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Fair Value | 6 Months Ended
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Jun. 30, 2011
Fair Value |
Fair Value | Note 15 – Fair Value The fair value hierarchy requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. The three levels of inputs that Park uses to measure fair value are as follows:
| § | Level 1: Quoted prices (unadjusted) for identical assets or liabilities in active markets that Park has the ability to access as of the measurement date.
| § | Level 2: Level 1 inputs for assets or liabilities that are not actively traded. Also consists of an observable market price for a similar asset or liability. This includes the use of "matrix pricing" to value debt securities absent the exclusive use of quoted prices.
| § | Level 3: Consists of unobservable inputs that are used to measure fair value when observable market inputs are not available. This could include the use of internally developed models, financial forecasting and similar inputs.
Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability between market participants at the balance sheet date. When possible, the Company looks to active and observable markets to price identical assets or liabilities. When identical assets and liabilities are not traded in active markets, the Company looks to observable market data for similar assets and liabilities. However, certain assets and liabilities are not traded in observable markets and Park must use other valuation methods to develop a fair value. The fair value of impaired loans is based on the fair value of the underlying collateral, which is estimated through third party appraisals or internal estimates of collateral values. Assets and Liabilities Measured at Fair Value on a Recurring Basis: The following table presents assets and liabilities measured at fair value on a recurring basis:
Fair Value Measurements at June 30, 2011 using: |
(in thousands) |  | Level 1 |  |  | Level 2 |  |  | Level 3 |  |  | Balance at June 30, 2011 |
Assets |  |  |  |  |  |  |  |  |  |  |  |
Investment securities |  |  |  |  |  |  |  |  |  |  |  |
Obligations of U.S. Treasury and other U.S. Government sponsored entities |  | $ | - |  |  | $ | 308,655 |  |  | $ | - |  |  | $ | 308,655 |
Obligations of states and political subdivisions |  |  | - |  |  |  | 5,109 |  |  |  |  |  |  |  | 5,109 |
U.S. Government sponsored entities' asset-backed securities |  |  | - |  |  |  | 801,924 |  |  |  | - |  |  |  | 801,924 |
Equity securities |  |  | 968 |  |  |  | - |  |  |  | 741 |  |  |  | 1,709 |
Mortgage loans held for sale |  |  | - |  |  |  | 7,456 |  |  |  | - |  |  |  | 7,456 |
Mortgage IRLCs |  |  | - |  |  |  | 242 |  |  |  | - |  |  |  | 242 |
Liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Interest rate swap |  | $ | - |  |  | $ | 1,338 |  |  | $ | - |  |  | $ | 1,338 |
Fair value swap |  |  | - |  |  |  | - |  |  |  | 200 |  |  |  | 200 |
Fair Value Measurements at December 31, 2010 using: |
(in thousands) |  | Level 1 |  |  | Level 2 |  |  | Level 3 |  |  | Balance at December 31, 2010 |
Assets |  |  |  |  |  |  |  |  |  |  |  |
Investment securities |  |  |  |  |  |  |  |  |  |  |  |
Obligations of U.S. Treasury and other U.S. Government sponsored entities |  | $ | - |  |  | $ | 273,313 |  |  | $ | - |  |  | $ | 273,313 |
Obligations of states and political subdivisions |  |  | - |  |  |  | 8,446 |  |  |  | 2,598 |  |  |  | 11,044 |
U.S. Government sponsored entities' asset-backed securities |  |  | - |  |  |  | 1,011,412 |  |  |  | - |  |  |  | 1,011,412 |
Equity securities |  |  | 1,008 |  |  |  | - |  |  |  | 745 |  |  |  | 1,753 |
Mortgage loans held for sale |  |  | - |  |  |  | 8,340 |  |  |  | - |  |  |  | 8,340 |
Mortgage IRLCs |  |  | - |  |  |  | 166 |  |  |  | - |  |  |  | 166 |
Liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Interest rate swap |  | $ | - |  |  | $ | 1,634 |  |  | $ | - |  |  | $ | 1,634 |
Fair value swap |  |  | - |  |  |  | - |  |  |  | 60 |  |  |  | 60 |
The following methods and assumptions were used by the Corporation in determining fair value of the financial assets and liabilities discussed above: Investment securities: Fair values for investment securities are based on quoted market prices, where available. If quoted market prices are not available, fair values are based on quoted market prices of comparable instruments. The Fair Value Measurements tables exclude Park's Federal Home Loan Bank stock and Federal Reserve Bank stock. These assets are carried at their respective redemption values, as it is not practicable to calculate their fair values. For securities where quoted prices or market prices of similar securities are not available, which include municipal securities, fair values are calculated using discounted cash flows. Interest rate swap: The fair value of the interest rate swap represents the estimated amount Park would pay or receive to terminate the agreement, considering current interest rates and the current creditworthiness of the counterparty. Fair value swap: The fair value of the swap agreement entered into with the purchaser of the Visa Class B shares represents an internally developed estimate of the exposure based upon probability-weighted potential Visa litigation losses. Mortgage Interest Rate Lock Commitments (IRLCs): IRLCs are based on current secondary market pricing and are classified as Level 2. Mortgage loans held for sale: Mortgage loans held for sale are carried at their fair value. Mortgage loans held for sale are estimated using security prices for similar product types and, therefore, are classified in Level 2. The table below is a reconciliation of the beginning and ending balances of the Level 3 inputs for the three and six month periods ended June 30, 2011 and 2010, for financial instruments measured on a recurring basis and classified as Level 3:
Level 3 Fair Value Measurements Three months ended June 30, 2011 and 2010 |
(in thousands) |  | Obligations of states and political subdivisions |  |  | Equity Securities |  |  | Fair value swap |
Balance, at March 31, 2011 |  | $ | 2,470 |  |  | $ | 740 |  |  | $ | (60 | )
Total gains/(losses) |  |  |  |  |  |  |  |  |  |  |  |
Included in earnings – realized |  |  | - |  |  |  | - |  |  |  | - |
Included in earnings – unrealized |  |  | - |  |  |  | - |  |  |  | - |
Included in other comprehensive income |  |  | - |  |  |  | 1 |  |  |  | - |
Purchases, sales, issuances and settlements, other, net |  |  | (2,470 | ) |  |  | - |  |  |  | (140 | )
Balance June 30, 2011 |  | $ | 0 |  |  | $ | 741 |  |  | $ | (200 | )
Balance, at March 31, 2010 |  | $ | 2,744 |  |  | $ | - |  |  | $ | (500 | )
Total gains/(losses) |  |  |  |  |  |  |  |  |  |  |  |
Included in earnings – realized |  |  | - |  |  |  | - |  |  |  | - |
Included in earnings – unrealized |  |  | - |  |  |  | - |  |  |  | - |
Included in other comprehensive income |  |  | 12 |  |  |  | - |  |  |  | - |
Purchases, sales, issuances and settlements, other, net |  |  | - |  |  |  | - |  |  |  | 160 |
Balance June 30, 2010 |  | $ | 2,756 |  |  | $ | - |  |  | $ | (340 | )
Level 3 Fair Value Measurements Six months ended June 30, 2011 and 2010 |
(in thousands) |  | Obligations of states and political subdivisions |  |  | Equity Securities |  |  | Fair value swap |
Balance, at January 1, 2011 |  | $ | 2,598 |  |  | $ | 745 |  |  | $ | (60 | )
Total gains/(losses) |  |  |  |  |  |  |  |  |  |  |  |
Included in earnings – realized |  |  | - |  |  |  |  |  |  |  | - |
Included in earnings – unrealized |  |  | (128 | ) |  |  |  |  |  |  | - |
Included in other comprehensive income |  |  | - |  |  |  | (4 | ) |  |  | - |
Purchases, sales, issuances and settlements, other, net |  |  | (2,470 | ) |  |  |  |  |  |  | (140 | )
Balance June 30, 2011 |  | $ | 0 |  |  | $ | 741 |  |  | $ | (200 | )
Balance, at January 1, 2010 |  | $ | 2,751 |  |  | $ | - |  |  | $ | (500 | )
Total gains/(losses) |  |  |  |  |  |  |  |  |  |  |  |
Included in earnings – realized |  |  | - |  |  |  | - |  |  |  | - |
