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Accounting Policies, by Policy
9 Months Ended
Sep. 30, 2011
Cost Method Investments, Policy [Policy Text Block]Nonmarketable Equity Securities.Nonmarketable equity securities include securities that are not publicly traded and securities acquired for various purposes, such as to meet regulatory requirements (for example, Federal Home Loan Bank and Federal Reserve stock).These securities are accounted for under the cost method and are included in other assets.The Company reviews those assets accounted for under the cost method at least quarterly for possible declines in value that are considered "other than temporary".The Company's review typically includes an analysis of the facts and circumstances of each investment, the expectations for the investment's cash flows and capital needs, the viability of its business model and exit strategy.The asset value is reduced when a decline in value is considered to be other than temporary.The Company recognizes the estimated loss as a loss from equity investments in noninterest income.