,674			34,904			66,674			34,904
	Other foreign government, supranational and
		foreign government-sponsored enterprises		1,034			32			--			--			1,034			32
		Total non-investment grade securities		184,648			3,462			131,488			51,720			316,136			55,182
		Total fixed maturity securities	$	2,079,630		$	34,480		$	365,855		$	86,215		$	2,445,485		$	120,695
	Non-redeemable preferred stock		$	7,885		$	7		$	1		$	1		$	7,886		$	8
	Other equity securities			110,187			1,829			--			--			110,187			1,829
		Total equity securities	$	118,072		$	1,836		$	1		$	1		$	118,073		$	1,837

			Less than 12 months						12 months or greater						Total
						Gross						Gross						Gross
December 31, 2012:			Estimated			Unrealized			Estimated			Unrealized			Estimated			Unrealized
			Fair Value			Losses			Fair Value			Losses			Fair Value			Losses
Investment grade securities:
	Corporate securities		$	786,203		$	13,276		$	108,187		$	17,386		$	894,390		$	30,662
	Canadian and Canadian provincial
		governments		12,349			174			--			--			12,349			174
	Residential mortgage-backed securities			22,288			97			19,394			3,199			41,682			3,296
	Asset-backed securities			59,119			449			96,179			9,508			155,298			9,957
	Commercial mortgage-backed securities			89,507			797			29,181			7,974			118,688			8,771
	U.S. government and agencies			7,272			24			--			--			7,272			24
	State and political subdivisions			20,602			1,514			11,736			4,132			32,338			5,646
	Other foreign government, supranational and
		foreign government-sponsored enterprises		244,817			1,953			7,435			761			252,252			2,714
		Total investment grade securities		1,242,157			18,284			272,112			42,960			1,514,269			61,244
Non-investment grade securities:
	Corporate securities			181,168			3,170			39,123			5,501			220,291			8,671
	Residential mortgage-backed securities			15,199			80			2,633			347			17,832			427
	Asset-backed securities			3,421			26			31,938			18,815			35,359			18,841
	Commercial mortgage-backed securities			3,317			764			68,405			42,307			71,722			43,071
		Total non-investment grade securities		203,105			4,040			142,099			66,970			345,204			71,010
		Total fixed maturity securities	$	1,445,262		$	22,324		$	414,211		$	109,930		$	1,859,473		$	132,254
	Non-redeemable preferred stock		$	5,577		$	52		$	5,679		$	118		$	11,256		$	170
	Other equity securities			85,374			1,134			--			--			85,374			1,134
		Total equity securities	$	90,951		$	1,186		$	5,679		$	118		$	96,630		$	1,304

Investment Income

Investment Income, Net of Related Expenses
Major categories of investment income, net of related expenses, consist of the following (dollars in thousands):
	Three months ended
	March 31,
	2013			2012
Fixed maturity securities available-for-sale	$	239,244		$	191,418
Mortgage loans on real estate		28,243			14,965
Policy loans		17,910			16,783
Funds withheld at interest		137,259			115,014
Short-term investments		813			988
Other invested assets		13,922			11,322
Investment revenue		437,391			350,490
Investment expense		12,260			9,550
Investment income, net of related expenses	$	425,131		$	340,940

Gain Loss On Investments

Investment Related Gains (Losses), Net
Investment related gains (losses), net consist of the following (dollars in thousands):
				Three months ended
				March 31,
				2013			2012
Fixed maturities and equity securities available for sale:
	Other-than-temporary impairment losses on fixed maturities			$	(202)		$	(7,607)
	Portion of loss recognized in accumulated other comprehensive income (before taxes)				--			(7,221)
	Net other-than-temporary impairment losses on fixed maturities recognized in earnings				(202)			(14,828)
	Impairment losses on equity securities				--			(839)
	Gain on investment activity				21,680			22,312
	Loss on investment activity				(11,212)			(7,504)
Other impairment losses and change in mortgage loan provision					(1,626)			(5,843)
Derivatives and other, net					85,731			50,222
Total investment related gains (losses), net				$	94,371		$	43,520

Disclosure Of Real Estate Holdings By Property Type [Table Text Block]

			March 31, 2013						December 31, 2012
			Recorded			Percentage			Recorded			Percentage
Property type:			Investment			of Total			Investment			of Total
	Apartment		$	230,762		9.9	%		$	229,266		9.9	%
	Retail			715,036		30.6				669,958		29.0
	Office building			836,332		35.8				825,406		35.7
	Industrial			426,011		18.2				455,682		19.7
	Other commercial			126,974		5.5				131,855		5.7
Total			$	2,335,115		100.0	%		$	2,312,167		100.0	%

Disclosure Of Real Estate Holdings By Geographical Region [Table Text Block]

			March 31, 2013						December 31, 2012
			Recorded			Percentage			Recorded			Percentage
			Investment			of Total			Investment			of Total
Pacific			$	597,540		25.6	%		$	593,589		25.7	%
South Atlantic				483,398		20.7				477,068		20.5
Mountain				251,406		10.8				233,174		10.1
Middle Atlantic				286,314		12.3				300,475		13.0
West North Central				160,203		6.8				168,063		7.3
East North Central				243,202		10.4				224,122		9.7
West South Central				160,117		6.9				161,451		7.0
East South Central				62,323		2.7				62,789		2.7
New England				90,612		3.8				91,436		4.0
	Total		$	2,335,115		100.0	%		$	2,312,167		100.0	%

Mortgage Loans Classified By Contractual Maturity Date [Table Text Block]

The maturities of the mortgage loans, gross of valuation allowances, as of March 31, 2013 and December 31, 2012 are as follows (dollars in thousands):
														March 31, 2013			December 31, 2012
Due within five years			$	1,157,373		$	1,187,387
Due after five years through ten years				832,292			776,655
Due after ten years				345,450			348,125
		Total	$	2,335,115		$	2,312,167

Mortgage Loan Internal Credit Risk Grade [Table Text Block]

Internal credit risk grade:			March 31, 2013			December 31, 2012
	High investment grade		$	1,473,018		$	1,235,605
	Investment grade			622,794			834,494
	Average			147,650			132,607
	Watch list			62,679			76,463
	In or near default			28,974			32,998
		Total	$	2,335,115		$	2,312,167

Schedule Of Analysis Of Past Due Financing Receivables

			March 31, 2013			December 31, 2012
31-60 days past due			$	6,594		$	7,504
61-90 days past due				--			--
Greater than 90 days				8,342			16,886
	Total past due			14,936			24,390
Current				2,320,179			2,287,777
		Total	$	2,335,115		$	2,312,167

Recorded Investment And Allowance For Credit Losses

The following table presents the recorded investment in mortgage loans, by method of evaluation of credit loss, and the related valuation allowances, by type of credit loss, at (dollars in thousands):
			March 31, 2013			December 31, 2012
Mortgage loans:
	Evaluated individually for credit losses		$	41,167		$	39,956
	Evaluated collectively for credit losses			2,293,948			2,272,211
		Mortgage loans, gross of valuation allowances		2,335,115			2,312,167
Valuation allowances:
	Specific for credit losses			6,008			6,980
	Non-specifically identified credit losses			3,916			4,600
		Total valuation allowances		9,924			11,580
		Mortgage loans, net of valuation allowances	$	2,325,191		$	2,300,587

Allowance For Mortgage Loan And Lease Losses Provision For Loss Net

			Three Months Ended March 31,
			2013			2012
Balance, beginning of period			$	11,580		$	11,793
Charge-offs				(852)			(2,193)
Provision (release)				(804)			5,050
Balance, end of period			$	9,924		$	14,650

Impaired Financing Receivables Table

		Unpaid Principal Balance			Recorded Investment			Related Allowance			Carrying Value
March 31, 2013:
Impaired mortgage loans with no valuation allowance recorded		$	14,802		$	14,259		$	--		$	14,259
Impaired mortgage loans with valuation allowance recorded			26,975			26,908			6,008			20,900
	Total impaired mortgage loans	$	41,777		$	41,167		$	6,008		$	35,159
December 31, 2012:
Impaired mortgage loans with no valuation allowance recorded		$	13,039		$	12,496		$	--		$	12,496
Impaired mortgage loans with valuation allowance recorded			27,527			27,460			6,980			20,480
	Total impaired mortgage loans	$	40,566		$	39,956		$	6,980		$	32,976

		Three Months Ended
		March 31, 2013						March 31, 2012
		Average Investment(1)			Interest Income			Average Investment(1)			Interest Income
Impaired mortgage loans with no valuation allowance recorded		$	13,378		$	135		$	21,571		$	169
Impaired mortgage loans with valuation allowance recorded			27,184			240			37,308			308
	Total	$	40,562		$	375		$	58,879		$	477
(1)	Average recorded investment represents the average loan balances as of the beginning of period and all subsequent quarterly end of period balances.

Schedule Of Other Invested Assets [Table Text Block]

			March 31, 2013			December 31, 2012
Equity securities			$	220,665		$	222,700
Limited partnerships and real estate joint ventures				375,451			356,419
Structured loans				272,592			306,497
Derivatives				151,761			168,208
Other				109,182			105,719
	Total other invested assets		$	1,129,651		$	1,159,543

Offsetting Assets And Liabilities [Table Text Block]

											Gross Amounts Not Offset in the Balance Sheet
					Gross Amounts			Net Amounts						Cash Collateral
		Gross Amounts			Offset in the			Presented in the			Financial			Pledged/
		Recognized			Balance Sheet			Balance Sheet			Instruments			Received			Net Amount
March 31, 2013:
	Derivative assets	$	175,236		$	(23,475)		$	151,761		$	(17,664)		$	(126,329)		$	7,768
	Derivative liabilities		42,079			(23,475)			18,604			(14,118)			(6,250)			(1,764)
December 31, 2012:
	Derivative assets	$	190,634		$	(22,426)		$	168,208		$	(22,458)		$	(136,414)		$	9,336
	Derivative liabilities		54,078			(22,426)			31,652			(1,565)			(27,867)			2,220

X

- Definition

The table presents the rollforward of valuation allowance for mortgage loans held-for-investment, by portfolio segment.

+ References

No definition available.

+ Details

Name:	rga_AllowanceForLoanAndLeaseLossesProvisionForLossNetTextBlock
Namespace Prefix:	rga_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

This table presents information on how the Company diversifies its real estate holdings by geographical location within the United States of America to reduce the risk of concentration.

+ References

No definition available.

+ Details

Name:	rga_DisclosureOfRealEstateHoldingsByGeographicalRegionTableTextBlock
Namespace Prefix:	rga_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

This table presents information on how the Company diversifies its real estate holdings by property type to reduce the risk of concentration.

+ References

No definition available.

+ Details

Name:	rga_DisclosureOfRealEstateHoldingsByPropertyTypeTableTextBlock
Namespace Prefix:	rga_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Fair Value And Investments In Debt And Marketable Equity Securities And Certain Trading Assets Disclosures

+ References

No definition available.

+ Details

Name:	rga_FairValueAndInvestmentsInDebtAndMarketableEquitySecuritiesAndCertainTradingAssetsDisclosuresTextBlock
Namespace Prefix:	rga_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

This table includes the amortized cost, estimated fair value and average credit rating by industry type for the fixed maturity holdings.

+ References

No definition available.

+ Details

Name:	rga_FixedMaturityHoldingsIndustryTypesWeightedAverageCreditRatingsTableTextBlock
Namespace Prefix:	rga_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Investments classified by contractual maturity date.

+ References

No definition available.

+ Details

Name:	rga_InvestmentsClassifiedByContractualMaturityDateTextBlock
Namespace Prefix:	rga_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

This table presents certain information about equity securities in an unrealized gross loss position of 20% or more.

+ References

No definition available.

+ Details

Name:	rga_InvestmentsInDebtAndEquitySecuritiesGrossUnrealizedLossesDisclosuresTextBlock
Namespace Prefix:	rga_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

This table presents information regarding the credit quality indicators for mortgage loans.

+ References

No definition available.

+ Details

Name:	rga_MortgageLoanInternalCreditRiskGradeTableTextBlock
Namespace Prefix:	rga_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Mortgage loans classified by contractual maturity date.

+ References

No definition available.

+ Details

Name:	rga_MortgageLoansClassifiedByContractualMaturityDateTableTextBlock
Namespace Prefix:	rga_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of information about derivative and financial assets and liabilities that are subject to offsetting, including enforceable master netting arrangements.

+ References

No definition available.

+ Details

Name:	rga_OffsettingAssetsAndLiabilitiesTableTextBlock
Namespace Prefix:	rga_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The table presents the recorded investment in mortgage loans by method of evaluation loss and related valuation allowances, by type of credit loss.

+ References

No definition available.

+ Details

Name:	rga_RecordedInvestmentAndAllowanceForCreditLossesTextBlock
Namespace Prefix:	rga_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Rollforward of cumulative credit loss component of OTTI loss recognized in earnings on fixed maturity securities still held, for which a portion of the OTTI loss was recognized in other comprehensive income (loss).

+ References

No definition available.

+ Details

Name:	rga_RollforwardOfCumulativeCreditLossComponentOfOttiIncomeLossTextBlock
Namespace Prefix:	rga_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Schedule Of Analysis of Past Due Financing Receivables

+ References

No definition available.

+ Details

Name:	rga_ScheduleOfAnalysisOfPastDueFinancingReceivablesTextBlock
Namespace Prefix:	rga_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

No authoritative reference available.

+ References

No definition available.

+ Details

Name:	rga_ScheduleOfCertainLoansAcquiredInTransferAccountedForAsAvailableForSaleDebtSecuritiesAccretableYieldTableTextBlock
Namespace Prefix:	rga_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

No authoritative reference available.

+ References

No definition available.

+ Details

Name:	rga_ScheduleOfCertainLoansAcquiredInTransferAccountedForAsAvailableForSaleDebtSecuritiesAtAcquisitionDateTableTextBlock
Namespace Prefix:	rga_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the carrying amounts of other invested assets.

+ References

No definition available.

+ Details

Name:	rga_ScheduleOfOtherInvestedAssetsTableTextBlock
Namespace Prefix:	rga_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The entire disclosure for certain contractual rights to receive money on demand or on fixed or determinable dates with evidence of deterioration of credit quality since origination that were acquired by completion of a transfer for which it is probable, at acquisition, that the investor will be unable to collect all contractually required payments receivable.

+ References

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

-Publisher AICPA

-Name Statement of Position (SOP)

-Number 03-3

-Paragraph 3

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.



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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 310

-SubTopic 10

-Section 50

-Paragraph 15

-URI http://asc.fasb.org/extlink&oid=6965416&loc=d3e5212-111524



Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Statement of Position (SOP)

-Number 03-3

-Paragraph 14

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.



Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 310

-SubTopic 30

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6379141&loc=d3e15029-111544



Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Statement of Position (SOP)

-Number 03-3

-Paragraph 15

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.



Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Statement of Position (SOP)

-Number 03-3

-Paragraph 16

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.



Reference 7: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 310

-SubTopic 30

-Section 50

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6379141&loc=d3e15032-111544

+ Details

Name:	us-gaap_AccountingForCertainLoansAndDebtSecuritiesAcquiredInTransferDisclosureTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of available-for-sale securities which consist of all investments in certain debt and equity securities neither classified as trading or held-to-maturity securities. A debt security represents a creditor relationship with an enterprise. Debt securities include, among other items, US Treasury securities, US government securities, municipal securities, corporate bonds, convertible debt, commercial paper, and all securitized debt instruments. An equity security represents an ownership interest in an enterprise or the right to acquire or dispose of an ownership interest in an enterprise at fixed or determinable prices. Equity securities include, among other things, common stock, certain preferred stock, warrant rights, call options, and put options, but do not include convertible debt.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 942

-SubTopic 320

-Section 50

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6957658&loc=d3e62557-112803



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

-Publisher FASB

-Name FASB Staff Position (FSP)

-Number FAS115-1/124-1

-Paragraph 17

-Subparagraph a, b

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.



Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 942

-SubTopic 320

-Section 50

-Paragraph 3

-URI http://asc.fasb.org/extlink&oid=6957658&loc=d3e62586-112803



Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 115

-Paragraph 19, 20, 21

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.



Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 320

-SubTopic 10

-Section 50

-Paragraph 6

-URI http://asc.fasb.org/extlink&oid=6872113&loc=d3e27290-111563



Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Emerging Issues Task Force (EITF)

-Number 03-1

-Paragraph 21

-Subparagraph a, b

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.



Reference 7: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 320

-SubTopic 10

-Section 50

-Paragraph 9

-URI http://asc.fasb.org/extlink&oid=6872113&loc=d3e27357-111563



Reference 8: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 320

-SubTopic 10

-Section 50

-Paragraph 3

-URI http://asc.fasb.org/extlink&oid=6872113&loc=d3e27198-111563



Reference 9: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 320

-SubTopic 10

-Section 50

-Paragraph 7

-URI http://asc.fasb.org/extlink&oid=6872113&loc=d3e27337-111563



Reference 10: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 320

-SubTopic 10

-Section 50

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6872113&loc=d3e27161-111563

+ Details

Name:	us-gaap_AvailableForSaleSecuritiesTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the realized and unrealized gains and losses reported in the statement of income which have resulted from the sale and holding of marketable securities, respectively, as well as the sale or disposal of cost method investments. Such amounts would include realized gains and losses on the sale or disposal of trading, available-for-sale, and held-to-maturity securities, unrealized gains and losses on trading securities, unrealized gains and losses on available-for-sale and held-to-maturity securities transferred to the trading securities category, realized gains and losses on the sale or disposal of cost method investments, and losses recognized for other than temporary impairments (OTTI) of such investments.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 320

-SubTopic 10

-Section 50

-Paragraph 9

-Subparagraph (c)-(e)

-URI http://asc.fasb.org/extlink&oid=6872113&loc=d3e27357-111563



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

-Publisher AICPA

-Name Accounting Principles Board Opinion (APB)

-Number 18

-Paragraph 5

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.



Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 115

-Paragraph 12

-Subparagraph a, b

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.



Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 320

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SAB TOPIC 5.M)

-URI http://asc.fasb.org/extlink&oid=6784337&loc=d3e87990-122713



Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 115

-Paragraph 21

-Subparagraph d

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.



Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 320

-SubTopic 10

-Section 50

-Paragraph 10

-Subparagraph (c)

-URI http://asc.fasb.org/extlink&oid=6872113&loc=d3e27405-111563



Reference 7: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Staff Accounting Bulletin (SAB)

-Number Topic 5

-Section M



Reference 8: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 115

-Paragraph 7, 13, 16, 22

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.



Reference 9: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 320

-SubTopic 10

-Section 25

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6379932&loc=d3e22054-111558

+ Details

Name:	us-gaap_GainLossOnInvestmentsTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of impaired financing receivables.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 310

-SubTopic 10

-Section 50

-Paragraph 15

-URI http://asc.fasb.org/extlink&oid=6965416&loc=d3e5212-111524

+ Details

Name:	us-gaap_ImpairedFinancingReceivablesTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of investment income derived from investments in debt and equity securities consisting of interest income earned from investments in debt securities and on cash and cash equivalents, dividend income from investments in equity securities, and income or expense derived from the amortization of investment related discounts or premiums, respectively. This item does not include realized or unrealized gains or losses on the sale or holding of investments in debt and equity securities required to be included in earnings for the period or for other than temporary losses related to investments in debt and equity securities which are included in realized losses in the period recognized.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 225

-SubTopic 10

-Section S99

-Paragraph 2

-Subparagraph (SX 210.5-03.9)

-URI http://asc.fasb.org/extlink&oid=6880815&loc=d3e20235-122688



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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 225

-SubTopic 10

-Section S99

-Paragraph 2

-Subparagraph (SX 210.5-03.7(a),(b))

-URI http://asc.fasb.org/extlink&oid=6880815&loc=d3e20235-122688



Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name FASB Staff Position (FSP)

-Number FAS115-1/124-1

-Paragraph 13, 14, 15, 16

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.



Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 115

-Paragraph 14, 16

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.



Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 225

-SubTopic 10

-Section S99

-Paragraph 2

-Subparagraph (SX 210.5-03.8)

-URI http://asc.fasb.org/extlink&oid=6880815&loc=d3e20235-122688

+ Details

Name:	us-gaap_InvestmentIncomeTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Details

Name:	us-gaap_InvestmentsAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration