XML 39 R27.htm IDEA: XBRL DOCUMENT v3.22.2

DERIVATIVE FINANCIAL INSTRUMENTS AND HEDGING ACTIVITIES (Tables)

6 Months Ended

Jun. 30, 2022

DERIVATIVE FINANCIAL INSTRUMENTS AND HEDGING ACTIVITIES

Schedule of Information About Derivative Assets and Liabilities

​	​	​	​	​	​	​	​	​	​	​	​
​	​	June 30, 2022
​	​	​		​	Weighted		​	​			​
​	​	Notional		​	Average		​	Fair Value		​	Location Fair
​	​	Amount		​	Maturity		​	Asset (Liability)			Value Asset
​		(in thousands)			(in years)			(in thousands)			(Liability)
Cash flow hedges:	​	​	​	​	​	​	​	​	​	​	​
Interest rate swap on wholesale fundings	​	$	75,000		​	2.8	​	$	3,513	​	Other assets
Interest rate swap on variable rate loans	​	​	50,000	​	​	4.0	​	​	(3,754)	​	Other liabilities
Total cash flow hedges	​		125,000		​	​	​	​	(241)	​	​
​	​	​	​	​	​	​	​	​	​	​	​
Fair value hedges:	​	​	​	​	​	​	​	​	​	​	​
Interest rate swap on securities	​		37,190		​	7.3	​		3,154	​	Other assets
Total fair value hedges	​		37,190		​	​	​	​	3,154	​	​
​	​	​	​	​	​	​	​	​	​	​	​
Economic hedges:	​	​	​	​	​	​	​	​	​	​	​
Forward sale commitments	​		7,000		​	—	​		(11)	​	Other liabilities
Customer Loan Swaps-MNA Counterparty	​	​	191,757	​	​	6.6	​	​	(14,000)	​	Other liabilities
Customer Loan Swaps-RPA Counterparty	​	​	107,103	​	​	7.1	​	​	(364)	​	Other liabilities
Customer Loan Swaps-Customer	​	​	298,860	​	​	6.8	​	​	14,364	​	Other assets
Total economic hedges	​		604,720		​	​	​	​	(11)	​	​
​	​	​	​	​	​	​	​	​	​	​	​
Non-hedging derivatives:	​	​	​	​	​	​	​	​	​	​	​
Interest rate lock commitments	​		3,324		​	0.3	​		50	​	Other assets
Total non-hedging derivatives	​		3,324		​	​	​	​	50	​	​
​	​	​	​	​	​	​	​	​	​	​	​
Total	​	$	770,234	​	​	​	​	$	2,952	​	​

​

​

​	​	​	​	​	​	​	​	​	​	​	​
​	​	December 31, 2021
​	​	​		​	Weighted		​	​			​
​	​	Notional		​	Average		​	Fair Value		​	Location Fair
​	​	Amount		​	Maturity		​	Asset (Liability)			Value Asset
​		(in thousands)			(in years)			(in thousands)			(Liability)
Cash flow hedges:		​			​			​		​	​
Interest rate swap on wholesale fundings	​	$	75,000		​	3.0	​	$	(121)	​	Other liabilities
Interest rate swap on variable rate loans	​	​	50,000	​	​	4.2	​	​	(756)	​	Other liabilities
Total cash flow hedges	​		125,000		​	​	​	​	(877)	​	​
​	​	​	​	​	​	​	​	​	​	​	​
Fair value hedges:	​	​	​	​	​	​	​	​	​	​	​
Interest rate swap on securities	​		37,190		​	7.6	​		(530)	​	Other liabilities
Total fair value hedges	​		37,190		​	​	​	​	(530)	​	​
​	​	​	​	​	​	​	​	​	​	​	​
Economic hedges:	​	​	​	​	​	​	​	​	​	​	​
Forward sale commitments	​	​	16,600		​	0.1	​		15	​	Other assets
Customer Loan Swaps-MNA Counterparty	​	​	260,102	​	​	6.2	​	​	(9,429)	​	Other liabilities
Customer Loan Swaps-RPA Counterparty	​	​	115,285	​	​	6.7	​	​	(4,421)	​	Other liabilities
Customer Loan Swaps-Customer	​	​	375,387	​	​	6.4	​	​	13,850	​	Other assets
Total economic hedges	​		767,374		​	​	​	​	15	​	​
​	​	​	​	​	​	​	​	​	​	​	​
Non-hedging derivatives:	​		​	​	​	​	​	​	​	​	​
Interest rate lock commitments	​		14,059		​	0.1	​		283	​	Other assets
Total non-hedging derivatives	​		14,059		​	​	​	​	283	​	​
​	​	​	​	​	​	​	​	​	​	​	​
Total	​	$	943,623	​	​	​	​	$	(1,109)	​	​

Schedule of Amounts Recorded On The Balance Sheet

​	​	​	​	​	​	​	​	​
​		​		​	​		Cumulative Amount of Fair
​	​	Location of Hedged Item on	​	Carrying Amount of Hedged		​	Value Hedging Adjustment in
​		Balance Sheet		Assets			Carrying Amount
June 30, 2022				​			​
Interest rate swap on securities		Securities Available for Sale	​	$	31,530	​	$	(5,660)
​	​	​	​	​	​	​	​	​
December 31, 2021			​			​
Interest rate swap on securities		Securities Available for Sale	​	$	39,726	​	$	2,536

​

Schedule of Derivative Instruments Gain (Loss)

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Three Months Ended June 30, 2022

​

Amount of

​

Amount of

​

​

​

​

Gain (Loss)

​

​

​

Gain (Loss)

​

​

​

​

​

​

Recognized in

​

​

​

Reclassified

​

Location of

​

Amount of

​

​

Other

​

Location of Gain (Loss)

​

from Other

​

Gain (Loss)

​

Gain (Loss)

​

​

Comprehensive

​

Reclassified from Other

​

Comprehensive

​

Recognized in

​

Recognized

(in thousands)

Income

Comprehensive Income

Income

Income

in Income

Cash flow hedges:

​

​

​

Interest rate swap on wholesale funding

​

$

605

​

Interest expense

​

$

—

Interest expense

​

$

(28)

Interest rate swap on variable rate loans

​

​

(510)

​

Interest income

​

​

—

​

Interest income

​

​

(17)

Total cash flow hedges

​

95

​

​

—

​

(45)

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Fair value hedges:

​

​

​

Interest rate swap on securities

​

(1,632)

Interest income

​

—

Interest income

​

(68)

Total fair value hedges

​

(1,632)

​

​

—

​

(68)

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Economic hedges:

​

​

​

Forward commitments

​

—

Other income

​

—

Mortgage banking income

​

(213)

Total economic hedges

​

—

​

​

—

​

(213)

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Non-hedging derivatives:

​

​

​

Interest rate lock commitments

​

—

Other expense

​

—

Mortgage banking income

​

55

Total non-hedging derivatives

​

—

​

​

—

​

55

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Total

​

$

(1,537)

​

​

​

$

—

​

$

(271)

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Six Months Ended June 30, 2022

​

Amount of

​

Amount of

​

​

​

​

Gain (Loss)

​

​

​

Gain (Loss)

​

​

​

​

​

​

Recognized in

​

​

​

Reclassified

​

Location of

​

Amount of

​

​

Other

​

Location of Gain (Loss)

​

from Other

​

Gain (Loss)

​

Gain (Loss)

​

​

Comprehensive

​

Reclassified from Other

​

Comprehensive

​

Recognized in

​

Recognized

(in thousands)

Income

Comprehensive Income

Income

Income

in Income

Cash flow hedges:

​

​

​

Interest rate swap on wholesale funding

​

$

2,796

​

Interest expense

​

$

—

Interest expense

​

$

(141)

Interest rate swap on variable rate loans

​

​

(2,308)

​

Interest income

​

​

—

​

Interest income

​

​

(1)

Total cash flow hedges

​

488

​

​

—

​

(142)

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Fair value hedges:

​

​

​

Interest rate swap on securities

​

(3,473)

Interest income

​

—

Interest income

​

(203)

Total fair value hedges

​

(3,473)

​

​

—

​

(203)

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Economic hedges:

​

​

​

Forward commitments

​

—

Other income

​

—

Mortgage banking income

​

(26)

Total economic hedges

​

—

​

​

—

​

(26)

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Non-hedging derivatives:

​

​

​

Interest rate lock commitments

​

—

Other income

​

—

Mortgage banking income

​

(233)

Total non-hedging derivatives

​

—

​

​

—

​

(233)

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Total

​

$

(2,985)

​

​

​

$

—

​

$

(604)

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Three Months Ended June 30, 2021

​

Amount of

​

Amount of

​

​

​

​

Gain (Loss)

​

​

​

Gain (Loss)

​

​

​

​

​

​

Recognized in

​

​

​

Reclassified

​

Location of

​

Amount of

​

​

Other

​

Location of Gain (Loss)

​

from Other

​

Gain (Loss)

​

Gain (Loss)

​

​

Comprehensive

​

Reclassified from Other

​

Comprehensive

​

Recognized in

​

Recognized

(in thousands)

​

Income

​

Comprehensive Income

​

Income

​

Income

​

in Income

Cash flow hedges:

​

​

​

Interest rate swap on wholesale funding

​

$

(6)

Interest expense

​

$

—

Interest expense

​

$

(196)

Interest rate swap on variable rate loans

​

​

221

​

Interest income

​

​

​

​

Interest income

​

​

89

Total cash flow hedges

​

​

215

​

​

​

—

​

​

(107)

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Fair value hedges:

​

​

​

​

Interest rate swap on securities

​

(122)

Interest income

​

—

Interest income

​

(140)

Total economic hedges

​

​

(122)

​

​

​

—

​

(140)

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Economic hedges:

​

​

​

​

Forward commitments

​

—

Other income

​

—

Mortgage banking income

​

40

Total economic hedges

​

​

—

​

​

​

—

​

40

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Non-hedging derivatives:

​

​

​

Interest rate lock commitments

​

—

Other income

​

—

Mortgage banking income

​

(20)

Total non-hedging derivatives

​

​

—

​

​

​

—

​

(20)

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Total

​

$

93

​

$

—

​

$

(227)

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Six Months Ended June 30, 2021

​

Amount of

​

Amount of

​

​

​

​

Gain (Loss)

​

​

​

Gain (Loss)

​

​

​

​

​

​

Recognized in

​

​

​

Reclassified

​

Location of

​

Amount of

​

​

Other

​

Location of Gain (Loss)

​

from Other

​

Gain (Loss)

​

Gain (Loss)

​

​

Comprehensive

​

Reclassified from Other

​

Comprehensive

​

Recognized in

​

Recognized

(in thousands)

​

Income(1)

​

Comprehensive Income

​

Income

​

Income

​

in Income

Cash flow hedges:

​

​

​

Interest rate swap on wholesale funding

​

$

981

Interest expense

​

$

—

Interest expense

​

$

(384)

Interest rate swap on variable rate loans

​

​

8

​

Interest income

​

​

​

​

Interest income

​

​

97

Total cash flow hedges

​

​

989

​

​

​

—

​

​

(287)

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Fair value hedges:

​

​

​

​

Interest rate swap on securities

​

941

Interest income

​

—

Interest income

​

(276)

Total economic hedges

​

​

941

​

​

​

—

​

(276)

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Economic hedges:

​

​

​

​

Forward commitments

​

—

Other income

​

—

Mortgage banking income

​

50

Total economic hedges

​

​

—

​

​

​

—

​

50

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Non-hedging derivatives:

​

​

​

Interest rate lock commitments

​

—

Other income

​

—

Mortgage banking income

​

4

Total non-hedging derivatives

​

​

—

​

​

​

—

​

4

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Total

​

$

1,930

​

$

—

​

$

(509)

Schedule of Gain Loss in Statement of Income

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Three Months Ended June 30, 2022

​

​

Interest and Dividend Income

​

Interest Expense

​

​

​

(in thousands)

Loans

​

Securities and other

Deposits

​

Borrowings

Non-interest Income

Income and expense line items presented in the consolidated statements of income

$

24,581

​

$

4,207

​

$

1,195

​

$

1,074

​

$

8,961

​

​

​

​

​

​

​

​

​

​

The effects of cash flow and fair value hedging:

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Gain (loss) on cash flow hedges:

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Interest rate swap on wholesale funding

​

​

—

​

​

—

​

​

—

​

​

(28)

​

​

—

Interest rate swap on variable rate loans

​

(17)

​

​

—

​

—

​

​

—

​

—

​

​

​

​

​

​

​

​

​

​

Gain (loss) on fair value hedges:

​

​

​

​

​

​

​

​

​

​

Interest rate swap on securities

​

​

—

​

​

(68)

​

​

—

​

​

—

​

​

—

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Three Months Ended June 30, 2021

​

​

Interest and Dividend Income

​

Interest Expense

​

​

​

(in thousands)

Loans

​

Securities and other

Deposits

​

Borrowings

Non-interest Income

Income and expense line items presented in the consolidated statements of income

$

23,191

​

$

3,992

​

$

2,603

​

$

1,826

​

$

9,505

​

​

​

​

​

​

​

​

​

​

The effects of cash flow and fair value hedging:

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Gain (loss) on cash flow hedges:

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Interest rate swap on wholesale funding

​

​

—

​

​

—

​

​

—

​

​

(196)

​

​

—

Interest rate swap on variable rate loans

​

89

​

​

—

​

—

​

​

—

​

—

​

​

​

​

​

​

​

​

​

​

Gain (loss) on fair value hedges:

​

​

​

​

​

​

​

​

​

​

Interest rate swap on securities

​

​

—

​

​

(140)

​

​

—

​

​

—

​

​

—

​

​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Six Months Ended June 30, 2022

​

​

Interest and Dividend Income

​

Interest Expense

​

​

​

(in thousands)

Loans

​

Securities and other

Deposits

​

Borrowings

Non-interest Income

Income and expense line items presented in the consolidated statements of income

$

47,252

​

​

8,033

​

$

2,384

​

​

2,084

​

$

18,270

​

​

​

​

​

​

​

​

​

​

The effects of cash flow and fair value hedging:

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Gain (loss) on cash flow hedges:

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Interest rate swap on wholesale funding

​

​

—

​

​

—

​

​

—

​

​

(141)

​

​

—

Interest rate swap on variable rate loans

​

(1)

​

​

—

​

—

​

​

—

​

—

​

​

​

​

​

​

​

​

​

​

Gain (loss) on fair value hedges:

​

​

​

​

​

​

​

​

​

​

Interest rate swap on securities

​

​

—

​

​

(203)

​

​

—

​

​

—

​

​

—

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Six Months Ended June 30, 2021

​

​

Interest and Dividend Income

​

Interest Expense

​

​

​

(in thousands)

Loans

​

Securities and other

Deposits

​

Borrowings

Non-interest Income

Income and expense line items presented in the consolidated statements of income

$

47,396

​

​

7,971

​

$

5,554

​

​

3,637

​

$

19,753

​

​

​

​

​

​

​

​

​

​

The effects of cash flow and fair value hedging:

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Gain (loss) on cash flow hedges:

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Interest rate swap on wholesale funding

​

​

—

​

​

—

​

​

—

​

​

(384)

​

​

—

Interest rate swap on variable rate loans

​

97

​

​

—

​

—

​

​

—

​

—

​

​

​

​

​

​

​

​

​

​

Gain (loss) on fair value hedges:

​

​

​

​

​

​

​

​

​

​

Interest rate swap on securities

​

​

—

​

​

(276)

​

​

—

​

​

—

​

​

—

Schedule of Offsetting Liabilities

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Gross Amounts Offset in the Consolidated Balance Sheet

​

​

Derivative

​

​

​

Cash Collateral

​

​

​

(in thousands)

Liabilities

Derivative Assets

Pledged

Net Amount

As of June 30, 2022

​

​

​

​

​

​

​

​

Customer Loan Derivatives:

​

​

​

​

MNA counterparty

​

$

(14,000)

​

$

14,000

​

$

—

​

$

—

RPA counterparty

​

(364)

​

364

​

—

​

—

Total

​

$

(14,364)

​

$

14,364

​

$

—

​

$

—

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Gross Amounts Offset in the Consolidated Balance Sheet

​

​

Derivative

​

​

​

Cash Collateral

​

​

​

(in thousands)

Liabilities

Derivative Assets

Pledged

Net Amount

As of December 31, 2021

​

​

​

​

​

​

​

​

Customer Loan Derivatives:

​

​

​

​

MNA counterparty

​

$

(9,429)

​

$

9,429

​

$

12,000

​

$

12,000

RPA counterparty

​

(4,421)

​

4,421

​

—

​

—

Total

​

$

(13,850)

​

$

13,850

​

$

12,000

​

$

12,000

X

- References

No definition available.

+ Details

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

X

- Definition

Tabular disclosure of derivative and other financial liabilities that are subject to offsetting, including master netting arrangements.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 20
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=51824906&loc=SL20225862-175312

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 20
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=51824906&loc=SL20225877-175312

+ Details

Name:	us-gaap_OffsettingLiabilitiesTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the location and amount of derivative instruments and nonderivative instruments designated as hedging instruments reported before netting adjustments, and the amount of gain (loss) on derivative instruments and nonderivative instruments designated and qualified as hedging instruments.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 4E
-URI http://asc.fasb.org/extlink&oid=125515794&loc=SL5624181-113959

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 4A
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=125515794&loc=SL5618551-113959

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 4C
-URI http://asc.fasb.org/extlink&oid=125515794&loc=SL5624171-113959

+ Details

Name:	us-gaap_ScheduleOfDerivativeInstrumentsGainLossInStatementOfFinancialPerformanceTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
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 http://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 pertinent information about a derivative or group of derivatives on a disaggregated basis, such as for individual instruments, or small groups of similar instruments. May include a combination of the type of instrument, risks being hedged, notional amount, hedge designation, related hedged item, inception date, maturity date, or other relevant item.

+ 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 http://asc.fasb.org/extlink&oid=125515794&loc=SL5624163-113959

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 1B
-URI http://asc.fasb.org/extlink&oid=125515794&loc=SL5580258-113959

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=125515794&loc=d3e41620-113959

Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 1A
-URI http://asc.fasb.org/extlink&oid=125515794&loc=SL5579245-113959

Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=125515794&loc=d3e41638-113959

Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 8
-URI http://asc.fasb.org/extlink&oid=125515794&loc=d3e41678-113959

Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 5
-URI http://asc.fasb.org/extlink&oid=125515794&loc=d3e41641-113959

Reference 8: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 4C
-URI http://asc.fasb.org/extlink&oid=125515794&loc=SL5624171-113959

Reference 9: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=125515794&loc=SL5579240-113959

+ Details

Name:	us-gaap_ScheduleOfDerivativeInstrumentsTextBlock
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 http://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