XML 41 R32.htm IDEA: XBRL DOCUMENT
v3.22.2

Fair value measurements (Tables) | 6 Months Ended
--- | ---
Jun. 30, 2022
Fair Value Disclosures [Abstract] |
Schedule of Investments in Company-Sponsored Funds | The following table provides information about the Company's investments in Company-sponsored funds as of June 30, 2022:
(Expressed in thousands) |  |  |  |  |  |  |
| Fair Value |  | Unfunded Commitments |  | Redemption Frequency |  | Redemption Notice Period
Hedge funds (1) | $ | 700 |  |  | $ | — |  |  | Quarterly - Annually |  | 30 - 120 Days
Private equity funds (2) | 8,960 |  |  | 3,075 |  |  | N/A |  | N/A
| $ | 9,660 |  |  | $ | 3,075 |  |  |  |  |
(1) Includes investments in hedge funds and hedge fund of funds that pursue long/short, event-driven, and activist strategies (2) Includes private equity funds and private equity fund of funds with diversified portfolios focusing on but not limited to technology companies, venture capital and global natural resources The following table provides information about the Company's investments in Company-sponsored funds as of December 31, 2021:
(Expressed in thousands) |  |  |  |  |  |  |
| Fair Value |  | Unfunded Commitments |  | Redemption Frequency |  | Redemption Notice Period
Hedge funds (1) | $ | 900 |  |  | $ | — |  |  | Quarterly - Annually |  | 30 - 120 Days
Private equity funds (2) | 4,621 |  |  | 4,035 |  |  | N/A |  | N/A
| $ | 5,521 |  |  | $ | 4,035 |  |  |  |  |
(1) Includes investments in hedge funds and hedge fund of funds that pursue long/short, event-driven, and activist strategies. (2) Includes private equity funds and private equity fund of funds with diversified portfolios focusing on but not limited to technology companies, venture capital and global natural resources.
Schedule of Assets and Liabilities Measured at Fair Value on Recurring Basis | The Company's assets and liabilities, recorded at fair value on a recurring basis as of June 30, 2022, and December 31, 2021, have been categorized based upon the above fair value hierarchy as follows: Assets and liabilities measured at fair value on a recurring basis as of June 30, 2022:
(Expressed in thousands) |  |  |  |  |  |  |
| Fair Value Measurements as of June 30, 2022
| Level 1 |  | Level 2 |  | Level 3 |  | Total
Assets |  |  |  |  |  |  |
Deposits with clearing organizations | $ | 41,189 |  |  | $ | — |  |  | $ | — |  |  | $ | 41,189 |
Securities owned: |  |  |  |  |  |  |
U.S. Treasury securities | 367,425 |  |  | — |  |  | — |  |  | 367,425 |
U.S. Agency securities | — |  |  | 5,538 |  |  | — |  |  | 5,538 |
Sovereign obligations | — |  |  | 452 |  |  | — |  |  | 452 |
Corporate debt and other obligations | — |  |  | 9,382 |  |  | — |  |  | 9,382 |
Mortgage and other asset-backed securities | — |  |  | 2,084 |  |  | — |  |  | 2,084 |
Municipal obligations | — |  |  | 162,530 |  |  | — |  |  | 162,530 |
Convertible bonds | — |  |  | 14,557 |  |  | — |  |  | 14,557 |
Corporate equities | 27,013 |  |  | — |  |  | — |  |  | 27,013 |
Money markets | 314 |  |  | — |  |  | — |  |  | 314 |
Auction rate securities | — |  |  | — |  |  | 31,977 |  |  | 31,977 |
Securities owned, at fair value | 394,752 |  |  | 194,543 |  |  | 31,977 |  |  | 621,272 |
Investments (1) | — |  |  | 9,150 |  |  | — |  |  | 9,150 |
Total | $ | 435,941 |  |  | $ | 203,693 |  |  | $ | 31,977 |  |  | $ | 671,611 |
Liabilities |  |  |  |  |  |  |
Securities sold but not yet purchased: |  |  |  |  |  |  |
U.S. Treasury securities | $ | 233,450 |  |  | $ | — |  |  | $ | — |  |  | $ | 233,450 |
U.S. Agency securities | — |  |  | 3 |  |  | — |  |  | 3 |
Corporate debt and other obligations | — |  |  | 4,867 |  |  | — |  |  | 4,867 |
Convertible bonds | — |  |  | 5,900 |  |  | — |  |  | 5,900 |
Corporate equities | 10,431 |  |  | — |  |  | — |  |  | 10,431 |
Securities sold but not yet purchased, at fair value | 243,881 |  |  | 10,771 |  |  | — |  |  | 254,652 |
Derivative contracts: |  |  |  |  |  |  |
Futures | 371 |  |  | — |  |  | — |  |  | 371 |
TBAs | — |  |  | 3 |  |  | — |  |  | 3 |
Derivative contracts, total | 371 |  |  | 3 |  |  | — |  |  | 374 |
Total | $ | 244,252 |  |  | $ | 10,774 |  |  | $ | — |  |  | $ | 255,026 |
(1) Included in other assets on the condensed consolidated balance sheet. Assets and liabilities measured at fair value on a recurring basis as of December 31, 2021:
(Expressed in thousands) |  |  |  |  |  |  |
| Fair Value Measurements as of December 31, 2021
| Level 1 |  | Level 2 |  | Level 3 |  | Total
Assets |  |  |  |  |  |  |
Deposits with clearing organizations | $ | 29,083 |  |  | $ | — |  |  | $ | — |  |  | $ | 29,083 |
Securities owned: |  |  |  |  |  |  |
U.S. Treasury securities | 505,875 |  |  | — |  |  | — |  |  | 505,875 |
U.S. Agency securities | — |  |  | 5,622 |  |  | — |  |  | 5,622 |
Sovereign obligations | — |  |  | 1,494 |  |  | — |  |  | 1,494 |
Corporate debt and other obligations | — |  |  | 8,111 |  |  | — |  |  | 8,111 |
Mortgage and other asset-backed securities | — |  |  | 3,889 |  |  | — |  |  | 3,889 |
Municipal obligations | — |  |  | 18,520 |  |  | — |  |  | 18,520 |
Convertible bonds | — |  |  | 13,778 |  |  | — |  |  | 13,778 |
Corporate equities | 45,380 |  |  | — |  |  | — |  |  | 45,380 |
Money markets | 31 |  |  | — |  |  | — |  |  | 31 |
Auction rate securities | — |  |  | — |  |  | 31,804 |  |  | 31,804 |
Securities owned, at fair value | 551,286 |  |  | 51,414 |  |  | 31,804 |  |  | 634,504 |
Investments (1) | — |  |  | 12,970 |  |  | — |  |  | 12,970 |
Derivative contracts: |  |  |  |  |  |  |
TBAs | — |  |  | 92 |  |  | — |  |  | 92 |
Total | $ | 580,369 |  |  | $ | 64,476 |  |  | $ | 31,804 |  |  | $ | 676,649 |
Liabilities |  |  |  |  |  |  |
Securities sold but not yet purchased: |  |  |  |  |  |  |
U.S. Treasury securities | $ | 42,298 |  |  | $ | — |  |  | $ | — |  |  | $ | 42,298 |
U.S. Agency securities | — |  |  | 4 |  |  | — |  |  | 4 |
Corporate debt and other obligations | — |  |  | 2,515 |  |  | — |  |  | 2,515 |
Convertible bonds | — |  |  | 8,462 |  |  | — |  |  | 8,462 |
Corporate equities | 18,679 |  |  | — |  |  | — |  |  | 18,679 |
Securities sold but not yet purchased, at fair value | 60,977 |  |  | 10,981 |  |  | — |  |  | 71,958 |
Derivative contracts: |  |  |  |  |  |  |
Futures | 287 |  |  | — |  |  | — |  |  | 287 |
TBAs | — |  |  | 81 |  |  | — |  |  | 81 |
Derivative contracts, total | 287 |  |  | 81 |  |  | — |  |  | 368 |
Total | $ | 61,264 |  |  | $ | 11,062 |  |  | $ | — |  |  | $ | 72,326 |
(1) Included in other assets on the condensed consolidated balance sheet. The following tables present changes in Level 3 assets and liabilities measured at fair value on a recurring basis for the three and six months ended June 30, 2022 and 2021:
(Expressed in thousands) |  |  |  |  |  |  |  |  |
|  | Level 3 Assets and Liabilities
|  | For the Three Months Ended June 30, 2022
|  |  |  | Total Realized |  |  |  |  |  |  |  |
|  | Beginning |  | and Unrealized |  | Purchases |  | Sales and |  | Transfers |  | Ending
|  | Balance |  | Losses |  | and Issuances |  | Settlements |  | In (Out) |  | Balance
Assets |  |  |  |  |  |  |  |  |  |  |
Auction rate securities (1) | $ | 31,804 |  |  | $ | (27) |  |  | $ | 200 |  |  | $ | — |  |  | $ | — |  |  | $ | 31,977 |
(1) Represents auction rate securities that failed in the auction rate market.
(Expressed in thousands) |  |  |  |  |  |  |  |  |
|  | Level 3 Assets and Liabilities
|  | For the Three Months Ended June 30, 2021
|  |  |  | Total Realized |  |  |  |  |  |  |  |
|  | Beginning |  | and Unrealized |  | Purchases |  | Sales and |  | Transfers |  | Ending
|  | Balance |  | Gains (Losses)(3)(4) |  | and Issuances |  | Settlements |  | In (Out) |  | Balance
Assets |  |  |  |  |  |  |  |  |  |  |
Auction rate securities (1) | $ | 31,470 |  |  | $ | 2 |  |  | $ | — |  |  | $ | (50) |  |  | $ | — |  |  | $ | 31,422 |
Liabilities |  |  |  |  |  |  |  |  |  |  |
ARS Purchase Commitments (2) | 65 |  |  | (1) |  |  | — |  |  | — |  |  | — |  |  | 66 |
(1) Represents auction rate securities that failed in the auction rate market. (2) Represents the difference in principal and fair value for auction rate securities purchase commitments outstanding at the end of the period. (3) Included in principal transactions in the condensed consolidated income statement. (4) Unrealized gains are attributable to assets or liabilities that are still held at the reporting date.
|  | Level 3 Assets and Liabilities
|  | For the Six Months Ended June 30, 2022
|  |  |  | Total Realized |  |  |  |  |  |  |  |
|  | Beginning |  | and Unrealized |  | Purchases |  | Sales and |  | Transfers |  | Ending
|  | Balance |  | Losses |  | and Issuances |  | Settlements |  | In (Out) |  | Balance
Assets |  |  |  |  |  |  |  |  |  |  |
Auction rate securities (1) | $ | 31,804 |  |  | $ | (27) |  |  | $ | 200 |  |  | $ | — |  |  | $ | — |  |  | $ | 31,977 |
1) Represents auction rate securities that failed in the auction rate market. .
|  | Level 3 Assets and Liabilities
|  | For the Six Months Ended June 30, 2021
|  |  |  | Total Realized |  |  |  |  |  |  |  |
|  | Beginning |  | and Unrealized |  | Purchases |  | Sales and |  | Transfers |  | Ending
|  | Balance |  | Losses(3)(4) |  | and Issuances |  | Settlements |  | In (Out) |  | Balance
Assets |  |  |  |  |  |  |  |  |  |  |
Auction rate securities (1) | $ | 30,701 |  |  | $ | (129) |  |  | $ | 1,875 |  |  | $ | (1,025) |  |  | $ | — |  |  | $ | 31,422 |
Liabilities |  |  |  |  |  |  |  |  |  |  |
ARS Purchase Commitments (2) | 195 |  |  | (1) |  |  | — |  |  | (130) |  |  | — |  |  | 66 |
(1) Represents auction rate securities that failed in the auction rate market. (2) Represents the difference in principal and fair value for auction rate securities purchase commitments outstanding at the end of the period. (3) Included in principal transactions in the condensed consolidated income statement. (4) Unrealized losses are attributable to assets or liabilities that are still held at the reporting date.
Schedule of Financial Instruments, Estimate Not Practicable, Fair Value | Assets and liabilities not measured at fair value as of June 30, 2022:
(Expressed in thousands) |  |  | Fair Value Measurement: Assets
| Carrying Value |  | Level 1 |  | Level 2 |  | Level 3 |  | Total
Cash | $ | 36,606 |  |  | $ | 36,606 |  |  | $ | — |  |  | $ | — |  |  | $ | 36,606 |
Restricted cash | 127,875 |  |  | 127,875 |  |  | — |  |  | — |  |  | 127,875 |
Deposits with clearing organization | 58,379 |  |  | 58,379 |  |  | — |  |  | — |  |  | 58,379 |
Receivable from brokers, dealers and clearing organizations: |  |  |  |  |  |  |  |  |
Securities borrowed | 79,038 |  |  | — |  |  | 79,038 |  |  | — |  |  | 79,038 |
Receivables from brokers | 42,255 |  |  | — |  |  | 42,255 |  |  | — |  |  | 42,255 |
Securities failed to deliver | 26,705 |  |  | — |  |  | 26,705 |  |  | — |  |  | 26,705 |
Clearing organizations | 19,355 |  |  | — |  |  | 19,355 |  |  | — |  |  | 19,355 |
Other | 548 |  |  | — |  |  | 548 |  |  | — |  |  | 548 |
| 167,901 |  |  | — |  |  | 167,901 |  |  | — |  |  | 167,901 |
Receivable from customers | 1,288,079 |  |  | — |  |  | 1,288,079 |  |  | — |  |  | 1,288,079 |
Notes receivable, net | 59,099 |  |  | — |  |  | 59,099 |  |  | — |  |  | 59,099 |
Investments (1) | 78,246 |  |  | — |  |  | 78,246 |  |  | — |  |  | 78,246 |
(1) Included in other assets on the condensed consolidated balance sheet.
(Expressed in thousands) |  |  | Fair Value Measurement: Liabilities
| Carrying Value |  | Level 1 |  | Level 2 |  | Level 3 |  | Total
Drafts payable | $ | 10,020 |  |  | $ | 10,020 |  |  | $ | — |  |  | $ | — |  |  | $ | 10,020 |
Bank call loans | $ | 177,300 |  |  | $ | — |  |  | $ | 177,300 |  |  | $ | — |  |  | $ | 177,300 |
Payables to brokers, dealers and clearing organizations: |  |  |  |  |  |  |  |  |
Securities loaned | 281,407 |  |  | — |  |  | 281,407 |  |  | — |  |  | 281,407 |
Payable to brokers | 3,357 |  |  | — |  |  | 3,357 |  |  | — |  |  | 3,357 |
Securities failed to receive | 50,028 |  |  | — |  |  | 50,028 |  |  | — |  |  | 50,028 |
Other | 53,304 |  |  | — |  |  | 53,304 |  |  | — |  |  | 53,304 |
| 388,096 |  |  | — |  |  | 388,096 |  |  | — |  |  | 388,096 |
Payables to customers | 419,315 |  |  | — |  |  | 419,315 |  |  | — |  |  | 419,315 |
Securities sold under agreements to repurchase | 170,968 |  |  | — |  |  | 170,968 |  |  | — |  |  | 170,968 |
Senior secured notes | 125,000 |  |  | — |  |  | 125,213 |  |  | — |  |  | 125,213 |
Assets and liabilities not measured at fair value as of December 31, 2021:
(Expressed in thousands) |  |  | Fair Value Measurement: Assets
| Carrying Value |  | Level 1 |  | Level 2 |  | Level 3 |  | Total
Cash | $ | 213,759 |  |  | $ | 213,759 |  |  | $ | — |  |  | $ | — |  |  | $ | 213,759 |
Restricted cash | 127,765 |  |  | 127,765 |  |  | — |  |  | — |  |  | 127,765 |
Deposits with clearing organization | 37,885 |  |  | 37,885 |  |  | — |  |  | — |  |  | 37,885 |
Receivable from brokers, dealers and clearing organizations: |  |  |  |  |  |  |  |  |
Securities borrowed | 99,752 |  |  | — |  |  | 99,752 |  |  | — |  |  | 99,752 |
Receivables from brokers | 39,716 |  |  | — |  |  | 39,716 |  |  | — |  |  | 39,716 |
Securities failed to deliver | 9,212 |  |  | — |  |  | 9,212 |  |  | — |  |  | 9,212 |
Clearing organizations | 19,518 |  |  | — |  |  | 19,518 |  |  | — |  |  | 19,518 |
Other | 1,693 |  |  | — |  |  | 1,693 |  |  | — |  |  | 1,693 |
| 169,891 |  |  | — |  |  | 169,891 |  |  | — |  |  | 169,891 |
Receivable from customers | 1,221,450 |  |  | — |  |  | 1,221,450 |  |  | — |  |  | 1,221,450 |
Securities purchased under agreements to resell | 935 |  |  | — |  |  | 935 |  |  | — |  |  | 935 |
Notes receivable, net | 53,983 |  |  | — |  |  | 53,983 |  |  | — |  |  | 53,983 |
Investments (1) | 99,169 |  |  | — |  |  | 99,169 |  |  | — |  |  | 99,169 |
(1) Included in other assets on the condensed consolidated balance sheet.
(Expressed in thousands) |  |  | Fair Value Measurement: Liabilities
| Carrying Value |  | Level 1 |  | Level 2 |  | Level 3 |  | Total
Bank call loans | $ | 69,500 |  |  | $ | — |  |  | $ | 69,500 |  |  | $ | — |  |  | $ | 69,500 |
Payables to brokers, dealers and clearing organizations: |  |  |  |  |  |  |  |  |
Securities loaned | 244,223 |  |  | — |  |  | 244,223 |  |  | — |  |  | 244,223 |
Payable to brokers | 2,077 |  |  | — |  |  | 2,077 |  |  | — |  |  | 2,077 |
Securities failed to receive | 6,457 |  |  | — |  |  | 6,457 |  |  | — |  |  | 6,457 |
Other | 169,013 |  |  | — |  |  | 169,013 |  |  | — |  |  | 169,013 |
| 421,770 |  |  | — |  |  | 421,770 |  |  | — |  |  | 421,770 |
Payables to customers | 456,958 |  |  | — |  |  | 456,958 |  |  | — |  |  | 456,958 |
Securities sold under agreements to repurchase | 277,322 |  |  | — |  |  | 277,322 |  |  | — |  |  | 277,322 |
Senior secured notes | 125,000 |  |  | — |  |  | 131,094 |  |  | — |  |  | 131,094 |
Schedule of Notional Amounts and Fair Values of Derivatives by Product | The notional amounts and fair values of the Company's derivatives as of June 30, 2022 and December 31, 2021 by product were as follows:
(Expressed in thousands) |  |  |  |  |
| Fair Value of Derivative Instruments as of June 30, 2022
| Description |  | Notional |  | Fair Value
Assets: |  |  |  |  |
Derivatives not designated as hedging instruments (1) |  |  |  |  |
Other contracts | TBAs |  | $ | 3,842 |  |  | $ | — |
| Forward reverse repurchase agreements |  | 123,350 |  |  | — |
|  |  | $ | 127,192 |  |  | $ | — |
Liabilities: |  |  |  |  |
Derivatives not designated as hedging instruments (1) |  |  |  |  |
Commodity contracts | Futures |  | $ | 1,175,600 |  |  | $ | 371 |
Other contracts | TBAs |  | 3,842 |  |  | 3 |
|  |  | $ | 1,179,442 |  |  | $ | 374 |
(1)See "Derivative Instruments and Hedging Activities" above for a description of derivative financial instruments. Such derivative instruments are not subject to master netting agreements, thus the related amounts are not offset.
(Expressed in thousands) |  |  |  |  |
| Fair Value of Derivative Instruments as of December 31, 2021
| Description |  | Notional |  | Fair Value
Assets: |  |  |  |  |
Derivatives not designated as hedging instruments (1) |  |  |  |  |
Other contracts | TBAs |  | $ | 14,300 |  |  | $ | 92 |
|  |  | $ | 14,300 |  |  | $ | 92 |
Liabilities: |  |  |  |  |
Derivatives not designated as hedging instruments (1) |  |  |  |  |
Commodity contracts | Futures |  | $ | 3,520,000 |  |  | $ | 287 |
Other contracts | TBAs |  | 14,300 |  |  | 81 |
|  |  | $ | 3,534,300 |  |  | $ | 368 |
(1)See "Derivative Instruments and Hedging Activities" above for a description of derivative financial instruments. Such derivative instruments are not subject to master netting agreements, thus the related amounts are not offset.
Schedule of Fair Value Amounts of Derivative Instruments and their Effect on Statement of Operations | The following table presents the location and fair value amounts of the Company's derivative instruments and their effect in the condensed consolidated income statements for the three and six months ended June 30, 2022 and 2021:
(Expressed in thousands) |  |  |  |  |  |
|  | The Effect of Derivative Instruments in the Income Statement
|  | For the Three Months Ended June 30, 2022
|  |  |  | Recognized in Income on Derivatives (pre-tax)
Types |  | Description |  | Location |  | Net Gain/(Loss)
Commodity contracts |  | Futures |  | Principal transactions revenue, net |  | $ | 1,328 |
Other contracts |  | Foreign exchange forward contracts |  | Other revenue |  | (20) |
Other contracts |  | TBAs |  | Principal transactions revenue, net |  | (6) |
|  |  |  |  |  | $ | 1,302 |
(Expressed in thousands) |  |  |  |  |  |
|  | The Effect of Derivative Instruments in the Income Statement
|  | For the Three Months Ended June 30, 2021
|  |  |  | Recognized in Income on Derivatives (pre-tax)
Types |  | Description |  | Location |  | Net Gain/(Loss)
Commodity contracts |  | Futures |  | Principal transactions revenue, net |  | $ | (525) |
Other contracts |  | Foreign exchange forward contracts |  | Other revenue |  | (8) |
|  | TBAs |  | Principal transactions revenue, net |  | 14 |
|  | Purchase commitments |  | Principal transactions revenue, net |  | (490) |
|  | ARS purchase commitments |  | Principal transactions revenue, net |  | (1) |
|  |  |  |  |  | $ | (1,010) |
|  | The Effect of Derivative Instruments in the Income Statement
|  | For the Six Months Ended June 30, 2022
|  |  |  | Recognized in Income on Derivatives (pre-tax)
Types |  | Description |  | Location |  | Net Gain/(Loss)
Commodity contracts |  | Futures |  | Principal transactions revenue |  | $ | 3,519 |
Other contracts |  | Foreign exchange forward contracts |  | Other revenue |  | (20) |
|  | TBAs |  | Principal transactions revenue |  | 56 |
|  |  |  |  |  | $ | 3,555 |
(Expressed in thousands) |  |  |  |  |  |
|  | The Effect of Derivative Instruments in the Income Statement
|  | For the Six Months Ended June 30, 2021
|  |  |  | Recognized in Income on Derivatives (pre-tax)
Types |  | Description |  | Location |  | Net Gain/(Loss)
Commodity contracts |  | Futures |  | Principal transactions revenue |  | $ | 495 |
Other contracts |  | Foreign exchange forward contracts |  | Other revenue |  | (8) |
|  | TBAs |  | Principal transactions revenue |  | 51 |
|  | Purchase commitments |  | Principal transactions revenue |  | (490) |
|  | ARS purchase commitments |  | Principal transactions revenue |  | (1) |
|  |  |  |  |  | $ | 47 |

X
- Definition [Table Text Block] for Financial Instruments, Estimate Not Practicable, Fair Value [Table] + References No definition available. + Details
Name: | opy_FinancialInstrumentsEstimateNotPracticableFairValueTableTextBlock
Namespace Prefix: | opy_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Schedule of sponsored fund investments. + References No definition available. + Details
Name: | opy_ScheduleOfSponsoredFundInvestmentsTableTableTextBlock
Namespace Prefix: | opy_
Data Type: | dtr-types: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 the location and fair value amounts of derivative instruments (and nonderivative instruments that are designated and qualify as hedging instruments) reported in the statement of financial position. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 815 -SubTopic 10 -Section 50 -Paragraph 4B -URI https://asc.fasb.org/extlink&oid=125515794&loc=SL5624163-113959 + Details
Name: | us-gaap_ScheduleOfDerivativeInstrumentsInStatementOfFinancialPositionFairValueTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of derivative instruments (including nonderivative instruments that are designated and qualify as hedging instruments) of (a) the location and amount of gains and losses reported in the statement of financial performance and (b) the location and fair value amounts of the instruments reported in the statement of financial position. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 815 -SubTopic 10 -Section 50 -Paragraph 4A -URI https://asc.fasb.org/extlink&oid=125515794&loc=SL5618551-113959 + Details
Name: | us-gaap_ScheduleOfDerivativesInstrumentsStatementsOfFinancialPerformanceAndFinancialPositionLocationTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types: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/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (b) -URI https://asc.fasb.org/extlink&oid=126976982&loc=d3e19207-110258 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (a) -URI https://asc.fasb.org/extlink&oid=126976982&loc=d3e19207-110258 + Details
Name: | us-gaap_ScheduleOfFairValueAssetsAndLiabilitiesMeasuredOnRecurringBasisTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration