XML 52 R39.htm IDEA: XBRL DOCUMENT
v3.5.0.2

Fair Value of Financial Instruments (Tables) | 9 Months Ended
--- | ---
Sep. 30, 2016
Fair Value Disclosures [Abstract] |
Schedule of fair values and carrying values of assets and liabilities and the fair value level(s) associated with them | The following tables present the Company’s fair value hierarchies for financial assets and liabilities, including the balances associated with the consolidated CLOs, measured on a recurring basis:
| As of September 30, 2016
| Quoted prices in active markets Level 1 |  | Other significant observable inputs Level 2 |  | Significant unobservable inputs Level 3 |  | Fair value
Assets: |  |  |  |  |  |  |
Trading assets: |  |  |  |  |  |  |
Equity securities | $ | 44,669 |  |  | $ | — |  |  | $ | — |  |  | $ | 44,669 |
CLO | — |  |  | — |  |  | 1,660 |  |  | 1,660 |
Total trading securities | 44,669 |  |  | — |  |  | 1,660 |  |  | 46,329 |
Derivative assets: |  |  |  |  |  |  |
Interest rate lock commitments | — |  |  | — |  |  | 5,560 |  |  | 5,560 |
TBA – mortgage backed securities | — |  |  | 153 |  |  | — |  |  | 153 |
Credit derivatives | — |  |  | 12,106 |  |  | — |  |  | 12,106 |
Total derivative assets | — |  |  | 12,259 |  |  | 5,560 |  |  | 17,819 |
Total trading assets (included in other assets) | 44,669 |  |  | 12,259 |  |  | 7,220 |  |  | 64,148 |
Available for sale securities: |  |  |  |  |  |  |
Equity securities | 792 |  |  | — |  |  | 48 |  |  | 840 |
U.S. Treasury securities and U.S. government agencies | — |  |  | 7,802 |  |  | — |  |  | 7,802 |
Obligations of state and political subdivisions | — |  |  | 58,071 |  |  | — |  |  | 58,071 |
Obligations of foreign governments | — |  |  | 1,310 |  |  | — |  |  | 1,310 |
Certificates of deposit | 893 |  |  | — |  |  | — |  |  | 893 |
Asset backed securities | — |  |  | 1,513 |  |  | — |  |  | 1,513 |
Corporate bonds | — |  |  | 66,766 |  |  | — |  |  | 66,766 |
Total available for sale securities | 1,685 |  |  | 135,462 |  |  | 48 |  |  | 137,195 |
Investments in loans, at fair value: |  |  |  |  |  |  |  |  |  |
| As of September 30, 2016
| Quoted prices in active markets Level 1 |  | Other significant observable inputs Level 2 |  | Significant unobservable inputs Level 3 |  | Fair value
Corporate loans | — |  |  | 20,950 |  |  | 131,047 |  |  | 151,997 |
Mortgage loans held for sale | — |  |  | 166,503 |  |  | — |  |  | 166,503 |
Non-performing loans | — |  |  | — |  |  | 52,024 |  |  | 52,024 |
Other loans receivable | — |  |  | 126 |  |  | 1,284 |  |  | 1,410 |
Total investments in loans, at fair value | — |  |  | 187,579 |  |  | 184,355 |  |  | 371,934 |
Total financial instruments attributable to Non-CLOs included in consolidated assets | 46,354 |  |  | 335,300 |  |  | 191,623 |  |  | 573,277 |
Financial instruments included in assets of consolidated CLOs: |  |  |  |  |  |  |
Investments in loans, at fair value | — |  |  | 241,125 |  |  | 693,697 |  |  | 934,822 |
Total financial instruments included in assets of consolidated CLOs | — |  |  | 241,125 |  |  | 693,697 |  |  | 934,822 |
Total | $ | 46,354 |  |  | $ | 576,425 |  |  | $ | 885,320 |  |  | $ | 1,508,099 |
Liabilities: |  |  |  |  |  |  |
Trading liabilities: |  |  |  |  |  |  |
U.S. Treasury securities | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Total trading securities | — |  |  | — |  |  | — |  |  | — |
Derivative liabilities: |  |  |  |  |  |  |
Interest rate swaps | — |  |  | 3,116 |  |  | — |  |  | 3,116 |
TBA-mortgage backed securities | — |  |  | 855 |  |  | — |  |  | 855 |
Total derivative liabilities | — |  |  | 3,971 |  |  | — |  |  | 3,971 |
Total trading liabilities (included in other liabilities) | — |  |  | 3,971 |  |  | — |  |  | 3,971 |
Contingent consideration payable | — |  |  | — |  |  | 575 |  |  | 575 |
Preferred notes payable | — |  |  | — |  |  | 1,284 |  |  | 1,284 |
Total financial instruments attributable to Non-CLOs included in consolidated liabilities | — |  |  | 3,971 |  |  | 1,859 |  |  | 5,830 |
Financial instruments included in liabilities of consolidated CLOs: |  |  |  |  |  |  |
Notes payable of CLOs | — |  |  | — |  |  | 927,982 |  |  | 927,982 |
Total financial instruments included in liabilities of consolidated CLOs | — |  |  | — |  |  | 927,982 |  |  | 927,982 |
Total | $ | — |  |  | $ | 3,971 |  |  | $ | 929,841 |  |  | $ | 933,812 |
| As of December 31, 2015
| Quoted prices in active markets Level 1 |  | Other significant observable inputs Level 2 |  | Significant unobservable inputs Level 3 |  | Fair value
Assets: |  |  |  |  |  |  |
Trading assets: |  |  |  |  |  |  |
Equity securities | $ | 3,786 |  |  | $ | — |  |  | $ | 8,941 |  |  | $ | 12,727 |
Tax exempt securities | — |  |  | 1,732 |  |  | 8,314 |  |  | 10,046 |
CLO | — |  |  | — |  |  | 1,768 |  |  | 1,768 |
| As of December 31, 2015
| Quoted prices in active markets Level 1 |  | Other significant observable inputs Level 2 |  | Significant unobservable inputs Level 3 |  | Fair value
Total trading securities | 3,786 |  |  | 1,732 |  |  | 19,023 |  |  | 24,541 |
Derivative assets: |  |  |  |  |  |  |
Interest rate lock commitments | — |  |  | — |  |  | 3,384 |  |  | 3,384 |
TBA - mortgage backed securities | — |  |  | 179 |  |  | — |  |  | 179 |
Forward delivery contracts | — |  |  | — |  |  | 11 |  |  | 11 |
Credit derivatives | — |  |  | 11,945 |  |  | — |  |  | 11,945 |
Total derivative assets | — |  |  | 12,124 |  |  | 3,395 |  |  | 15,519 |
Total trading assets (included in other assets) | 3,786 |  |  | 13,856 |  |  | 22,418 |  |  | 40,060 |
Available for sale securities: |  |  |  |  |  |  |
Equity securities | 6,060 |  |  | — |  |  | 48 |  |  | 6,108 |
U.S. Treasury securities and U.S. government agencies | — |  |  | 53,136 |  |  | — |  |  | 53,136 |
Obligations of state and political subdivisions | — |  |  | 52,335 |  |  | — |  |  | 52,335 |
Obligations of foreign governments | — |  |  | 2,864 |  |  | — |  |  | 2,864 |
Certificates of deposit | 893 |  |  | — |  |  | — |  |  | 893 |
Asset backed securities | — |  |  | 1,529 |  |  | — |  |  | 1,529 |
Corporate bonds | — |  |  | 67,838 |  |  | — |  |  | 67,838 |
Total available for sale securities | 6,953 |  |  | 177,702 |  |  | 48 |  |  | 184,703 |
Investments in loans, at fair value |  |  |  |  |  |  |
Corporate loans | — |  |  | 55,956 |  |  | 177,905 |  |  | 233,861 |
Mortgage loans held for sale | — |  |  | 120,836 |  |  | — |  |  | 120,836 |
Non-performing loans | — |  |  | — |  |  | 38,289 |  |  | 38,289 |
Other loans receivable | — |  |  | 125 |  |  | 1,284 |  |  | 1,409 |
Total investments in loans, at fair value | — |  |  | 176,917 |  |  | 217,478 |  |  | 394,395 |
Total financial instruments attributable to Non-CLOs included in consolidated assets | 10,739 |  |  | 368,475 |  |  | 239,944 |  |  | 619,158 |
Financial instruments included in assets of consolidated CLOs: |  |  |  |  |  |  |
Investments in loans, at fair value | — |  |  | 159,892 |  |  | 520,892 |  |  | 680,784 |
Total financial instruments included in assets of consolidated CLOs | — |  |  | 159,892 |  |  | 520,892 |  |  | 680,784 |
Total | $ | 10,739 |  |  | $ | 528,367 |  |  | $ | 760,836 |  |  | $ | 1,299,942 |
Liabilities: |  |  |  |  |  |  |
Trading liabilities: |  |  |  |  |  |  |
U.S. Treasury securities | $ | — |  |  | $ | 19,679 |  |  | $ | — |  |  | $ | 19,679 |
Total trading securities | — |  |  | 19,679 |  |  | — |  |  | 19,679 |
Derivative liabilities: |  |  |  |  |  |  |
Interest rate swaps | — |  |  | 2,310 |  |  | — |  |  | 2,310 |
Forward delivery contracts | — |  |  | 8 |  |  | — |  |  | 8 |
TBA-mortgage backed securities | — |  |  | 150 |  |  | — |  |  | 150 |
Foreign currency forward contracts | — |  |  | 5 |  |  | — |  |  | 5 |
Total derivative liabilities | — |  |  | 2,473 |  |  | — |  |  | 2,473 |
Total trading liabilities (included in other liabilities) | — |  |  | 22,152 |  |  | — |  |  | 22,152 |
| As of December 31, 2015
| Quoted prices in active markets Level 1 |  | Other significant observable inputs Level 2 |  | Significant unobservable inputs Level 3 |  | Fair value
Contingent consideration payable | — |  |  | — |  |  | 936 |  |  | 936 |
Preferred notes payable | — |  |  | — |  |  | 1,562 |  |  | 1,562 |
Total financial instruments attributable to Non-CLOs included in consolidated liabilities | — |  |  | 22,152 |  |  | 2,498 |  |  | 24,650 |
Financial instruments included in liabilities of consolidated CLOs: |  |  |  |  |  |  |
Notes payable of CLOs | — |  |  | — |  |  | 683,827 |  |  | 683,827 |
Total financial instruments included in liabilities of consolidated CLOs | — |  |  | — |  |  | 683,827 |  |  | 683,827 |
Total | $ | — |  |  | $ | 22,152 |  |  | $ | 686,325 |  |  | $ | 708,477 |
Schedule of additional information about assets that are measured at fair value on a recurring basis for which the company utilized Level 3 inputs to determine fair value | The following table represents additional information about assets that are measured at fair value on a recurring basis for which the Company has utilized Level 3 inputs to determine fair value for the following periods:
| Nine Months Ended September 30,
| 2016 | 2015
| Non-CLO assets |  | CLO assets |  | Non-CLO assets |  | CLO assets |  | Assets held for sale
Balance at January 1, | $ | 239,944 |  |  | $ | 520,892 |  |  | $ | 11,577 |  |  | $ | 576,811 |  |  | $ | 3,771,458 |
Net realized gains (losses) | 17,185 |  |  | 534 |  |  | 11,469 |  |  | 698 |  |  | — |
Net unrealized gains (losses) | 7,623 |  |  | 15,067 |  |  | 677 |  |  | (4,306 | ) |  | — |
Purchases | 38,053 |  |  | 77,373 |  |  | 37,234 |  |  | 13,625 |  |  | 141,292 |
Sales | (55,786 | ) |  | (78,206 | ) |  | (1,437 | ) |  | (63,214 | ) |  | (3,967,798 | )
Issuances | 1,400 |  |  | 1,436 |  |  | 2 |  |  | 550 |  |  | — |
Transfer into Level 3 (1) | 86,170 |  |  | 118,718 |  |  | 71,547 |  |  | 136,806 |  |  | — |
Transfer adjustments (out of) Level 3 (1) | (28,572 | ) |  | (66,215 | ) |  | (12,354 | ) |  | (152,636 | ) |  | — |
Adoption of ASU 2015-02 | — |  |  | — |  |  | — |  |  | (328,411 | ) |  | — |
Attributable to policyowner | — |  |  | — |  |  | — |  |  | — |  |  | 55,048 |
Conversion to real estate owned and mortgage held for sale | (10,296 | ) |  | — |  |  | (817 | ) |  | — |  |  | — |
Warehouse transfer to CLO | (104,098 | ) |  | 104,098 |  |  | — |  |  | — |  |  | — |
Balance at September 30, | $ | 191,623 |  |  | $ | 693,697 |  |  | $ | 117,898 |  |  | $ | 179,923 |  |  | $ | — |
Changes in unrealized gains (losses) included in earnings related to assets still held at period end | $ | 2,123 |  |  | $ | 10,372 |  |  | $ | 162 |  |  | $ | (1,020 | ) |  | $ | — |
(1) | All transfers are deemed to occur at end of period. Transfers between Level 2 and 3 were a result of subjecting third-party pricing on both CLO and Non-CLO assets to various liquidity, depth, bid-ask spread and benchmarking criteria as well as assessing the availability of observable inputs affecting their fair valuation.
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Table Text Block] | The following table represents additional information about liabilities that are measured at fair value on a recurring basis for which the Company has utilized Level 3 inputs to determine fair value for the following periods:
| Nine Months Ended September 30,
| 2016 |  | 2015
| Non-CLO Liabilities |  | CLO Liabilities |  | Non-CLO Liabilities |  | CLO Liabilities
Balance at January 1, | $ | 2,498 |  |  | $ | 683,827 |  |  | $ | 2,802 |  |  | $ | 1,785,207 |
Net unrealized gains (losses) | (262 | ) |  | 23,169 |  |  | — |  |  | 19,681 |
Purchases | — |  |  | — |  |  | — |  |  | — |
Sales | — |  |  | — |  |  | — |  |  | — |
Issuances | — |  |  | 222,303 |  |  | — |  |  | (41,272 | )
Settlements | (377 | ) |  | — |  |  | — |  |  | — |
Dispositions | — |  |  | (1,317 | ) |  | — |  |  | (31,155 | )
Adoption of ASU 2015-02 | — |  |  | — |  |  | — |  |  | (1,032,913 | )
Balance at September 30, | $ | 1,859 |  |  | $ | 927,982 |  |  | $ | 2,802 |  |  | $ | 699,548 |
Changes in unrealized (losses) gains included in earnings related to liabilities still held at period end | $ | (262 | ) |  | $ | 23,169 |  |  | $ | — |  |  | $ | 7,248 |
Schedule of quantitative information of Level 3 significant unobservable inputs used in fair valuation of assets | The following is quantitative information about Level 3 significant unobservable inputs used in fair valuation. Disclosure of this information is not required in circumstances where a valuation (unadjusted) is obtained from a third-party pricing service and the information regarding the unobservable inputs is not readily available to the Company.
| Fair Value as of |  |  |  |  |  | Actual or Range (Weighted average)
Assets (1) | September 30, 2016 |  | December 31, 2015 |  | Valuation Technique |  | Unobservable input(s) |  | September 30, 2016 |  | December 31, 2015
Tax exempt security | $ | — |  |  | $ | 121 |  |  | Discounted cash flow |  | Short term cash flows |  | N/A |  | 0.0%
Tax exempt security | — |  |  | 8,193 |  |  | Market yield analysis |  | Yield to maturity |  | N/A |  | 6.50%
Interest rate lock commitments | 5,560 |  |  | 3,384 |  |  | Internal model |  | Pull through rate |  | 45% - 95% |  | 55% - 95%
Forward delivery contracts | — |  |  | 11 |  |  | Internal model |  | Pull through rate |  | N/A |  | 80% - 100%
NPLs | 52,024 |  |  | 38,289 |  |  | Discounted cash flow |  | See table below (2) |  | See table below |  | See table below
Total | $ | 57,584 |  |  | $ | 49,998 |  |  |  |  |  |  |  |  |
(1) | Financial assets classified as Level 3 and fair valued using significant unobservable inputs classified as Level 3 have not been provided as these are not readily available to the Company (including servicing release premium for interest rate lock commitments and forward delivery contracts).
(2) | Significant changes in any of these inputs in isolation could result in a significant change to the fair value measurement. A decline in the discount rate in isolation would increase the fair value. A decrease in the housing pricing index in isolation would decrease the fair value. Individual loan characteristics, such as location and value of underlying collateral, affect the loan resolution timeline. An increase in the loan resolution timeline in isolation would decrease the fair value. A decrease in the value of underlying properties in isolation would decrease the fair value.
The following table sets forth quantitative information about the significant unobservable inputs used to measure the fair value of our NPLs as of the following periods:
|  | As of September 30, 2016 |  | As of December 31, 2015
Unobservable inputs |  | High |  | Low |  | Average(1) |  | High |  | Low |  | Average(1)
Discount rate |  | 30.0% |  | 16.0% |  | 22.5% |  | 30.0% |  | 15.1% |  | 22.0%
Loan resolution time-line (Years) |  | 2.15 |  | 0.45 |  | 1.08 |  | 2.7 |  | 0.6 |  | 1.2
Value of underlying properties |  | $1,250 |  | $32 |  | $220 |  | $1,375 |  | $40 |  | $224
Holding costs |  | 18.8% |  | 5.2% |  | 9.5% |  | 24.6% |  | 5.5% |  | 9.6%
Liquidation costs |  | 25.0% |  | 8.2% |  | 10.6% |  | 21.8% |  | 7.5% |  | 10.5%
(1) | Weighted based on value of underlying properties.
Schedule of quantitative information of Level 3 significant unobservable inputs used in fair valuation of liabilities |
| Fair Value as of |  |  |  |  |  | Actual or Range (Weighted average)
Liabilities (1) | September 30, 2016 |  | December 31, 2015 |  | Valuation Technique |  | Unobservable input(s) |  | September 30, 2016 |  | December 31, 2015
Contingent consideration payable - Reliance | $ | 523 |  |  | $ | 900 |  |  | Internal model |  | Forecast EBITDA |  | $1,369 - $3,812 |  | $1,326 - $3,517
|  |  | Book value growth rate |  | 5.0% |  | 5.0%
|  |  | Asset volatility |  | 1.1% - 21.4% |  | 2.4% - 20.1%
Contingent consideration payable - Luxury | 52 |  |  | 36 |  |  | Internal model |  | Projected cash available for distribution |  | $854 - $1,281 |  | $828 - $1,281
Preferred notes payable | 1,284 |  |  | 1,562 |  |  | Internal model |  | Discount rate |  | 13.96% |  | 12.0%
Total | $ | 1,859 |  |  | $ | 2,498 |  |  |  |  |  |  |  |  |
(1) | Not included in this table are the debt obligations of consolidated CLOs, measured and leveled on the basis of the fair value of the (more observable) financial assets of the consolidated CLOs. See Note—(15) Assets and Liabilities of Consolidated CLOs.
Schedule of fair values and carrying values of financial assets and liabilities, and fair value hierarchy | The following table presents the carrying amounts and estimated fair values of financial assets and liabilities that are not recorded at fair value on a recurring or non-recurring basis and their respective levels within the fair value hierarchy:
| As of September 30, 2016 |  | As of December 31, 2015
| Level within Fair Value Hierarchy |  | Fair Value |  | Carrying Value |  | Level within Fair Value Hierarchy |  | Fair Value |  | Carrying Value
Assets: |  |  |  |  |  |  |  |  |  |  |
Notes receivable, net | 2 |  | $ | 26,353 |  |  | $ | 27,665 |  |  | 2 |  | $ | 20,250 |  |  | $ | 21,696 |
Total Assets |  |  | $ | 26,353 |  |  | $ | 27,665 |  |  |  |  | $ | 20,250 |  |  | $ | 21,696 |
Liabilities: |  |  |  |  |  |  |  |  |  |  |
Debt, net | 3 |  | $ | 785,091 |  |  | $ | 780,671 |  |  | 3 |  | $ | 672,096 |  |  | $ | 671,648 |
Total Liabilities |  |  | $ | 785,091 |  |  | $ | 780,671 |  |  |  |  | $ | 672,096 |  |  | $ | 671,648 |

X
- Definition Tabular disclosure of the fair value measurement of assets using significant unobservable inputs (Level 3), a reconciliation of the beginning and ending balances, separately presenting changes during the period attributable to the following: (1) total gains or losses for the period (realized and unrealized), segregating those gains or losses included in earnings (or changes in net assets) and gains or losses recognized in other comprehensive income (loss), and a description of where those gains or losses included in earnings (or changes in net assets) are reported in the statement of income (or activities); (2) purchases, sales, issues, and settlements (each type disclosed separately); and (3) transfers in and transfers out of Level 3 (for example, transfers due to changes in the observability of significant inputs), by class of asset. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=36462937&loc=d3e19207-110258 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=36462937&loc=d3e19279-110258 + Details
Name: | us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the fair value of financial instruments, including financial assets and financial liabilities, and the measurements of those instruments, assets, and liabilities. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=49121117&loc=d3e13476-108611 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=36462937&loc=d3e19207-110258 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 11 -URI http://asc.fasb.org/extlink&oid=49121117&loc=d3e13467-108611 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 45 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6447952&loc=d3e13220-108610 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 30 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=6957238&loc=d3e14172-108612 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 10 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=49121117&loc=d3e13433-108611 + Details
Name: | us-gaap_FairValueByBalanceSheetGroupingTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_FairValueDisclosuresAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of quantitative information about the inputs used in the fair value measurement of assets. This disclosure may include, but is not limited to, the fair value of the asset, valuation technique used to measure fair value, the inputs used to measure fair value, the ranges of the inputs, and the weighted averages of the inputs. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (bbb) -URI http://asc.fasb.org/extlink&oid=36462937&loc=d3e19207-110258 + Details
Name: | us-gaap_FairValueInputsAssetsQuantitativeInformationTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of quantitative information about the inputs used in the fair value measurement of liabilities. This disclosure may include, but is not limited to, the fair value of the liability, valuation technique used to measure fair value, the inputs used to measure fair value, the ranges of the inputs, and the weighted averages of the inputs. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (bbb) -URI http://asc.fasb.org/extlink&oid=36462937&loc=d3e19207-110258 + Details
Name: | us-gaap_FairValueInputsLiabilitiesQuantitativeInformationTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the fair value measurement of liabilities using significant unobservable inputs (Level 3), a reconciliation of the beginning and ending balances, separately presenting changes attributable to the following: (1) total gains or losses for the period (realized and unrealized), segregating those gains or losses included in earnings (or changes in net assets), and gains or losses recognized in other comprehensive income (loss) and a description of where those gains or losses included in earnings (or changes in net assets) are reported in the statement of income (or activities); (2) purchases, sales, issues, and settlements (each type disclosed separately); and (3) transfers in and transfers out of Level 3 (for example, transfers due to changes in the observability of significant inputs) by class of liability. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=36462937&loc=d3e19279-110258 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=36462937&loc=d3e19207-110258 + Details
Name: | us-gaap_FairValueLiabilitiesMeasuredOnRecurringBasisUnobservableInputReconciliationTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of assets and liabilities, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, that are measured at fair value on a recurring basis. The disclosures contemplated herein include the fair value measurements at the reporting date by the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3). + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=36462937&loc=d3e19190-110258 + Details
Name: | us-gaap_ScheduleOfFairValueAssetsAndLiabilitiesMeasuredOnRecurringBasisTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration