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Fair Value Accounting (Tables) | 9 Months Ended
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Sep. 30, 2020
Fair Value Disclosures [Abstract] |
Financial Instruments Measured at Fair Value on Recurring Basis | The following tables present all financial instruments measured at fair value on a recurring basis as of September 30, 2020 and December 31, 2019.
| September 30, 2020
(in thousands) | Level 1 |  | Level 2 |  | Level 3 |  | Total Assets and Liabilities at Fair Value
Assets |  |  |  |  |  |  |
Trading securities: |  |  |  |  |  |  |
Mortgage-backed securities issued by U.S. Government agencies | $ | — |  |  | $ | 18 |  |  | $ | — |  |  | $ | 18 |
Collateralized mortgage obligations issued by U.S. Government sponsored enterprises | — |  |  | 604 |  |  | — |  |  | 604 |
Other mortgage-backed securities | — |  |  | 673 |  |  | — |  |  | 673 |
State and municipal securities | — |  |  | 579 |  |  | — |  |  | 579 |
Asset-backed securities | — |  |  | 2,497 |  |  | — |  |  | 2,497 |
Total trading securities | $ | — |  |  | $ | 4,371 |  |  | $ | — |  |  | $ | 4,371 |
Investment securities available for sale: |  |  |  |  |  |  |
U.S. Treasury securities | $ | 20,254 |  |  | $ | — |  |  | $ | — |  |  | $ | 20,254 |
U.S. Government agency securities | — |  |  | 156,614 |  |  | — |  |  | 156,614 |
Mortgage-backed securities issued by U.S. Government agencies | — |  |  | 1,129,392 |  |  | — |  |  | 1,129,392 |
Mortgage-backed securities issued by U.S. Government sponsored enterprises | — |  |  | 4,540,386 |  |  | — |  |  | 4,540,386 |
Collateralized mortgage obligations issued by U.S. Government agencies or sponsored enterprises | — |  |  | 1,345,284 |  |  | — |  |  | 1,345,284 |
Commercial mortgage-backed securities issued by U.S. Government agencies or sponsored enterprises | — |  |  | 354,157 |  |  | — |  |  | 354,157 |
State and municipal securities | — |  |  | 501 |  |  | — |  |  | 501 |
Corporate debt securities and other debt securities | — |  |  | 18,137 |  |  | 1,800 |  |  | 19,937 |
Total investment securities available for sale | $ | 20,254 |  |  | $ | 7,544,471 |  |  | $ | 1,800 |  |  | $ | 7,566,525 |
Mortgage loans held for sale | — |  |  | 285,899 |  |  | — |  |  | 285,899 |
Private equity investments | — |  |  | — |  |  | 958 |  |  | 958 |
Mutual funds and mutual funds held in rabbi trusts | 35,174 |  |  | — |  |  | — |  |  | 35,174 |
GGL/SBA loans servicing asset | — |  |  | — |  |  | 3,100 |  |  | 3,100 |
Derivative assets | — |  |  | 463,028 |  |  | — |  |  | 463,028 |
Liabilities |  |  |  |  |  |  |
Earnout liability | $ | — |  |  | $ | — |  |  | $ | 15,924 |  |  | $ | 15,924 |
Derivative liabilities | — |  |  | 178,508 |  |  | 1,460 |  |  | 179,968 |
| December 31, 2019
(in thousands) | Level 1 |  | Level 2 |  | Level 3 |  | Total Assets and Liabilities at Fair Value
Assets |  |  |  |  |  |  |
Trading securities: |  |  |  |  |  |  |
Collateralized mortgage obligations issued by U.S. Government sponsored enterprises | $ | — |  |  | $ | 2,486 |  |  | $ | — |  |  | $ | 2,486 |
Other mortgage-backed securities | — |  |  | 1,284 |  |  | — |  |  | 1,284 |
State and municipal securities | — |  |  | 65 |  |  | — |  |  | 65 |
Asset-backed securities | — |  |  | 3,227 |  |  | — |  |  | 3,227 |
Other investments | — |  |  | 150 |  |  | — |  |  | 150 |
Total trading securities | $ | — |  |  | $ | 7,212 |  |  | $ | — |  |  | $ | 7,212 |
Investment securities available for sale: |  |  |  |  |  |  |
U.S. Treasury securities | $ | 19,855 |  |  | $ | — |  |  | $ | — |  |  | $ | 19,855 |
U.S. Government agency securities | — |  |  | 36,541 |  |  | — |  |  | 36,541 |
Mortgage-backed securities issued by U.S. Government agencies | — |  |  | 56,816 |  |  | — |  |  | 56,816 |
Mortgage-backed securities issued by U.S. Government sponsored enterprises | — |  |  | 5,180,815 |  |  | — |  |  | 5,180,815 |
Collateralized mortgage obligations issued by U.S. Government agencies or sponsored enterprises | — |  |  | 636,851 |  |  | — |  |  | 636,851 |
Commercial mortgage-backed securities issued by U.S. Government agencies or sponsored enterprises | — |  |  | 371,592 |  |  | — |  |  | 371,592 |
State and municipal securities | — |  |  | 2,075 |  |  | — |  |  | 2,075 |
Asset-backed securities | — |  |  | 327,400 |  |  | — |  |  | 327,400 |
Corporate debt securities and other debt securities | — |  |  | 144,620 |  |  | 2,105 |  |  | 146,725 |
Total investment securities available for sale | $ | 19,855 |  |  | $ | 6,756,710 |  |  | $ | 2,105 |  |  | $ | 6,778,670 |
Mortgage loans held for sale | — |  |  | 115,173 |  |  | — |  |  | 115,173 |
Private equity investments | 15,502 |  |  | — |  |  | 3,887 |  |  | 19,389 |
Mutual funds and mutual funds held in rabbi trusts | 32,348 |  |  | — |  |  | — |  |  | 32,348 |
GGL/SBA loans servicing asset | — |  |  | — |  |  | 3,040 |  |  | 3,040 |
Derivative assets | — |  |  | 140,016 |  |  | — |  |  | 140,016 |
Liabilities |  |  |  |  |  |  |
Trading liability for short positions | $ | 1,560 |  |  | $ | — |  |  | $ | — |  |  | $ | 1,560 |
Earnout liability | — |  |  | — |  |  | 11,016 |  |  | 11,016 |
Derivative liabilities | — |  |  | 34,732 |  |  | 2,339 |  |  | 37,071 |
Schedule of Mortgage Loans Held for Sale and Changes in Fair Value Included in Consolidated Statements of Income | The following table summarizes the difference between the fair value and the UPB of mortgage loans held for sale and the changes in fair value of these loans. An immaterial portion of these changes in fair value was attributable to changes in instrument-specific credit risk.
Mortgage Loans Held for Sale |
(in thousands) | As of September 30, 2020 |  | As of December 31, 2019
Fair value | $ | 285,899 |  |  | $ | 115,173 |
Unpaid principal balance | 276,709 |  |  | 112,218 |
Fair value less aggregate unpaid principal balance | $ | 9,190 |  |  | $ | 2,955 |
Changes in Fair Value Included in Net Income |  |  |  |  |  |  |
| Three Months Ended September 30, |  | Nine Months Ended September 30,
(in thousands) | 2020 |  | 2019 |  | 2020 |  | 2019
Mortgage loans held for sale | $ | 251 |  |  | $ | 892 |  |  | $ | 6,235 |  |  | $ | 1,593 |
Changes in Level 3 Fair Value Measurements |
| Three Months Ended September 30, 2020
(in thousands) | Investment Securities Available for Sale |  | Private Equity Investments |  | GGL / SBA Loans Servicing Asset |  | Earnout Liability |  | Visa Derivative
Beginning balance, July 1, 2020 | $ | 1,662 |  |  | $ | 698 |  |  | $ | 3,019 |  |  | $ | (15,924) |  |  | $ | (1,755) |
Total gains (losses) realized/unrealized: |  |  |  |  |  |  |  |  |
Included in earnings | — |  |  | 260 |  |  | (187) |  |  | — |  |  | — |
Unrealized gains (losses) included in OCI | 138 |  |  | — |  |  | — |  |  | — |  |  | — |
Additions | — |  |  | — |  |  | 268 |  |  | — |  |  | — |
Settlements | — |  |  | — |  |  | — |  |  | — |  |  | 295 |
Ending balance, September 30, 2020 | $ | 1,800 |  |  | $ | 958 |  |  | $ | 3,100 |  |  | $ | (15,924) |  |  | $ | (1,460) |
Total net gains (losses) for the period included in earnings attributable to the change in unrealized gains/(losses) relating to assets/liabilities still held at September 30, 2020 | $ | — |  |  | $ | 260 |  |  | $ | — |  |  | $ | — |  |  | $ | — |
| Three Months Ended September 30, 2019
(in thousands) | Investment Securities Available for Sale |  | Private Equity Investments |  | GGL / SBA Loans Servicing Asset |  | Earnout Liability |  | Visa Derivative
Beginning balance, July 1, 2019 | $ | 2,017 |  |  | $ | 13,341 |  |  | $ | 3,326 |  |  | $ | (14,353) |  |  | $ | (1,049) |
Total gains (losses) realized/unrealized: |  |  |  |  |  |  |  |  |
Included in earnings | — |  |  | 1,194 |  |  | (298) |  |  | (10,457) |  |  | (2,500) |
Unrealized gains (losses) included in OCI | (26) |  |  | — |  |  | — |  |  | — |  |  | — |
Additions | — |  |  | — |  |  | 322 |  |  | — |  |  | — |
Settlements | — |  |  | (3,246) |  |  | — |  |  | — |  |  | 214 |
Ending balance, September 30, 2019 | $ | 1,991 |  |  | $ | 11,289 |  |  | $ | 3,350 |  |  | $ | (24,810) |  |  | $ | (3,335) |
Total net gains (losses) for the period included in earnings attributable to the change in unrealized gains/(losses) relating to assets/liabilities still held at September 30, 2019 | $ | — |  |  | $ | 777 |  |  | $ | — |  |  | $ | (10,457) |  |  | $ | (2,500) |
| Nine Months Ended September 30, 2020
(in thousands) | Investment Securities Available for Sale |  | Private Equity Investments |  | GGL / SBA Loans Servicing Asset |  | Earnout Liability |  | Visa Derivative
Beginning balance, January 1, 2020 | $ | 2,105 |  |  | $ | 3,887 |  |  | $ | 3,040 |  |  | $ | (11,016) |  |  | $ | (2,339) |
Total gains (losses) realized/unrealized: |  |  |  |  |  |  |  |  |
Included in earnings |  |  | (2,929) |  |  | (742) |  |  | (4,908) |  |  | — |
Unrealized gains (losses) included in OCI | (305) |  |  | — |  |  | — |  |  | — |  |  | — |
Additions | — |  |  | — |  |  | 802 |  |  | — |  |  | — |
Settlements | — |  |  | — |  |  | — |  |  | — |  |  | 879 |
Ending balance, September 30, 2020 | $ | 1,800 |  |  | $ | 958 |  |  | $ | 3,100 |  |  | $ | (15,924) |  |  | $ | (1,460) |
Total net gains (losses) for the period included in earnings attributable to the change in unrealized gains/(losses) relating to assets/liabilities still held at September 30, 2020 | $ | — |  |  | $ | (2,929) |  |  | $ | — |  |  | $ | (4,908) |  |  | $ | — |
| Nine Months Ended September 30, 2019
(in thousands) | Investment Securities Available for Sale |  | Private Equity Investments |  | GGL / SBA Loans Servicing Asset |  | Earnout Liability |  | Visa Derivative
Beginning balance, January 1, 2019 | $ | 1,785 |  |  | $ | 11,028 |  |  | $ | 3,729 |  |  | $ | (14,353) |  |  | $ | (1,673) |
Total (losses) gains realized/unrealized: |  |  |  |  |  |  |  |  |
Included in earnings | — |  |  | 3,507 |  |  | (1,091) |  |  | (10,457) |  |  | (2,500) |
Unrealized gains (losses) included in OCI | 206 |  |  | — |  |  | — |  |  | — |  |  | — |
Additions | — |  |  | — |  |  | 712 |  |  | — |  |  | — |
Settlements | — |  |  | (3,246) |  |  | — |  |  | — |  |  | 838 |
Ending balance, September 30, 2019 | $ | 1,991 |  |  | $ | 11,289 |  |  | $ | 3,350 |  |  | $ | (24,810) |  |  | $ | (3,335) |
Total net gains (losses) for the period included in earnings attributable to the change in unrealized losses relating to assets/liabilities still held at September 30, 2019 | $ | — |  |  | $ | 3,090 |  |  | $ | — |  |  | $ | (10,457) |  |  | $ | (2,500) |
Fair Value Inputs, Assets, Quantitative Information | The table below provides an overview of the valuation techniques and significant unobservable inputs used in those techniques to measure financial instruments that are classified within Level 3 of the valuation hierarchy and are measured at fair value on a recurring basis. The range of sensitivities that management utilized in its fair value calculations is deemed acceptable in the industry with respect to the identified financial instruments.
|  |  |  |  |  | September 30, 2020
(dollars in thousands) |  | Valuation Technique |  | Significant Unobservable Input |  | Level 3 Fair Value |  | Rate/Range
Assets measured at fair value on a recurring basis |  |  |  |  |  |  |  |
Investment Securities Available for Sale - Corporate debt and other debt securities - trust preferred security |  | Discounted cash flow analysis |  | Discount rate Forecasted average Prime reset rate |  | $1,800 |  | 5.83% 3.79%
Private equity investments |  | Individual analysis of each investee company |  | Multiple factors, including but not limited to, current operations, financial condition, cash flows, evaluation of business management and financial plans, and recently executed financing transactions related to the investee companies |  | $958 |  | N/A
GGL/SBA loans servicing asset |  | Discounted cash flow analysis |  | Discount rate Prepayment speeds |  | $3,100 |  | 9.68% 19.20%
Earnout liability |  | Option pricing methods and Monte Carlo simulation |  | Financial projections of Global One |  | $15,924 |  | N/A
Visa derivative liability |  | Discounted cash flow analysis |  | Estimated timing of resolution of Covered Litigation and future cumulative deposits to the litigation escrow for settlement of the Covered Litigation |  | $1,460 |  | 0-1.2 years (4Q 2021)
The table below provides an overview of the valuation techniques and significant unobservable inputs used in those techniques to measure financial instruments that are classified within Level 3 of the valuation hierarchy and are measured at fair value on a non-recurring basis.
|  |  |  |  |  | September 30, 2020
|  | Valuation Technique |  | Significant Unobservable Input |  | Range (Weighted Average)(1)
Assets measured at fair value on a non-recurring basis |  |  |  |  |  |
Loans |  | Third-party appraised value of collateral less estimated selling costs |  | Discount to appraised value Estimated selling costs |  | 0%-36% (28%) 0%-10% (7%)
Other real estate |  | Third-party appraised value of real estate less estimated selling costs |  | Discount to appraised value Estimated selling costs |  | 0%-20% (10%) 0%-10% (7%)
MPS receivable(2) |  | Third-party appraised value of business less estimated selling costs |  | Discount to appraised value Estimated selling costs |  | N/A
Other assets held for sale |  | Third-party appraised value less estimated selling costs or BOV |  | Discount to appraised value Estimated selling costs |  | 0%-66% (53%) 0%-10% (7%)
(1) The weighted average is the measure of central tendencies; it is not the value that management is using for the asset or liability. (2) See "Part I - Item 1. Notes to Unaudited Interim Financial Statements - Note 10 - Commitments and Contingencies" of this Report for more information on this receivable which was classified as a NPA at September 30, 2020 and December 31, 2019.
Assets Measured at Fair Value on Non-Recurring Basis |
| September 30, 2020 |  | December 31, 2019
(in thousands) | Level 1 |  | Level 2 |  | Level 3 |  | Total |  | Level 1 |  | Level 2 |  | Level 3 |  | Total
Loans(1) | $ | — |  |  | $ | — |  |  | $ | 27,440 |  |  | $ | 27,440 |  |  | $ | — |  |  | $ | — |  |  | $ | 1,461 |  |  | $ | 1,461 |
Other real estate | — |  |  | — |  |  | 1,750 |  |  | 1,750 |  |  | — |  |  | — |  |  | 8,023 |  |  | 8,023 |
MPS receivable | — |  |  | — |  |  | 17,915 |  |  | 17,915 |  |  | — |  |  | — |  |  | 21,437 |  |  | 21,437 |
Other assets held for sale | — |  |  | — |  |  | 1,634 |  |  | 1,634 |  |  | — |  |  | — |  |  | 1,238 |  |  | 1,238 |
Fair Value Adjustments Recognized in Earnings for Assets Measured at Fair Value on a Non-recurring Basis | The following table presents fair value adjustments recognized in earnings for the three and nine months ended September 30, 2020 and 2019 for assets measured at fair value on a non-recurring basis still held at period-end.
| Three Months Ended September 30, |  | Nine Months Ended September 30,
(in thousands) | 2020 |  | 2019 |  | 2020 |  | 2019
Loans(1) | $ | 5,661 |  |  | $ | 4,170 |  |  | $ | 20,412 |  |  | $ | 4,718 |
Other real estate | 107 |  |  | 74 |  |  | 138 |  |  | 569 |
MPS receivable | — |  |  | — |  |  | 2,663 |  |  | — |
Other assets held for sale | — |  |  | — |  |  | 2,120 |  |  | 91 |
(1) Collateral-dependent loans that were written down to fair value of collateral.
Carrying and Estimated Fair Values of Financial Instruments Carried on Balance Sheet | The following tables present the carrying and estimated fair values of financial instruments at September 30, 2020 and December 31, 2019. The fair values represent management’s best estimates based on a range of methodologies and assumptions. See "Part II - Item 8. Financial Statements and Supplementary Data - Note 1 - Summary of Significant Accounting Policies" to the consolidated financial statements of Synovus' 2019 Form 10-K for a description of how fair value measurements are determined.
| September 30, 2020
(in thousands) | Carrying Value |  | Fair Value |  | Level 1 |  | Level 2 |  | Level 3
Financial assets |  |  |  |  |  |  |  |  |
Total cash, cash equivalents, restricted cash, and restricted cash equivalents | $ | 1,985,363 |  |  | $ | 1,985,363 |  |  | $ | 1,985,363 |  |  | $ | — |  |  | $ | — |
Trading securities | 4,371 |  |  | 4,371 |  |  | — |  |  | 4,371 |  |  | — |
Investment securities available for sale | 7,566,525 |  |  | 7,566,525 |  |  | 20,254 |  |  | 7,544,471 |  |  | 1,800 |
Loans held for sale | 745,160 |  |  | 744,615 |  |  | — |  |  | 285,899 |  |  | 458,716 |
Private equity investments | 958 |  |  | 958 |  |  | — |  |  | — |  |  | 958 |
Mutual funds and mutual funds held in rabbi trusts | 35,174 |  |  | 35,174 |  |  | 35,174 |  |  | — |  |  | — |
Loans, net | 38,946,047 |  |  | 38,923,265 |  |  | — |  |  | — |  |  | 38,923,265 |
GGL/SBA loans servicing asset | 3,100 |  |  | 3,100 |  |  | — |  |  | — |  |  | 3,100 |
Derivative assets | 463,028 |  |  | 463,028 |  |  | — |  |  | 463,028 |  |  | — |
Financial liabilities |  |  |  |  |  |  |  |  |
Non-interest-bearing deposits | $ | 13,075,081 |  |  | $ | 13,075,081 |  |  | $ | — |  |  | $ | 13,075,081 |  |  | $ | — |
Non-time interest-bearing deposits | 24,831,480 |  |  | 24,831,480 |  |  | — |  |  | 24,831,480 |  |  | — |
Time deposits | 6,759,343 |  |  | 6,797,139 |  |  | — |  |  | 6,797,139 |  |  | — |
Total deposits | $ | 44,665,904 |  |  | $ | 44,703,700 |  |  | $ | — |  |  | $ | 44,703,700 |  |  | $ | — |
Federal funds purchased and securities sold under repurchase agreements | 202,344 |  |  | 202,344 |  |  | 202,344 |  |  | — |  |  | — |
Other short-term borrowings | 400,000 |  |  | 400,000 |  |  | — |  |  | 400,000 |  |  | — |
Long-term debt | 1,628,385 |  |  | 1,687,448 |  |  | — |  |  | 1,687,448 |  |  | — |
Earnout liability | 15,924 |  |  | 15,924 |  |  | — |  |  | — |  |  | 15,924 |
Derivative liabilities | 179,968 |  |  | 179,968 |  |  | — |  |  | 178,508 |  |  | 1,460 |
| December 31, 2019
(in thousands) | Carrying Value |  | Fair Value |  | Level 1 |  | Level 2 |  | Level 3
Financial assets |  |  |  |  |  |  |  |  |
Total cash, cash equivalents, restricted cash, and restricted cash equivalents | $ | 1,186,918 |  |  | $ | 1,186,918 |  |  | $ | 1,186,918 |  |  | $ | — |  |  | $ | — |
Trading securities | 7,212 |  |  | 7,212 |  |  | — |  |  | 7,212 |  |  | — |
Investment securities available for sale | 6,778,670 |  |  | 6,778,670 |  |  | 19,855 |  |  | 6,756,710 |  |  | 2,105 |
Mortgage loans held for sale | 115,173 |  |  | 115,173 |  |  | — |  |  | 115,173 |  |  | — |
Private equity investments | 19,389 |  |  | 19,389 |  |  | 15,502 |  |  | — |  |  | 3,887 |
Mutual funds and mutual funds held in rabbi trusts | 32,348 |  |  | 32,348 |  |  | 32,348 |  |  | — |  |  | — |
Loans, net | 36,881,048 |  |  | 36,931,256 |  |  | — |  |  | — |  |  | 36,931,256 |
GGL/SBA loans servicing asset | 3,040 |  |  | 3,040 |  |  | — |  |  | — |  |  | 3,040 |
Derivative assets | 140,016 |  |  | 140,016 |  |  | — |  |  | 140,016 |  |  | — |
Financial liabilities |  |  |  |  |  |  |  |  |
Non-interest-bearing deposits | $ | 9,439,485 |  |  | $ | 9,439,485 |  |  | $ | — |  |  | $ | 9,439,485 |  |  | $ | — |
Non-time interest-bearing deposits | 19,891,711 |  |  | 19,891,711 |  |  | — |  |  | 19,891,711 |  |  | — |
Time deposits | 9,074,308 |  |  | 9,112,459 |  |  | — |  |  | 9,112,459 |  |  | — |
Total deposits | $ | 38,405,504 |  |  | $ | 38,443,655 |  |  | $ | — |  |  | $ | 38,443,655 |  |  | $ | — |
Federal funds purchased and securities sold under repurchase agreements | 165,690 |  |  | 165,690 |  |  | 165,690 |  |  | — |  |  | — |
Trading liability for short positions | 1,560 |  |  | 1,560 |  |  | 1,560 |  |  | — |  |  | — |
Other short-term borrowings | 1,752,000 |  |  | 1,752,000 |  |  | — |  |  | 1,752,000 |  |  | — |
Long-term debt | 2,153,897 |  |  | 2,185,717 |  |  | — |  |  | 2,185,717 |  |  | — |
Earnout liability | 11,016 |  |  | 11,016 |  |  | — |  |  | — |  |  | 11,016 |
Derivative liabilities | 37,071 |  |  | 37,071 |  |  | — |  |  | 34,732 |  |  | 2,339 |

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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://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 2 -Subparagraph (bbb) -URI http://asc.fasb.org/extlink&oid=117815213&loc=d3e19207-110258 Reference 3: 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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- 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://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 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c) -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=121572278&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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- 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/disclosureRef -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://www.xbrl.org/2003/role/disclosureRef -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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