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Fair Value Measurements (Tables) | 3 Months Ended | 9 Months Ended
--- | --- | ---
Mar. 31, 2023 | Sep. 30, 2023 | Sep. 30, 2022
Fair Value Disclosures [Abstract] |  |  |
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis |  | The valuation of assets and liabilities measured at fair value in Company’s Condensed Consolidated Balance Sheets at September 30, 2023 is summarized below.
|  | Fair Value Measurements |  |
(Dollars in Millions) |  | Quoted Prices in Active Markets for Identical Assets (Level 1) |  | Significant Other Observable Inputs (Level 2) |  | Significant Unobservable Inputs (Level 3) |  | Measured at Net Asset Value |  | Total Fair Value
Assets: |  |  |  |  |  |  |  |  |  |
Fixed Maturities: |  |  |  |  |  |  |  |  |  |
U.S. Government and Government Agencies and Authorities |  | $ | 94.4 |  |  | $ | 392.8 |  |  | $ | — |  |  | $ | — |  |  | $ | 487.2 |
States and Political Subdivisions |  | — |  |  | 1,320.1 |  |  | 0.1 |  |  | — |  |  | 1,320.2 |
Foreign Governments |  | — |  |  | 4.2 |  |  | — |  |  | — |  |  | 4.2 |
Corporate Securities: |  |  |  |  |  |  |  |  |  |
Bonds and Notes |  | — |  |  | 3,212.0 |  |  | 182.4 |  |  | — |  |  | 3,394.4 |
Redeemable Preferred Stock |  | — |  |  | 1.2 |  |  | 6.6 |  |  | — |  |  | 7.8 |
Collateralized Loan Obligations |  | — |  |  | 956.2 |  |  | — |  |  | — |  |  | 956.2 |
Other Mortgage and Asset-backed |  | — |  |  | 299.7 |  |  | 4.8 |  |  | — |  |  | 304.5 |
Total Investments in Fixed Maturities |  | 94.4 |  |  | 6,186.2 |  |  | 193.9 |  |  | — |  |  | 6,474.5 |
Equity Securities at Fair Value: |  |  |  |  |  |  |  |  |  |
Preferred Stocks: |  |  |  |  |  |  |  |  |  |
Finance, Insurance and Real Estate |  | — |  |  | 19.9 |  |  | — |  |  | — |  |  | 19.9 |
Other Industries |  | — |  |  | 8.4 |  |  | 3.3 |  |  | — |  |  | 11.7 |
Common Stocks: |  |  |  |  |  |  |  |  |  |
Finance, Insurance and Real Estate |  | 0.6 |  |  | — |  |  | — |  |  | — |  |  | 0.6 |
Other Industries |  | 0.2 |  |  | — |  |  | 0.4 |  |  | — |  |  | 0.6 |
Other Equity Interests: |  |  |  |  |  |  |  |  |  |
Exchange Traded Funds |  | 7.1 |  |  | — |  |  | — |  |  | — |  |  | 7.1 |
Limited Liability Companies and Limited Partnerships |  | — |  |  | — |  |  | — |  |  | 193.5 |  |  | 193.5 |
Total Investments in Equity Securities at Fair Value |  | 7.9 |  |  | 28.3 |  |  | 3.7 |  |  | 193.5 |  |  | 233.4 |
Other Investments: |  |  |  |  |  |  |  |  |  |
Convertible Securities at Fair Value |  | — |  |  | 45.9 |  |  | — |  |  | — |  |  | 45.9 |
Total Assets |  | $ | 102.3 |  |  | $ | 6,260.4 |  |  | $ | 197.6 |  |  | $ | 193.5 |  |  | $ | 6,753.8 |
Liabilities: |  |  |  |  |  |  |  |  |  |
Accrued Expenses and Other Liabilities: |  |  |  |  |  |  |  |  |  |
Derivative Instruments Not Designated as Cash Flow Hedges |  | $ | — |  |  | $ | 15.6 |  |  | $ | — |  |  | $ | — |  |  | $ | 15.6 |
Total Liabilities |  | $ | — |  |  | $ | 15.6 |  |  | $ | — |  |  | $ | — |  |  | $ | 15.6 |
| The valuation of assets measured at fair value in the Company’s Consolidated Balance Sheets at December 31, 2022 is summarized below.
|  | Fair Value Measurements |  |
(Dollars in Millions) |  | Quoted Prices in Active Markets for Identical Assets (Level 1) |  | Significant Other Observable Inputs (Level 2) |  | Significant Unobservable Inputs (Level 3) |  | Measured at Net Asset Value |  | Total Fair Value
Assets: |  |  |  |  |  |  |  |  |  |
Fixed Maturities: |  |  |  |  |  |  |  |  |  |
U.S. Government and Government Agencies and Authorities |  | $ | 103.6 |  |  | $ | 424.4 |  |  | $ | — |  |  | $ | — |  |  | $ | 528.0 |
States and Political Subdivisions |  | — |  |  | 1,568.9 |  |  | — |  |  | — |  |  | 1,568.9 |
Foreign Governments |  | — |  |  | 4.1 |  |  | — |  |  | — |  |  | 4.1 |
Corporate Securities: |  |  |  |  |  |  |  |  |  |
Bonds and Notes |  | — |  |  | 3,323.4 |  |  | 216.0 |  |  | — |  |  | 3,539.4 |
Redeemable Preferred Stocks |  | — |  |  | 1.2 |  |  | 6.8 |  |  | — |  |  | 8.0 |
Collateralized Loan Obligations |  | — |  |  | 953.9 |  |  | — |  |  | — |  |  | 953.9 |
Other Mortgage and Asset-backed |  | — |  |  | 287.4 |  |  | 5.1 |  |  | — |  |  | 292.5 |
Total Investments in Fixed Maturities |  | 103.6 |  |  | 6,563.3 |  |  | 227.9 |  |  | — |  |  | 6,894.8 |
Equity Securities at Fair Value: |  |  |  |  |  |  |  |  |  |
Preferred Stocks: |  |  |  |  |  |  |  |  |  |
Finance, Insurance and Real Estate |  | — |  |  | 29.0 |  |  | — |  |  | — |  |  | 29.0 |
Other Industries |  | — |  |  | 9.2 |  |  | 1.6 |  |  | — |  |  | 10.8 |
Common Stocks: |  |  |  |  |  |  |  |  |  |
Finance, Insurance and Real Estate |  | 0.9 |  |  | — |  |  | — |  |  | — |  |  | 0.9 |
Other Industries |  | 0.3 |  |  | 0.4 |  |  | 0.5 |  |  | — |  |  | 1.2 |
Other Equity Interests: |  |  |  |  |  |  |  |  |  |
Exchange Traded Funds |  | 12.2 |  |  | — |  |  | — |  |  | — |  |  | 12.2 |
Limited Liability Companies and Limited Partnerships |  | — |  |  | — |  |  | — |  |  | 189.1 |  |  | 189.1 |
Total Investments in Equity Securities at Fair Value |  | 13.4 |  |  | 38.6 |  |  | 2.1 |  |  | 189.1 |  |  | 243.2 |
Other Investments: |  |  |  |  |  |  |  |  |  |
Convertible Securities at Fair Value |  | — |  |  | 43.3 |  |  | — |  |  | — |  |  | 43.3 |
Other Assets: |  |  |  |  |  |  |  |  |  |
Derivative Instruments Not Designated as Hedges |  | — |  |  | 1.7 |  |  | — |  |  | — |  |  | 1.7 |
Total Assets |  | $ | 117.0 |  |  | $ | 6,646.9 |  |  | $ | 230.0 |  |  | $ | 189.1 |  |  | $ | 7,183.0 |
Liabilities: |  |  |  |  |  |  |  |  |  |
Accrued Expenses and Other Liabilities: |  |  |  |  |  |  |  |  |  |
Derivative Instruments Designated as Fair Value Hedges |  | $ | — |  |  | $ | (0.4) |  |  | $ | — |  |  | $ | — |  |  | $ | (0.4) |
Total Liabilities |  | $ | — |  |  | $ | (0.4) |  |  | $ | — |  |  | $ | — |  |  | $ | (0.4) |
Note 11 - Fair Value Measurements (Continued) The Company’s investments in Fixed Maturities that are classified as Level 1 primarily consist of U.S. Treasury Bonds and Notes. The Company’s investments in Equity Securities at Fair Value that are classified as Level 1 consist of either investments in publicly-traded common stocks or exchange traded funds. The Company’s investments in Fixed Maturities that are classified as Level 2 primarily consist of investments in corporate bonds, obligations of states and political subdivisions, collateralized loan obligations, and mortgage-backed securities of U.S. government agencies. The Company’s investments in Equity Securities at Fair Value that are classified as Level 2 primarily consist of investments in preferred stocks. The Company’s Derivative Instruments Designated as Fair Value Hedges that are classified as Level 2 primarily consist of hedges against the Company’s available for sale debt securities portfolio. The Company uses a leading, nationally recognized provider of market data and analytics to price the vast majority of the Company’s Level 2 measurements. The provider utilizes evaluated pricing models that vary by asset class and incorporate available trade, bid and other market information. Because many fixed maturity securities do not trade on a daily basis, the provider’s evaluated pricing applications apply available information through processes such as benchmark curves, benchmarking of like securities, sector groupings and matrix pricing to prepare evaluations. In addition, the provider uses model processes to develop prepayment and interest rate scenarios. The pricing provider’s models and processes also take into account market convention. For each asset class, teams of its evaluators gather information from market sources and integrate relevant credit information, perceived market movements and sector news into the evaluated pricing applications and models. The Company generally validates the measurements obtained from its primary pricing provider by comparing them with measurements obtained from one additional pricing provider that provides either prices from recent market transactions, quotes in inactive markets or evaluations based on its own proprietary models.
Fair Value Measurement Inputs and Valuation Techniques | The table below presents quantitative information about the significant unobservable inputs utilized by the Company in determining fair values for fixed maturity investments classified as Level 3 at December 31, 2022.
(Dollars in Millions) |  | Unobservable Input |  | Total Fair Value |  | Range of Unobservable Inputs |  | Weighted-average Yield
Investment-grade |  | Market Yield |  | $ | 56.5 |  |  | 4.6 | % | - | 14.5 | % |  | 9.2 | %
Non-investment-grade: |  |  |  |  |  |  |  |  |  |
Senior Debt |  | Market Yield |  | 72.9 |  |  | 4.6 |  | - | 36.7 |  |  | 10.9 |
Junior Debt |  | Market Yield |  | 42.1 |  |  | 8.8 |  | - | 22.5 |  |  | 15.1 |
Other |  | Various |  | 56.4 |  |  |  |  |  |  |
Total Level 3 Fixed Maturity Investments |  |  |  | $ | 227.9 |  |  |  |  |  |  |
| The table below presents quantitative information about the significant unobservable inputs utilized by the Company in determining fair values for fixed maturity investments classified as Level 3 at September 30, 2023.
(Dollars in Millions) |  | Unobservable Input |  | Total Fair Value |  | Range of Unobservable Inputs |  | Weighted-average Yield
Investment-grade |  | Market Yield |  | $ | 58.7 |  |  | 4.2 | % | - | 16.4 | % |  | 9.6 | %
Non-investment-grade: |  |  |  |  |  |  |  |  |  |
Senior Debt |  | Market Yield |  | 41.9 |  |  | 11.0 |  | - | 36.7 |  |  | 13.8 |
Junior Debt |  | Market Yield |  | 32.2 |  |  | 12.4 |  | - | 22.5 |  |  | 14.6 |
Other |  | Various |  | 61.1 |  |  |  |  |  |  |
Total Level 3 Fixed Maturity Investments |  |  |  | $ | 193.9 |  |  |  |  |  |  |
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation |  | Information by security type pertaining to the changes in the fair value of the Company’s investments classified as Level 3 for the nine months ended September 30, 2023 is presented below.
|  | Fixed Maturities |  | Equity Securities |  |  |  |
(Dollars in Millions) |  | Corporate Bonds and Notes |  | States and Political Sub- divisions |  | Redeemable Preferred Stocks |  |  |  | Other Mortgage- and Asset- backed |  | Preferred and Common Stocks |  |  |  |  |  | Total
Balance at Beginning of Year |  | $ | 216.0 |  |  | $ | — |  |  | $ | 6.8 |  |  |  |  | $ | 5.1 |  |  | $ | 2.1 |  |  |  |  |  |  | $ | 230.0 |
Total Gains (Losses): |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Included in Condensed Consolidated Statements of Loss |  | 0.7 |  |  | — |  |  | — |  |  |  |  | — |  |  | 0.1 |  |  |  |  |  |  | 0.8 |
Included in Other Comprehensive Income |  | 0.2 |  |  | — |  |  | (0.2) |  |  |  |  | (0.3) |  |  | — |  |  |  |  |  |  | (0.3) |
Purchases |  | 44.0 |  |  | 0.1 |  |  | — |  |  |  |  | — |  |  | 1.1 |  |  |  |  |  |  | 45.2 |
Settlements |  | — |  |  | — |  |  | — |  |  |  |  | — |  |  | — |  |  |  |  |  |  | — |
Sales |  | (83.4) |  |  | — |  |  | — |  |  |  |  | — |  |  | — |  |  |  |  |  |  | (83.4) |
Transfers into Level 3 |  | 5.0 |  |  | — |  |  | — |  |  |  |  | — |  |  | 0.4 |  |  |  |  |  |  | 5.4 |
Transfers out of Level 3 |  | (0.1) |  |  | — |  |  | — |  |  |  |  | — |  |  | — |  |  |  |  |  |  | (0.1) |
Balance at End of Period |  | $ | 182.4 |  |  | $ | 0.1 |  |  | $ | 6.6 |  |  |  |  | $ | 4.8 |  |  | $ | 3.7 |  |  |  |  |  |  | $ | 197.6 |
The transfers into and out of Level 3 were due primarily to changes in the availability of market observable inputs. Information by security type pertaining to the changes in the fair value of the Company’s investments classified as Level 3 for the three months ended September 30, 2023 is presented below.
|  | Fixed Maturities |  | Equity Securities |  |  |  |
(Dollars in Millions) |  | Corporate Bonds and Notes |  | States and Political Sub- divisions |  | Redeemable Preferred Stocks |  |  |  | Other Mortgage- and Asset- backed |  | Preferred and Common Stocks |  |  |  |  |  | Total
Balance at Beginning of Period |  | $ | 187.4 |  |  | $ | — |  |  | $ | 6.7 |  |  |  |  | $ | 5.2 |  |  | $ | 2.2 |  |  |  |  |  |  | $ | 201.5 |
Total Gains (Losses): |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Included in Condensed Consolidated Statements of Loss |  | 0.2 |  |  | — |  |  | — |  |  |  |  | — |  |  | 1.5 |  |  |  |  |  |  | 1.7 |
Included in Other Comprehensive Income |  | (2.2) |  |  | — |  |  | (0.1) |  |  |  |  | (0.4) |  |  | — |  |  |  |  |  |  | (2.7) |
Purchases |  | 6.1 |  |  | 0.1 |  |  | — |  |  |  |  | — |  |  | — |  |  |  |  |  |  | 6.2 |
Settlements |  | — |  |  | — |  |  | — |  |  |  |  | — |  |  | — |  |  |  |  |  |  | — |
Sales |  | (14.1) |  |  | — |  |  | — |  |  |  |  | — |  |  | — |  |  |  |  |  |  | (14.1) |
Transfers into Level 3 |  | 5.0 |  |  | — |  |  | — |  |  |  |  | — |  |  | — |  |  |  |  |  |  | 5.0 |
Transfers out of Level 3 |  | — |  |  | — |  |  | — |  |  |  |  | — |  |  | — |  |  |  |  |  |  | — |
Balance at End of Period |  | $ | 182.4 |  |  | $ | 0.1 |  |  | $ | 6.6 |  |  |  |  | $ | 4.8 |  |  | $ | 3.7 |  |  |  |  |  |  | $ | 197.6 |
The transfers into and out of Level 3 were due to changes in the availability of market observable inputs. Note 11 - Fair Value Measurements (Continued) Information by security type pertaining to the changes in the fair value of the Company’s investments classified as Level 3 for the nine months ended September 30, 2022 is presented below.
|  | Fixed Maturities |  | Equity Securities |  |  |  |  |  |
(Dollars in Millions) |  | Corporate Bonds and Notes |  |  |  | Redeemable Preferred Stocks |  |  |  | Other Mortgage- and Asset- backed |  | Preferred and Common Stocks |  |  |  |  |  | Total
Balance at Beginning of Year |  | $ | 236.8 |  |  |  |  | $ | 6.1 |  |  |  |  | $ | 7.0 |  |  | $ | 1.5 |  |  |  |  |  |  | $ | 251.4 |
Total (Losses) Gains: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Included in Condensed Consolidated Statements of Loss |  | (12.2) |  |  |  |  | — |  |  |  |  | — |  |  | — |  |  |  |  |  |  | (12.2) |
Included in Other Comprehensive Loss |  | (12.2) |  |  |  |  | (1.3) |  |  |  |  | (1.8) |  |  | 0.2 |  |  |  |  |  |  | (15.1) |
Purchases |  | 115.1 |  |  |  |  | 2.0 |  |  |  |  | — |  |  | 2.7 |  |  |  |  |  |  | 119.8 |
Settlements |  | — |  |  |  |  | — |  |  |  |  | — |  |  | — |  |  |  |  |  |  | — |
Sales |  | (126.0) |  |  |  |  | — |  |  |  |  | — |  |  | (1.9) |  |  |  |  |  |  | (127.9) |
Transfers into Level 3 |  | 22.9 |  |  |  |  | — |  |  |  |  | — |  |  | — |  |  |  |  |  |  | 22.9 |
Transfers out of Level 3 |  | (5.7) |  |  |  |  | — |  |  |  |  | — |  |  | — |  |  |  |  |  |  | (5.7) |
Balance at End of Period |  | $ | 218.7 |  |  |  |  | $ | 6.8 |  |  |  |  | $ | 5.2 |  |  | $ | 2.5 |  |  |  |  |  |  | $ | 233.2 |
The transfers into and out of Level 3 were due to changes in the availability of market observable inputs. Information by security type pertaining to the changes in the fair value of the Company’s investments classified as Level 3 for the three months ended September 30, 2022 is presented below.
|  | Fixed Maturities |  | Equity Securities |  |  |  |  |  |
(Dollars in Millions) |  | Corporate Bonds and Notes |  |  |  | Redeemable Preferred Stocks |  |  |  | Other Mortgage- and Asset- backed |  | Preferred and Common Stocks |  |  |  |  |  | Total
Balance at Beginning of Period |  | $ | 177.1 |  |  |  |  | $ | 6.9 |  |  |  |  | $ | 5.6 |  |  | $ | 1.7 |  |  |  |  |  |  | $ | 191.3 |
Total (Losses) Gains: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Included in Condensed Consolidated Statements of Loss |  | (6.3) |  |  |  |  | — |  |  |  |  | — |  |  | — |  |  |  |  |  |  | (6.3) |
Included in Other Comprehensive Loss |  | (2.8) |  |  |  |  | (0.1) |  |  |  |  | (0.4) |  |  | — |  |  |  |  |  |  | (3.3) |
Purchases |  | 93.5 |  |  |  |  | — |  |  |  |  | — |  |  | 2.7 |  |  |  |  |  |  | 96.2 |
Settlements |  | — |  |  |  |  | — |  |  |  |  | — |  |  | — |  |  |  |  |  |  | — |
Sales |  | (60.4) |  |  |  |  | — |  |  |  |  | — |  |  | (1.9) |  |  |  |  |  |  | (62.3) |
Transfers into Level 3 |  | 17.6 |  |  |  |  | — |  |  |  |  | — |  |  | — |  |  |  |  |  |  | 17.6 |
Transfers out of Level 3 |  | — |  |  |  |  | — |  |  |  |  | — |  |  | — |  |  |  |  |  |  | — |
Balance at End of Period |  | $ | 218.7 |  |  |  |  | $ | 6.8 |  |  |  |  | $ | 5.2 |  |  | $ | 2.5 |  |  |  |  |  |  | $ | 233.2 |
Fair Value, by Balance Sheet Grouping |  | Presented below are the carrying values and fair value estimates of financial instruments not carried at fair value.
|  | September 30, 2023 |  | December 31, 2022
(Dollars in Millions) |  | Carrying Value |  | Fair Value |  | Carrying Value |  | Fair Value
Financial Assets: |  |  |  |  |  |  |  |
Loans to Policyholders |  | $ | 281.8 |  |  | $ | 281.8 |  |  | $ | 283.4 |  |  | $ | 283.4 |
Short-term Investments |  | 418.5 |  |  | 418.5 |  |  | 278.4 |  |  | 278.4 |
Mortgage Loans |  | 98.5 |  |  | 98.5 |  |  | 91.1 |  |  | 91.1 |
Company-Owned Life Insurance |  | 506.9 |  |  | 506.9 |  |  | 586.5 |  |  | 586.5 |
Equity Securities at Modified Cost |  | 33.1 |  |  | 33.1 |  |  | 38.4 |  |  | 38.4 |
Financial Liabilities: |  |  |  |  |  |  |  |
Long-term Debt |  | $ | 1,388.6 |  |  | $ | 1,158.0 |  |  | $ | 1,386.9 |  |  | $ | 1,195.1 |
Policyholder Obligations |  | 557.4 |  |  | 557.4 |  |  | 601.0 |  |  | 601.0 |

X
- 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 -Name Accounting Standards Codification -Section 50 -Paragraph 2C -SubTopic 10 -Topic 820 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482106/820-10-50-2C Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482106/820-10-50-2 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 3 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482106/820-10-50-3 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482106/820-10-50-2 + 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 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (bbb) -SubTopic 10 -Topic 820 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482106/820-10-50-2 + 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 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (c) -SubTopic 10 -Topic 820 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482106/820-10-50-2 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 3 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482106/820-10-50-3 + 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 -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482106/820-10-50-2 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 11 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482907/825-10-50-11 + Details
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