Disclosure informationFair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Roll Forward]

The following resource provides information about the disclosure Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Roll Forward] which has the name FairValueAssetsMeasuredonRecurringBasisUnobservableInputReconciliationCalculationRollForward which is used to refer to this disclosure.

OVERVIEW

Overview of disclosure.


Label:	Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Roll Forward]
Name:	FairValueAssetsMeasuredonRecurringBasisUnobservableInputReconciliationCalculationRollForward
Parent Topic:	FairValueMeasurement
Documentation:	Disclosure of information about 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.
Commentary:
SEC Level:	Detail
Information model:	[Roll Forward]
Completion state:	Completed
Status:	Test set
Exemplar Viewer:	FairValueAssetsMeasuredonRecurringBasisUnobservableInputReconciliationCalculationRollForward
US GAAP XBRL Taxonomy Text Block:	us-gaap:FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationTextBlock
US GAAP XBRL Taxonomy Network:	http://fasb.org/us-gaap/role/disclosure/FinancialInstrumentsFairValueDisclosures \| Machine-readable \| Human-readable

References to Accounting Standards Codification (ASC) for Concepts in Disclosure

Item	Description	Reference
1	FASB: Topic:820 Subtopic:10 Section:50 Paragraph:2 Subparagraph:(c)	http://asc.fasb.org/extlink&oid=66048111&loc=d3e19207-110258
2	FASB: Topic:820 Subtopic:10 Section:50 Paragraph:3	http://asc.fasb.org/extlink&oid=66048111&loc=d3e19279-110258

Examples

The following is a list of XBRL-based public company financial reports which contain this disclosure and provides an example of this disclosure:

Example of Disclosure: Machine-readable

Exemplars Available for Disclosure: Machine-Readable | Human-Readable

Entity Name and Text Block or Detailed Disclosure
3M CO Detail \| 3M CO TextBlock \| AT&T INC. TextBlock \| BOEING CO TextBlock \| CISCO SYSTEMS, INC. TextBlock \| COCA COLA CO TextBlock \| GENERAL ELECTRIC CO TextBlock \| TRAVELERS COMPANIES, INC. TextBlock \| UNITEDHEALTH GROUP INC TextBlock \| WALT DISNEY CO/ TextBlock \|

Prototype

The following is a prototype of this example. The prototype shows the qualities of this disclosure:

Prototype of Disclosure (Representation structure): Machine Readable

Line	Label	Object Class (Data type)	Period Type	Balance	Report Element Name
1	Fair Value Measurements	Abstract			us-gaap:FairValueDisclosuresAbstract
2	Reconciliation of items measured at fair value on a recurring basis that used significant unobservable inputs (Level 3)	Abstract			us-gaap:FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationCalculationRollForward
3	Balance at the beginning of the period	Concept (Monetary)	As Of	Debit	us-gaap:FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetValue
4	Total gains or losses included in earnings	Concept (Monetary)	For Period	Credit	us-gaap:FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetGainLossIncludedInEarnings1
5	Total gains or losses included in other comprehensive income	Concept (Monetary)	For Period	Credit	us-gaap:FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetGainLossIncludedInOtherComprehensiveIncomeLoss
6	Purchases, issuances, and settlements	Concept (Monetary)	For Period	Debit	us-gaap:FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetPurchasesSalesIssuancesSettlements
7	Transfers in and/or out of Level 3	Concept (Monetary)	For Period	Debit	us-gaap:FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetTransfersNet
8	Balance at the end of the period	Concept (Monetary)	As Of	Debit	us-gaap:FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetValue
9	Change in unrealized gains or losses for the period included in earnings for securities held at the end of the reporting period	Concept (Monetary)	For Period	Credit	us-gaap:FairValueInstrumentsClassifiedInShareholdersEquityMeasuredOnRecurringBasisChangeInUnrealizedGainLoss

Business Rules

The following is a summary of the mechanical business rules for this disclosure. The mechanical business rules tie the facts of this disclosure together and also can be used to query for this disclosure:

Business Rules for Disclosure: Machine-Readable

From	Arcrole (predicate)	To
disclosures:FairValueAssetsMeasuredonRecurringBasisUnobservableInputReconciliationCalculationRollForward	rules-arcroles:disclosure-isSECType	fro:DisclosureType
disclosures:FairValueAssetsMeasuredonRecurringBasisUnobservableInputReconciliationCalculationRollForward	rules-arcroles:disclosure-equivalentTextblock	us-gaap:FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationTextBlock
disclosures:FairValueAssetsMeasuredonRecurringBasisUnobservableInputReconciliationCalculationRollForward	rules-arcroles:disclosure-hasConceptArrangementPattern	fro:RollForward
disclosures:FairValueAssetsMeasuredonRecurringBasisUnobservableInputReconciliationCalculationRollForward	rules-arcroles:disclosure-requiresConcept	us-gaap:FairValueInstrumentsClassifiedInShareholdersEquityMeasuredOnRecurringBasisChangeInUnrealizedGainLoss

Disclosure Checklist

The following is a list of the accounting related business rules for this disclosure. (Note that this is a work in progress)

Manual Disclosure Checklist Items

Item	Level	Disclosure Checklist Item Label	Commentary	Related

Taxonomy

The following is a list of XBRL-based public company financial reports which contain this disclosure and provides an example of this disclosure:

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Last updated: 5/4/2016 4:11:01 PM