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Fair Value Measurement (Tables)

3 Months Ended

Aug. 31, 2013

Schedule of the entity's assets and liabilities that are measured at fair value on a recurring basis

	August 31, 2013				May 31, 2013
(dollar amounts in thousands)	Level 1		Level 2		Level 1		Level 2
Derivative assets	$	—	$	298,472	$	—	$	257,878
Derivative liabilities	—		392,952		—		475,278
Investments in common and preferred stock	27,723		—		31,632		—

Schedule of carrying/fair value of the related individual assets and the total losses

Level 3 Fair Value

Total losses for the

three months ended August 31,

(dollar amounts in thousands)

August 31, 2013

May 31, 2013

2013

2012

Non-performing loans, net of specific reserves

12,123

12,070

—

(206

)

- Definition

Tabular disclosure of assets and liabilities by class, including financial instruments measured at fair value that are classified in shareholders' equity, if any, that are measured at fair value on a nonrecurring basis in periods after initial recognition (for example, impaired assets). Disclosures may include, but are not limited to: (a) the fair value measurements recorded and the reasons for the measurements and (b) the level within the fair value hierarchy in which the fair value measurements are categorized in their entirety (levels 1, 2, 3).

+ References+ Details