Details for Selection
Standard label: | Held-to-maturity Securities, Sold Security, Circumstances Leading to Sale |
Name: | us-gaap:HeldToMaturitySecuritiesSoldSecurityCircumstancesLeadingToSale |
Documentation: | For any sales of securities categorized as held-to-maturity, describe the circumstances leading to the decision to sell the security. Such sales are generally not expected to occur, but may be justified in circumstances such as: (a) evidence of a significant deterioration in the issuer's creditworthiness; (b) a change in tax law that eliminates or reduces the tax-exempt status of interest on the debt security (but not a change in tax law that revises the marginal tax rates applicable to interest income); (c) a major business combination or major disposition (such as sale of a component of an entity) that necessitates the sale or transfer of held-to-maturity securities to maintain the enterprise's existing interest rate risk position or credit risk policy; (d) a change in statutory or regulatory requirements significantly modifying either what constitutes a permissible investment or the maximum level of investments in certain kinds of securities, thereby causing an enterprise to dispose of a held-to-maturity security; (e) a significant increase by the regulator in the industry's capital requirements that causes the enterprise to downsize by selling held-to-maturity securities; or (f) a significant increase in the risk weights of debt securities used for regulatory risk-based capital purposes. |
Commentary: | |
Data type: | Text/String (xbrli:stringItemType) |
Period type: | For period (duration) |
Balance type: | |
Object class: | [Concept] |