Report Element Properties

Report Standard Label Fair Value Option, Other Eligible Items [Member]
Documentation This element embodies certain items identified as eligible for the fair value option that are not within the definition of financial assets and liabilities. Such items may consist of: (a) a firm commitment that would otherwise not be recognized at inception and that involves only financial instruments (for example, a forward purchase contract for a loan that is not readily convertible to cash. That commitment involves only financial instruments-a loan and cash-and would not otherwise be recognized because it is not a derivative instrument; (b) a written loan commitment; (c) the rights and obligations under an insurance contract that is not a financial instrument (because it requires or permits the insurer to provide goods or services rather than a cash settlement), but whose terms permit the insurer to settle by paying a third party to provide those goods or services; (d) the rights and obligations under a warranty that is not a financial instrument (because it requires or permits the warrantor to provide goods or services rather than a cash settlement) but whose terms permit the warrantor to settle by paying a third party to provide those goods or services; and (e) a host financial instrument resulting from the separation of an embedded nonfinancial derivative instrument from a nonfinancial hybrid instrument (for example, an instrument in which the value of the bifurcated embedded derivative is payable in cash, services, or merchandise but the debt host is payable only in cash).
Report Element Class Abstract
Prefix (From Taxonomy) us-gaap
Balance Type
Period Type
Data Type String (xbrli:stringItemType, nonnum:domainItemType )
Name us-gaap:FairValueOptionOtherEligibleItemsMember
ID us-gaap_FairValueOptionOtherEligibleItemsMember


Labels of Report Element

From Role Label Lang
us-gaap Standard label Fair Value Option, Other Eligible Items [Member] en-US


References of Report Element

Publisher Reference Name Reference Information
FASB Accounting Standards Codification
Subparagraph: (b)-(f)
Topic: 825
Section: 15
SubTopic: 10
Paragraph: 4