XML 58 R44.htm IDEA: XBRL DOCUMENT
v3.7.0.1

Accounting Policies - Components of Other Comprehensive Income Loss and Related Tax Impact (Details) - USD ($) $ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2016 | Dec. 31, 2015 | Dec. 31, 2014
Reclassification Adjustment out of Accumulated Other Comprehensive Income on Derivatives [Line Items] |  |  |  |
Other Comprehensive Income (Loss), Unrealized Holding Gain (Loss) on Securities Arising During Period, before Tax |  | $ 8,433 | $ (9,270) | $ 59,887
Other Comprehensive Income (Loss), Unrealized Holding Gain (Loss) on Securities Arising During Period, Tax |  | 2,952 | (3,244) | 20,960
Other Comprehensive Income (Loss), Unrealized Holding Gain (Loss) on Securities Arising During Period, Net of Tax |  | 5,481 | (6,026) | 38,927
Other Comprehensive Income (Loss), before Reclassifications, Net of Tax |  | 55,062 | (7,181) | 53,065
Reclassification from Accumulated Other Comprehensive Income, Current Period, before Tax |  | 2,000 | 1,200 | 200
Reclassification from Accumulated Other Comprehensive Income, Current Period, Net of Tax |  | (10,285) | (19,371) | (21,330)
Other Comprehensive Income (Loss), before Tax |  | 68,889 | (40,850) | 48,823
Other Comprehensive Income (Loss), Tax |  | 24,112 | (14,298) | 17,088
Other comprehensive income, net of tax |  | 44,777 | (26,552) | 31,735
Accumulated Net Gain (Loss) from Cash Flow Hedges Including Portion Attributable to Noncontrolling Interest [Member] |  |  |  |
Reclassification Adjustment out of Accumulated Other Comprehensive Income on Derivatives [Line Items] |  |  |  |
Other Comprehensive Income (Loss), before Reclassifications, before Tax |  | 2,443 | (1,776) | (559)
Other Comprehensive Income (Loss) before Reclassifications, Tax |  | 855 | (621) | (195)
Other Comprehensive Income (Loss), before Reclassifications, Net of Tax |  | 1,588 | (1,155) | (364)
Reclassification from Accumulated Other Comprehensive Income, Current Period, Net of Tax |  | 1,313 | 803 | 138
Other Comprehensive Income (Loss), before Tax |  | 4,463 | (541) | (347)
Other Comprehensive Income (Loss), Tax |  | 1,562 | (189) | (121)
Other comprehensive income, net of tax |  | 2,901 | (352) | (226)
Available-for-sale Securities [Member] | Accumulated Net Investment Gain (Loss) Including Portion Attributable to Noncontrolling Interest [Member] |  |  |  |
Reclassification Adjustment out of Accumulated Other Comprehensive Income on Derivatives [Line Items] |  |  |  |
Other Comprehensive Income (Loss), before Reclassifications, Net of Tax |  | 5,481 | (6,026) | 38,927
Reclassification from Accumulated Other Comprehensive Income, Current Period, Net of Tax |  | (9,833) | (13,725) | (12,939)
Other Comprehensive Income (Loss), before Tax |  | (6,694) | (30,387) | 39,980
Other Comprehensive Income (Loss), Tax |  | (2,342) | (10,636) | 13,992
Other comprehensive income, net of tax |  | (4,352) | (19,751) | 25,988
Held-to-maturity Securities [Member] | Accumulated Net Investment Gain (Loss) Including Portion Attributable to Noncontrolling Interest [Member] |  |  |  |
Reclassification Adjustment out of Accumulated Other Comprehensive Income on Derivatives [Line Items] |  |  |  |
Other Comprehensive Income (Loss), before Reclassifications, before Tax | [1] | 73,835 | 0 | 22,311
Other Comprehensive Income (Loss) before Reclassifications, Tax | [1] | 25,842 | 0 | 7,809
Other Comprehensive Income (Loss), before Reclassifications, Net of Tax | [1] | 47,993 | 0 | 14,502
Reclassification from Accumulated Other Comprehensive Income, Current Period, Net of Tax |  | (1,765) | (6,449) | (8,529)
Other Comprehensive Income (Loss), before Tax |  | 71,120 | (9,922) | 9,190
Other Comprehensive Income (Loss), Tax |  | 24,892 | (3,473) | 3,217
Other comprehensive income, net of tax |  | 46,228 | (6,449) | 5,973
Gain (Loss) on Derivative Instruments [Member] | Reclassification out of Accumulated Other Comprehensive Income [Member] | Available-for-sale Securities [Member] | Accumulated Net Investment Gain (Loss) Including Portion Attributable to Noncontrolling Interest [Member] |  |  |  |
Reclassification Adjustment out of Accumulated Other Comprehensive Income on Derivatives [Line Items] |  |  |  |
