XML 67 R10.htm IDEA: XBRL DOCUMENT
v2.4.0.8

Investments | 6 Months Ended
--- | ---
Jun. 30, 2014
Investments, Debt and Equity Securities [Abstract] |
Investments | Note 2 - Investments The Company’s investment portfolio includes free-standing derivative financial instruments (currently over the counter (“OTC”) index options contracts) to hedge risk associated with its fixed indexed annuity products’ contingent liabilities. The Company’s fixed indexed annuity product includes embedded derivative features that are discussed in “Note 1 — Basis of Presentation — Accounting Policy for Fixed Indexed Annuities”. The Company's investment portfolio includes no other free-standing derivative financial instruments (futures, forwards, swaps, option contracts or other financial instruments with similar characteristics), and there are no other embedded derivative features related to the Company’s insurance products. Fixed Maturities and Equity Securities The Company’s investment portfolio is comprised primarily of fixed maturity securities (“fixed maturities”) and equity securities. The amortized cost or cost, unrealized investment gains and losses, fair values and other-than-temporary impairment (“OTTI”) included in accumulated other comprehensive income (loss) (“AOCI”) of all fixed maturities and equity securities in the portfolio were as follows:
|  | Amortized |  | Unrealized |  | Unrealized |  | Fair |  | OTTI in |
|  | Cost/Cost |  | Gains |  | Losses |  | Value |  | AOCI (2) |
June 30, 2014 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Fixed maturity securities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
U.S. Government and federally sponsored agency obligations (1): |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Mortgage-backed securities |  |  | $ | 546,236 |  |  |  | $ | 45,587 |  |  |  | $ | 9,691 |  |  |  | $ | 582,132 |  |  |  | $ | - |  |
Other, including U.S. Treasury securities |  |  |  | 464,978 |  |  |  |  | 19,207 |  |  |  |  | 8,007 |  |  |  |  | 476,178 |  |  |  |  | - |  |
Municipal bonds |  |  |  | 1,455,567 |  |  |  |  | 149,837 |  |  |  |  | 7,515 |  |  |  |  | 1,597,889 |  |  |  |  | - |  |
Foreign government bonds |  |  |  | 50,604 |  |  |  |  | 6,435 |  |  |  |  | - |  |  |  |  | 57,039 |  |  |  |  | - |  |
Corporate bonds |  |  |  | 2,599,455 |  |  |  |  | 269,905 |  |  |  |  | 5,623 |  |  |  |  | 2,863,737 |  |  |  |  | - |  |
Other mortgage-backed securities |  |  |  | 1,070,589 |  |  |  |  | 32,712 |  |  |  |  | 3,937 |  |  |  |  | 1,099,364 |  |  |  |  | 2,866 |  |
Totals |  |  | $ | 6,187,429 |  |  |  | $ | 523,683 |  |  |  | $ | 34,773 |  |  |  | $ | 6,676,339 |  |  |  | $ | 2,866 |  |
Equity securities |  |  | $ | 97,224 |  |  |  | $ | 13,127 |  |  |  | $ | 889 |  |  |  | $ | 109,462 |  |  |  | $ | - |  |
December 31, 2013 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Fixed maturity securities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
U.S. Government and federally sponsored agency obligations (1): |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Mortgage-backed securities |  |  | $ | 555,574 |  |  |  | $ | 33,711 |  |  |  | $ | 19,560 |  |  |  | $ | 569,725 |  |  |  | $ | - |  |
Other, including U.S. Treasury securities |  |  |  | 449,060 |  |  |  |  | 9,865 |  |  |  |  | 23,351 |  |  |  |  | 435,574 |  |  |  |  | - |  |
Municipal bonds |  |  |  | 1,425,441 |  |  |  |  | 80,701 |  |  |  |  | 34,615 |  |  |  |  | 1,471,527 |  |  |  |  | - |  |
Foreign government bonds |  |  |  | 50,641 |  |  |  |  | 4,700 |  |  |  |  | 390 |  |  |  |  | 54,951 |  |  |  |  | - |  |
Corporate bonds |  |  |  | 2,457,727 |  |  |  |  | 188,832 |  |  |  |  | 32,150 |  |  |  |  | 2,614,409 |  |  |  |  | - |  |
Other mortgage-backed securities |  |  |  | 845,762 |  |  |  |  | 26,477 |  |  |  |  | 8,852 |  |  |  |  | 863,387 |  |  |  |  | 2,812 |  |
Totals |  |  | $ | 5,784,205 |  |  |  | $ | 344,286 |  |  |  | $ | 118,918 |  |  |  | $ | 6,009,573 |  |  |  | $ | 2,812 |  |
Equity securities |  |  | $ | 84,754 |  |  |  | $ | 10,723 |  |  |  | $ | 3,619 |  |  |  | $ | 91,858 |  |  |  | $ | - |  |
__________________________________________
| (1) | Fair value includes securities issued by Federal National Mortgage Association (“FNMA”) of $342,198 and $336,193; Federal Home Loan Mortgage Corporation (“FHLMC”) of $441,363 and $427,172; and Government National Mortgage Association (“GNMA”) of $136,208 and $126,245 as of June 30, 2014 and December 31, 2013, respectively.
| (2) | Represents the amount of other-than-temporary impairment losses in AOCI which, beginning April 1, 2009, was not included in earnings under current accounting guidance. Amounts also include unrealized gains/(losses) on impaired securities relating to changes in the fair value of such securities subsequent to the impairment measurement date.
Compared to December 31, 2013, the increase in net unrealized gains at June 30, 2014 was due to lower yields on U.S. Treasury securities and slightly narrower credit spreads across most asset classes in 2014, the combination of which resulted in an increase in net unrealized gains for all classes of the Company’s fixed maturity securities holdings. The following table presents the fair value and gross unrealized losses of fixed maturities and equity securities in an unrealized loss position at June 30, 2014 and December 31, 2013, respectively. The Company views the decrease in value of all of the securities with unrealized losses at June 30, 2014 — which was driven largely by changes in interest rates, spread widening, financial market illiquidity and/or market volatility from the date of acquisition — as temporary. For fixed maturity securities, management does not have the intent to sell the securities and it is not more likely than not the Company will be required to sell the securities before the anticipated recovery of the amortized cost bases, and the present value of future cash flows exceeds the amortized cost bases. In addition, management expects to recover the entire cost bases of the fixed maturity securities. For equity securities, the Company has the ability and intent to hold the securities for the recovery of cost and recovery of cost is expected within a reasonable period of time. Therefore, no impairment of these securities was recorded at June 30, 2014.
|  | 12 Months or Less |  | More than 12 Months |  | Total
|  |  |  |  | Gross |  |  |  |  | Gross |  |  |  |  | Gross
|  | Fair Value |  | Unrealized Losses |  | Fair Value |  | Unrealized Losses |  | Fair Value |  | Unrealized Losses
June 30, 2014 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Fixed maturity securities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
U.S. Government and federally sponsored agency obligations: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Mortgage-backed securities |  |  | $ | 13,483 |  |  |  | $ | 637 |  |  |  | $ | 95,845 |  |  |  | $ | 9,054 |  |  |  | $ | 109,328 |  |  |  | $ | 9,691 |
Other |  |  |  | 5,257 |  |  |  |  | 26 |  |  |  |  | 165,165 |  |  |  |  | 7,981 |  |  |  |  | 170,422 |  |  |  |  | 8,007 |
Municipal bonds |  |  |  | 45,797 |  |  |  |  | 2,883 |  |  |  |  | 151,155 |  |  |  |  | 4,632 |  |  |  |  | 196,952 |  |  |  |  | 7,515 |
Foreign government bonds |  |  |  | - |  |  |  |  | - |  |  |  |  | - |  |  |  |  | - |  |  |  |  | - |  |  |  |  | - |
Corporate bonds |  |  |  | 45,966 |  |  |  |  | 432 |  |  |  |  | 200,615 |  |  |  |  | 5,191 |  |  |  |  | 246,581 |  |  |  |  | 5,623 |
Other mortgage-backed securities |  |  |  | 259,347 |  |  |  |  | 1,463 |  |  |  |  | 79,799 |  |  |  |  | 2,474 |  |  |  |  | 339,146 |  |  |  |  | 3,937 |
Total fixed maturity securities |  |  |  | 369,850 |  |  |  |  | 5,441 |  |  |  |  | 692,579 |  |  |  |  | 29,332 |  |  |  |  | 1,062,429 |  |  |  |  | 34,773 |
Equity securities (1) |  |  |  | 1,148 |  |  |  |  | 11 |  |  |  |  | 28,701 |  |  |  |  | 878 |  |  |  |  | 29,849 |  |  |  |  | 889 |
Combined totals |  |  | $ | 370,998 |  |  |  | $ | 5,452 |  |  |  | $ | 721,280 |  |  |  | $ | 30,210 |  |  |  | $ | 1,092,278 |  |  |  | $ | 35,662 |
Number of positions with a gross unrealized loss |  |  |  | 115 |  |  |  |  |  |  |  |  |  | 202 |  |  |  |  |  |  |  |  |  | 317 |  |  |  |  |  |
Fair value as a percentage of total fixed maturities and equity securities fair value |  |  |  | 5.5 | % |  |  |  |  |  |  |  |  | 10.6 | % |  |  |  |  |  |  |  |  | 16.1 | % |  |  |  |  |
December 31, 2013 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Fixed maturity securities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
U.S. Government and federally sponsored agency obligations: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Mortgage-backed securities |  |  | $ | 150,602 |  |  |  | $ | 19,145 |  |  |  | $ | 1,383 |  |  |  | $ | 415 |  |  |  | $ | 151,985 |  |  |  | $ | 19,560 |
Other |  |  |  | 249,765 |  |  |  |  | 22,479 |  |  |  |  | 4,450 |  |  |  |  | 872 |  |  |  |  | 254,215 |  |  |  |  | 23,351 |
Municipal bonds |  |  |  | 375,523 |  |  |  |  | 26,529 |  |  |  |  | 42,899 |  |  |  |  | 8,086 |  |  |  |  | 418,422 |  |  |  |  | 34,615 |
Foreign government bonds |  |  |  | 6,738 |  |  |  |  | 390 |  |  |  |  | - |  |  |  |  | - |  |  |  |  | 6,738 |  |  |  |  | 390 |
Corporate bonds |  |  |  | 582,849 |  |  |  |  | 28,634 |  |  |  |  | 12,948 |  |  |  |  | 3,516 |  |  |  |  | 595,797 |  |  |  |  | 32,150 |
Other mortgage-backed securities |  |  |  | 274,983 |  |  |  |  | 8,300 |  |  |  |  | 20,008 |  |  |  |  | 552 |  |  |  |  | 294,991 |  |  |  |  | 8,852 |
Total fixed maturity securities |  |  |  | 1,640,460 |  |  |  |  | 105,477 |  |  |  |  | 81,688 |  |  |  |  | 13,441 |  |  |  |  | 1,722,148 |  |  |  |  | 118,918 |
Equity securities (1) |  |  |  | 32,392 |  |  |  |  | 3,117 |  |  |  |  | 1,405 |  |  |  |  | 502 |  |  |  |  | 33,797 |  |  |  |  | 3,619 |
Combined totals |  |  | $ | 1,672,852 |  |  |  | $ | 108,594 |  |  |  | $ | 83,093 |  |  |  | $ | 13,943 |  |  |  | $ | 1,755,945 |  |  |  | $ | 122,537 |
Number of positions with a gross unrealized loss |  |  |  | 534 |  |  |  |  |  |  |  |  |  | 46 |  |  |  |  |  |  |  |  |  | 580 |  |  |  |  |  |
Fair value as a percentage of total fixed maturities and equity securities fair value |  |  |  | 27.4 | % |  |  |  |  |  |  |  |  | 1.4 | % |  |  |  |  |  |  |  |  | 28.8 | % |  |  |  |  |
_______________________________________ (1) Includes nonredeemable (perpetual) preferred stocks, common stocks and closed-end funds.
