Index Index

Fair Value Option, Other Eligible Items [Member]

NameFairValueOptionOtherEligibleItemsMember
Namespacehttp://fasb.org/us-gaap/2020-01-31
Prefixus-gaap
Data typenonnum:domainItemType
Period typeduration
Substitution Groupxbrli:item
BalanceNone
NillableTrue
AbstractTrue

Labels

TextLangRoleContainer role
This element embodies certain items identified as eligible for the fair value option that are not within the definition of financial assets and liabilities. Such items may consist of: (a) a firm commitment that would otherwise not be recognized at inception and that involves only financial instruments (for example, a forward purchase contract for a loan that is not readily convertible to cash. That commitment involves only financial instruments-a loan and cash-and would not otherwise be recognized because it is not a derivative instrument; (b) a written loan commitment; (c) the rights and obligations under an insurance contract that is not a financial instrument (because it requires or permits the insurer to provide goods or services rather than a cash settlement), but whose terms permit the insurer to settle by paying a third party to provide those goods or services; (d) the rights and obligations under a warranty that is not a financial instrument (because it requires or permits the warrantor to provide goods or services rather than a cash settlement) but whose terms permit the warrantor to settle by paying a third party to provide those goods or services; and (e) a host financial instrument resulting from the separation of an embedded nonfinancial derivative instrument from a nonfinancial hybrid instrument (for example, an instrument in which the value of the bifurcated embedded derivative is payable in cash, services, or merchandise but the debt host is payable only in cash).en-UShttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link
Fair Value Option, Other Eligible Items [Member]en-UShttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link

References

NameValueRole
PublisherFASBhttp://fasb.org/us-gaap/role/ref/legacyRef
NameAccounting Standards Codificationhttp://fasb.org/us-gaap/role/ref/legacyRef
Topic825http://fasb.org/us-gaap/role/ref/legacyRef
SubTopic10http://fasb.org/us-gaap/role/ref/legacyRef
Section15http://fasb.org/us-gaap/role/ref/legacyRef
Paragraph4http://fasb.org/us-gaap/role/ref/legacyRef
Subparagraph(b)-(f)http://fasb.org/us-gaap/role/ref/legacyRef
URIhttp://asc.fasb.org/extlink&oid=121590047&loc=d3e12026-108606http://fasb.org/us-gaap/role/ref/legacyRef

Related Child Concepts

NameRelation TypeRole
us-gaap:FirmCommitmentNotRecognizedAtInceptionFairValueOptionMember
domain-memberhttp://fasb.org/us-gaap/role/eedm/ExtensibleEnumerationLists
us-gaap:WrittenLoanCommitmentFairValueOptionMember
domain-memberhttp://fasb.org/us-gaap/role/eedm/ExtensibleEnumerationLists
us-gaap:InsuranceContractRightsAndObligationsFairValueOptionMember
domain-memberhttp://fasb.org/us-gaap/role/eedm/ExtensibleEnumerationLists
us-gaap:WarrantyRightsAndObligationsFairValueOptionMember
domain-memberhttp://fasb.org/us-gaap/role/eedm/ExtensibleEnumerationLists
us-gaap:SeparatedHostFinancialInstrumentFairValueOptionMember
domain-memberhttp://fasb.org/us-gaap/role/eedm/ExtensibleEnumerationLists

Related Parent Concepts

NameRelation TypeRole
us-gaap:TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain
domain-memberhttp://fasb.org/us-gaap/role/eedm/ExtensibleEnumerationLists

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