XML 87 R67.htm IDEA: XBRL DOCUMENT v2.4.0.8
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details)
12 Months Ended
Dec. 31, 2013
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES  
Ownership percentage, if less than this amount then income from investments is recognized when dividends are received 20.00%
Loans charge off and interest accrual period  
Number of months in sustained period of repayment performance for cash-basis loans to return to an accrual status 6 months
Minimum
 
Loans charge off and interest accrual period  
Number of months in sustained period of repayment performance for cash-basis loans to return to an accrual status 6 months
Minimum number of payments on a modified loan to return to accrual status 1
Maximum
 
Loans charge off and interest accrual period  
Minimum number of payments on a modified loan to return to accrual status 6
Consumer | Minimum
 
Loans charge off and interest accrual period  
Minimum number of payments required for modification of loans 1
Consumer | Maximum
 
Loans charge off and interest accrual period  
Minimum number of payments required for modification of loans 3
Installment and real estate loans
 
Loans charge off and interest accrual period  
Past due period for consumer loans when interest accrual ceases 90 days
Credit cards and unsecured revolving loans
 
Loans charge off and interest accrual period  
Past due period for consumer loans when interest accrual ceases 180 days
Unsecured installment loans
 
Loans charge off and interest accrual period  
Period for consumer loans charged-off 120 days
Loans secured with non-real estate collateral
 
Loans charge off and interest accrual period  
Past due period for secured consumer loans after which they are written down to net collateral value 120 days
Past due period of contractual payments to charge-off if no payments in six months 180 days
Maximum past due period of contractual payments 360 days
Mortgage and real estate
 
Loans charge off and interest accrual period  
Past due period for secured consumer loans after which they are written down to net collateral value 180 days
Real estate-secured loans
 
Loans charge off and interest accrual period  
Past due period of contractual payments to charge-off, if no payments in six months and if a decision has been made not to foreclose on the loans 180 days
Non-bank loans secured by real estate
 
Loans charge off and interest accrual period  
Past due period of contractual payments to charge-off, if no payments in six months and if a decision has been made not to foreclose on the loans 180 days
Maximum past due period of contractual payments, if a decision has been made not to foreclose on the loans 360 days
Past due period of contractual payments after which the foreclosure process should be started 120 days
Maximum period from receiving bankruptcy court filing notification to write down secured loans 60 days
Non-bank unsecured personal loans
 
Loans charge off and interest accrual period  
Past due period of contractual payments to charge-off if no payments in six months 180 days
Maximum past due period of contractual payments 360 days
Unsecured loans in bankruptcy
 
Loans charge off and interest accrual period  
Maximum period from receiving bankruptcy court filing notification to charge-off 60 days
Real estate-secured loans in bankruptcy
 
Loans charge off and interest accrual period  
Maximum past due period of contractual payments to write down secured loans to net collateral values 60 days
Non-bank loans secured by real estate in bankruptcy
 
Loans charge off and interest accrual period  
Maximum period from receiving bankruptcy court filing notification to write down secured loans 60 days
Non-bank unsecured personal loans in bankruptcy
 
Loans charge off and interest accrual period  
Period for consumer loans charged-off 30 days
Open-ended consumer loans
 
Loans charge off and interest accrual period  
Minimum number of payments required for modification of loans 3
Number of re-age modification limitations in twelve months 1
Number of re-age modification limitations in five years 2
Commercial market loans
 
Loans charge off and interest accrual period  
Period for past due interest or principal payment of commercial market loans to be considered doubtful after which loans are placed on a cash (non-accrual) basis 90 days
Corporate
 
Loans charge off and interest accrual period  
Number of days past due, non-accrual status 90 days
Period for past due interest or principal payment of corporate loans to be considered doubtful 90 days
Time period for reversing accrued interest on impaired corporate loans 90 days
Home equity loans | New OCC guidance
 
Loans charge off and interest accrual period  
Number of days past due, non-accrual status 90 days