Included in earnings – unrealized |  |  | - |  |  |  | - |  |  |  | - |
Included in other comprehensive income |  |  | 5 |  |  |  | - |  |  |  | - |
Purchases, sales, issuances and settlements, other, net |  |  | - |  |  |  | - |  |  |  | 160 |
Balance June 30, 2010 |  | $ | 2,756 |  |  | $ | - |  |  | $ | (340 | )
Assets and liabilities measured at fair value on a nonrecurring basis: The following table presents assets and liabilities measured at fair value on a nonrecurring basis:
Fair Value Measurements at June 30, 2011 using: |
(in thousands) |  | (Level 1) |  |  | (Level 2) |  |  | (Level 3) |  |  | Balance at June 30, 2011 |
Impaired loans: |  |  |  |  |  |  |  |  |  |  |  |
Commercial, financial and agricultural |  | $ | - |  |  | $ | - |  |  | $ | 15,760 |  |  | $ | 15,760 |
Commercial real estate |  |  | - |  |  |  | - |  |  |  | 23,353 |  |  |  | 23,353 |
Construction real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Vision commercial land and development |  |  | - |  |  |  | - |  |  |  | 34,437 |  |  |  | 34,437 |
Remaining commercial |  |  | - |  |  |  | - |  |  |  | 11,767 |  |  |  | 11,767 |
Residential real estate |  |  | - |  |  |  | - |  |  |  | 12,291 |  |  |  | 12,291 |
Total impaired loans |  | $ | - |  |  | $ | - |  |  | $ | 97,608 |  |  | $ | 97,608 |
Mortgage servicing rights |  |  | - |  |  |  | 2,526 |  |  |  | - |  |  |  | 2,526 |
Other real estate owned |  |  | - |  |  |  | - |  |  |  | 47,997 |  |  |  | 47,997 |
Fair Value Measurements at December 31, 2010 Using: |
(in thousands) |  | (Level 1) |  |  | (Level 2) |  |  | (Level 3) |  |  | Balance at December 31, 2010 |
Impaired loans: |  |  |  |  |  |  |  |  |  |  |  |
Commercial, financial and agricultural |  | $ | - |  |  | $ | - |  |  | $ | 8,276 |  |  | $ | 8,276 |
Commercial real estate |  |  |  |  |  |  |  |  |  |  | 32,354 |  |  |  | 32,354 |
Construction real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Vision commercial land and development |  |  |  |  |  |  |  |  |  |  | 45,121 |  |  |  | 45,121 |
Remaining commercial |  |  |  |  |  |  |  |  |  |  | 10,202 |  |  |  | 10,202 |
Residential real estate |  |  |  |  |  |  |  |  |  |  | 15,304 |  |  |  | 15,304 |
Total impaired loans |  | $ | - |  |  | $ | - |  |  | $ | 111,257 |  |  | $ | 111,257 |
Mortgage servicing rights |  |  | - |  |  |  | 3,813 |  |  |  | - |  |  |  | 3,813 |
Other real estate owned |  |  | - |  |  |  | - |  |  |  | 44,325 |  |  |  | 44,325 |
Impaired loans, which are measured for impairment using the fair value of the underlying collateral or the present value of expected future cash flows, had a book value of $200.4 million at June 30, 2011, offset by partial charge-offs of $88.7 million. In addition, these loans had a specific valuation allowance of $32.8 million. Of the $200.4 million impaired loan portfolio, loans with a book value of $130.4 million were carried at their fair value of $97.6 million, as a result of the aforementioned charge-offs and specific valuation allowance. The remaining $70.0 million of impaired loans are carried at cost, as the fair value of the underlying collateral or present value of expected future cash flows on these loans exceeds the book value for each individual credit. At December 31, 2010, impaired loans had a book value of $250.9 million. Of these, $111.3 million were carried at fair value, as a result of partial charge-offs of $53.6 million and a specific valuation allowance of $43.5 million. The remaining $96.2 million of impaired loans at December 31, 2010 were carried at cost. MSRs, which are carried at the lower of cost or fair value, were recorded at $10.3 million at June 30, 2011. Of the $10.3 million MSR carrying balance at June 30, 2011, $2.5 million was recorded at fair value and included a valuation allowance of $680,000. The remaining $7.8 million was recorded at cost, as the fair value exceeds cost at June 30, 2011. MSRs do not trade in active, open markets with readily observable prices. For example, sales of MSRs do occur, but precise terms and conditions typically are not readily available. As such, management, with the assistance of a third party specialist, determined fair value based on the discounted value of the future cash flows estimated to be received. Significant inputs include the discount rate and assumed prepayment speeds utilized. The calculated fair value was then compared to market values where possible to ascertain the reasonableness of the valuation in relation to current market expectations for similar products. Accordingly, MSRs are classified Level 2. At December 31, 2010, MSRs were recorded at $10.5 million, including a valuation allowance of $748,000. Other real estate owned (OREO) is recorded at fair value based on property appraisals, less estimated selling costs, at the date of transfer. The carrying value of OREO is not re-measured to fair value on a recurring basis, but is subject to fair value adjustments when the carrying value exceeds the fair value, less estimated selling costs. At June 30, 2011 and December 31, 2010, the estimated fair value of OREO, less estimated selling costs amounted to $48.0 million and $44.3 million, respectively. The financial impact of OREO devaluation adjustments for the three month and six month periods ended June 30, 2011 was $5.3 million and $9.7 million, respectively. The following methods and assumptions were used by the Corporation in estimating its fair value disclosures for assets and liabilities not discussed above: Cash and cash equivalents: The carrying amounts reported in the consolidated condensed balance sheet for cash and short-term instruments approximate those assets' fair values. Interest bearing deposits with other banks: The carrying amounts reported in the consolidated condensed balance sheet for interest bearing deposits with other banks approximate those assets' fair values. Loans receivable: For variable-rate loans that reprice frequently and with no significant change in credit risk, fair values are based on carrying values. The fair values for certain mortgage loans (e.g., one-to-four family residential) are based on quoted market prices of similar loans sold in conjunction with securitization transactions, adjusted for differences in loan characteristics. The fair values for other loans are estimated using discounted cash flow analyses, using interest rates currently being offered for loans with similar terms to borrowers of similar credit quality. Off-balance sheet instruments: Fair values for the Corporation's loan commitments and standby letters of credit are based on the fees currently charged to enter into similar agreements, taking into account the remaining terms of the agreements and the counterparties' credit standing. The carrying amount and fair value are not material. Deposit liabilities: The fair values disclosed for demand deposits (e.g., interest and non-interest checking, savings, and money market accounts) are, by definition, equal to the amount payable on demand at the reporting date (i.e., their carrying amounts). The carrying amounts for variable-rate, fixed-term certificates of deposit approximate their fair values at the reporting date. Fair values for fixed rate certificates of deposit are estimated using a discounted cash flow calculation that applies interest rates currently being offered on certificates to a schedule of aggregated expected monthly maturities of time deposits. Short-term borrowings: The carrying amounts of federal funds purchased, borrowings under repurchase agreements and other short-term borrowings approximate their fair values. Long-term debt: Fair values for long-term debt are estimated using a discounted cash flow calculation that applies interest rates currently being offered on long-term debt to a schedule of monthly maturities. Subordinated debentures and notes: Fair values for subordinated debentures and notes are estimated using a discounted cash flow calculation that applies interest rate spreads currently being offered on similar debt structures to a schedule of monthly maturities. The fair value of financial instruments at June 30, 2011 and December 31, 2010, was as follows:
(in thousands) |  | June 30, 2011 |  |  | December 31, 2010 |
Financial assets: |  | Carrying value |  |  | Fair value |  |  | Carrying value |  |  | Fair value |
Cash and money market instruments |  | $ | 217,116 |  |  | $ | 217,116 |  |  | $ | 133,780 |  |  | $ | 133,780 |
Investment securities |  |  | 1,892,708 |  |  |  | 1,903,619 |  |  |  | 1,971,092 |  |  |  | 1,983,636 |
Accrued interest receivable |  |  | 22,624 |  |  |  | 22,624 |  |  |  | 24,137 |  |  |  | 24,137 |
Mortgage loans held for sale |  |  | 7,456 |  |  |  | 7,456 |  |  |  | 8,340 |  |  |  | 8,340 |
Impaired loans carried at fair value |  |  | 97,608 |  |  |  | 97,608 |  |  |  | 111,257 |  |  |  | 111,257 |
Other loans |  |  | 4,495,262 |  |  |  | 4,507,242 |  |  |  | 4,491,691 |  |  |  | 4,511,419 |
Loans receivable, net |  | $ | 4,600,326 |  |  | $ | 4,612,306 |  |  | $ | 4,611,288 |  |  | $ | 4,631,016 |
Financial liabilities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Noninterest bearing checking accounts |  | $ | 984,160 |  |  | $ | 984,160 |  |  | $ | 937,719 |  |  | $ | 937,719 |
Interest bearing transactions accounts |  |  | 1,485,383 |  |  |  | 1,485,383 |  |  |  | 1,283,159 |  |  |  | 1,283,159 |
Savings accounts |  |  | 950,777 |  |  |  | 950,777 |  |  |  | 899,288 |  |  |  | 899,288 |
Time deposits |  |  | 1,832,992 |  |  |  | 1,843,327 |  |  |  | 1,973,903 |  |  |  | 1,990,163 |
Other |  |  | 4,205 |  |  |  | 4,205 |  |  |  | 1,351 |  |  |  | 1,351 |
Total deposits |  | $ | 5,257,517 |  |  | $ | 5,267,852 |  |  | $ | 5,095,420 |  |  | $ | 5,111,680 |
Short-term borrowings |  | $ | 234,112 |  |  | $ | 234,112 |  |  | $ | 663,669 |  |  | $ | 663,669 |
Long-term debt |  |  | 821,202 |  |  |  | 889,068 |  |  |  | 636,733 |  |  |  | 699,080 |
Subordinated debentures/notes |  |  | 75,250 |  |  |  | 66,681 |  |  |  | 75,250 |  |  |  | 63,099 |
Accrued interest payable |  |  | 5,732 |  |  |  | 5,732 |  |  |  | 6,123 |  |  |  | 6,123 |
Derivative financial instruments: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Interest rate swap |  | $ | 1,338 |  |  | $ | 1,338 |  |  | $ | 1,634 |  |  | $ | 1,634 |
Fair value swap |  |  | 200 |  |  |  | 200 |  |  |  | 60 |  |  |  | 60 |

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- Definition The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 5 -URI http://asc.fasb.org/extlink&oid=6925170&loc=d3e19296-110258 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 159 -Paragraph 17-22, 27, 28 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 10 -URI http://asc.fasb.org/extlink&oid=6947722&loc=d3e13433-108611 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 107 -Paragraph 15C, 15D -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 28 -URI http://asc.fasb.org/extlink&oid=6957238&loc=d3e14064-108612 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 16 -URI http://asc.fasb.org/extlink&oid=6947722&loc=d3e13504-108611 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 107 -Paragraph 15A -Subparagraph a-d -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 21 -URI http://asc.fasb.org/extlink&oid=6947722&loc=d3e13537-108611 Reference 9: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 133 -Paragraph 44A, 44B -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 10: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6925170&loc=d3e19207-110258 Reference 11: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 30 -URI http://asc.fasb.org/extlink&oid=6957238&loc=d3e14172-108612 Reference 12: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 107 -Paragraph 3, 10, 14, 15 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 13: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 107 -Paragraph 15B -Subparagraph a, b -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 14: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 157 -Paragraph 32, 33, 34 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. + Details
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