Disclosure informationGain (Loss) on Investments, Excluding Other than Temporary Impairments [Roll Up]

The following resource provides information about the disclosure Gain (Loss) on Investments, Excluding Other than Temporary Impairments [Roll Up] which has the name GainLossonInvestmentsExcludingOtherThanTemporaryImpairmentsRollUp which is used to refer to this disclosure.

OVERVIEW

Overview of disclosure.


Label:	Gain (Loss) on Investments, Excluding Other than Temporary Impairments [Roll Up]
Name:	GainLossonInvestmentsExcludingOtherThanTemporaryImpairmentsRollUp
Parent Topic:	InvestmentsOther
Documentation:	Roll up of details of realized and unrealized gain (loss) on investments excluding other than temporary impairments.
Commentary:
SEC Level:	Detail
Information model:	[Roll Up]
Completion state:	WIP
Status:
US GAAP XBRL Taxonomy Text Block:	NO TEXT BLOCK
US GAAP XBRL Taxonomy Network:	http://fasb.org/us-gaap/role/disclosure/InvestmentsDebtAndEquitySecurities \| Machine-readable \| Human-readable

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

Item	Description	Reference
1	FASB: Topic:320 Subtopic:10 Section:25 Paragraph:1	http://asc.fasb.org/extlink&oid=65884222&loc=d3e22054-111558
2	FASB: Topic:320 Subtopic:10 Section:50 Paragraph:10 Subparagraph:(c)	http://asc.fasb.org/extlink&oid=73527792&loc=d3e27405-111563
3	FASB: Topic:320 Subtopic:10 Section:50 Paragraph:9 Subparagraph:(c)	http://asc.fasb.org/extlink&oid=73527792&loc=d3e27357-111563
4	FASB: Topic:320 Subtopic:10 Section:50 Paragraph:9 Subparagraph:(d)	http://asc.fasb.org/extlink&oid=73527792&loc=d3e27357-111563
5	FASB: Topic:320 Subtopic:10 Section:50 Paragraph:9 Subparagraph:(e)	http://asc.fasb.org/extlink&oid=73527792&loc=d3e27357-111563
6	FASB: Topic:320 Subtopic:10 Section:S99 Paragraph:1 Subparagraph:(SAB Topic 5.M)	http://asc.fasb.org/extlink&oid=65877573&loc=d3e87990-122713

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 Disclosure

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

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	Gain (Loss) on Investments, Excluding Other than Temporary Impairments [Roll Up]	Concept (Text/String)	For Period		us-gaap:GainLossOnInvestmentsExcludingOtherThanTemporaryImpairmentsAbstract
2	Marketable Securities, Gain (Loss), Excluding Other than Temporary Impairments [Roll Up]	Concept (Text/String)	For Period		us-gaap:MarketableSecuritiesGainLossExcludingOtherThanTemporaryImpairmentsAbstract
3	Marketable Securities, Unrealized Gain (Loss), Excluding Other than Temporary Impairments [Roll Up]	Concept (Text/String)	For Period		us-gaap:MarketableSecuritiesUnrealizedGainLossExcludingOtherThanTemporaryImpairmentsAbstract
4	Trading Securities, Change in Unrealized Holding Gain (Loss)	Concept (Monetary)	For Period	Credit	us-gaap:TradingSecuritiesUnrealizedHoldingGainLoss
5	Available-for-sale Securities, Transfers to Trading, Gains (Losses), Excluding Other than Temporary Impairments	Concept (Monetary)	For Period	Credit	us-gaap:AvailableforsaleSecuritiesTransfersToTradingGainsLossesExcludingOtherThanTemporaryImpairments
6	Held-to-maturity Securities, Transferred to Trading Securities, Unrealized Gain (Loss), Excluding Other than Temporary Impairments	Concept (Monetary)	For Period	Credit	us-gaap:HeldtomaturitySecuritiesTransferredToTradingSecuritiesUnrealizedGainLossExcludingOtherThanTemporaryImpairments
7	Marketable Securities, Unrealized Gain (Loss), Excluding Other than Temporary Impairments, Total	Concept (Monetary)	For Period	Credit	us-gaap:MarketableSecuritiesUnrealizedGainLossExcludingOtherThanTemporaryImpairments
8	Marketable Securities, Realized Gain (Loss), Excluding Other than Temporary Impairments [Roll Up]	Concept (Text/String)	For Period		us-gaap:MarketableSecuritiesRealizedGainLossExcludingOtherThanTemporaryImpairmentsAbstract
9	Trading Securities, Realized Gain (Loss)	Concept (Monetary)	For Period	Credit	us-gaap:TradingSecuritiesRealizedGainLoss
10	Available-for-sale Securities, Gross Realized Gain (Loss), Excluding Other than Temporary Impairments	Concept (Monetary)	For Period	Credit	us-gaap:AvailableforsaleSecuritiesGrossRealizedGainLossExcludingOtherThanTemporaryImpairments
11	Held-to-maturity Securities, Sold Security, Realized Gain (Loss), Excluding Other than Temporary Impairments	Concept (Monetary)	For Period	Credit	us-gaap:HeldtomaturitySecuritiesSoldSecurityRealizedGainLossExcludingOtherThanTemporaryImpairments
12	Marketable Securities, Realized Gain (Loss), Excluding Other than Temporary Impairments, Total	Concept (Monetary)	For Period	Credit	us-gaap:MarketableSecuritiesRealizedGainLossExcludingOtherThanTemporaryImpairments
13	Marketable Securities, Gain (Loss), Excluding Other than Temporary Impairments, Total	Concept (Monetary)	For Period	Credit	us-gaap:MarketableSecuritiesGainLossExcludingOtherThanTemporaryImpairments
14	Cost-method Investments, Realized Gain (Loss), Excluding Other than Temporary Impairments	Concept (Monetary)	For Period	Credit	us-gaap:CostmethodInvestmentsRealizedGainLossExcludingOtherThanTemporaryImpairments
15	Realized Investment Gains (Losses) [Roll Up]	Concept (Text/String)	For Period		us-gaap:RealizedInvestmentGainsLossesAbstract
16	Gain (Loss) on Securitization of Financial Assets	Concept (Monetary)	For Period	Credit	us-gaap:GainLossOnSecuritizationOfFinancialAssets
17	Gain (Loss) on Sale of Securities, Net	Concept (Monetary)	For Period	Credit	us-gaap:GainLossOnSaleOfSecuritiesNet
18	Gain (Loss) on Sales of Loans, Net	Concept (Monetary)	For Period	Credit	us-gaap:GainLossOnSalesOfLoansNet
19	Gain (Loss) on Sale of Capital Leases, Net	Concept (Monetary)	For Period	Credit	us-gaap:GainLossOnSaleOfCapitalLeasesNet
20	Gain (Loss) on Sale of Leased Assets, Net, Operating Leases	Concept (Monetary)	For Period	Credit	us-gaap:GainLossOnSaleOfLeasedAssetsNetOperatingLeases
21	Gains (Losses) on Sales of Investment Real Estate	Concept (Monetary)	For Period	Credit	us-gaap:GainsLossesOnSalesOfInvestmentRealEstate
22	Gains (Losses) on Sales of Other Assets	Concept (Monetary)	For Period	Credit	us-gaap:GainsLossesOnSalesOfOtherAssets
23	Realized Investment Gains (Losses), Total	Concept (Monetary)	For Period	Credit	us-gaap:RealizedInvestmentGainsLosses
24	Gain (Loss) on Investments, Excluding Other than Temporary Impairments, Total	Concept (Monetary)	For Period	Credit	us-gaap:GainLossOnInvestmentsExcludingOtherThanTemporaryImpairments

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:GainLossonInvestmentsExcludingOtherThanTemporaryImpairmentsRollUp	rules-arcroles:disclosure-isSECType	fro:DisclosureType
disclosures:GainLossonInvestmentsExcludingOtherThanTemporaryImpairmentsRollUp	rules-arcroles:disclosure-hasConceptArrangementPattern	fro:RollUp
disclosures:GainLossonInvestmentsExcludingOtherThanTemporaryImpairmentsRollUp	rules-arcroles:disclosure-requiresConcept	us-gaap:GainLossOnInvestmentsExcludingOtherThanTemporaryImpairments

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 4:10:35 PM