Fixed maturities and equity securities with an investment grade rating represented 95% of the gross unrealized loss as of June 30, 2014. With respect to fixed income securities involving securitized financial assets, the underlying collateral cash flows were stress tested to determine there was no adverse change in the present value of cash flows below the amortized cost basis. Credit Losses The following table summarizes the cumulative amounts related to the Company’s credit loss component of the other-than-temporary impairment losses on fixed maturity securities held as of June 30, 2014 and 2013 that the Company did not intend to sell as of those dates, and it was not more likely than not that the Company would be required to sell the securities before the anticipated recovery of the amortized cost bases, for which the non-credit portions of the other-than-temporary impairment losses were recognized in other comprehensive income (loss):
|  | Six Months Ended
|  | June 30,
|  | 2014 |  | 2013
Cumulative credit loss (1) |  |  |  |  |  |  |  |  |  |
Beginning of period |  |  | $ | 4,097 |  |  |  | $ | 2,877 |
New credit losses |  |  |  | 280 |  |  |  |  | 860 |
Losses related to securities sold or paid down during the period |  |  |  | - |  |  |  |  | - |
End of period |  |  | $ | 4,377 |  |  |  | $ | 3,737 |
_________________________________________
| (1) | The cumulative credit loss amounts exclude other-than-temporary impairment losses on securities held as of the periods indicated that the Company intended to sell or it was more likely than not that the Company would be required to sell the security before the recovery of the amortized cost basis.
Maturities/Sales of Fixed Maturities and Equity Securities The following table presents the distribution of the Company's fixed maturity securities portfolio by estimated expected maturity. Estimated expected maturities differ from contractual maturities, reflecting assumptions regarding borrowers’ utilization of the right to call or prepay obligations with or without call or prepayment penalties. For structured securities, including mortgage-backed securities and other asset-backed securities, estimated expected maturities consider broker-dealer survey prepayment assumptions and are verified for consistency with the interest rate and economic environments.
|  | Percent of Total Fair Value |  | June 30, 2014 |
|  | June 30, |  | December 31, |  | Fair |  | Amortized |
|  | 2014 |  | 2013 |  | Value |  | Cost |
Estimated expected maturity: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Due in 1 year or less |  |  |  | 4.5 | % |  |  |  | 4.1 | % |  |  | $ | 299,402 |  |  |  | $ | 277,477 |
Due after 1 year through 5 years |  |  |  | 23.6 |  |  |  |  | 20.9 |  |  |  |  | 1,576,524 |  |  |  |  | 1,461,075 |
Due after 5 years through 10 years |  |  |  | 38.1 |  |  |  |  | 38.4 |  |  |  |  | 2,542,155 |  |  |  |  | 2,355,992 |
Due after 10 years through 20 years |  |  |  | 19.9 |  |  |  |  | 20.8 |  |  |  |  | 1,327,483 |  |  |  |  | 1,230,271 |
Due after 20 years |  |  |  | 13.9 |  |  |  |  | 15.8 |  |  |  |  | 930,775 |  |  |  |  | 862,614 |
Total |  |  |  | 100.0 | % |  |  |  | 100.0 | % |  |  | $ | 6,676,339 |  |  |  | $ | 6,187,429 |
Average option-adjusted duration, in years |  |  |  | 6.2 |  |  |  |  | 6.3 |  |  |  |  |  |  |  |  |  |  |
Proceeds received from sales of fixed maturities and equity securities, each determined using the specific identification method, and gross gains and gross losses realized as a result of those sales for each period were:
|  |  | Three Months Ended |  |  |  | Six Months Ended |
|  |  | June 30, |  |  |  | June 30, |
|  |  | 2014 |  |  |  | 2013 |  |  |  | 2014 |  |  |  | 2013 |
Fixed maturity securities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Proceeds received |  |  | $ | 46,309 |  |  |  | $ | 114,804 |  |  |  | $ | 99,249 |  |  |  | $ | 213,986 |
