Disclosure Descriptive Information
   
Label: Life Insurance, Corporate or Bank Owned, Note [Note Level]
Name: LifeInsuranceCorporateOrBankOwned
Parent Topic: InvestmentsOther
Documentation: Entire footnote for corporate (COLI) or bank (BOLI) owned life insurance.
Commentary:
Level: NoteLevel
Information model: [Level 1 Text Block]
Completion state: Completed
Status: Test set
Exemplar Viewer: LifeInsuranceCorporateOrBankOwned
US GAAP XBRL Taxonomy Text Block: us-gaap:LifeInsuranceCorporateOrBankOwnedTextBlock
US GAAP XBRL Taxonomy Network: http://fasb.org/us-gaap/role/disclosure/InvestmentsAllOtherInvestments | Machine-readable | Human-readable

References to Accounting Standards Codification (ASC) for Concepts in Disclosure
Item Description Reference
1 FASB: Topic:210 Subtopic:10 Section:S99 Paragraph:1 Subparagraph:(SX 210.5-02.12) http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682
2 FASB: Topic:325 Subtopic:30 Section:25 Paragraph:1 http://asc.fasb.org/extlink&oid=6384206&loc=d3e41899-111602
3 FASB: Topic:325 Subtopic:30 Section:35 Paragraph:2 http://asc.fasb.org/extlink&oid=6384439&loc=d3e42048-111605
4 FASB: Topic:325 Subtopic:30 Section:50 Paragraph:1 http://asc.fasb.org/extlink&oid=6385255&loc=d3e42598-111609

Example of Disclosure: Machine-readable
Exemplars Available for Disclosure: Machine-Readable | Human-Readable
Entity Name and Text Block or Detailed Disclosure
ALLBRITTON COMMUNICATIONS CO TextBlock | AMERICAN RIVER BANKSHARES TextBlock | Bank of Marin Bancorp TextBlock | BANNER CORP TextBlock | CHASE CORP TextBlock | CU Bancorp TextBlock | FARMERS CAPITAL BANK CORP TextBlock | FIRST CAPITAL BANCORP, INC. TextBlock | First Federal of Northern Michigan Bancorp, Inc. TextBlock | FIRST INTERSTATE BANCSYSTEM INC TextBlock | FIRST MIDWEST BANCORP INC TextBlock | FIRST SECURITY GROUP INC/TN TextBlock | FNB BANCORP/CA/ TextBlock | Fox Chase Bancorp Inc TextBlock | Franklin Financial Corp TextBlock | Georgia-Carolina Bancshares, Inc TextBlock | GLEN BURNIE BANCORP TextBlock | GREEN DRAGON WOOD PRODUCTS, INC. TextBlock | GUARANTY FEDERAL BANCSHARES INC TextBlock | GWG Holdings, Inc. TextBlock | HARRIS TEETER SUPERMARKETS, INC. TextBlock | HIGHLANDS BANKSHARES INC /VA/ TextBlock | JUNIATA VALLEY FINANCIAL CORP TextBlock | LCNB CORP TextBlock | MIDDLEFIELD BANC CORP TextBlock | NORTH VALLEY BANCORP TextBlock | NV5 Holdings, Inc. TextBlock | OHIO VALLEY BANC CORP TextBlock | Oritani Financial Corp TextBlock | PALMETTO BANCSHARES INC TextBlock | PARKERVISION INC TextBlock | PEOPLES BANCORP INC TextBlock | RADIAN GROUP INC TextBlock | RELIANCE STEEL & ALUMINUM CO TextBlock | Santander Holdings USA, Inc. TextBlock | SECURITY FEDERAL CORP TextBlock | Solera National Bancorp, Inc. TextBlock | STEELCASE INC TextBlock | TAYLOR DEVICES INC TextBlock | TOWER FINANCIAL CORP TextBlock | TRICO BANCSHARES / TextBlock | VALLEY NATIONAL BANCORP TextBlock | Village Bank & Trust Financial Corp. TextBlock |

Prototype of Disclosure (Representation structure): Machine Readable
Line Label Object Class (Data type) Period Type Balance Report Element Name
1 Footnote [Abstract] Abstract added:FootnoteAbstract
2 Life Insurance, Corporate or Bank Owned [Text Block] Concept (Text Block (HTML)) For Period us-gaap:LifeInsuranceCorporateOrBankOwnedTextBlock

Business Rules for Disclosure: Machine-Readable
From Arcrole (predicate) To
disclosures:LifeInsuranceCorporateOrBankOwned rules-arcroles:disclosure-isSECType fro:DisclosureType
disclosures:LifeInsuranceCorporateOrBankOwned rules-arcroles:disclosure-equivalentTextblock us-gaap:LifeInsuranceCorporateOrBankOwnedTextBlock
disclosures:LifeInsuranceCorporateOrBankOwned rules-arcroles:disclosure-hasConceptArrangementPattern fro:Level1TextBlock

Manual Disclosure Checklist Items
Item Level Disclosure Checklist Item Label Commentary Related


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Last updated: 5/3/2016 7:59:04 AM