XML 58 R23.htm IDEA: XBRL DOCUMENT v2.4.0.6

Loans Receivable and Allowance for Loan Losses (Tables)

3 Months Ended

Mar. 31, 2013

Loans Receivable and Allowance for Loan Losses [Abstract]

Company's loan portfolio

		March 31,				December 31,
		2013				2012
Real Estate
Commercial		$	242,506,736			$	247,495,321
Residential			118,785,047				119,033,025
Construction			4,997,991				4,997,991
Construction to permanent			9,454,753				4,851,768
Commercial			35,743,063				36,428,751
Consumer home equity			47,391,528				49,180,908
Consumer installment			2,064,770				2,162,718
Total Loans			460,943,888				464,150,482
Premiums on purchased loans			217,636				219,649
Net deferred costs			496,788				439,041
Allowance for loan losses			(5,717,148	)			(6,015,636	)
Loans receivable, net		$	455,941,164			$	458,793,536

Changes in the allowance for loan losses for the periods

		Three months ended March 31,
		2013				2012
Balance, beginning of period		$	6,015,636			$	9,384,672
Provision for loan losses			(29,786	)			(845,402	)
Loans charged-off			(305,384	)			(102,483	)
Recoveries of loans previously charged-off			36,682				24,156
Balance, end of period		$	5,717,148			$	8,460,943

Allowance for loan losses to loan portfolio segment

		Commercial				Commercial Real Estate				Construction				Construction to Permanent				Residential				Consumer				Unallocated				Total
Three months ended March 31, 2013
Allowance for loan losses:
Beginning Balance		$	941,456			$	3,509,395			$	311,297			$	18,720			$	897,368			$	216,698			$	120,702			$	6,015,636
Charge-offs			—				(15,000	)			—				—				(290,384	)			—				—				(305,384	)
Recoveries			1,000				14,988				20,000				—				—				694				—				36,682
Provision			903,859				(1,017,272	)			(24,099	)			12,394				139,415				(99,044	)			54,961				(29,786	)
Ending Balance		$	1,846,315			$	2,492,111			$	307,198			$	31,114			$	746,399			$	118,348			$	175,663			$	5,717,148
Ending balance: individually evaluated for impairment		$	33,281			$	706,027			$	140,170			$	—			$	116,599			$	2,161			$	—			$	998,238
Ending balance: collectively evaluated for impairment			1,813,034				1,786,084				167,028				31,114				629,800				116,187				175,663				4,718,910
Total Allowance for Loan Losses		$	1,846,315			$	2,492,111			$	307,198			$	31,114			$	746,399			$	118,348			$	175,663			$	5,717,148
Total Loans ending balance		$	35,743,063			$	242,506,736			$	4,997,991			$	9,454,753			$	118,785,047			$	49,456,298			$	—			$	460,943,888
Ending balance: individually evaluated for impairment		$	182,258			$	15,801,098			$	1,862,038			$	1,243,401			$	13,246,901			$	564,906			$	—			$	32,900,602
Ending balance : collectively evaluated for impairment		$	35,560,805			$	226,705,638			$	3,135,953			$	8,211,352			$	105,538,146			$	48,891,392			$	—			$	428,043,286

		Commercial				Commercial Real Estate				Construction				Construction to Permanent				Residential				Consumer				Unallocated				Total
2012
Allowance for loan losses:
Beginning Balance		$	882,062			$	4,018,746			$	867,159			$	547,333			$	2,550,588			$	458,762			$	60,022			$	9,384,672
Charge-offs			(48,414	)			(49,922	)			(101,391	)			—				(84,711	)			(785,918	)			—				(1,070,356	)
Recoveries			10,861				66,951				—				—				—				2,731				—				80,543
Provision			96,947				(526,380	)			(454,471	)			(528,613	)			(1,568,509	)			541,123				60,680				(2,379,223	)
Ending Balance		$	941,456			$	3,509,395			$	311,297			$	18,720			$	897,368			$	216,698			$	120,702			$	6,015,636
Ending balance: individually evaluated for impairment		$	33,280			$	728,607			$	120,616			$	—			$	83,543			$	2,368			$	—			$	968,414
Ending balance: collectively evaluated for impairment			908,176				2,780,788				190,681				18,720				813,825				214,330				120,702				5,047,222
Total Allowance for Loan Losses		$	941,456			$	3,509,395			$	311,297			$	18,720			$	897,368			$	216,698			$	120,702			$	6,015,636
Total Loans ending balance		$	36,428,751			$	247,495,321			$	4,997,991			$	4,851,768			$	119,033,025			$	51,343,626			$	—			$	464,150,482
Ending balance: individually evaluated for impairment		$	219,509			$	15,909,103			$	1,862,038			$	1,258,710			$	13,567,175			$	566,543			$	—			$	33,383,078
Ending balance : collectively evaluated for impairment		$	36,209,242			$	231,586,218			$	3,135,953			$	3,593,058			$	105,465,850			$	50,777,083			$	—			$	430,767,404

Credit risk exposure of loans receivable, by loan type and credit quality indicator

CREDIT RISK PROFILE BY CREDITWORTHINESS CATEGORY

		Commercial								Commercial Real Estate								Construction								Construction to Permanent								Residential Real Estate								Consumer
LTVs:		< 75%				>= 75%				< 75%				>= 75%				< 75%				>= 75%				< 75%				>= 75%				< 75%				>= 75%				< 75%				>= 75%				Other				Total
Internal Risk Rating
Pass		$	23,317,351			$	3,126,861			$	199,067,642			$	8,628,492			$	—			$	—			$	8,211,352			$	—			$	81,041,574			$	22,002,165			$	44,177,701			$	3,811,719			$	725,939			$	394,110,796
Special Mention			953,573				—				13,159,253				5,322,832				—				—				—				—				5,308,486				4,370,725				106,801				562,744				—				29,784,414
Substandard			8,172,070				173,208				3,763,012				12,565,505				3,135,953				1,862,038				—				1,243,401				2,517,811				3,544,286				13,394				58,000				—				37,048,678
		$	32,442,994			$	3,300,069			$	215,989,907			$	26,516,829			$	3,135,953			$	1,862,038			$	8,211,352			$	1,243,401			$	88,867,871			$	29,917,176			$	44,297,896			$	4,432,463			$	725,939			$	460,943,888

CREDIT RISK PROFILE

		Commercial				Commercial Real Estate				Construction				Construction to Permanent				Residential
																		Real Estate				Consumer				Totals
Performing		$	35,560,805			$	232,840,084			$	3,135,953			$	8,211,352			$	112,722,950			$	49,454,137			$	441,925,281
Non Performing			182,258				9,666,652				1,862,038				1,243,401				6,062,097				2,161				19,018,607
Total		$	35,743,063			$	242,506,736			$	4,997,991			$	9,454,753			$	118,785,047			$	49,456,298			$	460,943,888

CREDIT RISK PROFILE BY CREDITWORTHINESS CATEGORY

		Commercial								Commercial Real Estate								Construction								Construction to Permanent								Residential Real Estate								Consumer
LTVs:		< 75%				>= 75%				< 75%				>= 75%				< 75%				>= 75%				< 75%				>= 75%				< 75%				>= 75%				< 75%				>= 75%				Other				Total
Internal Risk Rating
Pass		$	25,563,777			$	1,241,109			$	203,149,356			$	9,182,622			$	—			$	—			$	3,593,058			$	—			$	77,368,459			$	25,617,355			$	46,102,332			$	3,752,752			$	765,469			$	396,336,289
Special Mention			7,234,814				164,191				11,554,971				5,374,265				3,135,953				—				—				—				5,310,178				—				98,530				564,175				—				33,437,077
Substandard			2,014,401				210,459				8,503,630				9,730,477				—				1,862,038				—				1,258,710				2,524,186				8,212,847				2,368				58,000				—				34,377,116
		$	34,812,992			$	1,615,759			$	223,207,957			$	24,287,364			$	3,135,953			$	1,862,038			$	3,593,058			$	1,258,710			$	85,202,823			$	33,830,202			$	46,203,230			$	4,374,927			$	765,469			$	464,150,482

CREDIT RISK PROFILE

		Commercial				Commercial Real Estate				Construction				Construction to Permanent				Residential Real Estate				Consumer				Totals
Performing		$	36,209,242			$	237,764,844			$	3,135,953			$	3,593,058			$	108,295,992			$	51,341,258			$	440,340,347
Non Performing			219,509				9,730,477				1,862,038				1,258,710				10,737,033				2,368				23,810,135
Total		$	36,428,751			$	247,495,321			$	4,997,991			$	4,851,768			$	119,033,025			$	51,343,626			$	464,150,482

Delinquency status, of non-accrual loans and past due loans

		Non-Accrual and Past Due Loans
		Non-Accrual Loans																								Total Non-
2013		31-60 Days Past Due				61-90 Days Past Due				Greater Than 90 Days				Total Past Due				Current				>90 Days Past Due and Accruing				Accrual and Past Due Loans
Commercial
Pass		$	—			$	—			$	—			$	—			$	—			$	250,000			$	250,000
Substandard			—				—				182,258				182,258				—				500,000				682,258
Total Commercial		$	—			$	—			$	182,258			$	182,258			$	—			$	750,000			$	932,258
Commercial Real Estate
Pass		$	—			$	—			$	—			$	—			$	—			$	—			$	—
Special Mention			—				—				—				—				—				—				—
Substandard		$	—			$	—			$	7,595,369			$	7,595,369			$	2,071,283			$	860,762			$	10,527,414
Total Commercial Real Estate		$	—			$	—			$	7,595,369			$	7,595,369			$	2,071,283			$	860,762			$	10,527,414
Construction
Substandard		$	—			$	—			$	1,862,038			$	1,862,038			$	—			$	—			$	1,862,038
Total Construction		$	—			$	—			$	1,862,038			$	1,862,038			$	—			$	—			$	1,862,038
Construction to Permanent
Substandard		$	—			$	—			$	—			$	—			$	1,243,401			$	—			$	1,243,401
Total Construction to Permanent		$	—			$	—			$	—			$	—			$	1,243,401			$	—			$	1,243,401
Residential Real Estate
Special Mention		$	—			$	—			$	—			$	—			$	—			$	4,370,724			$	4,370,724
Substandard			—				—				5,166,677				5,166,677				895,420				—				6,062,097
Total Residential Real Estate		$	—			$	—			$	5,166,677			$	5,166,677			$	895,420			$	4,370,724			$	10,432,821
Consumer
Substandard		$	—			$	—			$	—			$	—			$	2,161			$	—			$	2,161
Total Consumer		$	—			$	—			$	—			$	—			$	2,161			$	—			$	2,161
Total		$	—			$	—			$	14,806,342			$	14,806,342			$	4,212,265			$	5,981,486			$	25,000,093

		Non-Accrual and Past Due Loans
		Non-Accrual Loans																								Total Non-
2012		31-60 Days Past Due				61-90 Days Past Due				Greater Than 90 Days				Total Past Due				Current				>90 Days Past Due and Accruing				Accrual and Past Due Loans
Commercial
Special Mention		$	—			$	—			$	—			$	—			$	—			$	300,000			$	300,000
Substandard			—				—				182,258				182,258				37,251				500,000				719,509
Total Commercial		$	—			$	—			$	182,258			$	182,258			$	37,251			$	800,000			$	1,019,509
Commercial Real Estate
Pass		$	—			$	—			$	—			$	—			$	—			$	566,936			$	566,936
Special Mention			—				—				—				—				—				—				—
Substandard		$	—			$	—			$	7,629,819			$	7,629,819			$	2,100,658			$	867,361			$	10,597,838
Total Commercial Real Estate		$	—			$	—			$	7,629,819			$	7,629,819			$	2,100,658			$	1,434,297			$	11,164,774
Construction
Substandard		$	—			$	—			$	1,862,038			$	1,862,038			$	—			$	—			$	1,862,038
Total Construction		$	—			$	—			$	1,862,038			$	1,862,038			$	—			$	—			$	1,862,038
Construction to Permanent
Substandard		$	—			$	—			$	—			$	—			$	1,258,710			$	—			$	1,258,710
Total Construction to Permanent		$	—			$	—			$	—			$	—			$	1,258,710			$	—			$	1,258,710
Residential Real Estate
Substandard		$	—			$	358,123			$	10,231,542			$	10,589,665			$	147,368			$	—			$	10,737,033
Total Residential Real Estate		$	—			$	358,123			$	10,231,542			$	10,589,665			$	147,368			$	—			$	10,737,033
Consumer
Substandard		$	—			$	—			$	—			$	—			$	2,368			$	—			$	2,368
Total Consumer		$	—			$	—			$	—			$	—			$	2,368			$	—			$	2,368
Total		$	—			$	358,123			$	19,905,657			$	20,263,780			$	3,546,355			$	2,234,297			$	26,044,432

Delinquency status of loans receivable, by performing and non-performing loans

		Performing (Accruing) Loans
2013		31-60 Days Past Due				61-90 Days Past Due				Total Past Due				Current				Total Performing Loans				Total Non- Accrual and Past Due Loans				Total Loans
Commercial
Pass		$	7,450			$	—			$	7,450			$	26,186,762			$	26,194,212			$	250,000			$	26,444,212
Special Mention			6,664				—				6,664				946,909				953,573				—				953,573
Substandard			—				—				—				7,663,020				7,663,020				682,258				8,345,278
Total Commercial		$	14,114			$	—			$	14,114			$	34,796,691			$	34,810,805			$	932,258			$	35,743,063
Commercial Real Estate
Pass		$	—			$	—			$	—			$	207,696,134			$	207,696,134			$	—			$	207,696,134
Special Mention			—				—				—				18,482,085				18,482,085				—				18,482,085
Substandard			—				—				—				5,801,103				5,801,103				10,527,414				16,328,517
Total Commercial Real Estate		$	—			$	—			$	—			$	231,979,322			$	231,979,322			$	10,527,414			$	242,506,736
Construction
Pass		$	—			$	—			$	—			$	—			$	—			$	—			$	—
Special Mention			—				—				—				—				—				—				—
Substandard			—				3,135,953				3,135,953				—				3,135,953				1,862,038				4,997,991
Total Construction		$	—			$	3,135,953			$	3,135,953			$	—			$	3,135,953			$	1,862,038			$	4,997,991
Construction to Permanent
Pass		$	—			$	—			$	—			$	8,211,352			$	8,211,352			$	—			$	8,211,352
Special Mention			—				—				—				—				—				—				—
Substandard			—				—				—				—				—				1,243,401				1,243,401
Total Construction to Permanent		$	—			$	—			$	—			$	8,211,352			$	8,211,352			$	1,243,401			$	9,454,753
Residential Real Estate
Pass		$	—			$	—			$	—			$	103,043,739			$	103,043,739			$	—			$	103,043,739
Special Mention			—				—				—				5,308,487				5,308,487				4,370,724				9,679,211
Substandard			—				—				—				—				—				6,062,097				6,062,097
Total Residential Real Estate		$	—			$	—			$	—			$	108,352,226			$	108,352,226			$	10,432,821			$	118,785,047
Consumer
Pass		$	3,823			$	14,130			$	17,953			$	48,697,406			$	48,715,359			$	—			$	48,715,359
Special Mention			7,670				—				7,670				661,875				669,545				—				669,545
Substandard			11,233				—				11,233				58,000				69,233				2,161				71,394
Total Consumer		$	22,726			$	14,130			$	36,856			$	49,417,281			$	49,454,137			$	2,161			$	49,456,298
Total		$	36,840			$	3,150,083			$	3,186,923			$	432,756,872			$	435,943,795			$	25,000,093			$	460,943,888

		Performing (Accruing) Loans
2012		31-60 Days Past Due				Greater Than 60 Days				Total Past Due				Current				Total Perfoming Loans				Total Non- Accrual and Past Due Loans				Total Loans
Commercial
Pass		$	10,171			$	—			$	10,171			$	26,494,715			$	26,504,886			$	300,000			$	26,804,886
Special Mention			—				—				—				7,399,006				7,399,006				—				7,399,006
Substandard			—				—				—				1,505,350				1,505,350				719,509				2,224,859
Total Commercial		$	10,171			$	—			$	10,171			$	35,399,071			$	35,409,242			$	1,019,509			$	36,428,751
Commercial Real Estate
Pass		$	—			$	—			$	—			$	211,765,042			$	211,765,042			$	566,936			$	212,331,978
Special Mention			—				—				—				16,929,236				16,929,236				—				16,929,236
Substandard			—				—				—				7,636,269				7,636,269				10,597,838				18,234,107
Total Commercial Real Estate		$	—			$	—			$	—			$	236,330,547			$	236,330,547			$	11,164,774			$	247,495,321
Construction
Special Mention		$	—			$	—			$	—			$	3,135,953			$	3,135,953			$	—			$	3,135,953
Substandard			—				—				—				—				—				1,862,038				1,862,038
Total Construction		$	—			$	—			$	—			$	3,135,953			$	3,135,953			$	1,862,038			$	4,997,991
Construction to Permanent
Pass		$	—			$	—			$	—			$	3,593,058			$	3,593,058			$	—			$	3,593,058
Substandard			—				—				—				—				—				1,258,710				1,258,710
Total Construction to Permanent		$	—			$	—			$	—			$	3,593,058			$	3,593,058			$	1,258,710			$	4,851,768
Residential Real Estate
Pass		$	40,838			$	—			$	40,838			$	102,944,976			$	102,985,814			$	—			$	102,985,814
Special Mention			—				—				—				5,310,178				5,310,178				—				5,310,178
Substandard			—				—				—				—				—				10,737,033				10,737,033
Total Residential Real Estate		$	40,838			$	—			$	40,838			$	108,255,154			$	108,295,992			$	10,737,033			$	119,033,025
Consumer
Pass		$	—			$	12,443			$	12,443			$	50,608,110			$	50,620,553			$	—			$	50,620,553
Special Mention			—				—				—				662,705				662,705				—				662,705
Substandard			—				—				—				58,000				58,000				2,368				60,368
Total Consumer		$	—			$	12,443			$	12,443			$	51,328,815			$	51,341,258			$	2,368			$	51,343,626
Total		$	51,009			$	12,443			$	63,452			$	438,042,598			$	438,106,050			$	26,044,432			$	464,150,482

Summarizes impaired loans

		Recorded Investment				Unpaid Principal Balance				Related Allowance
With no related allowance recorded:
Commercial		$	9,050			$	93,944			$	—
Commercial Real Estate			10,163,815				10,973,038				—
Construction			—				—				—
Construction to Permanent			1,243,401				1,425,000
Residential			12,579,962				14,901,575				—
Consumer			562,745				562,744				—
Total:		$	24,558,973			$	27,956,301			$	—
With an allowance recorded:
Commercial		$	173,208			$	350,000			$	33,281
Commercial Real Estate			5,637,283				5,956,910				706,027
Construction			1,862,038				2,013,663				140,170
Construction to Permanent			—				—				—
Residential			666,939				668,604				116,599
Consumer			2,161				2,334				2,161
Total:		$	8,341,629			$	8,991,511			$	998,238
Commercial		$	182,258			$	443,944			$	33,281
Commercial Real Estate			15,801,098				16,929,948				706,027
Construction			1,862,038				2,013,663				140,170
Construction to Permanent			1,243,401				1,425,000				—
Residential			13,246,901				15,570,179				116,599
Consumer			564,906				565,078				2,161
Total:		$	32,900,602			$	36,947,812			$	998,238

		Recorded Investment				Unpaid Principal Balance				Related Allowance
With no related allowance recorded:
Commercial		$	46,301			$	131,195			$	—
Commercial Real Estate			12,328,103				13,369,985				—
Construction			—				—				—
Construction to Permanent			1,258,710				1,425,000				—
Residential			10,760,965				12,786,388				—
Consumer			564,175				564,175				—
Total:		$	24,958,254			$	28,276,743			$	—
With an allowance recorded:
Commercial		$	173,208			$	350,000			$	33,280
Commercial Real Estate			3,581,000				3,606,947				728,607
Construction			1,862,038				2,013,663				120,616
Construction to Permanent			—				—				—
Residential			2,806,210				2,806,766				83,543
Consumer			2,368				2,506				2,368
Total:		$	8,424,824			$	8,779,882			$	968,414
Commercial		$	219,509			$	481,195			$	33,280
Commercial Real Estate			15,909,103				16,976,932				728,607
Construction			1,862,038				2,013,663				120,616
Construction to Permanent			1,258,710				1,425,000				—
Residential			13,567,175				15,593,154				83,543
Consumer			566,543				566,681				2,368
Total:		$	33,383,078			$	37,056,625			$	968,414

Total troubled debt restructured loans

		Accrual								Non-accrual								Total
		# of								# of								# of
		Loans				Amount				Loans				Amount				Loans				Amount
Commercial Real Estate			—			$	—				2			$	4,226,283				2			$	4,226,283
Residential Real Estate			1				4,370,725				2				852,507				3				5,223,232
Construction to permanent			2				4,730,324				1				1,243,401				3				5,973,725
Consumer home equity			1				562,744				—				—				1				562,744
Total Troubled Debt Restructurings			4			$	9,663,793				5			$	6,322,191				9			$	15,985,984

		Accrual								Non-accrual								Total
		# of								# of								# of
		Loans				Amount				Loans				Amount				Loans				Amount
Commercial Real Estate			—			$	—				2			$	4,255,658				2			$	4,255,658
Residential Real Estate			—				—				3				5,519,232				3				5,519,232
Construction to permanent			—				—				1				1,258,710				1				1,258,710
Commercial			—				—				1				37,251				1				37,251
Consumer home equity			1				564,175				—				—				1				564,175
Total Troubled Debt Restructurings			1			$	564,175				7			$	11,070,851				8			$	11,635,026

Summarizes loans that were modified in a troubled debt restructuring

		Three months ended March 31, 2013
						Pre-Modification								Post-Modification
		Number of				Outstanding Recorded				Number of				Outstanding Recorded
		Relationships				Investment				Relationships				Investment
Troubled Debt Restructurings
Construction to permanent			2				4,730,324				2				4,730,324
Total Troubled Debt Restructurings			2			$	4,730,324				2			$	4,730,324

X

- Definition

Modified troubled debt restructurings on financing receivables.

+ References

No definition available.

+ Details

Name:	pnbk_ModifiedTroubledDebtRestructuringsOnFinancingReceivablesTableTextBlock
Namespace Prefix:	pnbk_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Schedule of changes in allowance for loan losses.

+ References

No definition available.

+ Details

Name:	pnbk_ScheduleOfChangesInAllowanceForLoanLossesTableTextBlock
Namespace Prefix:	pnbk_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Schedule of financing receivables performing and non accrual status.

+ References

No definition available.

+ Details

Name:	pnbk_ScheduleOfFinancingReceivablesPerformingAndNonAccrualStatusTableTextBlock
Namespace Prefix:	pnbk_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of financing receivables (examples of financing receivables include loans, trade accounts receivable and notes receivable) and activity in the allowance for credit losses account.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 310

-SubTopic 10

-Section 50

-Paragraph 11B

-URI http://asc.fasb.org/extlink&oid=7512638&loc=SL6953423-111524

+ Details

Name:	us-gaap_AllowanceForCreditLossesOnFinancingReceivablesTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of impaired financing receivables.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 310

-SubTopic 10

-Section 50

-Paragraph 15

-URI http://asc.fasb.org/extlink&oid=7512638&loc=d3e5212-111524

+ Details

Name:	us-gaap_ImpairedFinancingReceivablesTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Details

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

X

- Definition

Tabular disclosure of the various types of trade accounts and notes receivable and for each the gross carrying value, allowance, and net carrying value as of the balance sheet date. Presentation is categorized by current, noncurrent and unclassified receivables.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.3,4)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682



Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 3, 4

-Article 5

+ Details

Name:	us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of names of reinsurers that have assumed risk of the entity's contractual insurance obligation and amounts assumed for purposes of disclosing concentration of credit risk by reinsurer.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 944

-SubTopic 825

-Section 55

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6487554&loc=d3e32600-158583



Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 825

-SubTopic 10

-Section 50

-Paragraph 20

-URI http://asc.fasb.org/extlink&oid=7491637&loc=d3e13531-108611



Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 107

-Paragraph 15A

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.



Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 113

-Paragraph 28

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.



Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 825

-SubTopic 10

-Section 50

-Paragraph 21

-Subparagraph (a),(b)

-URI http://asc.fasb.org/extlink&oid=7491637&loc=d3e13537-108611

+ Details

Name:	us-gaap_ScheduleOfCededCreditRiskByReinsurerTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of nonaccrual and past due financing receivables (such as loans and trade receivables), including: (a) the recorded investment in loans and trade receivables, if applicable, on nonaccrual status as of each balance sheet date (b) the recorded investment in loans and trade receivables, if applicable, past due 90 days or more and still accruing.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 310

-SubTopic 10

-Section 50

-Paragraph 7

-URI http://asc.fasb.org/extlink&oid=7512638&loc=d3e5111-111524

+ Details

Name:	us-gaap_ScheduleOfFinancingReceivablesNonAccrualStatusTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of financing receivables and troubled debt restructurings.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 310

-SubTopic 10

-Section 50

-Paragraph 34

-URI http://asc.fasb.org/extlink&oid=7512638&loc=SL6953682-111524



Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 310

-SubTopic 10

-Section 50

-Paragraph 33

-URI http://asc.fasb.org/extlink&oid=7512638&loc=SL6953676-111524

+ Details

Name:	us-gaap_TroubledDebtRestructuringsOnFinancingReceivablesTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration