XML 25 R27.htm IDEA: XBRL DOCUMENT

Fair Value Measurements (Tables)

6 Months Ended

Jun. 30, 2011

Fair Value of Financial Instruments [Line Items]

Assets and liabilities measured on recurring basis


June 30, 2011	Level 1		Level 2			Level 3			Total
	*(In millions)*
Assets
Corporate debt securities	$	—	$	868		$	—		$	868
Derivative assets — commodity contracts		—		312			—			312
Derivative assets — FTRs		—		—			13			13
Derivative assets — interest rate swaps		—		4			—			4
Derivative assets — NUG contracts⁽¹⁾		—		—			75			75
Equity securities⁽²⁾		198		—			—			198
Foreign government debt securities		—		206			—			206
U.S. government debt securities		—		673			—			673
U.S. state debt securities		—		306			—			306
Other⁽⁴⁾		—		146			—			146

Total assets	$	198	$	2,515		$	88		$	2,801


Liabilities
Derivative liabilities — commodity contracts	$	—	$	(362	)	$	—		$	(362	)
Derivative liabilities — FTRs		—		—			(7	)		(7	)
Derivative liabilities — interest rate swaps		—		(5	)		—			(5	)
Derivative liabilities — NUG contracts⁽¹⁾		—		—			(522	)		(522	)

Total liabilities	$	—	$	(367	)	$	(529	)	$	(896	)


Net assets (liabilities)⁽³⁾	$	198	$	2,148		$	(441	)	$	1,905


December 31, 2010	Level 1		Level 2			Level 3			Total
	*(In millions)*
Assets
Corporate debt securities	$	—	$	597		$	—		$	597
Derivative assets — commodity contracts		—		250			—			250
Derivative assets — NUG contracts⁽¹⁾		—		—			122			122
Equity securities⁽²⁾		338		—			—			338
Foreign government debt securities		—		149			—			149
U.S. government debt securities		—		595			—			595
U.S. state debt securities		—		379			—			379
Other⁽⁴⁾		—		219			—			219

Total assets	$	338	$	2,189		$	122		$	2,649


Liabilities
Derivative liabilities — commodity contracts	$	—	$	(348	)	$	—		$	(348	)
Derivative liabilities — NUG contracts⁽¹⁾		—		—			(466	)		(466	)

Total liabilities	$	—	$	(348	)	$	(466	)	$	(814	)


Net assets (liabilities)⁽³⁾	$	338	$	1,841		$	(344	)	$	1,835


⁽¹⁾		NUG contracts are generally subject to regulatory accounting and do not materially impact earnings.

⁽²⁾		NDT funds hold equity portfolios the performance of which is benchmarked against the S&P 500 Index or Russell 3000 Index.

⁽³⁾		Excludes $6 million and $(7) million as of June 30, 2011 and December 31, 2010, respectively, of receivables, payables, deferred taxes and accrued income associated with the financial instruments reflected within the fair value table.

⁽⁴⁾		Primarily consists of cash and cash equivalents.

Reconciliation of changes in the fair value roll forward of level 3 measurements of NUG contracts


	Derivative Asset⁽¹⁾			Derivative Liability⁽¹⁾			Net⁽¹⁾
	*(In millions)*
January 1, 2011 Balance	$	122		$	(466	)	$	(344	)
Realized gain (loss)		—			—			—
Unrealized gain (loss)		(40	)		(203	)		(243	)
Purchases		13			(3	)		10
Issuances		—			—			—
Sales		—			—			—
Settlements		(6	)		154			148
Transfers into Level 3		—			(12	)		(12	)

June 30, 2011 Balance	$	89		$	(530	)	$	(441	)


January 1, 2010 Balance	$	200		$	(643	)	$	(443	)
Realized gain (loss)		—			—			—
Unrealized gain (loss)		(71	)		(110	)		(181	)
Purchases		—			—			—
Issuances		—			—			—
Sales		—			—			—
Settlements		(7	)		287			280
Transfers into Level 3		—			—			—

December 31, 2010 Balance	$	122		$	(466	)	$	(344	)


⁽¹⁾		Changes in the fair value of NUG contracts are generally subject to regulatory accounting and do not materially impact earnings.

Fair value and related carrying amounts of long-term debt and other long-term obligations


	June 30, 2011				December 31, 2010
	Carrying		Fair		Carrying		Fair
	Value		Value		Value		Value
	*(In millions)*
FirstEnergy⁽¹⁾	$	18,371	$	19,436	$	13,928	$	14,845
FES		4,056		4,310		4,279		4,403
OE		1,158		1,367		1,159		1,321
CEI		1,831		2,083		1,853		2,035
TE		600		690		600		653
JCP&L		1,795		2,008		1,810		1,962
Met-Ed		729		828		742		821
Penelec		1,120		1,231		1,120		1,189


⁽¹⁾		Includes debt assumed in the Allegheny merger (See Note 2) with a carrying value and a fair value as of June 30, 2011 of $4,530 million and $4,127 million, respectively.

Amortized cost basis, unrealized gains and losses and fair values of investments in available-for-sale securities


	June 30, 2011⁽¹⁾								December 31, 2010⁽²⁾
	Cost		Unrealized		Unrealized		Fair		Cost		Unrealized		Unrealized		Fair
	Basis		Gains		Losses		Value		Basis		Gains		Losses		Value
	*(In millions)*
Debt securities
FirstEnergy	$	2,015	$	48	$	—	$	2,063	$	1,699	$	31	$	—	$	1,730
FES		1,023		26		—		1,049		980		13		—		993
OE		128		3		—		131		123		1		—		124
TE		52		1		—		53		42		—		—		42
JCP&L		353		9		—		362		281		9		—		290
Met-Ed		249		5		—		254		127		4		—		131
Penelec		210		4		—		214		145		4		—		149

Equity securities
FirstEnergy	$	187	$	11	$	—	$	198	$	268	$	69	$	—	$	337
FES		90		6		—		96		—		—		—		—
TE		24		2		—		26		—		—		—		—
JCP&L		21		1		—		22		80		17		—		97
Met-Ed		32		1		—		33		125		35		—		160
Penelec		20		1		—		21		63		16		—		79


⁽¹⁾		Excludes cash investments, receivables, payables, deferred taxes and accrued income: FirstEnergy – $130 million; FES – $39 million; OE – $3 million; JCP&L – $19 million; Met-Ed – $14 million and Penelec – $55 million.

⁽²⁾		Excludes cash investments, receivables, payables, deferred taxes and accrued income: FirstEnergy – $193 million; FES – $153 million; OE – $3 million; TE – $34 million; JCP&L – $3 million; Met-Ed – $(3) million and Penelec – $4 million.

Proceeds from the sale of investments in available-for-sale securities, realized gains and losses on those sales, and interest and dividend income


Three Months Ended June 30,

								Interest and
2011	Sales Proceeds		Realized Gains		Realized Losses			Dividend Income
	*(In millions)*
FirstEnergy	$	734	$	22	$	(16	)	$	28
FES		297		10		(7	)		17
OE		12		—		—			1
TE		15		1		(1	)		1
JCP&L		159		4		(2	)		4
Met-Ed		165		4		(3	)		3
Penelec		86		3		(3	)		2


								Interest and
2010	Sales Proceeds		Realized Gains		Realized Losses			Dividend Income
	*(In millions)*
FirstEnergy	$	1,183	$	46	$	(36	)	$	16
FES		685		41		(35	)		9
OE		57		2		—			—
TE		76		2		—			—
JCP&L		91		—		—			3
Met-Ed		233		1		(1	)		2
Penelec		41		—		—			2


Six Months Ended June 30,

								Interest and
2011	Sales Proceeds		Realized Gains		Realized Losses			Dividend Income
	*(In millions)*
FirstEnergy	$	1,703	$	122	$	(45	)	$	52
FES		513		22		(23	)		32
OE		20		—		—			2
TE		28		1		(2	)		1
JCP&L		376		26		(6	)		8
Met-Ed		501		48		(7	)		5
Penelec		265		25		(7	)		4


								Interest and
2010	Sales Proceeds		Realized Gains		Realized Losses			Dividend Income
	*(In millions)*
FirstEnergy	$	1,915	$	83	$	(86	)	$	37
FES		957		54		(58	)		22
OE		60		2		—			1
TE		107		3		—			1
JCP&L		281		9		(9	)		7
Met-Ed		377		9		(12	)		3
Penelec		134		6		(7	)		3

Amortized cost basis, unrealized gains and losses, and approximate fair values of investments in held-to-maturity securities


	June 30, 2011								December 31, 2010
	Cost		Unrealized		Unrealized		Fair		Cost		Unrealized		Unrealized		Fair
	Basis		Gains		Losses		Value		Basis		Gains		Losses		Value
	*(In millions)*
Debt Securities
FirstEnergy	$	414	$	84	$	—		498	$	476	$	91	$	—	$	567
OE		178		45		—		223		190		51		—		241
CEI		287		39		—		326		340		41		—		381

Approximate fair value and related carrying amounts of notes receivable


	June 30, 2011				December 31, 2010
	Carrying		Fair		Carrying		Fair
	Value		Value		Value		Value
	*(In millions)*
Notes Receivable
FirstEnergy	$	6	$	7	$	7	$	8
TE		82		94		104		118

FES

Fair Value of Financial Instruments [Line Items]

Assets and liabilities measured on recurring basis


June 30, 2011	Level 1		Level 2			Level 3		Total
	*(In millions)*
Assets
Corporate debt securities	$	—	$	562		$	—	$	562
Derivative assets — commodity contracts		—		283			—		283
Derivative assets — FTRs		—		—			2		2
Equity securities⁽³⁾		96		—			—		96
Foreign government debt securities		—		160			—		160
U.S. government debt securities		—		316			—		316
U.S. state debt securities		—		7			—		7
Other⁽²⁾		—		42			—		42

Total assets	$	96	$	1,370		$	2	$	1,468


Liabilities
Derivative liabilities — commodity contracts	$	—	$	(327	)	$	—	$	(327	)

Total liabilities	$	—	$	(327	)	$	—	$	(327	)


Net assets (liabilities)⁽¹⁾	$	96	$	1,043		$	2	$	1,141


December 31, 2010	Level 1		Level 2			Level 3		Total
	*(In millions)*
Assets
Corporate debt securities	$	—	$	528		$	—	$	528
Derivative assets — commodity contracts		—		241			—		241
Foreign government debt securities		—		147			—		147
U.S. government debt securities		—		308			—		308
U.S. state debt securities		—		6			—		6
Other⁽²⁾		—		148			—		148

Total assets	$	—	$	1,378		$	—	$	1,378


Liabilities
Derivative liabilities — commodity contracts	$	—	$	(348	)	$	—	$	(348	)

Total liabilities	$	—	$	(348	)	$	—	$	(348	)


Net assets (liabilities)⁽¹⁾	$	—	$	1,030		$	—	$	1,030


⁽¹⁾		Excludes $7 million as of December 31, 2010 of receivables, payables, deferred taxes and accrued income associated with the financial instruments reflected within the fair value table.

⁽²⁾		Primarily consists of cash and cash equivalents.

⁽³⁾		NDT funds hold equity portfolios the performance of which is benchmarked against the S&P 500 Index or Russell 3000 Index.

Reconciliation of changes in the fair value roll forward of level 3 measurements of NUG contracts


	Derivative Asset			Derivative Liability		Net
	FTRs			FTRs		FTRs
	*(In millions)*
January 1, 2011 Balance	$	—		$	—	$	—
Realized gain (loss)		—			—		—
Unrealized gain (loss)		1			—		1
Purchases		2			—		2
Issuances		—			—		—
Sales		—			—		—
Settlements		(1	)		—		(1	)
Transfers in (out) of Level 3		—			—		—

June 30, 2011 Balance	$	2		$	—	$	2

Fair Value of Financial Instruments [Line Items]

Assets and liabilities measured on recurring basis


June 30, 2011	Level 1		Level 2		Level 3		Total
	*(In millions)*
Assets
U.S. government debt securities	$	—	$	131	$	—	$	131
Other		—		2		—		2

Total assets⁽¹⁾	$	—	$	133	$	—	$	133


December 31, 2010	Level 1		Level 2		Level 3		Total
	*(In millions)*
Assets
U.S. government debt securities	$	—	$	124	$	—	$	124
Other		—		2		—		2

Total assets⁽¹⁾	$	—	$	126	$	—	$	126


⁽¹⁾		Excludes $2 million and $1 million as of June 30, 2011 and December 31, 2010, respectively, of receivables, payables, deferred taxes and accrued income associated with the financial instruments reflected within the fair value table.

Fair Value of Financial Instruments [Line Items]

Assets and liabilities measured on recurring basis


June 30, 2011	Level 1		Level 2		Level 3		Total
	*(In millions)*
Assets
Corporate debt securities	$	—	$	16	$	—	$	16
Equity securities⁽³⁾		26		—		—		26
U.S. government debt securities		—		33		—		33
U.S. state debt securities		—		1		—		1
Other⁽²⁾		—		3		—		3

Total assets⁽¹⁾	$	26	$	53	$	—	$	79


December 31, 2010	Level 1		Level 2		Level 3		Total
	*(In millions)*
Assets
Corporate debt securities	$	—	$	7	$	—	$	7
U.S. government debt securities		—		33		—		33
U.S. state debt securities		—		1		—		1
Other⁽²⁾		—		35		—		35

Total assets⁽¹⁾	$	—	$	76	$	—	$	76


⁽¹⁾		Excludes $(1) million and $2 million as of June 30, 2011 and December 31, 2010, respectively of receivables, payables, deferred taxes and accrued income associated with the financial instruments reflected within the fair value table.

⁽²⁾		Primarily consists of cash and cash equivalents.

⁽³⁾		NDT funds hold equity portfolios the performance of which is benchmarked against the S&P 500 Index or Russell 3000 Index.

JCP&L

Fair Value of Financial Instruments [Line Items]

Assets and liabilities measured on recurring basis


June 30, 2011	Level 1		Level 2		Level 3			Total
	*(In millions)*
Assets
Corporate debt securities	$	—	$	81	$	—		$	81
Derivative assets — NUG contracts⁽¹⁾		—		—		5			5
Equity securities⁽²⁾		21		—		—			21
Foreign government debt securities		—		13		—			13
U.S. government debt securities		—		54		—			54
U.S. state debt securities		—		215		—			215
Other		—		14		—			14

Total assets	$	21	$	377	$	5		$	403


Liabilities
Derivative liabilities — NUG contracts⁽¹⁾	$	—	$	—	$	(240	)	$	(240	)

Total liabilities	$	—	$	—	$	(240	)	$	(240	)


Net assets (liabilities)⁽³⁾	$	21	$	377	$	(235	)	$	163


December 31, 2010	Level 1		Level 2		Level 3			Total
	*(In millions)*
Assets
Corporate debt securities	$	—	$	23	$	—		$	23
Derivative assets — commodity contracts		—		2		—			2
Derivative assets — NUG contracts⁽¹⁾		—		—		6			6
Equity securities⁽²⁾		96		—		—			96
U.S. government debt securities		—		33		—			33
U.S. state debt securities		—		236		—			236
Other		—		4		—			4

Total assets	$	96	$	298	$	6		$	400


Liabilities
Derivative liabilities — NUG contracts⁽¹⁾	$	—	$	—	$	(233	)	$	(233	)

Total liabilities	$	—	$	—	$	(233	)	$	(233	)


Net assets (liabilities)⁽³⁾	$	96	$	298	$	(227	)	$	167


⁽¹⁾		NUG contracts are subject to regulatory accounting and do not impact earnings.

⁽²⁾		NDT funds hold equity portfolios the performance of which is benchmarked against the S&P 500 Index or Russell 3000 Index.

⁽³⁾		Excludes $5 million and $(3) million as of June 30, 2011 and December 31, 2010, respectively, of receivables, payables, deferred taxes and accrued income associated with the financial instruments reflected within the fair value table.

Reconciliation of changes in the fair value roll forward of level 3 measurements of NUG contracts


	Derivative Asset			Derivative Liability			Net
	NUG Contracts⁽¹⁾			NUG Contracts⁽¹⁾			NUG Contracts⁽¹⁾
	*(In millions)*
January 1, 2011 Balance	$	6		$	(233	)	$	(227	)
Realized gain (loss)		—			—			—
Unrealized gain (loss)		(1	)		(71	)		(72	)
Purchases		—			—			—
Issuances		—			—			—
Sales		—			—			—
Settlements		—			64			64
Transfers in (out) of Level 3		—			—			—

June 30, 2011 Balance	$	5		$	(240	)	$	(235	)


January 1, 2010 Balance	$	8		$	(399	)	$	(391	)
Realized gain (loss)		—			—			—
Unrealized gain (loss)		(1	)		36			35
Purchases		—			—			—
Issuances		—			—			—
Sales		—			—			—
Settlements		(1	)		130			129
Transfers in (out) of Level 3		—			—			—

December 31, 2010 Balance	$	6		$	(233	)	$	(227	)


⁽¹⁾		Changes in the fair value of NUG contracts are subject to regulatory accounting and do not impact earnings.

Met-Ed

Fair Value of Financial Instruments [Line Items]

Assets and liabilities measured on recurring basis


June 30, 2011	Level 1		Level 2		Level 3			Total
	*(In millions)*
Assets
Corporate debt securities	$	—	$	138	$	—		$	138
Derivative assets — NUG contracts⁽¹⁾		—		—		66			66
Equity securities⁽²⁾		33		—		—			33
Foreign government debt securities		—		20		—			20
U.S. government debt securities		—		87		—			87
U.S. state debt securities		—		2		—			2
Other		—		22		—			22

Total assets	$	33	$	269	$	66		$	368


Liabilities
Derivative liabilities — NUG contracts⁽¹⁾	$	—	$	—	$	(122	)	$	(122	)

Total liabilities	$	—	$	—	$	(122	)	$	(122	)


Net assets (liabilities)⁽³⁾	$	33	$	269	$	(56	)	$	246


December 31, 2010	Level 1		Level 2		Level 3			Total
	*(In millions)*
Assets
Corporate debt securities	$	—	$	32	$	—		$	32
Derivative assets — commodity contracts		—		5		—			5
Derivative assets — NUG contracts⁽¹⁾		—		—		112			112
Equity securities⁽²⁾		160		—		—			160
Foreign government debt securities		—		1		—			1
U.S. government debt securities		—		88		—			88
U.S. state debt securities		—		2		—			2
Other		—		14		—			14

Total assets	$	160	$	142	$	112		$	414


Liabilities
Derivative liabilities — NUG contracts⁽¹⁾	$	—	$	—	$	(116	)	$	(116	)

Total liabilities	$	—	$	—	$	(116	)	$	(116	)


Net assets (liabilities)⁽³⁾	$	160	$	142	$	(4	)	$	298


⁽¹⁾		NUG contracts are subject to regulatory accounting and do not impact earnings.

⁽²⁾		NDT funds hold equity portfolios the performance of which is benchmarked against the S&P 500 Index or Russell 3000 Index.

⁽³⁾		Excludes $(1) million and $(9) million as of June 30, 2011 and December 31, 2010, respectively, of receivables, payables, deferred taxes and accrued income associated with the financial instruments reflected within the fair value table.

Reconciliation of changes in the fair value roll forward of level 3 measurements of NUG contracts


	Derivative Asset			Derivative Liability			Net
	NUG Contracts⁽¹⁾			NUG Contracts⁽¹⁾			NUG Contracts⁽¹⁾
	*(In millions)*
January 1, 2011 Balance	$	112		$	(116	)	$	(4	)
Realized gain (loss)		—			—			—
Unrealized gain (loss)		(42	)		(36	)		(78	)
Purchases		—			—			—
Issuances		—			—			—
Sales		—			—			—
Settlements		(4	)		30			26
Transfers in (out) of Level 3		—			—			—

June 30, 2011 Balance	$	66		$	(122	)	$	(56	)


January 1, 2010 Balance	$	176		$	(143	)	$	33
Realized gain (loss)		—			—			—
Unrealized gain (loss)		(59	)		(38	)		(97	)
Purchases		—			—			—
Issuances		—			—			—
Sales		—			—			—
Settlements		(5	)		65			60
Transfers in (out) of Level 3		—			—			—

December 31, 2010 Balance	$	112		$	(116	)	$	(4	)


⁽¹⁾		Changes in the fair value of NUG contracts are subject to regulatory accounting and do not impact earnings.

Penelec

Fair Value of Financial Instruments [Line Items]

Assets and liabilities measured on recurring basis


June 30, 2011	Level 1		Level 2		Level 3			Total
	*(In millions)*
Assets
Corporate debt securities	$	—	$	69	$	—		$	69
Derivative assets — NUG contracts⁽¹⁾		—		—		4			4
Equity securities⁽²⁾		20		—		—			20
Foreign government debt securities				12					12
U.S. government debt securities		—		52		—			52
U.S. state debt securities		—		81		—			81
Other		—		53		—			53

Total assets	$	20	$	267	$	4		$	291


Liabilities
Derivative liabilities — NUG contracts⁽¹⁾	$	—	$	—	$	(160	)	$	(160	)

Total liabilities	$	—	$	—	$	(160	)	$	(160	)


Net assets (liabilities)⁽³⁾	$	20	$	267	$	(156	)	$	131


December 31, 2010	Level 1		Level 2		Level 3			Total
	*(In millions)*
Assets
Corporate debt securities	$	—	$	8	$	—		$	8
Derivative assets — commodity contracts		—		2		—			2
Derivative assets — NUG contracts⁽¹⁾		—		—		4			4
Equity securities⁽²⁾		81		—		—			81
U.S. government debt securities		—		9		—			9
U.S. state debt securities		—		133		—			133
Other		—		5		—			5

Total assets	$	81	$	157	$	4		$	242


Liabilities
Derivative liabilities — NUG contracts⁽¹⁾	$	—	$	—	$	(117	)	$	(117	)

Total liabilities	$	—	$	—	$	(117	)	$	(117	)


Net assets (liabilities)⁽³⁾	$	81	$	157	$	(113	)	$	125


⁽¹⁾		NUG contracts are subject to regulatory accounting and do not impact earnings.

⁽²⁾		NDT funds hold equity portfolios the performance of which is benchmarked against the S&P 500 Index or Russell 3000 Index.

⁽³⁾		Excludes $1 million and $(3) million as of June 30, 2011 and December 31, 2010, respectively, of receivables, payables and accrued income associated with the financial instruments reflected within the fair value table.

Reconciliation of changes in the fair value roll forward of level 3 measurements of NUG contracts


	Derivative Asset			Derivative Liability			Net
	NUG Contracts⁽¹⁾			NUG Contracts⁽¹⁾			NUG Contracts⁽¹⁾
	*(In millions)*
January 1, 2011 Balance	$	4		$	(117	)	$	(113	)
Realized gain (loss)		—			—			—
Unrealized gain (loss)		—			(88	)		(88	)
Purchases		—			—			—
Issuances		—			—			—
Sales		—			—			—
Settlements		—			45			45
Transfers in (out) of Level 3		—			—			—

June 30, 2011 Balance	$	4		$	(160	)	$	(156	)


January 1, 2010 Balance	$	16		$	(101	)	$	(85	)
Realized gain (loss)		—			—			—
Unrealized gain (loss)		(11	)		(108	)		(119	)
Purchases		—			—			—
Issuances		—			—			—
Sales		—			—			—
Settlements		(1	)		92			91
Transfers in (out) of Level 3		—			—			—

December 31, 2010 Balance	$	4		$	(117	)	$	(113	)


⁽¹⁾		Changes in the fair value of NUG contracts are subject to regulatory accounting and do not impact earnings.

- Definition

Tabular disclosure of available-for-sale securities which consist of all investments in certain debt and equity securities neither classified as trading or held-to-maturity securities. A debt security represents a creditor relationship with an enterprise. Debt securities include, among other items, US Treasury securities, US government securities, municipal securities, corporate bonds, convertible debt, commercial paper, and all securitized debt instruments. An equity security represents an ownership interest in an enterprise or the right to acquire or dispose of an ownership interest in an enterprise at fixed or determinable prices. Equity securities include, among other things, common stock, certain preferred stock, warrant rights, call options, and put options, but do not include convertible debt.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 320
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6957658&loc=d3e62557-112803

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name FASB Staff Position (FSP)
-Number FAS115-1/124-1
-Paragraph 17
-Subparagraph a, b
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 320
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6957658&loc=d3e62586-112803

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 115
-Paragraph 19, 20, 21
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 320
-SubTopic 10
-Section 50
-Paragraph 6
-URI http://asc.fasb.org/extlink&oid=6872113&loc=d3e27290-111563

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Emerging Issues Task Force (EITF)
-Number 03-1
-Paragraph 21
-Subparagraph a, b
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 320
-SubTopic 10
-Section 50
-Paragraph 9
-URI http://asc.fasb.org/extlink&oid=6872113&loc=d3e27357-111563

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 320
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6872113&loc=d3e27198-111563

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 320
-SubTopic 10
-Section 50
-Paragraph 7
-URI http://asc.fasb.org/extlink&oid=6872113&loc=d3e27337-111563

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 320
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6872113&loc=d3e27161-111563

+ Details

- Definition

Tabular disclosure of the fair value measurement of assets using significant unobservable inputs (Level 3), a reconciliation of the beginning and ending balances, separately presenting changes during the period attributable to the following: (1) total gains or losses for the period (realized and unrealized), segregating those gains or losses included in earnings (or changes in net assets) and gains or losses recognized in other comprehensive income, and a description of where those gains or losses included in earnings (or changes in net assets) are reported in the statement of income (or activities); (2) purchases, sales, issuances, and settlements (each type disclosed separately); and (3) transfers in and transfers out of Level 3 (for example, transfers due to changes in the observability of significant inputs), by class of asset.

+ References+ Details

- Definition

Tabular disclosure of all investments in certain debt and equity securities for which the entity has the positive intent and ability to hold until maturity.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 9
-URI http://asc.fasb.org/extlink&oid=6435544&loc=d3e41834-113960

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 5
-URI http://asc.fasb.org/extlink&oid=6965416&loc=d3e5086-111524

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 320
-SubTopic 10
-Section 50
-Paragraph 7
-URI http://asc.fasb.org/extlink&oid=6872113&loc=d3e27337-111563

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 320
-SubTopic 10
-Section 50
-Paragraph 5
-URI http://asc.fasb.org/extlink&oid=6872113&loc=d3e27232-111563

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 115
-Paragraph 137
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 320
-SubTopic 10
-Section 50
-Paragraph 10
-URI http://asc.fasb.org/extlink&oid=6872113&loc=d3e27405-111563

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 320
-SubTopic 10
-Section 50
-Paragraph 6
-URI http://asc.fasb.org/extlink&oid=6872113&loc=d3e27290-111563

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 320
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6957658&loc=d3e62557-112803

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 320
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6957658&loc=d3e62586-112803

+ Details