- Definition

The amount of the gain (loss) recognized by the parent and included in its attributable portion of net income for the period due to deconsolidation of a subsidiary or derecognition of a group of assets. The gain (loss) recognized and included in the net income attributable to the parent for the period is generally computed as the difference between: (a) the aggregate of: (1) the fair value of any consideration received; (2) the fair value of any retained noncontrolling investment in the former subsidiary at the date the subsidiary was deconsolidated; and (3) the carrying amount of any noncontrolling interest in the former subsidiary (including any accumulated other comprehensive income attributable to the noncontrolling interest) at the date the subsidiary was deconsolidated and (b) the carrying amount of the former subsidiary's assets and liabilities.

+ References+ Details

Principles of Consolidation - Additional Information (Detail) (USD $)	3 Months Ended		9 Months Ended		3 Months Ended
	Sep. 30, 2012	Sep. 30, 2011	Sep. 30, 2012	Sep. 30, 2011	Mar. 31, 2012 Sequoia	Sep. 30, 2012 Acacia	Sep. 30, 2012 Acacia Trading Securities
Variable Interest Entity [Line Items]
Deconsolidated residential loans and other assets					$ 307,000,000
Deconsolidated asset based securities issued and other liabilities					307,000,000
Realized gain from deconsolidation					7,000,000
Trading securities sold, liquidation							8,000,000
Extinguished ABS, liquidation						470,000,000
Other market valuation adjustments	$ (3,470,000)	$ (13,448,000)	$ (9,503,000)	$ (30,335,000)		$ 1,000,000