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Fair Value of Financial Instruments | 3 Months Ended
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Jan. 01, 2012
Fair Value of Financial Instruments [Abstract] |
Fair Value of Financial Instruments | (5) Fair Value of Financial Instruments The Company’s measurement of fair value is based on assumptions used by market participants in pricing the asset or liability, which may include inherent risk, restrictions on the sale or use of an asset or non-performance risk, which may include the Company’s own credit risk. The Company’s estimate of an exchange price is the price in an orderly transaction between market participants to sell the asset or transfer the liability (“exit price”) in the principal market, or the most advantageous market in the absence of a principal market, for that asset or liability, as opposed to the price that would be paid to acquire the asset or receive a liability (“entry price”). The Company categorizes financial instruments carried at fair value into a three-level fair value hierarchy, based on the priority of inputs to the respective valuation technique. The three-level hierarchy for fair value measurement is defined as follows: Level 1 — Values are unadjusted quoted prices for identical assets and liabilities in active markets accessible at the measurement date. Level 2 — Inputs include quoted prices for similar assets or liabilities in active markets, quoted prices from those willing to trade in markets that are not active, or other inputs that are observable or can be corroborated by market data for the term of the instrument. Such inputs include market interest rates and volatilities, spreads and yield curves. Level 3 — Certain inputs are unobservable (supported by little or no market activity) and significant to the fair value measurement. Unobservable inputs reflect the Company’s best estimate of what hypothetical market participants would use to determine a transaction price for the asset or liability at the reporting date based on the best information available in the circumstances. In certain cases, the inputs used to measure fair value may fall into different levels of the fair value hierarchy. In such cases, an investment’s level within the fair value hierarchy is based on the lower level of input that is significant to the fair value measurement. The Company’s assessment of the significance of a particular input to the fair value measurement in its entirety requires judgment and considers factors specific to the investment. When a determination is made to classify an asset or liability within Level 3 of the fair value hierarchy, the determination is based upon the significance of the unobservable inputs to the overall fair value measurement. Because certain securities trade in less liquid or illiquid markets with limited or no pricing information, the determination of fair value for these securities is inherently more difficult. However, Level 3 fair value investments may include, in addition to the unobservable or Level 3 inputs, observable components, which are components that are actively quoted or can be validated to market-based sources. The carrying amounts and estimated fair values of the Company’s consolidated financial instruments for which the disclosure of fair values is required were as follows (asset/(liability)):
|  | January 1, 2012 |  |  | September 30, 2011 |
|  | Carrying Amount |  |  | Fair Value |  |  | Carrying Amount |  |  | Fair Value |
Consumer Products and Other |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cash and cash equivalents |  | $ | 360,444 |  |  | $ | 360,444 |  |  | $ | 321,352 |  |  | $ | 321,352 |
Short-term investments (including related interest receivable of $3 and $9) |  |  | 293,751 |  |  |  | 293,745 |  |  |  | 350,647 |  |  |  | 350,649 |
Total debt |  |  | (2,276,764 | ) |  |  | (2,357,922 | ) |  |  | (2,048,780 | ) |  |  | (2,135,528 | )
Derivatives: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Interest rate swap agreements |  |  | (993 | ) |  |  | (993 | ) |  |  | (1,954 | ) |  |  | (1,954 | )
Commodity swap and option agreements |  |  | (1,357 | ) |  |  | (1,357 | ) |  |  | (958 | ) |  |  | (958 | )
Foreign exchange forward agreements |  |  | (9,145 | ) |  |  | (9,145 | ) |  |  | (22,490 | ) |  |  | (22,490 | )
Equity conversion feature of preferred stock |  |  | (47,430 | ) |  |  | (47,430 | ) |  |  | (75,350 | ) |  |  | (75,350 | )
Redeemable preferred stock, excluding equity conversion feature |  |  | (300,040 | ) |  |  | (359,970 | ) |  |  | (292,437 | ) |  |  | (337,060 | )
Insurance |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cash and cash equivalents |  |  | 1,844,343 |  |  |  | 1,844,343 |  |  |  | 816,007 |  |  |  | 816,007 |
Investments: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Fixed maturities, available-for-sale |  |  | 14,204,403 |  |  |  | 14,204,403 |  |  |  | 15,367,474 |  |  |  | 15,367,474 |
Equity securities, available-for-sale |  |  | 262,426 |  |  |  | 262,426 |  |  |  | 287,043 |  |  |  | 287,043 |
Other invested assets |  |  | 19,292 |  |  |  | 19,292 |  |  |  | 44,279 |  |  |  | 44,279 |
Derivatives: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Call options |  |  | 82,932 |  |  |  | 82,932 |  |  |  | 52,335 |  |  |  | 52,335 |
Future contracts |  |  | (736 | ) |  |  | (736 | ) |  |  | (3,828 | ) |  |  | (3,828 | )
Available-for-sale embedded derivatives |  |  | (388 | ) |  |  | (388 | ) |  |  | (400 | ) |  |  | (400 | )
Investment contracts, included in contractholder funds |  |  | (14,853,421 | ) |  |  | (13,560,194 | ) |  |  | (14,549,970 | ) |  |  | (13,388,353 | )
Note payable |  |  | — |  |  |  | — |  |  |  | (95,000 | ) |  |  | (95,000 | )
The carrying amounts of receivables, accounts payable, accrued investment income and portions of other insurance liabilities approximate fair value due to their short duration and, accordingly, they are not presented in the tables above. The fair values of cash equivalents, short-term investments and debt set forth above are generally based on quoted or observed market prices. Investment contracts include deferred annuities, FIAs, universal life insurance (“UL”) and immediate annuities. The fair values of deferred annuity, FIAs, and UL contracts are based on their cash surrender value (i.e. the cost FGL would incur to extinguish the liability) as these contracts are generally issued without an annuitization date. The fair value of immediate annuities contracts is derived by calculating a new fair value interest rate using the updated yield curve and treasury spreads as of the respective reporting date. At January 1, 2012 and September 30, 2011, this resulted in lower fair value reserves relative to the carrying value. The Company is not required to and has not estimated the fair value of the liabilities under contracts that involve significant mortality or morbidity risks, as these liabilities fall within the definition of insurance contracts that are exceptions from financial instruments that require disclosure of fair value. The fair value of FGL’s note payable at September 30, 2011 approximated its carrying value as it was settled at such carrying value in October 2011. Goodwill, intangible assets and other long-lived assets are also tested annually or if a triggering event occurs that indicates an impairment loss may have been incurred using fair value measurements with unobservable inputs (Level 3). Financial assets and liabilities measured and carried at fair value on a recurring basis in the accompanying Condensed Consolidated Balance Sheets are summarized, according to the hierarchy previously described, as follows:
|  | January 1, 2012 |
|  | Level 1 |  |  | Level 2 |  |  | Level 3 |  |  | Total |
Assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Fixed maturity securities, available-for-sale: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Asset-backed securities |  | $ | — |  |  | $ | 96,502 |  |  | $ | 400,703 |  |  | $ | 497,205 |
Commercial mortgage-backed securities |  |  | — |  |  |  | 578,320 |  |  |  | — |  |  |  | 578,320 |
Corporates |  |  | — |  |  |  | 10,662,053 |  |  |  | 138,553 |  |  |  | 10,800,606 |
Hybrids |  |  | — |  |  |  | 647,215 |  |  |  | 5,138 |  |  |  | 652,353 |
Municipals |  |  | — |  |  |  | 909,334 |  |  |  | 50 |  |  |  | 909,384 |
Agency residential mortgage-backed securities |  |  | — |  |  |  | 194,547 |  |  |  | 3,312 |  |  |  | 197,859 |
Non-agency residential mortgage-backed securities |  |  | — |  |  |  | 418,992 |  |  |  | 3,637 |  |  |  | 422,629 |
U.S. Government |  |  | 146,047 |  |  |  | — |  |  |  | — |  |  |  | 146,047 |
Fixed maturity securities - trading |  |  | — |  |  |  | 48,435 |  |  |  | — |  |  |  | 48,435 |
Equity securities - available-for-sale |  |  | — |  |  |  | 262,426 |  |  |  | — |  |  |  | 262,426 |
Equity securities - trading |  |  | 210,315 |  |  |  | — |  |  |  | — |  |  |  | 210,315 |
