Sequence Namespace Prefix Namespace Identifier Name Data Type Abstract Substitution Group Fixed Balance Type Period Type Nillable Label - Standard Label Label - Terse Label Label - Period End Label Label - Period Start Label Label - Total Label Label - Negative Label Label - Positive Label Documentation Prefixed Name Ref Role Ref Publisher Ref Name Ref Number Ref IssueDate Ref Chapter Ref Article Ref Note Ref Section Ref Subsection Ref Paragraph Ref Subparagraph Ref Clause Ref Subclause Ref Appendix Ref Example Ref Page Ref Exhibit Ref Footnote Ref Sentence Ref URI Ref URIDate
1 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 AccountingPoliciesAllowanceLiabilityRelatedProvisionsCreditLossesPolicy String xbrli:item duration TRUE Allowance or Liability and Related Provisions for Credit Losses Policy Allowance or Liability and Related Provisions for Credit Losses Policy The accounting policies and methodology used in estimating the allowance or liability and related provisions for loan or other credit losses, which should identify the factors that influenced management's judgment (e.g., historical losses and existing economic conditions) and may also include discussion of risk elements relevant to particular categories of financial instruments.  usfr-fste:AccountingPoliciesAllowanceLiabilityRelatedProvisionsCreditLossesPolicy Standard AICPA Industry Audit and Accounting Guide (AAG) BNS 6 74
1 usfr-fste:AccountingPoliciesAllowanceLiabilityRelatedProvisionsCreditLossesPolicy Standard AICPA Industry Audit and Accounting Guide (AAG) BNS 7 33
2 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 AccountingPoliciesBasisAccountingLoansLeaseFinancings String xbrli:item duration TRUE Basis of Accounting for Loans and Lease Financings Policy Basis of Accounting for Loans and Lease Financings Method used in determining the lower of cost or fair value of  all nonmortgage loans and other loans held-for-sale (that is, aggregate or individual asset basis).  The classification and method of accounting for interest-only strips, loans, other receivables, or retained interests in securitizations that can be contractually prepaid or otherwise settled in a way that the holder would not recover substantially all of its recorded investment.  The policy for charging off uncollectible loans.  The policy for determining past due or delinquency status (that is, whether past due status is based on how recently payments have been received or contractual terms). usfr-fste:AccountingPoliciesBasisAccountingLoansLeaseFinancings Standard AICPA Industry Audit and Accounting Guide (AAG) BNS 6 74
2 usfr-fste:AccountingPoliciesBasisAccountingLoansLeaseFinancings Standard AICPA Statement of Position (SOP) 6-Jan 13 a
2 usfr-fste:AccountingPoliciesBasisAccountingLoansLeaseFinancings Standard AICPA Statement of Position (SOP) 6-Jan 13 c
3 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 AccountingPoliciesCarryingAmountsLoansHeldSale String xbrli:item duration TRUE Carrying Amounts of Loans Held-for-Sale Policy Carrying Amounts of Loans Held-for-Sale The method of determining carrying amounts of loans held-for-sale. usfr-fste:AccountingPoliciesCarryingAmountsLoansHeldSale Standard AICPA Industry Audit and Accounting Guide (AAG) BNS 6 74
4 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 AccountingPoliciesClosedBlock String xbrli:item duration TRUE Closed Block Policy Closed Block Description of the accounting policies for insurance contracts associated with the company's closed block of business usfr-fste:AccountingPoliciesClosedBlock Standard AICPA SOP 00-03
4 usfr-fste:AccountingPoliciesClosedBlock Standard AICPA Statement of Position 00-03 24
5 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 AccountingPoliciesDeferredAcquisitionCosts String xbrli:item duration TRUE Deferred Acquisition Costs Policy Deferred Acquisition Costs Description of the Accounting Policies Associated With the Company's Deferred Acquisition Costs usfr-fste:AccountingPoliciesDeferredAcquisitionCosts Standard Financial Accounting Standards Board FAS  60 60 c. http://www.fasb.org/pdf/fas60.pdf 38139
6 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 AccountingPoliciesDemutualization String xbrli:item duration TRUE Demutualization Policy Demutualization Description of the Accounting Policies Associated the Company's Demutualization usfr-fste:AccountingPoliciesDemutualization Standard AICPA SOP 00-03
7 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 AccountingPoliciesEstimateFairValueLoans String xbrli:item duration TRUE Estimate Fair Value of Loans Policy Estimate Fair Value of Loans  The methods and significant assumptions used to estimate the fair value of loans. usfr-fste:AccountingPoliciesEstimateFairValueLoans Standard AICPA Industry Audit and Accounting Guide (AAG) BNS 6 74
7 usfr-fste:AccountingPoliciesEstimateFairValueLoans Standard FASB Statement of Financial Accounting Standard (FAS) 107 10 http://www.fasb.org/pdf/fas107.pdf 8/1/2004
8 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 AccountingPoliciesFinancialInstrumentsOffBalanceSheetRisk String xbrli:item duration TRUE Financial Instruments with Off Balance Sheet Risk Policy Financial Instruments with Off Balance Sheet Risk Description of entities off- balance sheet risk activities related to financial instruments including  loan commitments, unused commitments, loan participation, securities lent, credit derivatives, spot foreign exchange contracts, and  letters of credit. usfr-fste:AccountingPoliciesFinancialInstrumentsOffBalanceSheetRisk Standard AICPA Statement of Position (SOP) 6-Jan 14 (m)
9 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 AccountingPoliciesForeclosedAssets String xbrli:item duration TRUE Foreclosed Assets Policy Foreclosed Assets Description of accounting polices related to foreclosed assets. usfr-fste:AccountingPoliciesForeclosedAssets Standard AICPA Industry Audit and Accounting Guide (AAG) BNS 11 8
9 usfr-fste:AccountingPoliciesForeclosedAssets Standard AICPA Statement of Position (SOP) 6-Jan 13 (f)
9 usfr-fste:AccountingPoliciesForeclosedAssets Standard AICPA Statement of Position (SOP)  6-Jan
9 usfr-fste:AccountingPoliciesForeclosedAssets Standard FASB Statement of Financial Accounting Standard (FAS) 144 http://www.fasb.org/pdf/fas144.pdf 8/1/2004
10 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 AccountingPoliciesIncomeRecognitionNonaccrualLoans String xbrli:item duration TRUE Income Recognition on Nonaccrual Loans Policy Income Recognition on Nonaccrual Loans The policy for recognizing interest income on Nonaccrual Loans, including how cash receipts are recognized. usfr-fste:AccountingPoliciesIncomeRecognitionNonaccrualLoans
11 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 AccountingPoliciesInsuranceLiabilities String xbrli:item duration TRUE Insurance Liabilities Policy Insurance Liabilities Description of the Accounting Policies Associated With the Company's Insurance Liabilities usfr-fste:AccountingPoliciesInsuranceLiabilities Standard Financial Accounting Standards Board FAS  60 60 a-b http://www.fasb.org/pdf/fas60.pdf 38139
11 usfr-fste:AccountingPoliciesInsuranceLiabilities Standard Financial Accounting Standards Board FAS  60 60 d http://www.fasb.org/pdf/fas60.pdf 30103
12 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 AccountingPoliciesInterestIncomeImpairedLoans String xbrli:item duration TRUE Interest Income on Impaired Loans Policy Interest Income on Impaired Loans The policy for recognizing interest income on impaired loans, including how cash receipts are recognized. usfr-fste:AccountingPoliciesInterestIncomeImpairedLoans Standard AICPA Industry Audit and Accounting Guide (AAG) BNS 6 74
12 usfr-fste:AccountingPoliciesInterestIncomeImpairedLoans Standard FASB Statement of Financial Accounting Standard (FAS) 114 20 http://www.fasb.org/pdf/fas114.pdf 8/1/2004
13 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 AccountingPoliciesInterestIncomeLoans String xbrli:item duration TRUE Interest Income on Loans Policy Interest Income on Loans The method of recognizing interest income on loans, including a statement about the policy for the treatment of loan fees and costs, including the method of amortizing net deferred fees or costs. usfr-fste:AccountingPoliciesInterestIncomeLoans Standard AICPA Industry Audit and Accounting Guide (AAG) BNS 6 74
14 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 AccountingPoliciesLoansCommitments String xbrli:item duration TRUE Loan Commitments Policy Loans Commitments Description of accounting policies related to loan commitments. usfr-fste:AccountingPoliciesLoansCommitments
15 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 AccountingPoliciesMortgageBankingActivities String xbrli:item duration TRUE Mortgage Banking Activities Policy Mortgage Banking Activities Description of accounting policies related to mortgage banking activities. usfr-fste:AccountingPoliciesMortgageBankingActivities Standard AICPA Industry Audit and Accounting Guide (AAG) BNS 10
15 usfr-fste:AccountingPoliciesMortgageBankingActivities Standard FASB Statement of Financial Accounting Standard (FAS) 133 529 (a) http://www.fasb.org/pdf/fas133.pdf 8/1/2004
16 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 AccountingPoliciesMortgageLoanValuationBasis String xbrli:item duration TRUE Mortgage Loan Valuation Basis Policy Mortgage Loan Valuation Basis  The method used in determining the lower-of-cost-or-market value of mortgage loans (that is, aggregate or individual). usfr-fste:AccountingPoliciesMortgageLoanValuationBasis Standard AICPA Industry Audit and Accounting Guide (AAG) BNS 8 31
16 usfr-fste:AccountingPoliciesMortgageLoanValuationBasis Standard FASB Statement of Financial Accounting Standard (FAS) 65 29 http://www.fasb.org/pdf/fas65.pdf 8/1/2004
17 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 AccountingPoliciesOtherRealEstateOwned String xbrli:item duration TRUE Other Real Estate Owned Policy Description of the accounting policies related to other real estate owned. usfr-fste:AccountingPoliciesOtherRealEstateOwned
18 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 AccountingPoliciesParticipatingBusiness String xbrli:item duration TRUE Participating Business Policy Participating Business Description of the Accounting Policies Associated With the Company's Participating Business usfr-fste:AccountingPoliciesParticipatingBusiness Standard Financial Accounting Standards Board Current Text IN6 0.166 g
18 usfr-fste:AccountingPoliciesParticipatingBusiness Standard Financial Accounting Standards Board FAS  60 60 http://www.fasb.org/pdf/fas60.pdf 38139
18 usfr-fste:AccountingPoliciesParticipatingBusiness Standard SEC Regulation S-X Rule 7 3 14 b http://www.sec.gov/divisions/corpfin/forms/regsx.htm#reg 38299
19 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 AccountingPoliciesPremisesEquipment String xbrli:item duration TRUE Premises and Equipment Policy Premises and Equipment Description of accounting polices related to Premises and Equipment. usfr-fste:AccountingPoliciesPremisesEquipment
20 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 AccountingPoliciesReinsurance String xbrli:item duration TRUE Reinsurance Policy Reinsurance Description of the Accounting Policies Associated with Company's Reinsurance Contracts usfr-fste:AccountingPoliciesReinsurance Standard Financial Accounting Standards Board FAS  113 27 http://www.fasb.org/pdf/fas113.pdf 37591
20 usfr-fste:AccountingPoliciesReinsurance Standard Financial Accounting Standards Board FAS  113 27 http://www.fasb.org/pdf/fas113.pdf 33939
21 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 AccountingPoliciesSecuritiesPledgedCollateralBorrowedSecurities String xbrli:item duration TRUE Securities Pledged as Collateral for Borrowed Securities Policy Securities Pledged as Collateral for Borrowed Securities Describe securities pledged as collateral for borrowed securities. usfr-fste:AccountingPoliciesSecuritiesPledgedCollateralBorrowedSecurities Standard AICPA Industry Audit and Accounting Guide (AAG) BNS 5 108
21 usfr-fste:AccountingPoliciesSecuritiesPledgedCollateralBorrowedSecurities Standard FASB Statement of Financial Accounting Standard (FAS) 140 15 A http://www.fasb.org/pdf/fas140.pdf 8/1/2004
22 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 AccountingPoliciesSecuritiesPolicy String xbrli:item duration TRUE Securities Policy Securities The accounting policy for securities, including basis for classification. usfr-fste:AccountingPoliciesSecuritiesPolicy Standard AICPA Industry Audit and Accounting Guide (AAG) BNS 6 74
22 usfr-fste:AccountingPoliciesSecuritiesPolicy Standard AICPA Industry Audit and Accounting Guide (AAG) BNS 5 102
23 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 AccountingPoliciesSeparateAccounts String xbrli:item duration TRUE Separate Accounts Policy Separate Accounts Description of the Accounting Policies Associated with Company's Separate Account Assets and Liabilities usfr-fste:AccountingPoliciesSeparateAccounts Standard Financial Accounting Standards Board FAS  60 54 http://www.fasb.org/pdf/fas60.pdf 30103
23 usfr-fste:AccountingPoliciesSeparateAccounts Standard AICPA Statement of Position 1-Mar 38 a-c
24 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 AccountingPoliciesStockExchangeMove String xbrli:item duration TRUE Stock Exchange Move Policy Stock Exchange Move Description of the entity’s move to a different stock exchange. usfr-fste:AccountingPoliciesStockExchangeMove
25 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 AccountingPoliciesValueBusinessAcquired String xbrli:item duration TRUE Value of Business Acquired (VOBA) Policy Value of Business Acquired Description of the Accounting Policies Associated of the Value of Business Acquired usfr-fste:AccountingPoliciesValueBusinessAcquired Standard Emerging Issues Task Force EITF 92-9
26 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 AccountsReceivableSecuritizations Monetary xbrli:item Debit instant TRUE Accounts Receivable from Securitizations Accounts Receivable from Securitizations The receivable is the interest only strip portion, which is concurrently recorded at fair value in accounts receivable from securitizations on the balance sheet. usfr-fste:AccountsReceivableSecuritizations
27 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 AccretionAmortizationDiscountsPremiumsSecurities Monetary xbrli:item Credit duration TRUE Accretion/(Amortization) of Discounts/Premiums on Securities Accretion/(Amortization) of Discounts/Premiums on Securities Periodical adjustment of the difference between securities' face value and purchase price; called "accretion" if at discount; "amortization" if at premium usfr-fste:AccretionAmortizationDiscountsPremiumsSecurities
28 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 AccruedInvestmentIncome Monetary xbrli:item Debit instant TRUE Accrued Investment Income Accrued Investment Income Investment income earned but not yet received. usfr-fste:AccruedInvestmentIncome Standard SEC Regulation S-X Rule 7 3 4 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#till 38299
29 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 AcquisitionCostsAmortized Monetary xbrli:item Debit duration TRUE Deferred Acquisition Costs (DAC) - Amortization Amortization of DAC The Expense Related to the Amortization of the Deferred Acquisition Costs usfr-fste:AcquisitionCostsAmortized Standard Current Text IN6 166-167
29 usfr-fste:AcquisitionCostsAmortized Standard Financial Accounting Standards Board FAS  60 60 c http://www.fasb.org/pdf/fas60.pdf 30103
29 usfr-fste:AcquisitionCostsAmortized Standard Financial Accounting Standards Board FAS  97 27 http://www.fasb.org/pdf/fas97.pdf 32112
30 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 AcquisitionCostsDeferred Monetary xbrli:item duration TRUE Deferred Acquisition Costs (DAC) - Policies Acquired/(Sold) Acquisition Costs Deferred The Costs of Acquiring an Insurance Policy That are Initially Deferred. usfr-fste:AcquisitionCostsDeferred Standard Current Text IN6 166-167
30 usfr-fste:AcquisitionCostsDeferred Standard Financial Accounting Standards Board FAS  60 60 c http://www.fasb.org/pdf/fas60.pdf 30103
30 usfr-fste:AcquisitionCostsDeferred Standard Financial Accounting Standards Board FAS  97 27 http://www.fasb.org/pdf/fas97.pdf 32112
31 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 ADCArrangementsAccountedInvestments Monetary xbrli:item Debit instant TRUE ADC Arrangements Accounted for as Investments ADC Arrangements Accounted for as Investments Disclose ADC arrangements accounted for as investments in real estate or joint ventures. usfr-fste:ADCArrangementsAccountedInvestments
32 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 AdvancePaymentsBorrowersTaxesInsurance Monetary xbrli:item Credit instant TRUE Advance Payments by Borrowers for Taxes and Insurance Advance Payments by Borrowers for Taxes and Insurance Advance payments by borrowers for taxes and insurance under contracts or statutes (such as requirements for segregating the related cash or establishing trust funds). usfr-fste:AdvancePaymentsBorrowersTaxesInsurance Standard OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 8/1/2004
33 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 AdvancesFederalHomeLoanBanks Monetary xbrli:item Credit instant TRUE Advances from Federal Home Loan Banks Advances from Federal Home Loan Banks The value of advances from the FHLB.  Member depository institutions may borrow from their regional Federal Reserve Bank in the form of advances, which are primarily used to cover shortages in the required reserve account and also in times of liquidity problems. Most institutions regard the discount window as a lender of last resort. A discounting transaction is technically a note to the Federal Reserve with recourse secured by a member institution's eligible loans. In an advancing transaction, a member institution executes a promissory note, which is collateralized generally by government securities to the Federal Reserve.  Such loans usually have short maturities. FHLB advances often are secured through pledges of loans or securities. usfr-fste:AdvancesFederalHomeLoanBanks Standard OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I 18 http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 8/1/2004
33 usfr-fste:AdvancesFederalHomeLoanBanks Standard AICPA Industry Audit and Accounting Guide (AAG) DEP 15 17
34 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 AggregateFinancialStatementsInvestmentRealEstate String xbrli:item duration TRUE Aggregate Financial Statements of Investment in Real Estate Note Aggregate Financial Statements of Investment in Real Estate The summarized aggregate financial statements of investments for investments in real estate or other joint ventures which are 20 percent or more owned by the registrant or any of its subsidiaries or for which liabilities (including contingent liabilities) to the parent exceed 10 percent of the parent's regulatory capital.  usfr-fste:AggregateFinancialStatementsInvestmentRealEstate Standard OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 8/1/2004
35 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 AllowanceLoanLosses Monetary xbrli:item Credit instant TRUE Allowance for Loan Losses Allowance for Loan Losses - Beginning Balance Allowance for Loan Losses - Beginning Balance Allowance for Loan Losses - Beginning Balance Allowance for Loan Losses - Ending Balance The amount for allowance for loan losses.  The allowance for loan losses should be adequate to cover probable credit losses related to specifically identified loans as well as probable credit losses inherent in the remainder of the loan portfolio that have been incurred as of the balance sheet date.  usfr-fste:AllowanceLoanLosses Standard OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I 8 (k) http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 8/1/2004
35 usfr-fste:AllowanceLoanLosses Standard SEC Regulation S-X (SX) Rule 9 3 7 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 8/1/2004
35 usfr-fste:AllowanceLoanLosses Standard SEC Regulation S-X (SX) Rule 9 3 7 (d) http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 8/1/2004
36 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 AllowanceLoanLossesChanges Monetary xbrli:item Credit duration TRUE Allowance for Loan Losses - Increase/(Decrease) Allowance for Loan Losses - Changes Changes in Allowance for Loan Losses  usfr-fste:AllowanceLoanLossesChanges Standard OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I 8 (k) http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 8/1/2004
36 usfr-fste:AllowanceLoanLossesChanges Standard SEC Regulation S-X (SX) Rule 9 3 7 (d) http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 8/1/2004
37 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 AllowanceLoanLossesChangesOtherAdjustments Monetary xbrli:item Credit duration TRUE Other Adjustments Other The total amount of other minor adjustments recorded in the loan loss reserve account during an accounting period other than provisions, charge-offs or recoveries usfr-fste:AllowanceLoanLossesChangesOtherAdjustments
38 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 AllowanceLoanLossesMovement String xbrli:item duration TRUE Allowance for Loan Losses Movement Allowance for Loan Losses Movement Summary of activity in the allowance for loan losses, including allocated transfer risk reserves (if applicable).  The summary should include the balance at the beginning and end of the period, provision charged to income, recoveries and charge-offs.  usfr-fste:AllowanceLoanLossesMovement Standard OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 8/1/2004
38 usfr-fste:AllowanceLoanLossesMovement Standard SEC Regulation S-X (SX) Rule 9 3 7 A http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 8/1/2004
39 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 AllowanceLoanLossesRealEstate String xbrli:item duration TRUE Allowance for Loan Losses on Real Estate Note Allowance for Loan Losses on Real Estate A summary of the allowance for losses on real estate and joint venture investments in real estate. The summary should include the balances at the beginning and end of the periods, and the periods'' provision and charge-offs.  usfr-fste:AllowanceLoanLossesRealEstate Standard OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 8/1/2004
40 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 AllowanceLoansAcquired Monetary xbrli:item Credit duration TRUE Allowance for Loans Acquired Allowance for Loans Acquired Estimated credit loss provision for the loans newly acquired during an accounting period usfr-fste:AllowanceLoansAcquired
41 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 AllowanceLoansAcquiredSoldSecuritizedTransferredNet Monetary xbrli:item Credit duration TRUE Allowance for Loans Acquired, Sold, Securitized or Transferred, Net Allowance for Loans Acquired, Sold, Securitized or Transferred, Net Aggregate amount for the credit loss allowance related to loans acquired, sold, securitized or transferred during an accounting period usfr-fste:AllowanceLoansAcquiredSoldSecuritizedTransferredNet
42 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 AllowanceLoansSoldSecuritized Monetary xbrli:item Debit duration TRUE Allowance for Loans Sold or Securitized Allowance for Loans Sold or Securitized Credit loss allowance related to loans sold or securitized during an accounting period usfr-fste:AllowanceLoansSoldSecuritized
43 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 AmortizationDeferredLoanFees Monetary xbrli:item Debit duration TRUE Amortization - Deferred Loan Fees Amortization of Deferred Loan Fees Amortization expense from amortization of deferred loan fees usfr-fste:AmortizationDeferredLoanFees
44 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 AmortizationMortgageServicingRightsMSRs Monetary xbrli:item Debit duration TRUE Amortization - Mortgage Servicing Rights (MSRs) Amortization of MSRs The periodic write-downs of capitalized mortgage servicing rights (e.g. rights of billing, collecting payment for a fee) over the estimated servicing-income-generating period; such write-downs should also be proportionate to the estimated servicing income earned for each accounting period usfr-fste:AmortizationMortgageServicingRightsMSRs
45 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 AmortizationVOBA Monetary xbrli:item Debit duration TRUE Value of Business Acquired (VOBA) - Amortization Amortization of VOBA As the Embedded Value of the Acquired Business is Recognized, the Deferred Acquisition Cost is Amortized. usfr-fste:AmortizationVOBA Standard Emerging Issues Task Force EITF 92-9
46 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 AmountRatioTypeDescription amountRatioTypeItemType xbrli:item instant TRUE Amount/Ratio Type Description The ratios and amounts of regulatory capital. usfr-fste:AmountRatioTypeDescription
47 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 AmountsDueFromAffiliates Monetary xbrli:item Debit instant TRUE Amounts Due From Affiliates Due From Affiliates The aggregate amount of receivables to be collected from entities that are controlling, under the control of, or within the same control group as the reporting entity by means of direct or indirect ownership usfr-fste:AmountsDueFromAffiliates Standard Financial Accounting Standards Board FAS  57 1 http://www.fasb.org/pdf/fas57.pdf 30011
47 usfr-fste:AmountsDueFromAffiliates Standard Financial Accounting Standards Board FIN 46 ( R ) 16-17 http://www.fasb.org/pdf/fin%2046R.pdf 37956
47 usfr-fste:AmountsDueFromAffiliates Standard SEC Regulation S-X Rule 7 3 10 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#till 38299
48 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 AmountsDueFromOtherRelatedParties Monetary xbrli:item Debit instant TRUE Amounts Due From Other Related Parties Due From Other Related Parties The aggregate amount of receivables to be collected from related parties other than affiliates or officers/stockholders (e.g. owner's immediate families or employee pension trusts) usfr-fste:AmountsDueFromOtherRelatedParties Standard Financial Accounting Standards Board FAS  57 1 http://www.fasb.org/pdf/fas57.pdf 30011
48 usfr-fste:AmountsDueFromOtherRelatedParties Standard Financial Accounting Standards Board FIN 46 ( R ) 16-17 http://www.fasb.org/pdf/fin%2046R.pdf 37956
48 usfr-fste:AmountsDueFromOtherRelatedParties Standard SEC Regulation S-X Rule 7 3 10 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#till 38299
49 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 AmountsDueFromRelatedParties Monetary xbrli:item Debit instant TRUE Amounts Due From Related Parties Due From Related Parties Amounts Due From Related Parties - Total Amounts Due From Related Parties - Total The aggregate amount of receivables to be collected from related parties where one party can exercise control or significant influence over another party; including affiliates, owners/officers and their immediate families, pension trusts, etc. usfr-fste:AmountsDueFromRelatedParties Standard Financial Accounting Standards Board FAS  57 1 http://www.fasb.org/pdf/fas57.pdf 30011
49 usfr-fste:AmountsDueFromRelatedParties Standard Financial Accounting Standards Board FIN 46 ( R ) 16-17 http://www.fasb.org/pdf/fin%2046R.pdf 37956
49 usfr-fste:AmountsDueFromRelatedParties Standard SEC Regulation S-X Rule 7 3 10 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#till 38299
50 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 AmountsDueFromRelatedPartiesAbstract String abstract xbrli:item instant TRUE Amounts Due From Related Parties Due From Related Parties The aggregate amount of receivables to be collected from related parties where one party can exercise control or significant influence over another party; including affiliates, owners/officers and their immediate families, pension trusts, etc.  Note: This element serves as a category heading only.  No data may be tagged to this element.   usfr-fste:AmountsDueFromRelatedPartiesAbstract Standard Financial Accounting Standards Board FAS  57 1 http://www.fasb.org/pdf/fas57.pdf 30011
50 usfr-fste:AmountsDueFromRelatedPartiesAbstract Standard Financial Accounting Standards Board FIN 46 ( R ) 16-17 http://www.fasb.org/pdf/fin%2046R.pdf 37956
50 usfr-fste:AmountsDueFromRelatedPartiesAbstract Standard SEC Regulation S-X Rule 7 3 10 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#till 38299
51 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 AmountsDueToAffiliates Monetary xbrli:item Credit instant TRUE Amounts Due To Affiliates Due To Affiliates The aggregate obligations owed to entities that are controlling, under the control of, or within the same control group as the reporting entity by means of direct or indirect ownership  usfr-fste:AmountsDueToAffiliates Standard SEC Regulation S-X Rule 7 3 17 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#till 38299
52 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 AmountsDueToOtherRelatedParties Monetary xbrli:item Credit instant TRUE Amounts Due To Other Related Parties Due To Other Related Parties The aggregate obligations owed to related parties other than affiliates or officers/stockholders (e.g. owner's immediate families or employee pension trusts) at the financial statement date usfr-fste:AmountsDueToOtherRelatedParties Standard SEC Regulation S-X Rule 7 3 17 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#till 38299
53 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 AmountsDueToRelatedParties Monetary xbrli:item Credit instant TRUE Amounts Due To Related Parties Due To Related Parties Amounts Due To Related Parties - Total Amounts Due To Related Parties - Total The aggregate obligations owed to related parties other than affiliates or officers/stockholders (e.g. owner's immediate families or employee pension trusts) at the financial statement date usfr-fste:AmountsDueToRelatedParties Standard SEC Regulation S-X Rule 7 3 17 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#till 38299
54 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 AmountsDueToRelatedPartiesAbstract String abstract xbrli:item instant TRUE Amounts Due To Related Parties Due To Related Parties The aggregate obligations owed to related parties other than affiliates or officers/stockholders (e.g. owner's immediate families or employee pension trusts) at the financial statement date  Note: This element serves as a category heading only.  No data may be tagged to this element.   usfr-fste:AmountsDueToRelatedPartiesAbstract Standard SEC Regulation S-X Rule 7 3 17 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#till 38299
55 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 AnalysisNetInterestEarnings String xbrli:item duration TRUE Analysis of Net Interest Earnings Note Analysis of Net Interest Earnings For each of the last three fiscal years, include an analysis of net interest earnings. For each major category of interest-earning asset and interest-bearing liability disclose:  (a) the average amount of the asset or liability outstanding during the year, (b) the interest earned or paid on each asset or liability category, (c) the method of treating non-accruing loans for purposes of this analysis, (d) the amount of loan fees included in interest income, (e) if tax-exempt income is calculated on a tax-equivalent basis, the extent of recognition of exemption from taxation and the tax rate used, (f) the average yield for each asset category, (g) the average rate paid for each liability category, (h) the average yield on all interest-earning assets, (i) the average effective rate paid on all interest-bearing liabilities, and (j) the net yield on interest-earning assets (net interest earnings divided by total interest-earning assets). usfr-fste:AnalysisNetInterestEarnings Standard SEC SEC Industry Guide Guide 3 I B http://www.sec.gov/divisions/corpfin/forms/industry.htm#secguide3 8/1/2004
56 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 AssetsAssignedClosedBlock Monetary xbrli:item Debit instant TRUE Assets Assigned to the Closed Block - Total Total Assets Assigned to the Closed Block The Sum Total of All of the Assets Associated with Closed Block of Business. usfr-fste:AssetsAssignedClosedBlock Standard AICPA SOP 00-03 0.25 a-c
57 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 AssumedEarnedPremiums Monetary xbrli:item Credit duration TRUE Assumed Earned Premiums Assumed Earned Premiums Assumed Earned Premiums is the Earned Premium Associated With Assumed Written Premium usfr-fste:AssumedEarnedPremiums Standard Financial Accounting Standards Board FAS  113 27 a-b http://www.fasb.org/pdf/fas113.pdf 33939
58 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 AssumedWrittenPremiums Monetary xbrli:item Credit duration TRUE Assumed Written Premiums Assumed Written Premiums Assumed Written Premiums Related to Premiums Written by Another Company usfr-fste:AssumedWrittenPremiums Standard Financial Accounting Standards Board FAS  113 27 a-b http://www.fasb.org/pdf/fas113.pdf 33939
59 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 AutomobilesMarineOtherVehicles Monetary xbrli:item Debit instant TRUE Loans - Installment - Automobiles, Marine and Other Vehicles Automobiles, Marine and Other Vehicles The amount of automobile, marine, and other vehicle installment loans to individuals.   usfr-fste:AutomobilesMarineOtherVehicles Standard OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I 8 (b) (iiii) http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 8/1/2004
59 usfr-fste:AutomobilesMarineOtherVehicles Standard SEC Regulation S-X (SX) Rule 9 3 7 (a) -4 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 8/1/2004
60 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 AvailableSaleCorporateDebtSecuritiesAmortizedCost Monetary xbrli:item instant TRUE Available-for-Sale Securities - Corporate Debt - Amortized Cost Corporate Debt Securities (Amortized Cost) The acquisition cost of available-for-sale debt securities issued by corporations adjusted for the amortization/accretion of premium/discount (the difference between face value and acquisition cost) usfr-fste:AvailableSaleCorporateDebtSecuritiesAmortizedCost
61 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 AvailableSaleDebtSecuritiesFairValueAbstract String abstract xbrli:item instant TRUE Available-for-Sale Securities - Fixed Maturity - Fair Value Debt Securities (Fair Value)     The fair market value (quoted market price or estimated fair value) of the investment in marketable available-for-sale debt securities (debt securities that do not qualify for held-to-maturity securities or trading securities)  Note: This element serves as a category heading only.  No data may be tagged to this element.    Note: This element serves as a category heading only.  No data may be tagged to this element.   usfr-fste:AvailableSaleDebtSecuritiesFairValueAbstract
62 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 AvailableSaleDebtSecuritiesIssuedForeignGovernmentsAmortizedCost Monetary xbrli:item instant TRUE Available-for-Sale Securities - Debt Issued By Foreign Governments - Amortized Cost Debt Securities Issued By Foreign Governments (Amortized Cost) The acquisition cost of available-for-sale debt securities issued by foreign governments adjusted for the amortization/accretion of premium/discount (the difference between face value and acquisition cost) usfr-fste:AvailableSaleDebtSecuritiesIssuedForeignGovernmentsAmortizedCost
63 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 AvailableSaleEncumberedAmortizedCost Monetary xbrli:item instant TRUE Available-for-Sale Securities - Encumbered - Amortized Cost Encumbered (Amortized Cost) The aggregate acquisition cost of all available-for-sale securities that are encumbered (parties other than the reporting entity also have valid claims against such securities) adjusted for the amortization/accretion of premium/discount (the difference between face value and acquisition cost) usfr-fste:AvailableSaleEncumberedAmortizedCost
64 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 AvailableSaleEquitySecuritiesFairValueAbstract String abstract xbrli:item instant TRUE Available-for-Sale Securities - Equity - Fair Value Equity Securities (Fair Value)     The fair market value (quoted market price or estimated fair value) of the investment in small marketable equity securities (below 20% ownership) that do not qualify for trading securities  Note: This element serves as a category heading only.  No data may be tagged to this element.    Note: This element serves as a category heading only.  No data may be tagged to this element.   usfr-fste:AvailableSaleEquitySecuritiesFairValueAbstract
65 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 AvailableSaleMortgageBackedSecuritiesAmortizedCost Monetary xbrli:item instant TRUE Available-for-Sale Securities - Mortgage Backed Securities (MBS) - Amortized Cost Mortgage Backed Securities (Amortized Cost) The aggregate acquisition cost of all available-for-sale securities that are backed by mortgages (loans secured by collateral) adjusted for the amortization/accretion of premium/discount (the difference between face value and acquisition cost); the issuer of such securities will use interest & principal payments received from the mortgage loans to repay the investors usfr-fste:AvailableSaleMortgageBackedSecuritiesAmortizedCost
66 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 AvailableSaleOtherDebtSecuritiesAmortizedCost Monetary xbrli:item instant TRUE Available-for-Sale Securities - Fixed Maturity - Other - Amortized Cost Other Debt Securities (Amortized Cost) The acquisition cost of other non-major available-for-sale debt securities adjusted for the amortization/accretion of premium/discount (the difference between face value and acquisition cost) usfr-fste:AvailableSaleOtherDebtSecuritiesAmortizedCost
67 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 AvailableSaleSecuritiesFairValueAbstract String abstract xbrli:item instant TRUE Available-for-Sale Securities - Fair Value Securities (Fair Value)     The fair market value (quoted market price or estimated fair value) of all investment in marketable debt securities and small equity securities (below 20% ownership) that do not qualify for held-to-maturity securities or trading securities  Note: This element serves as a category heading only.  No data may be tagged to this element.   usfr-fste:AvailableSaleSecuritiesFairValueAbstract
68 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 AvailableSaleStatesWithinUSPoliticalSubdivisionsStatesAmortizedCost Monetary xbrli:item instant TRUE Available-for-Sale Securities - States Within US and Political Subdivisions of States - Amortized Cost States Within US and Political Subdivisions of States (Amortized Cost) The acquisition cost of available-for-sale debt/equity securities issued by US state and local governments adjusted for the amortization/accretion of premium/discount (the difference between face value and acquisition cost) usfr-fste:AvailableSaleStatesWithinUSPoliticalSubdivisionsStatesAmortizedCost
69 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 AvailableSaleUnencumberedAmortizedCost Monetary xbrli:item instant TRUE Available-for-Sale Securities - Unencumbered - Amortized Cost Unencumbered (Amortized Cost) The aggregate acquisition cost of all available-for-sale securities that are not encumbered (other parities do not have valid claims against such securities) adjusted for the amortization/accretion of premium/discount (the difference between face value and acquisition cost) usfr-fste:AvailableSaleUnencumberedAmortizedCost
70 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 AvailableSaleUSTreasuryOtherUSGovernmentCorporationsAgenciesAmortizedCost Monetary xbrli:item instant TRUE Available-for-Sale Securities - US Treasury and Other US Government Corporations and Agencies - Amortized Cost US Treasury and Other US Government Corporations and Agencies (Amortized Cost) The acquisition cost of available-for-sale debt/equity securities issued by US Treasury and other federal governmental entities adjusted for the amortization/accretion of premium/discount (the difference between face value and acquisition cost) usfr-fste:AvailableSaleUSTreasuryOtherUSGovernmentCorporationsAgenciesAmortizedCost
71 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 AverageBalanceSheets String xbrli:item duration TRUE Average Balance Sheets Note Average Balance Sheets The average balance sheets including the following significant categories of assets and liabilities (including all major categories of interest-earning assets and interest-bearing liabilities) for each of the last three fiscal years: (a) loans, (b) taxable investment securities, (c) non-taxable investment securities, (d) interest-bearing deposits in other banks, (e) federal funds sold and securities purchased with agreements to resell, (f) other short-term investments, (g) other categories of interest-bearing assets (specify if significant), (h) savings deposits, (i) other time deposits, (j) short-term debt, (k) long-term debt, (l) other categories of interest-bearing liabilities, and (m) segregated amounts (of average total assets and total liabilities) between domestic and foreign activities. usfr-fste:AverageBalanceSheets Standard SEC SEC Industry Guide Guide 3 I A http://www.sec.gov/divisions/corpfin/forms/industry.htm#secguide3 8/1/2004
72 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 AverageReserveRequiredFederalHomeLoanBank Monetary xbrli:item duration TRUE Average Reserve Required by Federal Home Loan Bank Average Reserve Required by Federal Home Loan Bank Average balance to be maintained to satisfy Federal Home Loan Bank requirements usfr-fste:AverageReserveRequiredFederalHomeLoanBank Standard AICPA Industry Audit and Accounting Guide (AAG) BNS 4 6 I
72 usfr-fste:AverageReserveRequiredFederalHomeLoanBank Standard OTS Federal Regulation (FR) 563c-Accounting Requirements 102 http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 8/1/2004
72 usfr-fste:AverageReserveRequiredFederalHomeLoanBank Standard SEC Regulation S-X (SX) Rule 9 3 1 a http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 8/1/2004
73 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 AverageReserveRequiredFederalReserve Monetary xbrli:item duration TRUE Average Reserve Required by Federal Reserve Average Reserve Required by Federal Reserve Average balance to be maintained to satisfy Federal Reserve requirements usfr-fste:AverageReserveRequiredFederalReserve Standard AICPA Industry Audit and Accounting Guide (AAG) BNS 4 6 I
73 usfr-fste:AverageReserveRequiredFederalReserve Standard OTS Federal Regulation (FR) 563c-Accounting Requirements 102 http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 8/1/2004
73 usfr-fste:AverageReserveRequiredFederalReserve Standard SEC Regulation S-X (SX) Rule 9 3 1 a http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 8/1/2004
74 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 BankAcceptancesExecutedOutstanding Monetary xbrli:item Credit instant TRUE Bank Acceptances Executed and Outstanding Bank Acceptances Executed and Outstanding The full amount of the liability represented by drafts and bills of exchange that have been accepted by the reporting bank, or by others for its account, and that are outstanding. usfr-fste:BankAcceptancesExecutedOutstanding Standard SEC Regulation S-X (SX) Rule 9 3 14 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 8/1/2004
75 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 BankAcceptancesOutstanding Monetary xbrli:item Credit duration TRUE Bank Acceptances Outstanding Bank Acceptances Outstanding The amount of bank acceptances outstanding. usfr-fste:BankAcceptancesOutstanding Standard AICPA Industry Audit and Accounting Guide (AAG) BNS 13 10
75 usfr-fste:BankAcceptancesOutstanding Standard SEC Regulation S-X (SX) Rule 9 3 14 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 8/1/2004
76 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 BankOwnedLifeInsurance Monetary xbrli:item Debit instant TRUE Bank Owned Life Insurance Bank Owned Life Insurance The value of insurance policy premiums prepaid by a bank to insure against its officers/executives' lives where the bank is the beneficiary usfr-fste:BankOwnedLifeInsurance
77 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 BondPremiumDiscountsAmortization Monetary xbrli:item Debit duration TRUE Amortization - Bond Premium and Discounts Amortization of Bond Premium and Discounts Amortization or accretion of bond premiums and discounts reported in the income statement that are needed to adjust net income to a cash basis usfr-fste:BondPremiumDiscountsAmortization
78 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 BorrowingsGuaranteedInvestmentAgreements Monetary xbrli:item Credit instant TRUE Borrowings Under Guaranteed Investment Agreements Borrowings Under Guaranteed Investment Agreements The liability to record the obligation to repay borrowing under guaranteed investment contracts usfr-fste:BorrowingsGuaranteedInvestmentAgreements
79 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 BrokerDealerReceivablesPayablesNetChangesBalances Monetary xbrli:item duration TRUE Broker - Dealer Related Receivables/(Payables), Net Broker - Dealer Related Receivables/(Payables), Net The change, in broker-dealer related receivables (payables) recorded on the balance sheet, is needed to adjust net income in order to arrive at net cash flows provided by (used in) operations. usfr-fste:BrokerDealerReceivablesPayablesNetChangesBalances
80 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 BrokerDealerRelatedReceivables Monetary xbrli:item Debit instant TRUE Broker - Dealer Related Receivables Broker - Dealer Related Receivables Receivables from broker-dealers for securities sold usfr-fste:BrokerDealerRelatedReceivables Standard SEC Regulation S-X Rule 7 3 5 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#till 38299
81 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 BusinessSegmentsReportableSegmentInformationDepreciationDepletionAmortization Monetary xbrli:item duration TRUE Business Segments - Reportable Segment Information - Depreciation, Depletion and Amortization Depreciation, depletion and amortization expense for each reportable segment. usfr-fste:BusinessSegmentsReportableSegmentInformationDepreciationDepletionAmortization Standard Financial Accounting Standards Board FAS  131 27 http://www.fasb.org/pdf/fas131.pdf 35582
82 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 BusinessSegmentsReportableSegmentInformationEquityIncome Monetary xbrli:item duration TRUE Business Segments - Reportable Segment Information - Equity Income Equity in net income of investees accounted for under the equity method for each reportable segment. usfr-fste:BusinessSegmentsReportableSegmentInformationEquityIncome Standard Financial Accounting Standards Board FAS  131 27 http://www.fasb.org/pdf/fas131.pdf 35582
83 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 BusinessSegmentsReportableSegmentInformationExternalCustomers Monetary xbrli:item duration TRUE Business Segments - Reportable Segment Information - External Customers Revenues from external customers for each reportable segment. usfr-fste:BusinessSegmentsReportableSegmentInformationExternalCustomers Standard Financial Accounting Standards Board FAS  131 27 http://www.fasb.org/pdf/fas131.pdf 35582
84 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 BusinessSegmentsReportableSegmentInformationExtraordinaryItems Monetary xbrli:item duration TRUE Business Segments - Reportable Segment Information - Extraordinary Items Extraordinary items for each reportable segment. usfr-fste:BusinessSegmentsReportableSegmentInformationExtraordinaryItems Standard Financial Accounting Standards Board FAS  131 27 http://www.fasb.org/pdf/fas131.pdf 35582
85 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 BusinessSegmentsReportableSegmentInformationIncomeTax Monetary xbrli:item duration TRUE Business Segments - Reportable Segment Information - Income Tax Income tax or benefit for each reportable segment. usfr-fste:BusinessSegmentsReportableSegmentInformationIncomeTax Standard Financial Accounting Standards Board FAS  131 27 http://www.fasb.org/pdf/fas131.pdf 35582
86 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 BusinessSegmentsReportableSegmentInformationInterestExpense Monetary xbrli:item duration TRUE Business Segments - Reportable Segment Information - Interest Expense Interest expense for each reportable segment. usfr-fste:BusinessSegmentsReportableSegmentInformationInterestExpense Standard Financial Accounting Standards Board FAS  131 27 http://www.fasb.org/pdf/fas131.pdf 35582
87 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 BusinessSegmentsReportableSegmentInformationInterestRevenue Monetary xbrli:item duration TRUE Business Segments - Reportable Segment Information - Interest Revenue Interest revenue for each reportable segment. usfr-fste:BusinessSegmentsReportableSegmentInformationInterestRevenue Standard Financial Accounting Standards Board FAS  131 27 http://www.fasb.org/pdf/fas131.pdf 35582
88 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 BusinessSegmentsReportableSegmentInformationNonCashItems Monetary xbrli:item duration TRUE Business Segments - Reportable Segment Information - Noncash Items Significant noncash items other than depreciation, depletion and amortization expense for each reportable segment. usfr-fste:BusinessSegmentsReportableSegmentInformationNonCashItems Standard Financial Accounting Standards Board FAS  131 27 http://www.fasb.org/pdf/fas131.pdf 35582
89 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 BusinessSegmentsReportableSegmentInformationOtherOperatingSegments Monetary xbrli:item duration TRUE Business Segments - Reportable Segment Information - Other Operating Segments Revenues from transactions with other operating segments of the same enterprise for each reportable segment. usfr-fste:BusinessSegmentsReportableSegmentInformationOtherOperatingSegments Standard Financial Accounting Standards Board FAS  131 27 http://www.fasb.org/pdf/fas131.pdf 35582
90 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 CallsMaturitiesFixedMaturitySecuritiesMortgageLoans Monetary xbrli:item duration TRUE Calls and Maturities on Fixed Maturity Securities and Mortgage Loans Calls and Maturities on Fixed Maturity Securities and Mortgage Loans The gross proceeds from calls and maturities of mortgage loans. usfr-fste:CallsMaturitiesFixedMaturitySecuritiesMortgageLoans
91 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 CapitalizedMortgageServicingRights String xbrli:item duration TRUE Capitalized Mortgage Servicing Rights Note Capitalized Mortgage Servicing Rights Includes the fair value of capitalized mortgage servicing rights and the methods and significant assumptions used to estimate that fair value. If no cost is allocated to certain mortgage servicing rights, include description of those mortgage servicing rights and the reasons why it is not practicable to estimate the fair values of the mortgage servicing rights and the mortgage loans (without the mortgage servicing rights). usfr-fste:CapitalizedMortgageServicingRights Standard AICPA Industry Audit and Accounting Guide (AAG) BNS 8 24
91 usfr-fste:CapitalizedMortgageServicingRights Standard FASB Statement of Financial Accounting Standard (FAS) 140 17 E http://www.fasb.org/pdf/fas140.pdf 8/1/2004
92 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 CapitalizedMortgageServicingRightsAmortizationRightServiceMortgageLoans Monetary xbrli:item Credit instant TRUE Capitalized Mortgage Servicing Rights - Amortization of Right to Service Mortgage Loans Amortization of Right to Mortgage Servicing Rights Amount of amortization of the capitalized amount from the purchasing or originating the right to service mortgage loans for each reporting period. usfr-fste:CapitalizedMortgageServicingRightsAmortizationRightServiceMortgageLoans Standard AICPA Industry Audit and Accounting Guide (AAG) BNS 8 24
92 usfr-fste:CapitalizedMortgageServicingRightsAmortizationRightServiceMortgageLoans Standard FASB Statement of Financial Accounting Standard (FAS) 140 17 E http://www.fasb.org/pdf/fas140.pdf 8/1/2004
93 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 CapitalizedMortgageServicingRightsCapitalizedRightServiceMortgageLoans Monetary xbrli:item Debit instant TRUE Capitalized Mortgage Servicing Rights - Capitalized Right to Service Mortgage Loans Capitalized Right to Mortgage Servicing Rights Amount capitalized during the period in connection with purchasing or originating the right to service mortgage loans for each reporting period.  usfr-fste:CapitalizedMortgageServicingRightsCapitalizedRightServiceMortgageLoans Standard AICPA Industry Audit and Accounting Guide (AAG) BNS 8 24
93 usfr-fste:CapitalizedMortgageServicingRightsCapitalizedRightServiceMortgageLoans Standard FASB Statement of Financial Accounting Standard (FAS) 140 17 E http://www.fasb.org/pdf/fas140.pdf 8/1/2004
94 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 CapitalizedMortgageServicingRightsFairValueMortgageServicingRights Monetary xbrli:item instant TRUE Capitalized Mortgage Servicing Rights - Fair Value of Mortgage Servicing Rights Fair Value of Mortgage Servicing Rights The fair value of capitalized mortgage servicing rights. usfr-fste:CapitalizedMortgageServicingRightsFairValueMortgageServicingRights Standard AICPA Industry Audit and Accounting Guide (AAG) BNS 8 24
94 usfr-fste:CapitalizedMortgageServicingRightsFairValueMortgageServicingRights Standard FASB Statement of Financial Accounting Standard (FAS) 140 17 E http://www.fasb.org/pdf/fas140.pdf 8/1/2004
95 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 CapitalizedMortgageServicingRightsMethodsAssumptionsUsedEstimateFairValue String xbrli:item instant TRUE Capitalized Mortgage Servicing Rights - Methods and Assumptions Used to Estimate Fair Value Methods and Assumptions Used to Estimate Fair Value The methods and assumptions used to estimate the fair value of capitalized mortgage servicing rights. usfr-fste:CapitalizedMortgageServicingRightsMethodsAssumptionsUsedEstimateFairValue Standard AICPA Industry Audit and Accounting Guide (AAG) BNS 8 24
95 usfr-fste:CapitalizedMortgageServicingRightsMethodsAssumptionsUsedEstimateFairValue Standard FASB Statement of Financial Accounting Standard (FAS) 140 17 E http://www.fasb.org/pdf/fas140.pdf 8/1/2004
96 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 CapitalizedMortgageServicingRightsReasonsWhyImpractableEstimateFairValues String xbrli:item instant TRUE Capitalized Mortgage Servicing Rights - Reasons Why Impracticable to Estimate Fair Values Reasons Why Impracticable to Estimate Fair Values Describe the reasons why it is not practicable to estimate the fair values of the mortgage servicing rights and the mortgage loans (without the mortgage servicing rights), if no cost is allocated to certain mortgage servicing rights. usfr-fste:CapitalizedMortgageServicingRightsReasonsWhyImpractableEstimateFairValues Standard AICPA Industry Audit and Accounting Guide (AAG) BNS 8 24
96 usfr-fste:CapitalizedMortgageServicingRightsReasonsWhyImpractableEstimateFairValues Standard FASB Statement of Financial Accounting Standard (FAS) 140 17 E http://www.fasb.org/pdf/fas140.pdf 8/1/2004
97 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 CapitalizedMortgageServicingRightsRiskCharacteristicsStratifyingLoans String xbrli:item instant TRUE Capitalized Mortgage Servicing Rights - Risk Characteristics of Stratifying Loans Risk Characteristics of Stratifying Loans  Describe the risk characteristics of the underlying loans used to stratify capitalized mortgage servicing rights for purposes of measuring impairment. usfr-fste:CapitalizedMortgageServicingRightsRiskCharacteristicsStratifyingLoans Standard AICPA Industry Audit and Accounting Guide (AAG) BNS 8 24
97 usfr-fste:CapitalizedMortgageServicingRightsRiskCharacteristicsStratifyingLoans Standard FASB Statement of Financial Accounting Standard (FAS) 140 17 E http://www.fasb.org/pdf/fas140.pdf 8/1/2004
97 usfr-fste:CapitalizedMortgageServicingRightsRiskCharacteristicsStratifyingLoans Standard FASB Statement of Financial Accounting Standard (FAS) 140 63 http://www.fasb.org/pdf/fas140.pdf 8/1/2004
98 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 CapitalizedMortgageServicingRightsSalesMortgageServicingRights Monetary xbrli:item instant TRUE Capitalized Mortgage Servicing Rights - Sales of Mortgage Servicing Rights Sales of Mortgage Servicing Rights Amount sold during the period in connection with the sale of mortgage servicing loans. usfr-fste:CapitalizedMortgageServicingRightsSalesMortgageServicingRights
99 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 CapitalizedMortgageServicingRightsValuationAllowanceMovement String xbrli:item duration TRUE Capitalized Mortgage Servicing Rights - Valuation Allowance Movement Valuation Allowance Movement Disclose the activity in the valuation allowance for capitalized mortgage servicing rights, including the aggregate balance of the allowances at the beginning and end of each period, aggregate additions charged and reductions credited to operations, and aggregate direct write-downs charged against the allowances.  usfr-fste:CapitalizedMortgageServicingRightsValuationAllowanceMovement Standard AICPA Industry Audit and Accounting Guide (AAG) BNS 8 24
99 usfr-fste:CapitalizedMortgageServicingRightsValuationAllowanceMovement Standard FASB Statement of Financial Accounting Standard (FAS) 140 17 E http://www.fasb.org/pdf/fas140.pdf 8/1/2004
100 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 CapitalRequirementConsolidatedBrokerDealer Monetary xbrli:item Debit instant TRUE Capital Requirement of Consolidated Broker - Dealer  Capital Requirement of Consolidated Broker - Dealer  Capital requirement of consolidated broker-dealer usfr-fste:CapitalRequirementConsolidatedBrokerDealer
101 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 CapitalSecurities Monetary xbrli:item Debit duration TRUE Interest Expense - Capital Securities Capital Securities The aggregate amount of interest expenses incurred on capital securities issued by the reporting entity. usfr-fste:CapitalSecurities Standard OTS Federal Regulation (FR) 563c-Accounting Requirements 102 II 8 http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 8/1/2004
102 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 CashCashEquivalentsCashDueBanks Monetary xbrli:item Debit instant TRUE Cash and Cash Equivalents - Cash and Due from Banks Cash and Due from Banks This includes the total of all noninterest-bearing balances due from depository institutions, currency and coin, cash items in process of collection, and unposted debits.  Cash items in process of collection includes checks or drafts in process of collection that are drawn on another depository institution and that are payable immediately, government checks, and other items in process of collection.  It does not include cash items for which the reporting bank has already received credit, credit or debit card sales slips in process of collection, cash items not conforming with the definition, and commodity or bill-of-lading drafts not yet payable, whether or not deposit credit has been given.  This label may also include unposted debits (cash items in the bank's possession), currency and coin, noninterest-bearing balances due from depository institutions, and interest-bearing balances. usfr-fste:CashCashEquivalentsCashDueBanks Standard AICPA Industry Audit and Accounting Guide (AAG) BNS 4 1
102 usfr-fste:CashCashEquivalentsCashDueBanks Standard AICPA Industry Audit and Accounting Guide (AAG) BNS 4 7
103 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 CashPaidLossesLossAdjustmentExpense Monetary xbrli:item duration TRUE Cash Paid for Losses and Loss Adjustment Expense Cash Paid for Losses and Loss Adjustment Expense The total amount of cash paid for the loss (the actual damage) and loss adjustment expenses (the expense incurred related to claims other than the actual loss, e.g. legal fees) by insurance companies to settle claims; it'll reduce the reserve amount usfr-fste:CashPaidLossesLossAdjustmentExpense
104 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 CashPaidUnderwritingExpenses Monetary xbrli:item duration TRUE Cash Paid for Underwriting Expenses Cash Paid for Underwriting Expenses The amount of cash paid for expenses incurred during underwriting activities (the process to review insurance applications, evaluate risks, accept/reject applications and determine the premiums to be charged) for insurance companies usfr-fste:CashPaidUnderwritingExpenses
105 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 CashPaymentsPurchaseOtherAssets Monetary xbrli:item duration TRUE Cash Payments from Purchase of Other Assets Cash Payments from Purchase of Other Assets Cash payments from the purchase of other assets. usfr-fste:CashPaymentsPurchaseOtherAssets Standard OTS Federal Regulation (FR) 563c-Accounting Requirements 102 III http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 8/1/2004
106 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 CashPaymentsPurchasesSecurities Monetary xbrli:item duration TRUE Cash Payments from Purchases of Securities Cash Payments from Purchases of Securities Cash payments resulting from the purchases of securities and other assets acquired specifically for resale. usfr-fste:CashPaymentsPurchasesSecurities Standard FASB Statement of Financial Accounting Standard (FAS) 102 http://www.fasb.org/pdf/fas102.pdf 8/1/2004
106 usfr-fste:CashPaymentsPurchasesSecurities Standard OTS Federal Regulation (FR) 563c-Accounting Requirements 102 III http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 8/1/2004
107 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 CashReceiptsPaymentsDepositsOtherInstitutions Monetary xbrli:item duration TRUE Cash Receipts and Payments - Deposits with Other Institutions Deposits with Other Institutions Net cash receipts and cash payments for deposits placed with other financial institutions. usfr-fste:CashReceiptsPaymentsDepositsOtherInstitutions Standard FASB Statement of Financial Accounting Standard (FAS) 102 http://www.fasb.org/pdf/fas102.pdf 8/1/2004
107 usfr-fste:CashReceiptsPaymentsDepositsOtherInstitutions Standard FASB Statement of Financial Accounting Standard (FAS) 104 http://www.fasb.org/pdf/fas104.pdf 8/1/2004
108 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 CashReceiptsPaymentsLoansMadeCustomers Monetary xbrli:item duration TRUE Cash Receipts and Payments - Loans Made to Customers Loans Made to Customers Net cash receipts and cash payments for loans made to customers. usfr-fste:CashReceiptsPaymentsLoansMadeCustomers
109 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 CashReceiptsPaymentsPrincipalCollectionsLoans Monetary xbrli:item duration TRUE Cash Receipts and Payments - Principal Collections of Loans Principal Collections of Loans Net cash receipts and cash payments for principal collections of loans. usfr-fste:CashReceiptsPaymentsPrincipalCollectionsLoans
110 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 CashReceiptsPaymentsRepaymentsDeposits Monetary xbrli:item duration TRUE Cash Receipts and Payments - Repayments of Deposits Repayments of Deposits Net cash receipts and cash payments for repayments of deposits usfr-fste:CashReceiptsPaymentsRepaymentsDeposits
111 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 CashReceiptsPaymentsTimeDepositsAccepted Monetary xbrli:item duration TRUE Cash Receipts and Payments - Time Deposits Accepted Time Deposits Accepted Net cash receipts and cash payments for time deposits accepted. usfr-fste:CashReceiptsPaymentsTimeDepositsAccepted
112 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 CashReceiptsPaymentsWithdrawalsDeposits Monetary xbrli:item duration TRUE Cash Receipts and Payments - Withdrawals of Deposits Withdrawals of Deposits Net cash receipts and cash payments for withdrawals of deposits. usfr-fste:CashReceiptsPaymentsWithdrawalsDeposits
113 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 CashReceiptsSaleOtherAssets Monetary xbrli:item duration TRUE Cash Receipts from Sales of Other Assets Cash Receipts from Sale of Other Assets Cash receipts from the sale of other assets. usfr-fste:CashReceiptsSaleOtherAssets Standard OTS Federal Regulation (FR) 563c-Accounting Requirements 102 III http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 8/1/2004
114 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 CashReceiptsSalesSecurities Monetary xbrli:item duration TRUE Cash Receipts from Sales of Securities Cash Receipts from Sales of Securities Cash receipts resulting from the sales of securities and other assets acquired specifically for resale. usfr-fste:CashReceiptsSalesSecurities Standard OTS Federal Regulation (FR) 563c-Accounting Requirements 102 III http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 8/1/2004
115 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 CashUsedAcquisitions Monetary xbrli:item duration TRUE Cash Used for Acquisitions Purchases related to acquisition Purchases related to acquisition usfr-fste:CashUsedAcquisitions
116 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 CededEarnedPremiums Monetary xbrli:item Debit duration TRUE Ceded Earned Premiums Ceded Earned Premiums Ceded Earned Premiums is the Earned Premium Associated With Ceded Written Premium usfr-fste:CededEarnedPremiums Standard Financial Accounting Standards Board FAS  113 27 a-b http://www.fasb.org/pdf/fas113.pdf 33939
117 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 CededWrittenPremiums Monetary xbrli:item Debit duration TRUE Ceded Written Premiums Ceded Written Premiums Ceded Written Premiums Relates to the Premiums Ceded to Another Company usfr-fste:CededWrittenPremiums Standard Financial Accounting Standards Board FAS  113 27 a-b http://www.fasb.org/pdf/fas113.pdf 33939
118 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 ChangeInterestReceivable Monetary xbrli:item duration TRUE Increase/(Decrease) in Accrued Interest Income Receivable Net Change in Accrued Interest Income Receivable The net change in the beginning and end of period of Accrued Interest Income balances. usfr-fste:ChangeInterestReceivable
119 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 ChangeMortgageServicingRights Monetary xbrli:item duration TRUE Increase/(Decrease) in Mortgage Servicing Rights (MSR), Net Increase/(Decrease) in Mortgage Servicing Rights (MSR), Net Change in Mortgage Servicing Rights usfr-fste:ChangeMortgageServicingRights
120 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 ChangeMortgageServicingRightsAbstract String abstract xbrli:item duration TRUE Increase/(Decrease) in Mortgage Servicing Rights (MSR) Increase/(Decrease) in Mortgage Servicing Rights (MSR) The net change in capitalized mortgage servicing rights (rights to service mortgage loans, e.g. rights of billing, collecting payment for a fee) possessed by the reporting entity  Note: This element serves as a category heading only.  No data may be tagged to this element.   usfr-fste:ChangeMortgageServicingRightsAbstract
121 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 ChangesAmountsDueFromAffiliatesCurrentNoncurrent Monetary xbrli:item duration TRUE Increase/(Decrease) in Amounts Due From Affiliates Due from Affiliates The net change in receivables to be collected from affiliates; i.e. the entities that are controlling, under the control of, or within the same control group as the reporting entity by means of direct or indirect ownership  usfr-fste:ChangesAmountsDueFromAffiliatesCurrentNoncurrent
122 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 ChangesAmountsDueFromOtherRelatedPartiesCurrentNoncurrent Monetary xbrli:item duration TRUE Increase/(Decrease) in Amounts Due From Other Related Parties Due from Other Related Parties The net change in aggregate amount for receivables to be collected from related parties other than affiliates or officers/stockholders (e.g. owner's immediate families or employee pension trusts) usfr-fste:ChangesAmountsDueFromOtherRelatedPartiesCurrentNoncurrent
123 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 ChangesAmountsDueToAffiliatesCurrentNoncurrent Monetary xbrli:item duration TRUE Increase/(Decrease) in Amounts Due To Affiliates Due to Affiliates The net change in total obligations owed to affiliates; i.e. the entities that are controlling, under the control of, or within the same control group as the reporting entity by means of direct or indirect ownership  usfr-fste:ChangesAmountsDueToAffiliatesCurrentNoncurrent
124 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 ChangesAmountsDueToOfficersStockholdersCurrentNoncurrent Monetary xbrli:item duration TRUE Increase/(Decrease) in Amounts Due To Officers/Stockholders Due to Officers/Stockholders The net change in total obligations owed to reporting entity's executives and owners during an accounting period usfr-fste:ChangesAmountsDueToOfficersStockholdersCurrentNoncurrent
125 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 ChangesAmountsDueToOtherRelatedPartiesCurrentNoncurrent Monetary xbrli:item duration TRUE Increase/(Decrease) in Amounts Due To Other Related Parties Due to Other Related Parties The net change in total obligations owed to related parties other than affiliates or officers/stockholders (e.g. owner's immediate families or employee pension trusts) usfr-fste:ChangesAmountsDueToOtherRelatedPartiesCurrentNoncurrent
126 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 ChangesAmountsDueToRelatedPartiesCurrentNoncurrent Monetary xbrli:item duration TRUE Increase/(Decrease) in Amounts Due To Related Parties Due to Related Parties Increase/(Decrease) in Amounts Due To Related Parties - Total Increase/(Decrease) in Amounts Due To Related Parties - Total The net change in total obligations owed to all related parties where one party can exercise control or significant influence over another party; including affiliates, owners/officers and their immediate families, pension trusts, etc usfr-fste:ChangesAmountsDueToRelatedPartiesCurrentNoncurrent
127 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 ChangesNotesPayableRelatedPartiesCurrentNoncurrent Monetary xbrli:item duration TRUE Increase/(Decrease) in Notes Payable - Related Parties Notes Payable - Related Parties The net change in the notes (written promise to pay) payable to related parties where one party can exercise control or significant influence over another party (including affiliates, owners/officers and their immediate families, pension trusts, etc.) usfr-fste:ChangesNotesPayableRelatedPartiesCurrentNoncurrent
128 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 ChangesOriginationSalesAcquisitionsLoansHeldSaleAbstract String abstract xbrli:item duration TRUE Increase/(Decrease) in Loans Held-for-Sale Change in Loans Held-for-Sale The net change in the beginning and end of period of Loans Held-for-Sale balances.  Note: This element serves as a category heading only.  No data may be tagged to this element.   usfr-fste:ChangesOriginationSalesAcquisitionsLoansHeldSaleAbstract
129 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 ChangesRelatedPartyNotesReceivableCurrentNoncurrent Monetary xbrli:item duration TRUE Increase/(Decrease) in Notes Receivable - Related Parties Notes Receivable The net change in the notes (written promise to pay) payable to related parties where one party can exercise control or significant influence over another party (including affiliates, owners/officers and their immediate families, pension trusts, etc.) usfr-fste:ChangesRelatedPartyNotesReceivableCurrentNoncurrent
130 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 ChangesRelatedPartyReceivablesCurrentNoncurrent Monetary xbrli:item duration TRUE Increase/(Decrease) in Amounts Due From Related Parties Due from Related Parties Increase/(Decrease) in Amounts Due From Related Parties - Total Increase/(Decrease) in Amounts Due From Related Parties - Total The net change in the aggregate amount of receivables to be collected from all related parties where one party can exercise control or significant influence over another party; including affiliates, owners/officers and their immediate families, pension trusts, etc usfr-fste:ChangesRelatedPartyReceivablesCurrentNoncurrent
131 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 ChangesTaxExemptPortfolio String xbrli:item duration TRUE Changes in Tax Exempt Portfolio Note Tax Exempt Portfolio Description of any major changes in the tax-exempt portfolio. usfr-fste:ChangesTaxExemptPortfolio Standard SEC SEC Industry Guide Guide 3 II B http://www.sec.gov/divisions/corpfin/forms/industry.htm#secguide3 8/1/2004
132 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 ChargeOffsGross Monetary xbrli:item Debit duration TRUE Charge - Offs, Gross Charge - Offs, Gross The gross amount of actual credit charge-offs. usfr-fste:ChargeOffsGross Standard OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I 8 (k) http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 8/1/2004
132 usfr-fste:ChargeOffsGross Standard SEC Regulation S-X (SX) Rule 9 3 7 (d) http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 8/1/2004
133 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 ChargeOffsNet Monetary xbrli:item Debit duration TRUE Charge - Offs, Net Charge - Offs, Net The total value of net charge-offs (gross charge-offs less gross recoveries) usfr-fste:ChargeOffsNet Standard OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I 8 (k) http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 8/1/2004
133 usfr-fste:ChargeOffsNet Standard SEC Regulation S-X (SX) Rule 9 3 7 (d) http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 8/1/2004
134 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 ClosedBlock String xbrli:item duration TRUE Closed Block Closed Block Disclosures Surrounding a Company's Closed Block of Business usfr-fste:ClosedBlock
135 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 CollateralBorrowedSecuritiesCash Monetary xbrli:item Debit instant TRUE Cash Collateral for Borrowed Securities Cash Collateral for Borrowed Securities The cash collateral held by the company for borrowed securities usfr-fste:CollateralBorrowedSecuritiesCash Standard SEC Regulation S-X (SX) Rule 7 3 1 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#lance 8/1/2004
135 usfr-fste:CollateralBorrowedSecuritiesCash Standard SEC Regulation S-X Rule 7 3 2 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#till 38299
136 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 CollateralBorrowedSecuritiesCashChangesBalances Monetary xbrli:item duration TRUE Increase/(Decrease) in Cash Collateral for Borrowed Securities Cash Collateral for Borrowed Securities The change, in the cash collateral for borrowed securities recorded on the balance sheet, is needed to adjust net income in order to arrive at net cash flows provided by (used in) operations. usfr-fste:CollateralBorrowedSecuritiesCashChangesBalances Standard FASB Statement of Financial Accounting Standard (FAS) 95 http://www.fasb.org/pdf/fas95.pdf 8/1/2004
137 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 CollateralLoanedSecuritiesCash Monetary xbrli:item duration TRUE Cash Collateral for Loaned Securities Cash Collateral for Loaned Securities The change, in the cash collateral for loaned securities recorded on the balance sheet, is needed to adjust net income in order to arrive at net cash flows provided by (used in) operations. usfr-fste:CollateralLoanedSecuritiesCash Standard FASB Statement of Financial Accounting Standard (FAS) 95 http://www.fasb.org/pdf/fas95.pdf 8/1/2004
138 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 CollateralLoanedSecuritiesDerivatives Monetary xbrli:item Credit instant TRUE Collateral on Loaned Securities and Derivatives Collateral on Loaned Securities and Derivatives The collateral received by the company on loaned securities usfr-fste:CollateralLoanedSecuritiesDerivatives Standard Financial Accounting Standards Board FAS  133 http://www.fasb.org/pdf/fas133.pdf 35947
139 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 CollateralSecuritiesLendingDerivativesNet Monetary xbrli:item duration TRUE Collateral - Securities Lending and Derivatives, Net Collateral - Securities Lending and Derivatives, Net The change, in the cash collateral on securities lending and derivatives recorded on the balance sheet, is needed to adjust net income in order to arrive at net cash flows provided by (used in) operations. usfr-fste:CollateralSecuritiesLendingDerivativesNet Standard FASB Statement of Financial Accounting Standard (FAS) 95 http://www.fasb.org/pdf/fas95.pdf 8/1/2004
140 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 CommercialConstructionLoans Monetary xbrli:item Debit instant TRUE Loans - Commercial - Construction Construction The total amount of commercial loans (money lent to commercial entities rather than consumers) used for project construction purposes; such loans are usually secured by lien on property and will become due upon the completion of the project usfr-fste:CommercialConstructionLoans
141 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 CommercialIndustrial Monetary xbrli:item Debit instant TRUE Loans - Commercial and Industrial Commercial and Industrial The total amount of commercial (money lent to commercial entities rather than consumers) and industrial loans.  usfr-fste:CommercialIndustrial Standard OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I 8 (b) (iv) http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 8/1/2004
141 usfr-fste:CommercialIndustrial Standard SEC Regulation S-X (SX) Rule 9 3 7 (a) -1 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 8/1/2004
142 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 CommercialLoans Monetary xbrli:item Debit instant TRUE Loans - Commercial Commercial Loans Loans - Commercial - Total The total amount of 1) real estate commercial loans, including loans payable in periodic installments and secured by developed income property and/or personal residences 2) commercial loans (money lent to commercial entities rather than consumers) secured by real estate mortgage; they are usually long-term loans 3) commercial loans used for project construction purposes; such loans are usually secured by lien on property and will become due upon the completion of the project 4) commercial, financial and agricultural loans, including loans to real estate investment trusts, mortgage companies, banks and other financial institutions, loans for carrying securities and for agricultural purposes 5) commercial loans made to other financial institutions 6) credit collateralized by residential mortgage loans to top tier mortgage companies. 7) commercial loans made in form of direct financing lease where the reporting entity (lessor) only recognizes interest revenue from the lease 8) commercial loans made to governmental entities usfr-fste:CommercialLoans Standard OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I 8 (b) (iv) http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 8/1/2004
142 usfr-fste:CommercialLoans Standard SEC Regulation S-X (SX) Rule 9 3 7 (a) -1 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 8/1/2004
143 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 CommercialLoansAbstract String abstract xbrli:item instant TRUE Loans - Commercial Commercial The total amount of 1) real estate commercial loans, including loans payable in periodic installments and secured by developed income property and/or personal residences 2) commercial loans (money lent to commercial entities rather than consumers) secured by real estate mortgage; they are usually long-term loans 3) commercial loans used for project construction purposes; such loans are usually secured by lien on property and will become due upon the completion of the project 4) commercial, financial and agricultural loans, including loans to real estate investment trusts, mortgage companies, banks and other financial institutions, loans for carrying securities and for agricultural purposes 5) commercial loans made to other financial institutions 6) credit collateralized by residential mortgage loans to top tier mortgage companies. 7) commercial loans made in form of direct financing lease where the reporting entity (lessor) only recognizes interest revenue from the lease 8) commercial loans made to governmental entities  Note: This element serves as a category heading only.  No data may be tagged to this element.   usfr-fste:CommercialLoansAbstract
144 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 CommercialLoansFinancialInstitutions Monetary xbrli:item Debit instant TRUE Loans - Commercial - Financial Institutions Financial Institutions The total amount of commercial loans (money lent to commercial entities rather than consumers) made to other financial institutions usfr-fste:CommercialLoansFinancialInstitutions
145 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 CommercialLoansGovernments Monetary xbrli:item Debit instant TRUE Loans - Commercial - Governments Governments The total amount of commercial loans (money lent to commercial entities rather than consumers) made to governmental entities usfr-fste:CommercialLoansGovernments
146 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 CommercialLoansLeaseFinancing Monetary xbrli:item Debit instant TRUE Loans - Commercial - Lease Financing Lease Financing The total amount of commercial loans (money lent to commercial entities rather than consumers) made in form of direct financing lease where the reporting entity (lessor) only recognizes interest revenue from the lease usfr-fste:CommercialLoansLeaseFinancing
147 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 CommercialLoansMortgage Monetary xbrli:item Debit instant TRUE Loans - Commercial - Mortgage Mortgage The total amount of commercial loans (money lent to commercial entities rather than consumers) secured by real estate mortgage; they are usually long-term loans usfr-fste:CommercialLoansMortgage
148 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 CommitmentsContingenciesCommitmentsExtendCredit String xbrli:item duration TRUE Commitments and Contingencies - Commitments to Extend Credit Commitments to Extend Credit Summary of an entity's commitments to extend credit by type. usfr-fste:CommitmentsContingenciesCommitmentsExtendCredit
149 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 CommonStockIssuedDemutualization Monetary xbrli:item Credit duration TRUE Common Stock Issued - Demutualization Common Stock Issued - Demutualization This is the common stock issued as part of the demutualization usfr-fste:CommonStockIssuedDemutualization Standard Accounting Principles Board APB 12 10
149 usfr-fste:CommonStockIssuedDemutualization Standard Financial Accounting Standards Board CON 5 55-57 http://www.fasb.org/pdf/con5.pdf 31017
149 usfr-fste:CommonStockIssuedDemutualization Standard SEC Regulation S-X Rule 5 2 30 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#reg 38299
149 usfr-fste:CommonStockIssuedDemutualization Standard SEC Regulation S-X Rule 3 4 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#reg 38299
150 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 CommonStockIssuedDemutualizationAdditionalPaidCapital Monetary xbrli:item Credit duration TRUE Common Stock Issued in Demutualization - Additional Paid In Capital Common Stock Issued - Demutualization - Additional Paid in Capital Additional paid in capital on common stock issued as part of the demutualization usfr-fste:CommonStockIssuedDemutualizationAdditionalPaidCapital Standard Accounting Principles Board APB 12 10
150 usfr-fste:CommonStockIssuedDemutualizationAdditionalPaidCapital Standard Financial Accounting Standards Board CON 5 55-57 http://www.fasb.org/pdf/con5.pdf 31017
150 usfr-fste:CommonStockIssuedDemutualizationAdditionalPaidCapital Standard SEC Regulation S-X Rule 5 2 31 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#reg 38299
150 usfr-fste:CommonStockIssuedDemutualizationAdditionalPaidCapital Standard SEC Regulation S-X Rule 3 4 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#reg 38299
151 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 CommonStockIssuedDemutualizationShares Shares xbrli:item duration TRUE Common Stock Issued - Demutualization - Shares Demutualization The total share number for common stocks issued during demutualization; i.e. an insurance company changes form from Mutual (the insured own the company) to Stock (stockholders own the company) usfr-fste:CommonStockIssuedDemutualizationShares Standard Accounting Principles Board APB 12 10
151 usfr-fste:CommonStockIssuedDemutualizationShares Standard Financial Accounting Standards Board CON 5 55-57 http://www.fasb.org/pdf/con5.pdf 31017
151 usfr-fste:CommonStockIssuedDemutualizationShares Standard SEC Regulation S-X Rule 5 2 30 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#reg 38299
151 usfr-fste:CommonStockIssuedDemutualizationShares Standard SEC Regulation S-X Rule 3 4 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#reg 38299
152 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 CommonStockIssuedDemutualizationValue Monetary xbrli:item Credit duration TRUE Common Stock Issued - Demutualization - Value Common Stock Issued - Demutualization - Value The legal value (par value, stated value or issuance value in case of non-par non-stated-value stock) for common stocks issued during demutualization; i.e. an insurance company changes form from Mutual (the insured own the company) to Stock (stockholders own the company) usfr-fste:CommonStockIssuedDemutualizationValue Standard Accounting Principles Board APB 12 10
152 usfr-fste:CommonStockIssuedDemutualizationValue Standard Financial Accounting Standards Board CON 5 55-57 http://www.fasb.org/pdf/con5.pdf 31017
152 usfr-fste:CommonStockIssuedDemutualizationValue Standard SEC Regulation S-X Rule 5 2 30 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#reg 38299
152 usfr-fste:CommonStockIssuedDemutualizationValue Standard SEC Regulation S-X Rule 3 4 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#reg 38299
153 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 CommonStockIssuedPrivatePlacementShares Shares xbrli:item duration TRUE Common Stock Issued - Private Placement - Shares Private Placement The total share number for common stocks issued through private placement (issue stock to investors directly rather than through public offering) during an accounting period usfr-fste:CommonStockIssuedPrivatePlacementShares Standard Accounting Principles Board APB 12 10
153 usfr-fste:CommonStockIssuedPrivatePlacementShares Standard Financial Accounting Standards Board CON 5 55-57 http://www.fasb.org/pdf/con5.pdf 31017
153 usfr-fste:CommonStockIssuedPrivatePlacementShares Standard SEC Regulation S-X Rule 5 2 30 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#reg 38299
153 usfr-fste:CommonStockIssuedPrivatePlacementShares Standard SEC Regulation S-X Rule 3 4 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#reg 38299
154 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 CommonStockPrivatePlacement Monetary xbrli:item Credit duration TRUE Common Stock Issued - Private Placement Common Stock Issued - Private Placement This is the common stock issued to the public after demutualization usfr-fste:CommonStockPrivatePlacement Standard Accounting Principles Board APB 12 10
154 usfr-fste:CommonStockPrivatePlacement Standard Financial Accounting Standards Board CON 5 55-57 http://www.fasb.org/pdf/con5.pdf 31017
154 usfr-fste:CommonStockPrivatePlacement Standard SEC Regulation S-X Rule 5 2 30 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#reg 38299
154 usfr-fste:CommonStockPrivatePlacement Standard SEC Regulation S-X Rule 3 4 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#reg 38299
155 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 CommonStockPrivatePlacementValue Monetary xbrli:item Credit duration TRUE Common Stock Issued - Private Placement - Value Common Stock Issued - Private Placement - Value The legal value (par value, stated value or issuance value in case of non-par non-stated-value stock) for common stocks issued through private placement (issue stock to investors directly rather than through public offering) during an accounting period usfr-fste:CommonStockPrivatePlacementValue Standard Accounting Principles Board APB 12 10
155 usfr-fste:CommonStockPrivatePlacementValue Standard Financial Accounting Standards Board CON 5 55-57 http://www.fasb.org/pdf/con5.pdf 31017
155 usfr-fste:CommonStockPrivatePlacementValue Standard SEC Regulation S-X Rule 5 2 30 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#reg 38299
155 usfr-fste:CommonStockPrivatePlacementValue Standard SEC Regulation S-X Rule 3 4 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#reg 38299
156 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 CompanyObligatedMandatorilyRedeemablePreferredCapitalSecuritiesSubsidiaryTrusts Monetary xbrli:item Credit instant TRUE Company Obligated Mandatorily Redeemable Preferred Capital Securities of Subsidiary Trusts Company Obligated Mandatorily Redeemable Preferred Capital Securities of Subsidiary Trusts Also add Regulation S-X 5.02.28 and FAS 150 paragraph 9, 20-23 usfr-fste:CompanyObligatedMandatorilyRedeemablePreferredCapitalSecuritiesSubsidiaryTrusts Standard SEC Regulation S-X (SX) Rule 5 2 28 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#bal 8/1/2004
156 usfr-fste:CompanyObligatedMandatorilyRedeemablePreferredCapitalSecuritiesSubsidiaryTrusts Standard SEC Regulation S-X (SX) Rule 9 3 19 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 8/1/2004
156 usfr-fste:CompanyObligatedMandatorilyRedeemablePreferredCapitalSecuritiesSubsidiaryTrusts Standard SEC Regulation S-X Rule 7 3 21 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#till 38299
157 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 ComponentsNonperformingAssets String xbrli:item duration TRUE Components of Nonperforming Assets Components of Nonperforming Assets The disclosure about the components of nonperforming assets, usually include nonaccrual loans (e.g. loans past due for 90 days or more), restructured loans, foreclosed real estate, etc. usfr-fste:ComponentsNonperformingAssets
158 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 CondensedFinancialInformationRegistrant String xbrli:item duration TRUE Condensed Financial Information of Registrant Note Condensed Financial Information of Registrant Description of the parent company's condensed financial information (balance sheet, income statement, cash flow, dividends, investments, contingencies and long-term debt)  usfr-fste:CondensedFinancialInformationRegistrant Standard OTS Federal Regulation (FR) 563c-Accounting Requirements 4 IV http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 8/1/2004
158 usfr-fste:CondensedFinancialInformationRegistrant Standard OTS Federal Regulation (FR) 563c-Accounting Requirements 102 http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 8/1/2004
158 usfr-fste:CondensedFinancialInformationRegistrant Standard SEC Regulation S-X (SX) Rule 9 6 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#condensed 8/1/2004
158 usfr-fste:CondensedFinancialInformationRegistrant Standard Financial Accounting Standards Board Regulation S-X Rule 7 5 c http://www.sec.gov/divisions/corpfin/forms/regsx.htm 38299
159 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 CondensedFinancialInformationRegistrantOtherLiabilities String xbrli:item duration TRUE Condensed Financial Information of Registrant - Other Liabilities Other Liabilities  Disclose each of the following unless stated separately in the consolidated statements:  (a) material contingencies, (b) significant provisions of long-term debt obligations, (c) a five-year schedule of debt maturities, (d) mandatory dividend or redemption requirements of redeemable stocks, and (e) guarantees. usfr-fste:CondensedFinancialInformationRegistrantOtherLiabilities Standard OTS Federal Regulation (FR) 563c-Accounting Requirements 4 IV http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 8/1/2004
159 usfr-fste:CondensedFinancialInformationRegistrantOtherLiabilities Standard OTS Federal Regulation (FR) 563c-Accounting Requirements 102 http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 8/1/2004
159 usfr-fste:CondensedFinancialInformationRegistrantOtherLiabilities Standard SEC Regulation S-X (SX) Rule 9 6 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#condensed 8/1/2004
160 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 CondensedFinancialInformationRegistrantParentCompanySInvestmentsDividends String xbrli:item duration TRUE Condensed Financial Information of Registrant - Parent Company's Investments and Dividends Parent Company's Investments and Dividends Describe the parent company's: (a) investments in and indebtedness of and to association subsidiaries, (b) dividends paid to the registrant by consolidated institution subsidiaries and 50 percent or less owned persons accounted for by the equity method for each of the last three years, (c) dividends paid to the registrant by bank subsidiaries. usfr-fste:CondensedFinancialInformationRegistrantParentCompanySInvestmentsDividends Standard OTS Federal Regulation (FR) 563c-Accounting Requirements 102 http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 8/1/2004
160 usfr-fste:CondensedFinancialInformationRegistrantParentCompanySInvestmentsDividends Standard OTS Federal Regulation (FR) 563c-Accounting Requirements 4 IV http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 8/1/2004
160 usfr-fste:CondensedFinancialInformationRegistrantParentCompanySInvestmentsDividends Standard SEC Regulation S-X (SX) Rule 9 6 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#condensed 8/1/2004
161 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 ConsumerLoansConstruction Monetary xbrli:item Debit instant TRUE Loans - Consumer - Construction Construction The total amount of consumer loans (money lent to individual customers) used for construction purposes; such loans are usually secured by lien on property and will become due upon the completion of the construction usfr-fste:ConsumerLoansConstruction
162 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 ConsumerLoansMortgage Monetary xbrli:item Debit instant TRUE Loans - Consumer - Mortgage Mortgage The total amount of consumer loans (money lent to individual customers) secured by real estate mortgage; they are usually long-term loans usfr-fste:ConsumerLoansMortgage
163 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 ConsumerRealEstate Monetary xbrli:item Debit instant TRUE Loans - Consumer - Real Estate Consumer Real Estate The total amount of consumer loans (money lent to individual customers) secured by real estate mortgage, used for construction purposes; such loans are usually secured by lien on property and will become due upon the completion of the construction usfr-fste:ConsumerRealEstate Standard OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I 8 (b) http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 8/1/2004
163 usfr-fste:ConsumerRealEstate Standard SEC Regulation S-X (SX) Rule 9 3 7 (a) http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 8/1/2004
164 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 ConversionMutualCapitalStockCompany String xbrli:item duration TRUE Conversion from a Mutual to Capital Stock Company Note Conversion from a Mutual to Capital Stock Company If the registrant is an applicant for conversion from a mutual to a capital stock company or has converted within the last three years, describe the terms of the conversion and any resulting restrictions on operations. Also, state the amount of net proceeds received from the conversion and costs associated with the conversion. usfr-fste:ConversionMutualCapitalStockCompany Standard OTS Federal Regulation (FR) 563c-Accounting Requirements 102 II http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 8/1/2004
165 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 CostInvestmentsAcquired String xbrli:item duration TRUE Cost of Investments Acquired Cost of Investments Acquired The actual amount paid to purchase investments. usfr-fste:CostInvestmentsAcquired
166 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 CreditCard Monetary xbrli:item Debit instant TRUE Loans - Installment - Credit Card Credit Card The amount of credit card installment loans to individuals.   usfr-fste:CreditCard Standard OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I 8 (b) (iiii) http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 8/1/2004
166 usfr-fste:CreditCard Standard SEC Regulation S-X (SX) Rule 9 3 7 (a) -4 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 8/1/2004
167 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 CustomersAcceptanceLiability Monetary xbrli:item Debit instant TRUE Customers' Acceptance Liability Customers' Acceptance Liability Customer's liabilities on acceptances represent a customer's outstanding debt to the institution that resulted from a banker's acceptance transaction. A banker's acceptance is a short-term negotiable time draft drawn on and accepted by an institution. usfr-fste:CustomersAcceptanceLiability
168 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 DebtCapitalLeaseObligations Monetary xbrli:item Credit instant TRUE Debt and Capital Lease Obligations Debt and Capital Lease Obligations Debt and Capital Lease Obligations - Total Debt and Capital Lease Obligations - Total Agreement by which an owner of property (e.g. cash), called the lender, allows another party , the borrower, to use the property, --plus-- Obligation related to a capital lease. usfr-fste:DebtCapitalLeaseObligations
169 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 DebtCapitalLeaseObligationsAbstract String abstract xbrli:item instant TRUE Debt and Capital Lease Obligations Debt and Capital Lease Obligations The aggregate amount for the debt and unpaid capital lease obligations (where the reporting-entity-lessee and has ownership to the leased asset) at the end of an accounting period.  Note: This element serves as a category heading only.  No data may be tagged to this element.   usfr-fste:DebtCapitalLeaseObligationsAbstract
170 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 DeferredAcquisitionCost Monetary xbrli:item instant TRUE Deferred Acquisition Costs (DAC) Deferred Acquisition Cost - Beginning of the Year Deferred Acquisition Costs (DAC) - Beginning Balance Deferred Acquisition Costs (DAC) - Beginning Balance Deferred Acquisition Costs (DAC) - Ending Balance The Costs of Acquiring an Insurance Policy are Deferred. These Costs are Amortized Into Income on a Basis Consistent With How the Policy's Premiums are Earned. Deferred Acquisition Costs, Beginning of the Year, Relate to the Amount of Deferred Acquisition Costs Recorded on the Balance Sheet. usfr-fste:DeferredAcquisitionCost Standard Current Text IN6 166-167
170 usfr-fste:DeferredAcquisitionCost Standard Financial Accounting Standards Board FAS  60 60 c http://www.fasb.org/pdf/fas60.pdf 30103
170 usfr-fste:DeferredAcquisitionCost Standard Financial Accounting Standards Board FAS  97 27 http://www.fasb.org/pdf/fas97.pdf 32112
171 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 DeferredAcquisitionCosts String xbrli:item duration TRUE Deferred Acquisition Costs (DAC) - Disclosures Deferred Acquisition Costs Policy Acquisition Costs That Are Deferred and Matched With the Corresponding Premium Income When Earned usfr-fste:DeferredAcquisitionCosts Standard Current Text IN6 166-167
171 usfr-fste:DeferredAcquisitionCosts Standard Financial Accounting Standards Board FAS  97 27 http://www.fasb.org/pdf/fas97.pdf 32112
172 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 DeferredCredits Monetary xbrli:item instant TRUE Deferred Credits Deferred Credits Deferred credits, not including unearned income on installment loans, unamortized discounts on purchased loans and other such items that should be deducted from total loans. usfr-fste:DeferredCredits Standard OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 8/1/2004
173 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 DeferredPolicyAcquisitionCosts Monetary xbrli:item Debit instant TRUE Deferred Policy Acquisition Costs Deferred Policy Acquisition Costs Acquisition costs of acquiring an insurance policy are deferred and amortized over the life of the policy. usfr-fste:DeferredPolicyAcquisitionCosts Standard Financial Accounting Standards Board FAS  60 28-31 http://www.fasb.org/pdf/fas60.pdf 38139
173 usfr-fste:DeferredPolicyAcquisitionCosts Standard Financial Accounting Standards Board FAS  97 22 http://www.fasb.org/pdf/fas97.pdf 32112
173 usfr-fste:DeferredPolicyAcquisitionCosts Standard Financial Accounting Standards Board FAS  120 6-May http://www.fasb.org/pdf/fas120.pdf 34700
173 usfr-fste:DeferredPolicyAcquisitionCosts Standard SEC Regulation S-X Rule 7 3 10 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#till 38299
173 usfr-fste:DeferredPolicyAcquisitionCosts Standard American Institute of Certified Public Accountants SOP 95-1 .19-.23
174 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 DeferredPolicyAcquisitionCostsChangesBalances Monetary xbrli:item duration TRUE Increase/(Decrease) in Deferred Policy Acquisition Costs Deferred Policy Acquisition Costs The change, in the deferred policy acquisition costs recorded on the balance sheet, is needed to adjust net income in order to arrive at net cash flows provided by (used in) operations. usfr-fste:DeferredPolicyAcquisitionCostsChangesBalances
175 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 DeferredTaxAssetsUnearnedPremiumReserve Monetary xbrli:item Debit instant TRUE Deferred Tax Assets - Unearned Premium Reserve  The cumulative amount of future tax effects arising from the recognition of unearned premium. usfr-fste:DeferredTaxAssetsUnearnedPremiumReserve
176 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 DepositDisclosure String xbrli:item duration TRUE Deposit Disclosure Note Deposit Disclosure Description and amounts of different categories of deposits. usfr-fste:DepositDisclosure Standard AICPA Industry Audit and Accounting Guide (AAG) BNS 11 32
177 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 DepositDisclosureDemandDepositsReclassifiedLoans Monetary xbrli:item Credit instant TRUE Deposit Disclosure - Demand Deposits Reclassified as Loans Demand Deposits Reclassified as Loans The aggregate amount of demand deposits that have been reclassified as loan balances. usfr-fste:DepositDisclosureDemandDepositsReclassifiedLoans Standard AICPA Industry Audit and Accounting Guide (AAG) BNS 11 32
178 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 DepositDisclosureDepositsReceivedNonNormalTerms Monetary xbrli:item Credit instant TRUE Deposit Disclosure - Deposits Received on Non-normal Terms Deposits Received on Non-normal Terms The amount of deposits that are received on terms other than those available in the normal course of business. usfr-fste:DepositDisclosureDepositsReceivedNonNormalTerms Standard AICPA Industry Audit and Accounting Guide (AAG) BNS 11 32
179 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 DepositDisclosureDepositsRelatedParties Monetary xbrli:item Credit instant TRUE Deposit Disclosure - Deposits from Related Parties Deposits from Related Parties The amount of deposits received from related parties. usfr-fste:DepositDisclosureDepositsRelatedParties Standard AICPA Industry Audit and Accounting Guide (AAG) BNS 11 32
180 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 DepositDisclosureFinancialInstrumentsPledgedCollateral Monetary xbrli:item Credit instant TRUE Deposit Disclosure - Financial Instruments Pledged as Collateral Financial Instruments Pledged as Collateral The amount of securities, mortgage loans or other financial instruments pledged as collateral for certain deposits. usfr-fste:DepositDisclosureFinancialInstrumentsPledgedCollateral Standard AICPA Industry Audit and Accounting Guide (AAG) BNS 11 32
181 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 DepositDisclosureSubsequentFiveYearsMaturitiesTimeDeposits String xbrli:item duration TRUE Deposit Disclosure - Subsequent Five Years Maturities of Time Deposits Subsequent Five Years Maturities of Time Deposits For time deposits having a remaining term of more than one year, include the aggregate amount of maturities for each of the five years following the date of the latest balance sheet presented. usfr-fste:DepositDisclosureSubsequentFiveYearsMaturitiesTimeDeposits Standard AICPA Industry Audit and Accounting Guide (AAG) BNS 11 32
182 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 Deposits Monetary xbrli:item Credit instant TRUE Deposits Total Deposits Deposits - Total Deposits - Total The total of all deposits in domestic and foreign offices of the reporting bank. usfr-fste:Deposits Standard AICPA Industry Audit and Accounting Guide (AAG) BNS 19 8
183 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 DepositsAbstract String abstract xbrli:item instant TRUE Deposits by Type Total Deposits Deposits by Type - Total Deposits by Type - Total The details for fund provided by deposits listed by type, may include demand deposits, savings, NOW account, etc.  Note: This element serves as a category heading only.  No data may be tagged to this element.   usfr-fste:DepositsAbstract
184 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 DepositsCertificatesDeposits100000More Monetary xbrli:item Credit instant TRUE Time Deposits of $100,000 or more Time Deposits Over $100,000 Time deposit equal to or greater than $100,000 per account. usfr-fste:DepositsCertificatesDeposits100000More Standard SEC SEC Industry Guide Guide 3 V D 1 http://www.sec.gov/divisions/corpfin/forms/industry.htm#secguide3 8/1/2004
185 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 DepositsCertificatesDepositsLessThan100000 Monetary xbrli:item Credit instant TRUE Time Deposits of less than $100,000 Time Deposits Less than $100,000 Time deposit less than $100,000 per account. usfr-fste:DepositsCertificatesDepositsLessThan100000
186 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 DepositsDemandDepositAccounts Monetary xbrli:item Credit instant TRUE Demand Deposit Accounts Demand Deposit Accounts Demand Deposit Accounts - Total Demand Deposit Accounts - Total Demand deposit accounts that represent borrowings rather than outstanding drafts. usfr-fste:DepositsDemandDepositAccounts Standard AICPA Industry Audit and Accounting Guide (AAG) BNS 4 7
187 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 DepositsDemandDepositAccountsAbstract String abstract xbrli:item instant TRUE Demand Deposit Accounts Demand Accounts The aggregate fund amount in all demand deposit accounts (i.e. checking accounts, where the customers may withdraw without notice by presenting checks; such deposit accounts usually do not pay interests) at the financial statement date  Note: This element serves as a category heading only.  No data may be tagged to this element.   usfr-fste:DepositsDemandDepositAccountsAbstract
188 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 DepositsDemandDepositAccountsInterestBearing Monetary xbrli:item Credit instant TRUE Demand Deposit Accounts - Interest Bearing Demand Deposit Accounts - Interest Bearing Include interest-bearing accounts for escrow deposits and undisbursed payments on loans serviced for others. usfr-fste:DepositsDemandDepositAccountsInterestBearing Standard SEC SEC Industry Guide Guide 3 V A 2 http://www.sec.gov/divisions/corpfin/forms/industry.htm#secguide3 8/1/2004
189 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 DepositsDemandDepositAccountsNoninterestBearing Monetary xbrli:item Credit instant TRUE Demand Deposit Accounts - Noninterest Bearing Demand Deposit Accounts - Noninterest Bearing Include noninterest-bearing accounts for official bank checks outstanding, escrow deposits and undisbursed payments on loans serviced for others. usfr-fste:DepositsDemandDepositAccountsNoninterestBearing Standard SEC SEC Industry Guide Guide 3 V A 1 http://www.sec.gov/divisions/corpfin/forms/industry.htm#secguide3 8/1/2004
190 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 DepositsForeignDomesticAbstract String abstract xbrli:item instant TRUE Deposits by Foreign/Domestic Deposits - Total - By Foreign/Domestic Deposits by Foreign/Domestic - Total Deposits by Foreign/Domestic - Total The aggregate amount for domestic deposits and foreign deposits at the financial statement date  Note: This element serves as a category heading only.  No data may be tagged to this element.   usfr-fste:DepositsForeignDomesticAbstract
191 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 DepositsInterestBearing Monetary xbrli:item Credit instant TRUE Deposits - Interest Bearing Interest Bearing Deposits Deposits - Interest Bearing - Total Deposits - Interest Bearing - Total The total of all interest-bearing deposits - domestic and foreign. usfr-fste:DepositsInterestBearing Standard SEC Regulation S-X (SX) Rule 9 3 12 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 8/1/2004
192 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 DepositsInterestBearingAbstract String abstract xbrli:item instant TRUE Deposits - Interest Bearing Interest Bearing Deposits The aggregate fund amount in all interest-paying deposit accounts, e.g. fund in money market deposit accounts  Note: This element serves as a category heading only.  No data may be tagged to this element.   usfr-fste:DepositsInterestBearingAbstract
193 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 DepositsInterestBearingDomesticInterestBearing Monetary xbrli:item Credit instant TRUE Deposits - Domestic - Interest Bearing Domestic Interest Bearing Deposits The total of all domestic interest-bearing deposits. usfr-fste:DepositsInterestBearingDomesticInterestBearing Standard SEC Regulation S-X (SX) Rule 9 3 12 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 8/1/2004
194 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 DepositsInterestBearingForeignInterestBearing Monetary xbrli:item Credit instant TRUE Deposits - Foreign - Interest Bearing Foreign Interest Bearing Deposits The total of all foreign interest-bearing deposits. usfr-fste:DepositsInterestBearingForeignInterestBearing Standard SEC Regulation S-X (SX) Rule 9 3 12 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 8/1/2004
195 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 DepositsInterestBearingNonInterestBearingAbstract String abstract xbrli:item instant TRUE Deposits by Interest Bearing and Noninterest Bearing Deposits - Total - By Interest Bearing and Noninterest Bearing Deposits by Interest Bearing and Noninterest Bearing - Total Deposits by Interest Bearing and Noninterest Bearing - Total The aggregate amount for interest-bearing deposits and noninterest-bearing deposits at the financial statement date  Note: This element serves as a category heading only.  No data may be tagged to this element.   usfr-fste:DepositsInterestBearingNonInterestBearingAbstract
196 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 DepositsMoneyMarketDeposits Monetary xbrli:item Credit instant TRUE Deposits - Money Market Deposits Money Market Deposits The total of all money market deposits. usfr-fste:DepositsMoneyMarketDeposits
197 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 DepositsNoninterestBearing Monetary xbrli:item Credit instant TRUE Deposits - Noninterest Bearing NonInterest Bearing Deposits Deposits - Noninterest Bearing - Total Deposits - Noninterest Bearing - Total The total of all noninterest-bearing deposits. usfr-fste:DepositsNoninterestBearing Standard SEC Regulation S-X (SX) Rule 9 3 1 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 8/1/2004
198 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 DepositsNoninterestBearingAbstract String abstract xbrli:item instant TRUE Deposits - Noninterest Bearing NonInterest Bearing Deposits The aggregate fund amount in all noninterest-paying deposit accounts, e.g. fund in consumer/commercial checking accounts  Note: This element serves as a category heading only.  No data may be tagged to this element.   usfr-fste:DepositsNoninterestBearingAbstract
199 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 DepositsNoninterestBearingDomesticNoninterestBearing Monetary xbrli:item Credit instant TRUE Deposits - Domestic - Noninterest Bearing Domestic NonInterest Bearing Deposits The total of all domestic noninterest-bearing deposits. usfr-fste:DepositsNoninterestBearingDomesticNoninterestBearing Standard SEC SEC Industry Guide Guide 3 I A http://www.sec.gov/divisions/corpfin/forms/industry.htm#secguide3 8/1/2004
200 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 DepositsNoninterestBearingForeignNoninterestBearing Monetary xbrli:item Credit instant TRUE Deposits - Foreign - Noninterest Bearing Foreign NonInterest Bearing Deposits The total of all foreign noninterest-bearing deposits. usfr-fste:DepositsNoninterestBearingForeignNoninterestBearing Standard SEC Regulation S-X (SX) Rule 9 3 12 a http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 8/1/2004
201 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 DepositsPolicyholderContractDeposits Monetary xbrli:item Credit instant TRUE Policyholder Contract Deposits Policyholder Contract Deposits Policyholders' contract deposits represents the company's liability to the policyholders for deposits held under the terms of insurance policy usfr-fste:DepositsPolicyholderContractDeposits Standard Financial Accounting Standards Board FAS  97 15-21 http://www.fasb.org/pdf/fas97.pdf 32112
202 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 DepositsPurchasedSold Monetary xbrli:item duration TRUE Deposits Purchased/Sold Deposits Purchased/Sold Net cash proceeds from purchase/sale of deposits usfr-fste:DepositsPurchasedSold
203 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 DepositsSavingsDeposits Monetary xbrli:item Credit instant TRUE Savings Deposits Savings Deposits The total of all savings account deposits usfr-fste:DepositsSavingsDeposits Standard SEC SEC Industry Guide Guide 3 I A http://www.sec.gov/divisions/corpfin/forms/industry.htm#secguide3 8/1/2004
204 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 DepositsTimeDeposits Monetary xbrli:item Credit instant TRUE Time Deposits Time Deposits Time Deposits - Total Time Deposits - Total The total of all time deposits usfr-fste:DepositsTimeDeposits Standard SEC SEC Industry Guide Guide 3 I A http://www.sec.gov/divisions/corpfin/forms/industry.htm#secguide3 8/1/2004
205 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 DepositsTimeDepositsAbstract String abstract xbrli:item instant TRUE Time Deposits Time Deposits The total amount of funds provided by interest-paying time deposit accounts where customers can only withdraw after a fixed time period   Note: This element serves as a category heading only.  No data may be tagged to this element.   usfr-fste:DepositsTimeDepositsAbstract
206 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 DepositsTimeDepositsForeignTimeDeposits Monetary xbrli:item Credit instant TRUE Time Deposits - Foreign Foreign Time Deposits The total of all foreign time deposits usfr-fste:DepositsTimeDepositsForeignTimeDeposits Standard SEC Regulation S-X (SX) Rule 9 3 12 a http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 8/1/2004
206 usfr-fste:DepositsTimeDepositsForeignTimeDeposits Standard SEC SEC Industry Guide Guide 3 V A 5 http://www.sec.gov/divisions/corpfin/forms/industry.htm#secguide3 8/1/2004
207 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 DepreciationAmortizationAccretionAbstract String abstract xbrli:item duration TRUE Depreciation, Amortization and Accretion Depreciation, Amortization and Accretion The aggregate amount for depreciation, amortization and accretion recognized during an accounting period  Note: This element serves as a category heading only.  No data may be tagged to this element.   usfr-fste:DepreciationAmortizationAccretionAbstract
208 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 DepreciationAmortizationAccretionNet Monetary xbrli:item Debit duration TRUE Depreciation, Amortization and Accretion, Net Depreciation, Amortization and Accretion Depreciation, Amortization and Accretion, Net - Total Depreciation, Amortization and Accretion, Net - Total The aggregate amount for depreciation, amortized and accretion recognized during an accounting period usfr-fste:DepreciationAmortizationAccretionNet
209 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 DerivativeLiabilities Monetary xbrli:item Credit instant TRUE Derivative Liabilities A liability resulting from a financial instrument whose characteristics and value depend upon the characteristics and value of an underlier, typically a commodity, bond, equity or currency. usfr-fste:DerivativeLiabilities
210 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 DescriptionPremiumReceivable String xbrli:item duration TRUE Description of Premium Receivable Premium Receivable The description about the total premiums (rate payment for insurance coverage) to be collected from the insured/agent for the insurance policies sold, including the portion of premiums already earned by the insurer but not yet billed usfr-fste:DescriptionPremiumReceivable Standard SEC Regulation S-X Rule 7 3 5 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#lance 38299
211 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 DiscountPremiumPremiumsReceivableEffectiveInterestRateReceivables Decimal xbrli:item instant TRUE Discount/Premium on Premium Receivables - Effective Interest Rate Effective Interest Rate The actual annual interest rate after taking into consideration the discount or premium computed as a ratio. usfr-fste:DiscountPremiumPremiumsReceivableEffectiveInterestRateReceivables
212 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 DiscountPremiumPremiumsReceivableFaceAmountReceivables Monetary xbrli:item instant TRUE Discount/Premium on Premium Receivables - Face Amount Face Amount The amount of the premium receivable before the effect of the premium or discount. usfr-fste:DiscountPremiumPremiumsReceivableFaceAmountReceivables
213 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 DividendsPaidParticipatingPolicyholders Monetary xbrli:item duration TRUE Dividends Paid to Participating Policyholders Dividends Paid to Participating Policyholders Cash outflows resulting from dividends paid to policyholders under the terms of the insurance contracts usfr-fste:DividendsPaidParticipatingPolicyholders
214 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 DomesticBankAccruedInterestPayable String xbrli:item instant TRUE Domestic Bank - Accrued Interest Payable  Domestic Bank - Accrued Interest Payable  Accrued interest payable in the amount for each classification of deposits including, domestic bank. usfr-fste:DomesticBankAccruedInterestPayable Standard OTS Code of Federal Regulations, Title 12 (CFR, Title 12) 563c 112 I 24
215 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 DomesticDeposits Monetary xbrli:item Credit instant TRUE Deposits - Domestic Total Domestic Deposits Deposits - Domestic - Total Deposits - Domestic - Total The total of all domestic deposits of the reporting bank. usfr-fste:DomesticDeposits Standard SEC SEC Industry Guide Guide 3 I A http://www.sec.gov/divisions/corpfin/forms/industry.htm#secguide3 8/1/2004
216 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 DomesticDepositsAbstract String abstract xbrli:item instant TRUE Deposits - Domestic Total Domestic Deposits The aggregate fund amount provided by all deposits at U.S. domestic offices at the financial statement date  Note: This element serves as a category heading only.  No data may be tagged to this element.   usfr-fste:DomesticDepositsAbstract
217 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 DomesticTimeAccruedInterestPayable String xbrli:item instant TRUE Domestic Time - Accrued Interest Payable  Domestic Time - Accrued Interest Payable  Accrued interest payable in the amount for each classification of deposits including, domestic time.  usfr-fste:DomesticTimeAccruedInterestPayable Standard OTS Code of Federal Regulations, Title 12 (CFR, Title 12) 563c 115 I 27
218 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 DueCustomersAcceptances Monetary xbrli:item Debit instant TRUE Due from Customers on Acceptances Due from Customers on Acceptances Amounts due from customers on acceptances. usfr-fste:DueCustomersAcceptances Standard AICPA Industry Audit and Accounting Guide (AAG) BNS 10 22
218 usfr-fste:DueCustomersAcceptances Standard SEC Regulation S-X (SX) Rule 9 3 9 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 8/1/2004
219 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 EffectUnrealizedGainsLossesDAC Monetary xbrli:item duration TRUE Deferred Acquisition Costs (DAC) - Effect of Unrealized Gains/(Losses) Effect of Unrealized Gains Losses on DAC The Change in the Amount of Unrealized Gain or Loss That is Recorded as Deferred Acquisition Costs (Shadow DAC). usfr-fste:EffectUnrealizedGainsLossesDAC Standard Current Text IN6 166-167
219 usfr-fste:EffectUnrealizedGainsLossesDAC Standard Financial Accounting Standards Board FAS  60 60 c http://www.fasb.org/pdf/fas60.pdf 30103
219 usfr-fste:EffectUnrealizedGainsLossesDAC Standard Financial Accounting Standards Board FAS  97 27 http://www.fasb.org/pdf/fas97.pdf 32112
220 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 EquitySecurityUnits String xbrli:item duration TRUE Equity Security Units Equity Security Units Disclosures Concerning the Company's Equity Security Units usfr-fste:EquitySecurityUnits
221 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 EstimatedFutureAmortizationVOBA Monetary xbrli:item duration TRUE Deferred Acquisition Costs (DAC) - Estimated Future Years' Amortization Estimated Amortization of VOBA in Future Years The Amount of VOBA Amortization That Will Be Amortized into Income for Each of the Next 5 Years usfr-fste:EstimatedFutureAmortizationVOBA Standard Current Text IN6 166-167
221 usfr-fste:EstimatedFutureAmortizationVOBA Standard Financial Accounting Standards Board FAS  60 60 c http://www.fasb.org/pdf/fas60.pdf 30103
221 usfr-fste:EstimatedFutureAmortizationVOBA Standard Financial Accounting Standards Board FAS  97 27 http://www.fasb.org/pdf/fas97.pdf 32112
222 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 ExpensesDemutualizationCostsExpenses Monetary xbrli:item Debit duration TRUE Demutualization Costs and Expenses Demutualization Costs and Expenses The Costs Incurred By the Company as Part of Their Demutualization Need to Be Separately Disclosed on the Face of the Income Statement. usfr-fste:ExpensesDemutualizationCostsExpenses Standard SOP 00-03 0.18
223 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 ExpensesNetVoluntaryWaiversAny Decimal xbrli:item duration TRUE Expenses Net of Voluntary Waivers Ratio of "net investment income before reimbursements" to "average net assets". usfr-fste:ExpensesNetVoluntaryWaiversAny Standard SEC SEC Form N-1A
224 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 ExpensesPolicyAcquisitionCosts Monetary xbrli:item Debit duration TRUE Amortization of Deferred Policy Acquisition Costs Policy Acquisition Costs Policy acquisition costs are costs that vary with and are primarily related to the acquisition and renewal of insurance contracts during the period (e.g., commissions, salaries of underwriting personnel, inspection fees). usfr-fste:ExpensesPolicyAcquisitionCosts Standard Financial Accounting Standards Board FAS  60 28-31 http://www.fasb.org/pdf/fas60.pdf 30103
224 usfr-fste:ExpensesPolicyAcquisitionCosts Standard Financial Accounting Standards Board FAS  97 22-26 http://www.fasb.org/pdf/fas97.pdf 32112
224 usfr-fste:ExpensesPolicyAcquisitionCosts Standard Financial Accounting Standards Board FAS  120 6-May http://www.fasb.org/pdf/fas120.pdf 34700
224 usfr-fste:ExpensesPolicyAcquisitionCosts Standard SEC Regulation S-X Rule 7 4 7 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#till 38299
224 usfr-fste:ExpensesPolicyAcquisitionCosts Standard AICPA SOP 95.1 19-23
225 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 ExpensesPolicyholderBenefitsClaims Monetary xbrli:item Debit duration TRUE Policyholder Benefits and Claims Policyholder Benefits and Claims Payments by the insurance company to the policyholders under the terms of the insurance contract  usfr-fste:ExpensesPolicyholderBenefitsClaims Standard SEC Regulation S-X Rule 7 4 5 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#till 38299
226 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 ExpensesPolicyholderDividends Monetary xbrli:item Debit duration TRUE Policyholder Dividends Policyholder Dividends Dividends payable to policyholders based upon the performance of their insurance policy usfr-fste:ExpensesPolicyholderDividends Standard Financial Accounting Standards Board FAS  60 41-43 http://www.fasb.org/pdf/fas60.pdf 30103
226 usfr-fste:ExpensesPolicyholderDividends Standard Financial Accounting Standards Board FAS  120 6-May http://www.fasb.org/pdf/fas120.pdf 34700
226 usfr-fste:ExpensesPolicyholderDividends Standard SEC Regulation S-X Rule 7 4 6 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#till 38299
226 usfr-fste:ExpensesPolicyholderDividends Standard SOP 95.1 14-18
227 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 ExpensesPolicyholderInterest Monetary xbrli:item Debit duration TRUE Interest Credited to Policyholders Account Balances Interest Credited to Policyholders Account Balances Interest credited to policyholders based upon the terms of the insurance agreement usfr-fste:ExpensesPolicyholderInterest Standard Financial Accounting Standards Board FAS  97 115-121 http://www.fasb.org/pdf/fas97.pdf 32112
227 usfr-fste:ExpensesPolicyholderInterest Standard SEC Regulation S-X Rule 7 4 6 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#till 38299
228 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 ExpensesRegistrationFees Monetary xbrli:item Debit duration TRUE Registration Fees usfr-fste:ExpensesRegistrationFees Standard AICPA Audit and Accounting Guides (AAG) 7 36
228 usfr-fste:ExpensesRegistrationFees Standard SEC S-X 6 7 2 b
229 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 ExpensesUnderwritingExpensesOther Monetary xbrli:item Debit duration TRUE Underwriting Expenses - Other Other Underwriting Expenses Underwriting expenses that cannot be deferred and amortized usfr-fste:ExpensesUnderwritingExpensesOther Standard SEC Regulation S-X Rule 7 4 7 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#till 38299
230 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 ExperienceRatedRefunds Monetary xbrli:item Credit instant TRUE Experience Rated Refunds Experience Rated Refunds Liability for refunds to policyholders or reinsurers based upon future loss experience of the underlying insurance contract usfr-fste:ExperienceRatedRefunds
231 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 FairValueInvestmentsForwardDeliveryContracts String xbrli:item duration TRUE Fair Value of Investments - Forward Delivery Contracts Note Forward Delivery Contracts Summary of contracts entered into to exchange mortgage loans for mortgage-backed securities and to sell mortgage-backed securities by mortgage loan type. usfr-fste:FairValueInvestmentsForwardDeliveryContracts
232 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 FairValueInvestmentsInvestmentActivityPeriod String xbrli:item duration TRUE Fair Value of Investments - Investment Activity for the Period Note Investment Activity for Year Summary of activity in the fair value of financial instruments from year to year. Including cash and cash equivalents, mortgage loans, FHLB stock, retail deposits, wholesale deposits, FHLB advances, long-term debt, forward delivery contracts, commitments to extend credit, and unrealized gains.  usfr-fste:FairValueInvestmentsInvestmentActivityPeriod
233 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 FederalFundsPurchasedSecuritiesSoldUnderAgreementsRepurchase Monetary xbrli:item Credit instant TRUE Federal Funds Purchased and Securities Sold Under Agreements to Repurchase Federal Funds Purchased and Securities Sold Under Agreements to Repurchase Federal Funds Purchased and Securities Sold Under Agreements to Repurchase - Total Federal Funds Purchased and Securities Sold Under Agreements to Repurchase - Total Includes both Federal Funds Purchased and Securities Sold Under Agreements to Resell usfr-fste:FederalFundsPurchasedSecuritiesSoldUnderAgreementsRepurchase Standard SEC Regulation S-X (SX) Rule 9 3 13 1 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 8/1/2004
234 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 FederalFundsPurchasedSecuritiesSoldUnderAgreementsRepurchaseFederalFundsPurchased Monetary xbrli:item Credit instant TRUE Federal Funds Purchased Under Agreements to Repurchase Federal Funds Purchased Include the dollar amount outstanding of funds borrowed in the form of federal funds purchased, i.e., immediately available funds borrowed under agreements or contracts that mature in one business day or roll over under a continuing contract, regardless of the nature of the transaction or the collateral involved (i.e. whether unsecured, secured, or involving a repurchase agreement in securities, loans, or any other instruments). This also includes securities sold under agreements to repurchase that involve the receipt of immediately available funds and mature in one business day or roll over under a continuing contract.  Exclude the following:  (1) purchases of "term federal funds", (2) due bills crested representing the bank’s receipt of payment and similar instruments, (3) borrowings from a Federal Reserve Bank other than in the form of a security repurchase agreement, (4) repurchase agreements that mature in more than one business day involving assets other than securities, and (5) yield maintenance dollar repurchase agreements. usfr-fste:FederalFundsPurchasedSecuritiesSoldUnderAgreementsRepurchaseFederalFundsPurchased Standard SEC Regulation S-X (SX) Rule 9 3 13 1 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 8/1/2004
235 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 FederalFundsPurchasedSecuritiesSoldUnderAgreementsRepurchaseSecuritiesSoldUnderAgreementsRepurchase Monetary xbrli:item Credit instant TRUE Securities Sold Under Agreements to Repurchase Securities Sold Under Agreements to Repurchase Include the dollar amount outstanding of funds borrowed in the form of security repurchase agreements that mature in more than one business day, if the agreement requires the bank to repurchase the identical security sold or a security that meets the definition of substantially the same in the case of a dollar roll. usfr-fste:FederalFundsPurchasedSecuritiesSoldUnderAgreementsRepurchaseSecuritiesSoldUnderAgreementsRepurchase Standard SEC Regulation S-X (SX) Rule 9 3 13 1 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 8/1/2004
236 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 FederalFundsSoldSecuritiesPurchasedUnderAgreementsResell Monetary xbrli:item Debit instant TRUE Federal Funds Sold and Securities Purchased Under Agreements to Resell Federal Funds Sold and Securities Purchased Under Agreements to Resell Federal Funds Sold and Securities Purchased Under Agreements to Resell - Total Federal Funds Sold and Securities Purchased Under Agreements to Resell - Total Includes both Federal Funds Sold and Securities Purchased Under Agreements to Resell.   usfr-fste:FederalFundsSoldSecuritiesPurchasedUnderAgreementsResell
237 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 FederalFundsSoldSecuritiesPurchasedUnderAgreementsResellAbstract String abstract xbrli:item instant TRUE Federal Funds Sold and Securities Purchased Under Agreements to Resell Federal Funds Sold and Securities Purchased Under Agreements to Resell The aggregate value for federal funds sold (the excess balance in federal reserve account sold to other financial institutions for interests; such funds are usually contracted on overnight basis) and securities purchase under resell agreements; both are classified as short-term investments to the reporting entity usfr-fste:FederalFundsSoldSecuritiesPurchasedUnderAgreementsResellAbstract
238 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 FederalFundsSoldSecuritiesPurchasedUnderAgreementsResellFederalFundsSold Monetary xbrli:item Debit instant TRUE Federal Funds Sold and Securities Purchased Under Agreements to Resell - Federal Funds Sold Federal Funds Sold US depository institutions are required to maintain Federal Funds with the district Reserve Bank. Excess reserve account balances can be sold. A bank can sell a percentage of its funds at interest to other depository institutions or securities brokers and dealers.  Include the dollar amount outstanding of funds lent in the form of federal funds sold, i.e., immediately available funds lent under agreements or contracts that mature in one business day or roll over under a continuing contract, regardless of the nature of the transaction or the collateral involved, excluding overnight lending for commercial and industrial purposes.   Also include federal funds sold under agreements to resell on a gross basis, excluding (1) sales of "term federal funds", (2) due bills representing purchases of securities or other assets by the reporting bank that have not yet been delivered and similar instruments, (3) resale agreements that mature in more than one business day involving assets other than securities, and (4) yield maintenance dollar repurchase agreements. usfr-fste:FederalFundsSoldSecuritiesPurchasedUnderAgreementsResellFederalFundsSold Standard OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 8/1/2004
239 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 FederalFundsSoldSecuritiesPurchasedUnderAgreementsResellSecuritiesPurchasedUnderAgreementsResell Monetary xbrli:item Debit instant TRUE Federal Funds Sold and Securities Purchased Under Agreements to Resell - Securities Purchased Under Agreements to Resell Securities Purchased Under Agreements to Resell Include the dollar amount outstanding of funds lent in the form of security resale agreements regardless of maturity, if the agreement requires the bank to resell the identical security purchased or a security that meets the definition of substantially the same in the case of a dollar roll.  Also include purchases of participations in pool of securities, regardless of maturity. If the aggregate value exceeds 10% of total assets it must be disclosed as a separate line item on the BS. usfr-fste:FederalFundsSoldSecuritiesPurchasedUnderAgreementsResellSecuritiesPurchasedUnderAgreementsResell Standard SEC Regulation S-X (SX) Rule 4 8 m http://www.sec.gov/divisions/corpfin/forms/regsx.htm#general 8/1/2004
240 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 FederalHomeLoanBankAdvances String xbrli:item duration TRUE Federal Home Loan Bank Advances Note Federal Home Loan Bank Advances Description of the general character of Federal Home Loan Bank Advances, including interest rate, maturity, priority, contingent payment provisions, and basis of convertibility. usfr-fste:FederalHomeLoanBankAdvances Standard OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 8/1/2004
240 usfr-fste:FederalHomeLoanBankAdvances Standard OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I 18 http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 8/1/2004
241 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 FederalHomeLoanBankAdvancesAverageBalancesFederalHomeLoanBankBorrowings Monetary xbrli:item duration TRUE Federal Home Loan Bank Advances - Average Balances of Federal Home Loan Bank Borrowings Average Balances of Federal Home Loan Bank Borrowings Average Balances of Federal Home Loan Bank Borrowings usfr-fste:FederalHomeLoanBankAdvancesAverageBalancesFederalHomeLoanBankBorrowings
242 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 FederalHomeLoanBankAdvancesAverageInterestRate Decimal xbrli:item duration TRUE Federal Home Loan Bank Advances - Average Interest Rate Average Interest During Year Weighted average interest rate at the end of the year computed as a ratio. usfr-fste:FederalHomeLoanBankAdvancesAverageInterestRate
243 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 FederalHomeLoanBankAdvancesAverageInterestRatePeriodEnd Decimal xbrli:item duration TRUE Federal Home Loan Bank Advances - Average Interest Rate at End of Period Average Interest Rate Year End Weighted average interest rate during the course of the year computed as a ratio. usfr-fste:FederalHomeLoanBankAdvancesAverageInterestRatePeriodEnd
244 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 FederalHomeLoanBankAdvancesMaturitiesSummary String xbrli:item duration TRUE Federal Home Loan Bank Advances - Maturities Summary Maturities Summary A schedule summary of securities of Federal Home Loan Bank borrowings. usfr-fste:FederalHomeLoanBankAdvancesMaturitiesSummary Standard OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I 18 (b) (i)(B) http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 8/1/2004
245 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 FederalHomeLoanBankAdvancesMaximumOutstandingFederalHomeLoanBankAnyMonthEnd Monetary xbrli:item instant TRUE Federal Home Loan Bank Advances - Maximum Outstanding of Federal Home Loan Bank at any Month End Maximum Outstanding of Federal Home Loan Bank at any Month End Maximum outstanding of Federal Home Loan Bank Borrowings at any month-end. usfr-fste:FederalHomeLoanBankAdvancesMaximumOutstandingFederalHomeLoanBankAnyMonthEnd
246 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 FederalHomeLoanBankStockCost Monetary xbrli:item Debit instant TRUE Federal Home Loan Bank Stock at Cost Federal Home Loan Bank Stock at Cost Although FHLB (or Federal Reserve Bank) stock is an equity interest in a FHLB (or Federal Reserve Bank), it does not have a readily determinable fair value for purposes of FASB Statement No. 115, because its ownership is restricted and it lacks a market. FHLB (or Federal Reserve Bank) stock can be sold back only at its par value of $100 per share and only to the FHLBs (or Federal Reserve Banks) or to another member institution. Therefore, FHLB (or Federal Reserve Bank) stock is more properly classified as a restricted investment security, carried at cost, and evaluated for impairment. Present separately on the balance sheet or in the notes. usfr-fste:FederalHomeLoanBankStockCost Standard AICPA Industry Audit and Accounting Guide (AAG) BNS 5 97
247 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 FinanceReceivableOriginationsPurchases Monetary xbrli:item duration TRUE Finance Receivable Originations and Purchases Finance Receivable Originations and Purchases The gross cost to purchase finance receivables usfr-fste:FinanceReceivableOriginationsPurchases Standard FASB Statement of Financial Accounting Standard (FAS) 95 http://www.fasb.org/pdf/fas95.pdf 8/1/2004
248 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 FinanceReceivablePrincipalPaymentsReceived Monetary xbrli:item duration TRUE Finance Receivable Principal Payments Received Finance Receivable Principal Payments Received The gross funds received from principal payments on finance receivables usfr-fste:FinanceReceivablePrincipalPaymentsReceived Standard FASB Statement of Financial Accounting Standard (FAS) 95 http://www.fasb.org/pdf/fas95.pdf 8/1/2004
249 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 FinancialInstrumentsOffBalanceSheetRiskCreditDerivatives String xbrli:item duration TRUE Financial Instruments with Off Balance Sheet Risk - Credit Derivatives Credit Derivatives Amount of notional and fair value of all credit derivatives. usfr-fste:FinancialInstrumentsOffBalanceSheetRiskCreditDerivatives
250 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 FinancialInstrumentsOffBalanceSheetRiskLoanCommitments String xbrli:item duration TRUE Financial Instruments with Off Balance Sheet Risk - Loan Commitments Loan Commitments Credit risk involved in funding loan commitments on behalf of customers. usfr-fste:FinancialInstrumentsOffBalanceSheetRiskLoanCommitments Standard AICPA Statement of Position (SOP) 6-Jan 14 (m)
251 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 FinancialInstrumentsOffBalanceSheetRiskLoanParticipation String xbrli:item duration TRUE Financial Instruments with Off Balance Sheet Risk - Loan Participation Participation and Acceptances Conveyed to Other by Reporting Bank Amount of all participation conveyed to others by the reporting (accepting) bank in its acceptances that are outstanding. usfr-fste:FinancialInstrumentsOffBalanceSheetRiskLoanParticipation Standard SEC Regulation S-X (SX) Rule 9 3 14 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 8/1/2004
252 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 FinancialInstrumentsOffBalanceSheetRiskLoanParticipationLettersCredit String xbrli:item duration TRUE Financial Instruments with Off Balance Sheet Risk - Loan Participation Letters of Credit Letters of Credit Credit risk involved in issuing letters of credit on behalf of customers. usfr-fste:FinancialInstrumentsOffBalanceSheetRiskLoanParticipationLettersCredit Standard AICPA Statement of Position (SOP) 6-Jan 14 (m)
253 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 FinancialInstrumentsOffBalanceSheetRiskLoanParticipationSpotForeignContracts String xbrli:item duration TRUE Financial Instruments with Off Balance Sheet Risk - Loan Participation Spot Foreign Contracts Spot Foreign Exchange Contracts Gross amount (stated in US dollars) of all agreements for the immediate delivery of a foreign currency at the prevailing cash market rate committing the reporting bank to purchase foreign (non-US) currencies and US dollar exchanges that are outstanding. usfr-fste:FinancialInstrumentsOffBalanceSheetRiskLoanParticipationSpotForeignContracts
254 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 FinancialInstrumentsOffBalanceSheetRiskSecuritiesLent String xbrli:item duration TRUE Financial Instruments with Off Balance Sheet Risk - Securities Lent Securities Lent Amount of the book value of bank owned securities that have been lent. usfr-fste:FinancialInstrumentsOffBalanceSheetRiskSecuritiesLent
255 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 FinancialInstrumentsOffBalanceSheetRiskUnusedCommitments String xbrli:item duration TRUE Financial Instruments with Off Balance Sheet Risk - Unused Commitments Unused Commitments Unused portions of commitments to make or purchase extensions of credit in the form of loans or participation in loans, lease financing, or similar transactions. usfr-fste:FinancialInstrumentsOffBalanceSheetRiskUnusedCommitments Standard OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I 18 (b) (ii) http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 8/1/2004
256 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 ForeignActivities String xbrli:item duration TRUE Foreign Activities Note Foreign Activities Description of loans and other revenue producing assets and transactions for which the debtor or customer, whether an affiliated or unaffiliated person, is domiciled outside of the United States. usfr-fste:ForeignActivities Standard SEC Regulation S-X (SX) Rule 9 5 (a) http://www.sec.gov/divisions/corpfin/forms/regsx.htm#ties 8/1/2004
257 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 ForeignActivitiesEstimatesAssumptionsAllocationForeignActivities String xbrli:item duration TRUE Foreign Activities - Estimates and Assumptions on Allocation to Foreign Activities Estimates and Assumptions on Allocation to Foreign Activities Describe significant estimates and assumptions, including those related to the cost of capital, used in allocating revenue and expenses to foreign activities.  Also include the nature and effects of any changes in estimates and assumptions which have a significant impact on interperiod comparability. usfr-fste:ForeignActivitiesEstimatesAssumptionsAllocationForeignActivities Standard SEC Regulation S-X (SX) Rule 9 5 B 2 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#ties 8/1/2004
258 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 ForeignActivitiesIdentifiableAssets Monetary xbrli:item instant TRUE Foreign Activities - Total Identifiable Assets Total Identifiable Assets  The amount of total identifiable assets, net of valuation allowance, associated with foreign activities in the aggregate and for each significant geographical area. usfr-fste:ForeignActivitiesIdentifiableAssets Standard SEC Regulation S-X (SX) Rule 9 5 B 1 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#ties 8/1/2004
259 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 ForeignActivitiesIncome Monetary xbrli:item duration TRUE Foreign Activities - Total Income Total Income  The amount of total income associated with foreign activities in the aggregate and for each significant geographical area usfr-fste:ForeignActivitiesIncome Standard SEC Regulation S-X (SX) Rule 9 5 B 2 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#ties 8/1/2004
260 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 ForeignActivitiesIncomeLossBeforeTaxes Monetary xbrli:item duration TRUE Foreign Activities - Income/(Loss) Before Taxes Income (Loss) before Taxes The amount of income (loss) before taxes associated with foreign activities in the aggregate and for each significant geographical area usfr-fste:ForeignActivitiesIncomeLossBeforeTaxes Standard SEC Regulation S-X (SX) Rule 9 5 B 2 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#ties 8/1/2004
261 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 ForeignActivitiesMexicanDebtExchangeTransactions String xbrli:item duration TRUE Foreign Activities - Mexican Debt Exchange Transactions Mexican Debt Exchange Transactions Descriptions of each of the following for Mexican debt exchange transactions:  (a) carrying value and terms of obligations exchanged, (b) face value, carrying value, market value, and terms of bonds received in the tender exchange, (c) the effect of the transaction on the allowance for loan losses and the provision for losses in the current period, (d) annual interest income on obligations exchanged and on bonds received, (e) on an ongoing basis, the terms, carrying value, and market value of the bonds received. usfr-fste:ForeignActivitiesMexicanDebtExchangeTransactions
262 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 ForeignActivitiesNetIncomeLoss Monetary xbrli:item duration TRUE Foreign Activities - Net Income/(Loss) Net Income (Loss) The amount of net income (loss) associated with foreign activities in the aggregate and for each significant geographical area usfr-fste:ForeignActivitiesNetIncomeLoss Standard SEC Regulation S-X (SX) Rule 9 5 B 2 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#ties 8/1/2004
263 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 ForeignActivitiesSignificantGeographicArea String xbrli:item duration TRUE Foreign Activities - Significant Geographic Area Foreign Activities - Significant Geographic Area Disclose total identifiable assets (net of valuation allowances) associated with foreign activities and the aggregate of total income, income (loss) before taxes, and net income (loss) associated with foreign activities for each significant geographic area and in the aggregate for all other geographic areas deemed not significant.  A “significant geographic area” is one in which assets, revenue, income before tax, or net income exceed 10 percent of the comparable amount as reported in the financial statements. usfr-fste:ForeignActivitiesSignificantGeographicArea Standard Regulation S-X (SX) Rule 9 5 b 3
264 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 ForeignBankAccruedInterestPayable String xbrli:item instant TRUE Foreign Bank - Accrued Interest Payable  Foreign Bank - Accrued Interest Payable  Accrued interest payable in the amount for each classification of deposits including, foreign bank.  usfr-fste:ForeignBankAccruedInterestPayable Standard OTS Code of Federal Regulations, Title 12 (CFR, Title 12) 563c 113 I 25
265 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 ForeignCurrencyTranslation Monetary xbrli:item Credit duration TRUE Foreign Currency Translation Foreign Currency Translation The net gain (loss) from restating financial statement items in another currency by using exchange rate between two currencies usfr-fste:ForeignCurrencyTranslation
266 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 ForeignCurrencyValue Monetary xbrli:item Debit instant TRUE Foreign Currency - Value Foreign Currency Foreign Currency - Total Foreign Currency - Total usfr-fste:ForeignCurrencyValue Standard AICPA Audit and Accounting Guides (AAG) 7 18
267 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 ForeignDeposits Monetary xbrli:item Credit instant TRUE Deposits - Foreign Total Foreign Deposits Deposits - Foreign - Total Deposits - Foreign - Total The total of all foreign deposits of the reporting bank. usfr-fste:ForeignDeposits Standard SEC SEC Industry Guide Guide 3 V A http://www.sec.gov/divisions/corpfin/forms/industry.htm#secguide3 8/1/2004
268 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 ForeignDepositsAbstract String abstract xbrli:item instant TRUE Deposits - Foreign Total Foreign Deposits The aggregate fund amount provided by all deposits at foreign branches outside U.S. at the financial statement date usfr-fste:ForeignDepositsAbstract
269 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 ForeignDomesticOfficesAccruedInterestPayable String xbrli:item instant TRUE Foreign In Domestic Offices - Accrued Interest Payable  Foreign In Domestic Offices - Accrued Interest Payable  Accrued interest payable in the amount for each classification of deposits including, foreign in domestic offices.  usfr-fste:ForeignDomesticOfficesAccruedInterestPayable Standard OTS Code of Federal Regulations, Title 12 (CFR, Title 12) 563c 114 I 26
270 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 ForeignInterestBearingAccruedInterestPayable String xbrli:item instant TRUE Foreign Interest - Bearing Accrued Interest Payable  Foreign Interest - Bearing Accrued Interest Payable  Accrued interest payable in the amount for each classification of deposits including, foreign interest. usfr-fste:ForeignInterestBearingAccruedInterestPayable Standard OTS Code of Federal Regulations, Title 12 (CFR, Title 12) 563c 109 I 21
271 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 ForeignLoans Monetary xbrli:item Debit instant TRUE Nonaccrual Loans - Foreign Foreign Loans The total amount of nonaccrual loans originated in foreign branches of the reporting entity usfr-fste:ForeignLoans
272 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 ForeignLoansCommercial Monetary xbrli:item Debit instant TRUE Loans - Foreign - Commercial Commercial The total amount of commercial loans (money lent to commercial entities rather than consumers) originated in the foreign branches of the reporting entity usfr-fste:ForeignLoansCommercial
273 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 ForeignLoansConsumer Monetary xbrli:item Debit instant TRUE Loans - Foreign - Consumer Consumer The aggregate amount of consumer loans (money lent to individual customers) originated in the foreign branches of the reporting entity usfr-fste:ForeignLoansConsumer
274 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 ForeignLoansFinancialInstitutions Monetary xbrli:item Debit instant TRUE Loans - Foreign - Financial Institutions Financial Institutions The total amount of foreign commercial loans (commercial loans originated in the foreign branches of the reporting entity) made to other financial institutions usfr-fste:ForeignLoansFinancialInstitutions
275 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 ForeignLoansGovernments Monetary xbrli:item Debit instant TRUE Loans - Foreign - Governments Governments The total amount of foreign commercial loans (commercial loans originated in the foreign branches of the reporting entity) made to governmental entities usfr-fste:ForeignLoansGovernments
276 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 ForeignLoansLeaseFinancing Monetary xbrli:item Debit instant TRUE Loans - Foreign - Lease Financing Lease Financing The total value of direct financing lease contracts originated in the foreign branches of the reporting entity usfr-fste:ForeignLoansLeaseFinancing
277 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 ForeignLoansRealEstate Monetary xbrli:item Debit instant TRUE Loans - Foreign - Real Estate Real Estate The aggregate value for all real estate loans (loans secured by real estates) originated in the foreign branches of the reporting entity usfr-fste:ForeignLoansRealEstate
278 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 ForeignNoninterestBearingAccruedInterestPayable String xbrli:item instant TRUE Foreign Noninterest Bearing - Accrued Interest Payable  Foreign Noninterest Bearing - Accrued Interest Payable  Accrued interest payable in the amount for each classification of deposits including, foreign noninterest-bearing. usfr-fste:ForeignNoninterestBearingAccruedInterestPayable Standard OTS Code of Federal Regulations, Title 12 (CFR, Title 12) 563c 110 I 22
279 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 ForeignTaxesWithheldDividends Monetary xbrli:item Debit duration TRUE Foreign Taxes Withheld on Dividends usfr-fste:ForeignTaxesWithheldDividends Standard AICPA Audit and Accounting Guides (AAG) 7 35 h
279 usfr-fste:ForeignTaxesWithheldDividends Standard SEC S-X 4 8 h
280 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 ForeignTimeAccruedInterestPayable String xbrli:item instant TRUE Foreign Time - Accrued Interest Payable  Foreign Time - Accrued Interest Payable  Accrued interest payable in the amount for each classification of deposits including, foreign time.  usfr-fste:ForeignTimeAccruedInterestPayable Standard OTS Code of Federal Regulations, Title 12 (CFR, Title 12) 563c 116 I 28
281 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 FundsHeld Monetary xbrli:item Credit instant TRUE Funds Held Under Reinsurance Agreements Funds Held Insurance contracts can call for funds to be held by the insurance company over the life the contract.  These funds may be returned to the policyholder or reinsurer at the end of the contract based upon future loss experience. usfr-fste:FundsHeld Standard AICPA Audit and Accounting Guide LHI Glossary
281 usfr-fste:FundsHeld Standard AICPA Audit and Accounting Guide PLI Glossary
282 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 FuturePolicyBenefitReservesChangesBalances Monetary xbrli:item duration TRUE Increase/(Decrease) in Future Policy Benefit Reserves Future Policy Benefit Reserves The change in the future policy benefit reserve balance on the balance sheet usfr-fste:FuturePolicyBenefitReservesChangesBalances
283 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 FuturePolicyBenefits Monetary xbrli:item Credit instant TRUE Future Policy Benefits Future Policy Benefits Future Policy Benefits represents the company's obligation to pay future policy benefits under the terms of the underlying long-duration insurance contracts. usfr-fste:FuturePolicyBenefits Standard Financial Accounting Standards Board FAS  60 21-26 http://www.fasb.org/pdf/fas60.pdf 30103
283 usfr-fste:FuturePolicyBenefits Standard Financial Accounting Standards Board FAS  97 15-21 http://www.fasb.org/pdf/fas97.pdf 32112
283 usfr-fste:FuturePolicyBenefits Standard Financial Accounting Standards Board FAS  113 26 http://www.fasb.org/pdf/fas113.pdf 33939
283 usfr-fste:FuturePolicyBenefits Standard SEC Regulation S-X Rule 7 3 13 (a) http://www.sec.gov/divisions/corpfin/forms/regsx.htm#till 38299
284 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 GainLossSalesLoans Monetary xbrli:item Credit duration TRUE Gain/(Loss) on Sales of Loans Gain (Loss) on Sales of Loans The amount of aggregate gains or losses on sales of loans (including adjustments to record loans held-for-sale at the lower-of-cost-or-market value). usfr-fste:GainLossSalesLoans Standard AICPA Industry Audit and Accounting Guide (AAG) BNS 8 30
285 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 GrossDirectWrittenPremiums Monetary xbrli:item Credit duration TRUE Direct Written Premiums, Gross Gross Direct Written Premiums Gross Direct Written Premiums Relates to the Premiums Directly Written By the Company usfr-fste:GrossDirectWrittenPremiums Standard Financial Accounting Standards Board FAS  113 27 a-b http://www.fasb.org/pdf/fas113.pdf 33939
286 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 GrossEarnedPremiums Monetary xbrli:item Credit duration TRUE Earned Premiums, Gross Gross Earned Premiums Gross Earned Premiums is the Earned Premiums Associated with Direct Written Premiums usfr-fste:GrossEarnedPremiums Standard Financial Accounting Standards Board FAS  113 27 a-b http://www.fasb.org/pdf/fas113.pdf 33939
287 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 GrossGainLossSalesSecurities Monetary xbrli:item duration TRUE Gains/(Losses) on Sales of Securities, Gross Gross Gain/(Loss) on Sales of Securities Gains on the Sales of Securities, Gross Losses on the Sales of Securities, Gross The amount of gains and losses on sales of securities, gross. usfr-fste:GrossGainLossSalesSecurities Standard Financial Accounting Standards Board FAS  115 a-c http://www.fasb.org/pdf/fas115.pdf 34090
288 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 GrossGainLossSalesSecuritiesAbstract String abstract xbrli:item duration TRUE Gains/(Losses) on Sales of Securities, Gross Gross Gain/(Loss) on Sales of Securities The amount of gains and losses on sales of securities, gross.  Note: This element serves as a category heading only.  No data may be tagged to this element. usfr-fste:GrossGainLossSalesSecuritiesAbstract Standard Financial Accounting Standards Board FAS  115 a-c http://www.fasb.org/pdf/fas115.pdf 34090
289 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 GrossGainSalesSecurities Monetary xbrli:item Credit duration TRUE Gains on Sales of Securities, Gross Gain on Sales of Securities The amount of gain on sales of securities, gross. usfr-fste:GrossGainSalesSecurities Standard Financial Accounting Standards Board FAS  115 a-c http://www.fasb.org/pdf/fas115.pdf 34090
290 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 GrossInsuranceReserves Monetary xbrli:item Debit instant TRUE Insurance Reserves, Gross Gross Insurance Reserves, beginning of the year Insurance Reserves, Gross - Beginning Balance Insurance Reserves, Gross - Beginning Balance Insurance Reserves, Gross - Ending Balance Gross Insurance Reserves, Beginning of the Year, Relates to the Total Amount of Insurance Reserves Recorded by the Company usfr-fste:GrossInsuranceReserves Standard AICPA SOP 94-5 11-Oct
290 usfr-fste:GrossInsuranceReserves Standard AICPA SOP  5-Jan .10-.11
291 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 GrossLossesSalesSecurities Monetary xbrli:item Debit duration TRUE Losses on Sales of Securities, Gross Losses on Sales of Securities The amount of losses on sales of securities, gross. usfr-fste:GrossLossesSalesSecurities Standard Financial Accounting Standards Board FAS  115 a-c http://www.fasb.org/pdf/fas115.pdf 34090
292 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 GuaranteedInterestContracts Monetary xbrli:item Credit instant TRUE Guaranteed Interest Contracts Guaranteed Interest Contracts The total value for the contracts issued by insurance companies that guarantee contract-holders a stated interest rate as return for their investments over a specified period. usfr-fste:GuaranteedInterestContracts
293 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 HeldMaturityCorporateDebtSecuritiesFairValue Monetary xbrli:item instant TRUE Held-to-Maturity Securities - Corporate Debt - Fair Value Corporate Debt Securities (Fair Value) The fair market value (quoted market price or estimated fair value) for all corporate debt securities the reporting entity invested in with the purpose to hold them till their maturity dates and earn interest income usfr-fste:HeldMaturityCorporateDebtSecuritiesFairValue
294 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 HeldMaturityDebtSecuritiesAmortizedCostAbstract String abstract xbrli:item instant TRUE Held-to-Maturity Securities - Fixed Maturity - Amortized Cost Debt Securities (Amortized Cost)     The aggregate acquisition costs adjusted for premium amortization (or discount accretion) for all debt securities the reporting entity invested in with the purpose to hold them till their maturity dates and earn interest income  Note: This element serves as a category heading only.  No data may be tagged to this element.   usfr-fste:HeldMaturityDebtSecuritiesAmortizedCostAbstract
295 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 HeldMaturityDebtSecuritiesIssuedForeignGovernmentsFairValue Monetary xbrli:item instant TRUE Held-to-Maturity Securities - Debt Issued By Foreign Governments - Fair Value Debt Securities Issued By Foreign Governments (Fair Value) The fair market value (quoted market price or estimated fair value) for held-to-maturity debt securities (securities the reporting entity invested in with the purpose to hold them till their maturity dates and earn interest income) issued by foreign governments usfr-fste:HeldMaturityDebtSecuritiesIssuedForeignGovernmentsFairValue
296 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 HeldMaturityEncumberedFairValue Monetary xbrli:item instant TRUE Held-to-Maturity Securities - Encumbered - Fair Value Encumbered (Fair Value) The fair market value (quoted market price or estimated fair value) for all held-to-maturity debt securities (securities the reporting entity invested in with the purpose to hold them till their maturity dates and earn interest income) that are encumbered; i.e. parties other than the reporting entity also have valid claims against such securities usfr-fste:HeldMaturityEncumberedFairValue
297 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 HeldMaturityEquitySecuritiesPreferredStockAmortizedCost Monetary xbrli:item Debit instant TRUE Held-to-Maturity Securities - Equity - Preferred Stock - Amortized Cost Equity Securities - Preferred Stock (Amortized Cost) The amortized costs (cost adjusted for premium/discount amortization) for preferred stocks acquired by the reporting entity with intention to held to their maturity dates and earn dividends usfr-fste:HeldMaturityEquitySecuritiesPreferredStockAmortizedCost
298 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 HeldMaturityEquitySecuritiesPreferredStockFairValue Monetary xbrli:item instant TRUE Held-to-Maturity Securities - Equity - Preferred Stock - Fair Value Equity Securities - Preferred Stock (Fair Value) The aggregate fair market value (quoted market price or estimated fair value) for all debt securities the reporting entity invested in with the purpose to hold them till their maturity dates and earn interest income usfr-fste:HeldMaturityEquitySecuritiesPreferredStockFairValue
299 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 HeldMaturityMortgageBackedSecuritiesFairValue Monetary xbrli:item instant TRUE Held-to-Maturity Securities - Mortgage Backed Securities (MBS) - Fair Value Mortgage Backed Securities (Fair Value) The aggregate fair market value (quoted market price or estimated fair value) for all held-to-maturity debt securities that are backed by mortgages (loans secured by collateral); the issuer of such securities will use interest & principal payments received from the mortgage loans to repay the investors usfr-fste:HeldMaturityMortgageBackedSecuritiesFairValue
300 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 HeldMaturityOtherDebtSecuritiesFairValue Monetary xbrli:item instant TRUE Held-to-Maturity Securities - Fixed Maturity - Other - Fair Value Other Debt Securities (Fair Value) The fair market value (quoted market price or estimated fair value) for other non-major held-to-maturity debt securities (securities the reporting entity invested in with the purpose to hold them till their maturity dates and earn interest income) usfr-fste:HeldMaturityOtherDebtSecuritiesFairValue
301 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 HeldMaturitySecuritiesAmortizedCostAbstract String abstract xbrli:item instant TRUE Held-to-Maturity Securities - Amortized Cost Securities (Amortized Cost)     The aggregate acquisition costs adjusted for premium amortization (or discount accretion) for all debt securities the reporting entity invested in with the purpose to hold them till their maturity dates and earn interest income  Note: This element serves as a category heading only.  No data may be tagged to this element.   usfr-fste:HeldMaturitySecuritiesAmortizedCostAbstract
302 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 HeldMaturitySecuritiesCorporateDebtSecurities Monetary xbrli:item Debit instant TRUE Held-to-Maturity Securities - Corporate Debt - Amortized Cost Corporate Debt Securities Amortized cost of Corporate debt Securities held-to-maturity. usfr-fste:HeldMaturitySecuritiesCorporateDebtSecurities Standard OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 8/1/2004
302 usfr-fste:HeldMaturitySecuritiesCorporateDebtSecurities Standard SEC Regulation S-X (SX) Rule 9 3 6 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 8/1/2004
303 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 HeldMaturitySecuritiesDebtSecuritiesIssuedForeignGovernments Monetary xbrli:item Debit instant TRUE Held-to-Maturity Securities - Debt Issued by Foreign Governments - Amortized Cost Debt Securities Issued by Foreign Governments Amortized cost of Debt Securities issued by Foreign Governments held-to-maturity. usfr-fste:HeldMaturitySecuritiesDebtSecuritiesIssuedForeignGovernments Standard OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 8/1/2004
303 usfr-fste:HeldMaturitySecuritiesDebtSecuritiesIssuedForeignGovernments Standard SEC Regulation S-X (SX) Rule 9 3 6 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 8/1/2004
304 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 HeldMaturitySecuritiesEncumbered Monetary xbrli:item Debit instant TRUE Held-to-Maturity Securities - Encumbered Encumbered The asset is pledged to another secured party s who has the right by to sell or repledge the collateral. usfr-fste:HeldMaturitySecuritiesEncumbered
305 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 HeldMaturitySecuritiesMortgageBackedSecurities Monetary xbrli:item Debit instant TRUE Held-to-Maturity Securities - Mortgage Backed Securities (MBS) - Amortized Cost Mortgage Backed Securities The amortized cost of all mortgage-backed securities, including mortgage pass-through securities, collateralized mortgage obligations (CMO), real estate mortgage investment conduits (REMICs), CMO and REMIC residuals, and stripped mortgage-backed securities.  Exclude the following: (1) securities backed by loans extended under home equity lines, (2) bonds issued by the Federal National Mortgage Association (FNMA) and the Federal Home Loan Mortgage Corporation (FHLMC) that are collateralized by mortgages and mortgage-backed bonds issued by non-US Government issuers, (3) participation certificates issued by the Export-Import Bank and the General Services Administration, and (4) participation certificates issued by a Federal Intermediate Credit Bank. usfr-fste:HeldMaturitySecuritiesMortgageBackedSecurities Standard OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 8/1/2004
305 usfr-fste:HeldMaturitySecuritiesMortgageBackedSecurities Standard SEC Regulation S-X (SX) Rule 9 3 6 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 8/1/2004
306 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 HeldMaturitySecuritiesOtherDebtSecurities Monetary xbrli:item Debit instant TRUE Held-to-Maturity Securities - Fixed Maturity - Other - Amortized Cost Other Debt Securities Amortized cost of Other debt Securities held-to-maturity. usfr-fste:HeldMaturitySecuritiesOtherDebtSecurities Standard OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 8/1/2004
306 usfr-fste:HeldMaturitySecuritiesOtherDebtSecurities Standard SEC Regulation S-X (SX) Rule 9 3 6 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 8/1/2004
307 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 HeldMaturitySecuritiesStatesWithinUSPoliticalSubdivisionsStates Monetary xbrli:item Debit instant TRUE Held-to-Maturity Securities - States Within US and Political Subdivisions of States - Amortized Cost States Within US and Political Subdivisions of States Amortized cost of investments in States within the US and political subdivisions of the states held-to-maturity. usfr-fste:HeldMaturitySecuritiesStatesWithinUSPoliticalSubdivisionsStates Standard OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 8/1/2004
307 usfr-fste:HeldMaturitySecuritiesStatesWithinUSPoliticalSubdivisionsStates Standard SEC Regulation S-X (SX) Rule 9 3 6 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 8/1/2004
308 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 HeldMaturitySecuritiesUnencumbered Monetary xbrli:item Debit instant TRUE Held-to-Maturity Securities - Unencumbered Unencumbered The asset is  not pledged in any way or the secured party does not have the right to sell or repledge the collateral. usfr-fste:HeldMaturitySecuritiesUnencumbered
309 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 HeldMaturitySecuritiesUSTreasuryOtherUSGovernmentCorporationsAgencies Monetary xbrli:item Debit instant TRUE Held-to-Maturity Securities - US Treasury and Other US Government Corporations and Agencies - Amortized Cost US Treasury and Other US Government Corporations and Agencies Amortized cost of investments in US Treasury and other U.S. government corporations and agencies held-to-maturity. usfr-fste:HeldMaturitySecuritiesUSTreasuryOtherUSGovernmentCorporationsAgencies Standard OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 8/1/2004
309 usfr-fste:HeldMaturitySecuritiesUSTreasuryOtherUSGovernmentCorporationsAgencies Standard SEC Regulation S-X (SX) Rule 9 3 6 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 8/1/2004
310 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 HeldMaturityStatesWithinUSPoliticalSubdivisionsStatesFairValue Monetary xbrli:item instant TRUE Held-to-Maturity Securities - States Within US and Political Subdivisions of States - Fair Value States Within US and Political Subdivisions of States (Fair Value) The fair market value (quoted market price or estimated fair value) for held-to-maturity debt securities (securities the reporting entity invested in with the purpose to hold them till their maturity dates and earn interest income) issued by US state and local governments usfr-fste:HeldMaturityStatesWithinUSPoliticalSubdivisionsStatesFairValue
311 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 HeldMaturityUnencumberedFairValue Monetary xbrli:item instant TRUE Held-to-Maturity Securities - Unencumbered - Fair Value Unencumbered (Fair Value) The aggregate fair market value (quoted market price or estimated fair value) for all held-to-maturity debt securities where the reporting entity invested in with the purpose to hold them till their maturity dates and earn interest income usfr-fste:HeldMaturityUnencumberedFairValue
312 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 HeldMaturityUSTreasuryOtherUSGovernmentCorporationsAgenciesFairValue Monetary xbrli:item instant TRUE Held-to-Maturity Securities - US Treasury and Other US Government Corporations and Agencies - Fair Value US Treasury and Other US Government Corporations and Agencies (Fair Value) The fair market value (quoted market price or estimated fair value) for held-to-maturity debt securities (securities the reporting entity invested in with the purpose to hold them till their maturity dates and earn interest income) that are not encumbered; i.e. parties other than the reporting entity have no valid claims against such securities usfr-fste:HeldMaturityUSTreasuryOtherUSGovernmentCorporationsAgenciesFairValue
313 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 HeldToMaturitySecuritiesDebtAmortizedCost Monetary xbrli:item Debit instant TRUE Held-to-Maturity Securities - Fixed Maturity - Amortized Cost Total Debt Securities (Amortized Cost) Held-to-Maturity Securities - Debt - Amortized Cost - Total Held-to-Maturity Securities - Debt - Amortized Cost - Total The aggregate acquisition costs adjusted for premium amortization (or discount accretion) for all debt securities the reporting entity invested in with the purpose to hold them till their maturity dates and earn interest income usfr-fste:HeldToMaturitySecuritiesDebtAmortizedCost
314 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 HeldToMaturitySecuritiesDebtFairValue Monetary xbrli:item instant TRUE Held-to-Maturity Securities - Fixed Maturity - Fair Value Total - Debt Securities (Fair Value) Held-to-Maturity Securities - Debt - Fair Value - Total Held-to-Maturity Securities - Debt - Fair Value - Total The aggregate fair market value (quoted market price or estimated fair value) for all debt securities the reporting entity invested in with the purpose to hold them till their maturity dates and earn interest income usfr-fste:HeldToMaturitySecuritiesDebtFairValue
315 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 HomeEquity Monetary xbrli:item Debit instant TRUE Loans - Home Equity Home Equity The amount of home equity installment loans to individuals.   usfr-fste:HomeEquity Standard OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I 8 (b) (iiii) http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 8/1/2004
315 usfr-fste:HomeEquity Standard SEC Regulation S-X (SX) Rule 9 3 7 (a) -4 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 8/1/2004
316 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 IncreaseDecreaseAccountsReceivableSecuritization Monetary xbrli:item duration TRUE Increase/(Decrease) in Accounts Receivable from Securitization Increase (Decrease) in Accounts Receivable Securitization The amount of change in accounts receivable securitization. usfr-fste:IncreaseDecreaseAccountsReceivableSecuritization
317 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 IncreaseDecreaseAccruedInvestmentIncome Monetary xbrli:item duration TRUE Increase/(Decrease) in Accrued Investment Income Increase/(Decrease) in Accrued Investment Income The net change in income earned from investment but not yet received during an accounting period usfr-fste:IncreaseDecreaseAccruedInvestmentIncome
318 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 IncreaseDecreaseAmountsDueFromOfficersStockholders Monetary xbrli:item duration TRUE Increase/(Decrease) in Amounts Due From Officers/Stockholders Amounts Due From Officers/Stockholders The net change in receivables to be collected from reporting entity's executives and owners during an accounting period usfr-fste:IncreaseDecreaseAmountsDueFromOfficersStockholders
319 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 IncreaseDecreaseDeferredAcquisitionCosts Monetary xbrli:item duration TRUE Increase/(Decrease) in Deferred Acquisition Costs (DAC) Change in DAC Increase/(Decrease) in Deferred Acquisition Costs (DAC) - Total Increase/(Decrease) in Deferred Acquisition Costs (DAC) - Total The net change in DAC during an accounting period, i.e., the capitalized costs incurred during the insurance policy acquisition process; such costs should be amortized over the life of the policy usfr-fste:IncreaseDecreaseDeferredAcquisitionCosts Standard Current Text IN6 166-167
319 usfr-fste:IncreaseDecreaseDeferredAcquisitionCosts Standard Financial Accounting Standards Board FAS  60 60 c http://www.fasb.org/pdf/fas60.pdf 30103
319 usfr-fste:IncreaseDecreaseDeferredAcquisitionCosts Standard Financial Accounting Standards Board FAS  97 27 http://www.fasb.org/pdf/fas97.pdf 32112
320 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 IncreaseDecreaseDeferredAcquisitionCostsAbstract String abstract xbrli:item duration TRUE Increase/(Decrease) in Deferred Acquisition Costs (DAC) Change in DAC The net change in DAC during an accounting period, i.e., the capitalized costs incurred during the insurance policy acquisition process; such costs should be amortized over the life of the policy  Note: This element serves as a category heading only.  No data may be tagged to this element.   usfr-fste:IncreaseDecreaseDeferredAcquisitionCostsAbstract Standard Current Text IN6 166-167
320 usfr-fste:IncreaseDecreaseDeferredAcquisitionCostsAbstract Standard Financial Accounting Standards Board FAS  60 60 c http://www.fasb.org/pdf/fas60.pdf 30103
320 usfr-fste:IncreaseDecreaseDeferredAcquisitionCostsAbstract Standard Financial Accounting Standards Board FAS  97 27 http://www.fasb.org/pdf/fas97.pdf 32112
321 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 IncreaseDecreaseDeposits Monetary xbrli:item duration TRUE Increase/(Decrease) in Deposits (Excluding Deposits Purchased or Sold) Increase/Decrease in Deposit Balances Increase/Decrease in deposit balances (excluding deposits purchased/sold) usfr-fste:IncreaseDecreaseDeposits
322 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 IncreaseDecreaseDividendsReceivable Monetary xbrli:item duration TRUE Increase/(Decrease) in Dividends Receivable The net change in the beginning and end of period Dividends Receivable Balances. usfr-fste:IncreaseDecreaseDividendsReceivable
323 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 IncreaseDecreaseFederalHomeLoanBankStock Monetary xbrli:item duration TRUE Increase/(Decrease) in Federal Home Loan Bank Stock Federal Home Loan Bank Stock Increase/(Decrease) in Federal Home Loan Bank Stock - Total Increase/(Decrease) in Federal Home Loan Bank Stock - Total The net change in the value (cost) of Federal Home Loan Bank stocks held by the reporting entity usfr-fste:IncreaseDecreaseFederalHomeLoanBankStock
324 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 IncreaseDecreaseFederalHomeLoanBankStockAbstract String abstract xbrli:item duration TRUE Increase/(Decrease) in Federal Home Loan Bank Stock Federal Home Loan Bank Stock The net change in the value (cost) of Federal Home Loan Bank stocks held by the reporting entity  Note: This element serves as a category heading only.  No data may be tagged to this element.   usfr-fste:IncreaseDecreaseFederalHomeLoanBankStockAbstract
325 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 IncreaseDecreaseInsuranceReservesNet Monetary xbrli:item duration TRUE Increase/(Decrease) in Insurance Reserves, Net Change in Net Insurance Reserves Increase/(Decrease) in Insurance Reserves, Net - Total Increase/(Decrease) in Insurance Reserves, Net - Total The net change in the reserves for future losses and loss adjustments due to unsettled claims usfr-fste:IncreaseDecreaseInsuranceReservesNet Standard AICPA SOP 94-5 11-Oct
325 usfr-fste:IncreaseDecreaseInsuranceReservesNet Standard AICPA SOP  5-Jan .10-.11
326 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 IncreaseDecreaseInsuranceReservesNetAbstract String abstract xbrli:item duration TRUE Increase/(Decrease) in Insurance Reserves, Net Change in Net Insurance Reserves The net change in the reserves provided by insurance companies for future losses and loss adjustments due to unsettled claims  Note: This element serves as a category heading only.  No data may be tagged to this element.   usfr-fste:IncreaseDecreaseInsuranceReservesNetAbstract Standard AICPA SOP 94-5 11-Oct
326 usfr-fste:IncreaseDecreaseInsuranceReservesNetAbstract Standard AICPA SOP  5-Jan .10-.11
327 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 IncreaseDecreaseInterestDividendsReceivableAbstract String abstract xbrli:item duration TRUE Increase/(Decrease) in Interest and Dividends Receivable Change in Interest and Dividends Receivable Net change in Interest and Dividends Receivable during an accounting period  Note: This element serves as a category heading only.  No data may be tagged to this element.   usfr-fste:IncreaseDecreaseInterestDividendsReceivableAbstract
328 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 IncreaseDecreaseTradingSecurities Monetary xbrli:item duration TRUE Increase/(Decrease) in Trading Securities Increase/(Decrease) in Trading Securities The net change in aggregate amount for trading securities which are held by the reporting entity with intention for resale in the near future usfr-fste:IncreaseDecreaseTradingSecurities
329 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 IncreaseDecreaseValueBusinessAcquired Monetary xbrli:item duration TRUE Increase/(Decrease) in Value of Business Acquired (VOBA) Change in VOBA Increase/(Decrease) in Value of Business Acquired (VOBA) - Total Increase/(Decrease) in Value of Business Acquired (VOBA) - Total usfr-fste:IncreaseDecreaseValueBusinessAcquired Standard Emerging Issues Task Force EITF 92-9
330 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 IncreaseDecreaseValueBusinessAcquiredAbstract String abstract xbrli:item duration TRUE Increase/(Decrease) in Value of Business Acquired (VOBA) Change in VOBA The net change in VOBA (included in deferred policy acquisition costs) resulted from acquisition during an accounting period   Note: This element serves as a category heading only.  No data may be tagged to this element.   usfr-fste:IncreaseDecreaseValueBusinessAcquiredAbstract Standard Emerging Issues Task Force EITF 92-9
331 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 IncreaseMortgageServicingRights Monetary xbrli:item duration TRUE Payments to Acquire Mortgage Servicing Rights (MSR) Increase in Mortgage Servicing Rights Increases in Mortgage Servicing Rights usfr-fste:IncreaseMortgageServicingRights
332 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 IncurredClaimClaimAdjustmentExpensesRelatedCurrent Monetary xbrli:item Debit duration TRUE Incurred Claim and Claim Adjustment Expenses Related to Current Year Incurred Claim and Claim Adjustment Expenses Related to Current Year Incurred Claim and Claim Adjustment Expenses Related to Current Year Encompasses All Claim and Claim Adjustment Expenses Related to Claims That Occurred During the Current Year. usfr-fste:IncurredClaimClaimAdjustmentExpensesRelatedCurrent Standard AICPA SOP 94-5 11-Oct
332 usfr-fste:IncurredClaimClaimAdjustmentExpensesRelatedCurrent Standard AICPA SOP  5-Jan .10-.11
333 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 IncurredClaimClaimAdjustmentExpensesRelatedPrior Monetary xbrli:item Debit duration TRUE Incurred Claim and Claim Adjustment Expenses Related to Prior Years Incurred Claim and Claim Adjustment Expenses Related to Prior Years Incurred Claim and Claim Adjustment Expenses Related to Prior Years Encompasses All Claim and Claim Adjustment Expenses Associated With Claims That Occurred in Prior Years. usfr-fste:IncurredClaimClaimAdjustmentExpensesRelatedPrior Standard AICPA SOP 94-5 11-Oct
333 usfr-fste:IncurredClaimClaimAdjustmentExpensesRelatedPrior Standard AICPA SOP  5-Jan .10-.11
334 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 IncurredClaimExpenses Monetary xbrli:item Debit duration TRUE Incurred Claim Expenses Total Incurred Claim Expenses Incurred Claim Expenses - Total Incurred Claim Expenses - Total Total Incurred Claim Expenses For Both Current and Prior Years usfr-fste:IncurredClaimExpenses Standard AICPA SOP 94-5 11-Oct
334 usfr-fste:IncurredClaimExpenses Standard AICPA SOP  5-Jan .10-.11
335 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 IncurredClaimExpensesAbstract String abstract xbrli:item duration TRUE Incurred Claim Expenses Incurred Claim Expenses The amount of expenses incurred associated with claims  Note: This element serves as a category heading only.  No data may be tagged to this element.   usfr-fste:IncurredClaimExpensesAbstract Standard AICPA SOP 94-5 11-Oct
336 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 InsuranceCommissions Monetary xbrli:item Debit duration TRUE Insurance Commissions Insurance Commissions The commissions paid to agents to generate insurance policies usfr-fste:InsuranceCommissions
337 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 InterestBearingAccruedInterestPayable String xbrli:item instant TRUE Interest Bearing - Accrued Interest Payable  Interest Bearing - Accrued Interest Payable  Accrued interest payable in the amount for each classification of deposits including, interest-bearing. usfr-fste:InterestBearingAccruedInterestPayable Standard OTS Code of Federal Regulations, Title 12 (CFR, Title 12) 563c 103 I 15
338 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 InterestBearingDepositsBanks Monetary xbrli:item Debit instant TRUE Interest Bearing Deposits in Banks Interest Bearing Deposits in Banks Interest Bearing deposits are funds deposited  with banks for relatively short periods of time (generally less than one year). These deposits are usually made when the maturity  of deposit liabilities do not match liquidity requirements. The difference between a deposit and loan  is that a deposit is available to everyone with quoted maturities and rates, the maturity is for less than a year, and there is no consideration of credit worthiness of the depository organization. usfr-fste:InterestBearingDepositsBanks Standard AICPA Industry Audit and Accounting Guide (AAG) BNS 4 6
338 usfr-fste:InterestBearingDepositsBanks Standard SEC Regulation S-X (SX) Rule 9 3 2 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 8/1/2004
339 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 InterestCreditedPolicyOwnerAccountsNonCash Monetary xbrli:item duration TRUE Interest Credited to Policy Owner Accounts Interest Credited to Policy Owner Accounts Interest credited to policy owner accounts is reported in the income statement and needs to be removed from net income to arrive at cash provided by (used in) operations.  usfr-fste:InterestCreditedPolicyOwnerAccountsNonCash
340 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 InterestExpenseBorrowings Monetary xbrli:item Debit duration TRUE Interest Expense - Borrowings Borrowings Interest Expense - Borrowings - Total Interest Expense - Borrowings - Total Total interest expense for borrowings. usfr-fste:InterestExpenseBorrowings
341 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 InterestExpenseBorrowingsAbstract String abstract xbrli:item duration TRUE Interest Expense - Borrowings Borrowings The total amount of interest expenses incurred on the borrowings owed by the reporting entity  Note: This element serves as a category heading only.  No data may be tagged to this element.   usfr-fste:InterestExpenseBorrowingsAbstract
342 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 InterestExpenseCertificatesDeposit100000More Monetary xbrli:item Debit duration TRUE Interest Expense - Certificates of Deposit - $100,000 or More Time Deposits of $100,000 or more Interest expense in time deposits of $100,000 or more in domestic offices.   usfr-fste:InterestExpenseCertificatesDeposit100000More Standard AICPA Industry Audit and Accounting Guide (AAG) BNS 13 39
342 usfr-fste:InterestExpenseCertificatesDeposit100000More Standard AICPA Statement of Position (SOP) 6-Jan 14 (e)
342 usfr-fste:InterestExpenseCertificatesDeposit100000More Standard OTS Federal Regulation (FR) 563c-Accounting Requirements 102 II 6 http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 8/1/2004
342 usfr-fste:InterestExpenseCertificatesDeposit100000More Standard SEC Regulation S-X (SX) Rule 9 4 6 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#see 8/1/2004
343 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 InterestExpenseCertificatesDepositLessThan100000 Monetary xbrli:item Debit duration TRUE Interest Expense - Certificates of Deposit - Less Than $100,000 Time Deposits Interest expense in time deposits less than $100,000 in domestic offices.   usfr-fste:InterestExpenseCertificatesDepositLessThan100000
344 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 InterestExpenseCommercialPaper Monetary xbrli:item Debit duration TRUE Interest Expense - Commercial Paper Commercial Paper Interest expense on commercial paper.  usfr-fste:InterestExpenseCommercialPaper Standard OTS Federal Regulation (FR) 563c-Accounting Requirements 102 II 7 http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 8/1/2004
345 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 InterestExpenseDeposits Monetary xbrli:item Debit duration TRUE Interest Expense - Deposits Deposits Interest Expense - Deposits - Total Interest Expense - Deposits - Total Interest expense on the following for deposits in domestic offices:  (1) transaction accounts (NOW, ATS accounts, and telephone and preauthorized transfer accounts), (2) nontransaction accounts, (3) savings deposits, (4) money market accounts, (5) time deposits of $100,000 or more, and (6) time deposits of less than $100,000.  Also include the interest expense on all deposits in foreign offices. usfr-fste:InterestExpenseDeposits Standard OTS Federal Regulation (FR) 563c-Accounting Requirements 102 II 6 http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 8/1/2004
345 usfr-fste:InterestExpenseDeposits Standard SEC Regulation S-X (SX) Rule 9 4 6 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#see 8/1/2004
346 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 InterestExpenseDepositsAbstract String abstract xbrli:item duration TRUE Interest Expense - Deposits Deposits The total interest expense incurred on deposits (money received from customers which are to be returned upon contract completion or as partial prepayment for goods/services to be provided in the future) during an accounting period usfr-fste:InterestExpenseDepositsAbstract
347 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 InterestExpenseDomesticDeposits Monetary xbrli:item Debit duration TRUE Interest Expense - Domestic Deposits Domestic Deposits Interest Expense - Domestic Deposits - Total Interest Expense - Domestic Deposits - Total Interest expense on the following for deposits in domestic offices:  (1) transaction accounts (NOW, ATS accounts, and telephone and preauthorized transfer accounts), (2) nontransaction accounts, (3) savings deposits, (4) money market accounts (5) time deposits of $100,000 or more, and (6) time deposits of less than $100,000. usfr-fste:InterestExpenseDomesticDeposits Standard OTS Federal Regulation (FR) 563c-Accounting Requirements 102 II 6 http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 8/1/2004
347 usfr-fste:InterestExpenseDomesticDeposits Standard SEC Regulation S-X (SX) Rule 9 4 6 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#see 8/1/2004
348 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 InterestExpenseDomesticDepositsAbstract String abstract xbrli:item duration TRUE Interest Expense - Domestic Deposits Domestic Deposits The total interest expense incurred on fund amount provided by all deposits at U.S. domestic offices during an accounting period  Note: This element serves as a category heading only.  No data may be tagged to this element.   usfr-fste:InterestExpenseDomesticDepositsAbstract
349 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 InterestExpenseFederalFundsPurchasedSecuritiesSoldUnderAgreementsRepurchased Monetary xbrli:item Debit duration TRUE Interest Expense - Federal Funds Purchased and Securities Sold Under Agreements to Repurchased Federal Funds Purchased and Securities Sold Under Agreements to Repurchased Interest Expense - Federal Funds Purchased and Securities Sold Under Agreements to Repurchased - Total Interest Expense - Federal Funds Purchased and Securities Sold Under Agreements to Repurchased - Total Gross expense of federal funds purchased and securities sold under agreements to repurchase.  Do not deduct from the gross expense reported in this item. However, if amounts recognized as payables under repurchase agreements have been offset against amounts recognized as receivables under reverse repurchase agreements and reported as a net amount on the Balance Sheet, in accordance with FASB Interpretation No. 41, the income and expense from these agreements may be reported on a net basis. usfr-fste:InterestExpenseFederalFundsPurchasedSecuritiesSoldUnderAgreementsRepurchased Standard OTS Federal Regulation (FR) 563c-Accounting Requirements 102 II 7 http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 8/1/2004
350 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 InterestExpenseFederalFundsPurchasedSecuritiesSoldUnderAgreementsRepurchasedAbstract String abstract xbrli:item duration TRUE Interest Expense - Federal Funds Purchased and Securities Sold Under Agreements to Repurchased Federal Funds Purchased and Securities Sold Under Agreements to Repurchased The total interest expense incurred on Federal Funds Purchased (the immediately available funds purchased from other banks who have excess balance in federal reserve account; such funds are usually purchased on overnight basis) and Securities Sold under agreements to repurchase  Note: This element serves as a category heading only.  No data may be tagged to this element.   usfr-fste:InterestExpenseFederalFundsPurchasedSecuritiesSoldUnderAgreementsRepurchasedAbstract
351 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 InterestExpenseFederalFundsPurchasedSecuritiesSoldUnderAgreementsRepurchasedFederalFundsPurchased Monetary xbrli:item Debit duration TRUE Interest Expense - Federal Funds Purchased and Securities Sold Under Agreements to Repurchased - Federal Funds Purchased Federal Funds Purchased Gross expense of federal funds purchased.   usfr-fste:InterestExpenseFederalFundsPurchasedSecuritiesSoldUnderAgreementsRepurchasedFederalFundsPurchased Standard OTS Federal Regulation (FR) 563c-Accounting Requirements 102 II 7 http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 8/1/2004
352 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 InterestExpenseFederalFundsPurchasedSecuritiesSoldUnderAgreementsRepurchasedSecuritiesSoldUnderAgreementsRepurchased Monetary xbrli:item Debit duration TRUE Interest Expense - Federal Funds Purchased and Securities Sold Under Agreements to Repurchased - Securities Sold Under Agreements to Repurchased Securities Sold Under Agreements to Repurchased Gross expense securities sold under agreements to repurchase.  usfr-fste:InterestExpenseFederalFundsPurchasedSecuritiesSoldUnderAgreementsRepurchasedSecuritiesSoldUnderAgreementsRepurchased Standard OTS Federal Regulation (FR) 563c-Accounting Requirements 102 II 7 http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 8/1/2004
353 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 InterestExpenseFederalHomeLoanBankFederalReserveBankAdvancesLongTerm Monetary xbrli:item Debit duration TRUE Interest Expense - Federal Home Loan Bank and Federal Reserve Bank Advances - Long-Term Federal Home Loan Bank and Federal Reserve Bank Advances Interest expense for long-term borrowings associated with Federal Home Loan Bank (FHLB) and Federal Reserve Bank Advances (FRB) advances. usfr-fste:InterestExpenseFederalHomeLoanBankFederalReserveBankAdvancesLongTerm Standard OTS Federal Regulation (FR) 563c-Accounting Requirements 102 II 8 http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 8/1/2004
354 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 InterestExpenseFederalHomeLoanBankFederalReserveBankAdvancesShortTerm Monetary xbrli:item Debit duration TRUE Interest Expense - Federal Home Loan Bank and Federal Reserve Bank Advances - Short-Term Federal Home Loan Bank and Federal Reserve Bank Advances Interest expense for short-term borrowings associated with Federal Home Loan Bank (FHLB) and Federal Reserve Bank Advances (FRB) advances. usfr-fste:InterestExpenseFederalHomeLoanBankFederalReserveBankAdvancesShortTerm Standard OTS Federal Regulation (FR) 563c-Accounting Requirements 102 II 7 http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 8/1/2004
355 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 InterestExpenseForeignDeposits Monetary xbrli:item Debit duration TRUE Interest Expense - Foreign Deposits Foreign Deposits Interest expense on deposits in foreign offices, including Edge and Agreement subsidiaries and IBFs. usfr-fste:InterestExpenseForeignDeposits Standard SEC Regulation S-X (SX) Rule 9 5 (a) http://www.sec.gov/divisions/corpfin/forms/regsx.htm#ties 8/1/2004
356 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 InterestExpenseLongTermBorrowings Monetary xbrli:item Debit duration TRUE Interest Expense - Long-Term Borrowings Long-Term Borrowings Interest Expense - Long-Term Borrowings - Total Interest Expense - Long-Term Borrowings - Total Interest expense for long-term borrowings including commercial paper and Federal Home Loan Bank (FHLB) and Federal Reserve Bank Advances (FRB) advances. usfr-fste:InterestExpenseLongTermBorrowings Standard OTS Federal Regulation (FR) 563c-Accounting Requirements 102 II 8 http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 8/1/2004
356 usfr-fste:InterestExpenseLongTermBorrowings Standard SEC Regulation S-X (SX) Rule 9 4 8 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#see 8/1/2004
357 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 InterestExpenseLongTermBorrowingsAbstract String abstract xbrli:item duration TRUE Interest Expense - Long-Term Borrowings Long-Term Borrowings The total amount of interest expenses incurred on the long-term borrowings owed by the reporting entity; e.g. Federal Home Loan Bank (FHLB) advances and Federal Reserve Bank (FRB) advances.  Note: This element serves as a category heading only.  No data may be tagged to this element.   usfr-fste:InterestExpenseLongTermBorrowingsAbstract
358 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 InterestExpenseLongTermDebt Monetary xbrli:item Debit duration TRUE Interest Expense - Long-Term Debt Long-Term Debt Interest Expense - Long-Term Debt - Total Interest Expense - Long-Term Debt - Total The interest expense for long-term debt. usfr-fste:InterestExpenseLongTermDebt Standard OTS Federal Regulation (FR) 563c-Accounting Requirements 102 II 8 http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 8/1/2004
359 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 InterestExpenseLongTermDebtAbstract String abstract xbrli:item duration TRUE Interest Expense - Long-Term Debt Long-Term Debt The aggregate amount of interest expenses incurred on the long-term debt owned by the reporting entity; e.g. long-term corporate bonds issued by the reporting entity  Note: This element serves as a category heading only.  No data may be tagged to this element.   usfr-fste:InterestExpenseLongTermDebtAbstract
360 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 InterestExpenseMediumTermNotes Monetary xbrli:item Debit duration TRUE Interest Expense - Medium Term Notes Medium Term Notes The interest expense for medium-term notes. usfr-fste:InterestExpenseMediumTermNotes Standard OTS Federal Regulation (FR) 563c-Accounting Requirements 102 II 8 http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 8/1/2004
361 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 InterestExpenseNOWMoneyMarketAccountsSavingsDeposits Monetary xbrli:item Debit duration TRUE Interest Expense - NOW, Money Market Accounts, and Savings Deposits NOW, Money Market Accounts, and Savings Deposits Interest expense on the following for deposits in domestic offices:  (1) transaction accounts (NOW, ATS accounts, and telephone and preauthorized transfer accounts), and (2) savings deposits. usfr-fste:InterestExpenseNOWMoneyMarketAccountsSavingsDeposits Standard OTS Federal Regulation (FR) 563c-Accounting Requirements 102 II 6 http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 8/1/2004
361 usfr-fste:InterestExpenseNOWMoneyMarketAccountsSavingsDeposits Standard SEC Regulation S-X (SX) Rule 9 4 6 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#see 8/1/2004
362 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 InterestExpenseOtherBorrowings Monetary xbrli:item Debit duration TRUE Interest Expense - Other Borrowings Interest Expense - Other Borrowings The interest expenses incurred on other non-major borrowings owed by the reporting entity usfr-fste:InterestExpenseOtherBorrowings
363 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 InterestExpenseOtherDomesticDeposits Monetary xbrli:item Debit duration TRUE Interest Expense - Domestic Deposits - Other Other Domestic Deposits Interest expense on other deposits in domestic offices. usfr-fste:InterestExpenseOtherDomesticDeposits Standard OTS Federal Regulation (FR) 563c-Accounting Requirements 102 II 6 http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 8/1/2004
363 usfr-fste:InterestExpenseOtherDomesticDeposits Standard SEC Regulation S-X (SX) Rule 9 4 6 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#see 8/1/2004
364 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 InterestExpenseOtherLongTermBorrowings Monetary xbrli:item Debit duration TRUE Interest Expense - Other Long-Term Borrowings Other Long-Term Borrowings Interest expense on other long-term borrowings. usfr-fste:InterestExpenseOtherLongTermBorrowings Standard OTS Federal Regulation (FR) 563c-Accounting Requirements 102 II 8 http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 8/1/2004
365 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 InterestExpenseOtherLongTermDebt Monetary xbrli:item Debit duration TRUE Interest Expense - Long-Term Debt - Other Other Long-Term Debt Interest expense associated with all other long-term debt.  Expenses include (1) Interest paid on long-term notes,  (2) Amortization of Issuance Cost. usfr-fste:InterestExpenseOtherLongTermDebt Standard OTS Federal Regulation (FR) 563c-Accounting Requirements 102 II 8 http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 8/1/2004
366 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 InterestExpenseOtherShortTermBorrowings Monetary xbrli:item Debit duration TRUE Interest Expense - Short-Term Borrowings - Other Other Short-Term Borrowings Interest expense on other short-term borrowings including  usfr-fste:InterestExpenseOtherShortTermBorrowings Standard OTS Federal Regulation (FR) 563c-Accounting Requirements 102 II 7 http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 8/1/2004
367 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 InterestExpenseOtherTotalInterestExpense Monetary xbrli:item Debit duration TRUE Interest Expense - Other Other Interest Expense All other interest expense. Include interest accrued or paid on (1) Capital Lease Obligations, (2) other usfr-fste:InterestExpenseOtherTotalInterestExpense
368 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 InterestExpenseShortTermBorrowings Monetary xbrli:item Debit duration TRUE Interest Expense - Short-Term Borrowings Short-Term Borrowings Interest Expense - Short-Term Borrowings - Total Interest Expense - Short-Term Borrowings - Total Interest expense for short-term borrowings including commercial paper and Federal Home Loan Bank (FHLB) and Federal Reserve Bank Advances (FRB) advances.  usfr-fste:InterestExpenseShortTermBorrowings Standard OTS Federal Regulation (FR) 563c-Accounting Requirements 102 II 7 http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 8/1/2004
368 usfr-fste:InterestExpenseShortTermBorrowings Standard SEC Regulation S-X (SX) Rule 9 4 7 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#see 8/1/2004
369 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 InterestExpenseShortTermBorrowingsAbstract String abstract xbrli:item duration TRUE Interest Expense - Short-Term Borrowings Short-Term Borrowings The total amount of interest expenses incurred on the short-term borrowings owed by the reporting entity; e.g. short-term sale and repurchase agreements  Note: This element serves as a category heading only.  No data may be tagged to this element.   usfr-fste:InterestExpenseShortTermBorrowingsAbstract
370 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 InterestExpenseSubordinatedNotesDebentures Monetary xbrli:item Debit duration TRUE Interest Expense - Subordinated Notes and Debentures Subordinated Notes and Debentures Interest expense associated with subordinated notes and debentures.  Include amortization of expenses incurred in the issuance of subordinated notes and debentures.  Capitalize such expenses, if material, and amortize them over the life of the related notes and debentures.  Exclude dividends declared or paid on limited-life preferred stock.   usfr-fste:InterestExpenseSubordinatedNotesDebentures Standard OTS Federal Regulation (FR) 563c-Accounting Requirements 102 II 8 http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 8/1/2004
371 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 InterestIncomeAbstract String abstract xbrli:item duration TRUE Interest Income Total Interest Income The aggregate amount for all interest expenses incurred during an accounting period  Note: This element serves as a category heading only.  No data may be tagged to this element.   usfr-fste:InterestIncomeAbstract
372 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 InterestIncomeAvailableSaleSecurities Monetary xbrli:item Credit duration TRUE Interest Income - Available-for-Sale Securities Available-for-Sale Securities Interest income on securities available-for-sale includes (a) interest and dividends accrued on all securities, and (b) accretion of discounts and amortization of premiums.  Include interest and dividends on securities even if such securities have been lent, sold under agreements to repurchase that are treated as borrowings, or pledged as collateral for any purpose. Include interest received at the sale of securities to the extent that such interest had not already been accrued on the bank’s books. Do not deduct accrued interest included in the purchase price of securities from income on securities and do not charge to expense.  Record such interest in a separate asset account to be offset upon collection of the next interest payment.  usfr-fste:InterestIncomeAvailableSaleSecurities Standard FASB Statement of Financial Accounting Standard (FAS) 115 http://www.fasb.org/pdf/fas115.pdf 8/1/2004
373 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 InterestIncomeFederalFundsSoldSecuritiesPurchasedUnderAgreementsResell Monetary xbrli:item Credit duration TRUE Interest Income - Federal Funds Sold and Securities Purchased Under Agreements to Resell Federal Funds Sold and Securities Purchased Under Agreements to Resell Interest Income - Federal Funds Sold and Securities Purchased Under Agreements to Resell - Total Interest Income - Federal Funds Sold and Securities Purchased Under Agreements to Resell - Total Gross revenue from Federal funds sold and securities purchased under agreements to resell.  However, if amounts recognized as payables under repurchase agreements have been offset against amounts recognized as receivables under reverse repurchase agreements and reported as a net amount on the Balance Sheet, in accordance with FASB Interpretation No. 41, the income and expense from these agreements may be reported on a net basis.   usfr-fste:InterestIncomeFederalFundsSoldSecuritiesPurchasedUnderAgreementsResell Standard OTS Federal Regulation (FR) 563c-Accounting Requirements 102 II 4 http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 8/1/2004
374 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 InterestIncomeFederalFundsSoldSecuritiesPurchasedUnderAgreementsResellAbstract String abstract xbrli:item duration TRUE Interest Income - Federal Funds Sold and Securities Purchased Under Agreements to Resell Federal Funds Sold and Securities Purchased Under Agreements to Resell The total interest income earned from federal funds sold (the excess balance in federal reserve account sold to other financial institutions for interests) and securities purchased under agreed to resell  Note: This element serves as a category heading only.  No data may be tagged to this element.   usfr-fste:InterestIncomeFederalFundsSoldSecuritiesPurchasedUnderAgreementsResellAbstract
375 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 InterestIncomeFederalFundsSoldSecuritiesPurchasedUnderAgreementsResellFederalFundsSold Monetary xbrli:item Credit duration TRUE Interest Income - Federal Funds Sold and Securities Purchased Under Agreements to Resell - Federal Funds Sold Federal Funds Sold Gross revenue from Federal funds sold.   usfr-fste:InterestIncomeFederalFundsSoldSecuritiesPurchasedUnderAgreementsResellFederalFundsSold
376 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 InterestIncomeFederalFundsSoldSecuritiesPurchasedUnderAgreementsResellSecuritiesPurchasedUnderAgreementsResell Monetary xbrli:item Credit duration TRUE Interest Income - Federal Funds Sold and Securities Purchased Under Agreements to Resell - Securities Purchased Under Agreements to Resell Securities Purchased Under Agreements to Resell Gross Revenue from Securities purchased under agreements to resell.  usfr-fste:InterestIncomeFederalFundsSoldSecuritiesPurchasedUnderAgreementsResellSecuritiesPurchasedUnderAgreementsResell Standard OTS Federal Regulation (FR) 563c-Accounting Requirements 102 II 4 http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 8/1/2004
377 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 InterestIncomeForegone Monetary xbrli:item duration TRUE Interest Income - Foregone Interest Income Foregone The total amount of foregone interest income from nonperforming assets, e.g. nonaccrual loans usfr-fste:InterestIncomeForegone
378 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 InterestIncomeHeldMaturitySecurities Monetary xbrli:item Credit duration TRUE Interest Income - Held-to-Maturity Securities Held-to-Maturity Securities Interest income on securities held-to-maturity includes (a) interest income accrued on all securities, and (b) accretion of discounts and amortization of premiums.  Include interest and dividends on securities even if such securities have been lent, sold under agreements to repurchase that are treated as borrowings, or pledged as collateral for any purpose. Include interest received at the sale of securities to the extent that such interest had not already been accrued on the bank’s books. Do not deduct accrued interest included in the purchase price of securities from income on securities and do not charge to expense.  Record such interest in a separate asset account to be offset upon collection of the next interest payment. usfr-fste:InterestIncomeHeldMaturitySecurities Standard FASB Statement of Financial Accounting Standard (FAS) 115 http://www.fasb.org/pdf/fas115.pdf 8/1/2004
379 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 InterestIncomeInterestDepositsDomesticOffices Monetary xbrli:item Credit duration TRUE Interest Income - Deposits with Domestic Offices Deposits with Domestic Offices Interest Income - Deposits with Domestic Offices - Total Interest Income - Deposits with Domestic Offices - Total Amount of interest income on domestic interest-bearing balances due from depository institutions usfr-fste:InterestIncomeInterestDepositsDomesticOffices Standard OTS Federal Regulation (FR) 563c-Accounting Requirements 102 II http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 8/1/2004
379 usfr-fste:InterestIncomeInterestDepositsDomesticOffices Standard SEC Regulation S-X (SX) Rule 9 4 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#see 8/1/2004
380 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 InterestIncomeInterestDepositsDomesticOfficesAbstract String abstract xbrli:item duration TRUE Interest Income - Deposits with Domestic Offices Deposits with Domestic Offices The total interest income earned from fund deposited at U.S. domestic offices during an accounting period  Note: This element serves as a category heading only.  No data may be tagged to this element.   usfr-fste:InterestIncomeInterestDepositsDomesticOfficesAbstract
381 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 InterestIncomeInterestDepositsFinancialInstitutions Monetary xbrli:item Credit duration TRUE Interest Income - Deposits with Financial Institutions Interest on Deposits with Financial Institutions Interest Income - Deposits with Financial Institutions - Total Interest Income - Deposits with Financial Institutions - Total Report all income on interest-bearing balances due from depository institutions. usfr-fste:InterestIncomeInterestDepositsFinancialInstitutions Standard OTS Federal Regulation (FR) 563c-Accounting Requirements 102 II http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 8/1/2004
381 usfr-fste:InterestIncomeInterestDepositsFinancialInstitutions Standard SEC Regulation S-X (SX) Rule 9 4 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#see 8/1/2004
382 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 InterestIncomeInterestDepositsFinancialInstitutionsAbstract String abstract xbrli:item duration TRUE Interest Income - Deposits with Financial Institutions Interest on Deposits with Financial Institutions The total interest income earned from fund deposited with financial institutes  Note: This element serves as a category heading only.  No data may be tagged to this element.   usfr-fste:InterestIncomeInterestDepositsFinancialInstitutionsAbstract
383 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 InterestIncomeInterestDepositsForeignOffices Monetary xbrli:item Credit duration TRUE Interest Income - Deposits with Foreign Offices Interest on Deposits with Foreign Offices Amount of interest income on foreign deposits. usfr-fste:InterestIncomeInterestDepositsForeignOffices Standard OTS Federal Regulation (FR) 563c-Accounting Requirements 102 II http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 8/1/2004
383 usfr-fste:InterestIncomeInterestDepositsForeignOffices Standard SEC Regulation S-X (SX) Rule 9 4 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#see 8/1/2004
384 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 InterestIncomeInterestMoneyMarketDeposits Monetary xbrli:item Credit duration TRUE Interest Income - Money Market Deposits Interest on Money Market Deposits Amount of interest income on money market deposits. usfr-fste:InterestIncomeInterestMoneyMarketDeposits Standard OTS Federal Regulation (FR) 563c-Accounting Requirements 102 II http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 8/1/2004
384 usfr-fste:InterestIncomeInterestMoneyMarketDeposits Standard SEC Regulation S-X (SX) Rule 9 4 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#see 8/1/2004
385 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 InterestIncomeInterestOtherDomesticDeposits Monetary xbrli:item Credit duration TRUE Interest Income - Other Domestic Deposits Interest on Other Domestic Deposits Amount of interest income on domestic deposits other than money market. usfr-fste:InterestIncomeInterestOtherDomesticDeposits Standard OTS Federal Regulation (FR) 563c-Accounting Requirements 102 II http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 8/1/2004
385 usfr-fste:InterestIncomeInterestOtherDomesticDeposits Standard SEC Regulation S-X (SX) Rule 9 4 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#see 8/1/2004
386 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 InterestIncomeLoansHeldInvestmentLeases Monetary xbrli:item Credit duration TRUE Interest Income - Loans and Leases Held for Investment Interest on Loans and Leases Held for Investment Interest Income - Loans and Leases Held for Investment - Total Interest Income - Loans and Leases Held for Investment - Total Interest, fees and similar charges levied against or associated with all assets reportable as loans, including the following: (a) interest on all assets reportable as loans extended directly, purchased from others, sold under agreements to repurchase, or pledged as collateral for any purpose, (b) all yield-related fees on loans held in the bank’s portfolio, (c) loan commitment fees recognized, (d) investigation and services charges, fees representing a reimbursement of loan processing costs, renewal and past due charges, prepayment penalties, and fees charged for the execution of mortgages or agreements securing the bank’s loans, (e) accretion of discount on acceptances, loans secured by real estate and other loans, (f) charges levied against withdrawn accounts based on the length of time the account has been overdrawn, the magnitude of the overdrawn balance, or which are otherwise equivalent to interest, and (g) lease financing receivables.  usfr-fste:InterestIncomeLoansHeldInvestmentLeases Standard FASB Statement of Financial Accounting Standard (FAS) 91 http://www.fasb.org/pdf/fas91.pdf 8/1/2004
387 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 InterestIncomeLoansHeldSale Monetary xbrli:item Credit duration TRUE Interest Income - Loans and Leases Held-for-Sale Interest on Loans and Leases Held-for-Sale Interest and fee income for loans held-for-sale includes: (a) interest on all assets reportable as loans extended directly, purchased from others, sold under agreements to repurchase, or pledged as collateral for any purpose, (b) all yield-related fees on loans held in the bank’s portfolio, (c) loan commitment fees recognized, (d) investigation and services charges, fees representing a reimbursement of loan processing costs, renewal and past due charges, prepayment penalties, and fees charged for the execution of mortgages or agreements securing the bank’s loans, (e) accretion of discount on acceptances, loans secured by real estate and other loans, and (f) charges levied against withdrawn accounts based on the length of time the account has been overdrawn, the magnitude of the overdrawn balance, or which are otherwise equivalent to interest. usfr-fste:InterestIncomeLoansHeldSale
388 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 InterestIncomeOtherInterestIncome Monetary xbrli:item Credit duration TRUE Interest Income - Other Other Interest Income Net of discount accretion and premium amortization of other interest income. Include dividend income on equity securities that do not have readily determinable fair values that are reportable in Other Assets.  Also include interest income on interest-only strips receivable (not in the form of a security) that are reportable as Other Assets.  However, exclude interest and dividends on venture capital investments (loans and securities). usfr-fste:InterestIncomeOtherInterestIncome Standard OTS Federal Regulation (FR) 563c-Accounting Requirements 102 II http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 8/1/2004
388 usfr-fste:InterestIncomeOtherInterestIncome Standard SEC Regulation S-X (SX) Rule 9 4 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#see 8/1/2004
389 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 InterestIncomeReceivableUnderOriginalTerms Monetary xbrli:item Credit duration TRUE Interest Income - Receivable Under Original Terms Interest Income Receivable Under Original Terms The total amount of interest income that would have been received on nonaccrual loans based on the original terms of the loans.   usfr-fste:InterestIncomeReceivableUnderOriginalTerms
390 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 InterestIncomeRecognized Monetary xbrli:item Credit duration TRUE Interest Income - Recognized Interest Income Recognized The total interest income recognized during an accounting period usfr-fste:InterestIncomeRecognized
391 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 InterestIncomeSecurities Monetary xbrli:item Credit duration TRUE Interest Income - Securities Interest Income from Securities Interest Income - Securities - Total Interest Income - Securities - Total usfr-fste:InterestIncomeSecurities Standard SEC Regulation S-X (SX) Rule 9 4 2 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#see 8/1/2004
392 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 InterestIncomeSecuritiesAbstract String abstract xbrli:item duration TRUE Interest Income - Securities - By Type Interest Income from Securities The total interest income earned from investment in debt/equity securities during an accounting period  Note: This element serves as a category heading only.  No data may be tagged to this element.   usfr-fste:InterestIncomeSecuritiesAbstract
393 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 InterestIncomeSecuritiesExemptFederalIncomeTaxes Monetary xbrli:item Credit duration TRUE Interest Income - Securities Exempt from Federal Income Taxes Interest Income from Securities Exempt from Federal Income Taxes  usfr-fste:InterestIncomeSecuritiesExemptFederalIncomeTaxes Standard SEC Regulation S-X (SX) Rule 9 4 2 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#see 8/1/2004
394 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 InterestIncomeSecuritiesSubjectFederalIncomeTax Monetary xbrli:item Credit duration TRUE Interest Income - Securities Subject to Federal Income Tax Interest Income from Securities Subject to Federal Income Tax usfr-fste:InterestIncomeSecuritiesSubjectFederalIncomeTax Standard SEC Regulation S-X (SX) Rule 9 4 2 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#see 8/1/2004
395 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 InterestIncomeSecuritiesTaxableExemptAbstract String abstract xbrli:item duration TRUE Interest Income - Securities - By Taxable/Exempt Interest Income - Securities - By Taxable/Exempt Detail of interest income from securities segregated into taxable interest and tax-exempt income.  Note: This element serves as a category heading only.  No data may be tagged to this element.   usfr-fste:InterestIncomeSecuritiesTaxableExemptAbstract
396 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 InterestIncomeTradingAssets Monetary xbrli:item Credit duration TRUE Interest Income - Trading Assets Trading Assets Interest income on trading assets includes (a) interest and dividends accrued on all securities, and (b) accretion of discounts and amortization of premiums. usfr-fste:InterestIncomeTradingAssets Standard FASB Statement of Financial Accounting Standard (FAS) 115 http://www.fasb.org/pdf/fas115.pdf 8/1/2004
396 usfr-fste:InterestIncomeTradingAssets Standard OTS Federal Regulation (FR) 563c-Accounting Requirements 102 II http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 8/1/2004
396 usfr-fste:InterestIncomeTradingAssets Standard SEC Regulation S-X (SX) Rule 9 4 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#see 8/1/2004
397 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 InterestPenaltiesEarlyWithdrawalsAccruedInterestPayable String xbrli:item instant TRUE Interest Penalties for Early Withdrawals - Accrued Interest Payable  Interest Penalties for Early Withdrawals - Accrued Interest Payable  Accrued interest payable in the amount for each classification of deposits including, interest penalties for early withdrawals.  usfr-fste:InterestPenaltiesEarlyWithdrawalsAccruedInterestPayable Standard OTS Code of Federal Regulations, Title 12 (CFR, Title 12) 563c 111 I 23
398 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 InvestmentsAbstract String abstract xbrli:item instant TRUE Investments Investments The aggregate value for all investment held by the reporting entity at the financial statement date  Note: This element serves as a category heading only.  No data may be tagged to this element.   usfr-fste:InvestmentsAbstract Standard SEC Regulation S-X Rule 7 3 1 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#till 38299
399 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 InvestmentsCurrentNoncurrent Monetary xbrli:item Debit instant TRUE Investments Investments Investments - Total Investments - Total Total of all investments held by the company usfr-fste:InvestmentsCurrentNoncurrent
400 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 InvestmentSecurityGainsLossesDisclosures String xbrli:item duration TRUE Investment Security Gains/Losses Disclosures Note Investment Security Gains or Losses Disclosures Describe the method followed in determining the cost of investments sold (e.g., "average cost," "first-in, first-out" or "specific identification"), the amount of investment security gain or losses and the related taxes.  usfr-fste:InvestmentSecurityGainsLossesDisclosures Standard OTS Federal Regulation (FR) 563c-Accounting Requirements 2 II http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 8/1/2004
400 usfr-fste:InvestmentSecurityGainsLossesDisclosures Standard SEC Regulation S-X (SX) Rule 9 4 13 h http://www.sec.gov/divisions/corpfin/forms/regsx.htm#see 8/1/2004
401 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 InvestmentSecurityGainsLossesDisclosuresInvestmentSecurityGainsLosses Monetary xbrli:item Credit duration TRUE Investment Security Gains/Losses Disclosures - Investment Security Gains or Losses Investment Security Gains or Losses State the amount of investment security gains or losses as a separate component of other income. usfr-fste:InvestmentSecurityGainsLossesDisclosuresInvestmentSecurityGainsLosses Standard OTS Federal Regulation (FR) 563c-Accounting Requirements 2 II http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 8/1/2004
401 usfr-fste:InvestmentSecurityGainsLossesDisclosuresInvestmentSecurityGainsLosses Standard SEC Regulation S-X (SX) Rule 9 4 13 h http://www.sec.gov/divisions/corpfin/forms/regsx.htm#see 8/1/2004
402 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 InvestmentSecurityGainsLossesDisclosuresMethodDeterminingCostInvestmentsSold String xbrli:item duration TRUE Investment Security Gains/Losses Disclosures - Method of Determining Cost of Investments Sold Method of Determining Cost of Investments Sold The method followed in determining the cost of investments sold (e.g., "average cost," "first-in, first-out" or "specific identification") usfr-fste:InvestmentSecurityGainsLossesDisclosuresMethodDeterminingCostInvestmentsSold Standard OTS Federal Regulation (FR) 563c-Accounting Requirements 2 II http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 8/1/2004
402 usfr-fste:InvestmentSecurityGainsLossesDisclosuresMethodDeterminingCostInvestmentsSold Standard SEC Regulation S-X (SX) Rule 9 4 13 h http://www.sec.gov/divisions/corpfin/forms/regsx.htm#see 8/1/2004
403 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 InvestmentSecurityGainsLossesDisclosuresTaxesRelatedInvestmentSecuritiesGainsLosses Monetary xbrli:item Debit duration TRUE Investment Security Gains/Losses Disclosures - Taxes Related to Investment Securities Gains/Losses Taxes Related to Investment Securities Gains/Losses Taxes related to investment securities gains or losses. usfr-fste:InvestmentSecurityGainsLossesDisclosuresTaxesRelatedInvestmentSecuritiesGainsLosses Standard OTS Federal Regulation (FR) 563c-Accounting Requirements 2 II http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 8/1/2004
403 usfr-fste:InvestmentSecurityGainsLossesDisclosuresTaxesRelatedInvestmentSecuritiesGainsLosses Standard SEC Regulation S-X (SX) Rule 9 4 13 h http://www.sec.gov/divisions/corpfin/forms/regsx.htm#see 8/1/2004
404 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 InvestmentsLimitedPartnerships Monetary xbrli:item Debit instant TRUE Limited Partnership Investments Limited Partnership Investments The value of limited partnership investments held by the company usfr-fste:InvestmentsLimitedPartnerships Standard SEC Regulation S-X (SX) Rule 7 3 1 f http://www.sec.gov/divisions/corpfin/forms/regsx.htm#lance 8/1/2004
405 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 InvestmentsObligations String xbrli:item duration TRUE Investments in Obligations Note Investments in Obligations Carrying value and market value. usfr-fste:InvestmentsObligations Standard SEC SEC Industry Guide Guide 3 II A http://www.sec.gov/divisions/corpfin/forms/industry.htm#secguide3 8/1/2004
406 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 InvestmentsRealEstate Monetary xbrli:item Debit instant TRUE Investments - Real Estate Real Estate Real estate held by the company for investment purposes usfr-fste:InvestmentsRealEstate Standard SEC Regulation S-X (SX) Rule 7 3 1 d http://www.sec.gov/divisions/corpfin/forms/regsx.htm#lance 8/1/2004
406 usfr-fste:InvestmentsRealEstate Standard Financial Accounting Standards Board FAS  60 48 http://www.fasb.org/pdf/fas60.pdf 30103
406 usfr-fste:InvestmentsRealEstate Standard SEC Regulation S-X Rule 7 3 1 (d) http://www.sec.gov/divisions/corpfin/forms/regsx.htm#till 38299
407 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 InvestmentsRealEstateHeldInvestment Monetary xbrli:item duration TRUE Investments - Real Estate Held for Investment Investments in Real Estate Held for Investment Net proceed flow of Investments in Real Estate Held For Investment usfr-fste:InvestmentsRealEstateHeldInvestment
408 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 InvestmentsRealEstateJointVentures Monetary xbrli:item Debit instant TRUE Investments - Joint Ventures - Real Estate and Other Investments - Joint Ventures - Real Estate and Other Investments - Joint Ventures - Real Estate and Other - Total Investments - Joint Ventures - Real Estate and Other - Total The book value of  investments in real estate ventures. This includes direct and indirect investments in real estate ventures, any real estate acquired and held for development, resale, or other investment purposes. Include any other loans secured by real estate  when the  bank  has virtually the same risks and potential rewards as an investor in the borrower’s real estate venture. Exclude real estate acquired through foreclosure. Present separately on the balance sheet or in the notes.  usfr-fste:InvestmentsRealEstateJointVentures Standard AICPA Industry Audit and Accounting Guide (AAG) BNS 9 10
408 usfr-fste:InvestmentsRealEstateJointVentures Standard AICPA Industry Audit and Accounting Guide (AAG) CRU 10 15
408 usfr-fste:InvestmentsRealEstateJointVentures Standard OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 8/1/2004
409 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 InvestmentsRealEstateJointVenturesAbstract String abstract xbrli:item instant TRUE Investments - Real Estate and Other Joint Ventures Investments in Real Estate and Joint Ventures The total value for real property (land, building, etc.) acquired for investment purpose and investment in other joint ventures at the financial statement date  Note: This element serves as a category heading only.  No data may be tagged to this element.   usfr-fste:InvestmentsRealEstateJointVenturesAbstract
410 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 InvestmentsShortTermFairValue Monetary xbrli:item Debit instant TRUE Short-Term Investments - Fair Value Short-Term Investments - Fair Value The fair value amount of short-term investments. usfr-fste:InvestmentsShortTermFairValue Standard SEC Regulation S-X Rule 7 3 1 (g) http://www.sec.gov/divisions/corpfin/forms/regsx.htm#till 38299
411 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 IssuancesSeniorDebt Monetary xbrli:item duration TRUE Issuance of Senior Debt Issuances of Senior Notes Issuances of loans or debt securities that have a claim prior to junior obligations and equity on a corporation’s assets in the event of a liquidation. usfr-fste:IssuancesSeniorDebt
412 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 IssuancesSubordinatedDebt Monetary xbrli:item duration TRUE Issuances of Subordinated Debt Issuances of Subordinated Debt Issuances of debt where there is a pecking order determining the sequence in which a company will pay off its debt instruments, subordinate (or junior) issues will not be repaid until nonsubordinated (or senior) debt has been repaid in full. usfr-fste:IssuancesSubordinatedDebt
413 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 IssuanceWarrantsSubsidiaries Monetary xbrli:item Credit duration TRUE Issuance of Warrants by Subsidiaries Issuance of Warrants by Subsidiaries Warrants issued by the company to investors usfr-fste:IssuanceWarrantsSubsidiaries Standard Accounting Principles Board APB 12 10
413 usfr-fste:IssuanceWarrantsSubsidiaries Standard Financial Accounting Standards Board CON 5 55-57 http://www.fasb.org/pdf/con5.pdf 31017
413 usfr-fste:IssuanceWarrantsSubsidiaries Standard SEC Regulation S-X Rule 5 2 31 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#reg 38299
413 usfr-fste:IssuanceWarrantsSubsidiaries Standard SEC Regulation S-X Rule 3 4 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#reg 38299
414 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 LiabilitiesSeparateAccountPolicies Monetary xbrli:item Credit instant TRUE Separate Account Liabilities Separate Account Liabilities The fair value the obligation that company has to pay policyholders who hold separate account policies  usfr-fste:LiabilitiesSeparateAccountPolicies Standard Financial Accounting Standards Board FAS  60 53-54 http://www.fasb.org/pdf/fas60.pdf 30103
414 usfr-fste:LiabilitiesSeparateAccountPolicies Standard SEC Regulation S-X Rule 7 3 18 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#till 38299
414 usfr-fste:LiabilitiesSeparateAccountPolicies Standard AICPA Statement of Position 1-Mar 18-Oct
415 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 ListingDiscountsPremiumsPremiumsReceivable String xbrli:item duration TRUE Listing of Discounts or Premiums on Premiums Receivable Listing of Discounts or Premiums on Premiums Receivable The detailed listing of discounts or premiums on premiums receivable (insurance policy premiums due from the insured/agent and/or the portion earned but not billed) usfr-fste:ListingDiscountsPremiumsPremiumsReceivable
416 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 LoanPortfolioAnalysis String xbrli:item duration TRUE Loan Portfolio Analysis Note Loan Portfolio Analysis Description and amounts of domestic and foreign loans.  usfr-fste:LoanPortfolioAnalysis Standard SEC SEC Industry Guide Guide 3 III A http://www.sec.gov/divisions/corpfin/forms/industry.htm#secguide3 8/1/2004
417 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 LoanPortfolioAnalysisDomesticLoanAnalysis String xbrli:item duration TRUE Loan Portfolio Analysis - Domestic Loan Analysis Domestic Loan Analysis As of the end of each of the last five fiscal years, include the amount of loans in each of the following categories for domestic loans: (a) commercial, financial, and agricultural, (b) real estate construction, (c) real estate mortgage, (d) installment loans to individuals, and (e) lease financing.  For (a) and (b), include amounts that are due in one year or less, due after one year through five years (present predetermined interest rates and floating or adjustable interest rates separately), and due after five years (present predetermined interest rates and floating or adjustable interest rates separately). usfr-fste:LoanPortfolioAnalysisDomesticLoanAnalysis Standard SEC SEC Industry Guide Guide 3 III A http://www.sec.gov/divisions/corpfin/forms/industry.htm#secguide3 8/1/2004
418 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 LoanPortfolioAnalysisForeign String xbrli:item duration TRUE Loan Portfolio Analysis - Foreign Foreign As of the end of each of the last five fiscal years, include the amount of loans in each of the following categories for foreign loans: (a) governments and official institutions, (b) banks and other financial institutions, (c) commercial and industrial, and (d) other loans.  Include amounts that are due in one year or less, after one year through five years (present predetermined interest rates and floating or adjustable interest rates separately), and due after five years (present predetermined interest rates and floating or adjustable interest rates separately). usfr-fste:LoanPortfolioAnalysisForeign Standard SEC Regulation S-X (SX) Rule 9 5 (a) http://www.sec.gov/divisions/corpfin/forms/regsx.htm#ties 8/1/2004
418 usfr-fste:LoanPortfolioAnalysisForeign Standard SEC SEC Industry Guide Guide 3 III A http://www.sec.gov/divisions/corpfin/forms/industry.htm#secguide3 8/1/2004
419 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 LoanPortfolioCompositionMajorLoanCategory String xbrli:item instant TRUE Loan Portfolio Composition by Major Loan Category Loan Portfolio Composition by Major Loan Category The loan portfolio composition by major loan category, such as commercial, consumer and real estate. usfr-fste:LoanPortfolioCompositionMajorLoanCategory Standard OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I 8 (b) http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 8/1/2004
419 usfr-fste:LoanPortfolioCompositionMajorLoanCategory Standard SEC Regulation S-X (SX) Rule 9 3 7 (a) http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 8/1/2004
420 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 LoanRelatedAssetsLettersCredit Monetary xbrli:item Debit duration TRUE Loan Related Assets - Letters of Credit Letters of Credit Amount of letter of credit, a legal document issued by a buyer’s bank that upon presentation of required documents payment would be made. usfr-fste:LoanRelatedAssetsLettersCredit
421 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 Loans90DaysPastDueAccruingInterest Monetary xbrli:item Debit instant TRUE Loans 90 Days Past Due Accruing Interest Loans 90 Days Past Due Accruing Interest Total value of loans that are greater than 90 days past due still accruing interest. usfr-fste:Loans90DaysPastDueAccruingInterest Standard AICPA Statement of Position (SOP) 6-Jan 13 (g)
422 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 LoansBeingServicedBenefitOthers Monetary xbrli:item instant TRUE Mortgage Banking Activities - Loans Being Serviced for Benefit of Others Loans Being Serviced for Benefit of Others Total amount of loans being serviced for the benefit of others usfr-fste:LoansBeingServicedBenefitOthers Standard OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 8/1/2004
423 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 LoansFixedRatesInterest Monetary xbrli:item Debit instant TRUE Total Loans at Fixed Rates of Interest Total Loans at Fixed Rates of Interest The amount of total loans at fixed rates of interest. usfr-fste:LoansFixedRatesInterest Standard AICPA Industry Audit and Accounting Guide (AAG) BNS 6 83
424 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 LoansHeldPortfolioMortgageLoansRealEstateLessAllowanceAbstract String abstract xbrli:item instant TRUE Loans - Mortgage Loans on Real Estate Less Allowance Mortgage Loans on Real Estate, Net The total value of the group of loans that are secured by real estate mortgage, net of the loan loss reserves provided  Note: This element serves as a category heading only.  No data may be tagged to this element.   usfr-fste:LoansHeldPortfolioMortgageLoansRealEstateLessAllowanceAbstract
425 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 LoansHeldSale Monetary xbrli:item Debit instant TRUE Loans Held-for-Sale Loans Held-for-Sale Loans Held-for-Sale - Total Loans Held for Sale - Total Include  loans considered to be held-for-sale (lower-of-cost-or-market).  The loan’s "cost" basis used in lower-of-cost-or-market accounting shall reflect the effect of the adjustment of its carrying amount made pursuant to paragraph 22(b) of FAS 133. usfr-fste:LoansHeldSale Standard FASB Statement of Financial Accounting Standard (FAS) 133 22 B http://www.fasb.org/pdf/fas133.pdf 8/1/2004
426 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 LoansHeldSaleAbstract String abstract xbrli:item instant TRUE Loans Held-for-Sale Loans Held-for-Sale The total value of loans originated or acquired by the reporting entity with the purpose to resell   Note: This element serves as a category heading only.  No data may be tagged to this element.   usfr-fste:LoansHeldSaleAbstract
427 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 LoansLeases Monetary xbrli:item Credit duration TRUE Interest Income - Loans and Leases Loans and Leases Interest Income - Loans and Leases - Total Interest Income - Loans and Leases - Total The total interest income earned from investment in loans (money lent to others) and interests earned from direct financing leases and/or sales-type leases during an accounting period usfr-fste:LoansLeases
428 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 LoansLeasesAbstract String abstract xbrli:item duration TRUE Interest Income - Loans and Leases Loans and Leases The total interest income earned from investment in loans (money lent to others) and interests earned from direct financing leases and/or sales-type leases during an accounting period  Note: This element serves as a category heading only.  No data may be tagged to this element.   usfr-fste:LoansLeasesAbstract
429 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 LoansLoansHeldPortfolio Monetary xbrli:item Debit instant TRUE Loans Held in Portfolio, Gross Loans Loans Held in Portfolio, Gross - Beginning Balance Loans Held in Portfolio, Gross - Total Net of unearned income usfr-fste:LoansLoansHeldPortfolio Standard AICPA Industry Audit and Accounting Guide (AAG) BNS 6 75
429 usfr-fste:LoansLoansHeldPortfolio Standard AICPA Industry Audit and Accounting Guide (AAG) CRU 5 38
429 usfr-fste:LoansLoansHeldPortfolio Standard OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 8/1/2004
429 usfr-fste:LoansLoansHeldPortfolio Standard SEC Regulation S-X (SX) Rule 9 3 7 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 8/1/2004
430 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 LoansLoansHeldPortfolioAbstract String abstract xbrli:item instant TRUE Loans Held in Portfolio, Gross Loans The aggregate gross value for all loans held in portfolio, which are usually grouped with respect to the borrowers, e.g. mortgage loans, commercial loans, consumer loans, etc.  Note: This element serves as a category heading only.  No data may be tagged to this element.   usfr-fste:LoansLoansHeldPortfolioAbstract
431 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 LoansLoansHeldPortfolioCommercialIndustrialAgriculturalLoans Monetary xbrli:item Debit instant TRUE Loans - Commercial, Industrial and Agricultural Loans Commercial, Industrial and Agricultural Loans There are a wide variety of commercial, industrial, and agricultural loans. They include— Short-term working capital loans, which are generally used by manufacturing companies to finance the purchase of raw materials and other production needs until the finished goods are sold.
• Asset-based financing, usually secured by current assets such as accounts receivable or inventories.
• Seasonal loans, which are used to provide cash to businesses (such as farms and retailers) during low-revenue periods of the year.
• Floor-plan financing, which is used by automobile and durable goods dealers to finance inventories.
• Long-term working capital loans.
• Loans and leases to finance the purchase of equipment.
• Loans to finance major projects, such as the construction of refineries, pipelines, and mining facilities.		 usfr-fste:LoansLoansHeldPortfolioCommercialIndustrialAgriculturalLoans
432 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 LoansLoansHeldPortfolioCommercialRealEstate Monetary xbrli:item Debit instant TRUE Loans - Commercial - Real Estate Commercial Real Estate Loans - Commercial - Real Estate - Total Loans made on real property such as office buildings, apartment buildings, shopping centers, industrial property, and hotels are generally referred to as commercial real estate loans. Such loans are usually secured by mortgages or other liens on the related real property. Repayment terms on commercial real estate loans vary considerably. Interest rates may be fixed or variable, and the loans may be structured for full, partial, or no amortization of principal (that is, periodic interest payments are required and the principal is to be paid in full at the loan maturity date). Some give the institution recourse to third parties, who guarantee repayment of all or a portion of the loans. Others are nonrecourse, that is, if the borrower cannot repay the loan, the lender has only the collateral as a source of repayment—the lender does not have recourse to any other source of repayment. usfr-fste:LoansLoansHeldPortfolioCommercialRealEstate Standard OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I 8 http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 8/1/2004
432 usfr-fste:LoansLoansHeldPortfolioCommercialRealEstate Standard SEC Regulation S-X (SX) Rule 9 3 7 (a) -1 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 8/1/2004
432 usfr-fste:LoansLoansHeldPortfolioCommercialRealEstate Standard Financial Accounting Standards Board FAS  60 27 http://www.fasb.org/pdf/fas60.pdf 38139
432 usfr-fste:LoansLoansHeldPortfolioCommercialRealEstate Standard SEC Regulation S-X Rule 7 3 1 (c ) http://www.sec.gov/divisions/corpfin/forms/regsx.htm#till 38299
433 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 LoansLoansHeldPortfolioConsumerLoans Monetary xbrli:item Debit instant TRUE Loans - Consumer Consumer Loans Loans - Consumer - Total Consumer loans are loans to individuals for household, family, and other personal expenditures. Commonly, such loans are made to finance purchases of consumer goods, such as automobiles, boats, household goods, vacations, and education. Interest rates and terms vary considerably depending on many factors, including whether the loan is secured or unsecured. The two most significant kinds of consumer lending are installment loans and revolving credit arrangements (credit card lending).  These loans are also referred to as installment loans to individuals. usfr-fste:LoansLoansHeldPortfolioConsumerLoans
434 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 LoansLoansHeldPortfolioForeignLoans Monetary xbrli:item Debit instant TRUE Loans - Foreign Foreign Loans - Foreign - Total Foreign (or cross-border) loans are made primarily by larger institutions and consist of loans to foreign governments, loans to foreign banks and other financial institutions, and commercial and industrial loans. Foreign loans also include consumer and commercial lending, including real estate loans, made by foreign branches. Such loans may contain certain risks, not associated with domestic lending, such as foreign exchange and country or transfer risks. This type of lending exposes the institution to cross-border risk, which is the possibility that the borrowing country’s exchange reserves are insufficient to support its repayment obligations. usfr-fste:LoansLoansHeldPortfolioForeignLoans
435 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 LoansLoansHeldPortfolioLeaseFinancing Monetary xbrli:item Debit instant TRUE Loans - Lease Financing Lease Financing Institutions also may be involved in direct lease financing, in which an institution owns and leases personal property for the use of its customers at the customers'' specific request. A typical lease agreement contains an option providing for the purchase of the leased property, at its fair value or at a specified price, by the lessee at the expiration of the lease. Such leases may be financing transactions usfr-fste:LoansLoansHeldPortfolioLeaseFinancing
436 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 LoansLoansHeldPortfolioPolicyLoans Monetary xbrli:item Debit instant TRUE Loans - Policy Policy Loans Loans taken out by policyholders against the value of their insurance policies usfr-fste:LoansLoansHeldPortfolioPolicyLoans Standard AICPA Audit and Accounting Guide LHI 11 .84-.86
436 usfr-fste:LoansLoansHeldPortfolioPolicyLoans Standard SEC Regulation S-X Rule 7 3 1 (e) http://www.sec.gov/divisions/corpfin/forms/regsx.htm#till 38299
437 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 LoansLoansHeldPortfolioResidentialRealEstateLoans Monetary xbrli:item Debit instant TRUE Loans - Consumer - Real Estate Consumer Real Estate Loans Loans - Consumer - Real Estate - Total Loans secured by one- to four-family residential property of the borrower are generally referred to as residential mortgage loans. Repayment terms for residential mortgage loans may vary considerably. Such loans may be structured to provide for full amortization of principal, partial amortization with a balloon payment at a specified date, or negative amortization. Interest rates may be fixed or variable. Variable-rate loans generally are referred to as adjustable-rate mortgages (ARMs). In addition, institutions may require borrowers in certain circumstances to purchase private mortgage insurance to reduce the institution’s credit risk. usfr-fste:LoansLoansHeldPortfolioResidentialRealEstateLoans Standard Financial Accounting Standards Board FAS  60 27 http://www.fasb.org/pdf/fas60.pdf 38139
437 usfr-fste:LoansLoansHeldPortfolioResidentialRealEstateLoans Standard SEC Regulation S-X Rule 7 3 1 (c ) http://www.sec.gov/divisions/corpfin/forms/regsx.htm#till 38299
438 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 LoansLoansHeldPortfolioTradeFinancing Monetary xbrli:item Debit instant TRUE Loans - Trade Financing Trade Financing Trade financing is a specialized area of commercial lending frequently used by businesses that engage in international activities. Such financing includes open account financing, sales on consignment, documentary collections, advances against collections, letters of credit, bankers'' acceptances, factoring, and forfeiting. Banks and savings institutions charge fees for such arrangements. The most commonly used of these arrangements is the letter of credit.  The two primary types of letters of credit are the commercial letter of credit and the standby letter of credit. A commercial letter of credit represents a commitment by a bank or savings institution (the issuing institution) to make payment for a specified buyer (the importer) to a specified seller (the exporter) in accordance with terms stated in the letter of credit. Under a standby letter of credit, the issuing institution guarantees that the buyer will make payment. The issuing institution is not ordinarily expected to make payment; however, if it does make payment, the buyer is obligated under the agreement to repay the institution. Standby letters of credit are also used to guarantee the performance of U.S. companies under contracts with foreign corporations and foreign or domestic governments. Depending on the nature of the agreement, these transactions may involve a high degree of credit risk. usfr-fste:LoansLoansHeldPortfolioTradeFinancing
439 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 LoansLoansHeldPortfolioUnearnedIncome Monetary xbrli:item Debit instant TRUE Loans - Unearned Income Unearned Income Unearned income, net unamortized loan origination and other fees and costs, and purchased premiums/discounts; usfr-fste:LoansLoansHeldPortfolioUnearnedIncome Standard AICPA Industry Audit and Accounting Guide (AAG) BNS 6 75
439 usfr-fste:LoansLoansHeldPortfolioUnearnedIncome Standard AICPA Industry Audit and Accounting Guide (AAG) CRU 5 38
439 usfr-fste:LoansLoansHeldPortfolioUnearnedIncome Standard OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 8/1/2004
439 usfr-fste:LoansLoansHeldPortfolioUnearnedIncome Standard SEC Regulation S-X (SX) Rule 9 3 7 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 8/1/2004
440 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 LoansPledgedCollateral Monetary xbrli:item Debit instant TRUE Loans Pledged as Collateral Loans Pledged as Collateral Total carrying value of loans pledged as collateral for borrowings. usfr-fste:LoansPledgedCollateral Standard FASB Statement of Financial Accounting Standard (FAS) 140 17 A http://www.fasb.org/pdf/fas140.pdf 8/1/2004
441 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 LoansRelatedAssets String xbrli:item duration TRUE Loan Related Assets Note Loans Related Assets The total loans, allowance for loan losses, unearned income, unamortized premiums and discounts on loans, undisbursed portions of loans receivable, net unamortized deferred fees and costs, and loans that have been restructured in a troubled debt restructuring. usfr-fste:LoansRelatedAssets Standard AICPA Industry Audit and Accounting Guide (AAG) BNS 6 75
441 usfr-fste:LoansRelatedAssets Standard OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 8/1/2004
441 usfr-fste:LoansRelatedAssets Standard SEC Regulation S-X (SX) Rule 9 3 7 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 8/1/2004
442 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 LoansRelatedAssetsLoansAssets Monetary xbrli:item Debit instant TRUE Loan Related Assets - Loan Assets Loan Assets Total loans on the balance sheet. usfr-fste:LoansRelatedAssetsLoansAssets Standard AICPA Industry Audit and Accounting Guide (AAG) BNS 6 75
442 usfr-fste:LoansRelatedAssetsLoansAssets Standard OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 8/1/2004
442 usfr-fste:LoansRelatedAssetsLoansAssets Standard SEC Regulation S-X (SX) Rule 9 3 7 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 8/1/2004
443 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 LoansRelatedAssetsLoansAssetsSecuritizationLoans Monetary xbrli:item Debit duration TRUE Loan Related Assets - Securitizations Securitization of Loans Amount of transfers of pools of  loan receivables to one or more third parties. usfr-fste:LoansRelatedAssetsLoansAssetsSecuritizationLoans Standard FASB Statement of Financial Accounting Standard (FAS) 115 http://www.fasb.org/pdf/fas115.pdf 8/1/2004
443 usfr-fste:LoansRelatedAssetsLoansAssetsSecuritizationLoans Standard FASB Statement of Financial Accounting Standard (FAS) 134 http://www.fasb.org/pdf/fas134.pdf 8/1/2004
444 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 LoansRelatedAssetsLoansAssetsSecuritizationLoansRealEstateMortgageSecuritizedLoans Monetary xbrli:item Debit duration TRUE Loan Related Assets - Securitizations - Real Estate Mortgage Real Estate Mortgage Securitized Loans Amount of transfers of  real estate mortgage pools of  loan receivables to one or more third parties. usfr-fste:LoansRelatedAssetsLoansAssetsSecuritizationLoansRealEstateMortgageSecuritizedLoans
445 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 LoansRelatedAssetsLoansHeldPortfolio String xbrli:item duration TRUE Loan Related Assets - Loans Held in Portfolio Loans Held in Portfolio Description of the amount of loans held in portfolio. usfr-fste:LoansRelatedAssetsLoansHeldPortfolio
446 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 LoansRelatedAssetsNetUnamortizedDeferredFeesCosts Monetary xbrli:item Debit instant TRUE Loan Related Assets - Net Unamortized Deferred Fees and Costs Net Unamortized Deferred Fees and Costs The amount of net unamortized deferred fees and costs. usfr-fste:LoansRelatedAssetsNetUnamortizedDeferredFeesCosts Standard AICPA Industry Audit and Accounting Guide (AAG) BNS 6 75
447 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 LoansRelatedAssetsTroubledDebtRestructuredLoans Monetary xbrli:item Debit duration TRUE Loan Related Assets - Troubled Debt Restructured Loans Troubled Debt Restructured Loans The amount of loans that have been restructured in a troubled debt restructuring. usfr-fste:LoansRelatedAssetsTroubledDebtRestructuredLoans Standard AICPA Industry Audit and Accounting Guide (AAG) BNS 6 74
448 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 LoansRelatedAssetsUnamortizedPremiumsDiscounts Monetary xbrli:item Debit instant TRUE Loan Related Assets - Unamortized Premiums and Discounts Unamortized Premiums and Discounts The amount of unamortized premiums and discounts on loans. usfr-fste:LoansRelatedAssetsUnamortizedPremiumsDiscounts Standard AICPA Industry Audit and Accounting Guide (AAG) BNS 6 75
448 usfr-fste:LoansRelatedAssetsUnamortizedPremiumsDiscounts Standard OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 8/1/2004
448 usfr-fste:LoansRelatedAssetsUnamortizedPremiumsDiscounts Standard SEC Regulation S-X (SX) Rule 9 3 7 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 8/1/2004
449 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 LoansRelatedAssetsUndisbursedPortionsLoansReceivable Monetary xbrli:item Debit duration TRUE Loan Related Assets - Undisbursed Portions of Loans Receivable Undisbursed Portions of Loans Receivable The amount of undisbursed portions of loans receivable (loans-in-process) usfr-fste:LoansRelatedAssetsUndisbursedPortionsLoansReceivable Standard AICPA Industry Audit and Accounting Guide (AAG) BNS 6 75
449 usfr-fste:LoansRelatedAssetsUndisbursedPortionsLoansReceivable Standard OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 8/1/2004
450 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 LoansRelatedAssetsUnearnedIncome Monetary xbrli:item Debit duration TRUE Loan Related Assets - Unearned Income Unearned Income The amount of unearned income. usfr-fste:LoansRelatedAssetsUnearnedIncome Standard AICPA Industry Audit and Accounting Guide (AAG) BNS 6 75
450 usfr-fste:LoansRelatedAssetsUnearnedIncome Standard OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 8/1/2004
450 usfr-fste:LoansRelatedAssetsUnearnedIncome Standard SEC Regulation S-X (SX) Rule 9 3 7 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 8/1/2004
451 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 LoansVariableRatesInterest Monetary xbrli:item Debit instant TRUE Total Loans at Variable Rates of Interest Total Loans at Variable Rates of Interest The amount of total loans with variable-rates of interest. usfr-fste:LoansVariableRatesInterest Standard AICPA Industry Audit and Accounting Guide (AAG) BNS 6 83
452 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 LongTermDebtCapitalSecurities Monetary xbrli:item Debit duration TRUE Interest Expense - Long-Term Debt and Capital Securities Long - Term Debt and Capital Securities Interest Expense - Long-Term Debt and Capital Securities - Total Interest Expense - Long-Term Debt and Capital Securities - Total The aggregate amount of interest expenses incurred on the long-term debt securities and capital securities issued by the reporting entity usfr-fste:LongTermDebtCapitalSecurities Standard OTS Federal Regulation (FR) 563c-Accounting Requirements 102 II 8 http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 8/1/2004
452 usfr-fste:LongTermDebtCapitalSecurities Standard SEC Regulation S-X (SX) Rule 9 4 8 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#see 8/1/2004
453 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 LongTermDebtCapitalSecuritiesAbstract String abstract xbrli:item duration TRUE Interest Expense - Long-Term Debt and Capital Securities Long - Term Debt and Capital Securities The aggregate amount of interest expenses incurred on the long-term debt securities and capital securities issued by the reporting entity  Note: This element serves as a category heading only.  No data may be tagged to this element.   usfr-fste:LongTermDebtCapitalSecuritiesAbstract
454 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 LongTermDebtExcludingMediumTermDebt Monetary xbrli:item Credit instant TRUE Long-Term Debt (Excluding Medium Term Debt) Long-Term Debt Excluding Medium Term Debt Long term debt excluding medium-term notes. usfr-fste:LongTermDebtExcludingMediumTermDebt
455 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 LossesPayable Monetary xbrli:item Credit instant TRUE Losses Payable Losses Payable Losses payable represents the company's obligation to pay future losses under the terms of the underlying insurance contracts. usfr-fste:LossesPayable
456 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 LossLossAdjustmentExpenseReserveMovement String xbrli:item duration TRUE Loss and Loss Adjustment Expense Reserve Movement - Beginning to Ending Balance Loss and Loss Adjustment Expense Reserve Movement - Beginning to Ending Balance usfr-fste:LossLossAdjustmentExpenseReserveMovement Standard AICPA SOP 94-5 11-Oct
456 usfr-fste:LossLossAdjustmentExpenseReserveMovement Standard AICPA SOP  5-Jan .10-.11
457 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 LossLossAdjustmentExpenseReserveMovementGrossNet String xbrli:item duration TRUE Loss and Loss Adjustment Expense Reserve Movement - Gross to Net Loss and Loss Adjustment Expense Reserve Movement - Gross to Net The reconciliation between the gross value and net value of loss (the actual damage) and loss adjustment expenses (the expense incurred related to claims other than the actual loss, e.g. legal fees) reserves; such reserves are provided by insurance companies to settle claims usfr-fste:LossLossAdjustmentExpenseReserveMovementGrossNet Standard AICPA SOP 94-5 11-Oct
457 usfr-fste:LossLossAdjustmentExpenseReserveMovementGrossNet Standard AICPA SOP  5-Jan .10-.11
458 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 LossLossAdjustmentExpenseReserves Monetary xbrli:item Credit instant TRUE Liability for Unpaid Claims and Claim Adjustment Expenses Loss and Loss Adjustment Expense Reserves  Liability for Unpaid Claims represents the company's estimated cost of settling unpaid claims under the terms of the underlying insurance policies, less estimated recoveries on such claims.  This includes an estimate for claims which have been incurred but not reported. Claim Adjustment Expenses  represent the costs estimated to be incurred in the settlement of unpaid claims. usfr-fste:LossLossAdjustmentExpenseReserves Standard Financial Accounting Standards Board FAS  60 17-20 http://www.fasb.org/pdf/fas60.pdf 30103
458 usfr-fste:LossLossAdjustmentExpenseReserves Standard Financial Accounting Standards Board FAS  113 21-25 http://www.fasb.org/pdf/fas113.pdf 33939
458 usfr-fste:LossLossAdjustmentExpenseReserves Standard SEC Regulation S-X Rule 7 3 13 (a) http://www.sec.gov/divisions/corpfin/forms/regsx.htm#till 38299
459 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 LossLossAdjustmentExpenseReservesChangesBalances Monetary xbrli:item duration TRUE Increase/(Decrease) in the Loss and Loss Adjustment Expense Reserve Change in the Loss and Loss Adjustment Expense Reserve The change, in the liability for loss & loss adjustment expense recorded on the balance sheet, is needed to adjust net income in order to arrive at net cash flows provided by (used in) operations. usfr-fste:LossLossAdjustmentExpenseReservesChangesBalances
460 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 LossLossAdjustmentExpenseReservesNote String xbrli:item duration TRUE Loss and Loss Adjustment Expense Reserves Note Loss and Loss Adjustment Expense Reserves Note The note disclosure about loss (the actual damage) and loss adjustment expenses (the expense incurred related to claims other than the actual loss, e.g. legal fees) reserves; such reserves are provided by insurance companies to settle claims usfr-fste:LossLossAdjustmentExpenseReservesNote Standard Financial Accounting Standards Board FAS  60 60 http://www.fasb.org/pdf/fas60.pdf 30103
460 usfr-fste:LossLossAdjustmentExpenseReservesNote Standard AICPA SOP  5-Jan .10-.11
461 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 MajorLoanCategories String xbrli:item duration TRUE Major Loan Categories Note Major Loan Categories Description of the following types of loans:  (a) real estate mortgage, (b) real estate construction, (c) installment loans to individuals, (d) commercial, financial and agricultural, (e) lease financing, (f) foreign loans, and (g) other loans, regardless of size, if necessary to reflect any unusual risk concentration. usfr-fste:MajorLoanCategories Standard AICPA Industry Audit and Accounting Guide (AAG) BNS 6 75
461 usfr-fste:MajorLoanCategories Standard OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 8/1/2004
461 usfr-fste:MajorLoanCategories Standard SEC Regulation S-X (SX) Rule 9 3 7 A http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 8/1/2004
462 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 MajorLoanCategoriesCommercialFinancialAgricultural Monetary xbrli:item Debit instant TRUE Loans - Commercial, Financial and Agricultural Commercial, Financial and Agricultural Loans - Commercial, Financial and Agricultural - Total The amount of commercial, financial and agricultural loans, including loans to real estate investment trusts, mortgage companies, banks and other financial institutions, loans for carrying securities and for agricultural purposes. Do not include loans secured primarily by developed real estate. usfr-fste:MajorLoanCategoriesCommercialFinancialAgricultural Standard AICPA Industry Audit and Accounting Guide (AAG) BNS 6 75
462 usfr-fste:MajorLoanCategoriesCommercialFinancialAgricultural Standard OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 8/1/2004
462 usfr-fste:MajorLoanCategoriesCommercialFinancialAgricultural Standard SEC Regulation S-X (SX) Rule 9 3 7 A http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 8/1/2004
463 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 MajorLoanCategoriesCommercialFinancialAgriculturalAbstract String abstract xbrli:item instant TRUE Loans - Commercial, Financial and Agricultural Commercial, Financial and Agricultural The amount of commercial, financial and agricultural loans, including loans to real estate investment trusts, mortgage companies, banks and other financial institutions, loans for carrying securities and for agricultural purposes. Do not include loans secured primarily by developed real estate.  Note: This element serves as a category heading only.  No data may be tagged to this element.   usfr-fste:MajorLoanCategoriesCommercialFinancialAgriculturalAbstract
464 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 MajorLoanCategoriesConsumerLoansAbstract String abstract xbrli:item instant TRUE Loans - Consumer Consumer The amount of consumer loans.  Note: This element serves as a category heading only.  No data may be tagged to this element.   usfr-fste:MajorLoanCategoriesConsumerLoansAbstract
465 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 MajorLoanCategoriesConsumerRealEstateAbstract String abstract xbrli:item instant TRUE Loans - Consumer Real Estate Consumer Real Estate The total amount of consumer loans (money lent to individual customers) secured by real estate mortgage, used for construction purposes; such loans are usually secured by lien on property and will become due upon the completion of the construction  Note: This element serves as a category heading only.  No data may be tagged to this element.   usfr-fste:MajorLoanCategoriesConsumerRealEstateAbstract
466 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 MajorLoanCategoriesForeignAbstract String abstract xbrli:item instant TRUE Loans - Foreign Foreign The amount of foreign loans.  Note: This element serves as a category heading only.  No data may be tagged to this element.   usfr-fste:MajorLoanCategoriesForeignAbstract
467 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 MajorLoanCategoriesInstallmentAbstract String abstract xbrli:item instant TRUE Loans - Installment Installment The amount of installment loans to individuals, including credit card, automobile, mobile home, residential repair and modernization and similar types of loans.  Note: This element serves as a category heading only.  No data may be tagged to this element.   usfr-fste:MajorLoanCategoriesInstallmentAbstract
468 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 MajorLoanCategoriesInstallmentLoans Monetary xbrli:item Debit instant TRUE Loans - Installment Installment Loans Loans - Installment - Total The amount of installment loans to individuals, including credit card, automobile, mobile home, residential repair and modernization and similar types of loans. usfr-fste:MajorLoanCategoriesInstallmentLoans Standard AICPA Industry Audit and Accounting Guide (AAG) BNS 6 75
468 usfr-fste:MajorLoanCategoriesInstallmentLoans Standard OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 8/1/2004
468 usfr-fste:MajorLoanCategoriesInstallmentLoans Standard SEC Regulation S-X (SX) Rule 9 3 7 A http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 8/1/2004
469 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 MajorLoanCategoriesMortgageWarehouseLending Monetary xbrli:item Debit instant TRUE Loans - Mortgage Warehouse Lending Mortgage Warehouse Lending The among of credit collateralized by residential mortgage loans to top tier mortgage companies.  usfr-fste:MajorLoanCategoriesMortgageWarehouseLending
470 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 MajorLoanCategoriesOtherLoans Monetary xbrli:item Debit instant TRUE Loans - Other Other Loans The amount of other loans not otherwise defined, regardless of size, if necessary to reflect any unusual risk concentration. usfr-fste:MajorLoanCategoriesOtherLoans Standard AICPA Industry Audit and Accounting Guide (AAG) BNS 6 75
470 usfr-fste:MajorLoanCategoriesOtherLoans Standard OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 8/1/2004
470 usfr-fste:MajorLoanCategoriesOtherLoans Standard SEC Regulation S-X (SX) Rule 9 3 7 A http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 8/1/2004
471 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 MajorLoanCategoriesRealEstateCommercialAbstract String abstract xbrli:item instant TRUE Loans - Commercial - Real Estate Commercial Real Estate The amount of real estate commercial loans, including loans payable in periodic installments and secured by developed income property and/or personal residences.  Note: This element serves as a category heading only.  No data may be tagged to this element.   usfr-fste:MajorLoanCategoriesRealEstateCommercialAbstract
472 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 MajorLoanCategoriesRealEstateConstruction Monetary xbrli:item Debit instant TRUE Loans - Real Estate - Construction Real Estate Construction The amount of real estate construction loans, including loans secured by real estate that are made for the purpose of financing real estate construction and land development. usfr-fste:MajorLoanCategoriesRealEstateConstruction Standard AICPA Industry Audit and Accounting Guide (AAG) BNS 6 75
472 usfr-fste:MajorLoanCategoriesRealEstateConstruction Standard OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 8/1/2004
472 usfr-fste:MajorLoanCategoriesRealEstateConstruction Standard SEC Regulation S-X (SX) Rule 9 3 7 A http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 8/1/2004
473 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 MarketableSecuritiesOtherInvestmentsCurrentNoncurrent Monetary xbrli:item Debit instant TRUE Available-for-Sale Securities - Other Other Investments The fair market value (quoted market price or estimated fair value) of investment in all other types of available-for-sale securities (securities that do not qualify for held-to-maturity securities or trading securities) usfr-fste:MarketableSecuritiesOtherInvestmentsCurrentNoncurrent
474 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 MarketableSecuritiesTradingSecuritiesCost Monetary xbrli:item instant TRUE Trading Securities - Cost Trading Securities - Cost Trading Securities - Cost - Total Trading Securities - Cost - Total usfr-fste:MarketableSecuritiesTradingSecuritiesCost Standard SEC Regulation S-X (SX) Rule 7 3 1 b http://www.sec.gov/divisions/corpfin/forms/regsx.htm#lance 8/1/2004
474 usfr-fste:MarketableSecuritiesTradingSecuritiesCost Standard SEC Regulation S-X Rule 7 3 1 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#till 38299
475 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 MarketableSecuritiesTradingSecuritiesEncumberedCost Monetary xbrli:item instant TRUE Trading Securities - Encumbered - Amortized Cost Trading Securities - Encumbered (Amortized Cost) The aggregate acquisition cost adjust for premium amortization (or discount accretion) for all trading securities (marketable debt/equity securities held with intention for resale in the near future) that are encumbered; i.e. parties other than the reporting entity also have valid claims against such securities usfr-fste:MarketableSecuritiesTradingSecuritiesEncumberedCost
476 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 MarketableSecuritiesTradingSecuritiesUnencumberedCost Monetary xbrli:item instant TRUE Trading Securities - Unencumbered - Amortized Cost Trading Securities - Unencumbered (Amortized Cost) The aggregate acquisition cost adjust for premium amortization (or discount accretion) for all trading securities (marketable debt/equity securities held with intention for resale in the near future) that are not encumbered; i.e. parties other than the reporting entity do not have valid claims against such securities usfr-fste:MarketableSecuritiesTradingSecuritiesUnencumberedCost
477 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 MaturitiesGuaranteedInvestmentContracts Monetary xbrli:item duration TRUE Maturities of Guaranteed Investment Contracts Maturities of Guaranteed Investment Contracts Cash inflows from the gross proceeds from the maturities of guarantee investment contracts usfr-fste:MaturitiesGuaranteedInvestmentContracts Standard FASB Statement of Financial Accounting Standard (FAS) 95 http://www.fasb.org/pdf/fas95.pdf 8/1/2004
478 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 MaturitiesSeniorDebt Monetary xbrli:item duration TRUE Maturities of Senior Debt Maturities of Senior Notes Maturities of loans or debt securities that have a claim prior to junior obligations and equity on a corporation’s assets in the event of a liquidation. usfr-fste:MaturitiesSeniorDebt
479 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 MaturitiesSubordinatedDebt Monetary xbrli:item duration TRUE Maturities of Subordinated Debt Maturities of Subordinated Debt Maturities of debt where there is a pecking order determining the sequence in which a company will pay off its debt instruments, subordinate (or junior) issues will not be repaid until nonsubordinated (or senior) debt has been repaid in full. usfr-fste:MaturitiesSubordinatedDebt
480 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 MaturityInvestmentObligationCategories String xbrli:item duration TRUE Maturity of Investments in Obligation Categories Maturity of Investment in Obligation Categories The amount of each investment category which is due as of the end of the last fiscal year presented: (a) in one year or less, (b) after one year through five years, (c) after five years through ten years, and (d) after ten years. usfr-fste:MaturityInvestmentObligationCategories Standard SEC SEC Industry Guide Guide 3 II B http://www.sec.gov/divisions/corpfin/forms/industry.htm#secguide3 8/1/2004
481 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 MaturityInvestmentObligationCategoriesSecuritiesAvailableSalesMaturityTable String xbrli:item duration TRUE Available-for-Sale Securities - Maturity Table Maturity Categories for Securities Available-for-Sale A summary of amortized cost and market value of securities available-for-sale by the following categories due within one year, one through five years, five through ten years, and due after ten years. usfr-fste:MaturityInvestmentObligationCategoriesSecuritiesAvailableSalesMaturityTable
482 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 MaturityInvestmentObligationCategoriesSecuritiesHeldMaturityMaturityTable String xbrli:item duration TRUE Held-to-Maturity Securities - Maturity Table Maturity Categories for Securities Held-to-Maturity A summary of amortized cost and market value of securities held-to-maturity by the following categories due within one year, one through five years, five through ten years, and due after ten years. usfr-fste:MaturityInvestmentObligationCategoriesSecuritiesHeldMaturityMaturityTable
483 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 MaximumFutureEarningsClosedBlockAssetsLiabilities Monetary xbrli:item duration TRUE Maximum Future Earnings from Closed Block Assets and Liabilities Maximum Future Earnings from Closed Block Assets and Liabilities Based upon Assets and Liabilities of the Closed Block, the Company Develops an Estimate of the Future Earnings from the Closed Block of Business. usfr-fste:MaximumFutureEarningsClosedBlockAssetsLiabilities Standard AICPA SOP 00-03 0.25 b
484 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 MediumTermNotes Monetary xbrli:item Credit instant TRUE Medium Term Notes Medium Term Notes A financial instrument used to receive debt funding on a regular basis with maturities ranging from 5-10 years. usfr-fste:MediumTermNotes
485 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 MergersAcquisitionsAccountedPurchase String xbrli:item instant TRUE Mergers and Acquisitions Accounted for as a Purchase Mergers and Acquisitions Accounted for as a Purchase Description of the following for a business combination accounted for as a purchase, in which the assets of the acquired institution(s) exceed 10 percent of assets of the consolidated institution at the end of the most recent reporting period:  (a) amounts and descriptions of discounts and premiums related to recording interest-bearing assets and liabilities at their fair market values, including a description of the methods of amortization or accretion and the estimated remaining lives for these items, (b) if the total amounts of discounts, premiums, or intangible assets are greater than 30 percent of stockholders'' equity, disclose: the net effect on net income before taxes of the amortization and accretion of discounts, premiums, and intangible assets related to purchase accounting transactions, and the total unamortized or unaccredited amounts of discounts, premiums, and intangible assets, and (c) the nature and amounts of any regulatory financial assistance granted to or recognized by an institution in connection with an acquisition. usfr-fste:MergersAcquisitionsAccountedPurchase Standard FASB Statement of Financial Accounting Standard (FAS) 72 11 http://www.fasb.org/pdf/fas72.pdf 8/1/2004
485 usfr-fste:MergersAcquisitionsAccountedPurchase Standard OTS Federal Regulation (FR) 563c-Accounting Requirements 102 II http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 8/1/2004
486 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 MortgageBankingActivities String xbrli:item duration TRUE Mortgage Banking Activities Note Mortgage Banking Activities Description and summary of the amounts of mortgage loans sold in securitization transactions and retained interest, including key assumptions and interest rates in calculating fair value of retained interest.   usfr-fste:MortgageBankingActivities Standard AICPA Industry Audit and Accounting Guide (AAG) BNS 10
486 usfr-fste:MortgageBankingActivities Standard FASB Statement of Financial Accounting Standard (FAS) 133 529 (a) http://www.fasb.org/pdf/fas133.pdf 8/1/2004
486 usfr-fste:MortgageBankingActivities Standard FASB Statement of Financial Accounting Standard (FAS) 65 http://www.fasb.org/pdf/fas65.pdf 8/1/2004
487 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 MortgageBankingActivitiesCashFlowsSecuritizationTrusts String xbrli:item duration TRUE Mortgage Banking Activities - Cash Flows to Securitization Trusts Cash Flows to Securitization Trusts Description of the amount of certain cash flows received from and paid to securitization trusts. usfr-fste:MortgageBankingActivitiesCashFlowsSecuritizationTrusts
488 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 MortgageBankingActivitiesPretaxGainsRetainedInterests Monetary xbrli:item duration TRUE Mortgage Banking Activities - Pretax Gains on Retained Interests Pretax Gains on Retained Interests Amount of pretax gains specialty home loans retained interest that are marked to market. usfr-fste:MortgageBankingActivitiesPretaxGainsRetainedInterests
489 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 MortgageBankingActivitiesRetainedInterestRatesWeights String xbrli:item duration TRUE Mortgage Banking Activities - Retained Interest Rates and Weights Retained Interest Rates and Weights Description of rates and weights used in measuring the value of retained interest (excluding mortgage servicing rights) resulting from securitizations completed during the year and accounted for as sales. usfr-fste:MortgageBankingActivitiesRetainedInterestRatesWeights
490 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 MortgageBankingActivitiesRetainedInterestsCreditRating String xbrli:item duration TRUE Mortgage Banking Activities - Retained Interests by Credit Rating Retained Interests by Credit Rating Description of amounts of retained interest excluding mortgage servicing rights categorized by credit rating. usfr-fste:MortgageBankingActivitiesRetainedInterestsCreditRating
491 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 MortgageBankingActivitiesSecuritizationsKeyAssumptionsSensitivity String xbrli:item duration TRUE Mortgage Banking Activities - Securitizations Key Assumptions and Sensitivity Securitizations Key Assumptions and Sensitivity Description of key economic assumption and the sensitivity of the current fair value of retained interest (excluding mortgage servicing rights). usfr-fste:MortgageBankingActivitiesSecuritizationsKeyAssumptionsSensitivity Standard FASB Statement of Financial Accounting Standard (FAS) 115 http://www.fasb.org/pdf/fas115.pdf 8/1/2004
491 usfr-fste:MortgageBankingActivitiesSecuritizationsKeyAssumptionsSensitivity Standard FASB Statement of Financial Accounting Standard (FAS) 134 http://www.fasb.org/pdf/fas134.pdf 8/1/2004
492 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 MortgageServicingRights String xbrli:item instant TRUE Mortgage Servicing Rights Mortgage Servicing Rights The net carrying value of capitalized mortgage servicing rights (rights to service mortgage loans, e.g. rights of billing, collecting payment for a fee; it may be purchased or developed by acquiring/originating mortgage loans and then sell the loans but keep the servicing rights) possessed by the reporting entity at the financial statement date usfr-fste:MortgageServicingRights
493 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 MortgageServicingRightsNote String xbrli:item duration TRUE Mortgage Servicing Rights Note MSRs Note The description about mortgage servicing rights the reporting entity possessed usfr-fste:MortgageServicingRightsNote
494 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 MortgagesHeldSale Monetary xbrli:item Debit instant TRUE Loans Held For Sale - Mortgages Mortgages Held-for-Sale Include mortgage loans considered to be held-for-sale (lower-of-cost-or-market).  The loan's "cost" basis used in lower-of-cost-or-market accounting shall reflect the effect of the adjustment of its carrying amount made pursuant to paragraph 22(b) of FAS 133. usfr-fste:MortgagesHeldSale Standard OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 8/1/2004
495 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 MSRImpairmentRecovery Monetary xbrli:item Debit duration TRUE Mortgage Servicing Rights (MSR) Impairment/(Recovery) MSR (Impairment) Recovery The amount of impairment (recovery) on MSR usfr-fste:MSRImpairmentRecovery
496 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 NCUSIFDeposit Monetary xbrli:item Debit instant TRUE National Credit Union Share Insurance Fund (NCUSIF) Deposit NCUSIF Deposit Present separately on the balance sheet or in the notes.  Applies to Credit Unions only. usfr-fste:NCUSIFDeposit Standard AICPA Industry Audit and Accounting Guide (AAG) CRU 10 19 10.22
497 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 NetChangeDeposits Monetary xbrli:item duration TRUE Increase/(Decrease) in Deposits Net Change in Deposits Increase/(Decrease) in Deposits - Total Increase/(Decrease) in Deposits - Total The net change in the beginning and end of period of Deposits balances. usfr-fste:NetChangeDeposits
498 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 NetChangeDepositsAbstract String abstract xbrli:item duration TRUE Increase/(Decrease) in Deposits Net Change in Deposits The net change in the total fund value in all deposit accounts during an accounting period; may include demand accounts, savings accounts, etc.  Note: This element serves as a category heading only.  No data may be tagged to this element.   usfr-fste:NetChangeDepositsAbstract
499 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 NetChangeFederalFundsPurchased Monetary xbrli:item duration TRUE Increase/(Decrease) in Federal Funds Purchased Net Change in Federal Funds Purchased Net change in beginning and ending balances of Federal Funds Purchased usfr-fste:NetChangeFederalFundsPurchased
500 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 NetChangeFederalFundsPurchasedSecuritiesSoldUnderAgreementsRepurchase Monetary xbrli:item duration TRUE Increase/(Decrease) in Federal Funds Purchased and Securities Sold Under Agreements to Repurchase, Net Net Change in Federal Funds Purchased and Securities Sold Under Agreements to Repurchase Net change in beginning and ending balances of Federal Funds Purchased and Securities Sold Under Agreements to Repurchase usfr-fste:NetChangeFederalFundsPurchasedSecuritiesSoldUnderAgreementsRepurchase
501 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 NetChangeFederalFundsPurchasedSecuritiesSoldUnderAgreementsRepurchaseAbstract String abstract xbrli:item duration TRUE Increase/(Decrease) in Federal Funds Purchased and Securities Sold Under Agreements to Repurchase Net Change in Federal Funds Purchased and Securities Sold Under Agreements to Repurchase The net change in federal funds purchased (the immediately available funds purchased from other banks who have excess balance in federal reserve account; such funds are usually purchased on overnight basis) and securities sold under agreements to repurchase during an accounting period; both are short-term borrowings to the reporting entity  Note: This element serves as a category heading only.  No data may be tagged to this element.   usfr-fste:NetChangeFederalFundsPurchasedSecuritiesSoldUnderAgreementsRepurchaseAbstract
502 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 NetChangeFederalFundsSold Monetary xbrli:item duration TRUE Increase/(Decrease) in Federal Funds Sold Net Change in Federal Funds Sold Net change in beginning and ending balances of Federal Funds Sold usfr-fste:NetChangeFederalFundsSold
503 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 NetChangeFederalFundsSoldSecuritiesPurchasedUnderAgreementsResell Monetary xbrli:item duration TRUE Increase/(Decrease) in Federal Funds Sold and Securities Purchased Under Agreements to Resell, Net Net Change in Federal Funds Sold and Securities Purchased Under Agreements to Resell Net change in beginning and ending balances of Federal Funds Sold and Securities Purchased Under Agreements to Resell usfr-fste:NetChangeFederalFundsSoldSecuritiesPurchasedUnderAgreementsResell
504 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 NetChangeFederalFundsSoldSecuritiesPurchasedUnderAgreementsResellAbstract String abstract xbrli:item duration TRUE Increase/(Decrease) in Federal Funds Sold and Securities Purchased Under Agreements to Resell Net Change in Federal Funds Sold and Securities Purchased Under Agreements to Resell The net change in federal funds sold (the excess balance in federal reserve account sold to other financial institutions for interests) and securities purchased under agreements to resell during an accounting period  Note: This element serves as a category heading only.  No data may be tagged to this element.   usfr-fste:NetChangeFederalFundsSoldSecuritiesPurchasedUnderAgreementsResellAbstract
505 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 NetChangeInterestBearingDepositsBanks Monetary xbrli:item duration TRUE Increase/(Decrease) in Interest Bearing Deposits in Banks Net Change in Interest Bearing Deposits in Banks The net change in the beginning and end of period of Interest Bearing Deposits in Bank balances. usfr-fste:NetChangeInterestBearingDepositsBanks
506 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 NetChangeInterestDividendsReceivable Monetary xbrli:item duration TRUE Increase/(Decrease) in Interest and Dividends Receivable Net Change in Interest and Dividends Receivable Increase/(Decrease) in Interest and Dividends Receivable - Total Increase/(Decrease) in Interest and Dividends Receivable - Total Net change in beginning and ending balances of Interest and Dividends receivable. usfr-fste:NetChangeInterestDividendsReceivable
507 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 NetChangeLiabilityChecksIssued Monetary xbrli:item duration TRUE Increase/(Decrease) in Liability for Checks Issued Net Change in Liability for Checks Issued These amounts represent checks issued to acquire mortgage loans which have not cleared for payment. These balances fluctuate with the size of the mortgage pipeline, increasing in lower interest rate scenarios and seasonally while decreasing during a time when loan origination volume is down. usfr-fste:NetChangeLiabilityChecksIssued
508 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 NetChangeLoansHeldSale Monetary xbrli:item duration TRUE Increase/(Decrease) in Loans Held-for-Sale Net Change in Loans Held-for-Sale Increase/(Decrease) in Loans Held-for-Sale - Total Increase/(Decrease) in Loans Held for Sale - Total The net change in the beginning and end of period of Loans Held-for-Sale balances. usfr-fste:NetChangeLoansHeldSale Standard FASB Statement of Financial Accounting Standard (FAS) 102 http://www.fasb.org/pdf/fas102.pdf 8/1/2004
509 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 NetChangeLoansLeases Monetary xbrli:item duration TRUE Increase/(Decrease) in Loans and Leases Net Change in Loans and Leases Increase/(Decrease) in Loans and Leases - Total Increase/(Decrease) in Loans and Leases - Total The net change in the beginning and end of period of loan and lease balances. usfr-fste:NetChangeLoansLeases
510 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 NetChangeLoansLeasesAbstract String abstract xbrli:item duration TRUE Increase/(Decrease) in Loans and Leases Net Change in Loans and Leases The net change in investment in loans  and direct financing leases and/or sales-type leases during an accounting period  Note: This element serves as a category heading only.  No data may be tagged to this element.   usfr-fste:NetChangeLoansLeasesAbstract
511 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 NetChangeOtherBorrowings Monetary xbrli:item duration TRUE Increase/(Decrease) in Other Borrowings Net Change in Other borrowings Increase/(Decrease) in Other Borrowings - Total Increase/(Decrease) in Other Borrowings - Total The net amount of cash flows from other borrowings not previously defined usfr-fste:NetChangeOtherBorrowings
512 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 NetChangeSecuritiesPurchasedUnderAgreementsResell Monetary xbrli:item duration TRUE Increase/(Decrease) in Securities Purchased Under Agreements to Resell Net Change in Securities Purchased Under Agreements to Resell Net change in beginning and ending balances of  Securities Purchased Under Agreements to Resell usfr-fste:NetChangeSecuritiesPurchasedUnderAgreementsResell
513 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 NetChangeSecuritiesSoldUnderAgreementsRepurchase Monetary xbrli:item duration TRUE Increase/(Decrease) in Securities Sold Under Agreements to Repurchase Net Change in Securities Sold Under Agreements to Repurchase Net change in beginning and ending balances of  Securities Sold Under Agreements to Repurchase usfr-fste:NetChangeSecuritiesSoldUnderAgreementsRepurchase
514 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 NetChangeTradingAccountSecurities Monetary xbrli:item duration TRUE Increase/(Decrease) in Trading Account Securities Net Change in Trading Account Securities The net change in the beginning and end of period Trading Account Securities balances. usfr-fste:NetChangeTradingAccountSecurities Standard FASB Statement of Financial Accounting Standard (FAS) 102 http://www.fasb.org/pdf/fas102.pdf 8/1/2004
514 usfr-fste:NetChangeTradingAccountSecurities Standard OTS Federal Regulation (FR) 563c-Accounting Requirements 102 III http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 8/1/2004
515 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 NetChangeUndisbursedLoanFunds Monetary xbrli:item duration TRUE Increase/(Decrease) in Undisbursed Loan Funds Net Change in Undisbursed Loan Funds Net proceed flow of Net Change in Undisbursed Loan Funds usfr-fste:NetChangeUndisbursedLoanFunds
516 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 NetEarnedPremiums Monetary xbrli:item Credit duration TRUE Earned Premiums, Net Net Earned Premiums Net Earned Premiums Equals Ceded Earned Premium Subtracted From Direct and Earned Written Premiums usfr-fste:NetEarnedPremiums Standard Financial Accounting Standards Board FAS  113 27 a-b http://www.fasb.org/pdf/fas113.pdf 33939
517 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 NetForeclosedAssets Monetary xbrli:item Debit instant TRUE Foreclosed Assets Net Foreclosed Assets Foreclosed Assets - Total Foreclosed Assets - Total The net value for assets obtained through foreclosure (to possess collateral  when the loan borrower defaults) usfr-fste:NetForeclosedAssets
518 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 NetForeclosedAssetsAbstract String abstract xbrli:item instant TRUE Foreclosed Assets Net Foreclosed Assets The net value for assets obtained through foreclosure (to possess collateral when the loan borrower defaults)  Note: This element serves as a category heading only.  No data may be tagged to this element.   usfr-fste:NetForeclosedAssetsAbstract
519 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 NetGainLossMortgageLoans Monetary xbrli:item Credit duration TRUE Realized Gains/(Losses) on Sales of Mortgage Loans Net Gains (Losses) on Sales of Mortgage Loans The amount of net realized gain/loss on the sales of mortgage loans usfr-fste:NetGainLossMortgageLoans
520 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 NetGainLossRealizedSalesConsumerLoans Monetary xbrli:item Credit duration TRUE Realized Gains/(Losses) on Sales of Consumer Loans Net Gain (Loss) Realized on Sales of Consumer Loans The amount of net realized gain/loss on the sales of consumer loans usfr-fste:NetGainLossRealizedSalesConsumerLoans
521 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 NetGainsLossRealizedSalesLoans Monetary xbrli:item Credit duration TRUE Realized Gains/(Losses) on Sales of Loans Net (Gains) Loss Realized on Sales of Loans  Realized Gains/(Losses) on Sales of Loans - Total Realized Gains/(Losses) on Sales of Loans - Total The amount of net realized gain/loss on the sales of loans usfr-fste:NetGainsLossRealizedSalesLoans
522 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 NetGainsLossRealizedSalesLoansAbstract String abstract xbrli:item duration TRUE Realized Gains/(Losses) on Sales of Loans Net Gains (Losses) Realized on Sales of Loans  The total amount of gains (losses) realized from sale of loans  Note: This element serves as a category heading only.  No data may be tagged to this element.   usfr-fste:NetGainsLossRealizedSalesLoansAbstract
523 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 NetInsuranceReserves Monetary xbrli:item Debit instant TRUE Insurance Reserves, Net Net Insurance Reserves Insurance Reserves, Net - Beginning Balance Insurance Reserves, Net - Beginning Balance Insurance Reserves, Net - Ending Balance Net Insurance Reserves, Beginning of the Year, is the Difference Between the Gross and Ceded Insurance Reserves usfr-fste:NetInsuranceReserves Standard AICPA SOP 94-5 11-Oct
523 usfr-fste:NetInsuranceReserves Standard AICPA SOP 94-5
523 usfr-fste:NetInsuranceReserves Standard AICPA SOP  5-Jan .10-.11
524 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 NetInterestIncome Monetary xbrli:item Credit duration TRUE Interest Income/(Expense), Gross Net Interest Income Net interest income. usfr-fste:NetInterestIncome Standard OTS Federal Regulation (FR) 563c-Accounting Requirements 102 II 10 http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 8/1/2004
524 usfr-fste:NetInterestIncome Standard SEC Regulation S-X (SX) Rule 9 4 10 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#see 8/1/2004
525 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 NetLoanLeaseOriginationsPrincipalCollections Monetary xbrli:item duration TRUE Loan and Lease Originations and Principal Collections Loan Originations and Principal Collections Net proceed flow of Net Loan Originations and Principal Collections usfr-fste:NetLoanLeaseOriginationsPrincipalCollections
526 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 NetLoans Monetary xbrli:item Debit instant TRUE Loans, Net Net Loans  Loans, Net - Total Loans, Net - Total Includes the following:  (1) the amount of loans and leases held-for-sale at the lower of cost or fair value, (2) the amount of loans and leases that the reporting bank has the intent and ability to hold for the foreseeable future or until maturity or payoff, (3) the allowance for loan and lease losses, and (4) the net of unearned income and allowance for loans and leases. usfr-fste:NetLoans
527 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 NetLoansAbstract String abstract xbrli:item instant TRUE Loans, Net Net Loans  The aggregate value for all loans outstanding net of the valuation allowances provided for loan losses  Note: This element serves as a category heading only.  No data may be tagged to this element.   usfr-fste:NetLoansAbstract
528 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 NetLoansAllowanceLoanLeaseLosses Monetary xbrli:item Credit instant TRUE Allowance for Loan and Lease Losses Allowance for Loan Losses The allowance for loan losses should be adequate to cover probable credit losses related to specifically identified loans as well as probable credit losses inherent in the remainder of the loan portfolio that have been incurred as of the balance sheet date. Credit losses related to off balance sheet instruments should also be accrued and reported separately as liabilities if the conditions of FASB Statement No. 5 are met.  Presented separately as a deduction from loans on the balance sheet or in the notes.  Present an analysis of the changes in the allowance for loan losses in the notes for each period in which an income statement is presented. For banks, disclose currently required allocated transfer risk reserves.  Include carryover of or adjustments to the allowance for loan losses in connection with business combinations determined to be appropriate. usfr-fste:NetLoansAllowanceLoanLeaseLosses Standard AICPA Industry Audit and Accounting Guide (AAG) BNS 6 48
528 usfr-fste:NetLoansAllowanceLoanLeaseLosses Standard AICPA Industry Audit and Accounting Guide (AAG) BNS 7 2
528 usfr-fste:NetLoansAllowanceLoanLeaseLosses Standard AICPA Industry Audit and Accounting Guide (AAG) CRU 6 19
528 usfr-fste:NetLoansAllowanceLoanLeaseLosses Standard FASB Emerging Issues Taskforce (EITF) D80
528 usfr-fste:NetLoansAllowanceLoanLeaseLosses Standard FASB Statement of Financial Accounting Standard (FAS) 5 http://www.fasb.org/pdf/fas5.pdf 8/1/2004
528 usfr-fste:NetLoansAllowanceLoanLeaseLosses Standard FASB Statement of Financial Accounting Standard (FAS) 14 http://www.fasb.org/pdf/fas14.pdf 8/1/2004
528 usfr-fste:NetLoansAllowanceLoanLeaseLosses Standard OTS Federal Regulation (FR) 563c-Accounting Requirements 102 http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 8/1/2004
528 usfr-fste:NetLoansAllowanceLoanLeaseLosses Standard SEC Staff Accounting Bulletins (SAB) 102 1 http://www.sec.gov/interps/account/sab102.htm#FOOTBODY_10 8/1/2004
529 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 NetLoansAllowanceLoanLeaseLossesMortgageLoans Monetary xbrli:item Credit instant TRUE Allowance for Loan Loss - Loans Held in Portfolio - Mortgage Loans Allowance for Loan Loss - Loans Held in Portfolio - Mortgage Loans Allowance for Loan Loss - Loans Held in Portfolio - Mortgage Loans - Total Allowance for Loan Loss - Loans Held in Portfolio - Mortgage Loans - Total This allowance for loan losses should be adequate to cover probable credit losses related to specifically identified fixed maturity real estate loans as well as probable credit losses inherent in the remainder of that loan portfolio that have been incurred as of the balance sheet date. usfr-fste:NetLoansAllowanceLoanLeaseLossesMortgageLoans Standard Financial Accounting Standards Board FAS  60 47 http://www.fasb.org/pdf/fas60.pdf 38139
530 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 NetLoansHeldPortfolio Monetary xbrli:item Debit instant TRUE Loans Held in Portfolio, Net Loans Held in Portfolio, Net Loans Held in Portfolio, Net - Beginning Balance Loans Held in Portfolio, Net - Total Net of unearned income and allowance for loan and lease losses usfr-fste:NetLoansHeldPortfolio Standard AICPA Industry Audit and Accounting Guide (AAG) BNS 6 75
530 usfr-fste:NetLoansHeldPortfolio Standard AICPA Industry Audit and Accounting Guide (AAG) CRU 5 38
530 usfr-fste:NetLoansHeldPortfolio Standard OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 8/1/2004
530 usfr-fste:NetLoansHeldPortfolio Standard SEC Regulation S-X (SX) Rule 9 3 7 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 8/1/2004
531 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 NetLoansHeldPortfolioAbstract String abstract xbrli:item instant TRUE Loans Held in Portfolio, Net Net Loans Held in Portfolio The aggregate value for all loans held in portfolio, which are usually grouped with respect to the borrowers (e.g. mortgage loans, commercial loans, consumer loans, etc.), net of the loan credit loss allowances  Note: This element serves as a category heading only.  No data may be tagged to this element.   usfr-fste:NetLoansHeldPortfolioAbstract
532 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 NetLoansHeldPortfolioMortgageLoans Monetary xbrli:item Debit instant TRUE Loans - Mortgage Loans on Real Estate Less Allowance Loans - Loans Held in Portfolio - Mortgage Loans On Real Estate Less Allowance The total value of the group of loans that are secured by real estate mortgage, net of the loan loss reserves provided usfr-fste:NetLoansHeldPortfolioMortgageLoans Standard Financial Accounting Standards Board FAS  60 27 http://www.fasb.org/pdf/fas60.pdf 38139
532 usfr-fste:NetLoansHeldPortfolioMortgageLoans Standard SEC Regulation S-X Rule 7 3 1 (c ) http://www.sec.gov/divisions/corpfin/forms/regsx.htm#till 38299
533 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 NetProceedsSaleMortgageServicingRights Monetary xbrli:item duration TRUE Proceeds from Sale of Mortgage Servicing Rights (MSR) Decrease in Mortgage Servicing Rights Proceeds from Sale of Mortgage Servicing Rights usfr-fste:NetProceedsSaleMortgageServicingRights
534 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 Networth String xbrli:item instant TRUE Net Worth The net worth disclosures are for Mortgage Companies and Entities with Mortgage Banking Activities. usfr-fste:Networth
535 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 NetWorthDisclosures String xbrli:item instant TRUE Net Worth Note Net Worth Describe the institution’s regulatory net worth requirements, including amount and excess or deficiency, and whether the company is in compliance with the regulatory net worth requirements. usfr-fste:NetWorthDisclosures Standard OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 8/1/2004
536 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 NetWorthDisclosuresComplianceNetWorthDisclosuresRequirements String xbrli:item instant TRUE Net Worth - Compliance Requirements Compliance of Net Worth Requirements Mortgage companies and entities with mortgage banking activities should disclose the actual or possible material effects of noncompliance with the following minimum net worth requirements related to:  (1) secondary market investors and; (2) state-imposed regulatory mandates.  usfr-fste:NetWorthDisclosuresComplianceNetWorthDisclosuresRequirements Standard OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 8/1/2004
537 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 NetWorthDisclosuresExcessDeficiencyNetWorthDisclosures Monetary xbrli:item instant TRUE Net Worth - Excess/(Deficiency) Excess or Deficiency Net Worth  The amount of excess or deficiency of the net worth. usfr-fste:NetWorthDisclosuresExcessDeficiencyNetWorthDisclosures Standard OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 8/1/2004
538 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 NetWorthDisclosuresRegulatoryNetWorthDisclosuresRequirements String xbrli:item instant TRUE Net Worth - Regulatory Requirements Regulatory Net Worth Requirements Mortgage companies and entities with mortgage banking activities should disclose a description of the minimum net worth requirements related to:  (1) secondary market investors and; (2) state-imposed regulatory mandates.  usfr-fste:NetWorthDisclosuresRegulatoryNetWorthDisclosuresRequirements Standard OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 8/1/2004
538 usfr-fste:NetWorthDisclosuresRegulatoryNetWorthDisclosuresRequirements Standard AICPA Statement of Position (SOP) 6-Jan 17
539 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 NetWorthDisclosuresRequiredNewWorthAmount Monetary xbrli:item Credit instant TRUE Net Worth - Required New Amount Required Net Worth Amount  The required amount of net worth usfr-fste:NetWorthDisclosuresRequiredNewWorthAmount Standard OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 8/1/2004
540 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 NetWrittenPremiums Monetary xbrli:item Credit duration TRUE Written Premiums, Net Net Written Premiums Net Written Premiums Equals Ceded Written Premium Subtracted From Direct and Assumed Written Premiums usfr-fste:NetWrittenPremiums Standard Financial Accounting Standards Board FAS  113 27 a-b http://www.fasb.org/pdf/fas113.pdf 33939
541 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 NonaccrualLoans Monetary xbrli:item Debit instant TRUE Nonaccrual Loans Total Nonaccrual Loans The total value for nonaccrual loans where interests are not earned/accrued because borrower has financial difficulty and/or the full collection of principal/interests becomes questionable (e.g. loans past due for 90 days or longer); such loans are classified as nonperforming assets to the reporting entity usfr-fste:NonaccrualLoans
542 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 NonAccrualLoansCommercial Monetary xbrli:item Debit instant TRUE Nonaccrual Loans - Commercial Commercial The total value for nonaccrual commercial loans. usfr-fste:NonAccrualLoansCommercial
543 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 NonaccrualLoansConsumer Monetary xbrli:item Debit instant TRUE Nonaccrual Loans - Consumer Consumer The total value for nonaccrual consumer loans (loans made to individual consumers) usfr-fste:NonaccrualLoansConsumer
544 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 NonaccrualLoansForegoneInterest String xbrli:item duration TRUE Nonaccrual Loans - Foregone Interest Nonaccrual Loans -  Foregone Interest The total amount of foregone interests that would have been earned on nonaccrual loans usfr-fste:NonaccrualLoansForegoneInterest
545 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 NoninterestBearingAccruedInterestPayable String xbrli:item instant TRUE Noninterest Bearing - Accrued Interest Payable  Noninterest Bearing - Accrued Interest Payable  Accrued interest payable in the amount for each classification of deposits including, noninterest-bearing.   usfr-fste:NoninterestBearingAccruedInterestPayable Standard OTS Code of Federal Regulations, Title 12 (CFR, Title 12) 563c 102 I 14
546 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 NonInterestExpenseAbstract String abstract xbrli:item duration TRUE Noninterest Expense Total NonInterest Expense The total amount of noninterest operating expenses recognized by financial institutions during an accounting period; e.g. provision for loan loss, salaries & benefits, occupancy expenses, insurance expense, depreciation, etc.  Note: This element serves as a category heading only.  No data may be tagged to this element.   usfr-fste:NonInterestExpenseAbstract
547 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 NonInterestExpenseCommunicationsDataProcessing Monetary xbrli:item Debit duration TRUE Communications and Data Processing Communications and Data Processing Amount of data processing expense.  usfr-fste:NonInterestExpenseCommunicationsDataProcessing
548 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 NonInterestExpenseCompensationEmployeeBenefits Monetary xbrli:item Debit duration TRUE Compensation and Employee Benefits Compensation and Employee Benefits Amount of compensation and employee benefits expense included in non-interest expense.  Include as salaries and employee benefits:  (1) Gross salaries, wages, overtime, bonuses, incentive compensation, and extra compensation. (2) Social security taxes and state and federal unemployment taxes paid by the bank. (3) Contributions to the bank’s retirement plan, pension fund, profit-sharing plan, employee stock ownership plan, employee stock purchase plan, and employee savings plan. (4) Premiums (net of dividends received) on health and accident, hospitalization, dental, disability, and life insurance policies for which the bank is not the beneficiary. (5) Cost of office temporaries whether hired directly by the bank or through an outside agency. (6) Workmen’s compensation insurance premiums. (7) The net cost to the bank for employee dining rooms, restaurants, and cafeterias. (8) Accrued vacation pay earned by employees during the calendar year-to-date. (9) The cost of medical or health services, relocation programs and reimbursements of moving expenses, tuition reimbursement programs, and other so-called fringe benefits for officers and employees. usfr-fste:NonInterestExpenseCompensationEmployeeBenefits
549 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 NonInterestExpenseFurnitureEquipment Monetary xbrli:item Debit duration TRUE Furniture and Equipment Furniture and Equipment Amount of equipment expense included in non-interest expense.  Include depreciation on furniture and equipment and rental expense.  usfr-fste:NonInterestExpenseFurnitureEquipment
550 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 NonInterestExpenseNetOccupancy Monetary xbrli:item Debit duration TRUE Net Occupancy Net Occupancy Amount of net occupancy expense. usfr-fste:NonInterestExpenseNetOccupancy
551 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 NonInterestExpenseOtherNonTotalInterestExpense Monetary xbrli:item Debit duration TRUE Noninterest Expense - Other Other NonInterest Expense Other Noninterest expenses. usfr-fste:NonInterestExpenseOtherNonTotalInterestExpense
552 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 NoninterestExpenseProfessionalFees Monetary xbrli:item Debit duration TRUE Professional Fees Professional Fees Professional Fees The total professional fees incurred during an accounting period; it's a component of non-interest expenses  usfr-fste:NoninterestExpenseProfessionalFees
553 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 NonInterestIncome Monetary xbrli:item Credit duration TRUE Noninterest Income Total NonInterest Income Noninterest Income - Total Noninterest Income - Total Total amount of noninterest income usfr-fste:NonInterestIncome Standard OTS Federal Regulation (FR) 563c-Accounting Requirements 102 II 13 http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 8/1/2004
553 usfr-fste:NonInterestIncome Standard SEC Regulation S-X (SX) Rule 9 4 13 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#see 8/1/2004
554 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 NonInterestIncomeAbstract String abstract xbrli:item duration TRUE Noninterest Income Total NonInterest Income The total amount of noninterest operating income recognized by financial institutions during an accounting period, mainly from fees earned for financial services provided, may also include gains on securities, loan sales, etc.  Note: This element serves as a category heading only.  No data may be tagged to this element.   usfr-fste:NonInterestIncomeAbstract
555 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 NonInterestIncomeBankOwnedLifeInsuranceIncome Monetary xbrli:item Credit duration TRUE Bank Owned Life Insurance Income Bank Owned Life Insurance Income Earnings on or other increases in the value of the cash surrender value of bank owned life insurance policies.  usfr-fste:NonInterestIncomeBankOwnedLifeInsuranceIncome
556 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 NonInterestIncomeCommissionsFeesFiduciaryTrustActivities Monetary xbrli:item Credit duration TRUE Commissions and Fees from Fiduciary and Trust Activities Fiduciary and Trust Fees Report gross income from services rendered by the banks trust department or by any of its consolidated subsidiaries acting in any fiduciary capacity.  Exclude commissions and fees received for the accumulation or disbursement of funds deposited to Individual Retirement Accounts (IRAs) or Keogh Plan accounts when they are not handled by the bank's trust department (report in "Service charges on deposit accounts (in domestic offices)").  Trust fees are asset-based and earned for acting in a fiduciary capacity as trustee or executor, and acting as register of securities.  Include fees for acting as agent for fiduciary placement and loans.  Include fees earned on custody or investment advisory services when such fees are not separately billed to the customer.  usfr-fste:NonInterestIncomeCommissionsFeesFiduciaryTrustActivities Standard OTS Federal Regulation (FR) 563c-Accounting Requirements 102 II 13 (a) http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 8/1/2004
556 usfr-fste:NonInterestIncomeCommissionsFeesFiduciaryTrustActivities Standard SEC Regulation S-X (SX) Rule 9 4 13 (a) http://www.sec.gov/divisions/corpfin/forms/regsx.htm#see 8/1/2004
557 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 NonInterestIncomeConversionGainsLossesForeignInvestments Monetary xbrli:item Credit duration TRUE Conversion Gains and Losses on Foreign Investments NonInterest Income - Profit/Loss on Foreign Investment Non-Interest Income - Transaction gains & losses resulting from the revaluation of transaction denominated in currencies other then the entities functional currencies.  usfr-fste:NonInterestIncomeConversionGainsLossesForeignInvestments Standard FASB Statement of Financial Accounting Standard (FAS) 52 http://www.fasb.org/pdf/fas52.pdf 8/1/2004
558 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 NonInterestIncomeCreditCardFees Monetary xbrli:item Credit duration TRUE Credit Card Fees Credit Card Fees The non-interest income for credit card fees (late fee, overlimit, annual fee from customers and interchange income from Visa / Mastercard network). usfr-fste:NonInterestIncomeCreditCardFees Standard OTS Federal Regulation (FR) 563c-Accounting Requirements 102 II 13 http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 8/1/2004
558 usfr-fste:NonInterestIncomeCreditCardFees Standard SEC Regulation S-X (SX) Rule 9 4 13 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#see 8/1/2004
559 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 NonInterestIncomeFeesCommissions Monetary xbrli:item Credit duration TRUE Fees and Commissions Fees and Commissions Income Fees and Commissions - Total Fees and Commissions - Total Total fees and commissions income. usfr-fste:NonInterestIncomeFeesCommissions Standard OTS Federal Regulation (FR) 563c-Accounting Requirements 102 II 13 http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 8/1/2004
559 usfr-fste:NonInterestIncomeFeesCommissions Standard SEC Regulation S-X (SX) Rule 9 4 13 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#see 8/1/2004
560 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 NonInterestIncomeFeesCommissionsAbstract String abstract xbrli:item duration TRUE Fees and Commissions Income Fees and Commissions Income The aggregate income earned from fees and commissions received for insurance policies sold  Note: This element serves as a category heading only.  No data may be tagged to this element.   usfr-fste:NonInterestIncomeFeesCommissionsAbstract
561 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 NonInterestIncomeGainsLossesSaleAssets Monetary xbrli:item Credit duration TRUE Gains/(Losses) on Sales of Assets Gains (Losses) on Sale of Assets Gains/(Losses) on Sales of Assets - Total Gains/(Losses) on Sales of Assets - Total Net gains and losses on the sale of assets and the extinguishment of debt usfr-fste:NonInterestIncomeGainsLossesSaleAssets Standard FASB Statement of Financial Accounting Standard (FAS) 140 http://www.fasb.org/pdf/fas140.pdf 8/1/2004
562 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 NonInterestIncomeGainsLossesSaleAssetsAbstract String abstract xbrli:item duration TRUE Gains/(Losses) on Sales of Assets Gains (Losses) on Sale of Assets The net gain (loss) resulted from sale of assets during an accounting period  Note: This element serves as a category heading only.  No data may be tagged to this element.   usfr-fste:NonInterestIncomeGainsLossesSaleAssetsAbstract
563 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 NonInterestIncomeGainsLossesSaleCreditCardPortfolio Monetary xbrli:item Credit duration TRUE Gains/(Losses) on Sales of Credit Card Portfolio Gains (Losses) on Sale of Credit Card Portfolio The non-interest income for gains on sale of the credit card portfolio. usfr-fste:NonInterestIncomeGainsLossesSaleCreditCardPortfolio
564 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 NonInterestIncomeGainsLossesSaleOtherAssets Monetary xbrli:item Credit duration TRUE Gains/(Losses) on Sales of Other Assets Gains (Losses) on Sale of Other Assets Report the amount of net gains (losses) on sales and other disposals of assets not required to be reported elsewhere in the income statement.  Include net gains (losses) on sales and other disposals of premises and fixed assets; personal property acquired for debts previously contracted (such as automobiles, boats, equipment, and appliances); and coins, art, and other similar assets.  Do not include net gains (losses) on sales and other disposals of loans and leases (either directly or through securitization), other real estate owned, securities, and trading assets.  usfr-fste:NonInterestIncomeGainsLossesSaleOtherAssets
565 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 NonInterestIncomeGainsLossesSaleOtherRealEstate Monetary xbrli:item Credit duration TRUE Gains/(Losses) on Sales of Other Real Estate Gains (Losses) on Sale of Other Real Estate Report the amount of net gains (losses) on sales and other disposals of other real estate owned, increases and decreases in the valuation allowance for foreclosed real estate, and write-downs of other real estate owned subsequent to acquisition (or physical possession) charged to expense. Do not include as a loss on other real estate owned any amount charged to the allowance for loan and lease losses at the time of foreclosure (actual or physical possession) for the difference between the carrying value of a loan and the fair value less cost to sell of the foreclosed real estate. usfr-fste:NonInterestIncomeGainsLossesSaleOtherRealEstate Standard OTS Federal Regulation (FR) 563c-Accounting Requirements 102 II 13 (g) http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 8/1/2004
565 usfr-fste:NonInterestIncomeGainsLossesSaleOtherRealEstate Standard SEC Regulation S-X (SX) Rule 9 4 14 (d) http://www.sec.gov/divisions/corpfin/forms/regsx.htm#see 8/1/2004
566 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 NonInterestIncomeInsuranceCommissionsFees Monetary xbrli:item Credit duration TRUE Insurance Commissions and Fees Insurance Commissions and Fees Report the amount of premiums earned by property-casualty insurers and the amount of premiums written by life and health insurers.  Report income from agency and brokerage operations (includes sales of annuities and supplemental contracts); service charges, commissions, and fees from the sale of insurance and related services; and management fees from separate accounts, deferred annuities, and universal life products.  Also include the bank’s proportionate share of the income or loss before extraordinary items and other adjustments from its investments in:  · unconsolidated subsidiaries, associated companies, and · corporate joint ventures, unincorporated joint ventures, general partnerships, and limited partnerships over which the bank exercises significant influence that are principally engaged in insurance underwriting, reinsurance, or insurance sales activities.  usfr-fste:NonInterestIncomeInsuranceCommissionsFees Standard OTS Federal Regulation (FR) 563c-Accounting Requirements 102 II 13 http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 8/1/2004
566 usfr-fste:NonInterestIncomeInsuranceCommissionsFees Standard SEC Regulation S-X (SX) Rule 9 4 13 (c) http://www.sec.gov/divisions/corpfin/forms/regsx.htm#see 8/1/2004
566 usfr-fste:NonInterestIncomeInsuranceCommissionsFees Standard SEC Regulation S-X Rule 7 4 4 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#till 38299
567 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 NonInterestIncomeInvestmentBankingAdvisoryBrokerageUnderwritingFeesCommissions Monetary xbrli:item Credit duration TRUE Investment Banking, Advisory, Brokerage, and Underwriting Fees and Commissions Fees and commissions Report fees and commissions from underwriting (or participating in the underwriting of) securities, private placements of securities, investment advisory and management services, merger and acquisition services, and other related consulting fees.  Include fees and commissions from securities brokerage activities, from the sale and servicing of mutual funds, from the purchase and sale of securities and money market instruments where the bank is acting as agent for other banks or customers, and from the lending of securities owned by the bank or by bank customers (if these fees and commissions are not included in Schedule RI, item 5.a, “Income from fiduciary activities,” or item 5.c, “Trading revenue”).  Also include the bank’s proportionate share of the income or loss before extraordinary items and other adjustments from its investments in:
· unconsolidated subsidiaries,
· associated companies, and
· corporate joint ventures, unincorporated joint ventures, general partnerships, and limited partnerships over which the bank exercises significant
influence that are principally engaged in investment banking, advisory, brokerage, or securities underwriting activities. 		 usfr-fste:NonInterestIncomeInvestmentBankingAdvisoryBrokerageUnderwritingFeesCommissions Standard OTS Federal Regulation (FR) 563c-Accounting Requirements 102 II 13 (c) http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 8/1/2004
567 usfr-fste:NonInterestIncomeInvestmentBankingAdvisoryBrokerageUnderwritingFeesCommissions Standard SEC Regulation S-X (SX) Rule 9 4 13 (b) http://www.sec.gov/divisions/corpfin/forms/regsx.htm#see 8/1/2004
568 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 NonInterestIncomeMortgageBankingFees Monetary xbrli:item Credit duration TRUE Mortgage Banking Fees Mortgage Banking Fees The non-interest income for mortgage banking fees, excluding fees earned from servicing third-party assets. Includes the fees for origination, application, filing not deferred and capitalized. Net of the cost to file such documents. usfr-fste:NonInterestIncomeMortgageBankingFees Standard OTS Federal Regulation (FR) 563c-Accounting Requirements 102 II 13 http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 8/1/2004
568 usfr-fste:NonInterestIncomeMortgageBankingFees Standard SEC Regulation S-X (SX) Rule 9 4 13 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#see 8/1/2004
569 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 NonInterestIncomeNetGainsLossesSaleSecurities Monetary xbrli:item Credit duration TRUE Net Gain/(Loss) on Sale of Securities Net Gain (Losses) on Sale of Securities The net gain realized during the calendar year-to-date from the sale, exchange, redemption, or retirement of securities.  Also include write-downs of the cost basis of individual available-for-sale securities for other than temporary impairments.   usfr-fste:NonInterestIncomeNetGainsLossesSaleSecurities Standard SEC Regulation S-X Rule 7 4 3 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#till 38299
570 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 NonInterestIncomeNetGainsLossesSalesLoans Monetary xbrli:item Credit duration TRUE Net Gain/(Loss) on Sales of Loans Net Gain (Losses) on Sales of Loans The amount of aggregate net gains on sales of loans (including adjustments to record loans held-for-sale at the lower-of-cost-or-market value).   usfr-fste:NonInterestIncomeNetGainsLossesSalesLoans Standard AICPA Industry Audit and Accounting Guide (AAG) BNS 8 30
571 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 NonInterestIncomeNetSecuritizationGainsLosses Monetary xbrli:item Credit duration TRUE Net Securitization Gains/(Losses) Net Securitization Gains (Losses) Report net gains (losses) on assets sold in securitization transactions, i.e., net of transaction costs.  Include fees (other than servicing fees) earned from the bank’s securitization transactions and unrealized losses (and recoveries of unrealized losses) on loans and leases held-for-sale in securitization transactions.  Exclude income from servicing securitized assets and income from seller’s interests and residual interests retained by the bank.   usfr-fste:NonInterestIncomeNetSecuritizationGainsLosses Standard FASB Statement of Financial Accounting Standard (FAS) 140 http://www.fasb.org/pdf/fas140.pdf 8/1/2004
572 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 NonInterestIncomeNetServicingFees Monetary xbrli:item Credit duration TRUE Servicing Fees, Net Net Servicing Fees Income from servicing real estate mortgages, credit cards, and other financial assets held by others.  Also include any premiums received in lieu of regular servicing fees on such loans only as earned over the life of the loans. usfr-fste:NonInterestIncomeNetServicingFees Standard OTS Federal Regulation (FR) 563c-Accounting Requirements 102 II 13 http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 8/1/2004
572 usfr-fste:NonInterestIncomeNetServicingFees Standard SEC Regulation S-X (SX) Rule 9 4 13 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#see 8/1/2004
573 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 NonInterestIncomeNetVentureCapitalLossesGains Monetary xbrli:item Credit duration TRUE Net Venture Capital Gains/(Losses) Net Venture Capital (Losses) Gains Venture capital activities involve the providing of funds, whether in the form of loans or equity, and technical and management assistance, when needed and requested, to start-up or high-risk companies specializing in new technologies, ideas, products, or processes.  The primary objective of these investments is capital growth.  Include venture capital revenue market value adjustments, interest, dividends, gains, and losses on venture capital investments.  Include any fee income from venture capital activities.  Also include the bank's proportionate share of the income or loss before extraordinary items and other adjustments from its investments in the following that are principally engaged in venture capital activities:  (a) unconsolidated subsidiaries, (b) associated companies, and (c) corporate joint ventures, unincorporated joint ventures, general partnerships, and limited partnerships over which the bank exercises significant influence. usfr-fste:NonInterestIncomeNetVentureCapitalLossesGains
574 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 NonInterestIncomeOtherFeesCommissions Monetary xbrli:item Credit duration TRUE Other Fees and Commissions Other Fees and Commissions The non-interest income for other fees and commissions usfr-fste:NonInterestIncomeOtherFeesCommissions Standard OTS Federal Regulation (FR) 563c-Accounting Requirements 102 II 13 http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 8/1/2004
574 usfr-fste:NonInterestIncomeOtherFeesCommissions Standard SEC Regulation S-X (SX) Rule 9 4 13 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#see 8/1/2004
574 usfr-fste:NonInterestIncomeOtherFeesCommissions Standard SEC Regulation S-X Rule 7 4 4 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#till 38299
575 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 NonInterestIncomeOtherNonInterestIncome Monetary xbrli:item Credit duration TRUE Noninterest Income - Other Total Other NonInterest Income Other - Total Other - Total All other operating income of the bank for the calendar year-to-date not previously defined.. usfr-fste:NonInterestIncomeOtherNonInterestIncome
576 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 NonInterestIncomeOtherNonInterestIncomeAbstract String abstract xbrli:item duration TRUE Other Other Noninterest income not otherwise classified.  Note: This element serves as a category heading only.  No data may be tagged to this element.   usfr-fste:NonInterestIncomeOtherNonInterestIncomeAbstract
577 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 NonInterestIncomeProfitLossRealEstateOperations Monetary xbrli:item Credit duration TRUE Profit/(Loss) from Real Estate Operations NonInterest Income - Profit/Loss from Real Estate Operations Profit/Loss from Real Estate Operations - e.g. Real Estate Development  usfr-fste:NonInterestIncomeProfitLossRealEstateOperations Standard OTS Federal Regulation (FR) 563c-Accounting Requirements 102 II 13 (g) http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 8/1/2004
577 usfr-fste:NonInterestIncomeProfitLossRealEstateOperations Standard SEC Regulation S-X (SX) Rule 9 4 14 (d) http://www.sec.gov/divisions/corpfin/forms/regsx.htm#see 8/1/2004
578 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 NonInterestIncomeServiceChargesDepositAmounts Monetary xbrli:item Credit duration TRUE Service Charges on Deposit Amounts Service Charges on Deposit Amounts Include the amounts charged depositors (1) for the maintenance of their deposit accounts with the bank (maintenance charges), (2) for their failure to maintain specified minimum deposit balances, (3) based on the number of checks drawn on and deposits made in their deposit accounts, (4) for checks drawn on "no minimum balance" deposit accounts, (5) for withdrawals from nontransaction deposit accounts, (6) for the closing of savings accounts before a specified minimum period of time has elapsed, (7) for accounts which have remained inactive for extended periods of time or which have become dormant, (8) for deposits to or withdrawals from deposit accounts through the use of automated teller machines or remote service unites, (9) for the processing of checks drawn against insufficient funds that the bank assesses regardless of whether it decides to pay, return or hold the check, (10) for issuing stop payment orders, (11) for certifying checks, and (12) for the accumulation or disbursement of funds deposited to IRAs or Keogh Plan accounts when not handled by the bank’s trust department.  Exclude penalties paid by depositors for the early withdrawal of time deposits. usfr-fste:NonInterestIncomeServiceChargesDepositAmounts Standard OTS Federal Regulation (FR) 563c-Accounting Requirements 102 II 13 http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 8/1/2004
578 usfr-fste:NonInterestIncomeServiceChargesDepositAmounts Standard SEC Regulation S-X (SX) Rule 9 4 13 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#see 8/1/2004
579 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 NonInterestIncomeTradingRevenues Monetary xbrli:item Credit duration TRUE Trading Revenues Trading Revenue Trading Revenues - Total Trading Revenues - Total Report the net gain or loss from trading cash instruments and derivative contracts (including commodity contracts) that has been recognized during the calendar year-to-date. Include as trading revenue: (1) Revaluation adjustments to the carrying value of cash instruments reported as "Trading assets," and "Trading liabilities," resulting from the periodic marking to market of such instruments. (2) Revaluation adjustments from the periodic marking to market of interest rate, foreign exchange, equity derivative, and commodity and other derivative contracts held for trading. (3) Incidental income and expense related to the purchase and sale of cash instruments reported as "Trading assets," and "Trading liabilities," and derivative contracts held for trading. usfr-fste:NonInterestIncomeTradingRevenues
580 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 NonInterestIncomeTradingRevenuesAbstract String abstract xbrli:item duration TRUE Trading Revenue Trading Revenue The total non-interest income come from realized/unrealized gain (loss) of trading securities (securities that the reporting entity held with purpose to resell in the near future)  Note: This element serves as a category heading only.  No data may be tagged to this element.   usfr-fste:NonInterestIncomeTradingRevenuesAbstract
581 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 NonInterestIncomeTradingRevenuesForeignExchangeTradingGainsLosses Monetary xbrli:item Credit duration TRUE Trading Revenues - Foreign Exchange Trading Gains/(Losses) Foreign Exchange Trading Gains and Losses Foreign Exchange Trading Gains and Losses usfr-fste:NonInterestIncomeTradingRevenuesForeignExchangeTradingGainsLosses
582 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 NonperformingAssets Monetary xbrli:item Debit instant TRUE Nonperforming Assets Total Nonperforming Assets The total value for all assets that did not bring income for the reporting entity.  Classifications may vary among financial institutions but generally include loans past due 90/180 days, foreclosed assets, etc. usfr-fste:NonperformingAssets
583 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 NonperformingLoans Monetary xbrli:item Debit instant TRUE Nonperforming Loans Total Nonperforming Loans The total value for the loans on which interests are not earned/accrued because borrower has financial difficulty and/or the full collection of principal/interests becomes questionable (e.g. loans past due for 90/180 days or longer) usfr-fste:NonperformingLoans
584 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 NotesPayableRelatedParties Monetary xbrli:item Credit instant TRUE Notes Payable - Related Parties Notes Payable - Related Parties The aggregate value of notes (written promise to pay) payable owed to related parties where one party can exercise control or significant influence over another party (including affiliates, owners/officers and their immediate families, pension trusts, etc.) usfr-fste:NotesPayableRelatedParties Standard SEC Regulation S-X Rule 7 3 17 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#till 38299
585 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 NOWAccruedInterestPayable String xbrli:item instant TRUE NOW - Accrued Interest Payable  NOW - Accrued Interest Payable  Accrued interest payable in the amount for each classification of deposits including, NOW.   usfr-fste:NOWAccruedInterestPayable Standard OTS Code of Federal Regulations, Title 12 (CFR, Title 12) 563c 104 I 16
586 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 OffBalanceSheetCreditRisk String xbrli:item duration TRUE Off Balance Sheet Credit Risk Off Balance Sheet Credit Risk Related accounting policy pursuant to APB Opinion 22, Disclosure of Accounting Policies, for Off Balance Sheet Credit risk.  Disclose the policy for requiring collateral or other security to support financial instruments subject to credit risk, information about the entity’s access to that collateral or other security, and the nature and a brief description of the collateral or other security supporting those financial instruments.  usfr-fste:OffBalanceSheetCreditRisk Standard AICPA Statement of Position (SOP) 6-Jan 14 m
587 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 OffBalanceSheetCreditRiskFaceAmount String xbrli:item duration TRUE Off Balance Sheet Credit Risk - Face Amount Off Balance Sheet Credit Risk - Face Amount For financial instruments with off balance sheet credit risk except for those instruments within the scope of FASB Statement No. 133, an entity should disclose the face or contract amount.  usfr-fste:OffBalanceSheetCreditRiskFaceAmount Standard AICPA Statement of Position (SOP) 6-Jan 14 m
588 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 OffBalanceSheetCreditRiskNatureAndTerms String xbrli:item duration TRUE Off Balance Sheet Credit Risk - Nature and Terms Off Balance Sheet Credit Risk - Nature and Terms For financial instruments with off balance sheet credit risk except for those instruments within the scope of FASB Statement No. 133, an entity should disclose the nature and terms, including, at a minimum, a discussion of the: (1) Credit and market risk of those instruments.  (2) Cash requirements of those instruments.   usfr-fste:OffBalanceSheetCreditRiskNatureAndTerms Standard AICPA Statement of Position (SOP) 6-Jan 14 m
589 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 OffBalanceSheetTransactions String xbrli:item duration TRUE Off Balance Sheet Transactions Off Balance Sheet Transactions Transactions That are Designed to Take Liabilities or Assets Off Balance Sheet usfr-fste:OffBalanceSheetTransactions
590 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 OriginationMortgageServicingRightsMSRs Monetary xbrli:item Debit duration TRUE Origination of Mortgage Servicing Rights (MSRs) Origination of MSRs The total value of originating mortgage servicing rights.  usfr-fste:OriginationMortgageServicingRightsMSRs
591 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 OriginationPurchasesLoansHeldSaleAbstract String abstract xbrli:item duration TRUE Origination and Purchases of Loans Held-for-Sale Origination and Purchases of Loans Held-for-Sale Originations and purchases of loans help to maturity, net of principal repayments  Note: This element serves as a category heading only.  No data may be tagged to this element.   usfr-fste:OriginationPurchasesLoansHeldSaleAbstract
592 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 OriginationsPurchasesLoansAvailableSaleNet Monetary xbrli:item duration TRUE Origination and Purchases of Loans Held-for-Sale Origination and Purchases of Loans Held-for-Sale Origination and Purchases of Loans Held-for-Sale - Total Origination and Purchases of Loans Held for Sale - Total Originations and purchases of loans available-for-sale, net of principal repayments usfr-fste:OriginationsPurchasesLoansAvailableSaleNet
593 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 OtherAssetsCurrentNonCurrentNotes String xbrli:item instant TRUE Description of Other Assets Other Assets Listing of the significant accounts that make up other assets, reconciled to the total amount on the face of the financial statements. usfr-fste:OtherAssetsCurrentNonCurrentNotes Standard SEC Regulation S-X Rule 7 3 10 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#lance 38299
