Disclosure informationAvailable-for-sale Securities, by Major Type of Security [Hierarchy]

The following resource provides information about the disclosure Available-for-sale Securities, by Major Type of Security [Hierarchy] which has the name AvailableForsaleSecurities which is used to refer to this disclosure.

OVERVIEW

Overview of disclosure.


Label:	Available-for-sale Securities, by Major Type of Security [Hierarchy]
Name:	AvailableForsaleSecurities
Parent Topic:	DebtAndEquitySecurities
Documentation:	Disclosure of available-for-sale securities.
Commentary:
SEC Level:	Detail
Information model:	[Hierarchy]
Completion state:	WIP
Status:
Exemplar Viewer:	AvailableForsaleSecurities
US GAAP XBRL Taxonomy Text Block:	us-gaap:AvailableForSaleSecuritiesTextBlock
US GAAP XBRL Taxonomy Network:	http://fasb.org/us-gaap/role/disclosure/InvestmentsDebtAndEquitySecurities \| Machine-readable \| Human-readable

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

Item	Description	Reference
1	FASB: Topic:320 Subtopic:10 Section:50 Paragraph:2	http://asc.fasb.org/extlink&oid=73527792&loc=d3e27161-111563
2	FASB: Topic:320 Subtopic:10 Section:50 Paragraph:3	http://asc.fasb.org/extlink&oid=73527792&loc=d3e27198-111563
3	FASB: Topic:320 Subtopic:10 Section:50 Paragraph:6	http://asc.fasb.org/extlink&oid=73527792&loc=d3e27290-111563
4	FASB: Topic:320 Subtopic:10 Section:50 Paragraph:7	http://asc.fasb.org/extlink&oid=73527792&loc=d3e27337-111563
5	FASB: Topic:320 Subtopic:10 Section:50 Paragraph:9	http://asc.fasb.org/extlink&oid=73527792&loc=d3e27357-111563
6	FASB: Topic:942 Subtopic:320 Section:50 Paragraph:2	http://asc.fasb.org/extlink&oid=6957658&loc=d3e62557-112803
7	FASB: Topic:942 Subtopic:320 Section:50 Paragraph:3	http://asc.fasb.org/extlink&oid=6957658&loc=d3e62586-112803

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 TextBlock \| INTERNATIONAL BUSINESS MACHINES CORP TextBlock \| NIKE INC TextBlock \| TRAVELERS COMPANIES, INC. 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	Available-for-sale Securities, by Major Type [Table]	Table			us-gaap:ScheduleOfAvailableForSaleSecuritiesTable
2	Legal Entity [Axis]	Axis			dei:LegalEntityAxis
3	Consolidated Entity [Domain]	Member			dei:EntityDomain
4	Major Types of Debt and Equity Securities [Axis]	Axis			us-gaap:ScheduleOfAvailableForSaleSecuritiesMajorTypesOfDebtAndEquitySecuritiesAxis
5	Major Types of Debt and Equity Securities, All Types [Domain]	Member			us-gaap:MajorTypesOfDebtAndEquitySecuritiesDomain
6	Securities (Assets) [Member]	Member			us-gaap:SecuritiesAssetsMember
7	Equity Securities [Member]	Member			us-gaap:EquitySecuritiesMember
8	Common Stock [Member]	Member			us-gaap:CommonStockMember
9	Preferred Stock [Member]	Member			us-gaap:PreferredStockMember
10	Nonredeemable Preferred Stock [Member]	Member			us-gaap:NonredeemablePreferredStockMember
11	Redeemable Preferred Stock [Member]	Member			us-gaap:RedeemablePreferredStockMember
12	Convertible Preferred Stock [Member]	Member			us-gaap:ConvertiblePreferredStockMember
13	Debt Securities [Member]	Member			us-gaap:DebtSecuritiesMember
14	US Treasury and Government [Member]	Member			us-gaap:USTreasuryAndGovernmentMember
15	US Treasury Securities [Member]	Member			us-gaap:USTreasurySecuritiesMember
16	US Government Agencies Debt Securities [Member]	Member			us-gaap:USGovernmentAgenciesDebtSecuritiesMember
17	US Government-sponsored Enterprises Debt Securities [Member]	Member			us-gaap:USGovernmentSponsoredEnterprisesDebtSecuritiesMember
18	US States and Political Subdivisions Debt Securities [Member]	Member			us-gaap:USStatesAndPoliticalSubdivisionsMember
19	Foreign Government Debt Securities [Member]	Member			us-gaap:ForeignGovernmentDebtSecuritiesMember
20	Corporate Debt Securities [Member]	Member			us-gaap:CorporateDebtSecuritiesMember
21	Domestic Corporate Debt Securities [Member]	Member			us-gaap:DomesticCorporateDebtSecuritiesMember
22	Foreign Corporate Debt Securities [Member]	Member			us-gaap:ForeignCorporateDebtSecuritiesMember
23	Commercial Paper, Not Included with Cash and Cash Equivalents [Member]	Member			us-gaap:CommercialPaperNotIncludedWithCashAndCashEquivalentsMember
24	Convertible Debt Securities [Member]	Member			us-gaap:ConvertibleDebtSecuritiesMember
25	Asset-backed Securities [Member]	Member			us-gaap:AssetBackedSecuritiesMember
26	Collateralized Mortgage Backed Securities [Member]	Member			us-gaap:MortgageBackedSecuritiesMember
27	Mortgage-backed Securities, Issued by US Government Sponsored Enterprises [Member]	Member			us-gaap:MortgageBackedSecuritiesIssuedByUSGovernmentSponsoredEnterprisesMember
28	Mortgage-backed Securities, Issued by Private Enterprises [Member]	Member			us-gaap:MortgageBackedSecuritiesIssuedByPrivateEnterprisesMember
29	Residential Mortgage Backed Securities [Member]	Member			us-gaap:ResidentialMortgageBackedSecuritiesMember
30	Commercial Mortgage Backed Securities [Member]	Member			us-gaap:CommercialMortgageBackedSecuritiesMember
31	Collateralized Debt Obligations [Member]	Member			us-gaap:CollateralizedDebtObligationsMember
32	Asset-backed Securities, Securitized Loans and Receivables [Member]	Member			us-gaap:AssetBackedSecuritiesSecuritizedLoansAndReceivablesMember
33	Interest-Only-Strip [Member]	Member			us-gaap:InterestOnlyStripMember
34	Principal-Only-Strip [Member]	Member			us-gaap:PrincipalOnlyStripMember
35	Fixed Income Securities [Member]	Member			us-gaap:FixedIncomeSecuritiesMember
36	Auction Rate Securities [Member]	Member			us-gaap:AuctionRateSecuritiesMember
37	Variable Rate Demand Obligation [Member]	Member			us-gaap:VariableRateDemandObligationMember
38	Other Debt Obligations [Member]	Member			us-gaap:OtherDebtSecuritiesMember
39	Schedule of Available-for-sale Securities [Line Items]	LineItems			us-gaap:ScheduleOfAvailableForSaleSecuritiesLineItems
40	Available-for-sale Securities [Hierarchy]	Concept (Text/String)	For Period		us-gaap:AvailableForSaleSecuritiesAbstract
41	Available-for-sale Securities	Concept (Monetary)	As Of	Debit	us-gaap:AvailableForSaleSecurities

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:AvailableForsaleSecurities	rules-arcroles:disclosure-isSECType	fro:DisclosureType
disclosures:AvailableForsaleSecurities	rules-arcroles:disclosure-equivalentTextblock	us-gaap:AvailableForSaleSecuritiesTextBlock
disclosures:AvailableForsaleSecurities	rules-arcroles:disclosure-hasConceptArrangementPattern	fro:Hierarchy
disclosures:AvailableForsaleSecurities	rules-arcroles:disclosure-requiresConcept	us-gaap:AvailableForSaleSecurities
disclosures:AvailableForsaleSecurities	rules-arcroles:disclosure-requiresAxis	us-gaap:MajorTypesOfDebtAndEquitySecuritiesAxis

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 4:10:05 PM