Disclosure informationLife Insurance, Corporate or Bank Owned, Note [Note Level]

The following resource provides information about the disclosure Life Insurance, Corporate or Bank Owned, Note [Note Level] which has the name LifeInsuranceCorporateOrBankOwned which is used to refer to this disclosure.

OVERVIEW

Overview of disclosure.


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:
SEC 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

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
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 \|

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	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

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:LifeInsuranceCorporateOrBankOwned	rules-arcroles:disclosure-isSECType	fro:DisclosureType
disclosures:LifeInsuranceCorporateOrBankOwned	rules-arcroles:disclosure-equivalentTextblock	us-gaap:LifeInsuranceCorporateOrBankOwnedTextBlock
disclosures:LifeInsuranceCorporateOrBankOwned	rules-arcroles:disclosure-hasConceptArrangementPattern	fro:Level1TextBlock

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:

To the extent possible under law, the person who associated CC0 with this work has waived all copyright and related or neighboring rights to this work.

Last updated: 5/4/2016 4:10:06 PM