XML 36 R24.htm IDEA: XBRL DOCUMENT
v3.8.0.1

FAIR VALUE (Tables) | 9 Months Ended
--- | ---
Sep. 30, 2017
Fair Value Disclosures [Abstract] |
Summary of assets and liabilities measured at fair value on a recurring basis | Assets and liabilities measured at fair value on a recurring basis are summarized below (in thousands):
|  | Fair Value Measurement at September 30, 2017 Using
Financial Assets: | Fair Value |  | Quoted Prices in Active Markets for Identical Assets (Level 1) |  | Significant Other Observable Inputs (Level 2) |  | Significant Unobservable Inputs (Level 3)
Obligations of U.S. Government and U.S. Government sponsored enterprises | $ | 15,584 |  |  | $ | — |  |  | $ | 15,584 |  |  | $ | — |
Mortgage-backed securities, residential | 236,661 |  |  | — |  |  | 236,661 |  |  | — |
Obligations of states and political subdivisions | 54,728 |  |  | — |  |  | 54,728 |  |  | — |
Corporate bonds and notes | 242 |  |  | — |  |  | 242 |  |  | — |
SBA loan pools | 4,485 |  |  | — |  |  | 4,485 |  |  | — |
Corporate stocks | 526 |  |  | 194 |  |  | 332 |  |  | — |
Total available for sale securities | $ | 312,226 |  |  | $ | 194 |  |  | $ | 312,032 |  |  | $ | — |
Trading assets | $ | 909 |  |  | $ | 909 |  |  | $ | — |  |  | $ | — |
Derivative assets | 670 |  |  | — |  |  | 670 |  |  | — |
Financial Liabilities: |  |  |  |  |  |  |
Derivative liabilities | $ | 741 |  |  | $ | — |  |  | $ | 670 |  |  | $ | 71 |
During the three months ended September 30, 2017, the Corporation transferred corporate bonds with a fair market value of $242 thousand from Level 3 to Level 2 due to the availability of pricing in secondary markets.
|  | Fair Value Measurement at December 31, 2016 Using
Financial Assets: | Fair Value |  | Quoted Prices in Active Markets for Identical Assets (Level 1) |  | Significant Other Observable Inputs (Level 2) |  | Significant Unobservable Inputs (Level 3)
Obligations of U.S. Government and U.S. Government sponsored enterprises | $ | 17,455 |  |  | $ | — |  |  | $ | 17,455 |  |  | $ | — |
Mortgage-backed securities, residential | 245,866 |  |  | — |  |  | 245,866 |  |  | — |
Obligations of states and political subdivisions | 38,740 |  |  | — |  |  | 38,740 |  |  | — |
Corporate bonds and notes | 250 |  |  | — |  |  | — |  |  | 250 |
SBA loan pools | 570 |  |  | — |  |  | 570 |  |  | — |
Corporate stocks | 521 |  |  | 170 |  |  | 351 |  |  | — |
Total available for sale securities | $ | 303,402 |  |  | $ | 170 |  |  | $ | 302,982 |  |  | $ | 250 |
Trading assets | $ | 774 |  |  | $ | 774 |  |  | $ | — |  |  | $ | — |
Derivative assets | 693 |  |  | — |  |  | 693 |  |  | — |
Financial Liabilities: |  |  |  |  |  |  |
Derivative liabilities | $ | 761 |  |  | $ | — |  |  | $ | 693 |  |  | $ | 68 |
Reconciliation of all assets measured at fair value | The table below presents a reconciliation of all assets and liabilities measured at fair value on a recurring basis using significant unobservable inputs (Level 3) for the three-month periods ended September 30, 2017 and September 30, 2016 (in thousands):
|  | Assets (Liabilities)
|  | Corporate Bonds and Notes |  | Derivative Liabilities
|  | 2017 |  | 2016 |  | 2017 |  | 2016
Balance of recurring Level 3 assets at July 1 |  | $ | 252 |  |  | $ | 256 |  |  | $ | (71 | ) |  | $ | (120 | )
Derivative instruments entered into |  | — |  |  | — |  |  | — |  |  | — |
Total gains or losses for the period: |  |  |  |  |  |  |  |
Included in earnings - other non-interest income |  | — |  |  | — |  |  | — |  |  | 26 |
Included in other comprehensive income |  | (10 | ) |  | (1 | ) |  | — |  |  | — |
Transfers out of Level 3 |  | (242 | ) |  | — |  |  | — |  |  | — |
Balance of recurring Level 3 assets at September 30 |  | $ | — |  |  | $ | 255 |  |  | $ | (71 | ) |  | $ | (94 | )
The table below presents a reconciliation of all assets and liabilities measured at fair value on a recurring basis using significant unobservable inputs (Level 3) for the nine month periods ended September 30, 2017 and September 30, 2016 (in thousands):
|  | Assets (Liabilities)
|  | Corporate Bonds and Notes |  | Derivative Liabilities
|  | 2017 |  | 2016 |  | 2017 |  | 2016
Balance of recurring Level 3 assets at January 1 |  | $ | 250 |  |  | $ | 248 |  |  | $ | (68 | ) |  | $ | (48 | )
Derivative instruments entered into |  | — |  |  | — |  |  | (1 | ) |  | (25 | )
Total gains or losses for the period: |  |  |  |  |  |  |  |
Included in earnings - other non-interest income |  | — |  |  | — |  |  | (2 | ) |  | (21 | )
Included in other comprehensive income |  | (8 | ) |  | 7 |  |  | — |  |  | — |
Transfers out of Level 3 |  | (242 | ) |  | — |  |  | — |  |  | — |
Balance of recurring Level 3 assets at September 30 |  | $ | — |  |  | $ | 255 |  |  | $ | (71 | ) |  | $ | (94 | )
Reconciliation of liabilities measured at fair value | The table below presents a reconciliation of all assets and liabilities measured at fair value on a recurring basis using significant unobservable inputs (Level 3) for the three-month periods ended September 30, 2017 and September 30, 2016 (in thousands):
|  | Assets (Liabilities)
|  | Corporate Bonds and Notes |  | Derivative Liabilities
|  | 2017 |  | 2016 |  | 2017 |  | 2016
Balance of recurring Level 3 assets at July 1 |  | $ | 252 |  |  | $ | 256 |  |  | $ | (71 | ) |  | $ | (120 | )
Derivative instruments entered into |  | — |  |  | — |  |  | — |  |  | — |
Total gains or losses for the period: |  |  |  |  |  |  |  |
Included in earnings - other non-interest income |  | — |  |  | — |  |  | — |  |  | 26 |
Included in other comprehensive income |  | (10 | ) |  | (1 | ) |  | — |  |  | — |
Transfers out of Level 3 |  | (242 | ) |  | — |  |  | — |  |  | — |
Balance of recurring Level 3 assets at September 30 |  | $ | — |  |  | $ | 255 |  |  | $ | (71 | ) |  | $ | (94 | )
The table below presents a reconciliation of all assets and liabilities measured at fair value on a recurring basis using significant unobservable inputs (Level 3) for the nine month periods ended September 30, 2017 and September 30, 2016 (in thousands):
|  | Assets (Liabilities)
|  | Corporate Bonds and Notes |  | Derivative Liabilities
|  | 2017 |  | 2016 |  | 2017 |  | 2016
Balance of recurring Level 3 assets at January 1 |  | $ | 250 |  |  | $ | 248 |  |  | $ | (68 | ) |  | $ | (48 | )
Derivative instruments entered into |  | — |  |  | — |  |  | (1 | ) |  | (25 | )
Total gains or losses for the period: |  |  |  |  |  |  |  |
Included in earnings - other non-interest income |  | — |  |  | — |  |  | (2 | ) |  | (21 | )
Included in other comprehensive income |  | (8 | ) |  | 7 |  |  | — |  |  | — |
Transfers out of Level 3 |  | (242 | ) |  | — |  |  | — |  |  | — |
Balance of recurring Level 3 assets at September 30 |  | $ | — |  |  | $ | 255 |  |  | $ | (71 | ) |  | $ | (94 | )
Summary of assets and liabilities measured at fair value on a non-recurring basis | Assets and liabilities measured at fair value on a non-recurring basis are summarized below (in thousands):
|  |  | Fair Value Measurement at September 30, 2017 Using
Financial Assets: | Fair Value |  | Quoted Prices in Active Markets for Identical Assets (Level 1) |  | Significant Other Observable Inputs (Level 2) |  | Significant Unobservable Inputs (Level 3)
Impaired Loans: |  |  |  |  |  |  |
Commercial and agricultural: |  |  |  |  |  |  |
Commercial and industrial | $ | 85 |  |  | $ | — |  |  | $ | — |  |  | $ | 85 |
Commercial mortgages: |  |  |  |  |  |  |
Commercial mortgages, other | 3,157 |  |  | — |  |  | — |  |  | 3,157 |
Total impaired loans | $ | 3,242 |  |  | $ | — |  |  | $ | — |  |  | $ | 3,242 |
Other real estate owned: |  |  |  |  |  |  |  |  |  |  |
Residential mortgages | $ | 179 |  |  | $ | — |  |  | $ | — |  |  | $ | 179 |
Total other real estate owned, net | $ | 179 |  |  | $ | — |  |  | $ | — |  |  | $ | 179 |
|  |  | Fair Value Measurement at December 31, 2016 Using
Financial Assets: | Fair Value |  | Quoted Prices in Active Markets for Identical Assets (Level 1) |  | Significant Other Observable Inputs (Level 2) |  | Significant Unobservable Inputs (Level 3)
Impaired Loans: |  |  |  |  |  |  |
Commercial mortgages: |  |  |  |  |  |  |
Commercial mortgages, other | $ | 2,631 |  |  | $ | — |  |  | $ | — |  |  | $ | 2,631 |
Consumer loans: |  |  |  |  |  |  |  |  |  |  |
Home equity lines and loans | 219 |  |  | — |  |  | — |  |  | 219 |
Total impaired loans | $ | 2,850 |  |  | $ | — |  |  | $ | — |  |  | $ | 2,850 |
Other real estate owned: |  |  |  |  |  |  |  |  |  |  |
Residential mortgages | $ | 344 |  |  | $ | — |  |  | $ | — |  |  | $ | 344 |
Total other real estate owned, net | $ | 344 |  |  | $ | — |  |  | $ | — |  |  | $ | 344 |
Nonrecurring fair value measurement, valuation techniques | The following tables presents information related to Level 3 non-recurring fair value measurement at September 30, 2017 and December 31, 2016 (in thousands):
Description |  | Fair Value at September 30, 2017 |  | Valuation Technique |  | Unobservable Inputs |  | Range [Weighted Average] at September 30, 2017
Impaired loans: |  |  |  |  |  |  |  |
Commercial and agricultural: |  |  |  |  |  |  |  |
Commercial and industrial |  | $ | 85 |  |  | Sales comparison |  | Discount to appraised value |  | 36.07%-36.07% [36.07%]
Commercial mortgages: |  |  |  |  |  |  |  |
Commercial mortgages, other |  | 707 |  |  | Sales comparison |  | Discount to appraised value |  | 10.00% - 44.52% [20.34%]
|  | 2,450 |  |  | Income approach |  | Capitalization rate |  | 9.00% - 10.00% [9.52%]
|  | $ | 3,242 |  |  |  |  |  |  |
OREO: |  |  |  |  |  |  |  |
Residential mortgages |  | $ | 179 |  |  | Sales comparison |  | Discount to appraised value |  | 17.28% - 27.97% [20.73%]
|  | $ | 179 |  |  |  |  |  |  |
Description |  | Fair Value at December 31, 2016 |  | Valuation Technique |  | Unobservable Inputs |  | Range [Weighted Average] at December 31, 2016
Impaired loans: |  |  |  |  |  |  |  |
Commercial mortgages: |  |  |  |  |  |  |  |
Commercial mortgages, other |  | $ | 2,631 |  |  | Income approach |  | Capitalization rate |  | 9.00% - 10.00% [9.52%]
Consumer loans: |  |  |  |  |  |  |  |
Home equity lines and loans |  | 219 |  |  | Sales comparison |  | Discount to appraised value |  | 22.98% - 22.98% [22.98%]
|  | $ | 2,850 |  |  |  |  |  |  |
OREO: |  |  |  |  |  |  |  |
Residential mortgages |  | $ | 344 |  |  | Sales comparison |  | Discount to appraised value |  | 20.80% - 48.17% [30.50%]
|  | $ | 344 |  |  |  |  |  |  |
The following table presents information related to Level 3 recurring fair value measurements at September 30, 2017 and December 31, 2016 (in thousands):
Description |  | Fair Value at September 30, 2017 |  | Valuation Technique |  | Unobservable Inputs |  | Range [Weighted Average] at September 30, 2017
Derivative liabilities |  | $ | 71 |  |  | Historical trend |  | Credit default rate |  | 5.15% - 5.15% [5.15%]
Description |  | Fair Value at December 31, 2016 |  | Valuation Technique |  | Unobservable Inputs |  | Range [Weighted Average] at December 31, 2016
Corporate bonds and notes |  | $ | 250 |  |  | Discounted cash flow |  | Credit spread |  | 1.73% - 1.73% [1.73%]
Derivative liabilities |  | $ | 68 |  |  | Historical trend |  | Credit default rate |  | 4.92% - 4.92% [4.92%]
Carrying value and estimated fair value of financial instruments | The carrying amounts and estimated fair values of other financial instruments, at September 30, 2017 and December 31, 2016, are as follows (in thousands):
| September 30, 2017
Financial assets: | Carrying Amount |  | Quoted Prices in Active Markets for Identical Assets (Level 1) |  | Significant Other Observable Inputs (Level 2) |  | Significant Unobservable Inputs (Level 3) |  | Estimated Fair Value (1)
Cash and due from financial institutions | $ | 34,572 |  |  | $ | 34,572 |  |  | $ | — |  |  | $ | — |  |  | $ | 34,572 |
Interest-bearing deposits in other financial institutions | 21,806 |  |  | 21,806 |  |  | — |  |  | — |  |  | 21,806 |
Trading assets | 909 |  |  | 909 |  |  | — |  |  | — |  |  | 909 |
Securities available for sale | 312,226 |  |  | 194 |  |  | 312,032 |  |  | — |  |  | 312,226 |
Securities held to maturity | 3,865 |  |  | — |  |  | 1,831 |  |  | 2,030 |  |  | 3,861 |
FHLBNY and FRBNY stock | 3,497 |  |  | — |  |  | — |  |  | — |  |  | N/A |
Loans, net | 1,273,119 |  |  | — |  |  | — |  |  | 1,277,896 |  |  | 1,277,896 |
Loans held for sale | 1,246 |  |  | — |  |  | 1,246 |  |  | — |  |  | 1,246 |
Accrued interest receivable | 4,516 |  |  | 2 |  |  | 1,050 |  |  | 3,464 |  |  | 4,516 |
Derivative assets | 670 |  |  | — |  |  | 670 |  |  | — |  |  | 670 |
Financial liabilities: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Deposits: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Demand, savings, and insured money market accounts | $ | 1,410,836 |  |  | $ | 1,410,836 |  |  | $ | — |  |  | $ | — |  |  | $ | 1,410,836 |
Time deposits | 126,182 |  |  | — |  |  | 126,445 |  |  | — |  |  | 126,445 |
Securities sold under agreements to repurchase | 10,000 |  |  | — |  |  | 10,117 |  |  | — |  |  | 10,117 |
FHLBNY term advances | 9,009 |  |  | — |  |  | 9,030 |  |  | — |  |  | 9,030 |
Accrued interest payable | 184 |  |  | 21 |  |  | 163 |  |  | — |  |  | 184 |
Derivative liabilities | 741 |  |  | — |  |  | 670 |  |  | 71 |  |  | 741 |
(1) Fair value estimates are made at a specific point in time, based on relevant market information and information about the financial instrument. These estimates are subjective in nature and involve uncertainties and matters of significant judgment and, therefore, cannot be determined with precision. Changes in assumptions could significantly affect the estimates.
| December 31, 2016
Financial assets: | Carrying Amount |  | Quoted Prices in Active Markets for Identical Assets (Level 1) |  | Significant Other Observable Inputs (Level 2) |  | Significant Unobservable Inputs (Level 3) |  | Estimated Fair Value (1)
Cash and due from financial institutions | $ | 28,205 |  |  | $ | 28,205 |  |  | $ | — |  |  | $ | — |  |  | $ | 28,205 |
Interest-bearing deposits in other financial institutions | 45,957 |  |  | 45,957 |  |  | — |  |  | — |  |  | 45,957 |
Trading assets | 774 |  |  | 774 |  |  | — |  |  | — |  |  | 774 |
Securities available for sale | 303,402 |  |  | 170 |  |  | 302,982 |  |  | 250 |  |  | 303,402 |
Securities held to maturity | 4,705 |  |  | — |  |  | 981 |  |  | 3,931 |  |  | 4,912 |
FHLBNY and FRBNY stock | 4,041 |  |  | — |  |  | — |  |  | — |  |  | N/A |
Loans, net | 1,186,037 |  |  | — |  |  | — |  |  | 1,205,814 |  |  | 1,205,814 |
Loans held for sale | 412 |  |  | — |  |  | 412 |  |  | — |  |  | 412 |
Accrued interest receivable | 4,000 |  |  | 9 |  |  | 784 |  |  | 3,207 |  |  | 4,000 |
Derivative assets | 693 |  |  | — |  |  | 693 |  |  | — |  |  | 693 |
Financial liabilities: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Deposits: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Demand, savings, and insured money market accounts | $ | 1,312,237 |  |  | $ | 1,312,237 |  |  | $ | — |  |  | $ | — |  |  | $ | 1,312,237 |
Time deposits | 144,106 |  |  | — |  |  | 144,460 |  |  | — |  |  | 144,460 |
Securities sold under agreements to repurchase | 27,606 |  |  | — |  |  | 27,880 |  |  | — |  |  | 27,880 |
FHLBNY term advances | 9,093 |  |  | — |  |  | 9,189 |  |  | — |  |  | 9,189 |
Accrued interest payable | 210 |  |  | 25 |  |  | 185 |  |  | — |  |  | 210 |
Derivative liabilities | 761 |  |  | — |  |  | 693 |  |  | 68 |  |  | 761 |
(1) Fair value estimates are made at a specific point in time, based on relevant market information and information about the financial instrument. These estimates are subjective in nature and involve uncertainties and matters of significant judgment and, therefore, cannot be determined with precision. Changes in assumptions could significantly affect the estimates.

X
- Definition Tabular disclosure of assets and liabilities by class, including financial instruments measured at fair value that are classified in shareholders' equity, if any, that are measured at fair value on a nonrecurring basis in periods after initial recognition (for example, impaired assets). Disclosures may include, but are not limited to: (a) the fair value measurements recorded and the reasons for the measurements and (b) the level within the fair value hierarchy in which the fair value measurements are categorized in their entirety (levels 1, 2, 3). + 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=66048111&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 1 -URI http://asc.fasb.org/extlink&oid=66048111&loc=d3e19190-110258 Reference 3: 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=66048111&loc=d3e19207-110258 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=66048111&loc=d3e19207-110258 + Details
Name: | us-gaap_FairValueAssetsMeasuredOnNonrecurringBasisTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

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=66048111&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=66048111&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=77997519&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=66048111&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=77997519&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=75026489&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=75031198&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=77997519&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=66048111&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 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=66048111&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=66048111&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=66048111&loc=d3e19190-110258 + Details
Name: | us-gaap_ScheduleOfFairValueAssetsAndLiabilitiesMeasuredOnRecurringBasisTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration