Report Element Properties

Report Standard Label Derivative [Member]
Documentation This element represents types of derivative financial instruments which are financial instruments or other contractual arrangements with all three of the following characteristics: (a) it has (1) one or more underlyings and (2) one or more notional amounts or payment provisions or both. Those terms determine the amount of the settlement or settlements, and, in some cases, whether or not a settlement is required; (b) it requires no initial net investment or an initial net investment that is smaller than would be required for other types of contracts that would be expected to have a similar response to changes in market factors; and (c) its terms require or permit net settlement, it can readily be settled net by a means outside the contract, or it provides for delivery of an asset that puts the recipient in a position not substantially different from net settlement. Notwithstanding the above characteristics, loan commitments that relate to the origination of mortgage loans that will be held for sale are accounted for as derivative instruments by the issuer of the loan commitment (that is, the potential lender).
Report Element Class Abstract
Prefix (From Taxonomy) us-gaap
Balance Type
Period Type
Data Type String (xbrli:stringItemType, nonnum:domainItemType )
Name us-gaap:DerivativeMember
ID us-gaap_DerivativeMember


Labels of Report Element

From Role Label Lang
us-gaap Standard label Derivative [Member] en-US


References of Report Element

Publisher Reference Name Reference Information
FASB Accounting Standards Codification
Topic: 815
Section: 15
SubTopic: 10
Paragraph: 83
AlternateElement: DefinedBenefitPlanByPlanAssetCategoriesAxis DefinedBenefitPlanDerivativeMember
Note: Element is not intended to be used with dimension identified in tin-part:AlternateElement. Element intended to be used with dimension identified in tin-part:AlternateElement is identified in tin-part:AlternateElement.
PublishDate: 2018-01