XML 55 R41.htm IDEA: XBRL DOCUMENT
v3.10.0.1

FAIR VALUES OF FINANCIAL INSTRUMENTS (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2018
Fair Value Disclosures [Abstract] |
Fair Value Assets Measured on a Recurring Basis | The following table presents the Company’s financial assets and liabilities measured at fair value on a recurring basis as of December 31, 2018:
|  |  |  | Fair Value Measurement Level
($ in thousands) |  | Carrying Value |  | Quoted Prices in Active Markets for Identical Assets (Level 1) |  | Significant Other Observable Inputs (Level 2) |  | Significant Unobservable Inputs (Level 3)
December 31, 2018 |  |  |  |  |  |  |  |
Assets |  |  |  |  |  |  |  |
Securities available-for-sale: |  |  |  |  |  |  |  |
SBA loan pools securities |  | $ | 910 |  |  | $ | — |  |  | $ | 910 |  |  | $ | — |
U.S. government agency and U.S. government sponsored enterprise residential mortgage-backed securities |  | 437,442 |  |  | — |  |  | 437,442 |  |  | — |
Non-agency residential mortgage-backed securities |  | 427 |  |  | — |  |  | 427 |  |  | — |
Non-agency commercial mortgage-backed securities |  | 132,199 |  |  | — |  |  | 132,199 |  |  | — |
Collateralized loan obligations |  | 1,421,522 |  |  | — |  |  | 1,421,522 |  |  | — |
Loans held-for-sale, carried at fair value (1) |  | 27,180 |  |  | — |  |  | 2,140 |  |  | 25,040 |
Mortgage servicing rights (2) |  | 1,770 |  |  | — |  |  | — |  |  | 1,770 |
Derivative assets: |  |  |  |  |  |  |  |
Interest rate swaps and caps (3) |  | 1,534 |  |  | — |  |  | 1,534 |  |  | — |
Liabilities |  |  |  |  |  |  |  |
Derivative liabilities: |  |  |  |  |  |  |  |
Interest rate swaps and caps (4) |  | 1,600 |  |  | — |  |  | 1,600 |  |  | — |
(1) | Includes loans held-for-sale carried at fair value of $19.5 million ($2.1 million at Level 2 and $17.4 million at Level 3) of discontinued operations, which are included in Assets of Discontinued Operations on the Consolidated Statements of Financial Condition
(2) | Included in Servicing Rights, Net on the Consolidated Statements of Financial Condition
(3) | Included in Other Assets on the Consolidated Statements of Financial Condition
(4) | Included in Accrued Expenses and Other Liabilities on the Consolidated Statements of Financial Condition
The following table presents the Company’s financial assets and liabilities measured at fair value on a recurring basis as of December 31, 2017:
|  |  |  | Fair Value Measurement Level
($ in thousands) |  | Carrying Value |  | Quoted Prices in Active Markets for Identical Assets (Level 1) |  | Significant Other Observable Inputs (Level 2) |  | Significant Unobservable Inputs (Level 3)
December 31, 2017 |  |  |  |  |  |  |  |
Assets |  |  |  |  |  |  |  |
Securities available-for-sale: |  |  |  |  |  |  |  |
SBA loan pools securities |  | $ | 1,058 |  |  | $ | — |  |  | $ | 1,058 |  |  | $ | — |
U.S. government agency and U.S. government sponsored enterprise residential mortgage-backed securities |  | 476,929 |  |  | — |  |  | 476,929 |  |  | — |
Non-agency residential mortgage-backed securities |  | 756 |  |  | — |  |  | 756 |  |  | — |
Non-agency commercial mortgage-backed securities |  | 310,511 |  |  | — |  |  | 310,511 |  |  | — |
Collateralized loan obligations |  | 1,702,318 |  |  | — |  |  | 1,702,318 |  |  | — |
Corporate debt securities |  | 83,897 |  |  | — |  |  | 83,897 |  |  | — |
Loans held-for-sale, carried at fair value (1) |  | 105,299 |  |  | — |  |  | 6,359 |  |  | 98,940 |
Mortgage servicing rights (2) |  | 31,852 |  |  | — |  |  | — |  |  | 31,852 |
Derivative assets |  |  |  |  |  |  |  |
Interest rate swaps and caps (3) |  | 1,005 |  |  | — |  |  | 1,005 |  |  | — |
Liabilities |  |  |  |  |  |  |  |
Derivative liabilities |  |  |  |  |  |  |  |
Interest rate swaps and caps (4) |  | 1,033 |  |  | — |  |  | 1,033 |  |  | — |
(1) | Includes loans held-for-sale carried at fair value of $38.7 million ($6.4 million at Level 2 and $32.3 million at Level 3) of discontinued operations, which are included in Assets of Discontinued Operations on the Consolidated Statements of Financial Condition.
