XML 29 R37.htm IDEA: XBRL DOCUMENT

Acquisition (Summary of Loans Acquired) (Detail) (USD $)	Sep. 30, 2012
Business Acquisition [Line Items]
Contractually required principal and interest at acquisition	$ 2,724,960
Contractual cash flows not expected to be collected	263,054
Expected cash flows at acquisition	2,461,906
Interest component of expected cash flows	486,418
Basis in purchased loans at acquisition - estimated fair value	1,975,488
Acquired Impaired Loans [Member]
Business Acquisition [Line Items]
Contractually required principal and interest at acquisition	348,889
Contractual cash flows not expected to be collected	127,318
Expected cash flows at acquisition	221,571
Interest component of expected cash flows	54,418
Basis in purchased loans at acquisition - estimated fair value	167,153
Acquired Non-Impaired Loans [Member]
Business Acquisition [Line Items]
Contractually required principal and interest at acquisition	2,376,071
Contractual cash flows not expected to be collected	135,736
Expected cash flows at acquisition	2,240,335
Interest component of expected cash flows	432,000
Basis in purchased loans at acquisition - estimated fair value	$ 1,808,335

The investor's estimate, at acquisition, of the amount and timing of undiscounted principal, interest, and other cash flows expected to be collected. This would be the investor's best estimate of cash flows, including the effect of prepayments if considered, that is used in determining the acquisition price, and, in a business combination, the investor's estimate of fair value for purposes of acquisition price allocation. This relates to loans accounted for as debt securities, with evidence of deterioration of credit quality since origination that were acquired by completion of a transfer for which it is probable, at acquisition, that the investor will be unable to collect all contractually required payments receivable.

+ References+ Details