Standard label: | Description of Hybrid Instruments Accounted for at Fair Value |
Name: | us-gaap:DescriptionOfHybridInstrumentsAccountedForAtFairValue |
Documentation: | 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. |
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:DescriptionOfHybridInstrumentsAccountedForAtFairValue |
Label | Role | Language |
Description of Hybrid Instruments Accounted for at Fair Value | http://www.xbrl.org/2003/role/label | en-US |
Reference | Role | Topic |
FASB Accounting Standards Codification 815 15 45 1 | http://fasb.org/us-gaap/role/ref/legacyRef | 815 |
FASB Accounting Standards Codification 815 15 50 1 | http://fasb.org/us-gaap/role/ref/legacyRef | 815 |
FASB Accounting Standards Codification 815 15 50 2 | http://fasb.org/us-gaap/role/ref/legacyRef | 815 |
FASB Accounting Standards Codification 825 10 50 28 (a) | http://fasb.org/us-gaap/role/ref/legacyRef | 825 |