Fair Value Measurements (Tables)

6 Months Ended

Jun. 30, 2012

e following represents the carrying value of assets measured at fair value on a non-recurring basis (and related losses) during the period. The carrying value represents only those assets with a balance at June 30, 2012 for which the fair value was adjusted during the six months ended June 30, 2012:



	Carrying Value at June 30, 2012						Fair Value Adjustments for the three months ended June 30, 2012 Recognized in:						Fair Value Adjustments for the six months ended June 30, 2012 Recognized in:
	Quoted Prices in Active Markets for Identical Instruments		Significant Other Observable Inputs		Significant Unobservable Inputs		Gross charge-offs against allowance for loan losses		Gross charge-offs against accrual for recourse loans		Net losses and expenses of repossessed assets, net		Gross charge-offs against allowance for loan losses		Gross charge-offs against accrual for recourse loans		Net losses and expenses of repossessed assets, net
Impaired loans	$	—	$	29,369	$	2,881	$	4,406	$	311	$	—	$	10,826	$	311	$	—
Real estate and other repossessed assets	—		27,474		3,035		—		—		4,488		—		—		6,876

The following represents the carrying value of assets measured at fair value on a non-recurring basis (and related losses) during the period. he carrying value represents only those assets with a balance at June 30, 2011 for which the fair value was adjusted during the six months ended June 30, 2011:



	Carrying Value at June 30, 2011						Fair Value Adjustments for the Three Months Ended June 30, 2011 Recognized in:						Fair Value Adjustments for the Six Months Ended June 30, 2011 Recognized in:
	Quoted Prices in Active Markets for Identical Instruments		Significant Other Observable Inputs		Significant Unobservable Inputs		Gross charge-offs against allowance for loan losses		Gross charge-offs against accrual for recourse loans		Net losses and expenses of repossessed assets, net		Gross charge-offs against allowance for loan losses		Gross charge-offs against accrual for recourse loans		Net losses and expenses of repossessed assets, net
Impaired loans	$	—	$	17,949	$	—	$	4,071	$	146	$	—	$	4,719	$	146	$	—
Real estate and other repossessed assets	—		50,885		—		—		—		4,127		—		—		8,863

The fair value of collateral-dependent impaired loans and real estate and other repossessed assets and the related fair value adjustments are generally based on unadjusted third-party appraisals. Our appraisal review policies require appraised values to be supported by observed inputs derived principally from or corroborated by observable market data. Appraisals that are not based on observable inputs or that require significant adjustments or fair value measurements that are not based on third-party appraisals are considered to be based on significant unobservable inputs.

Fair Value of Financial Instruments

The following table presents the carrying values and estimated fair values of all financial instruments, including those financial assets and liabilities that are not measured and reported at fair value on a recurring basis or non-recurring basis as of June 30, 2012 (dollars in thousands):



	Carrying Value			Range of Contractual Yields	Average Re-pricing (in years)	Discount Rate		Estimated Fair Value
Cash and cash equivalents	$	639,263						$	639,263
Trading securities:
Obligations of the U.S. government	53,514							53,514
U.S. agency residential mortgage-backed securities	46,502							46,502
Municipal and other tax-exempt securities	44,632							44,632
Other trading securities	4,669							4,669
Total trading securities	149,317							149,317
Investment securities:
Municipal and other tax-exempt	126,168							130,308
U.S. agency residential mortgage-backed securities	102,347							105,535
Other debt securities	183,964							204,795
Total investment securities	412,479							440,638
Available for sale securities:
U.S. Treasury	1,003							1,003
Municipal and other tax-exempt	88,458							88,458
U.S. agency residential mortgage-backed securities	9,903,532							9,903,532
Privately issued residential mortgage-backed securities	317,761							317,761
Other debt securities	36,286							36,286
Perpetual preferred stock	23,431							23,431
Equity securities and mutual funds	24,944							24,944
Total available for sale securities	10,395,415							10,395,415
Fair value option securities:
U.S. agency residential mortgage-backed securities	299,467							299,467
Corporate debt securities	25,710							25,710
Total fair value option securities	325,177							325,177
Residential mortgage loans held for sale	259,174							259,174
Loans:
Commercial	7,052,544			0.25 - 30.00%	0.70	0.63 - 3.68%		7,010,486
Commercial real estate	2,126,214			0.38 - 18.00%	0.92	1.33 - 3.33%		2,105,823
Residential mortgage	2,005,097			0.38 - 18.00%	3.10	1.08 - 3.52%		2,042,362
Consumer	392,576			0.38 - 21.00%	0.34	1.59 - 3.79%		387,423
Total loans	11,576,431							11,546,094
Allowance for loan losses	(231,669		)					—
Net loans	11,344,762							11,546,094
Mortgage servicing rights	91,783							91,783
Derivative instruments with positive fair value, net of cash margin	366,204							366,204
Other assets – private equity funds	31,492							31,492
Deposits with no stated maturity	15,254,247							15,157,587
Time deposits	3,107,950			0.01 - 9.64%	2.17	0.92 - 1.31%		3,175,687
Other borrowings	2,648,753			0.09 - 5.25%	—	0.09 - 2.70%		2,642,598
Subordinated debentures	353,378			1.16 - 5.00%	4.02	2.40	%	350,813
Derivative instruments with negative fair value, net of cash margin	370,053							370,053



	Carrying Value			Range of Contractual Yields	Average Re-pricing (in years)	Discount Rate		Estimated Fair Value
Cash and cash equivalents	$	986,365						$	986,365
Trading securities	76,800							76,800
Investment securities:
Municipal and other tax-exempt	128,697							133,670
U.S. agency residential mortgage-backed securities	121,704							120,536
Other debt securities	188,835							208,451
Total investment securities	439,236							462,657

Available for sale securities:
U.S. Treasury	1,006							1,006
Municipal and other tax-exempt	68,837							68,837
U.S. agency residential mortgage-backed securities	9,588,177							9,588,177
Privately issued residential mortgage-backed securities	419,166							419,166
Other debt securities	36,495							36,495
Perpetual preferred stock	18,446							18,446
Equity securities and mutual funds	47,238							47,238
Total available for sale securities	10,179,365							10,179,365

Fair value option securities	651,226							651,226
Residential mortgage loans held for sale	188,125							188,125
Loans:
Commercial	6,571,454			0.25 - 30.00%	0.57	0.63 - 3.85%		6,517,795
Commercial real estate	2,279,909			0.38 - 18.00%	1.26	0.28 - 3.51%		2,267,375
Residential mortgage	1,970,461			0.38 - 18.00%	3.26	1.14 - 3.70%		2,034,898
Consumer	447,919			0.38 - 21.00%	0.42	1.88 - 3.88%		436,490
Total loans	11,269,743							11,256,558
Allowance for loan losses	(253,481		)					—
Net loans	11,016,262							11,256,558

Mortgage servicing rights	86,783							86,783
Derivative instruments with positive fair value, net of cash margin	293,859							293,859
Other assets – private equity funds	30,902							30,902
Deposits with no stated maturity	15,380,598							15,380,598
Time deposits	3,381,982			0.01 - 9.64%	2.07	1.02 - 1.43%		3,441,610
Other borrowings	2,370,867			0.25 - 6.58%	—	0.04 - 2.76%		2,369,224
Subordinated debentures	398,881			5.19 - 5.82%	1.44	3.29	%	411,243
Derivative instruments with negative fair value, net of cash margin	236,522							236,522

A1pha-509



	Carrying Value			Range of Contractual Yields	Average Re-pricing (in years)	Discount Rate		Estimated Fair Value
Cash and cash equivalents	$	1,110,761						$	1,110,761
Trading securities	99,846							99,846
Investment securities:
Municipal and other tax-exempt	160,870							165,449
Other debt securities	188,713							203,798
Total investment securities	349,583							369,247

Available for sale securities:
U.S. Treasury	1,003							1,003
Municipal and other tax-exempt	70,210							70,210
U.S. agency residential mortgage-backed securities	8,893,789							8,893,789
Privately issued residential mortgage-backed securities	513,222							513,222
Other debt securities	5,893							5,893
Perpetual preferred stock	22,694							22,694
Equity securities and mutual funds	60,197							60,197
Total available for sale securities	9,567,008							9,567,008

Fair value option securities	553,231							553,231
Residential mortgage loans held for sale	169,609							169,609

Loans:
Commercial	6,178,596			0.25 - 18.00%	0.60	0.72 - 4.50%		6,085,941
Commercial real estate	2,183,715			0.38 - 18.00%	1.18	0.28 - 3.66%		2,134,950
Residential mortgage	1,867,997			0.38 - 18.00%	3.32	0.74 - 4.31%		1,915,710
Consumer	507,236			0.38 - 21.00%	0.53	1.96 - 3.74%		507,831
Total loans	10,737,544							10,644,432
Allowance for loan losses	(286,611		)					—
Net loans	10,450,933							10,644,432

Mortgage servicing rights	109,192							109,192
Derivative instruments with positive fair value, net of cash margin	229,887							229,887
Other assets – private equity funds	28,313							28,313
Deposits with no stated maturity	13,951,177							13,951,177
Time deposits	3,634,700			0.01 - 9.64%	1.91	0.76 - 1.45%		3,655,527
Other borrowings	2,962,759			0.07 - 6.58%	—	0.07 - 2.65%		2,962,773
Subordinated debentures	398,788			5.19 - 5.82%	1.87	3.50	%	412,242
Derivative instruments with negative fair value, net of cash margin	173,917							173,917

Fair Value Assets And Liabilities Measured On A Recurring Basis

The fair value of financial assets and liabilities that are measured on a recurring basis are as follows as of June 30, 2012 (in thousands):



	Total		Quoted Prices in Active Markets for Identical Instruments		Significant Other Observable Inputs		Significant Unobservable Inputs
Assets:
Trading securities:
U.S. Government agency debentures	$	53,514	$	992	$	52,522	$	—
U.S. agency residential mortgage-backed securities	46,502		—		46,502		—
Municipal and other tax-exempt securities	44,632		—		44,632		1,852
Other trading securities	4,669		—		4,545		124
Total trading securities	$	149,317	992		148,201		1,976
Available for sale securities:
U.S. Treasury	1,003		1,003		—		—
Municipal and other tax-exempt	88,458		—		46,796		41,662
U.S. agency residential mortgage-backed securities	9,903,532		—		9,903,532		—
Privately issued residential mortgage-backed securities	317,761		—		317,761		—
Other debt securities	36,286		—		30,898		5,388
Perpetual preferred stock	23,431		—		23,431		—
Equity securities and mutual funds	24,944		6,912		18,032		—
Total available for sale securities	10,395,415		7,915		10,340,450		47,050
Fair value option securities:
U.S. agency residential mortgage-backed securities	299,467		—		299,467		—
Corporate debt securities	25,710		—		25,710		—
Total fair value option securities	325,177		—		325,177		—
Residential mortgage loans held for sale	259,174		—		259,174		—
Mortgage servicing rights¹	91,783		—		—		91,783
Derivative contracts, net of cash margin²	366,204		802		365,402		—
Other assets – private equity funds	31,492		—		—		31,492
Liabilities:
Derivative contracts, net of cash margin²	370,053		251		369,802		—


¹	A reconciliation of the beginning and ending fair value of mortgage servicing rights and disclosures of significant assumptions used to determine fair value are presented in Note 5, Mortgage Banking Activities.


²	See Note 3 for detail of fair value of derivative contracts by contract type.

The fair value of financial assets and liabilities that are measured on a recurring basis are as follows as of December 31, 2011 (in thousands):



	Total		Quoted Prices in Active Markets for Identical Instruments		Significant Other Observable Inputs		Significant Unobservable Inputs
Assets:
Trading securities	$	76,800	$	—	$	76,623	$	177

Available for sale securities:
U.S. Treasury	1,006		1,006		—		—
Municipal and other tax-exempt	68,837		—		26,484		42,353
U.S. agency residential mortgage-backed securities	9,588,177		—		9,588,177		—
Privately issued residential mortgage-backed securities	419,166		—		419,166		—
Other debt securities	36,495		—		30,595		5,900
Perpetual preferred stock	18,446		—		18,446		—
Equity securities and mutual funds	47,238		23,596		23,642		—
Total available for sale securities	10,179,365		24,602		10,106,510		48,253

Fair value option securities	651,226		—		651,226		—
Residential mortgage loans held for sale	188,125		—		188,125		—
Mortgage servicing rights	86,783		—		—		86,783		¹
Derivative contracts, net of cash margin ²	293,859		457		293,402		—
Other assets – private equity funds	30,902		—		—		30,902

Liabilities:
Derivative contracts, net of cash margin ²	236,522		—		236,522		—


¹	A reconciliation of the beginning and ending fair value of mortgage servicing rights and disclosures of significant assumptions used to determine fair value are presented in Note 5, Mortgage Banking Activities.


²	See Note 3 for detail of fair value of derivative contracts by contract type.

The fair value of financial assets and liabilities that are measured on a recurring basis are as follows as of June 30, 2011 (in thousands):



	Total		Quoted Prices in Active Markets for Identical Instruments		Significant Other Observable Inputs		Significant Unobservable Inputs
Assets:
Trading securities	$	99,846	$	2,327	$	97,519	$	—

Available for sale securities:
U.S. Treasury	1,003		1,003		—		—
Municipal and other tax-exempt	70,210		—		26,552		43,658
U.S. agency residential mortgage-backed securities	8,893,789		—		8,893,789		—
Privately issued residential mortgage-backed securities	513,222		—		513,222		—
Other debt securities	5,893		—		—		5,893
Perpetual preferred stock	22,694		—		22,694		—
Equity securities and mutual funds	60,197		41,557		18,640		—
Total available for sale securities	9,567,008		42,560		9,474,897		49,551

Fair value option securities	553,231		—		553,231		—
Residential mortgage loans held for sale	169,609		—		169,609		—
Mortgage servicing rights	109,192		—		—		109,192		¹
Derivative contracts, net of cash margin ²	229,887		—		229,887		—
Other assets – private equity funds	28,313		—				28,313

Liabilities:
Derivative contracts, net of cash margin ²	173,917		—		173,917		—


¹	A reconciliation of the beginning and ending fair value of mortgage servicing rights and disclosures of significant assumptions used to determine fair value are presented in Note 5, Mortgage Banking Activities.


²	See Note 3 for detail of fair value of derivative contracts by contract type.

Fair Value Assets Measured On Recurring Basis Significant Unobservable Inputs

The following represents the changes for the three months ended June 30, 2012 related to assets measured at fair value on a recurring basis using significant unobservable inputs (in thousands):



	Available for Sale Securities
	Municipal and other tax-exempt			Other debt securities			Other assets – private equity funds
Balance at March 31, 2012	$	41,977		$	5,900		$	30,993
Purchases and capital calls	—			—			820
Redemptions and distributions	(363		)	(500		)	(2,559		)
Gain (loss) recognized in earnings:
Gain on other assets, net	—			—			2,238
Gain on available for sale securities, net	—			—			—
Other-than-temporary impairment losses	—			—			—
Other comprehensive gain (loss)	48			(12		)	—
Balance, June 30, 2012	$	41,662		$	5,388		$	31,492

The following represents the changes for the six months ended June 30, 2012 related to assets measured at fair value on a recurring basis using significant unobservable inputs (in thousands):



	Available for Sale Securities
	Municipal and other tax-exempt			Other debt securities			Other assets – private equity funds
Balance, December 31, 2011	$	42,353		$	5,900		$	30,902
Purchases and capital calls	—			—			1,909
Redemptions and distributions	(463		)	(500		)	(3,166		)
Gain (loss) recognized in earnings:
Brokerage and trading revenue	—			—			—
Gain on other assets, net	—			—			1,847
Gain on securities, net	1			—			—
Other-than-temporary impairment losses	—			—			—
Other comprehensive (loss)	(229		)	(12		)	—
Balance, June 30, 2012	$	41,662		$	5,388		$	31,492

The following represents the changes for the three months ended June 30, 2011 related to assets measured at fair value on a recurring basis using significant unobservable inputs (in thousands):



	Available for Sale Securities
	Municipal and other tax-exempt			Other debt securities			Other assets – private equity funds
Balance at March 31, 2011	$	43,767		$	5,899		$	25,046
Purchases, sales, issuances and settlements, net	—			—			746
Redemptions and distributions	—			—			(783		)
Gain (loss) recognized in earnings
Brokerage and trading revenue	—			—			—
Gain (loss) on other assets, net	—			—			3,304
Gain on securities, net	—			—			—
Other-than-temporary impairment losses	(521		)	—			—
Other comprehensive (loss)	412			(6		)	—
Balance, June 30, 2011	$	43,658		$	5,893		$	28,313

The following represents the changes for the six months ended June 30, 2011 related to assets measured at fair value on a recurring basis using significant unobservable inputs (in thousands):



	Available for Sale Securities
	Municipal and other tax-exempt			Other debt securities			Other assets – private equity funds
Balance, December 31, 2010	$	47,093		$	6,400		$	25,436
Purchases, sales, issuances and settlements, net	7,520			—			1,652
Redemptions and distributions	(9,975		)	(500		)	(2,185		)
Gain (loss) recognized in earnings
Brokerage and trading revenue	(576		)	—			—
Gain (loss) on other assets, net	—			—			3,410
Gain on securities, net	18			—			—
Other-than-temporary impairment losses	(521		)	—			—
Other comprehensive (loss)	99			(7		)	—
Balance, June 30, 2011	$	43,658		$	5,893		$	28,313

Fair Value Assets Measured on Nonrecurring Basis

The following represents the carrying value of assets measured at fair value on a non-recurring basis (and related losses) during the period. The carrying value represents only those assets with a balance at June 30, 2012 for which the fair value was adjusted during the six months ended June 30, 2012:



	Carrying Value at June 30, 2012						Fair Value Adjustments for the three months ended June 30, 2012 Recognized in:						Fair Value Adjustments for the six months ended June 30, 2012 Recognized in:
	Quoted Prices in Active Markets for Identical Instruments		Significant Other Observable Inputs		Significant Unobservable Inputs		Gross charge-offs against allowance for loan losses		Gross charge-offs against accrual for recourse loans		Net losses and expenses of repossessed assets, net		Gross charge-offs against allowance for loan losses		Gross charge-offs against accrual for recourse loans		Net losses and expenses of repossessed assets, net
Impaired loans	$	—	$	29,369	$	2,881	$	4,406	$	311	$	—	$	10,826	$	311	$	—
Real estate and other repossessed assets	—		27,474		3,035		—		—		4,488		—		—		6,876



	Carrying Value at June 30, 2011						Fair Value Adjustments for the Three Months Ended June 30, 2011 Recognized in:						Fair Value Adjustments for the Six Months Ended June 30, 2011 Recognized in:
	Quoted Prices in Active Markets for Identical Instruments		Significant Other Observable Inputs		Significant Unobservable Inputs		Gross charge-offs against allowance for loan losses		Gross charge-offs against accrual for recourse loans		Net losses and expenses of repossessed assets, net		Gross charge-offs against allowance for loan losses		Gross charge-offs against accrual for recourse loans		Net losses and expenses of repossessed assets, net
Impaired loans	$	—	$	17,949	$	—	$	4,071	$	146	$	—	$	4,719	$	146	$	—
Real estate and other repossessed assets	—		50,885		—		—		—		4,127		—		—		8,863

- Definition

Tabular disclosure of assets and liabilities by class, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, that are measured at fair value on a nonrecurring basis in periods after initial recognition (for example, impaired assets). The disclosures that may be required or desired include: (a) the fair value measurements recorded during the period and the reasons for the measurements and (b) the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets or liabilities (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3). Where the quoted price in an active market for the identical liability is not available, the Level 1 input is the quoted price of an identical liability when traded as an asset.

+ References+ 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 the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments, assets, and liabilities. Such certain disclosures about the financial instruments, assets, and liabilities include: (1) the fair value of the required items together with their carrying amounts (as appropriate) and (2) the methodology and assumptions used in developing such estimates of fair value.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 825

-SubTopic 10

-Section 50

-Paragraph 10

-Subparagraph (a)

-URI http://asc.fasb.org/extlink&oid=6947722&loc=d3e13433-108611

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 820

-SubTopic 10

-Section 50

-Paragraph 2

-Subparagraph (a)

-URI http://asc.fasb.org/extlink&oid=6925170&loc=d3e19207-110258

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 107

-Paragraph 14

-Subparagraph a

-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 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 825

-SubTopic 10

-Section 50

-Paragraph 30

-Subparagraph (a)

-URI http://asc.fasb.org/extlink&oid=6957238&loc=d3e14172-108612

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 107

-Paragraph 15

-Subparagraph b-d

-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 825

-SubTopic 10

-Section 50

-Paragraph 12

-URI http://asc.fasb.org/extlink&oid=6947722&loc=d3e13476-108611

Reference 7: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 107

-Paragraph 10

-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 8: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 825

-SubTopic 10

-Section 50

-Paragraph 11

-URI http://asc.fasb.org/extlink&oid=6947722&loc=d3e13467-108611

Reference 9: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 825

-SubTopic 10

-Section 45

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Reference 10: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 159

-Paragraph 18

-Subparagraph c(2), d, e, f

-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 11: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 157

-Paragraph 32

-Subparagraph a, c(1), c(2), c(3), d

-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 12: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 159

-Paragraph 19

-Subparagraph a, b, c(1), d(1)

-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.

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