XML 112 R10.htm IDEA: XBRL DOCUMENT
v2.4.0.6

Derivative Financial Instruments | 6 Months Ended
--- | ---
Mar. 31, 2013
Derivative Instruments and Hedging Activities Disclosure [Abstract] |
Derivative Financial Instruments | Derivative Financial Instruments The fair value of outstanding derivative contracts recorded in the accompanying Condensed Consolidated Balance Sheets were as follows:
Asset Derivatives |  | Classification |  | March 31, 2013 |  | September 30, 2012
Derivatives designated as hedging instruments: |  |  |  |  |  |
Commodity swap and option agreements |  | Receivables, net |  | $ | 0.1 |  |  | $ | 1.0 |
Commodity swap and option agreements |  | Other assets |  | 0.1 |  |  | 1.0 |
Foreign exchange forward agreements |  | Receivables, net |  | 3.0 |  |  | 1.2 |
Foreign exchange contracts |  | Other assets |  | 0.1 |  |  | — |
Total asset derivatives designated as hedging instruments |  |  |  | 3.3 |  |  | 3.2 |
Derivatives not designated as hedging instruments: |  |  |  |  |  |
Commodity contracts |  | Derivatives |  | 0.2 |  |  | — |
Call options |  | Derivatives |  | 262.0 |  |  | 200.7 |
Futures contracts |  | Derivatives |  | 0.4 |  |  | — |
Foreign exchange contracts |  | Receivables, net |  | 0.1 |  |  | — |
Total asset derivatives |  |  |  | $ | 266.0 |  |  | $ | 203.9 |
Liability Derivatives |  | Classification |  | March 31, 2013 |  | September 30, 2012
Derivatives designated as hedging instruments: |  |  |  |  |  |
Commodity contracts |  | Accounts payable and other current liabilities |  | $ | 0.7 |  |  | $ | — |
Commodity contracts |  | Other liabilities |  | 0.1 |  |  | — |
Foreign exchange forward agreements |  | Accounts payable and other current liabilities |  | 0.7 |  |  | 3.1 |
Foreign exchange contracts |  | Other liabilities |  | 0.1 |  |  | — |
Total liability derivatives designated as hedging instruments |  |  |  | 1.6 |  |  | 3.1 |
Derivatives not designated as hedging instruments: |  |  |  |  |  |
Commodity contracts |  | Other liabilities |  | 8.3 |  |  | — |
FIA embedded derivative |  | Contractholder funds |  | 1,639.6 |  |  | 1,550.8 |
Futures contracts |  | Other liabilities |  | — |  |  | 0.9 |
Foreign exchange forward agreements |  | Accounts payable and other current liabilities |  | 3.2 |  |  | 4.0 |
Foreign exchange forward agreements |  | Other liabilities |  | 0.8 |  |  | 2.9 |
Equity conversion feature of preferred stock |  | Equity conversion feature of preferred stock |  | 202.7 |  |  | 232.0 |
Total liability derivatives |  |  |  | $ | 1,856.2 |  |  | $ | 1,793.7 |
Changes in AOCI from Derivative Instruments For derivative instruments that are designated and qualify as cash flow hedges, the effective portion of the gain or loss on the derivative is reported as a component of AOCI and reclassified into earnings in the same period or periods during which the hedged transaction affects earnings. Gains and losses on the derivative, representing either hedge ineffectiveness or hedge components excluded from the assessment of effectiveness, are recognized in current earnings. The following table summarizes the pretax impact of derivative instruments designated as cash flow hedges on the accompanying Condensed Consolidated Statements of Operations, and within AOCI, for the three and six months ended March 31, 2013 and April 1, 2012:
Derivatives in Cash Flow Hedging Relationships |  | Amount of Gain (Loss) Recognized in AOCI on Derivatives (Effective Portion) |  | Amount of Gain (Loss) Reclassified from AOCI into Income (Effective Portion) |  | Classification
|  | March 31, 2013 |  | April 1, 2012 |  | March 31, 2013 |  | April 1, 2012 |  |
Three months ended |  |  |  |  |  |  |  |  |  |
Commodity contracts |  | $ | (2.2 | ) |  | $ | 1.2 |  |  | $ | 0.2 |  |  | $ | (0.1 | ) |  | Consumer products cost of goods sold
Interest rate contracts |  | — |  |  | — |  |  | — |  |  | (0.2 | ) |  | Interest expense
Foreign exchange contracts |  | 0.1 |  |  | 0.4 |  |  | 0.2 |  |  | (0.1 | ) |  | Net consumer products sales
Foreign exchange contracts |  | 3.6 |  |  | (4.8 | ) |  | (0.4 | ) |  | (0.7 | ) |  | Consumer products cost of goods sold
Total |  | $ | 1.5 |  |  | $ | (3.2 | ) |  | $ | — |  |  | $ | (1.1 | ) |  |
Six months ended |  |  |  |  |  |  |  |  |  |
Commodity contracts |  | $ | (2.4 | ) |  | $ | 0.4 |  |  | $ | 0.1 |  |  | $ | (0.5 | ) |  | Consumer products cost of goods sold
Interest rate contracts |  | — |  |  | — |  |  | — |  |  | (0.9 | ) |  | Interest expense
Foreign exchange contracts |  | 0.6 |  |  | 0.3 |  |  | 0.3 |  |  | (0.2 | ) |  | Net consumer products sales
Foreign exchange contracts |  | 3.2 |  |  | (3.5 | ) |  | (0.9 | ) |  | (1.9 | ) |  | Consumer products cost of goods sold
Total |  | $ | 1.4 |  |  | $ | (2.8 | ) |  | $ | (0.5 | ) |  | $ | (3.5 | ) |  |
Fair Value Contracts and Other For derivative instruments that are used to economically hedge the fair value of Spectrum Brands’ third party and intercompany foreign currency payments, commodity purchases and interest rate payments, and the equity conversion feature of the Company’s Preferred Stock, the gain (loss) associated with the derivative contract is recognized in earnings in the period of change. FGL recognizes all derivative instruments as assets or liabilities in the Condensed Consolidated Balance Sheets at fair value, including derivative instruments embedded in Fixed Indexed Annuity ("FIA") contracts, and any changes in the fair value of the derivatives are recognized immediately in the Condensed Consolidated Statements of Operations. During the three and six months ended March 31, 2013 and April 1, 2012 the Company recognized the following (losses) gains on these derivatives:
Derivatives Not Designated as Hedging Instruments |  | Gain (Loss) Recognized in Income on Derivatives |  | Classification
|  | Three months ended |  | Six months ended |  |
|  | March 31, 2013 |  | April 1, 2012 |  | March 31, 2013 |  | April 1, 2012 |  |
Equity conversion feature of preferred stock |  | $ | (39.6 | ) |  | $ | (26.4 | ) |  | $ | 29.3 |  |  | $ | 1.5 |  |  | (Loss) gain from the change in the fair value of the equity conversion feature of preferred stock
Oil and natural gas commodity contracts |  | (8.8 | ) |  | — |  |  | (8.8 | ) |  | — |  |  | Other expense, net
Foreign exchange contracts |  | 1.8 |  |  | (3.5 | ) |  | (2.3 | ) |  | 3.8 |  |  | Other expense, net
Call options |  | 118.5 |  |  | 73.4 |  |  | 97.6 |  |  | 93.3 |  |  | Net investment gains
Futures contracts |  | 13.7 |  |  | 25.6 |  |  | 9.0 |  |  | 40.5 |  |  | Net investment gains
FIA embedded derivatives |  | (122.6 | ) |  | (41.7 | ) |  | (88.8 | ) |  | (100.4 | ) |  | Benefits and other changes in policy reserves
Total |  | $ | (37.0 | ) |  | $ | 27.4 |  |  | $ | 36.0 |  |  | $ | 38.7 |  |  |
Additional Disclosures Cash Flow Hedges When appropriate, Spectrum Brands has used interest rate swaps to manage its interest rate risk. The swaps are designated as cash flow hedges with the changes in fair value recorded in AOCI and as a derivative hedge asset or liability, as applicable. The swaps settle periodically in arrears with the related amounts for the current settlement period payable to, or receivable from, the counter-parties included in accrued liabilities or receivables, respectively, and recognized in earnings as an adjustment to interest expense from the underlying debt to which the swap is designated. At March 31, 2013, Spectrum Brands did not have any interest rate swaps outstanding. Spectrum Brands periodically enters into forward foreign exchange contracts to hedge the risk from forecasted foreign currency denominated third party and intercompany sales or payments. These obligations generally require Spectrum Brands to exchange foreign currencies for U.S. Dollars, Euros, Pounds Sterling, Australian Dollars, Brazilian Reals, Mexican Pesos, Canadian Dollars or Japanese Yen. These foreign exchange contracts are cash flow hedges of fluctuating foreign exchange related to sales of product or raw material purchases. Until the sale or purchase is recognized, the fair value of the related hedge is recorded in AOCI and as a derivative hedge asset or liability, as applicable. At the time the sale or purchase is recognized, the fair value of the related hedge is reclassified as an adjustment to "Net consumer product sales" or purchase price variance in "Consumer products cost of goods sold." At March 31, 2013, Spectrum Brands had a series of foreign exchange derivative contracts outstanding through June 2014 with a contract value of $147.0. The derivative net gain on these contracts recorded in AOCI at March 31, 2013 was $1.0, net of tax expense of $0.6 and noncontrolling interest of $0.8. At March 31, 2013, the portion of derivative net gain estimated to be reclassified from AOCI into earnings over the next twelve months is $1.1, net of tax and noncontrolling interest. Spectrum Brands is exposed to risk from fluctuating prices for raw materials, specifically zinc used in its manufacturing processes. Spectrum Brands hedges a portion of the risk associated with these materials through the use of commodity swaps. The hedge contracts are designated as cash flow hedges with the fair value changes recorded in AOCI and as a hedge asset or liability, as applicable. The unrecognized changes in fair value of the hedge contracts are reclassified from AOCI into earnings when the hedged purchase of raw materials also affects earnings. The swaps effectively fix the floating price on a specified quantity of raw materials through a specified date. At March 31, 2013, Spectrum Brands had a series of such swap contracts outstanding through September 2014 for 10 tons of raw materials with a contract value of $19.9. The derivative net (loss) on these contracts recorded in AOCI at March 31, 2013 was $(0.3), net of tax benefit of $0.1 and noncontrolling interest of $0.2. At March 31, 2013, the portion of derivative net (loss) estimated to be reclassified from AOCI into earnings over the next twelve months is $(0.3), net of tax and noncontrolling interest. Fair Value Contracts Spectrum Brands Spectrum Brands periodically enters into forward and swap foreign exchange contracts to economically hedge the risk from third party and intercompany payments resulting from existing obligations. These obligations generally require Spectrum Brands to exchange foreign currencies for U.S. Dollars, Canadian Dollars, Euros or Australian Dollars. These foreign exchange contracts are fair value hedges of a related liability or asset recorded in the accompanying Condensed Consolidated Balance Sheets. The gain or loss on the derivative hedge contracts is recorded in earnings as an offset to the change in value of the related liability or asset at each period end. At March 31, 2013 and September 30, 2012, Spectrum Brands had $132.2 and $172.6, respectively, of notional value for such foreign exchange derivative contracts outstanding. FGL - FIA Contracts FGL has FIA contracts that permit the holder to elect an interest rate return or an equity index linked component, where interest credited to the contracts is linked to the performance of various equity indices, primarily the Standard and Poor’s ("S&P") 500 Index. This feature represents an embedded derivative under US GAAP. The FIA embedded derivative is valued at fair value and included in the liability for contractholder funds in the accompanying Condensed Consolidated Balance Sheets with changes in fair value included as a component of benefits and other changes in policy reserves in the Condensed Consolidated Statements of Operations. FGL purchases derivatives consisting of a combination of call options and futures contracts on the applicable market indices to fund the index credits due to FIA contractholders. The call options are one, two and three year options purchased to match the funding requirements of the underlying policies. On the respective anniversary dates of the index policies, the index used to compute the interest credit is reset and FGL purchases new one, two or three year call options to fund the next index credit. FGL manages the cost of these purchases through the terms of its FIA contracts, which permit FGL to change caps or participation rates, subject to guaranteed minimums, on each contract’s anniversary date. The change in the fair value of the call options and futures contracts is generally designed to offset the portion of the change in the fair value of the FIA embedded derivative related to index performance. The call options and futures contracts are marked to fair value with the change in fair value included as a component of "Net investment gains." The change in fair value of the call options and futures contracts includes the gains and losses recognized at the expiration of the instrument term or upon early termination and the changes in fair value of open positions. Other market exposures are hedged periodically depending on market conditions and FGL’s risk tolerance. FGL’s FIA hedging strategy economically hedges the equity returns and exposes FGL to the risk that unhedged market exposures result in divergence between changes in the fair value of the liabilities and the hedging assets. FGL uses a variety of techniques, including direct estimation of market sensitivities and value-at-risk, to monitor this risk daily. FGL intends to continue to adjust the hedging strategy as market conditions and FGL’s risk tolerance change. Oil and natural gas commodity contracts The EXCO/HGI Partnership's primary objective in entering into derivative financial instruments is to manage its exposure to commodity price fluctuations, protect its returns on investments and achieve a more predictable cash flow in connection with its operations. These transactions limit exposure to declines in commodity prices, but also limit the benefits the EXCO/HGI Partnership would realize if commodity prices increase. When prices for oil and natural gas are volatile, a significant portion of the effect of the EXCO/HGI Partnership's derivative financial instrument management activities consists of non-cash income or expense due to changes in the fair value of its derivative financial instrument contracts. Cash charges or gains only arise from payments made or received on monthly settlements of contracts or if the EXCO/HGI Partnership terminates a contract prior to its expiration. The EXCO/HGI Partnership does not designate its derivative financial instruments as hedging instruments for financial accounting purposes.
|  | Three and six months ended
|  | March 31, 2013
Cash settlements on derivative financial instruments |  | $ | 0.6 |
Non-cash change in fair value of derivative financial instruments |  | (9.4 | )
Loss on oil and natural gas commodity contracts |  | $ | (8.8 | )
Settlements in the normal course of maturities of derivative financial instrument contracts result in cash receipts from, or cash disbursements to, the EXCO/HGI Partnership's derivative contract counterparties. Changes in the fair value of the EXCO/HGI Partnership's derivative financial instrument contracts, which includes both cash settlements and non-cash changes in fair value, are included in income with a corresponding increase or decrease in the Condensed Consolidated Balance Sheets fair value amounts. Unrealized fair value adjustments included in Other expense, net on the Condensed Consolidated Statements of Operations, which do not impact cash flows, were losses of $9.4 from inception to the period ended March 31, 2013. The EXCO/HGI Partnership's natural gas and oil commodity contract derivative instruments are comprised of swap contracts. Swap contracts allows the EXCO/HGI Partnership to receive a fixed price and pay a floating market price to the counterparty for the hedged commodity. The following table presents the volumes and fair value of the EXCO/HGI Partnership's oil and natural gas derivative financial instruments as of March 31, 2013:
(in millions, except prices) |  | Volume Mmbtus/Bbls |  | Weighted average strike price per Mmbtu/Bbl |  | Fair value at March 31, 2013
Natural gas: |  |  |  |  |  |
Swaps: |  |  |  |  |  |
Remainder of 2013 |  | 15.4 |  |  | $ | 3.72 |  |  | $ | (6.0 | )
2014 |  | 10.9 |  |  | 4.14 |  |  | (1.0 | )
Total natural gas |  | 26.2 |  |  |  |  | $ | (7.0 | )
Oil: |  |  |  |  |  |
Swaps: |  |  |  |  |  |
Remainder of 2013 |  | 0.3 |  |  | $ | 94.05 |  |  | $ | (0.8 | )
2014 |  | 0.3 |  |  | 91.87 |  |  | (0.3 | )
Total oil |  | 0.6 |  |  |  |  | $ | (1.1 | )
Total oil and natural gas commodity contract derivatives |  |  |  |  |  | $ | (8.1 | )
At February 14, 2013, the EXCO/HGI Partnership had outstanding derivative contracts to mitigate price volatility covering 13,365,300 Million British Thermal Units ("Mmbtus") of natural gas and 408 Thousand Barrels ("Mbbls") of oil. At March 31, 2013, the average forward NYMEX oil prices per barrel ("Bbl") for the remainder of 2013 and calendar year 2014 were $96.78 and $92.75, respectively, and the average forward NYMEX natural gas prices per Mmbtu for the remainder of 2013 and calendar year 2014, were $4.12 and $4.23, respectively. The EXCO/HGI Partnership's derivative financial instruments covered approximately 54.4% of production volumes for the period from inception to March 31, 2013. Credit Risk Spectrum Brands is exposed to the risk of default by the counterparties with which Spectrum Brands transacts and generally does not require collateral or other security to support financial instruments subject to credit risk. Spectrum Brands monitors counterparty credit risk on an individual basis by periodically assessing each such counterparty’s credit rating exposure. The maximum loss due to credit risk equals the fair value of the gross asset derivatives that are concentrated with certain domestic and foreign financial institution counterparties. Spectrum Brands considers these exposures when measuring its credit reserve on its derivative assets, which was insignificant at March 31, 2013 and $0.1 at September 30, 2012, respectively. Spectrum Brands’ standard contracts do not contain credit risk related contingent features whereby Spectrum Brands would be required to post additional cash collateral as a result of a credit event. However, Spectrum Brands is typically required to post collateral in the normal course of business to offset its liability positions. At March 31, 2013 and September 30, 2012, Spectrum Brands had posted cash collateral of $0.5 and $0.1, respectively, related to such liability positions. In addition, at March 31, 2013 and September 30, 2012, Spectrum Brands had no posted standby letters of credit related to such liability positions. The cash collateral is included in "Receivables, net" within the accompanying Condensed Consolidated Balance Sheets. The EXCO/HGI Partnership places derivative financial instruments with the financial institutions that are lenders under the EXCO/HGI Partnership Credit Agreement that it believes have high quality credit ratings. To mitigate risk of loss due to default, the EXCO/HGI Partnership has entered into master netting agreements with its counterparties on its derivative financial instruments that allow it to offset its asset position with its liability position in the event of a default by the counterparty. FGL is exposed to credit loss in the event of nonperformance by its counterparties on the call options and reflects assumptions regarding this nonperformance risk in the fair value of the call options. The nonperformance risk is the net counterparty exposure based on the fair value of the open contracts less collateral held. FGL maintains a policy of requiring all derivative contracts to be governed by an International Swaps and Derivatives Association ("ISDA") Master Agreement. Information regarding FGL’s exposure to credit loss on the call options it holds is presented in the following table:
|  |  |  | March 31, 2013 |  | September 30, 2012
Counterparty |  | Credit Rating (Moody's/S&P) |  | Notional Amount |  | Fair Value |  | Notional Amount |  | Fair Value
Bank of America |  | Baa2/A- |  | $ | 1,936.9 |  |  | $ | 81.0 |  |  | $ | 1,884.0 |  |  | $ | 64.1 |
Morgan Stanley |  | Baa1/A- |  | 1,938.6 |  |  | 80.3 |  |  | 1,634.7 |  |  | 51.6 |
Deutsche Bank |  | A2/A+ |  | 1,723.0 |  |  | 69.6 |  |  | 1,816.5 |  |  | 61.7 |
Royal Bank of Scotland |  | Baa1/A- |  | 468.0 |  |  | 27.7 |  |  | 353.9 |  |  | 19.6 |
Barclay's Bank |  | A2/A+ |  | 116.7 |  |  | 3.4 |  |  | 131.3 |  |  | 3.1 |
Credit Suisse |  | A2/A |  | — |  |  | — |  |  | 10.0 |  |  | 0.6 |
|  |  |  | $ | 6,183.2 |  |  | $ | 262.0 |  |  | $ | 5,830.4 |  |  | $ | 200.7 |
Collateral Agreements FGL is required to maintain minimum ratings as a matter of routine practice under its ISDA agreements. Under some ISDA agreements, FGL has agreed to maintain certain financial strength ratings. A downgrade below these levels provides the counterparty under the agreement the right to terminate the open derivative contracts between the parties, at which time any amounts payable by FGL or the counterparty would be dependent on the market value of the underlying derivative contracts. FGL’s current rating allows multiple counterparties the right to terminate ISDA agreements. No ISDA agreements have been terminated, although the counterparties have reserved the right to terminate the ISDA agreements at any time. In certain transactions, FGL and the counterparty have entered into a collateral support agreement requiring either party to post collateral when the net exposures exceed pre-determined thresholds. These thresholds vary by counterparty and credit rating. As of March 31, 2013 and September 30, 2012, no collateral was posted by FGL’s counterparties as they did not meet the net exposure thresholds. Accordingly, the maximum amount of loss due to credit risk that FGL would incur if parties to the call options failed completely to perform according to the terms of the contracts was $262.0 and $200.7 at March 31, 2013 and September 30, 2012, respectively. FGL held 1,329 and 2,835 futures contracts at March 31, 2013 and September 30, 2012, respectively. The fair value of futures contracts represents the cumulative unsettled variation margin (open trade equity net of cash settlements). FGL provides cash collateral to the counterparties for the initial and variation margin on the futures contracts which is included in "Cash and cash equivalents" in the Condensed Consolidated Balance Sheets. The amount of collateral held by the counterparties for such contracts was $4.6 and $9.8 at March 31, 2013 and September 30, 2012, respectively.

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

X
- Definition The entire disclosure for the entity's entire derivative instruments and hedging activities. Describes an entity's risk management strategies, derivatives in hedging activities and non-hedging derivative instruments, the assets, obligations, liabilities, revenues and expenses arising therefrom, and the amounts of and methodologies and assumptions used in determining the amounts of such items. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 815 -SubTopic 30 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=7668309&loc=d3e80784-113994 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 815 -SubTopic 10 -Section 50 -Paragraph 4C -URI http://asc.fasb.org/extlink&oid=7476318&loc=SL5624171-113959 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 815 -SubTopic 10 -Section 50 -Paragraph 4E -URI http://asc.fasb.org/extlink&oid=7476318&loc=SL5624181-113959 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 815 -SubTopic 10 -Section 50 -Paragraph 4K -URI http://asc.fasb.org/extlink&oid=7476318&loc=SL5708775-113959 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 815 -SubTopic 10 -Section 50 -Paragraph 1A -URI http://asc.fasb.org/extlink&oid=7476318&loc=SL5579245-113959 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08.(n)) -URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 815 -SubTopic 10 -Section 50 -Paragraph 5 -URI http://asc.fasb.org/extlink&oid=7476318&loc=d3e41641-113959 Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 815 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=7476318&loc=SL5579240-113959 Reference 9: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 815 -SubTopic 30 -Section 45 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6441202&loc=d3e80720-113993 Reference 10: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 815 -SubTopic 10 -Section 50 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=7476318&loc=d3e41638-113959 Reference 11: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 815 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=7476318&loc=d3e41635-113959 Reference 12: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 133 -Paragraph 44 -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 Accounting Standards Codification -Topic 815 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=7476318&loc=d3e41620-113959 Reference 14: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 815 -SubTopic 10 -Section 50 -Paragraph 4D -URI http://asc.fasb.org/extlink&oid=7476318&loc=SL5624177-113959 Reference 15: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 815 -SubTopic 25 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6886632&loc=d3e76258-113986 Reference 16: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 815 -SubTopic 10 -Section 50 -Paragraph 4H -URI http://asc.fasb.org/extlink&oid=7476318&loc=SL5624258-113959 Reference 17: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 815 -SubTopic 10 -Section 50 -Paragraph 4J -URI http://asc.fasb.org/extlink&oid=7476318&loc=SL5708773-113959 Reference 18: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 815 -SubTopic 10 -Section 50 -Paragraph 1B -URI http://asc.fasb.org/extlink&oid=7476318&loc=SL5580258-113959 Reference 19: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 815 -SubTopic 10 -Section 50 -Paragraph 4B -URI http://asc.fasb.org/extlink&oid=7476318&loc=SL5624163-113959 Reference 20: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 133 -Paragraph 45 -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 21: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 815 -SubTopic 10 -Section 50 -Paragraph 4A -URI http://asc.fasb.org/extlink&oid=7476318&loc=SL5618551-113959 Reference 22: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 815 -SubTopic 30 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=7668309&loc=d3e80748-113994 + Details
Name: | us-gaap_DerivativeInstrumentsAndHedgingActivitiesDisclosureTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration