Index Index

Debt Securities, Held-to-maturity, Transfer, Circumstance for Decision

NameHeldToMaturitySecuritiesTransferredSecurityCircumstancesForDecisionToTransfer
Namespacehttp://fasb.org/us-gaap/2020-01-31
Prefixus-gaap
Data typexbrli:stringItemType
Period typeduration
Substitution Groupxbrli:item
BalanceNone
NillableTrue
AbstractFalse

Labels

TextLangRoleContainer role
Debt Securities, Held-to-maturity, Transfer, Circumstance for Decisionen-UShttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
Description of circumstance leading to decision to transfer from investment in debt security measured at amortized cost (held-to-maturity) to another measurement category.en-UShttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link

References

NameValueRole
SourceNameFinancial Instruments-Recognition and Measurementhttp://fasb.org/srt/role/changeNote/changeNote
TaxonomyVersion2018http://fasb.org/srt/role/changeNote/changeNote
ChangeDate2017-08http://fasb.org/srt/role/changeNote/changeNote
ModifiedLabelstruehttp://fasb.org/srt/role/changeNote/changeNote
ModifiedDocumentationtruehttp://fasb.org/srt/role/changeNote/changeNote
PreviousDocumentationFor any transfers from securities categorized as held-to-maturity, describe the circumstances leading to the decision to transfer the security to another category of investments in debt and equity securities (trading or available-for-sale). Such transfers are generally not expected to occur, but may be justified in circumstances such as: (a) evidence of a significant deterioration in the issuer's creditworthiness; (b) a change in tax law that eliminates or reduces the tax-exempt status of interest on the debt security (but not a change in tax law that revises the marginal tax rates applicable to interest income); (c) a major business combination or major disposition (such as sale of a component of an entity) that necessitates the sale or transfer of held-to-maturity securities to maintain the enterprise's existing interest rate risk position or credit risk policy; (d) a change in statutory or regulatory requirements significantly modifying either what constitutes a permissible investment or the maximum level of investments in certain kinds of securities, thereby causing an enterprise to dispose of a held-to-maturity security; (e) a significant increase by the regulator in the industry's capital requirements that causes the enterprise to downsize by selling held-to-maturity securities; or (f) a significant increase in the risk weights of debt securities used for regulatory risk-based capital purposes.http://fasb.org/srt/role/changeNote/changeNote
Source_ASU_Number2016-01http://fasb.org/srt/role/changeNote/changeNote
PublisherFASBhttp://fasb.org/us-gaap/role/ref/legacyRef
NameAccounting Standards Codificationhttp://fasb.org/us-gaap/role/ref/legacyRef
Topic320http://fasb.org/us-gaap/role/ref/legacyRef
SubTopic10http://fasb.org/us-gaap/role/ref/legacyRef
Section50http://fasb.org/us-gaap/role/ref/legacyRef
Paragraph10http://fasb.org/us-gaap/role/ref/legacyRef
Subparagraph(d)http://fasb.org/us-gaap/role/ref/legacyRef
URIhttp://asc.fasb.org/extlink&oid=121645371&loc=d3e27405-111563http://fasb.org/us-gaap/role/ref/legacyRef

Related Parent Concepts

NameRelation TypeRole
us-gaap:HeldToMaturitySecuritiesTransfersAbstract
parent-childhttp://fasb.org/us-gaap/role/disclosure/InvestmentsDebtAndEquitySecurities
us-gaap:HeldToMaturitySecuritiesTransfersAbstract
domain-memberhttp://fasb.org/us-gaap/role/disclosure/InvestmentsDebtAndEquitySecuritiesScheduleOfHeldToMaturitySecuritiesTable

Legal Notice: This demo website displays data, which is publicly available on the Internet. Copyright of all materials is owned by the corresponding data provider. Links to data providers are given for each taxonomy. Data is displayed without any change of lexical information, or identifiers. No part of this website should be considered normative information.

© 2021 by Skynet LLC