Reclassification from Accumulated Other Comprehensive Income, Current Period, before Tax |  | (15,375) | (20,125) | (19,213)
Reclassification from AOCI, Current Period, Tax |  | (5,381) | (7,044) | (6,725)
Reclassification from Accumulated Other Comprehensive Income, Current Period, Net of Tax | [2] | (9,994) | (13,081) | (12,488)
Gain (Loss) on Investments [Member] | Reclassification out of Accumulated Other Comprehensive Income [Member] | Available-for-sale Securities [Member] | Accumulated Net Investment Gain (Loss) Including Portion Attributable to Noncontrolling Interest [Member] |  |  |  |
Reclassification Adjustment out of Accumulated Other Comprehensive Income on Derivatives [Line Items] |  |  |  |
Reclassification from Accumulated Other Comprehensive Income, Current Period, before Tax |  | 9 | (10) | 239
Reclassification from AOCI, Current Period, Tax |  | 3 | (4) | 84
Reclassification from Accumulated Other Comprehensive Income, Current Period, Net of Tax | [3] | 6 | (6) | 155
Other Income [Member] | Reclassification out of Accumulated Other Comprehensive Income [Member] | Available-for-sale Securities [Member] | Accumulated Net Investment Gain (Loss) Including Portion Attributable to Noncontrolling Interest [Member] |  |  |  |
Reclassification Adjustment out of Accumulated Other Comprehensive Income on Derivatives [Line Items] |  |  |  |
Reclassification from Accumulated Other Comprehensive Income, Current Period, before Tax |  | 239 | (982) | (933)
Reclassification from AOCI, Current Period, Tax |  | 84 | (344) | (327)
Reclassification from Accumulated Other Comprehensive Income, Current Period, Net of Tax | [4] | 155 | (638) | (606)
Interest Income [Member] | Reclassification out of Accumulated Other Comprehensive Income [Member] | Held-to-maturity Securities [Member] | Accumulated Net Investment Gain (Loss) Including Portion Attributable to Noncontrolling Interest [Member] |  |  |  |
Reclassification Adjustment out of Accumulated Other Comprehensive Income on Derivatives [Line Items] |  |  |  |
Reclassification from Accumulated Other Comprehensive Income, Current Period, before Tax |  | (2,715) | (9,922) | (13,121)
Reclassification from AOCI, Current Period, Tax |  | (950) | (3,473) | (4,592)
Reclassification from Accumulated Other Comprehensive Income, Current Period, Net of Tax | [5] | (1,765) | (6,449) | (8,529)
Interest Expense [Member] | Reclassification out of Accumulated Other Comprehensive Income [Member] | Accumulated Net Gain (Loss) from Cash Flow Hedges Including Portion Attributable to Noncontrolling Interest [Member] |  |  |  |
Reclassification Adjustment out of Accumulated Other Comprehensive Income on Derivatives [Line Items] |  |  |  |
Reclassification from Accumulated Other Comprehensive Income, Current Period, before Tax | [6] | 2,020 | 1,235 | 212
Reclassification from AOCI, Current Period, Tax | [6] | 707 | 432 | 74
Reclassification from Accumulated Other Comprehensive Income, Current Period, Net of Tax | [6] | $ 1,313 | $ 803 | $ 138
[1] | Represents the accumulated unrealized gain on the USDA Securities and the Farmer Mac Guaranteed Securities transferred from available-for-sale to held-to-maturity.
[2] | (1) Relates to the amortization of unrealized gains on hedged items prior to the application of fair value hedge accounting.
[3] | (2) Represents unrealized gains and losses on sales of available-for-sale investment securities.
[4] | Represents amortization of deferred gains related to certain available-for-sale USDA Securities and Farmer Mac Guaranteed USDA Securities.
[5] | Relates to the amortization of unrealized gains or losses prior to the reclassification of these securities from available-for-sale to held-to-maturity. The amortization of unrealized gains or losses reported in AOCI for held-to-maturity securities will be offset by the amortization of the premium or discount created from the transfer into held-to-maturity securities, which occurred at fair value. These unrealized gains or losses will be recorded over the remaining life of the security with no impact on future net income.
[6] | Relates to the recognition of unrealized gains and losses on cash flow hedges recorded in AOCI.

X
- Definition Amount before tax and reclassification adjustments of other comprehensive income (loss). + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 14A -URI http://asc.fasb.org/extlink&oid=66004124&loc=SL7669686-108580 + Details
Name: | us-gaap_OtherComprehensiveIncomeLossBeforeReclassificationsBeforeTax
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount after tax, before reclassification adjustments of other comprehensive income (loss). + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 55 -Paragraph 15 -URI http://asc.fasb.org/extlink&oid=66004921&loc=d3e1436-108581 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 14A -URI http://asc.fasb.org/extlink&oid=66004124&loc=SL7669686-108580 + Details
Name: | us-gaap_OtherComprehensiveIncomeLossBeforeReclassificationsNetOfTax
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount of tax expense (benefit) allocated to other comprehensive income (loss) before reclassification adjustment from accumulated other comprehensive income (loss). + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 20 -Section 45 -Paragraph 11 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=65896914&loc=d3e39076-109324 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=66004124&loc=d3e640-108580 + Details
Name: | us-gaap_OtherComprehensiveIncomeLossBeforeReclassificationsTax
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount before tax, after reclassification adjustments of other comprehensive income (loss). + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 1B -URI http://asc.fasb.org/extlink&oid=66004124&loc=SL7669625-108580 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 323 -SubTopic 10 -Section 45 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=66022249&loc=d3e33775-111570 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 1A -URI http://asc.fasb.org/extlink&oid=66004124&loc=SL7669619-108580 + Details
Name: | us-gaap_OtherComprehensiveIncomeLossBeforeTax
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount after tax and reclassification adjustments of other comprehensive income (loss). + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21463-112644 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 1A -URI http://asc.fasb.org/extlink&oid=66004124&loc=SL7669619-108580 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 1B -URI http://asc.fasb.org/extlink&oid=66004124&loc=SL7669625-108580 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 55 -Paragraph 15 -URI http://asc.fasb.org/extlink&oid=66004921&loc=d3e1436-108581 + Details
Name: | us-gaap_OtherComprehensiveIncomeLossNetOfTax
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount of tax expense (benefit) allocated to other comprehensive income (loss). + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=66004124&loc=d3e640-108580 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 20 -Section 45 -Paragraph 11 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=65896914&loc=d3e39076-109324 + Details
Name: | us-gaap_OtherComprehensiveIncomeLossTax
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount before tax and reclassification adjustments of unrealized holding gain (loss) on available-for-sale securities. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 10A -Subparagraph (e) -URI http://asc.fasb.org/extlink&oid=66004124&loc=SL7669646-108580 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 11 -URI http://asc.fasb.org/extlink&oid=66004124&loc=d3e637-108580 + Details
Name: | us-gaap_OtherComprehensiveIncomeUnrealizedHoldingGainLossOnSecuritiesArisingDuringPeriodBeforeTax
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount after tax, before reclassification adjustments, of unrealized holding gain (loss) on available-for-sale securities. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 10A -Subparagraph (e) -URI http://asc.fasb.org/extlink&oid=66004124&loc=SL7669646-108580 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 11 -URI http://asc.fasb.org/extlink&oid=66004124&loc=d3e637-108580 + Details
Name: | us-gaap_OtherComprehensiveIncomeUnrealizedHoldingGainLossOnSecuritiesArisingDuringPeriodNetOfTax
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount of tax expense (benefit) before reclassification adjustments of unrealized holding gain (loss) on available-for-sale securities. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=66004124&loc=d3e640-108580 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 10A -Subparagraph (e,f) -URI http://asc.fasb.org/extlink&oid=66004124&loc=SL7669646-108580 + Details
Name: | us-gaap_OtherComprehensiveIncomeUnrealizedHoldingGainLossOnSecuritiesArisingDuringPeriodTax
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table. + References No definition available. + Details
Name: | us-gaap_ReclassificationAdjustmentOutOfAccumulatedOtherComprehensiveIncomeOnDerivativesLineItems
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount before tax of reclassification adjustments of other comprehensive income (loss). + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 14A -URI http://asc.fasb.org/extlink&oid=66004124&loc=SL7669686-108580 + Details
Name: | us-gaap_ReclassificationFromAccumulatedOtherComprehensiveIncomeCurrentPeriodBeforeTax
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount after tax of reclassification adjustments of other comprehensive income (loss). + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 14A -URI http://asc.fasb.org/extlink&oid=66004124&loc=SL7669686-108580 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 55 -Paragraph 15 -URI http://asc.fasb.org/extlink&oid=66004921&loc=d3e1436-108581 + Details
Name: | us-gaap_ReclassificationFromAccumulatedOtherComprehensiveIncomeCurrentPeriodNetOfTax
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of tax expense (benefit) of reclassification adjustment from accumulated other comprehensive income (loss). + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 20 -Section 45 -Paragraph 11 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=65896914&loc=d3e39076-109324 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=66004124&loc=d3e640-108580 + Details
Name: | us-gaap_ReclassificationFromAociCurrentPeriodTax
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Details
Name: | us-gaap_StatementEquityComponentsAxis=us-gaap_AccumulatedNetGainLossFromCashFlowHedgesIncludingPortionAttributableToNoncontrollingInterestMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_MajorTypesOfDebtAndEquitySecuritiesAxis=us-gaap_AvailableforsaleSecuritiesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_StatementEquityComponentsAxis=us-gaap_AccumulatedNetInvestmentGainLossIncludingPortionAttributableToNoncontrollingInterestMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_MajorTypesOfDebtAndEquitySecuritiesAxis=us-gaap_HeldtomaturitySecuritiesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_IncomeStatementLocationAxis=us-gaap_GainLossOnDerivativeInstrumentsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_ReclassificationOutOfAccumulatedOtherComprehensiveIncomeAxis=us-gaap_ReclassificationOutOfAccumulatedOtherComprehensiveIncomeMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_IncomeStatementLocationAxis=us-gaap_GainLossOnInvestmentsMember1
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_IncomeStatementLocationAxis=us-gaap_OtherIncomeMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_IncomeStatementLocationAxis=us-gaap_InterestIncomeMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_IncomeStatementLocationAxis=us-gaap_InterestExpenseMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |