XML 27 R38.htm IDEA: XBRL DOCUMENT

Fair Value Of Assets And Liabilities (Tables)

6 Months Ended

Jun. 30, 2011

Fair Value Of Assets And Liabilities

Schedule Of Assets And Liabilities Measured At Fair Value On Recurring Basis


	June 30, 2011
(Dollars in thousands)	Level 1		Level 2		Level 3		Total

Trading securities — capital markets:
U.S. treasuries	$	—	$	218,302	$	—	$	218,302
Government agency issued MBS		—		361,421		—		361,421
Government agency issued CMO		—		133,841		—		133,841
Other U.S. government agencies		—		192,643		—		192,643
States and municipalities		—		19,093		—		19,093
Corporate and other debt		—		239,205		5		239,210
Equity, mutual funds, and other		—		247		—		247

Total trading securities — capital markets		—		1,164,752		5		1,164,757


Trading securities — mortgage banking
Principal only		—		8,775		—		8,775
Interest only		—		—		22,848		22,848

Total trading securities — mortgage banking		—		8,775		22,848		31,623


Loans held for sale		—		9,372		215,870		225,242

Securities available for sale:
U.S. treasuries		—		46,250		—		46,250
Government agency issued MBS		—		1,501,767		—		1,501,767
Government agency issued CMO		—		1,423,894		—		1,423,894
Other U.S. government agencies		—		13,246		6,681		19,927
States and municipalities		—		17,865		1,500		19,365
Corporate and other debt		540		—		—		540
Venture capital		—		—		13,179		13,179
Equity, mutual funds, and other		7,279		—		—		7,279

Total securities available for sale		7,819		3,003,022		21,360		3,032,201


Mortgage servicing rights		—		—		186,958		186,958

Other assets:
Deferred compensation assets		25,356		—		—		25,356
Derivatives, forwards and futures		12,200		—		—		12,200
Derivatives, interest rate contracts		—		292,476		—		292,476

Total other assets		37,556		292,476		—		330,032

Total assets	$	45,375	$	4,478,397	$	447,041	$	4,970,813


Trading liabilities — capital markets:
U.S. treasuries	$	—	$	331,864	$	—	$	331,864
Government agency issued MBS		—		238		—		238
Government agency issued CMO		—		122		—		122
Other U.S. government agencies		—		6,026		—		6,026
Corporate and other debt		—		160,665		—		160,665

Total trading liabilities — capital markets		—		498,915		—		498,915


Other short-term borrowings and commercial paper		—		—		23,645		23,645

Other liabilities:
Derivatives, forwards and futures		16,509		—		—		16,509
Derivatives, interest rate contracts		—		194,504		—		194,504
Derivatives, other		—		6		1,270		1,276

Total other liabilities		16,509		194,510		1,270		212,289

Total liabilities	$	16,509	$	693,425	$	24,915	$	734,849


	June 30, 2010
(Dollars in thousands)	Level 1		Level 2		Level 3		Total

Trading securities — capital markets:
U.S. treasuries	$	—	$	105,796	$	—	$	105,796
Government agency issued MBS		—		295,046		—		295,046
Government agency issued CMO		—		196,775		—		196,775
Other U.S. government agencies		—		161,993		—		161,993
States and municipalities		—		21,708		—		21,708
Corporate and other debt		—		361,168		34		361,202
Trading loans		—		621,626		—		621,626
Equity, mutual funds, and other		—		2,438		—		2,438

Total trading securities — capital markets		—		1,766,550		34		1,766,584

Trading securities — mortgage banking
Principal only		—		11,340		—		11,340
Interest only		—		—		28,864		28,864

Total trading securities — mortgage banking		—		11,340		28,864		40,204

Loans held for sale		—		30,762		209,748		240,510
Securities available for sale:
U.S. treasuries		—		68,568		—		68,568
Government agency issued MBS		—		915,601		—		915,601
Government agency issued CMO		—		1,096,506		—		1,096,506
Other U.S. government agencies		—		18,128		89,495		107,623
States and municipalities		—		41,875		—		41,875
Corporate and other debt		546		—		—		546
Venture capital		—		—		16,141		16,141
Equity, mutual funds, and other		13,715		31,158		—		44,873

Total securities available for sale		14,261		2,171,836		105,636		2,291,733


Mortgage servicing rights		—		—		201,746		201,746

Other assets:
Deferred compensation assets		25,365		—		—		25,365
Derivatives, forwards and futures		20,672		—		—		20,672
Derivatives, interest rate contracts		—		324,438		—		324,438

Total other assets		46,037		324,438		—		370,475

Total assets	$	60,298	$	4,304,926	$	546,028	$	4,911,252


Trading liabilities — capital markets:
U.S. treasuries	$	—	$	224,951	$	—	$	224,951
Government agency issued MBS		—		732		—		732
Other U.S. government agencies		—		1,010		—		1,010
Corporate and other debt		—		254,784		—		254,784

Total trading liabilities — capital markets		—		481,477		—		481,477

Other short-term borrowings and commercial paper		—		—		25,886		25,886

Other liabilities:
Derivatives, forwards and futures		8,319		—		—		8,319
Derivatives, interest rate contracts		—		206,728		—		206,728

Total other liabilities		8,319		206,728		—		215,047

Total liabilities	$	8,319	$	688,205	$	25,886	$	722,410

Summary Of Changes In Level 3 Assets And Liabilities Measured At Fair Value


	Three Months Ended June 30, 2011
							Securities available for sale						Mortgage			Net derivative			Other short-term
	Trading			Loans held			Investment			Venture			servicing			assets and			borrowings and
(Dollars in thousands)	securities ^(a)			for sale			portfolio ^(b)			Capital			rights, net			liabilities			commercial paper

Balance on April 1, 2011	$	25,370		$	209,863		$	8,428		$	13,179		$	207,748		$	(2,100	)	$	27,991
Total net gains/(losses) included in:
Net income		733			(4,069	)		—			—			(15,006	)		(32	)		(4,346	)
Other comprehensive income		—			—			58			—			—			—			—
Purchases		—			23,079			—			—			—			—			—
Issuances		—			—			—			—			—			—			—
Sales		(132	)		—			—			—			—			—			—
Settlements		(3,118	)		(10,519	)		(305	)		—			(5,784	)		862			—
Net transfers in/(out) level 3		—			(2,484	) ^(f)		—			—			—			—			—

Balance June 30, 2011	$	22,853		$	215,870		$	8,181		$	13,179		$	186,958		$	(1,270	)	$	23,645



Net unrealized gains/(losses) included in net income	$	286	^(c)	$	(4,069	) ^(c)	$	—		$	—	^(d)	$	(14,802	) ^(c)	$	(32	) ^(e)	$	(4,346	) ^(c)


	Three Months Ended June 30, 2010
							Securities available for sale						Mortgage			Other short-term
	Trading			Loans held			Investment			Venture			servicing			borrowings and
(Dollars in thousands)	securities ^(a)			for sale			portfolio ^(b)			Capital			rights, net			commercial paper

Balance on April 1, 2010	$	47,411		$	209,672		$	94,328		$	16,141		$	264,959		$	36,180
Total net gains/(losses) included in:
Net income/(loss)		1,145			(3,803	)		—			—			(31,417	)		(10,294	)
Other comprehensive income		—			—			350			—			—			—
Purchases, sales, issuances, and settlements, net		(19,658	)		3,879			(3,683	)		—			(31,796	)		—

Balance June 30, 2010	$	28,898		$	209,748		$	90,995		$	16,141		$	201,746		$	25,886



Net unrealized gains/(losses) included in net income	$	443	^(c)	$	(3,803	) ^(c)	$	—		$	—	^(d)	$	(30,121	) ^(c)	$	(10,294	) ^(c)

Certain previously reported amounts have been reclassified to agree with current presentation.

(a)		Primarily represents certificated interest only strips and excess interest mortgage banking trading securities. Capital markets Level 3 trading securities are not significant.

(b)		Primarily represents other U.S. government agencies. States and municipalities are not significant.

(c)		Primarily included in Mortgage banking income on the Consolidated Condensed Statements of Income.

(d)		Represents recognized gains and losses attributable to venture capital investments classified within securities AFS that are included in securities gains/(losses) in noninterest income.

(e)		Included in Other expense.

(f)		Transfers out of recurring level 3 balances reflect movements out of loans held for sale and into real estate acquired by foreclosure (level 3 nonrecurring).


	Six Months Ended June 30, 2011
							Securities available for sale						Mortgage			Net derivative			Other short-term
	Trading			Loans held			Investment			Venture			servicing			assets and			borrowings and
(Dollars in thousands)	securities ^(a)			for sale			portfolio ^(b)			Capital			rights, net			liabilities			commercial paper

Balance on January 1, 2011	$	26,478		$	207,632		$	39,391		$	13,179		$	207,319		$	(1,000	)	$	27,309
Total net gains/(losses) included in:
Net income		2,933			(8,194	)		—			—			(7,359	)		(1,132	)		(3,664	)
Other comprehensive income		—			—			(1,688	)		—			—			—			—
Purchases		—			39,120			—			—			—			—			—
Issuances		—			—			—			—			—			—			—
Sales		(132	)		—			(29,217	)		—			—			—			—
Settlements		(6,426	)		(19,869	)		(305	)		—			(13,002	)		862			—
Net transfers in/(out) level 3		—			(2,819	) ^(f)		—			—			—			—			—

Balance June 30, 2011	$	22,853		$	215,870		$	8,181		$	13,179		$	186,958		$	(1,270	)	$	23,645



Net unrealized gains/(losses) included in net income	$	2,059	^(c)	$	(8,194	) ^(c)	$	—		$	-	^(d)	$	(7,048	) ^(c)	$	(667	) ^(e)	$	(3,664	)^(c)


	Six Months Ended June 30, 2010
							Securities available for sale						Mortgage			Other short-term
	Trading			Loans held			Investment			Venture			servicing			borrowings and
(Dollars in thousands)	securities (a)			for sale			portfolio (b)			Capital			rights, net			commercial paper

Balance on January 1, 2010	$	56,132		$	206,227		$	99,173		$	15,743		$	302,611		$	39,662
Adjustment due to adoption of amendments to ASC 810		(4,776	)		—			—			—			(2,293	)		—
Total net gains/(losses) included in:
Net income		3,162			(4,841	)		—			—			(57,455	)		(13,776	)
Other comprehensive income		—			—			1			—			—			—
Purchases, sales, issuances, and settlements, net		(25,620	)		8,362			(8,179	)		398			(41,117	)		—

Balance on June 30, 2010	$	28,898		$	209,748		$	90,995		$	16,141		$	201,746		$	25,886



Net unrealized gains/(losses) included in net income	$	964	(c)	$	(4,841)	(c)	$	—		$	—	(d)	$	(54,767)	(c)	$	(13,776)	(c)

Certain previously reported amounts have been reclassified to agree with current presentation.

(a)		Primarily represents certificated interest only strips and excess interest mortgage banking trading securities. Capital markets Level 3 trading securities are not significant.

(b)		Primarily represents other U.S. government agencies. States and municipalities are not significant.

(c)		Primarily included in Mortgage banking income on the Consolidated Condensed Statements of Income.

(d)		Represents recognized gains and losses attributable to venture capital investments classified within securities AFS that are included in securities gains/(losses) in noninterest income.

(e)		Included in Other expense.

(f)		Transfers out of recurring level 3 balances reflect movements out of loans held for sale and into real estate acquired by foreclosure (level 3 nonrecurring).

Nonrecurring Fair Value Measurements


									Three Months Ended			Six Months Ended
	Carrying value at June 30, 2011								June 30, 2011			June 30, 2011
(Dollars in thousands)	Level 1		Level 2		Level 3		Total		Net gains/(losses)			Net gains/(losses)

Loans held for sale — SBAs	$	—	$	49,641	$	—	$	49,641	$	(2	)	$	(2	)
Loans held for sale — first mortgages		—		—		13,428		13,428		(3,458	)		(4,618	)
Loans, net of unearned income ^(a)		—		—		169,448		169,448		(5,257	)		(17,759	)
Real estate acquired by foreclosure ^(b)		—		—		78,792		78,792		(4,612	)		(9,651	)
Other assets^(c)		—		—		79,053		79,053		(1,809	)		(4,355	)

									$	(15,138	)	$	(36,385	)


									Three Months Ended			Six Months Ended
	Carrying value at June 30, 2010								June 30, 2010			June 30, 2010
(Dollars in thousands)	Level 1		Level 2		Level 3		Total		Net gains/(losses)			Net gains/(losses)

Loans held for sale — SBAs	$	—	$	10,707	$	—	$	10,707	$	7		$	48
Loans held for sale — first mortgages		—		—		20,959		20,959		(834	)		(3,527	)
Loans, net of unearned income ^(a)		—		—		215,198		215,198		(32,697	)		(100,448	)
Real estate acquired by foreclosure ^(b)		—		—		109,272		109,272		(3,445	)		(9,376	)
Other assets^(c)		—		—		98,723		98,723		(2,684	)		(5,218	)

									$	(39,653	)	$	(118,521	)

Certain previously reported amounts have been reclassified to agree with current presentation.

(a)		Represents carrying value of loans for which adjustments are based on the appraised value of the collateral. Write-downs on these loans are recognized as part of provision.

(b)		Represents the fair value and related losses of foreclosed properties that were measured subsequent to their initial classification as foreclosed assets. Balance excludes foreclosed real estate related to government insured mortgages.

(c)		Represents low income housing investments.

Summary Of Differences Between The Fair Value Carrying Amount Of Mortgages Held For Sale And Aggregate Unpaid Principal Amount


	June 30, 2011
					Fair value carrying amount
	Fair value		Aggregate		less aggregate unpaid
(Dollars in thousands)	carrying amount		unpaid principal		principal

Loans held for sale reported at fair value:
Total loans	$	225,242	$	298,681	$	(73,439	)
Nonaccrual loans		40,927		83,372		(42,445	)
Loans 90 days or more past due and still accruing		10,866		21,587		(10,721	)


	June 30, 2010
					Fair value carrying amount
	Fair value		Aggregate		less aggregate unpaid
(Dollars in thousands)	carrying amount		unpaid principal		principal

Trading loans reported at fair value:
Total loans	$	621,626	$	603,406	$	18,220
Nonaccrual loans		—		—		—
Loans 90 days or more past due and still accruing		—		—		—
Loans held for sale reported at fair value:
Total loans		240,510		292,605		(52,095	)
Nonaccrual loans		22,506		45,495		(22,989	)
Loans 90 days or more past due and still accruing		8,815		23,689		(14,874	)

Changes In Fair Value Of Assets And Liabilities Which Fair Value Option Included In Current Period Earnings


	Three Months Ended						Six Months Ended
	June 30						June 30
(Dollars in thousands)	2011			2010			2011			2010

Changes in fair value included in net income:
Capital markets noninterest income
Trading loans	$	—		$	11,752		$	—		$	11,752
Mortgage banking noninterest income
Loans held for sale		(4,069	)		(3,803	)		(8,194	)		(4,841	)
Other short-term borrowings and commercial paper		(4,346	)		(10,294	)		(3,664	)		(13,776	)

Summary Of Book Value And Estimated Fair Value Of Financial Instruments

June 30, 2011

June 30, 2010

Book

Fair

Book

Fair

(Dollars in thousands)

Value

Value

Assets:

Loans, net of unearned income and allowance for loan losses

15,537,555

14,667,125

16,372,781

15,369,601

Short-term financial assets

861,441

878,058

Trading securities

1,196,380

1,806,789

Loans held for sale

397,931

505,237

Securities available for sale

3,230,477

2,489,819

Derivative assets

304,676

345,110

Other assets

104,409

124,088

Nonearning assets

1,019,589

1,283,951

Liabilities:

Deposits:

Defined maturity

1,791,174

1,840,353

2,169,430

2,258,257

Undefined maturity

14,104,853

13,032,386

Total deposits

15,896,027

15,945,206

15,201,816

15,290,643

Trading liabilities

498,915

481,477

Short-term financial liabilities

2,193,901

2,766,339

Term borrowings

2,502,517

2,301,311

2,926,675

2,570,179

Derivative liabilities

212,289

215,047

Other noninterest-bearing liabilities

498,726

795,914

Contractual

Fair

Contractual

Fair

Amount

Value

Amount

Value

Unfunded Commitments:

Loan commitments

7,938,091

1,234

7,950,124

1,107

Standby and other commitments

391,539

6,534

513,936

6,133

- Definition

This element represents the disclosure related to assets and liabilities by class, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, that are measured at fair value on a recurring and/or nonrecurring basis in periods after initial recognition (for example, impaired assets). The disclosures that may be required or desired include: (a) the fair value measurements recorded during the period and the reasons for the measurements and (b) 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 or liabilities (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3). Where the quoted price in an active market for the identical liability is not available, the Level 1 input is the quoted price of an identical liability when traded as an 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 (a),(b)
-URI http://asc.fasb.org/extlink&oid=6925170&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=6925170&loc=d3e19190-110258

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 157
-Paragraph 32
-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 Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 5
-Subparagraph (a),(b)
-URI http://asc.fasb.org/extlink&oid=6925170&loc=d3e19296-110258

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 157
-Paragraph 33
-Subparagraph a, b
-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 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 157
-Paragraph 6
-Footnote 4
-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.

+ Details

- Definition

Tabular disclosure of the total amount of gains or losses for the period which are included in earnings or resulted in a change to net assets which gains or losses have arisen from the use of significant unobservable inputs (Level 3) to measure the fair value of assets and liabilities. Such gains or losses are attributable to the change in unrealized gains or losses relating to those assets and liabilities so valued which are still held at the reporting date and which change are also considered for disclosure; it may be expected that a description of where those unrealized gains or losses are reported in the statement of income or the statement of financial position would also be disclosed.

+ References+ Details

- 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, 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, issuances, 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+ Details

- Definition

Tabular disclosure of the application of the fair value option for measurement and reporting of eligible financial assets and liabilities (as defined), as well as certain other eligible items (as defined) included in the statement of financial position, whether such option is elected for a single eligible item or a group of similar eligible items and is in addition to other disclosures concerning fair value which the company may be required to provide. Such disclosure might be expected to include: (1) for items included in the statement of financial position: (a) for each line item in the statement of financial position that includes an item or items for which the fair value option has been elected, provide the aggregate carrying amount of ineligible items included in each line item in the balance sheet, if any; (b) the difference between the aggregate fair value and the aggregate unpaid principal balance (assuming contractual principal amounts and fair value option elected) of: (i) loans and long-term receivables (other than securities otherwise reported at fair value) and (ii) long-term debt instruments; (c) for loans held as assets for which the fair value option has been elected: (i) the aggregate fair value of loans that are 90 days or more past due, (ii) if the policy is to recognize interest income separately from other changes in fair value, the aggregate fair value of loans in nonaccrual status, and (iii) the difference between the aggregate fair value and the aggregate unpaid principal balance for loans that are 90 days or more past due, in nonaccrual status, or both; (2) for items included in the income statement: (a) the amounts of gains and losses from fair value changes included in earnings and in which line in the income statement those gains and losses are reported whether or not combined with gains and losses from items required to be accounted for at fair value; (b) for loans and other receivables held as assets, the estimated amount of gains or losses included in earnings attributable to changes in instrument-specific credit risk; (c) for liabilities with fair values that have been significantly affected during the reporting period by changes in the instrument-specific credit risk, the estimated amount of gains and losses from fair value changes included in earnings that are attributable to changes in the instrument-specific credit risk; and (3) certain other disclosures as required or determined to be provided.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 159
-Paragraph 18
-Subparagraph d, e
-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 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 10
-Section 50
-Paragraph 32
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=6957238&loc=d3e14217-108612

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 159
-Paragraph 19
-Subparagraph a
-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 Accounting Standards Codification
-Topic 825
-SubTopic 10
-Section 50
-Paragraph 30
-Subparagraph (a),(c)(1),(d)(1)
-URI http://asc.fasb.org/extlink&oid=6957238&loc=d3e14172-108612

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 159
-Paragraph 19
-Subparagraph c(1)
-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 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 10
-Section 50
-Paragraph 28
-Subparagraph (c)(2),(d),(e)
-URI http://asc.fasb.org/extlink&oid=6957238&loc=d3e14064-108612

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 159
-Paragraph 18
-Subparagraph c(2)
-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 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 10
-Section 50
-Paragraph 30
-URI http://asc.fasb.org/extlink&oid=6957238&loc=d3e14172-108612

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 159
-Paragraph 22
-Subparagraph b
-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 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 159
-Paragraph 19
-Subparagraph d(1)
-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 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 159
-Paragraph 17
-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.

+ Details