Gross gains realized |  |  |  | 2,600 |  |  |  |  | 9,878 |  |  |  |  | 4,127 |  |  |  |  | 14,390 |
Gross losses realized |  |  |  | (303 | ) |  |  |  | (471 | ) |  |  |  | (978 | ) |  |  |  | (481 | )
Equity securities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Proceeds received |  |  | $ | 4,843 |  |  |  | $ | 6,299 |  |  |  | $ | 8,491 |  |  |  | $ | 11,133 |
Gross gains realized |  |  |  | 995 |  |  |  |  | 2,776 |  |  |  |  | 1,474 |  |  |  |  | 3,344 |
Gross losses realized |  |  |  | (64 | ) |  |  |  | (172 | ) |  |  |  | (181 | ) |  |  |  | (387 | )
Unrealized Gains and Losses on Fixed Maturities and Equity Securities Net unrealized gains and losses are computed as the difference between fair value and amortized cost for fixed maturities or cost for equity securities. The following table reconciles the net unrealized investment gains and losses, net of tax, included in accumulated other comprehensive income (loss), before the impact on deferred policy acquisition costs:
|  | Three Months Ended |  |  | Six Months Ended |
|  | June 30, |  |  | June 30, |
|  | 2014 |  |  | 2013 |  |  | 2014 |  |  | 2013 |
Net unrealized investment gains (losses) on fixed maturity securities, net of tax |  |  |  |  |  |  |  |  |  |  |  |
Beginning of period |  | $ | 238,854 |  |  | $ | 411,979 |  |  | $ | 146,489 |  |  | $ | 423,004 |
Change in unrealized investment gains and losses |  |  | 80,577 |  |  |  | (182,919 | ) |  |  | 173,802 |  |  |  | (189,828 | )
Reclassification of net realized investment (gains) losses to net income |  |  | (1,640 | ) |  |  | (8,392 | ) |  |  | (2,500 | ) |  |  | (12,508 | )
End of period |  | $ | 317,791 |  |  | $ | 220,668 |  |  | $ | 317,791 |  |  | $ | 220,668 |
Net unrealized investment gains (losses) on equity securities, net of tax |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning of period |  | $ | 5,695 |  |  | $ | 3,604 |  |  | $ | 4,618 |  |  | $ | 720 |
Change in unrealized investment gains and losses |  |  | 2,865 |  |  |  | 1,291 |  |  |  | 4,178 |  |  |  | 4,519 |
Reclassification of net realized investment (gains) losses to net income |  |  | (605 | ) |  |  | (1,629 | ) |  |  | (841 | ) |  |  | (1,973 | )
End of period |  | $ | 7,955 |  |  | $ | 3,266 |  |  | $ | 7,955 |  |  | $ | 3,266 |
Repurchase Agreements The Company enters into repurchase agreements to earn incremental spread income. A repurchase agreement is a transaction in which one party (transferor) agrees to sell securities to another party (transferee) in return for cash (or securities), with a simultaneous agreement to repurchase the same securities at a specified price at a later date. These transactions are generally short-term in nature, and therefore, the carrying amounts of these instruments approximate fair value. As part of repurchase agreements, the Company transfers primarily U.S. Government, government agency and corporate securities and receives cash. For the repurchase agreements, the Company receives cash in an amount equal to at least 95% of the fair value of the securities transferred, and the agreements with third parties contain contractual provisions to allow for additional collateral to be obtained when necessary. The cash received from the repurchase program is typically invested in high quality floating rate fixed maturity securities. The Company accounts for the repurchase agreements as collateralized borrowings. The securities transferred under repurchase agreements are included in fixed maturity, available-for-sale securities with the obligation to repurchase those securities recorded in Other Liabilities on the Company's Consolidated Balance Sheets. The fair value of the securities transferred was $143,216 and $24,791 as of June 30, 2014 and December 31, 2013, respectively. The obligation for securities sold under agreement to repurchase was $139,959 and $25,864, including accrued interest, as of June 30, 2014 and December 31, 2013, respectively. Offsetting of Assets and Liabilities The Company’s derivative instruments (call options) are subject to enforceable master netting arrangements. Collateral support agreements associated with each master netting arrangement provide that the Company will receive or pledge financial collateral in the event minimum thresholds have been reached. The Company’s repurchase agreements and the embedded derivatives related to the Company’s fixed indexed annuity product are not subject to master netting arrangements and there was no offsetting in their presentation in the Company’s Consolidated Balance Sheets. The following table presents the instruments that were subject to a master netting arrangement for the Company. No instruments were subject to master netting arrangements as of December 31, 2013.
|  |  |  |  |  | Net Amounts |  |  |  |  |  |  |  |  |
|  |  |  |  |  | of Assets/ |  |  |  |  |  |  |  |  |
|  |  |  | Gross |  | Liabilities |  | Gross Amounts Not Offset |  |  |  |
|  |  |  | Amounts |  | Presented |  | in the Consolidated |  |  |  |
|  |  |  | Offset in the |  | in the |  | Balance Sheet |  |  |  |
|  |  |  | Consolidated |  | Consolidated |  |  |  | Cash |  |
|  | Gross |  | Balance |  | Balance |  | Financial |  | Collateral |  | Net
|  | Amounts |  | Sheet |  | Sheet |  | Instruments |  | Received |  | Amount
June 30, 2014 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Asset derivatives: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Free-standing derivatives |  | $ | 708 |  |  | $ | - |  |  | $ | 708 |  |  | $ | - |  |  | $ | 300 |  |  | $ | 408 |
Deposits At June 30, 2014 and December 31, 2013, securities with a fair value of $18,420 and $17,967, respectively, were on deposit with governmental agencies as required by law in various states in which the insurance subsidiaries of HMEC conduct business. In addition, at June 30, 2014 and December 31, 2013, securities with a fair value of $275,888 and $274,437, respectively, were on deposit with the Federal Home Loan Bank of Chicago (“FHLB”) as collateral for amounts subject to funding agreements which were equal to $250,000 as of each of these dates. The deposited securities are included in fixed maturities on the Company’s Consolidated Balance Sheets.

X
- Details
Name: | us-gaap_InvestmentsDebtAndEquitySecuritiesAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The entire disclosure for investments in certain debt and equity securities. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 50 -Paragraph 6 -URI http://asc.fasb.org/extlink&oid=27724398&loc=d3e27290-111563 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=27724398&loc=d3e27357-111563 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -Glossary Debt Security -URI http://asc.fasb.org/extlink&oid=6509901 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 30 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6379141&loc=d3e15032-111544 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 50 -Paragraph 5 -URI http://asc.fasb.org/extlink&oid=27724398&loc=d3e27232-111563 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 320 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6957658&loc=d3e62557-112803 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=27724398&loc=d3e27161-111563 Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 50 -Paragraph 10 -URI http://asc.fasb.org/extlink&oid=27724398&loc=d3e27405-111563 Reference 9: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -Glossary Equity Security -URI http://asc.fasb.org/extlink&oid=6511694 + Details
Name: | us-gaap_InvestmentsInDebtAndMarketableEquitySecuritiesAndCertainTradingAssetsDisclosureTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration