XBRL Tag: DescriptionOfHybridInstrumentsAccountedForAtFairValue
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Taxonomy
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Name
DescriptionOfHybridInstrumentsAccountedForAtFairValue
Label
Description of Hybrid Instruments Accounted for at Fair Value
Period Type
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Type
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Definition
Description of hybrid instrument requiring bifurcation that has been recognized at fair value in its entirety with changes in fair value recognized in earnings. The recognized hybrid financial instrument could be an asset or a liability and could be acquired or issued by the entity. May include discussion of the entity''s policy regarding the fair value election for hybrid instruments. A hybrid instrument may be in the form of a structured note, equity-indexed or equity-lined note, equity-indexed certificate of deposit, variable principal redemption bond, crude oil knock-in note, gold-linked bull note, disaster bond short-term loan with a foreign currency option, and convertible debt.
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