XML 18 R9.htm IDEA: XBRL DOCUMENT
v3.23.1

RECAST | 9 Months Ended
--- | ---
Dec. 31, 2021
Accounting Changes and Error Corrections [Abstract] |
Recast | RECAST When preparing the condensed consolidated financial statements as of September 30, 2022 and for the three and six months ended September 30, 2022, management determined that certain amounts included in the Company’s condensed consolidated financial statements as of December 31, 2021, and 2020, required revision, because the assets and liabilities to be disposed of in connection with the planned sale of Freedom RU and Freedom Bank RU met the held for sale criteria, such subsidiaries are presented as discontinued operations in accordance with ASC 205 and 360 in the condensed consolidated financial statements as of December 31, 2021 and for the three and nine months ended December 31, 2021 and in the corresponding periods of 2020 for comparative purposes. For additional information see Note 22 Assets and Liabilities held for sale to the condensed consolidated financial statements. The previously issued Condensed Consolidated Balance Sheets as of December 31, 2021, and March 31, 2021 and Condensed Consolidated Statement of Operations and Statements of Other Comprehensive Income for the three and nine months ended December 31, 2021, and 2020 have been revised as follows:
| As of December 31, 2021
| As previously reported |  | Recast discontinued operations |  | As recasted
ASSETS |  |  |  |  |
Cash and cash equivalents | $ | 493,263 |  |  | $ | (346,905) |  |  | $ | 146,358 |
Trading securities | 1,348,656 |  |  | (400,823) |  |  | 947,833 |
Restricted cash | 404,718 |  |  | 12,025 |  |  | 416,743 |
Brokerage and other receivables, net | 302,403 |  |  | (108,245) |  |  | 194,158 |
Loans issued | 44,995 |  |  | (2,556) |  |  | 42,439 |
Other assets | 30,321 |  |  | (6,291) |  |  | 24,030 |
Fixed assets, net | 21,221 |  |  | (3,822) |  |  | 17,399 |
Right-of-use asset | 17,830 |  |  | (10,904) |  |  | 6,926 |
Intangible assets, net | 8,703 |  |  | (5,031) |  |  | 3,672 |
Goodwill | 7,840 |  |  | — |  |  | 7,840 |
Available-for-sale securities, at fair value | 1 |  |  | — |  |  | 1 |
Assets held for sale | — |  |  | 919,592 |  |  | 919,592 |
TOTAL ASSETS | $ | 2,679,951 |  |  | $ | 47,040 |  |  | $ | 2,726,991 |
LIABILITIES AND SHAREHOLDERS’ EQUITY |  |  |  |  |
Securities repurchase agreement obligations | $ | 710,284 |  |  | $ | (82,791) |  |  | $ | 627,493 |
Customer liabilities | 1,145,070 |  |  | (592,055) |  |  | 553,015 |
Trade payables | 51,031 |  |  | (656) |  |  | 50,375 |
Current income tax liability | 20,620 |  |  | (41) |  |  | 20,579 |
Securities sold, not yet purchased – at fair value | 15,167 |  |  | — |  |  | 15,167 |
Loans received | 3,497 |  |  | — |  |  | 3,497 |
Debt securities issued | 105,363 |  |  | (71,716) |  |  | 33,647 |
Lease liability | 17,573 |  |  | (10,542) |  |  | 7,031 |
Deferred income tax liabilities | 1 |  |  | 1,485 |  |  | 1,486 |
Deferred distribution payments | 8,534 |  |  | — |  |  | 8,534 |
Liabilities held for sale | — |  |  | 809,727 |  |  | 809,727 |
Other liabilities | 11,321 |  |  | (6,371) |  |  | 4,950 |
TOTAL LIABILITIES | 2,088,461 |  |  | 47,040 |  |  | 2,135,501 |
Commitments and Contingent Liabilities (Note 30) | — |  |  | — |  |  | — |
SHAREHOLDERS’ EQUITY |  |  |  |  |
Preferred stock - $0.001 par value; 20,000,000 shares authorized, no shares issued or outstanding | — |  |  | — |  |  | — |
Common stock - $0.001 par value; 500,000,000 shares authorized; | 59 |  |  | — |  |  | 59 |
Additional paid in capital | 115,278 |  |  | — |  |  | 115,278 |
Retained earnings | 516,149 |  |  | — |  |  | 516,149 |
Accumulated other comprehensive loss | (39,152) |  |  | — |  |  | (39,152) |
TOTAL EQUITY ATTRIBUTABLE TO THE COMPANY | 592,334 |  |  | — |  |  | 592,334 |
Non-controlling interest | (844) |  |  | — |  |  | (844) |
TOTAL SHAREHOLDERS’ EQUITY | 591,490 |  |  | — |  |  | 591,490 |
TOTAL LIABILITIES AND SHAREHOLDERS’ EQUITY | $ | 2,679,951 |  |  | $ | 47,040 |  |  | $ | 2,726,991 |
| As of March 31, 2021
| As previously reported |  | Recast discontinued operations |  | As recasted
ASSETS |  |  |  |  |
Cash and cash equivalents | $ | 698,828 |  |  | $ | (530,811) |  |  | $ | 168,017 |
Trading securities | 736,188 |  |  | (148,642) |  |  | 587,546 |
Restricted cash | 437,958 |  |  | 52,733 |  |  | 490,691 |
Brokerage and other receivables, net | 64,801 |  |  | (15,283) |  |  | 49,518 |
Loans issued | 11,667 |  |  | (2,041) |  |  | 9,626 |
Other assets | 19,902 |  |  | (4,263) |  |  | 15,639 |
Fixed assets, net | 18,385 |  |  | (2,814) |  |  | 15,571 |
Right-of-use asset | 13,262 |  |  | (8,636) |  |  | 4,626 |
Intangible assets, net | 9,785 |  |  | (5,883) |  |  | 3,902 |
Goodwill | 7,868 |  |  | (731) |  |  | 7,137 |
Available-for-sale securities, at fair value | 1 |  |  | — |  |  | 1 |
Assets held for sale | — |  |  | 748,048 |  |  | 748,048 |
TOTAL ASSETS | $ | 2,018,645 |  |  | $ | 81,677 |  |  | $ | 2,100,322 |
LIABILITIES AND SHAREHOLDERS’ EQUITY |  |  |  |  |
Securities repurchase agreement obligations | $ | 426,715 |  |  | $ | (51,997) |  |  | $ | 374,718 |
Customer liabilities | 1,163,697 |  |  | (491,872) |  |  | 671,825 |
Trade payables | 22,304 |  |  | (302) |  |  | 22,002 |
Current income tax liability | 14,843 |  |  | (644) |  |  | 14,199 |
Securities sold, not yet purchased – at fair value | 8,592 |  |  | (23) |  |  | 8,569 |
Loans received | 3,373 |  |  | — |  |  | 3,373 |
Debt securities issued | 68,443 |  |  | (37,094) |  |  | 31,349 |
Lease liability | 13,249 |  |  | (8,438) |  |  | 4,811 |
Deferred income tax liabilities | 4,385 |  |  | (378) |  |  | 4,007 |
Deferred distribution payments | 8,534 |  |  | — |  |  | 8,534 |
Liabilities held for sale | — |  |  | 676,568 |  |  | 676,568 |
Other liabilities | 8,850 |  |  | (4,143) |  |  | 4,707 |
TOTAL LIABILITIES | 1,742,985 |  |  | 81,677 |  |  | 1,824,662 |
Commitments and Contingent Liabilities (Note 30) | — |  |  | — |  |  | — |
SHAREHOLDERS’ EQUITY |  |  |  |  |
Preferred stock - $0.001 par value; 20,000,000 shares authorized, no shares issued or outstanding | — |  |  | — |  |  | — |
Common stock - $0.001 par value; 500,000,000 shares authorized; | 58 |  |  | — |  |  | 58 |
Additional paid in capital | 104,672 |  |  | — |  |  | 104,672 |
Retained earnings | 208,617 |  |  | — |  |  | 208,617 |
Accumulated other comprehensive loss | (36,046) |  |  | — |  |  | (36,046) |
TOTAL EQUITY ATTRIBUTABLE TO THE COMPANY | 277,301 |  |  | — |  |  | 277,301 |
Non-controlling interest | (1,641) |  |  | — |  |  | (1,641) |
TOTAL SHAREHOLDERS’ EQUITY | 275,660 |  |  | — |  |  | 275,660 |
TOTAL LIABILITIES AND SHAREHOLDERS’ EQUITY | $ | 2,018,645 |  |  | $ | 81,677 |  |  | $ | 2,100,322 |
| Three months ended December 31, 2021
| As previously reported* |  | Recast discontinued operations |  | As recasted
Revenue: |  |  |  |  |
Fee and commission income | $ | 117,316 |  |  | $ | (25,905) |  |  | $ | 91,411 |
Net gain on trading securities | 403 |  |  | 6,611 |  |  | 7,014 |
Interest income | 27,828 |  |  | (3,029) |  |  | 24,799 |
Net (loss)/gain on foreign exchange operations | 451 |  |  | 655 |  |  | 1,106 |
Net loss on derivative | (314) |  |  | — |  |  | (314) |
TOTAL REVENUE, NET | 145,684 |  |  | (21,668) |  |  | 124,016 |
Expense: |  |  |  |  |
Fee and commission expense | 22,716 |  |  | (2,076) |  |  | 20,640 |
Interest expense | 20,799 |  |  | (2,365) |  |  | 18,434 |
Operating expense | 50,496 |  |  | (22,253) |  |  | 28,243 |
Provision for impairment losses | 45 |  |  | (13) |  |  | 32 |
Other expense, net | (64) |  |  | (30) |  |  | (94) |
TOTAL EXPENSE | 93,992 |  |  | (26,737) |  |  | 67,255 |
INCOME BEFORE INCOME TAX | 51,692 |  |  | 5,069 |  |  | 56,761 |
Income tax expense | (806) |  |  | (962) |  |  | (1,768) |
INCOME FROM CONTINUING OPERATIONS | 50,886 |  |  | 4,107 |  |  | 54,993 |
Income/(loss) before income tax (expense)/benefit of discontinued operations | — |  |  | (5,067) |  |  | (5,067) |
Income tax (expense)/benefit of discontinued operations | — |  |  | 962 |  |  | 962 |
Income/(loss) from discontinued operation | — |  |  | (4,105) |  |  | (4,105) |
NET INCOME | 50,886 |  |  | 2 |  |  | 50,888 |
Less: Net loss attributable to non-controlling interest in subsidiary | (343) |  |  | — |  |  | (343) |
NET INCOME ATTRIBUTABLE TO COMMON SHAREHOLDERS | $ | 51,229 |  |  | $ | 2 |  |  | $ | 51,231 |
OTHER COMPREHENSIVE INCOME |  |  |  |  |
Reclassification adjustment for net realized gain on available-for-sale investments disposed of in the period, net of tax effect | — |  |  | — |  |  | — |
Foreign currency translation adjustments, net of tax effect | (7,336) |  |  | 2,672 |  |  | (4,664) |
OTHER COMPREHENSIVE INCOME/(LOSS) | (7,336) |  |  | 2,672 |  |  | (4,664) |
COMPREHENSIVE INCOME BEFORE NON-CONTROLLING INTERESTS | $ | 43,550 |  |  | $ | 2,674 |  |  | $ | 46,224 |
Less: Comprehensive loss attributable to non-controlling interest in subsidiary | (343) |  |  | — |  |  | (343) |
COMPREHENSIVE INCOME ATTRIBUTABLE TO COMMON SHAREHOLDERS | $ | 43,893 |  |  | $ | 2,674 |  |  | $ | 46,567 |
For the three months ended December 31, 2021, the Company’s EPS as reported was 0.86 for basic and diluted EPS. Due to the items noted above, the Company’s EPS has been recast to 0.93, (0.07), and 0.86 for basic and diluted EPS for continuing operations, discontinued operations, and total EPS, respectively.
| Three months ended December 31, 2020
| As previously reported* |  | Recast discontinued operations |  | As recasted
Revenue: |  |  |  |  |
Fee and commission income | $ | 72,484 |  |  | $ | (14,385) |  |  | $ | 58,099 |
Net gain on trading securities | 18,944 |  |  | (4,972) |  |  | 13,972 |
Interest income | 9,223 |  |  | (3,999) |  |  | 5,224 |
Net (loss)/gain on foreign exchange operations | (1,413) |  |  | 1,516 |  |  | 103 |
Net gain on derivative | 995 |  |  | (49) |  |  | 946 |
TOTAL REVENUE, NET | 100,233 |  |  | (21,889) |  |  | 78,344 |
Expense: |  |  |  |  |
Fee and commission expense | 20,278 |  |  | (1,983) |  |  | 18,295 |
Interest expense | 6,649 |  |  | (3,426) |  |  | 3,223 |
Operating expense | 21,921 |  |  | (11,583) |  |  | 10,338 |
Provision for impairment losses | 1,109 |  |  | (157) |  |  | 952 |
Other expense, net | 244 |  |  | (229) |  |  | 15 |
TOTAL EXPENSE | 50,201 |  |  | (17,378) |  |  | 32,823 |
INCOME BEFORE INCOME TAX | 50,032 |  |  | (4,511) |  |  | 45,521 |
Income tax expense | (7,711) |  |  | 1,112 |  |  | (6,599) |
INCOME FROM CONTINUING OPERATIONS | 42,321 |  |  | (3,399) |  |  | 38,922 |
Income before income tax expense of discontinued operations | — |  |  | 4,511 |  |  | 4,511 |
Income tax expense of discontinued operations | — |  |  | (1,112) |  |  | (1,112) |
Income from discontinued operations | — |  |  | 3,399 |  |  | 3,399 |
NET INCOME | 42,321 |  |  | — |  |  | 42,321 |
Less: Net loss attributable to non-controlling interest in subsidiary | (53) |  |  | — |  |  | (53) |
NET INCOME ATTRIBUTABLE TO COMMON SHAREHOLDERS | $ | 42,374 |  |  | $ | — |  |  | $ | 42,374 |
OTHER COMPREHENSIVE INCOME |  |  |  |  |
Reclassification adjustment for net realized gain on available-for-sale investments disposed of in the period, net of tax effect | — |  |  | — |  |  | — |
Foreign currency translation adjustments, net of tax effect | 6,851 |  |  | — |  |  | 6,851 |
OTHER COMPREHENSIVE INCOME | 6,851 |  |  | — |  |  | 6,851 |
COMPREHENSIVE INCOME BEFORE NON-CONTROLLING INTERESTS | $ | 49,172 |  |  | $ | — |  |  | $ | 49,172 |
Less: Comprehensive loss attributable to non-controlling interest in subsidiary | (53) |  |  | — |  |  | (53) |
COMPREHENSIVE INCOME ATTRIBUTABLE TO COMMON SHAREHOLDERS | $ | 49,225 |  |  | $ | — |  |  | $ | 49,225 |
For the three months ended December 31, 2020, the Company’s EPS as reported was 0.73 for basic and diluted EPS. Due to the items noted above, the Company’s EPS has been recast to 0.67, 0.06, and for basic and diluted EPS for continuing operations, discontinued operations, and 0.73, 0.72 for basic and diluted total EPS, respectively.
| Nine months ended December 31, 2021
| As previously reported* |  | Recast discontinued operations |  | As recasted
Revenue: |  |  |  |  |
Fee and commission income | $ | 327,966 |  |  | $ | (65,251) |  |  | $ | 262,715 |
Net gain on trading securities | 185,554 |  |  | 9,716 |  |  | 195,270 |
Interest income | 69,259 |  |  | (9,920) |  |  | 59,339 |
Net (loss)/gain on foreign exchange operations | 885 |  |  | 2,888 |  |  | 3,773 |
Net loss on derivative | (1,028) |  |  | — |  |  | (1,028) |
TOTAL REVENUE, NET | 582,636 |  |  | (62,567) |  |  | 520,069 |
Expense: |  |  |  |  |
Fee and commission expense | 67,547 |  |  | (6,301) |  |  | 61,246 |
Interest expense | 51,256 |  |  | (6,824) |  |  | 44,432 |
Operating expense | 117,384 |  |  | (53,840) |  |  | 63,544 |
Provision for impairment losses | 704 |  |  | (90) |  |  | 614 |
Other expense, net | 600 |  |  | (120) |  |  | 480 |
TOTAL EXPENSE | 237,491 |  |  | (67,175) |  |  | 170,316 |
INCOME BEFORE INCOME TAX | 345,145 |  |  | 4,608 |  |  | 349,753 |
Income tax expense | (38,037) |  |  | (943) |  |  | (38,980) |
INCOME FROM CONTINUING OPERATIONS | 307,108 |  |  | 3,665 |  |  | 310,773 |
Income/(loss) before income tax (expense)/benefit of discontinued operations | — |  |  | (4,609) |  |  | (4,609) |
Income tax (expense)/benefit of discontinued operations | — |  |  | 953 |  |  | 953 |
Income/(loss) from discontinued operations | — |  |  | (3,656) |  |  | (3,656) |
NET INCOME | 307,108 |  |  | 9 |  |  | 307,117 |
Less: Net loss attributable to non-controlling interest in subsidiary | (415) |  |  | — |  |  | (415) |
NET INCOME ATTRIBUTABLE TO COMMON SHAREHOLDERS | $ | 307,523 |  |  | $ | 9 |  |  | $ | 307,532 |
OTHER COMPREHENSIVE INCOME |  |  |  |  |
Reclassification adjustment for net realized gain on available-for-sale investments disposed of in the period, net of tax effect | — |  |  | — |  |  | — |
Foreign currency translation adjustments, net of tax effect | (3,106) |  |  | 2,574 |  |  | (532) |
OTHER COMPREHENSIVE INCOME/(LOSS) | (3,106) |  |  | 2,574 |  |  | (532) |
COMPREHENSIVE INCOME BEFORE NON-CONTROLLING INTERESTS | $ | 304,002 |  |  | $ | 2,583 |  |  | $ | 306,585 |
Less: Comprehensive loss attributable to non-controlling interest in subsidiary | (415) |  |  | — |  |  | (415) |
COMPREHENSIVE INCOME ATTRIBUTABLE TO COMMON SHAREHOLDERS | 304,417 |  |  | 2,583 |  |  | 307,000 |
For the nine months ended December 31, 2021, the Company’s EPS as reported was 5.18 for basic and diluted EPS. Due to the items noted above, the Company’s EPS has been recast to 5.25, (0.06), and 5.18 for basic and diluted EPS for continuing operations, discontinued operations, and total EPS, respectively.
| Nine months ended December 31, 2020
| As previously reported* |  | Recast discontinued operations |  | As recasted
Revenue: |  |  |  |  |
Fee and commission income | $ | 169,590 |  |  | $ | (33,603) |  |  | $ | 135,987 |
Net gain on trading securities | 36,330 |  |  | (17,087) |  |  | 19,243 |
Interest income | 18,930 |  |  | (7,168) |  |  | 11,762 |
Net gain on foreign exchange operations | 1,359 |  |  | (1,217) |  |  | 142 |
Net gain on derivative | 149 |  |  | (88) |  |  | 61 |
TOTAL REVENUE, NET | 226,358 |  |  | (59,163) |  |  | 167,195 |
Expense: |  |  |  |  |
Fee and commission expense | 50,068 |  |  | (4,297) |  |  | 45,771 |
Interest expense | 15,092 |  |  | (6,290) |  |  | 8,802 |
Operating expense | 52,214 |  |  | (29,978) |  |  | 22,236 |
Provision for impairment losses | 1,775 |  |  | (202) |  |  | 1,573 |
Other expense/(income), net | 149 |  |  | (206) |  |  | (57) |
TOTAL EXPENSE | 119,298 |  |  | (40,973) |  |  | 78,325 |
INCOME BEFORE INCOME TAX | 107,060 |  |  | (18,190) |  |  | 88,870 |
Income tax expense | (16,900) |  |  | 5,202 |  |  | (11,698) |
INCOME FROM CONTINUING OPERATIONS | 90,160 |  |  | (12,988) |  |  | 77,172 |
Income before income tax expense of discontinued operations | — |  |  | 18,190 |  |  | 18,190 |
Income tax expense of discontinued operations | — |  |  | (5,202) |  |  | (5,202) |
Income from discontinued operations | — |  |  | 12,988 |  |  | 12,988 |
NET INCOME | 90,160 |  |  | — |  |  | 90,160 |
Less: Net income attributable to non-controlling interest in subsidiary | 243 |  |  | — |  |  | 243 |
NET INCOME ATTRIBUTABLE TO COMMON SHAREHOLDERS | $ | 89,917 |  |  | $ | — |  |  | $ | 89,917 |
OTHER COMPREHENSIVE INCOME |  |  |  |  |
Reclassification adjustment for net realized gain on available-for-sale investments disposed of in the period, net of tax effect | 71 |  |  | — |  |  | 71 |
Foreign currency translation adjustments, net of tax effect | 4,565 |  |  | — |  |  | 4,565 |
OTHER COMPREHENSIVE INCOME | 4,636 |  |  | — |  |  | 4,636 |
COMPREHENSIVE INCOME BEFORE NON-CONTROLLING INTERESTS | $ | 94,796 |  |  | $ | — |  |  | $ | 94,796 |
Less: Comprehensive income attributable to non-controlling interest in subsidiary | 243 |  |  | — |  |  | 243 |
COMPREHENSIVE INCOME ATTRIBUTABLE TO COMMON SHAREHOLDERS | $ | 94,553 |  |  | $ | — |  |  | $ | 94,553 |
For the nine months ended December 31, 2020, the Company’s EPS as reported was 1.54 for both basic and diluted EPS. Due to the items noted above, the Company’s EPS has been recast to 1.32, 0.22, and 1.54 for both basic and diluted EPS for continuing operations, discontinued operations, and total EPS, respectively. *amounts with restatement in fee and commission income and interest income, for more information please see Note 4 Restatement.

X
- References No definition available. + Details
Name: | us-gaap_AccountingChangesAndErrorCorrectionsAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The entire disclosure for change in accounting principle. Includes, but is not limited to, nature, reason, and method of adopting amendment to accounting standards or other change in accounting principle. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 65 -Paragraph 1 -Subparagraph (g)(2) -URI http://asc.fasb.org/extlink&oid=123338486&loc=SL49131195-203048 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -URI http://asc.fasb.org/topic&trid=2122394 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 105 -SubTopic 10 -Section 65 -Paragraph 6 -Subparagraph (f) -URI http://asc.fasb.org/extlink&oid=124434974&loc=SL124442142-165695 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 65 -Paragraph 1 -Subparagraph (i) -URI http://asc.fasb.org/extlink&oid=123338486&loc=SL49131195-203048 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 65 -Paragraph 8 -Subparagraph (e)(2) -URI http://asc.fasb.org/extlink&oid=123459177&loc=SL121830611-158277 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section S99 -Paragraph 6 -URI http://asc.fasb.org/extlink&oid=122038215&loc=SL108384541-122693 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 20 -Section 65 -Paragraph 2 -Subparagraph (d)(1) -URI http://asc.fasb.org/extlink&oid=124402435&loc=SL124402458-218513 Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 65 -Paragraph 6 -Subparagraph (e)(2) -URI http://asc.fasb.org/extlink&oid=123597120&loc=SL121967933-165497 Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 65 -Paragraph 1 -Subparagraph (i)(2) -URI http://asc.fasb.org/extlink&oid=123338486&loc=SL49131195-203048 Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 65 -Paragraph 6 -Subparagraph (e)(1) -URI http://asc.fasb.org/extlink&oid=123597120&loc=SL121967933-165497 Reference 11: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 40 -Section 65 -Paragraph 2 -Subparagraph (g)(2)(iii) -URI http://asc.fasb.org/extlink&oid=124501264&loc=SL117420844-207641 Reference 12: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (b)(4) -URI http://asc.fasb.org/extlink&oid=124431687&loc=d3e22499-107794 Reference 13: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 40 -Section 65 -Paragraph 2 -Subparagraph (g)(2)(ii) -URI http://asc.fasb.org/extlink&oid=124501264&loc=SL117420844-207641 Reference 14: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 40 -Section 65 -Paragraph 2 -Subparagraph (g)(2)(i) -URI http://asc.fasb.org/extlink&oid=124501264&loc=SL117420844-207641 Reference 15: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 65 -Paragraph 8 -Subparagraph (e)(1) -URI http://asc.fasb.org/extlink&oid=123459177&loc=SL121830611-158277 Reference 16: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 65 -Paragraph 15 -Subparagraph (g)(1) -URI http://asc.fasb.org/extlink&oid=121322162&loc=SL121327923-165333 Reference 17: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 815 -SubTopic 40 -Section 65 -Paragraph 1 -Subparagraph (e)(1) -URI http://asc.fasb.org/extlink&oid=123482062&loc=SL123482106-238011 Reference 18: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 20 -Section 65 -Paragraph 2 -Subparagraph (d)(2) -URI http://asc.fasb.org/extlink&oid=124402435&loc=SL124402458-218513 Reference 19: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 65 -Paragraph 1 -Subparagraph (j) -URI http://asc.fasb.org/extlink&oid=123338486&loc=SL49131195-203048 Reference 20: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 40 -Section 65 -Paragraph 2 -Subparagraph (g)(2)(iv) -URI http://asc.fasb.org/extlink&oid=124501264&loc=SL117420844-207641 Reference 21: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 926 -SubTopic 20 -Section 65 -Paragraph 2 -Subparagraph (f)(1) -URI http://asc.fasb.org/extlink&oid=120154821&loc=SL120154904-197079 Reference 22: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section S99 -Paragraph 5 -Subparagraph (SAB Topic 11.M.Q2) -URI http://asc.fasb.org/extlink&oid=122038215&loc=d3e31137-122693 Reference 23: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 926 -SubTopic 20 -Section 65 -Paragraph 2 -Subparagraph (f)(2) -URI http://asc.fasb.org/extlink&oid=120154821&loc=SL120154904-197079 Reference 24: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=124431687&loc=d3e22499-107794 Reference 25: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 926 -SubTopic 20 -Section 65 -Paragraph 2 -Subparagraph (f)(3) -URI http://asc.fasb.org/extlink&oid=120154821&loc=SL120154904-197079 Reference 26: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 65 -Paragraph 6 -Subparagraph (e)(3) -URI http://asc.fasb.org/extlink&oid=123597120&loc=SL121967933-165497 Reference 27: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 10 -Section 65 -Paragraph 4 -Subparagraph (e)(1) -URI http://asc.fasb.org/extlink&oid=122640432&loc=SL121648383-210437 Reference 28: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (c)(1) -URI http://asc.fasb.org/extlink&oid=124431687&loc=d3e22499-107794 Reference 29: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 40 -Section 65 -Paragraph 2 -Subparagraph (h)(2) -URI http://asc.fasb.org/extlink&oid=124501264&loc=SL117420844-207641 Reference 30: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 10 -Section 65 -Paragraph 4 -Subparagraph (e)(2) -URI http://asc.fasb.org/extlink&oid=122640432&loc=SL121648383-210437 Reference 31: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (b)(1) -URI http://asc.fasb.org/extlink&oid=124431687&loc=d3e22499-107794 Reference 32: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 848 -SubTopic 10 -Section 65 -Paragraph 1 -Subparagraph (e)(1) -URI http://asc.fasb.org/extlink&oid=122150657&loc=SL122150809-237846 Reference 33: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 65 -Paragraph 8 -Subparagraph (e)(3) -URI http://asc.fasb.org/extlink&oid=123459177&loc=SL121830611-158277 Reference 34: http://www.xbrl.org/2003/role/disclosureRef -Topic 848 -SubTopic 10 -Name Accounting Standards Codification -Section 65 -Paragraph 2 -Publisher FASB -Subparagraph (c) + Details
Name: | us-gaap_NewAccountingPronouncementsAndChangesInAccountingPrinciplesTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration