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FAIR VALUE (Tables) | 9 Months Ended
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Sep. 30, 2018
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, 2018 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 | $ | 10,453 |  |  | $ | — |  |  | $ | 10,453 |  |  | $ | — |
Mortgage-backed securities, residential | 186,777 |  |  | — |  |  | 186,777 |  |  | — |
Obligations of states and political subdivisions | 45,545 |  |  | — |  |  | 45,545 |  |  | — |
Corporate bonds and notes | 250 |  |  | — |  |  | 250 |  |  | — |
SBA loan pools | 3,448 |  |  | — |  |  | 3,448 |  |  | — |
Total available for sale securities | $ | 246,473 |  |  | $ | — |  |  | $ | 246,473 |  |  | $ | — |
Equity investments | $ | 1,153 |  |  | $ | 1,153 |  |  | $ | — |  |  | $ | — |
Derivative assets | 2,503 |  |  | — |  |  | 2,503 |  |  | — |
Financial Liabilities: |  |  |  |  |  |  |
Derivative liabilities | $ | 2,516 |  |  | $ | — |  |  | $ | 2,503 |  |  | $ | 13 |
There were no transfers between Level 1 and Level 2 during the three and nine month periods ended September 30, 2018.
|  | Fair Value Measurement at December 31, 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 | $ | 15,491 |  |  | $ | — |  |  | $ | 15,491 |  |  | $ | — |
Mortgage-backed securities, residential | 219,909 |  |  | — |  |  | 219,909 |  |  | — |
Obligations of states and political subdivisions | 53,132 |  |  | — |  |  | 53,132 |  |  | — |
Corporate bonds and notes | 251 |  |  | — |  |  | 251 |  |  | — |
SBA loan pools | 4,308 |  |  | — |  |  | 4,308 |  |  | — |
Total available for sale securities | $ | 293,091 |  |  | $ | — |  |  | $ | 293,091 |  |  | $ | — |
Equity investments | $ | 1,192 |  |  | $ | 1,192 |  |  | $ | — |  |  | $ | — |
Derivative assets | 974 |  |  | — |  |  | 974 |  |  | — |
Financial Liabilities: |  |  |  |  |  |  |
Derivative liabilities | $ | 1,049 |  |  | $ | — |  |  | $ | 974 |  |  | $ | 75 |
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, 2018 and September 30, 2017 (in thousands):
|  | Assets (Liabilities)
|  | Corporate Bonds and Notes |  | Derivative Liabilities
|  | September 30, 2018 |  | September 30, 2017 |  | September 30, 2018 |  | September 30, 2017
Balance of recurring Level 3 assets at July 1 |  | $ | — |  |  | $ | 252 |  |  | $ | (18 | ) |  | $ | (71 | )
Derivative instruments entered into |  | — |  |  | — |  |  | — |  |  | — |
Total gains or losses for the period: |  |  |  |  |  |  |  |
Included in earnings - other non-interest income |  | — |  |  | — |  |  | 5 |  |  | — |
Included in other comprehensive income |  | — |  |  | (10 | ) |  | — |  |  | — |
Transfers out of Level 3 |  | — |  |  | (242 | ) |  | — |  |  | — |
Balance of recurring Level 3 assets at September 30 |  | $ | — |  |  | $ | — |  |  | $ | (13 | ) |  | $ | (71 | )
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, 2018 and September 30, 2017 (in thousands):
|  | Assets (Liabilities)
|  | Corporate Bonds and Notes |  | Derivative Liabilities
|  | September 30, 2018 |  | September 30, 2017 |  | September 30, 2018 |  | September 30, 2017
Balance of recurring Level 3 assets at January 1 |  | $ | — |  |  | $ | 250 |  |  | $ | (75 | ) |  | $ | (68 | )
Derivative instruments entered into |  | — |  |  | — |  |  | — |  |  | (1 | )
Total gains or losses for the period: |  |  |  |  |  |  |  |
Included in earnings - other non-interest income |  | — |  |  | — |  |  | 62 |  |  | (2 | )
Included in other comprehensive income |  | — |  |  | (8 | ) |  | — |  |  | — |
Transfers out of Level 3 |  | — |  |  | (242 | ) |  | — |  |  | — |
Balance of recurring Level 3 assets at September 30 |  | $ | — |  |  | $ | — |  |  | $ | (13 | ) |  | $ | (71 | )
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, 2018 and September 30, 2017 (in thousands):
|  | Assets (Liabilities)
|  | Corporate Bonds and Notes |  | Derivative Liabilities
|  | September 30, 2018 |  | September 30, 2017 |  | September 30, 2018 |  | September 30, 2017
Balance of recurring Level 3 assets at July 1 |  | $ | — |  |  | $ | 252 |  |  | $ | (18 | ) |  | $ | (71 | )
Derivative instruments entered into |  | — |  |  | — |  |  | — |  |  | — |
Total gains or losses for the period: |  |  |  |  |  |  |  |
Included in earnings - other non-interest income |  | — |  |  | — |  |  | 5 |  |  | — |
Included in other comprehensive income |  | — |  |  | (10 | ) |  | — |  |  | — |
Transfers out of Level 3 |  | — |  |  | (242 | ) |  | — |  |  | — |
Balance of recurring Level 3 assets at September 30 |  | $ | — |  |  | $ | — |  |  | $ | (13 | ) |  | $ | (71 | )
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, 2018 and September 30, 2017 (in thousands):
|  | Assets (Liabilities)
|  | Corporate Bonds and Notes |  | Derivative Liabilities
|  | September 30, 2018 |  | September 30, 2017 |  | September 30, 2018 |  | September 30, 2017
Balance of recurring Level 3 assets at January 1 |  | $ | — |  |  | $ | 250 |  |  | $ | (75 | ) |  | $ | (68 | )
Derivative instruments entered into |  | — |  |  | — |  |  | — |  |  | (1 | )
Total gains or losses for the period: |  |  |  |  |  |  |  |
Included in earnings - other non-interest income |  | — |  |  | — |  |  | 62 |  |  | (2 | )
Included in other comprehensive income |  | — |  |  | (8 | ) |  | — |  |  | — |
Transfers out of Level 3 |  | — |  |  | (242 | ) |  | — |  |  | — |
Balance of recurring Level 3 assets at September 30 |  | $ | — |  |  | $ | — |  |  | $ | (13 | ) |  | $ | (71 | )
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, 2018 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) |  | Total Gains (Losses)
Impaired Loans: |  |  |  |  |  |  |  |  |
Commercial and agricultural: |  |  |  |  |  |  |  |  |
Commercial and industrial | $ | 12 |  |  | $ | — |  |  | $ | — |  |  | $ | 12 |  |  | $ | — |
Total impaired loans | $ | 12 |  |  | $ | — |  |  | $ | — |  |  | $ | 12 |  |  | $ | — |
Other real estate owned: |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial mortgages: |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial mortgages | $ | 375 |  |  | $ | — |  |  | $ | — |  |  | $ | 375 |  |  | $ | — |
Residential mortgages | 204 |  |  | — |  |  | — |  |  | 204 |  |  | — |
Consumer loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Home equity lines and loans | 148 |  |  | — |  |  | — |  |  | 148 |  |  | — |
Total other real estate owned, net | $ | 727 |  |  | $ | — |  |  | $ | — |  |  | $ | 727 |  |  | $ | — |
|  |  | Fair Value Measurement at December 31, 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) |  | Total Gains (Losses)
Impaired Loans: |  |  |  |  |  |  |  |  |
Commercial and agricultural: |  |  |  |  |  |  |  |  |
Commercial and industrial | $ | 96 |  |  | $ | — |  |  | $ | — |  |  | $ | 96 |  |  | $ | (70 | )
Commercial mortgages: |  |  |  |  |  |  |  |  |
Commercial mortgages | 411 |  |  | — |  |  | — |  |  | 411 |  |  | (105 | )
Total impaired loans | $ | 507 |  |  | $ | — |  |  | $ | — |  |  | $ | 507 |  |  | $ | (175 | )
Other real estate owned: |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial mortgages: |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial mortgages | $ | 1,483 |  |  | $ | — |  |  | $ | — |  |  | $ | 1,483 |  |  | $ | (43 | )
Residential mortgages | 382 |  |  | — |  |  | — |  |  | 382 |  |  | — |
Consumer loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Home equity lines and loans | 75 |  |  | — |  |  | — |  |  | 75 |  |  | — |
Total other real estate owned, net | $ | 1,940 |  |  | $ | — |  |  | $ | — |  |  | $ | 1,940 |  |  | $ | (43 | )
Nonrecurring fair value measurement, valuation techniques | The following tables present information related to Level 3 non-recurring fair value measurement at September 30, 2018 and December 31, 2017 (in thousands):
Description |  | Fair Value at September 30, 2018 |  | Valuation Technique |  | Unobservable Inputs |  | Range [Weighted Average] at September 30, 2018
Impaired loans: |  |  |  |  |  |  |  |
Commercial and agricultural: |  |  |  |  |  |  |  |
Commercial and industrial |  | $ | 12 |  |  | Sales comparison |  | Discount to appraised value |  | 0.00% - 0.00% [0.00%]
|  | $ | 12 |  |  |  |  |  |  |
OREO: |  |  |  |  |  |  |  |
Commercial mortgages: |  |  |  |  |  |  |  |
Commercial mortgages |  | $ | 375 |  |  | Sales comparison |  | Discount to appraised value |  | 10.00% - 22.00% [14.56%]
Residential mortgages |  | 204 |  |  | Sales comparison |  | Discount to appraised value |  | 20.80% - 39.78% [22.94%]
Consumer loans: |  |  |  |  |  |  |  |
Home equity lines and loans |  | 148 |  |  | Sales comparison |  | Discount to appraised value |  | 20.80% - 20.80% [20.80%]
|  | $ | 727 |  |  |  |  |  |  |
Description |  | Fair Value at December 31, 2017 |  | Valuation Technique |  | Unobservable Inputs |  | Range [Weighted Average] at December 31, 2017
Impaired loans: |  |  |  |  |  |  |  |
Commercial and agricultural: |  |  |  |  |  |  |  |
Commercial and industrial |  | $ | 96 |  |  | Sales comparison |  | Discount to appraised value |  | 0.00% - 36.07% [33.02%]
Commercial mortgages: |  |  |  |  |  |  |  |
Commercial mortgages |  | 411 |  |  | Sales comparison |  | Discount to appraised value |  | 10.00% - 89.98% [51.35%]
|  | $ | 507 |  |  |  |  |  |  |
OREO: |  |  |  |  |  |  |  |
Commercial mortgages: |  |  |  |  |  |  |  |
Commercial mortgages |  | $ | 1,483 |  |  | Sales comparison |  | Discount to appraised value |  | 10.00% - 22.95% [19.75%]
Residential mortgages |  | 382 |  |  | Sales comparison |  | Discount to appraised value |  | 17.28% - 27.97% [20.77%]
Consumer loans: |  |  |  |  |  |  |  |
Home equity lines and loans |  | 75 |  |  | Sales comparison |  | Discount to appraised value |  | 20.80% - 20.80% [20.80%]
|  | $ | 1,940 |  |  |  |  |  |  |
The following table presents information related to Level 3 recurring fair value measurements at September 30, 2018 and December 31, 2017 (in thousands):
Description |  | Fair Value at September 30, 2018 |  | Valuation Technique |  | Unobservable Inputs |  | Range [Weighted Average] at September 30, 2018
Derivative liabilities |  | $ | 13 |  |  | Historical trend |  | Credit default rate |  | 8.04% - 8.04% [8.04%]
Description |  | Fair Value at December 31, 2017 |  | Valuation Technique |  | Unobservable Inputs |  | Range [Weighted Average] at December 31, 2017
Derivative liabilities |  | $ | 75 |  |  | Historical trend |  | Credit default rate |  | 5.67% - 5.67% [5.67%]
Carrying value and estimated fair value of financial instruments | The carrying amounts and estimated fair values of other financial instruments, at September 30, 2018 and December 31, 2017, are as follows (in thousands):
| September 30, 2018
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 | $ | 31,831 |  |  | $ | 31,831 |  |  | $ | — |  |  | $ | — |  |  | $ | 31,831 |
Interest-earning deposits in other financial institutions | 82,081 |  |  | 82,081 |  |  | — |  |  | — |  |  | 82,081 |
Equity investments | 1,153 |  |  | 1,153 |  |  | — |  |  | — |  |  | 1,153 |
Securities available for sale | 246,473 |  |  | — |  |  | 246,473 |  |  | — |  |  | 246,473 |
Securities held to maturity | 4,203 |  |  | — |  |  | 2,067 |  |  | 2,123 |  |  | 4,190 |
FHLBNY and FRBNY stock | 3,138 |  |  | — |  |  | — |  |  | — |  |  | N/A |
Loans, net and loans held for sale | 1,302,718 |  |  | — |  |  | — |  |  | 1,283,057 |  |  | 1,283,057 |
Accrued interest receivable | 4,768 |  |  | 17 |  |  | 867 |  |  | 3,884 |  |  | 4,768 |
Derivative assets | 2,503 |  |  | — |  |  | 2,503 |  |  | — |  |  | 2,503 |
Financial liabilities: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Deposits: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Demand, savings, and insured money market accounts | $ | 1,431,096 |  |  | $ | 1,431,096 |  |  | $ | — |  |  | $ | — |  |  | $ | 1,431,096 |
Time deposits | 144,901 |  |  | — |  |  | 145,401 |  |  | — |  |  | 145,401 |
Accrued interest payable | 176 |  |  | 29 |  |  | 147 |  |  | — |  |  | 176 |
Derivative liabilities | 2,516 |  |  | — |  |  | 2,503 |  |  | 13 |  |  | 2,516 |
(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, 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 | $ | 27,966 |  |  | $ | 27,966 |  |  | $ | — |  |  | $ | — |  |  | $ | 27,966 |
Interest-earning deposits in other financial institutions | 2,763 |  |  | 2,763 |  |  | — |  |  | — |  |  | 2,763 |
Equity investments | 1,192 |  |  | 1,192 |  |  | — |  |  | — |  |  | 1,192 |
Securities available for sale | 293,091 |  |  | — |  |  | 293,091 |  |  | — |  |  | 293,091 |
Securities held to maturity | 3,781 |  |  | — |  |  | 1,830 |  |  | 1,946 |  |  | 3,776 |
FHLBNY and FRBNY stock | 5,784 |  |  | — |  |  | — |  |  | — |  |  | N/A |
Loans, net | 1,291,205 |  |  | — |  |  | — |  |  | 1,289,584 |  |  | 1,289,584 |
Loans held for sale | 542 |  |  | — |  |  | 542 |  |  | — |  |  | 542 |
Accrued interest receivable | 4,642 |  |  | 1 |  |  | 867 |  |  | 3,774 |  |  | 4,642 |
Derivative assets | 974 |  |  | — |  |  | 974 |  |  | — |  |  | 974 |
Financial liabilities: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Deposits: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Demand, savings, and insured money market accounts | $ | 1,349,084 |  |  | $ | 1,349,084 |  |  | $ | — |  |  | $ | — |  |  | $ | 1,349,084 |
Time deposits | 118,362 |  |  | — |  |  | 118,598 |  |  | — |  |  | 118,598 |
Securities sold under agreements to repurchase | 10,000 |  |  | — |  |  | 10,058 |  |  | — |  |  | 10,058 |
FHLBNY overnight advances | 57,700 |  |  | — |  |  | 57,700 |  |  | — |  |  | 57,700 |
FHLBNY term advances | 2,000 |  |  | — |  |  | 2,001 |  |  | — |  |  | 2,001 |
Accrued interest payable | 148 |  |  | 24 |  |  | 124 |  |  | — |  |  | 148 |
Derivative liabilities | 1,049 |  |  | — |  |  | 974 |  |  | 75 |  |  | 1,049 |
(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.

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- 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
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- 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
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- 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
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- 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
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- 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
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- 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
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