Disclosure informationTroubled Debt Restructuring, Debtor, Subsequent Periods, by Name [Hierarchy]

The following resource provides information about the disclosure Troubled Debt Restructuring, Debtor, Subsequent Periods, by Name [Hierarchy] which has the name TroubledDebtRestructuringDebtorSubsequentPeriods which is used to refer to this disclosure.

OVERVIEW

Overview of disclosure.


Label:	Troubled Debt Restructuring, Debtor, Subsequent Periods, by Name [Hierarchy]
Name:	TroubledDebtRestructuringDebtorSubsequentPeriods
Parent Topic:	Debt
Documentation:	Disclosure of troubled debt restructurings in the periods following the restructuring by restructuring name.
Commentary:	This subsequent periods disclosure does not break down by creditor, but the current period does. Is that correct? Or, should this have a Creditor [Axis]? Good example.
SEC Level:	Detail
Information model:	[Hierarchy]
Completion state:	WIP
Status:
Exemplar Viewer:	TroubledDebtRestructuringDebtorSubsequentPeriods
US GAAP XBRL Taxonomy Text Block:	us-gaap:ScheduleOfDebtorTroubledDebtRestructuringSubsequentPeriodsTextBlock
US GAAP XBRL Taxonomy Network:	http://fasb.org/us-gaap/role/disclosure/Debt \| Machine-readable \| Human-readable

References to Accounting Standards Codification (ASC) for Concepts in Disclosure

Item	Description	Reference
1	FASB: Topic:470 Subtopic:60 Section:50 Paragraph:2	http://asc.fasb.org/extlink&oid=6402221&loc=d3e15765-112638

Examples

The following is a list of XBRL-based public company financial reports which contain this disclosure and provides an example of this disclosure:

Example of Disclosure: Machine-readable

Exemplars Available for Disclosure: Machine-Readable | Human-Readable

Entity Name and Text Block or Detailed Disclosure
BNC BANCORP TextBlock \| CENTRAL FEDERAL CORP TextBlock \| EAST WEST BANCORP INC TextBlock \| EASTERN VIRGINIA BANKSHARES INC TextBlock \| Federal Home Loan Bank of Chicago TextBlock \| FIRST BANKS, INC TextBlock \| First Savings Financial Group Inc TextBlock \| FIRST SOUTH BANCORP INC /VA/ TextBlock \| GERMAN AMERICAN BANCORP, INC. TextBlock \| HANMI FINANCIAL CORP TextBlock \| HORIZON BANCORP /IN/ TextBlock \| IBERIABANK CORP TextBlock \| INDEPENDENT BANK CORP TextBlock \| Jacksonville Bancorp, Inc. TextBlock \| REPUBLIC BANCORP INC /KY/ TextBlock \| SB FINANCIAL GROUP, INC. TextBlock \| SIERRA BANCORP TextBlock \| SURREY BANCORP TextBlock \| SYNOVUS FINANCIAL CORP TextBlock \| UNIONBANCAL CORP TextBlock \| UNITED COMMUNITY BANKS INC TextBlock \| UNITED SECURITY BANCSHARES INC TextBlock \| West End Indiana Bancshares, Inc. TextBlock \| WILSON BANK HOLDING CO TextBlock \|

Entity Name and Text Block or Detailed Disclosure

Prototype

The following is a prototype of this example. The prototype shows the qualities of this disclosure:

Prototype of Disclosure (Representation structure): Machine Readable

Line	Label	Object Class (Data type)	Period Type	Balance	Report Element Name
1	Troubled Debt Restructuring, Debtor, Subsequent Periods [Table]	Table			us-gaap:TroubledDebtRestructuringDebtorSubsequentPeriodsTable
2	Troubled Debt Restructuring, Debtor, Subsequent Periods [Axis]	Axis			us-gaap:TroubledDebtRestructuringDebtorSubsequentPeriodsAxis
3	Troubled Debt Restructuring, Debtor, Subsequent Periods, Contingent Payments, Name [Domain]	Member			us-gaap:TroubledDebtRestructuringDebtorSubsequentPeriodsContingentPaymentsNameDomain
4	Troubled Debt Restructuring, Debtor, Subsequent Periods [Line Items]	LineItems			us-gaap:TroubledDebtRestructuringDebtorSubsequentPeriodsLineItems
5	Troubled Debt Restructuring, Debtor, Subsequent Periods [Hierarchy]	Concept (ERROR)	ERROR		added:TroubledDebtRestructuringDebtorSubsequentPeriodsHierarchy
6	Troubled Debt Restructuring, Debtor, Subsequent Periods, Contingent Payments, Description	Concept (Text/String)	For Period		us-gaap:TroubledDebtRestructuringDebtorSubsequentPeriodsContingentPaymentsDescription
7	Troubled Debt Restructuring, Debtor, Subsequent Periods, Contingent Payments, Amount	Concept (Monetary)	As Of	Credit	us-gaap:TroubledDebtRestructuringDebtorSubsequentPeriodsContingentPaymentsAmount
8	Troubled Debt Restructuring, Debtor, Subsequent Periods, Contingent Payments, Conditions	Concept (Text/String)	For Period		us-gaap:TroubledDebtRestructuringDebtorSubsequentPeriodsContingentPaymentsConditions

Business Rules

The following is a summary of the mechanical business rules for this disclosure. The mechanical business rules tie the facts of this disclosure together and also can be used to query for this disclosure:

Business Rules for Disclosure: Machine-Readable

From	Arcrole (predicate)	To
disclosures:TroubledDebtRestructuringDebtorSubsequentPeriods	rules-arcroles:disclosure-isSECType	fro:DisclosureType
disclosures:TroubledDebtRestructuringDebtorSubsequentPeriods	rules-arcroles:disclosure-equivalentTextblock	us-gaap:ScheduleOfDebtorTroubledDebtRestructuringSubsequentPeriodsTextBlock
disclosures:TroubledDebtRestructuringDebtorSubsequentPeriods	rules-arcroles:disclosure-hasConceptArrangementPattern	fro:Hierarchy
disclosures:TroubledDebtRestructuringDebtorSubsequentPeriods	rules-arcroles:disclosure-requiresConcept	us-gaap:TroubledDebtRestructuringDebtorSubsequentPeriodsContingentPaymentsDescription
disclosures:TroubledDebtRestructuringDebtorSubsequentPeriods	rules-arcroles:disclosure-requiresAxis	us-gaap:TroubledDebtRestructuringDebtorSubsequentPeriodsAxis

Disclosure Checklist

The following is a list of the accounting related business rules for this disclosure. (Note that this is a work in progress)

Manual Disclosure Checklist Items

Item	Level	Disclosure Checklist Item Label	Commentary	Related

Taxonomy

The following is a list of XBRL-based public company financial reports which contain this disclosure and provides an example of this disclosure:

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Last updated: 5/4/2016 4:10:13 PM