Derivatives: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Call options |  |  | — |  |  |  | 82,932 |  |  |  | — |  |  |  | 82,932 |
Foreign exchange forward agreements |  |  | — |  |  |  | 5,610 |  |  |  | — |  |  |  | 5,610 |
Commodity swap and option agreements |  |  | — |  |  |  | 9 |  |  |  | — |  |  |  | 9 |
Total assets carried at fair value |  | $ | 356,362 |  |  | $ | 13,906,375 |  |  | $ | 551,393 |  |  | $ | 14,814,130 |
Liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Derivatives: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
FIA embedded derivatives, included in contractholder funds |  | $ | — |  |  | $ | — |  |  | $ | (1,455,073 | ) |  | $ | (1,455,073 | )
Future contracts |  |  | — |  |  |  | (736 | ) |  |  | — |  |  |  | (736 | )
Available-for-sale embedded derivatives |  |  | — |  |  |  | — |  |  |  | (388 | ) |  |  | (388 | )
Interest rate swap agreements |  |  | — |  |  |  | (993 | ) |  |  | — |  |  |  | (993 | )
Commodity swap and option agreements |  |  | — |  |  |  | (1,366 | ) |  |  | — |  |  |  | (1,366 | )
Foreign exchange forward agreements |  |  | — |  |  |  | (14,755 | ) |  |  | — |  |  |  | (14,755 | )
Equity conversion feature of preferred stock |  |  | — |  |  |  | — |  |  |  | (47,430 | ) |  |  | (47,430 | )
Total liabilities carried at fair value |  | $ | — |  |  | $ | (17,850 | ) |  | $ | (1,502,891 | ) |  | $ | (1,520,741 | )
|  | September 30, 2011 |
|  | Level 1 |  |  | Level 2 |  |  | Level 3 |  |  | Total |
Assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Fixed maturity securities, available-for-sale: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Asset-backed securities |  | $ | — |  |  | $ | 125,966 |  |  | $ | 374,518 |  |  | $ | 500,484 |
Commercial mortgage-backed securities |  |  | — |  |  |  | 565,577 |  |  |  | — |  |  |  | 565,577 |
Corporates |  |  | — |  |  |  | 11,696,090 |  |  |  | 159,684 |  |  |  | 11,855,774 |
Hybrids |  |  | — |  |  |  | 654,084 |  |  |  | 5,205 |  |  |  | 659,289 |
Municipals |  |  | — |  |  |  | 936,484 |  |  |  | — |  |  |  | 936,484 |
Agency residential mortgage-backed securities |  |  | — |  |  |  | 218,713 |  |  |  | 3,312 |  |  |  | 222,025 |
Non-agency residential mortgage-backed securities |  |  | — |  |  |  | 440,758 |  |  |  | 3,759 |  |  |  | 444,517 |
U.S. Government |  |  | 183,324 |  |  |  | — |  |  |  | — |  |  |  | 183,324 |
Fixed maturity securities - trading |  |  | — |  |  |  | 12,665 |  |  |  | — |  |  |  | 12,665 |
Equity securities - available-for-sale |  |  | — |  |  |  | 287,043 |  |  |  | — |  |  |  | 287,043 |
Equity securities - trading |  |  | 238,062 |  |  |  | 24,023 |  |  |  | — |  |  |  | 262,085 |
Derivatives: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Call options |  |  | — |  |  |  | 52,335 |  |  |  | — |  |  |  | 52,335 |
Foreign exchange forward agreements |  |  | — |  |  |  | 3,189 |  |  |  | — |  |  |  | 3,189 |
Commodity swap and option agreements |  |  | — |  |  |  | 274 |  |  |  | — |  |  |  | 274 |
Total assets carried at fair value |  | $ | 421,386 |  |  | $ | 15,017,201 |  |  | $ | 546,478 |  |  | $ | 15,985,065 |
Liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Derivatives: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
FIA embedded derivatives, included in contractholder funds |  | $ | — |  |  | $ | — |  |  | $ | (1,396,340 | ) |  | $ | (1,396,340 | )
Future contracts |  |  | — |  |  |  | (3,828 | ) |  |  | — |  |  |  | (3,828 | )
Available-for-sale embedded derivatives |  |  | — |  |  |  | — |  |  |  | (400 | ) |  |  | (400 | )
Interest rate swap agreements |  |  | — |  |  |  | (1,954 | ) |  |  | — |  |  |  | (1,954 | )
Commodity swap and option agreements |  |  | — |  |  |  | (1,232 | ) |  |  | — |  |  |  | (1,232 | )
Foreign exchange forward agreements |  |  | — |  |  |  | (25,679 | ) |  |  | — |  |  |  | (25,679 | )
Equity conversion feature of preferred stock |  |  | — |  |  |  | — |  |  |  | (75,350 | ) |  |  | (75,350 | )
Total liabilities carried at fair value |  | $ | — |  |  | $ | (32,693 | ) |  | $ | (1,472,090 | ) |  | $ | (1,504,783 | )
The following tables summarize changes to financial instruments carried at fair value and classified within Level 3 of the fair value hierarchy, all of which are held by FGL except for the equity conversion feature of HGI’s Preferred Stock. This summary excludes any impact of amortization of VOBA and DAC. The gains and losses below may include changes in fair value due in part to observable inputs that are a component of the valuation methodology.
|  | Three Month Period Ended January 1, 2012 |
|  | Balance at Beginning of Period |  |  | Total Gains (Losses) |  |  | Net Purchases, Sales & Settlements |  |  | Net Transfer In (Out) of Level 3 (a) |  |  | Balance at End of Period |
|  | Included in Earnings |  |  | Included in AOCI |  |  |  |
Assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Fixed maturity securities available-for-sale: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Asset-backed securities |  | $ | 374,518 |  |  | $ | — |  |  | $ | (4,575 | ) |  | $ | 30,760 |  |  | $ | — |  |  | $ | 400,703 |
Corporates |  |  | 159,684 |  |  |  | (66 | ) |  |  | (856 | ) |  |  | (9,811 | ) |  |  | (10,398 | ) |  |  | 138,553 |
Hybrids |  |  | 5,205 |  |  |  | — |  |  |  | (67 | ) |  |  | — |  |  |  | — |  |  |  | 5,138 |
Municipals |  |  | — |  |  |  | (1 | ) |  |  | — |  |  |  | (10 | ) |  |  | 61 |  |  |  | 50 |
Agency residential mortgage-backed securities |  |  | 3,312 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 3,312 |
Non-agency residential mortgage-backed securities |  |  | 3,759 |  |  |  | — |  |  |  | (25 | ) |  |  | (97 | ) |  |  | — |  |  |  | 3,637 |
Total assets at fair value |  | $ | 546,478 |  |  | $ | (67 | ) |  | $ | (5,523 | ) |  | $ | 20,842 |  |  | $ | (10,337 | ) |  | $ | 551,393 |
Liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
FIA embedded derivatives, included in contractholder funds |  | $ | (1,396,340 | ) |  | $ | (58,733 | ) |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | (1,455,073 | )
Available-for-sale embedded derivatives |  |  | (400 | ) |  |  | 12 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (388 | )
Equity conversion feature of preferred stock |  |  | (75,350 | ) |  |  | 27,920 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | (47,430 | )
Total liabilities at fair value |  | $ | (1,472,090 | ) |  | $ | (30,801 | ) |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | (1,502,891 | )
(a) | The net transfers in and out of Level 3 during the three month period ended January 1, 2012 were exclusively to or from Level 2.
The Company reviews the fair value hierarchy classifications each reporting period. Changes in the observability of the valuation attributes may result in a reclassification of certain financial assets or liabilities. Such reclassifications are reported as transfers in and out of Level 3, or between other levels, at the beginning fair value for the reporting period in which the changes occur. There were no transfers between Level 1 and Level 2 for the period ended January 1, 2012. During the three months ended January 1, 2012, primary market issuance and secondary market activity for certain corporate securities increased the market observable inputs used to establish fair values for similar securities. These factors, along with more consistent pricing from third-party sources, resulted in FGL’s conclusion that there is sufficient trading activity in similar instruments to support classifying these securities as Level 2 as of January 1, 2012. Accordingly, FGL’s assessment resulted in a transfer out of Level 3 of $10,398 related to corporate and a transfer into Level 3 of $61 related to municipal securities during the three months ended January 1, 2012. The following table presents the gross components of purchases, sales, and settlements, net, of Level 3 financial instruments during the three month period ended January 1, 2012. There were no issuances during this period.
|  | Three Month Period Ended January 1, 2012 |
|  | Purchases |  |  | Sales |  |  | Settlements |  |  | Net purchases, sales & settlements |
Assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Fixed maturity, securities available-for-sale: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Asset-backed securities |  | $ | 38,829 |  |  | $ | — |  |  | $ | (8,069 | ) |  | $ | 30,760 |
Corporates |  |  | — |  |  |  | (7,011 | ) |  |  | (2,800 | ) |  |  | (9,811 | )
Municipals |  |  | — |  |  |  | — |  |  |  | (10 | ) |  |  | (10 | )
Non-agency residential mortgage-backed securities |  |  | — |  |  |  | — |  |  |  | (97 | ) |  |  | (97 | )
Total assets |  | $ | 38,829 |  |  | $ | (7,011 | ) |  | $ | (10,976 | ) |  | $ | 20,842 |

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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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