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Equity Equity (details) (Tables)
9 Months Ended
Feb. 29, 2016
Text Block [Abstract]  
Schedule of Stockholders Equity [Table Text Block]
Equity includes the following components as of February 29, 2016 and May 31, 2015.
(Dollars in thousands)
 
February 29, 2016
 
May 31, 2015
Membership fees
 
$
972

 
$
976

Educational fund
 
1,123

 
1,767

Total membership fees and educational fund
 
2,095

 
2,743

Patronage capital allocated
 
629,596

 
668,980

Members' capital reserve
 
501,302

 
501,731

Unallocated net income (loss) (1)
 
129,999

 
(6,135
)
Total members equity (1)
 
1,262,992

 
1,167,319

Prior years cumulative derivative forward value adjustments
 
(287,077
)
 
(172,412
)
Current year derivative forward value loss(2)
 
(289,498
)
 
(114,665
)
Cumulative derivative forward value adjustments
 
(576,575
)
 
(287,077
)
CFC retained equity
 
686,417

 
880,242

Accumulated other comprehensive income
 
4,114

 
4,080

Total CFC equity
 
690,531

 
884,322

Noncontrolling interests
 
25,965

 
27,464

Total equity
 
$
716,496

 
$
911,786

____________________________ 
(1) Excludes derivative forward value.
(2) Represents the derivative forward value income (loss) recorded by CFC for the year-to-date period.
Schedule of Accumulated Other Comprehensive Income (Loss) [Table Text Block]
The activity in the accumulated other comprehensive income account is summarized below by component as of and for the three and nine months ended February 29, 2016 and February 28, 2015.
 
 
Three Months Ended February 29, 2016
(Dollars in thousands)
 
Unrealized Gains (Losses)
AFS Securities
 
Unrealized Gains
Derivatives
 
Unrealized Losses Foreclosed Assets
 
Unrealized Losses Defined Benefit Plan
 
Total
Beginning balance
 
$
6,820

 
$
4,902

 
$
(4,248
)
 
$
(889
)
 
$
6,585

Unrealized losses
 
(2,297
)
 

 

 

 
(2,297
)
Losses reclassified into earnings
 

 

 

 
43

 
43

Gains reclassified into earnings
 

 
(217
)
 

 

 
(217
)
Other comprehensive income (loss)
 
(2,297
)
 
(217
)
 

 
43

 
(2,471
)
Ending balance
 
$
4,523

 
$
4,685

 
$
(4,248
)
 
$
(846
)
 
$
4,114

 
 
Three Months Ended February 28, 2015
(Dollars in thousands)
 
Unrealized Gains (Losses)
AFS Securities
 
Unrealized Gains
Derivatives
 
Unrealized Losses Foreclosed Assets
 
Unrealized Losses Defined Benefit Plan
 
Total
Beginning balance
 
$
3,241

 
$
5,842

 
$
(2,310
)
 
$

 
$
6,773

Unrealized gains
 
1,644

 

 

 

 
1,644

Unrealized losses
 

 

 

 
(1,091
)
 
(1,091
)
Losses reclassified into earnings
 

 

 

 
29

 
29

Gains reclassified into earnings
 

 
(236
)
 

 

 
(236
)
Other comprehensive income
 
1,644

 
(236
)
 

 
(1,062
)
 
346

Ending balance
 
$
4,885

 
$
5,606

 
$
(2,310
)
 
$
(1,062
)
 
$
7,119

 
 
Nine Months Ended February 29, 2016
(Dollars in thousands)
 
Unrealized Gains (Losses)
AFS Securities
 
Unrealized Gains
Derivatives
 
Unrealized Losses Foreclosed Assets
 
Unrealized Losses Defined Benefit Plan
 
Total
Beginning balance
 
$
3,934

 
$
5,371

 
$
(4,248
)
 
$
(977
)
 
$
4,080

Unrealized gains
 
589

 

 

 

 
589

Losses reclassified into earnings
 

 

 

 
131

 
131

Gains reclassified into earnings
 

 
(686
)
 

 

 
(686
)
Other comprehensive income
 
589

 
(686
)
 

 
131

 
34

Ending balance
 
$
4,523

 
$
4,685

 
$
(4,248
)
 
$
(846
)
 
$
4,114

 
 
Nine Months Ended February 28, 2015
(Dollars in thousands)
 
Unrealized Gains (Losses)
AFS Securities
 
Unrealized Gains
Derivatives
 
Unrealized Losses Foreclosed Assets
 
Unrealized Losses Defined Benefit Plan
 
Total
Beginning balance
 
$
(361
)
 
$
6,320

 
$
(2,310
)
 
$

 
$
3,649

Unrealized gains
 
5,246

 

 

 

 
5,246

Unrealized losses
 

 

 

 
(1,091
)
 
(1,091
)
Losses reclassified into earnings
 

 

 

 
29

 
29

Gains reclassified into earnings
 

 
(714
)
 

 

 
(714
)
Other comprehensive income
 
5,246

 
(714
)
 

 
(1,062
)
 
3,470

Ending balance
 
$
4,885

 
$
5,606

 
$
(2,310
)
 
$
(1,062
)
 
$
7,119