Description of Hybrid Instruments Accounted for at Fair Value

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

Labels

TextLangRoleContainer role
Description of Hybrid Instruments Accounted for at Fair Valueen-UShttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
Description of hybrid instrument requiring bifurcation that has been recognized at fair value in its entirety with changes in fair value recognized in earnings. The recognized hybrid financial instrument could be an asset or a liability and could be acquired or issued by the entity. May include discussion of the entity's policy regarding the fair value election for hybrid instruments. A hybrid instrument may be in the form of a structured note, equity-indexed or equity-lined note, equity-indexed certificate of deposit, variable principal redemption bond, crude oil knock-in note, gold-linked bull note, disaster bond short-term loan with a foreign currency option, and convertible debt.en-UShttp://www.xbrl.org/2003/role/documentationhttp://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
Section50http://fasb.org/us-gaap/role/ref/legacyRef
Paragraph28http://fasb.org/us-gaap/role/ref/legacyRef
Subparagraph(a)http://fasb.org/us-gaap/role/ref/legacyRef
URIhttp://asc.fasb.org/extlink&oid=75031198&loc=d3e14064-108612http://fasb.org/us-gaap/role/ref/legacyRef
PublisherFASBhttp://fasb.org/us-gaap/role/ref/legacyRef
NameAccounting Standards Codificationhttp://fasb.org/us-gaap/role/ref/legacyRef
Topic815http://fasb.org/us-gaap/role/ref/legacyRef
SubTopic15http://fasb.org/us-gaap/role/ref/legacyRef
Section50http://fasb.org/us-gaap/role/ref/legacyRef
Paragraph2http://fasb.org/us-gaap/role/ref/legacyRef
URIhttp://asc.fasb.org/extlink&oid=35708913&loc=d3e50883-113970http://fasb.org/us-gaap/role/ref/legacyRef
PublisherFASBhttp://fasb.org/us-gaap/role/ref/legacyRef
NameAccounting Standards Codificationhttp://fasb.org/us-gaap/role/ref/legacyRef
Topic815http://fasb.org/us-gaap/role/ref/legacyRef
SubTopic15http://fasb.org/us-gaap/role/ref/legacyRef
Section50http://fasb.org/us-gaap/role/ref/legacyRef
Paragraph1http://fasb.org/us-gaap/role/ref/legacyRef
URIhttp://asc.fasb.org/extlink&oid=35708913&loc=d3e50876-113970http://fasb.org/us-gaap/role/ref/legacyRef
PublisherFASBhttp://fasb.org/us-gaap/role/ref/legacyRef
NameAccounting Standards Codificationhttp://fasb.org/us-gaap/role/ref/legacyRef
Topic815http://fasb.org/us-gaap/role/ref/legacyRef
SubTopic15http://fasb.org/us-gaap/role/ref/legacyRef
Section45http://fasb.org/us-gaap/role/ref/legacyRef
Paragraph1http://fasb.org/us-gaap/role/ref/legacyRef
URIhttp://asc.fasb.org/extlink&oid=116690713&loc=d3e50806-113969http://fasb.org/us-gaap/role/ref/legacyRef

Related Parent Concepts

NameRelation TypeRole
us-gaap:HybridInstrumentsAbstract
parent-childhttp://fasb.org/us-gaap/role/disclosure/DerivativeInstrumentsAndHedgingActivities