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Summary of Significant Accounting Policies | 9 Months Ended
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Sep. 30, 2019
Accounting Policies [Abstract] |
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES | SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The interim unaudited consolidated financial statements of the Federal Agricultural Mortgage Corporation ("Farmer Mac") and subsidiaries have been prepared pursuant to the rules and regulations of the U.S. Securities and Exchange Commission ("SEC"). These interim unaudited consolidated financial statements reflect all normal and recurring adjustments that are, in the opinion of management, necessary to present a fair statement of the financial position and the results of operations and cash flows of Farmer Mac and subsidiaries for the interim periods presented. Certain information and footnote disclosures normally included in the annual consolidated financial statements have been omitted as permitted by SEC rules and regulations. The December 31, 2018 consolidated balance sheet presented in this report has been derived from Farmer Mac's audited 2018 consolidated financial statements. Management believes that the disclosures are adequate to present fairly the consolidated financial statements as of the dates and for the periods presented. These interim unaudited consolidated financial statements should be read in conjunction with the 2018 consolidated financial statements of Farmer Mac and subsidiaries included in Farmer Mac's Annual Report on Form 10-K for the year ended December 31, 2018 filed with the SEC on February 21, 2019. Results for interim periods are not necessarily indicative of those that may be expected for the fiscal year. Presented below are Farmer Mac's significant accounting policies that contain updated information for the three and nine months ended September 30, 2019. Principles of Consolidation The consolidated financial statements include the accounts of Farmer Mac and its two subsidiaries during the year: (1) Farmer Mac Mortgage Securities Corporation ("FMMSC"), whose principal activities are to facilitate the purchase and issuance of Farmer Mac Guaranteed Securities; and (2) Farmer Mac II LLC, whose principal activity is the operation of substantially all of the business related to the USDA Guarantees line of business – primarily the acquisition of USDA Securities. The consolidated financial statements also include the accounts of Variable Interest Entities ("VIEs") in which Farmer Mac determined itself to be the primary beneficiary. The following tables present, by line of business, details about the consolidation of VIEs: Table 1.1
| Consolidation of Variable Interest Entities
| As of September 30, 2019
| Farm & Ranch |  | USDA Guarantees |  | Rural Utilities |  | Institutional Credit |  | Corporate |  | Total
| (in thousands)
On-Balance Sheet: |  |  |  |  |  |  |  |  |  |  |
Consolidated VIEs: |  |  |  |  |  |  |  |  |  |  |
Loans held for investment in consolidated trusts, at amortized cost | $ | 1,526,718 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 1,526,718 |
Debt securities of consolidated trusts held by third parties (1) | 1,532,401 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 1,532,401 |
Unconsolidated VIEs: |  |  |  |  |  |  |  |  |  |  |
Farmer Mac Guaranteed Securities: |  |  |  |  |  |  |  |  |  |  |
Carrying value (2) | — |  |  | 32,816 |  |  | — |  |  | — |  |  | — |  |  | 32,816 |
Maximum exposure to loss (3) | — |  |  | 32,645 |  |  | — |  |  | — |  |  | — |  |  | 32,645 |
Investment securities: |  |  |  |  |  |  |  |  |  |  |
Carrying value (4) | — |  |  | — |  |  | — |  |  | — |  |  | 1,111,712 |  |  | 1,111,712 |
Maximum exposure to loss (3) (4) | — |  |  | — |  |  | — |  |  | — |  |  | 1,114,220 |  |  | 1,114,220 |
Off-Balance Sheet: |  |  |  |  |  |  |  |  |  |  |
Unconsolidated VIEs: |  |  |  |  |  |  |  |  |  |  |
Farmer Mac Guaranteed Securities: |  |  |  |  |  |  |  |  |  |  |
Maximum exposure to loss (3) (5) | 115,306 |  |  | 404,052 |  |  | — |  |  | — |  |  | — |  |  | 519,358 |
(1) | Includes borrower remittances of $5.7 million. The borrower remittances had not been passed through to third party investors as of September 30, 2019.
(2) | Includes $0.2 million of unamortized premiums and discounts and fair value adjustments related to the USDA Guarantees line of business.
(3) | Farmer Mac uses unpaid principal balance and outstanding face amount of investment securities to represent maximum exposure to loss.
(4) | Includes auction-rate certificates, asset-backed securities, and government-sponsored enterprise ("GSE")-guaranteed mortgage-backed securities.
(5) | The amount under the Farm & Ranch line of business relates to unconsolidated trusts where Farmer Mac determined it was not the primary beneficiary due to shared power with an unrelated party.
| Consolidation of Variable Interest Entities
| As of December 31, 2018
| Farm & Ranch |  | USDA Guarantees |  | Rural Utilities |  | Institutional Credit |  | Corporate |  | Total
| (in thousands)
On-Balance Sheet: |  |  |  |  |  |  |  |  |  |  |
Consolidated VIEs: |  |  |  |  |  |  |  |  |  |  |
Loans held for investment in consolidated trusts, at amortized cost | $ | 1,517,101 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 1,517,101 |
Debt securities of consolidated trusts held by third parties (1) | 1,528,957 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 1,528,957 |
Unconsolidated VIEs: |  |  |  |  |  |  |  |  |  |  |
Farmer Mac Guaranteed Securities: |  |  |  |  |  |  |  |  |  |  |
Carrying value (2) | — |  |  | 27,627 |  |  | — |  |  | — |  |  | — |  |  | 27,627 |
Maximum exposure to loss (3) | — |  |  | 27,383 |  |  | — |  |  | — |  |  | — |  |  | 27,383 |
Investment securities: |  |  |  |  |  |  |  |  |  |  |
Carrying value (4) | — |  |  | — |  |  | — |  |  | — |  |  | 1,000,942 |  |  | 1,000,942 |
Maximum exposure to loss (3) (4) | — |  |  | — |  |  | — |  |  | — |  |  | 1,003,968 |  |  | 1,003,968 |
Off-Balance Sheet: |  |  |  |  |  |  |  |  |  |  |
Unconsolidated VIEs: |  |  |  |  |  |  |  |  |  |  |
Farmer Mac Guaranteed Securities: |  |  |  |  |  |  |  |  |  |  |
Maximum exposure to loss (3) (5) | 135,862 |  |  | 367,684 |  |  | — |  |  | — |  |  | — |  |  | 503,546 |
(1) | Includes borrower remittances of $11.9 million. The borrower remittances had not been passed through to third party investors as of December 31, 2018.
(2) | Includes $0.2 million of unamortized premiums and discounts and fair value adjustments related to the USDA Guarantees line of business.
(3) | Farmer Mac uses unpaid principal balance and outstanding face amount of investment securities to represent maximum exposure to loss.
(4) | Includes auction-rate certificates, asset-backed securities, and government-sponsored enterprise ("GSE")-guaranteed mortgage-backed securities.
(5) The amount under the Farm & Ranch line of business relates to unconsolidated trusts where Farmer Mac determined it was not the primary beneficiary due to shared power with an unrelated party. Earnings Per Common Share Basic earnings per common share ("EPS") is based on the daily weighted-average number of shares of common stock outstanding. Diluted earnings per common share is based on the daily weighted-average number of shares of common stock outstanding adjusted to include all potentially dilutive stock appreciation rights ("SARs") and unvested restricted stock awards. The following schedule reconciles basic and diluted EPS for the three and nine months ended September 30, 2019 and 2018: Table 1.2
| For the Three Months Ended
| September 30, 2019 |  | September 30, 2018
| Net Income |  | Weighted-Average Shares |  | $ per Share |  | Net Income |  | Weighted-Average Shares |  | $ per Share
| (in thousands, except per share amounts)
Basic EPS |  |  |  |  |  |  |  |  |  |  |
Net income attributable to common stockholders | $ | 14,406 |  |  | 10,706 |  |  | $ | 1.34 |  |  | $ | 26,474 |  |  | 10,668 |  |  | $ | 2.48 |
Effect of dilutive securities(1) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
SARs and restricted stock | — |  |  | 70 |  |  | (0.01 | ) |  | — |  |  | 76 |  |  | (0.02 | )
Diluted EPS | $ | 14,406 |  |  | 10,776 |  |  | $ | 1.33 |  |  | $ | 26,474 |  |  | 10,744 |  |  | $ | 2.46 |
(1) | For the three months ended September 30, 2019 and 2018, SARs and restricted stock of 26,768 and 10,122, respectively, were outstanding but not included in the computation of diluted earnings per share of common stock because they were anti-dilutive. For the three months ended September 30, 2019 and 2018, contingent shares of unvested restricted stock of 8,414 and 13,138, respectively, were outstanding but not included in the computation of diluted earnings per share of common stock because performance conditions had not yet been met.
| For the Nine Months Ended
| September 30, 2019 |  | September 30, 2018
| Net Income |  | Weighted-Average Shares |  | $ per Share |  | Net Income |  | Weighted-Average Shares |  | $ per Share
| (in thousands, except per share amounts)
Basic EPS |  |  |  |  |  |  |  |  |  |  |
Net income attributable to common stockholders | $ | 64,584 |  |  | 10,691 |  |  | $ | 6.04 |  |  | $ | 75,338 |  |  | 10,650 |  |  | $ | 7.07 |
Effect of dilutive securities(1) |  |  |  |  |  |  |  |  |  |  |
SARs and restricted stock | — |  |  | 83 |  |  | (0.05 | ) |  | — |  |  | 93 |  |  | (0.06 | )
Diluted EPS | $ | 64,584 |  |  | 10,774 |  |  | $ | 5.99 |  |  | $ | 75,338 |  |  | 10,743 |  |  | $ | 7.01 |
(1) For the nine months ended September 30, 2019 and 2018, SARs and restricted stock of 48,801 and 15,437, respectively, were outstanding but not included in the computation of diluted earnings per share of common stock because they were anti-dilutive. For the nine months ended September 30, 2019 and 2018, contingent shares of unvested restricted stock of 10,994 and 13,138, respectively, were outstanding but not included in the computation of diluted earnings per share of common stock because performance conditions had not yet been met. Comprehensive Income Comprehensive income represents all changes in stockholders' equity except those resulting from investments by or distributions to stockholders, and is comprised of net income and unrealized gains and losses on available-for-sale securities, certain held-to-maturity securities transferred from the available-for-sale classification, and cash flow hedges, net of related taxes. The following table presents the changes in accumulated other comprehensive income ("AOCI"), net of tax, by component for the three and nine months ended September 30, 2019 and 2018: Table 1.3
| As of September 30, 2019 |  | As of September 30, 2018
| Available-for-Sale Securities |  | Held-to-Maturity Securities |  | Cash Flow Hedges |  | Total |  | Available-for-Sale Securities |  | Held-to-Maturity Securities |  | Cash Flow Hedges |  | Total
| (in thousands)
For the Three Months Ended: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning Balance | $ | (45,384 | ) |  | $ | 38,021 |  |  | $ | (5,480 | ) |  | $ | (12,843 | ) |  | $ | 15,882 |  |  | $ | 45,979 |  |  | $ | 11,549 |  |  | $ | 73,410 |
Other comprehensive (loss)/income before reclassifications | (18,915 | ) |  | — |  |  | (5,071 | ) |  | (23,986 | ) |  | (9,947 | ) |  | — |  |  | 2,662 |  |  | (7,285 | )
Amounts reclassified from AOCI | (776 | ) |  | (5,169 | ) |  | (250 | ) |  | (6,195 | ) |  | (755 | ) |  | (1,220 | ) |  | (149 | ) |  | (2,124 | )
Net comprehensive (loss)/income | (19,691 | ) |  | (5,169 | ) |  | (5,321 | ) |  | (30,181 | ) |  | (10,702 | ) |  | (1,220 | ) |  | 2,513 |  |  | (9,409 | )
Ending Balance | $ | (65,075 | ) |  | $ | 32,852 |  |  | $ | (10,801 | ) |  | $ | (43,024 | ) |  | $ | 5,180 |  |  | $ | 44,759 |  |  | $ | 14,062 |  |  | $ | 64,001 |
For the Nine Months Ended: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning Balance | $ | (25,360 | ) |  | $ | 43,443 |  |  | $ | 6,873 |  |  | $ | 24,956 |  |  | $ | (1,676 | ) |  | $ | 48,236 |  |  | $ | 4,525 |  |  | $ | 51,085 |
Cumulative effect from change in hedge accounting | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 27 |  |  | 27 |
Adjusted Beginning Balance | (25,360 | ) |  | 43,443 |  |  | 6,873 |  |  | 24,956 |  |  | (1,676 | ) |  | 48,236 |  |  | 4,552 |  |  | 51,112 |
Other comprehensive (loss)/income before reclassifications | (37,308 | ) |  | — |  |  | (16,679 | ) |  | (53,987 | ) |  | 10,450 |  |  | — |  |  | 9,493 |  |  | 19,943 |
Amounts reclassified from AOCI | (2,407 | ) |  | (10,591 | ) |  | (995 | ) |  | (13,993 | ) |  | (3,594 | ) |  | (3,477 | ) |  | 17 |  |  | (7,054 | )
Net comprehensive (loss)/income | (39,715 | ) |  | (10,591 | ) |  | (17,674 | ) |  | (67,980 | ) |  | 6,856 |  |  | (3,477 | ) |  | 9,510 |  |  | 12,889 |
Ending Balance | $ | (65,075 | ) |  | $ | 32,852 |  |  | $ | (10,801 | ) |  | $ | (43,024 | ) |  | $ | 5,180 |  |  | $ | 44,759 |  |  | $ | 14,062 |  |  | $ | 64,001 |
The following table presents other comprehensive income activity, the impact on net income of amounts reclassified from each component of AOCI, and the related tax impact for the three and nine months ended September 30, 2019 and 2018: Table 1.4
| For the Three Months Ended
| September 30, 2019 |  | September 30, 2018
| Before Tax |  | Provision (Benefit) |  | After Tax |  | Before Tax |  | Provision (Benefit) |  | After Tax
| (in thousands)
Other comprehensive income: |  |  |  |  |  |  |  |  |  |  |
Available-for-sale-securities: |  |  |  |  |  |  |  |  |  |  |
Unrealized holding (losses)/gains on available-for-sale-securities | $ | (23,943 | ) |  | $ | (5,028 | ) |  | $ | (18,915 | ) |  | $ | (12,590 | ) |  | $ | (2,643 | ) |  | $ | (9,947 | )
Less reclassification adjustments included in: |  |  |  |  |  |  |  |  |  |  |
Net interest income(1) | (961 | ) |  | (202 | ) |  | (759 | ) |  | (946 | ) |  | (199 | ) |  | (747 | )
Other income(2) | (21 | ) |  | (4 | ) |  | (17 | ) |  | (10 | ) |  | (2 | ) |  | (8 | )
Total | $ | (24,925 | ) |  | $ | (5,234 | ) |  | $ | (19,691 | ) |  | $ | (13,546 | ) |  | $ | (2,844 | ) |  | $ | (10,702 | )
Held-to-maturity securities: |  |  |  |  |  |  |  |  |  |  |
Less reclassification adjustments included in: |  |  |  |  |  |  |  |  |  |  |
Net interest income(3) | (6,543 | ) |  | (1,374 | ) |  | (5,169 | ) |  | (1,544 | ) |  | (324 | ) |  | (1,220 | )
Total | $ | (6,543 | ) |  | $ | (1,374 | ) |  | $ | (5,169 | ) |  | $ | (1,544 | ) |  | $ | (324 | ) |  | $ | (1,220 | )
Cash flow hedges |  |  |  |  |  |  |  |  |  |  |
Unrealized (losses)/gains on cash flow hedges | $ | (6,419 | ) |  | $ | (1,348 | ) |  | $ | (5,071 | ) |  | $ | 3,370 |  |  | $ | 708 |  |  | $ | 2,662 |
Less reclassification adjustments included in: |  |  |  |  |  |  |  |  |  |  |
Net interest income(4) | (317 | ) |  | (67 | ) |  | (250 | ) |  | (189 | ) |  | (40 | ) |  | (149 | )
Total | $ | (6,736 | ) |  | $ | (1,415 | ) |  | $ | (5,321 | ) |  | $ | 3,181 |  |  | $ | 668 |  |  | $ | 2,513 |
Other comprehensive (loss)/income | $ | (38,204 | ) |  | $ | (8,023 | ) |  | $ | (30,181 | ) |  | $ | (11,909 | ) |  | $ | (2,500 | ) |  | $ | (9,409 | )
(1) | Relates to the amortization of unrealized gains on hedged items prior to the application of fair value hedge accounting.
(2) | Represents amortization of deferred gains related to certain available-for-sale USDA Securities and Farmer Mac Guaranteed USDA Securities.
(3) | 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.
(4) | Relates to the recognition of unrealized gains and losses on cash flow hedges recorded in AOCI.
| For the Nine Months Ended
| September 30, 2019 |  | September 30, 2018
| Before Tax |  | Provision (Benefit) |  | After Tax |  | Before Tax |  | Provision (Benefit) |  | After Tax
| (in thousands)
Other comprehensive income: |  |  |  |  |  |  |  |  |  |  |
Available-for-sale-securities: |  |  |  |  |  |  |  |  |  |  |
Unrealized holding (losses)/gains on available-for-sale-securities | $ | (47,225 | ) |  | $ | (9,917 | ) |  | $ | (37,308 | ) |  | $ | 13,227 |  |  | $ | 2,777 |  |  | $ | 10,450 |
Less reclassification adjustments included in: |  |  |  |  |  |  |  |  |  |  |
Net interest income(1) | (2,870 | ) |  | (603 | ) |  | (2,267 | ) |  | (4,523 | ) |  | (949 | ) |  | (3,574 | )
Other income(2) | (177 | ) |  | (37 | ) |  | (140 | ) |  | (26 | ) |  | (6 | ) |  | (20 | )
Total | $ | (50,272 | ) |  | $ | (10,557 | ) |  | $ | (39,715 | ) |  | $ | 8,678 |  |  | $ | 1,822 |  |  | $ | 6,856 |
Held-to-maturity securities: |  |  |  |  |  |  |  |  |  |  |
Less reclassification adjustments included in: |  |  |  |  |  |  |  |  |  |  |
Net interest income(3) | (13,406 | ) |  | (2,815 | ) |  | (10,591 | ) |  | (4,400 | ) |  | (923 | ) |  | (3,477 | )
Total | $ | (13,406 | ) |  | $ | (2,815 | ) |  | $ | (10,591 | ) |  | $ | (4,400 | ) |  | $ | (923 | ) |  | $ | (3,477 | )
Cash flow hedges |  |  |  |  |  |  |  |  |  |  |
Unrealized (losses)/gains on cash flow hedges | $ | (21,113 | ) |  | $ | (4,434 | ) |  | $ | (16,679 | ) |  | $ | 12,017 |  |  | $ | 2,524 |  |  | $ | 9,493 |
Less reclassification adjustments included in: |  |  |  |  |  |  |  |  |  |  |
Net interest income(4) | (1,260 | ) |  | (265 | ) |  | (995 | ) |  | 21 |  |  | 4 |  |  | 17 |
Total | $ | (22,373 | ) |  | $ | (4,699 | ) |  | $ | (17,674 | ) |  | $ | 12,038 |  |  | $ | 2,528 |  |  | $ | 9,510 |
Other comprehensive (loss)/income | $ | (86,051 | ) |  | $ | (18,071 | ) |  | $ | (67,980 | ) |  | $ | 16,316 |  |  | $ | 3,427 |  |  | $ | 12,889 |
(1) | Relates to the amortization of unrealized gains on hedged items prior to the application of fair value hedge accounting.
(2) | Represents amortization of deferred gains related to certain available-for-sale USDA Securities and Farmer Mac Guaranteed USDA Securities.
(3) | 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.
(4) Relates to the recognition of unrealized gains and losses on cash flow hedges recorded in AOCI. New Accounting Standards Recently Adopted Accounting Guidance
Standard | Description | Date of Adoption | Effect on Consolidated Financial Statements
ASU 2016-02, Leases (Topic 842) | This Update provides new guidance intended to improve financial reporting about leasing transactions. This Update requires organizations that lease assets to recognize on the balance sheet the assets and liabilities for the rights and obligations created by those leases. It also requires new disclosures to help investors and other financial statement users better understand the amount, timing, and uncertainty of cash flows arising from leases. | January 1, 2019 | The adoption of this Update did not have a material effect on Farmer Mac's financial position, results of operations, or cash flows.
ASU 2018-15, Intangibles - Goodwill and Other Internal-Use Software (Subtopic 350-40): Customer's Accounting for Implementation Costs Incurred in a Cloud Computing Arrangement That is a Service Contract | The amendments in this Update align the requirements for capitalizing implementation costs incurred in a hosting arrangement that is a service contract with the requirements for capitalizing implementation costs incurred to develop or obtain internal-use software (and hosting arrangements that include an internal-use software license). | July 1, 2019 | The adoption of this Update did not have a material effect on Farmer Mac's financial position, results of operations, or cash flows.
Recently Issued Accounting Guidance, Not Yet Adopted Within Our Consolidated Financial Statements
Standard | Description | Date of Planned Adoption | Effect on Consolidated Financial Statements
ASU 2016-13, Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments | This Update will require entities to measure all expected credit losses for financial assets held at the reporting date based on historical experience, current conditions, and reasonable and supportable forecasts, as well as require entities to use forward-looking information to form their credit loss estimates. | January 1, 2020 | Farmer Mac has substantially completed its models to estimate lifetime expected credit losses on financial instruments measured at amortized cost and on available-for-sale debt securities. We are currently testing and validating the models and data inputs and developing the policies, procedures and internal controls for estimating the allowance for credit losses under the requirements of this new standard. Farmer Mac does not expect that the adoption of this new guidance will have a material effect on its financial condition, results of operations or cash flows. The actual effect at the adoption date will depend upon the nature and characteristics of the portfolio as well as macroeconomic conditions and forecasts at that time.
ASU 2017-08, Receivables - Nonrefundable Fees and Other Costs (Subtopic 310-20): Premium Amortization on Purchased Callable Debt Securities | The amendments in this Update shorten the amortization period for certain callable debt securities held at a premium by requiring the premium to be amortized to the earliest call date. There is no required accounting change for securities held at a discount in this Update. | January 1, 2020 | Farmer Mac does not expect that adoption of the new guidance will have a material effect on Farmer Mac's financial condition, results of operations or cash flows.
ASU 2018-13, Fair Value Measurement (Topic 820): Disclosure Framework - Changes to the Disclosure Requirements for Fair Value Measurement | The amendments in this Update modify the disclosure requirements on fair value measurements in Topic 820, Fair Value Measurements, including the consideration of costs and benefits. Certain disclosure requirements were either removed, modified, or added. | January 1, 2020 | Farmer Mac does not expect that adoption of the new guidance will have a material effect on Farmer Mac's financial position, results of operations, or cash flows.
Reclassifications Certain reclassifications of prior period information were made to conform to the current period presentation.

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