(2) | Included in Servicing Rights, Net in the Consolidated Statements of Financial Condition.
(3) | Included in Other Assets in the Consolidated Statements of Financial Condition.
(4) | Included in Accrued Expenses and Other Liabilities in the Consolidated Statements of Financial Condition.
Fair Value Liabilities Measured on a Recurring Basis | The following table presents the Company’s financial assets and liabilities measured at fair value on a recurring basis as of December 31, 2018:
|  |  |  | Fair Value Measurement Level
($ in thousands) |  | Carrying Value |  | Quoted Prices in Active Markets for Identical Assets (Level 1) |  | Significant Other Observable Inputs (Level 2) |  | Significant Unobservable Inputs (Level 3)
December 31, 2018 |  |  |  |  |  |  |  |
Assets |  |  |  |  |  |  |  |
Securities available-for-sale: |  |  |  |  |  |  |  |
SBA loan pools securities |  | $ | 910 |  |  | $ | — |  |  | $ | 910 |  |  | $ | — |
U.S. government agency and U.S. government sponsored enterprise residential mortgage-backed securities |  | 437,442 |  |  | — |  |  | 437,442 |  |  | — |
Non-agency residential mortgage-backed securities |  | 427 |  |  | — |  |  | 427 |  |  | — |
Non-agency commercial mortgage-backed securities |  | 132,199 |  |  | — |  |  | 132,199 |  |  | — |
Collateralized loan obligations |  | 1,421,522 |  |  | — |  |  | 1,421,522 |  |  | — |
Loans held-for-sale, carried at fair value (1) |  | 27,180 |  |  | — |  |  | 2,140 |  |  | 25,040 |
Mortgage servicing rights (2) |  | 1,770 |  |  | — |  |  | — |  |  | 1,770 |
Derivative assets: |  |  |  |  |  |  |  |
Interest rate swaps and caps (3) |  | 1,534 |  |  | — |  |  | 1,534 |  |  | — |
Liabilities |  |  |  |  |  |  |  |
Derivative liabilities: |  |  |  |  |  |  |  |
Interest rate swaps and caps (4) |  | 1,600 |  |  | — |  |  | 1,600 |  |  | — |
(1) | Includes loans held-for-sale carried at fair value of $19.5 million ($2.1 million at Level 2 and $17.4 million at Level 3) of discontinued operations, which are included in Assets of Discontinued Operations on the Consolidated Statements of Financial Condition
(2) | Included in Servicing Rights, Net on the Consolidated Statements of Financial Condition
(3) | Included in Other Assets on the Consolidated Statements of Financial Condition
(4) | Included in Accrued Expenses and Other Liabilities on the Consolidated Statements of Financial Condition
The following table presents the Company’s financial assets and liabilities measured at fair value on a recurring basis as of December 31, 2017:
|  |  |  | Fair Value Measurement Level
($ in thousands) |  | Carrying Value |  | Quoted Prices in Active Markets for Identical Assets (Level 1) |  | Significant Other Observable Inputs (Level 2) |  | Significant Unobservable Inputs (Level 3)
December 31, 2017 |  |  |  |  |  |  |  |
Assets |  |  |  |  |  |  |  |
Securities available-for-sale: |  |  |  |  |  |  |  |
SBA loan pools securities |  | $ | 1,058 |  |  | $ | — |  |  | $ | 1,058 |  |  | $ | — |
U.S. government agency and U.S. government sponsored enterprise residential mortgage-backed securities |  | 476,929 |  |  | — |  |  | 476,929 |  |  | — |
Non-agency residential mortgage-backed securities |  | 756 |  |  | — |  |  | 756 |  |  | — |
Non-agency commercial mortgage-backed securities |  | 310,511 |  |  | — |  |  | 310,511 |  |  | — |
Collateralized loan obligations |  | 1,702,318 |  |  | — |  |  | 1,702,318 |  |  | — |
Corporate debt securities |  | 83,897 |  |  | — |  |  | 83,897 |  |  | — |
Loans held-for-sale, carried at fair value (1) |  | 105,299 |  |  | — |  |  | 6,359 |  |  | 98,940 |
Mortgage servicing rights (2) |  | 31,852 |  |  | — |  |  | — |  |  | 31,852 |
Derivative assets |  |  |  |  |  |  |  |
Interest rate swaps and caps (3) |  | 1,005 |  |  | — |  |  | 1,005 |  |  | — |
Liabilities |  |  |  |  |  |  |  |
Derivative liabilities |  |  |  |  |  |  |  |
Interest rate swaps and caps (4) |  | 1,033 |  |  | — |  |  | 1,033 |  |  | — |
(1) | Includes loans held-for-sale carried at fair value of $38.7 million ($6.4 million at Level 2 and $32.3 million at Level 3) of discontinued operations, which are included in Assets of Discontinued Operations on the Consolidated Statements of Financial Condition.
(2) | Included in Servicing Rights, Net in the Consolidated Statements of Financial Condition.
(3) | Included in Other Assets in the Consolidated Statements of Financial Condition.
(4) | Included in Accrued Expenses and Other Liabilities in the Consolidated Statements of Financial Condition.
Reconciliation of Assets Measured at Fair Value on Recurring Basis | The following table presents a reconciliation of assets measured at fair value on a recurring basis using significant unobservable inputs (Level 3), on a consolidated operations basis, for the periods indicated:
|  | Year Ended December 31,
($ in thousands) |  | 2018 |  | 2017 |  | 2016
Mortgage servicing rights |  |  |  |  |  |
Balance at beginning of period (1) |  | $ | 31,852 |  |  | $ | 76,121 |  |  | $ | 49,939 |
Total gains or losses (realized/unrealized): |  |  |  |  |  |
Included in earnings—fair value adjustment (4) |  | (1,155 | ) |  | (10,240 | ) |  | (5,709 | )
Additions |  | — |  |  | 12,127 |  |  | 49,293 |
Sales, paydowns, and other (2) |  | (28,927 | ) |  | (46,156 | ) |  | (17,402 | )
Balance at end of period |  | $ | 1,770 |  |  | $ | 31,852 |  |  | $ | 76,121 |
Loans repurchased or eligible to be repurchased from Ginnie Mae Loan Pools (3) |  |  |  |  |  |
Balance at beginning of period |  | $ | 98,940 |  |  | $ | 58,260 |  |  | $ | 18,291 |
Total gains or losses (realized/unrealized): |  |  |  |  |  |
Included in earnings—fair value adjustment (5) |  | (1,378 | ) |  | (781 | ) |  | 216 |
Additions |  | 23,678 |  |  | 117,215 |  |  | 51,123 |
Sales, settlements, and other (6) |  | (96,200 | ) |  | (75,754 | ) |  | (11,370 | )
Balance at end of period |  | $ | 25,040 |  |  | $ | 98,940 |  |  | $ | 58,260 |
(1) | Includes MSRs of discontinued operations, which is included in Assets of Discontinued Operations on the Consolidated Statements of Financial Condition, of $0, $37.7 million, and $22.9 million, respectively, for the years ended December 31, 2018, 2017 and 2016 in balance at beginning of period.
(2) | Includes $37.8 million of MSRs sold as a part of discontinued operations for the year ended December 31, 2017.
(3) | Includes loans repurchased from Ginnie Mae loan pools of discontinued operations, which is included in Assets of Discontinued Operations on the Consolidated Statements of Financial Condition, of $32.3 million, $58.3 million and $18.3 million, respectively, in balance at beginning of period, and $17.3 million, $32.3 million and $58.3 million, respectively, in balance at end of period for the years ended December 31, 2018, 2017 and 2016.
(4) | Included in Loan Servicing Income in the Consolidated Statements of Operations.
(5) | Included in Net Gain on Sale of Loans in the Consolidated Statements of Operations.
(6) | Included in sales, settlements and other are $66.0 million of GNMA loans subject to repurchase option that were derecognized when the associated mortgage servicing rights were sold during the year ended December 31, 2018.
Quantitative Information About Level 3 Fair Value Measurements | y. The following table presents, as of the dates indicated, quantitative information about Level 3 fair value measurements on a recurring basis, other than loans that become severely delinquent and are repurchased out of Ginnie Mae loan pools that were valued based on an estimate of the expected loss the Company will incur on these loans, which was included as Level 3 at December 31, 2018 and 2017:
($ in thousands) |  | Fair Value |  | Valuation Technique(s) |  | Unobservable Input(s) |  | Range (Weighted-Average)
December 31, 2018 |  |  |  |  |  |  |  |
Mortgage servicing rights (1) |  | $ | 3,362 |  |  | Discounted cash flow |  | Discount rate |  | 9.50% to 13.00% (11.27%)
|  |  |  |  |  | Prepayment rate |  | 8.00% to 66.34% (12.67%)
December 31, 2017 |  |  |  |  |  |  |  |
Mortgage servicing rights (1) |  | $ | 3,915 |  |  | Discounted cash flow |  | Discount rate |  | 8.50% to 13.00% (10.87%)
|  |  |  |  |  | Prepayment rate |  | 8.00% to 49.97% (12.49%)
(1) | Excludes MSRs held-for-sale of $66 thousand and $29.8 million, respectively, which were valued based on a market bid adjusted for expected obligations arising from standard representations and warranties at December 31, 2018 and 2017.
Fair value option of certain assets | s. The following table presents changes in fair value related to initial measurement and subsequent changes in fair value included in earnings for these assets and liabilities measured at fair value for the periods indicated:
|  | Year Ended December 31,
($ in thousands) |  | 2018 |  | 2017 |  | 2016
Net gains (losses) from fair value changes |  |  |  |  |  |
Net gain (loss) on sale of loans (continuing operations) |  | $ | 204 |  |  | $ | (170 | ) |  | $ | 29 |
Net revenue on mortgage banking activities (discontinued operations) |  | 159 |  |  | (288 | ) |  | 7,365 |
The following table presents the fair value and aggregate principal balance of certain assets, on a consolidated operations basis, under the fair value option:
|  | December 31,
|  | 2018 |  | 2017
($ in thousands) |  | Fair Value |  | Unpaid Principal Balance |  | Difference |  | Fair Value |  | Unpaid Principal Balance |  | Difference
Loans held-for-sale, carried at fair value in continuing operations: |  |  |  |  |  |  |  |  |  |  |  |
Total loans |  | $ | 7,690 |  |  | $ | 7,906 |  |  | $ | (216 | ) |  | $ | 66,603 |  |  | $ | 67,415 |  |  | $ | (812 | )
Non-accrual loans (1) |  | 2,427 |  |  | 2,538 |  |  | (111 | ) |  | 60,999 |  |  | 61,900 |  |  | (901 | )
Loans past due 90 days or more and still accruing |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Loans held-for-sale, carried at fair value in discontinued operations: |  |  |  |  |  |  |  |  |  |  |  |
Total loans |  | $ | 19,490 |  |  | $ | 20,027 |  |  | $ | (537 | ) |  | $ | 38,696 |  |  | $ | 39,541 |  |  | $ | (845 | )
Non-accrual loans (2) |  | 8,430 |  |  | 8,496 |  |  | (66 | ) |  | 24,073 |  |  | 24,297 |  |  | (224 | )
Loans past due 90 days or more and still accruing |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
(1) | Includes loans guaranteed by the U.S. government of $1.6 million and $54.2 million, respectively, at December 31, 2018 and 2017.
(2) | Includes loans guaranteed by the U.S. government of $7.6 million and $20.7 million, respectively, at December 31, 2018 and 2017
Fair Value Assets and Liabilities Measured on a Non-Recurring Basis | The following table presents the Company’s financial assets and liabilities measured at fair value on a non-recurring basis as of the dates indicated:
|  |  |  | Fair Value Measurement Level
($ in thousands) |  | Carrying Value |  | Quoted Prices in Active Markets for Identical Assets (Level 1) |  | Significant Other Observable Inputs (Level 2) |  | Significant Unobservable Inputs (Level 3)
December 31, 2018 |  |  |  |  |  |  |  |
Assets |  |  |  |  |  |  |  |
Impaired loans: |  |  |  |  |  |  |  |
SBA |  | $ | 226 |  |  | — |  |  | — |  |  | $ | 226 |
December 31, 2017 |  |  |  |  |  |  |  |
Assets |  |  |  |  |  |  |  |
Impaired loans: |  |  |  |  |  |  |  |
SBA |  | 174 |  |  | — |  |  | — |  |  | 174 |
Other real estate owned: |  |  |  |  |  |  |  |
Single family residential |  | 1,415 |  |  | — |  |  | — |  |  | 1,415 |
Gain and Losses Recognized on Assets Measured at Fair Value | The following table presents the gains and (losses) recognized on assets measured at fair value on a non-recurring basis for the periods indicated:
|  | Year Ended December 31,
($ in thousands) |  | 2018 |  | 2017 |  | 2016
Impaired loans: |  |  |  |  |  |
Single family residential mortgage |  | $ | (115 | ) |  | $ | (164 | ) |  | $ | — |
Commercial real estate |  | (1,752 | ) |  | — |  |  | — |
SBA |  | (1,048 | ) |  | (200 | ) |  | — |
Other consumer |  | (141 | ) |  | (29 | ) |  | — |
Other real estate owned: |  |  |  |  |  |
Single family residential |  | 229 |  |  | (284 | ) |  | (235 | )
Carrying Amounts and Estimated Fair Values of Financial Instruments | The following table presents the carrying amounts and estimated fair values of financial assets and liabilities as of the dates indicated:
|  | Carrying Amount |  | Fair Value Measurement Level
($ in thousands) |  |  | Level 1 |  | Level 2 |  | Level 3 |  | Total
December 31, 2018 |  |  |  |  |  |  |  |  |  |
Financial assets |  |  |  |  |  |  |  |  |  |
Cash and cash equivalents |  | $ | 391,592 |  |  | $ | 391,592 |  |  | $ | — |  |  | $ | — |  |  | $ | 391,592 |
Securities available-for-sale |  | 1,992,500 |  |  | — |  |  | 1,992,500 |  |  | — |  |  | 1,992,500 |
Federal Home Loan Bank and other bank stock |  | 68,094 |  |  | — |  |  | 68,094 |  |  | — |  |  | 68,094 |
Loans held-for-sale (1) |  | 27,606 |  |  | — |  |  | 2,566 |  |  | 25,040 |  |  | 27,606 |
Loans and leases receivable, net of allowance |  | 7,638,681 |  |  | — |  |  | — |  |  | 7,513,910 |  |  | 7,513,910 |
Accrued interest receivable |  | 38,807 |  |  | 38,807 |  |  | — |  |  | — |  |  | 38,807 |
Derivative assets |  | 1,534 |  |  | — |  |  | 1,534 |  |  | — |  |  | 1,534 |
Financial liabilities |  |  |  |  |  |  |  |  |  |
Deposits |  | 7,916,644 |  |  | — |  |  | — |  |  | 7,689,324 |  |  | 7,689,324 |
Advances from Federal Home Loan Bank |  | 1,520,000 |  |  | — |  |  | 1,517,761 |  |  | — |  |  | 1,517,761 |
Long-term debt |  | 173,174 |  |  | — |  |  | 174,059 |  |  | — |  |  | 174,059 |
Derivative liabilities |  | 1,600 |  |  | — |  |  | 1,600 |  |  | — |  |  | 1,600 |
Accrued interest payable |  | 13,253 |  |  | 13,253 |  |  | — |  |  | — |  |  | 13,253 |
December 31, 2017 |  |  |  |  |  |  |  |  |  |
Financial assets |  |  |  |  |  |  |  |  |  |
Cash and cash equivalents |  | $ | 387,699 |  |  | $ | 387,699 |  |  | $ | — |  |  | $ | — |  |  | $ | 387,699 |
Securities available-for-sale |  | 2,575,469 |  |  | — |  |  | 2,575,469 |  |  | — |  |  | 2,575,469 |
Federal Home Loan Bank and other bank stock |  | 75,654 |  |  | — |  |  | 75,654 |  |  | — |  |  | 75,654 |
Loans held-for-sale (2) |  | 105,765 |  |  | — |  |  | 6,866 |  |  | 98,940 |  |  | 105,806 |
Loans and leases receivable, net of allowance |  | 6,610,074 |  |  | — |  |  | — |  |  | 6,601,767 |  |  | 6,601,767 |
Accrued interest receivable |  | 35,355 |  |  | 35,355 |  |  | — |  |  | — |  |  | 35,355 |
Derivative assets |  | 1,005 |  |  | — |  |  | 1,005 |  |  | — |  |  | 1,005 |
Financial liabilities |  |  |  |  |  |  |  |  |  |
Deposits |  | 7,292,903 |  |  | — |  |  | — |  |  | 7,063,613 |  |  | 7,063,613 |
Advances from Federal Home Loan Bank |  | 1,695,000 |  |  | — |  |  | 1,695,039 |  |  | — |  |  | 1,695,039 |
Long-term debt |  | 172,941 |  |  | — |  |  | 180,560 |  |  | — |  |  | 180,560 |
Derivative liabilities |  | 1,033 |  |  | — |  |  | 1,033 |  |  | — |  |  | 1,033 |
Accrued interest payable |  | 7,321 |  |  | 7,321 |  |  | — |  |  | — |  |  | 7,321 |
(1) | Includes loans held-for-sale carried at fair value of $19.5 million ($2.1 million at Level 2 and $17.4 million at Level 3) of discontinued operations.
(2) | Includes loans held-for-sale carried at fair value of $38.7 million ($6.4 million at Level 2 and $32.3 million at Level 3) of discontinued operations

X
- Definition Fair Value, Assets Measured on Nonrecurring Basis, Schedule of Gain (Losses) [Table Text Block] + References No definition available. + Details
Name: | banc_FairValueAssetsMeasuredonNonrecurringBasisScheduleofGainLossesTableTextBlock
Namespace Prefix: | banc_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of input and valuation technique used to measure fair value and change in valuation approach and technique for each separate class of asset and liability measured on recurring and nonrecurring basis. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (bbb) -URI http://asc.fasb.org/extlink&oid=99377789&loc=d3e19207-110258 + Details
Name: | us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- 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=99377789&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=99377789&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=99377789&loc=d3e19207-110258 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=99377789&loc=d3e19190-110258 + Details
Name: | us-gaap_FairValueAssetsMeasuredOnNonrecurringBasisTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of assets, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, by class 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://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=99377789&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 1 -URI http://asc.fasb.org/extlink&oid=99377789&loc=d3e19190-110258 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=99377789&loc=d3e19207-110258 + Details
Name: | us-gaap_FairValueAssetsMeasuredOnRecurringBasisTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- 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=99377789&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=99377789&loc=d3e19207-110258 + Details
Name: | us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- 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=109250915&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=99377789&loc=d3e19207-110258 + Details
Name: | us-gaap_FairValueByBalanceSheetGroupingTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

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

X
- Definition Tabular disclosure of liabilities, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, by class 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). Where the quoted price in an active market for the identical liability is not available, the Level 1 input is the quoted price of an identical liability when traded as an 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 2 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=99377789&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 (a) -URI http://asc.fasb.org/extlink&oid=99377789&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 1 -URI http://asc.fasb.org/extlink&oid=99377789&loc=d3e19190-110258 + Details
Name: | us-gaap_FairValueLiabilitiesMeasuredOnRecurringBasisTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of information about asset and liability measured at fair value under fair value option. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 31 -URI http://asc.fasb.org/extlink&oid=75031198&loc=d3e14210-108612 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 30 -URI http://asc.fasb.org/extlink&oid=75031198&loc=d3e14172-108612 Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 32 -URI http://asc.fasb.org/extlink&oid=75031198&loc=d3e14217-108612 Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 28 -URI http://asc.fasb.org/extlink&oid=75031198&loc=d3e14064-108612 + Details
Name: | us-gaap_FairValueOptionQuantitativeDisclosuresTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration