XML 63 R36.htm IDEA: XBRL DOCUMENT v2.4.0.8
FAIR VALUE MEASUREMENT AND FAIR VALUE OF FINANCIAL INSTRUMENTS (Details 2) (USD $)
In Thousands, unless otherwise specified
3 Months Ended 9 Months Ended
Sep. 30, 2014
Sep. 30, 2013
Sep. 30, 2014
Sep. 30, 2013
Derivative Liabilities
       
Reconciliation of the beginning and ending balances for major liability categories measured at fair value on a recurring basis using significant unobservable inputs (Level 3)        
Beginning balance $ (3,362) $ (3,257) $ (3,655) $ (3,052)
Total gains or (losses) for the period:        
Included in earnings (64) [1] (254) [1] 229 [1] (459) [1]
Ending balance (3,426) (3,511) (3,426) (3,511)
Changes in unrealized gains (losses) included in earnings relating to assets and liabilities held at the end of period 64 254 229 459
Corporate debt securities | Non-investment grade
       
Reconciliation of the beginning and ending balances for major asset categories measured at fair value on a recurring basis using significant unobservable inputs (Level 3)        
Opening balance 7,917 5,517 6,371 4,800
Total gains or (losses) for the period:        
Included in other comprehensive income (unrealized) 1,009 [1],[2] 619 [1],[2] 2,652 [1],[2] 1,406 [1],[2]
Purchases, issues, sales, settlements        
Sales 0   0  
Settlements (17) (4) (114) (74)
Closing balance $ 8,909 $ 6,132 $ 8,909 $ 6,132
[1] Total gains or losses represent the total realized and unrealized gains and losses recorded for Level 3 assets and liabilities. Realized gains or losses are included in net gains on sale of investment securities in the consolidated statements of income.
[2] Unrealized gains or losses on investment securities are reported in other comprehensive income (loss), net of tax, in the consolidated statements of comprehensive income.