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Amount, before tax and adjustment, of unrealized holding gain (loss) on investment in debt security measured at fair value with change in fair value recognized in other comprehensive income (available-for-sale). Excludes unrealized gain (loss) on investment in debt security measured at amortized cost (held-to-maturity) from transfer to available-for-sale.

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 320
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Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 220
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