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cm:Concept: us-gaap:FairValueOptionEventsTriggeringElectionReasons
Standard label: Fair Value, Option, Events Triggering Election, Reasons
Name: us-gaap:FairValueOptionEventsTriggeringElectionReasons
Documentation: This item represents information describing the nature of certain events which have occurred and thereby allow the fair value option to be elected for a previously ineligible item. Such events may consist of: (1) (a) an investment becoming subject to the equity method of accounting (for example, an investment may previously had been reported as a security categorized as trading or available-for-sale and the level of investment has increased sufficiently to mandate the equity method of accounting) or (b) a subsidiary or variable interest entity ceases to be consolidated but a continuing interest is retained (for example, a majority voting interest is no longer held but the Company continues to hold some common stock); or (2) an event that requires an eligible item to be measured at fair value at the time of the event but does not require fair value measurement at each reporting date after that, excluding the recognition of impairment under lower-of-cost-or-market accounting or other-than-temporary impairment.
Object type: cm:Concept
Data type: Text/String (xbrli:stringItemType)
Period type: For Period (duration)
Balance type: (no balance type)
Abstract: false
Workiva Wdesk Taxonomy Analyzer: us-gaap:FairValueOptionEventsTriggeringElectionReasons

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Labels
Label Role Language
Fair Value, Option, Events Triggering Election, Reasons http://www.xbrl.org/2003/role/label en-US

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References
Reference Role Topic
FASB Accounting Standards Codification 825 10 50 32 (a) http://fasb.org/us-gaap/role/ref/legacyRef 825