594 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 OtherAssetsDescription String xbrli:item duration TRUE Other Assets - Listing Other Assets - Listing Listing of the significant accounts that make up other assets, reconciled to the total amount on the face of the financial statements usfr-fste:OtherAssetsDescription
595 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 OtherAssetsDisclosed String xbrli:item duration TRUE Other Assets Disclosed Note Other Assets Disclosed Summary of other assets. usfr-fste:OtherAssetsDisclosed Standard OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I 12 http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 8/1/2004
595 usfr-fste:OtherAssetsDisclosed Standard SEC Regulation S-X (SX)  Rule 9 3 10 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 8/1/2004
596 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 OtherAssetsDisclosedBasisOtherRealEstateCarried String xbrli:item duration TRUE Other Assets Disclosed - Basis Other Real Estate is Carried Basis Other Real Estate is Carried The basis at which other real estate is carried, for other real estate. usfr-fste:OtherAssetsDisclosedBasisOtherRealEstateCarried Standard SEC Regulation S-X (SX) Rule 9 3 10 3 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 8/1/2004
597 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 OtherAssetsDisclosedChangesAllowancesLossesOtherRealEstate String xbrli:item duration TRUE Other Assets Disclosed - Increase/(Decrease) in Allowances for Losses on Other Real Estate Changes in Allowances for Losses on Other Real Estate For other real estate, include the changes in the allowances for losses on other real estate, including balance at the beginning and end of the period, provision charged to income and losses charged to the allowance. usfr-fste:OtherAssetsDisclosedChangesAllowancesLossesOtherRealEstate Standard SEC Regulation S-X (SX) Rule 9 3 10 3 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 8/1/2004
598 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 OtherAssetsDisclosedInvestmentsAccruedInterestReceivable Monetary xbrli:item Debit instant TRUE Other Assets Disclosed - Investments' Accrued Interest Receivable Investments' Accrued Interest Receivable Investments' accrued interest receivable from loans that exceeds 30 percent of shareholders'' equity.   usfr-fste:OtherAssetsDisclosedInvestmentsAccruedInterestReceivable Standard OTS Federal Regulation (FR) 563c-Accounting Requirements 103 I http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 8/1/2004
599 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 OtherAssetsDisclosedInvestmentsIndebtednessAffiliates Monetary xbrli:item Debit instant TRUE Other Assets Disclosed - Investments in and Indebtedness of Affiliates Investments in and Indebtedness of Affiliates Amount of investments in and indebtedness of affiliates and other persons that exceeds 30 percent of shareholders'' equity. usfr-fste:OtherAssetsDisclosedInvestmentsIndebtednessAffiliates Standard SEC Regulation S-X (SX) Rule 9 3 10 3 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 8/1/2004
600 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 OtherAssetsDisclosedLoansAccruedInterestReceivable Monetary xbrli:item Debit instant TRUE Other Assets Disclosed - Loans' Accrued Interest Receivable Loans' Accrued Interest Receivable Accrued interest receivable from loans. usfr-fste:OtherAssetsDisclosedLoansAccruedInterestReceivable Standard OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 8/1/2004
601 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 OtherAssetsDisclosedOtherRealEstate String xbrli:item duration TRUE Other Assets Disclosed - Other Real Estate Other Real Estate Description of the basis at which other real estate is carried and the changes in the allowances for losses on other real estate, including balance at the beginning and end of the period, provision charged to income and losses charged to the allowance. usfr-fste:OtherAssetsDisclosedOtherRealEstate Standard SEC Regulation S-X (SX) Rule 9 3 10 3 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 8/1/2004
602 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 OtherAssetsPrepaidTaxes Monetary xbrli:item Debit instant TRUE Prepaid Taxes usfr-fste:OtherAssetsPrepaidTaxes Standard AICPA Audit and Accounting Guides (AAG) 7 20
602 usfr-fste:OtherAssetsPrepaidTaxes Standard SEC S-X 6 4 8
603 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 OtherChangesLoansLeasesNet Monetary xbrli:item duration TRUE Increase/(Decrease) in Loans and Leases - Other Other Changes in Loans and Leases, Net Other changes, net, in the loan and lease balances not previously defined. usfr-fste:OtherChangesLoansLeasesNet
604 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 OtherConsumer Monetary xbrli:item Debit instant TRUE Loans - Consumer - Other Other consumer usfr-fste:OtherConsumer Standard AICPA Industry Audit and Accounting Guide (AAG) BNS 6 75
604 usfr-fste:OtherConsumer Standard AICPA Statement of Position (SOP) 6-Jan 13 (e)
604 usfr-fste:OtherConsumer Standard OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I 8 (b) (iiii) http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 8/1/2004
604 usfr-fste:OtherConsumer Standard SEC Regulation S-X (SX) Rule 9 3 7 (a) -4 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 8/1/2004
605 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 OtherExpensesNetCostOperationOtherRealEstate Monetary xbrli:item Debit duration TRUE Net Cost of Operation of Other Real Estate Net Cost of Operation of Other Real Estate Net cost of operation of other real estate (including provisions for losses, rental income and gains and losses on sales) that exceed 1 percent of the aggregate of total interest income and other income. usfr-fste:OtherExpensesNetCostOperationOtherRealEstate Standard OTS Federal Regulation (FR) 563c-Accounting Requirements 102 II http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 8/1/2004
605 usfr-fste:OtherExpensesNetCostOperationOtherRealEstate Standard SEC Regulation S-X (SX) Rule 9 3 14 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 8/1/2004
606 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 OtherExpensesNetOccupancyExpensePremises Monetary xbrli:item Debit duration TRUE Net Occupancy Expense of Premises Net Occupancy Expense of Premises Net occupancy expense of premises that exceed 1 percent of the aggregate of total interest income and other income. usfr-fste:OtherExpensesNetOccupancyExpensePremises Standard OTS Federal Regulation (FR) 563c-Accounting Requirements 102 II http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 8/1/2004
606 usfr-fste:OtherExpensesNetOccupancyExpensePremises Standard SEC Regulation S-X (SX) Rule 9 3 14 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 8/1/2004
607 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 OtherExpensesOther Monetary xbrli:item Debit duration TRUE Other Expenses Other Other expenses that exceed 1 percent of the aggregate of total interest income and other income. usfr-fste:OtherExpensesOther Standard OTS Federal Regulation (FR) 563c-Accounting Requirements 102 II http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 8/1/2004
607 usfr-fste:OtherExpensesOther Standard SEC Regulation S-X (SX) Rule 9 3 14 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 8/1/2004
608 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 OtherIncomeCommissionsBrokersFeesMarkupsSecuritiesActivities Monetary xbrli:item Credit duration TRUE Commissions, Brokers' Fees and Markups on Securities Activities Commissions, Brokers' Fees and Markups on Securities Activities Commissions, brokers'' fees and markups on securities underwriting and other securities activities that exceed 1 percent of the aggregate of total interest income and other income. usfr-fste:OtherIncomeCommissionsBrokersFeesMarkupsSecuritiesActivities Standard OTS Federal Regulation (FR) 563c-Accounting Requirements 2 II http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 8/1/2004
608 usfr-fste:OtherIncomeCommissionsBrokersFeesMarkupsSecuritiesActivities Standard SEC Regulation S-X (SX) Rule 9 4 13 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#see 8/1/2004
609 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 OtherIncomeCommissionsFeesFiduciaryActivities Monetary xbrli:item Credit duration TRUE Commissions and Fees from Fiduciary Activities Commissions and Fees from Fiduciary Activities Commissions and fees from fiduciary activities (e.g., trust department income) that exceed 1 percent of the aggregate of total interest income and other income. usfr-fste:OtherIncomeCommissionsFeesFiduciaryActivities Standard OTS Federal Regulation (FR) 563c-Accounting Requirements 2 II http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 8/1/2004
609 usfr-fste:OtherIncomeCommissionsFeesFiduciaryActivities Standard SEC Regulation S-X (SX) Rule 9 4 13 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#see 8/1/2004
610 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 OtherIncomeEquityEarningsUnconsolidatedSubsidiaries Monetary xbrli:item Credit instant TRUE Equity in Earnings of Unconsolidated Subsidiaries Equity in Earnings of Unconsolidated Subsidiaries Equity in earnings of unconsolidated subsidiaries and 50 percent or less owned persons that exceed 1 percent of the aggregate of total interest income and other income. usfr-fste:OtherIncomeEquityEarningsUnconsolidatedSubsidiaries Standard OTS Federal Regulation (FR) 563c-Accounting Requirements 2 II http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 8/1/2004
610 usfr-fste:OtherIncomeEquityEarningsUnconsolidatedSubsidiaries Standard SEC Regulation S-X (SX) Rule 9 4 13 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#see 8/1/2004
611 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 OtherIncomeFeesCustomerServices Monetary xbrli:item Credit duration TRUE Fees for Customer Services Fees for Customer Services Fees for customer services that exceed 1 percent of the aggregate of total interest income and other income. usfr-fste:OtherIncomeFeesCustomerServices Standard OTS Federal Regulation (FR) 563c-Accounting Requirements 2 II http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 8/1/2004
611 usfr-fste:OtherIncomeFeesCustomerServices Standard SEC Regulation S-X (SX) Rule 9 4 13 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#see 8/1/2004
612 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 OtherIncomeFeesLoanOriginationsCommitmentsServicing Monetary xbrli:item Credit duration TRUE Fees from Loan Originations, Commitments or Servicing Fees from Loan Originations, Commitments or Servicing Other fees related to loan originations, commitments or servicing not included in interest income that exceed 1 percent of the aggregate of total interest income and other income. usfr-fste:OtherIncomeFeesLoanOriginationsCommitmentsServicing Standard OTS Federal Regulation (FR) 563c-Accounting Requirements 2 II http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 8/1/2004
612 usfr-fste:OtherIncomeFeesLoanOriginationsCommitmentsServicing Standard SEC Regulation S-X (SX) Rule 9 4 13 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#see 8/1/2004
613 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 OtherIncomeGainsLossesDispositionEquityInvestees Monetary xbrli:item Credit duration TRUE Gains/Losses on Disposition of Equity Investees Gains (Losses) on Disposition of Equity Investees Gains or losses on the disposition of equity investees or 50 percent or less owned persons that exceed 1 percent of the aggregate of total interest income and other income. usfr-fste:OtherIncomeGainsLossesDispositionEquityInvestees Standard OTS Federal Regulation (FR) 563c-Accounting Requirements 2 II http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 8/1/2004
613 usfr-fste:OtherIncomeGainsLossesDispositionEquityInvestees Standard SEC Regulation S-X (SX) Rule 9 4 13 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#see 8/1/2004
614 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 OtherIncomeInsuranceCommissionsFeesPremiums Monetary xbrli:item Credit duration TRUE Insurance Commissions, Fees and Premiums Insurance Commissions, Fees and Premiums Insurance commissions, fees and premiums that exceed 1 percent of the aggregate of total interest income and other income. usfr-fste:OtherIncomeInsuranceCommissionsFeesPremiums Standard OTS Federal Regulation (FR) 563c-Accounting Requirements 2 II http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 8/1/2004
614 usfr-fste:OtherIncomeInsuranceCommissionsFeesPremiums Standard SEC Regulation S-X (SX) Rule 9 4 13 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#see 8/1/2004
615 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 OtherIncomeNote String xbrli:item duration TRUE Other Income Note Other Income Description and amount of any other income that exceed 1% of the total interest income and other income amounts usfr-fste:OtherIncomeNote Standard OTS Federal Regulation (FR) 563c-Accounting Requirements 2 II http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 8/1/2004
615 usfr-fste:OtherIncomeNote Standard SEC Regulation S-X (SX) Rule 9 4 13 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#see 8/1/2004
616 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 OtherIncomeOther Monetary xbrli:item Credit duration TRUE Other Income - Other Other Other income that exceeds 1 percent of the aggregate of total interest income and other income. usfr-fste:OtherIncomeOther Standard OTS Federal Regulation (FR) 563c-Accounting Requirements 2 II http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 8/1/2004
616 usfr-fste:OtherIncomeOther Standard SEC Regulation S-X (SX) Rule 9 4 13 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#see 8/1/2004
617 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 OtherIncomeProfitLossRealEstateOperations Monetary xbrli:item Credit duration TRUE Profit/Loss from Real Estate Operations Profit/Loss from Real Estate Operations Profit or loss from real estate operations that exceed 1 percent of the aggregate of total interest income and other income. usfr-fste:OtherIncomeProfitLossRealEstateOperations Standard OTS Federal Regulation (FR) 563c-Accounting Requirements 2 II http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 8/1/2004
617 usfr-fste:OtherIncomeProfitLossRealEstateOperations Standard SEC Regulation S-X (SX) Rule 9 4 13 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#see 8/1/2004
618 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 OtherIncomeTradingAccountProfitLoss Monetary xbrli:item Credit duration TRUE Trading Account Profit or Loss Trading Account Profit or Loss Trading account profit or loss that exceed 1 percent of the aggregate of total interest income and other income. usfr-fste:OtherIncomeTradingAccountProfitLoss Standard OTS Federal Regulation (FR) 563c-Accounting Requirements 2 II http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 8/1/2004
618 usfr-fste:OtherIncomeTradingAccountProfitLoss Standard SEC Regulation S-X (SX) Rule 9 4 13 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#see 8/1/2004
619 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 OtherInstallmentLoans Monetary xbrli:item Debit instant TRUE Loans - Installment - Other Other Installment Loans The total value of other non-major installment loans made by the financial institutions; such loans should be repaid in periodic payments over a predetermined time period usfr-fste:OtherInstallmentLoans
620 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 OtherInterestEarningAssets Monetary xbrli:item Debit instant TRUE Other Interest Earning Assets Other Interest Earning Assets Interest earning assets not included in any other category usfr-fste:OtherInterestEarningAssets
621 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 OtherLiabilitiesDescription String xbrli:item instant TRUE Other Liabilities - Description Other Liabilities - Description Listing of the significant accounts that make up other liabilities, reconciled to the total amount on the face of the financial statements. usfr-fste:OtherLiabilitiesDescription
622 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 OtherNonperformingAssets Monetary xbrli:item Debit instant TRUE Other Nonperforming Assets Other Nonperforming Assets The aggregate value for other non-major nonperforming assets (assets not generating income) held by the reporting entity at the financial statement date usfr-fste:OtherNonperformingAssets
623 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 OtherPolicyholderFunds Monetary xbrli:item Credit instant TRUE Other Policyholder Funds Other Policyholder Funds Other policyholders' funds represents the company's liability to the policyholders for funds held under the terms of insurance policy usfr-fste:OtherPolicyholderFunds
624 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 OtherPolicyholderFundsChangesBalances Monetary xbrli:item duration TRUE Increase/(Decrease) in Other Policyholder Funds Other Policyholder Funds The change, in other policyholder funds recorded on the balance sheet, is needed to adjust net income in order to arrive at net cash flows provided by (used in) operations. usfr-fste:OtherPolicyholderFundsChangesBalances
625 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 OtherRealEstateOwnedOREO Monetary xbrli:item Debit instant TRUE Other Real Estate Owned (OREO) Other Real Estate Owned (OREO) The total value for OREO.  Generally, the largest component of real estate owned by lenders is assets taken in settlement of troubled loans through surrender or foreclosure. Real estate investments, real estate loans that qualify as investments in real estate, and premises that are no longer used in operations may also be included in real estate owned.  usfr-fste:OtherRealEstateOwnedOREO Standard Industry Audit and Accounting Guide (AAG) 11 1
626 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 OtherShortTermInvestments Monetary xbrli:item Debit instant TRUE Short-Term Investments - Other Other Short-Term Investments Amount of other short-term investments. usfr-fste:OtherShortTermInvestments Standard OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 8/1/2004
626 usfr-fste:OtherShortTermInvestments Standard SEC Regulation S-X (SX) Rule 9 3 5 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 8/1/2004
627 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 PaidClaimClaimAdjustmentExpensesRelatedCurrent Monetary xbrli:item Debit duration TRUE Paid Claim and Claim Adjustment Expenses Related to Current Year Paid Claim and Claim Adjustment Expenses Related to Current Year Paid Claim and Claim Adjustment Expenses Related to Current Year Encompasses All Paid Claim and Claim Adjustment Expenses for Claims That Occurred During the Current Year. usfr-fste:PaidClaimClaimAdjustmentExpensesRelatedCurrent Standard AICPA SOP 94-5 11-Oct
627 usfr-fste:PaidClaimClaimAdjustmentExpensesRelatedCurrent Standard AICPA SOP  5-Jan .10-.11
628 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 PaidClaimClaimAdjustmentExpensesRelatedPrior Monetary xbrli:item Debit duration TRUE Paid Claim and Claim Adjustment Expenses Related to Prior Years Paid Claim and Claim Adjustment Expenses Related to Prior Years Paid Claim and Claim Adjustment Expenses Related to Prior Years Encompasses All Paid Claim and Claim Adjustment Expenses for Claims That Occurred in Prior Years. usfr-fste:PaidClaimClaimAdjustmentExpensesRelatedPrior Standard AICPA SOP 94-5 11-Oct
629 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 PaidClaimExpenses Monetary xbrli:item Debit duration TRUE Paid Claim Expenses Total Paid Claim Expenses Paid Claim Expenses - Total Paid Claim Expenses - Total Total Paid Claim Expenses for Current and Prior Years usfr-fste:PaidClaimExpenses Standard AICPA SOP 94-5 11-Oct
629 usfr-fste:PaidClaimExpenses Standard AICPA SOP  5-Jan .10-.11
630 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 PaidClaimExpensesAbstract String abstract xbrli:item duration TRUE Paid Claim Expenses Paid Claim Expenses The total expenses incurred related to paid claims  Note: This element serves as a category heading only.  No data may be tagged to this element.   usfr-fste:PaidClaimExpensesAbstract Standard AICPA SOP 94-5 11-Oct
630 usfr-fste:PaidClaimExpensesAbstract Standard AICPA SOP  5-Jan .10-.11
631 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 PayablesBrokerDealers Monetary xbrli:item Credit instant TRUE Payables to Broker - Dealers Payables to Broker - Dealers Payable to broker-dealers for Securities Purchased but have not yet been paid for usfr-fste:PayablesBrokerDealers
632 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 PayablesPolicyholderDividends Monetary xbrli:item Credit instant TRUE Policyholder Dividends Payable Policyholder Dividends Payable Dividends that are payable to the policyholders based upon the terms of the underlying insurance contract usfr-fste:PayablesPolicyholderDividends Standard Financial Accounting Standards Board FAS  60 41-43 http://www.fasb.org/pdf/fas60.pdf 30103
632 usfr-fste:PayablesPolicyholderDividends Standard Financial Accounting Standards Board FAS  120 6-May http://www.fasb.org/pdf/fas120.pdf 34700
632 usfr-fste:PayablesPolicyholderDividends Standard AICPA SOP 95.1 14-18
633 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 PayablesReinsurance Monetary xbrli:item Credit instant TRUE Reinsurance Balances Payable Reinsurance Payable Amounts payable by reinsurers to reinsureds. usfr-fste:PayablesReinsurance Standard Financial Accounting Standards Board FAS  113 15 http://www.fasb.org/pdf/fas113.pdf 37591
634 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 PayablesSecuritiesLending Monetary xbrli:item Credit instant TRUE Securities Lending Payable Securities Lending Payable Interest and other payables related to security lending activity  usfr-fste:PayablesSecuritiesLending
635 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 PaymentsFederalHomeLoanBankBorrowings Monetary xbrli:item duration TRUE Payments of Federal Home Loan Bank Borrowings Payments of Federal Home Loan Bank Borrowings Cash Outflow from the payments on Federal Home Loan Bank borrowings usfr-fste:PaymentsFederalHomeLoanBankBorrowings
636 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 PaymentsMediumTermNotes Monetary xbrli:item duration TRUE Payments of Medium Term Notes Payments of Medium Term Notes Net cash outflow of Payments on Medium-Term Notes usfr-fste:PaymentsMediumTermNotes
637 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 PolicyCreditsIssuedCashPaymentsEligiblePolicyholders Monetary xbrli:item Debit duration TRUE Policy Credits Issued and Cash Payments to be Made to Eligible Policyholders Policy Credits Issued and Cash Payments to be Made to Eligible Policyholders Policy credits and cash paid to policy holders based upon the terms of the insurance policy usfr-fste:PolicyCreditsIssuedCashPaymentsEligiblePolicyholders Standard Accounting Principles Board APB 12 10
637 usfr-fste:PolicyCreditsIssuedCashPaymentsEligiblePolicyholders Standard Financial Accounting Standards Board CON 5 55-57 http://www.fasb.org/pdf/con5.pdf 31017
637 usfr-fste:PolicyCreditsIssuedCashPaymentsEligiblePolicyholders Standard SEC Regulation S-X Rule 5 2 31 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#reg 38299
637 usfr-fste:PolicyCreditsIssuedCashPaymentsEligiblePolicyholders Standard SEC Regulation S-X Rule 3 4 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#reg 38299
638 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 PolicyholdersAccountDeposits Monetary xbrli:item duration TRUE Policyholders Account Deposits Policyholders Account Deposits Cash inflows that result from policyholders depositing funds with the company usfr-fste:PolicyholdersAccountDeposits
639 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 PolicyholdersAccountWithdrawals Monetary xbrli:item duration TRUE Policyholders Account Withdrawals Policyholders Account Withdrawals Cash outflows that result from the policyholders withdrawing funds accumulated in their insurance contracts usfr-fste:PolicyholdersAccountWithdrawals
640 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 PolicyReservesBenefits Monetary xbrli:item Credit instant TRUE Policy Reserves and Benefits Policy Reserves and Benefits Policy Reserves and Benefits - Total Policy Reserves and Benefits - Total The aggregate amount for policy reserves (provided for future obligations) and policy benefits (liability reserve for future policy benefits); meant to group all the liabilities associated with the company's insurance policies usfr-fste:PolicyReservesBenefits
641 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 PolicyReservesBenefitsAbstract String abstract xbrli:item instant TRUE Policy Reserves and Benefits Policy Reserves and Benefits The title "Policy Reserves and Benefits" is meant to group all of the liabilities associated with the company's insurance policies  Note: This element serves as a category heading only.  No data may be tagged to this element.   usfr-fste:PolicyReservesBenefitsAbstract
642 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 PreferredShareholdersEquitySubsidiaryCompanies String xbrli:item duration TRUE Preferred Stockholders' Equity in Subsidiary Companies Preferred Shareholders' Equity in Subsidiary Companies Disclosures Around the Amount of Equity Preferred Shareholders Own in a Subsidiary of the Company usfr-fste:PreferredShareholdersEquitySubsidiaryCompanies
643 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 PremiumsReceivable String xbrli:item duration TRUE Premiums Receivable Premiums Receivable Detail description of premium receivables and its components. usfr-fste:PremiumsReceivable Standard SEC Regulation S-X Rule 7 3 5 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#lance 38299
644 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 PremiumsReceivableAbstract String abstract xbrli:item instant TRUE Premiums Receivable Premiums Receivable The aggregate amount for the premiums (rate payment for insurance coverage) to be collected from the insured/agent for the insurance policies sold, including the portion of premiums already earned by the insurer but not yet billed  Note: This element serves as a category heading only.  No data may be tagged to this element.   usfr-fste:PremiumsReceivableAbstract Standard SEC Regulation S-X Rule 7 3 5 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#till 38299
645 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 PremiumsReceivableAllowanceDoubtfulAccounts Monetary xbrli:item Credit instant TRUE Premiums Receivable - Allowance for Doubtful Accounts Allowance for Doubtful Accounts - Premiums Receivable  Allowance for doubtful accounts deducted from premiums receivable. usfr-fste:PremiumsReceivableAllowanceDoubtfulAccounts Standard SEC Regulation S-X Rule 7 3 5 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#till 38299
645 usfr-fste:PremiumsReceivableAllowanceDoubtfulAccounts Standard SEC Regulation S-X Rule 7 3 5 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#lance 38299
646 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 PremiumsReceivableChangesBalances Monetary xbrli:item duration TRUE Increase/(Decrease) in Premiums Receivable Premiums Receivable The change in the premium receivable balance on the balance sheet usfr-fste:PremiumsReceivableChangesBalances
647 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 PremiumsReceivableDiscountPremiumPremiumsReceivable Tuple xbrli:tuple TRUE Discount or Premium on Premiums Receivable Discount or Premium on Premiums Receivable  The description of discount or premium on premiums receivable (insurance policy premiums due from the insured/agent and/or the portion earned but not billed)  usfr-fste:PremiumsReceivableDiscountPremiumPremiumsReceivable
648 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 PremiumsReceivableGrossPremiumsReceivable Monetary xbrli:item Debit instant TRUE Premiums Receivable, Gross Gross Premiums Receivable  Amount of gross premiums receivable. usfr-fste:PremiumsReceivableGrossPremiumsReceivable Standard SEC Regulation S-X Rule 7 3 5 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#till 38299
649 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 PremiumsReceivableNet Monetary xbrli:item Debit instant TRUE Premiums Receivable, Net Premiums Receivable, Net Premiums receivable net of any allowances for doubtful accounts usfr-fste:PremiumsReceivableNet Standard SEC Regulation S-X (SX) Rule 7 3 5 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#lance 8/1/2004
649 usfr-fste:PremiumsReceivableNet Standard SEC Regulation S-X Rule 7 3 5 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#till 38299
650 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 PremiumsReceivableSalePremiumsReceivable String xbrli:item duration TRUE Premiums Receivable - Sale of Premiums Receivable Sale of Premiums Receivable  Description of the facts and circumstances of the sale of receivable agreements. usfr-fste:PremiumsReceivableSalePremiumsReceivable
651 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 PrepaidAssetsCurrentNoncurrentAbstract String abstract xbrli:item instant TRUE Prepaid Assets Prepaid Assets Cash paid in advance for services or supplies. Commonly includes prepaid rent, insurance, interest and advertising.  Note: This element serves as a category heading only.  No data may be tagged to this element.   usfr-fste:PrepaidAssetsCurrentNoncurrentAbstract
652 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 PrepaidReinsurancePremiums Monetary xbrli:item Debit instant TRUE Prepaid Reinsurance Premiums Prepaid Reinsurance Premiums Reinsurance premiums that are prepaid under the terms of the contract usfr-fste:PrepaidReinsurancePremiums Standard Financial Accounting Standards Board FAS  113 14 http://www.fasb.org/pdf/fas113.pdf 33939
653 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 PrepaidReinsurancePremiumsChangesBalances Monetary xbrli:item duration TRUE Increase/(Decrease) in Prepaid Reinsurance Premiums Prepaid Reinsurance Premiums The change, in prepaid reinsurance premiums recorded on the balance sheet, is needed to adjust net income in order to arrive at net cash flows provided by (used in) operations. usfr-fste:PrepaidReinsurancePremiumsChangesBalances
654 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 PrincipalPaymentsLoansReceivableHeldInvestment Monetary xbrli:item duration TRUE Principal Payments on Loans and Leases Held for Investment Principal Payments on Loans and Leases Held for Investment Net proceed flow of principal payments on loans receivable held for investment.  Also includes principal payments on loans receivable held for investment and mortgage-baked securities available-for-sale usfr-fste:PrincipalPaymentsLoansReceivableHeldInvestment
655 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 PrivatePlacementCommonStockAdditionalPaidCapital Monetary xbrli:item Credit duration TRUE Common Stock Issued - Private Placement - Additional Paid In Capital Common Stock Issue - Private Placement - Additional Paid in Capital Additional paid in capital on  common stock issued to the public after demutualization usfr-fste:PrivatePlacementCommonStockAdditionalPaidCapital Standard Accounting Principles Board APB 12 10
655 usfr-fste:PrivatePlacementCommonStockAdditionalPaidCapital Standard Financial Accounting Standards Board CON 5 55-57 http://www.fasb.org/pdf/con5.pdf 31017
655 usfr-fste:PrivatePlacementCommonStockAdditionalPaidCapital Standard SEC Regulation S-X Rule 5 2 31 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#reg 38299
655 usfr-fste:PrivatePlacementCommonStockAdditionalPaidCapital Standard SEC Regulation S-X Rule 3 4 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#reg 38299
656 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 ProceedsFederalHomeLoanBankBorrowings Monetary xbrli:item duration TRUE Proceeds from Federal Home Loan Bank Borrowings Proceeds from Federal Home Loan Bank Borrowings Cash inflow from the proceeds on Federal Home Loan Bank borrowings usfr-fste:ProceedsFederalHomeLoanBankBorrowings
657 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 ProceedsGuaranteedInvestmentContracts Monetary xbrli:item duration TRUE Proceeds from Guaranteed Investment Contracts Proceeds from Guaranteed Investment Contracts Cash inflows from the gross proceeds from the sale of guarantee investment contracts usfr-fste:ProceedsGuaranteedInvestmentContracts Standard FASB Statement of Financial Accounting Standard (FAS) 95 http://www.fasb.org/pdf/fas95.pdf 8/1/2004
658 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 ProceedsIssuanceMediumTermNotes Monetary xbrli:item duration TRUE Proceeds from Issuance of Medium Term Notes Proceeds from Issuance of Medium Term Notes Net cash proceeds From Issuance of Medium-Term Notes usfr-fste:ProceedsIssuanceMediumTermNotes
659 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 ProceedsPrepaymentsMaturitiesProceedsOtherInvestments Monetary xbrli:item duration TRUE Proceeds from Maturities, Prepayments and Calls of Other Investments Proceeds from Maturities, Prepayments and Calls of Other Investments Amount received from other investments whether because the investment matured, was called by the issuer or was, in whole or in part, prepaid by the issuer. usfr-fste:ProceedsPrepaymentsMaturitiesProceedsOtherInvestments
660 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 ProceedsSaleMarketableSecuritiesEquitySecurities Monetary xbrli:item duration TRUE Proceeds from Sales of Available-for-Sale Securities - Equity Securities Sale of Equity Securities The gross proceeds from the sale of equity securities usfr-fste:ProceedsSaleMarketableSecuritiesEquitySecurities
661 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 ProceedsSaleMarketableSecuritiesFixedMaturity Monetary xbrli:item duration TRUE Sale of Fixed Maturity Securities Sale of Fixed Maturities The gross proceeds from the sale of fixed maturity securities usfr-fste:ProceedsSaleMarketableSecuritiesFixedMaturity
662 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 ProceedsSaleProceedsOtherInvestments Monetary xbrli:item duration TRUE Proceeds from Sales of Other Investments Proceeds from Sales of Other Investments Amount received from the sale of investments classified in the balance sheet as "other". usfr-fste:ProceedsSaleProceedsOtherInvestments
663 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 ProceedsSalesForeclosedAssets Monetary xbrli:item duration TRUE Proceeds from Sales of Foreclosed Assets Proceeds from Sales of Foreclosed Assets Net cash proceeds From Sales of Foreclosed Assets including foreclosed Real Estate usfr-fste:ProceedsSalesForeclosedAssets
664 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 ProceedsSalesLoansHeldSale Monetary xbrli:item duration TRUE Proceeds from Sales of Loans Held-for-Sale Proceeds from Sales of Loans Held-for-Sale Net proceeds from Sales of Loans Held For Sale including those sold via mortgage-backed securities usfr-fste:ProceedsSalesLoansHeldSale
665 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 ProceedsSalesLoansLeasesHeldInvestment Monetary xbrli:item duration TRUE Proceeds from Sales of Loans and Leases Held for Investment Proceeds from Sales of Loans Held for Investment Proceeds from Sales of Loans and Leases Held for Investment - Total Proceeds from Sales of Loans and Leases Held for Investment - Total Net cash proceeds From Sales of Loans Held For Investment and Credit Card securitizations. usfr-fste:ProceedsSalesLoansLeasesHeldInvestment
666 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 ProceedsSalesLoansLeasesHeldInvestmentAbstract String abstract xbrli:item duration TRUE Proceeds from Sales of Loans and Leases Held for Investment Proceeds from Sales of Loans and Leases Held for Investment The aggregate amount of cash received from sale of loans and direct financing leases held for investment during an accounting period  Note: This element serves as a category heading only.  No data may be tagged to this element.   usfr-fste:ProceedsSalesLoansLeasesHeldInvestmentAbstract
667 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 ProceedsSalesMortgageBackedSecuritiesMBS Monetary xbrli:item duration TRUE Proceeds from Sales of Mortgage Backed Securities (MBS) Proceeds from Sales of Mortgage Backed Securities (MBS) Net proceed flow of Proceeds from Sales of Mortgage-Backed Securities ("MBS") usfr-fste:ProceedsSalesMortgageBackedSecuritiesMBS
668 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 ProceedsSalesOtherRealEstate Monetary xbrli:item duration TRUE Proceeds from Sales of Other Real Estate Proceeds from Sales of Other Real Estate Net cash proceeds From Sales of Other Real Estate other than foreclosed assets usfr-fste:ProceedsSalesOtherRealEstate
669 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 ProceedsSalesWhollyOwnedRealEstateRealEstateAcquiredSettlementLoans Monetary xbrli:item duration TRUE Proceeds from Sales of Wholly Owned Real Estate and Real Estate Acquired in Settlement of Loans Proceeds from Sales of Wholly Owned Real Estate and Real Estate Acquired in Settlement of Loans Net proceed flow of Proceeds From Sales of Wholly Owned Real Estate and Real Estate Acquired in Settlement of Loans usfr-fste:ProceedsSalesWhollyOwnedRealEstateRealEstateAcquiredSettlementLoans
670 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 ProceedsSecuritizationsConsumerLoans Monetary xbrli:item duration TRUE Proceeds from Securitizations of Consumer Loans Proceeds from Securitizations of Consumer Loans Proceeds from the securitization of credit cards usfr-fste:ProceedsSecuritizationsConsumerLoans
671 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 ProceedsSecuritizationsCreditCards Monetary xbrli:item duration TRUE Proceeds from Securitizations of Credit Cards Proceeds from Securitizations of Credit Cards Proceeds from the securitization of credit cards. usfr-fste:ProceedsSecuritizationsCreditCards
672 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 ProceedsSecuritizationsLoans Monetary xbrli:item duration TRUE Proceeds from Securitizations of Loans Proceeds from Securitizations of Loans Proceeds from the securitization of loans. usfr-fste:ProceedsSecuritizationsLoans
673 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 ProvisionForeclosedAssetLosses Monetary xbrli:item Debit duration TRUE Provision for Loan and Lease, Foreclosed Asset and Other Losses Provision for Loan, Lease and Other Losses Provision for Loan and Lease, Foreclosed Asset and Other Losses - Total Provision for Loan and Lease, Foreclosed Asset and Other Losses - Total Allowance expense for estimated losses to be realized on foreclosed or repossessed assets. usfr-fste:ProvisionForeclosedAssetLosses
674 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 ProvisionForeclosedAssetLossesAbstract String abstract xbrli:item duration TRUE Provision for Loan and Lease, Foreclosed Asset and Other Losses Provision for Loan and Lease, Foreclosed Asset and Other Losses The aggregate valuation allowance provided for losses related to loans, direct financing leases, foreclosed assets and other items  Note: This element serves as a category heading only.  No data may be tagged to this element.   usfr-fste:ProvisionForeclosedAssetLossesAbstract
675 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 ProvisionLoanLeaseLosses Monetary xbrli:item Debit duration TRUE Provision for Loan and Lease Losses Provision for Loan and Lease Losses Allowance expense for estimated losses to be realized on loan and lease losses. usfr-fste:ProvisionLoanLeaseLosses Standard FASB Statement of Financial Accounting Standard (FAS) 5 http://www.fasb.org/pdf/fas5.pdf 8/1/2004
676 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 ProvisionLoanLeaseLossesMovement Monetary xbrli:item Credit duration TRUE Analysis of Changes in Provision for Loan and Lease Losses Provision for Loan and Lease Losses The description of net changes in the valuation allowance provided for estimated credit loss associated with loans and leases during an accounting period; may include additional provisions, actual credit loss charge-offs and recoveries usfr-fste:ProvisionLoanLeaseLossesMovement
677 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 ProvisionOtherCreditLosses Monetary xbrli:item Debit duration TRUE Provision for Other Credit Losses Provision for Other credit losses Allowance expense for estimated credit losses in areas other than loan and lease losses. usfr-fste:ProvisionOtherCreditLosses
678 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 ProvisionOtherLosses Monetary xbrli:item Debit duration TRUE Provision for Other Losses Provision for Other Losses Allowance expense for estimated losses in areas other than loan and lease losses. usfr-fste:ProvisionOtherLosses
679 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 PurchaseFederalReserveStock Monetary xbrli:item duration TRUE Purchase of Federal Reserve Stock Purchase of Federal Reserve Stock Purchases related to Federal Reserve Stock. usfr-fste:PurchaseFederalReserveStock
680 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 PurchaseLoansLeasesHeldInvestment Monetary xbrli:item duration TRUE Purchase of Loans and Leases Held for Investment Purchase of Loans Receivable Held for Investment Purchase of Loans Receivable Held for Investment - Total Purchase of Loans Receivable Held for Investment - Total Cash Outflow from the Purchase of Loans Receivable Held For Investment and Credit Card securitizations. usfr-fste:PurchaseLoansLeasesHeldInvestment
681 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 PurchaseLoansLeasesHeldInvestmentAbstract String abstract xbrli:item duration TRUE Purchase of Loans and Leases Held for Investment Purchase of Loans and Leases Held for Investment The total amount of cash used to purchase loans and leases for investment purpose  Note: This element serves as a category heading only.  No data may be tagged to this element.   usfr-fste:PurchaseLoansLeasesHeldInvestmentAbstract
682 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 PurchaseLoansLeasesHeldInvestmentOther Monetary xbrli:item duration TRUE Purchase of Loans and Leases Held for Investment - Other The total amount of cash used to purchase other non-major types of loans and leases for investment purpose usfr-fste:PurchaseLoansLeasesHeldInvestmentOther
683 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 PurchaseMarketableSecuritiesEquitySecurities Monetary xbrli:item duration TRUE Purchase of Equity Securities Purchase of Equity Securities The gross cost to acquire equity securities usfr-fste:PurchaseMarketableSecuritiesEquitySecurities
684 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 PurchaseMarketableSecuritiesFixedMaturity Monetary xbrli:item duration TRUE Purchase of Fixed Maturity Securities Purchase of Fixed Maturity Securities The gross cost to acquire fixed maturity securities usfr-fste:PurchaseMarketableSecuritiesFixedMaturity
685 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 PurchaseMortgageBackedSecurities Monetary xbrli:item duration TRUE Purchase of Mortgage Backed Securities (MBS) Purchase of Mortgage Backed Securities Cash outflow from the Purchase of Mortgage-Backed Securities  usfr-fste:PurchaseMortgageBackedSecurities
686 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 PurchaseMortgageLoanInvestments Monetary xbrli:item duration TRUE Purchase of Mortgage Loan Investments Purchase of Mortgage Loan Investments The gross cost to acquire mortgage loan investments usfr-fste:PurchaseMortgageLoanInvestments Standard FASB Statement of Financial Accounting Standard (FAS) 95 http://www.fasb.org/pdf/fas95.pdf 8/1/2004
687 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 PurchaseMortgageLoansHeldSale Monetary xbrli:item duration TRUE Purchase of Mortgage Loans Held-for-Sale Mortgage Loans Held-for-Sale The total amount of cash used to purchase mortgage loans (loans secured with real estate mortgage) that are held with intention to resell usfr-fste:PurchaseMortgageLoansHeldSale
688 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 PurchaseOriginationsMortgageBankingAssets Monetary xbrli:item duration TRUE Origination and Purchases of Mortgage Banking Assets Origination/Purchase of Mortgage Banking Assets Purchase and Origination of Mortgage Banking Assets. usfr-fste:PurchaseOriginationsMortgageBankingAssets
689 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 PurchaseResidentialMortgageLoans Monetary xbrli:item duration TRUE Purchase of Residential Mortgage Loans Purchase of Residential Mortgage Loans Net cash outflows related to the purchasing of Residential Mortgage Loans usfr-fste:PurchaseResidentialMortgageLoans
690 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 PurchaseSecuritizationsCreditCards Monetary xbrli:item duration TRUE Purchase of Loans and Leases Held for Investment - Credit Card Securitizations Purchase of Securitizations of Credit Cards Cash outflow from the purchase of the securitization of credit cards. usfr-fste:PurchaseSecuritizationsCreditCards
691 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 RatioGeneralInvestmentValueNetAssets Decimal xbrli:item instant TRUE Ratio of This Investment Category Value to Net Assets usfr-fste:RatioGeneralInvestmentValueNetAssets Standard SEC S-X 6 4 19
691 usfr-fste:RatioGeneralInvestmentValueNetAssets Standard SEC S-X 6 5 4
691 usfr-fste:RatioGeneralInvestmentValueNetAssets Standard SEC S-X 12 12 3
692 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 RatioNonperformingAssetsTotalLoansPlusOtherRealEstateOwnedOREO Decimal xbrli:item instant TRUE Ratio of Nonperforming Assets to Total Loans plus Other Real Estate Owned (OREO) Ratio of Nonperforming Assets to Total Loans plus Other Real Estate Owned (OREO) The ratio of nonperforming loans (loans on which interests are not earned/accrued) to total loans and OREO (e.g. foreclosed real estate property) usfr-fste:RatioNonperformingAssetsTotalLoansPlusOtherRealEstateOwnedOREO
693 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 RatioNonperformingLoansTotalLoans Decimal xbrli:item instant TRUE Ratio of Nonperforming Loans to Total Loans Ratio of Nonperforming Loans to Total Loans The ratio of nonperforming loans (loans on which interests are not earned/accrued) to total loans. usfr-fste:RatioNonperformingLoansTotalLoans
694 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 RealEstateAcquiredSettlementLoans Monetary xbrli:item Debit instant TRUE Real Estate Acquired in Settlement of Loans Real Estate Acquired in Settlement of Loans Also referred to as real estate acquired through foreclosure. At the time of foreclosure or physical possession, the asset should be reported at fair value if it will be held and used or at its fair value less cost to sell if it will be disposed of.  Present separately on the balance sheet or in the notes. usfr-fste:RealEstateAcquiredSettlementLoans Standard AICPA Industry Audit and Accounting Guide (AAG) BNS 9 8
694 usfr-fste:RealEstateAcquiredSettlementLoans Standard AICPA Industry Audit and Accounting Guide (AAG) BNS 9 11
694 usfr-fste:RealEstateAcquiredSettlementLoans Standard AICPA Industry Audit and Accounting Guide (AAG) CRU 10 13
694 usfr-fste:RealEstateAcquiredSettlementLoans Standard AICPA Industry Audit and Accounting Guide (AAG) CRU 10 16
694 usfr-fste:RealEstateAcquiredSettlementLoans Standard SEC Regulation S-X (SX) Rule 9 3 10 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 8/1/2004
695 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 RealEstateOwned String xbrli:item duration TRUE Real Estate Owned Note Real Estate Owned Amount of real estate owned by class and the basis of determining that amount. usfr-fste:RealEstateOwned Standard OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 8/1/2004
696 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 RealEstateOwnedAccumulatedDepreciation Monetary xbrli:item Debit instant TRUE Real Estate Owned - Accumulated Depreciation Accumulated Depreciation Accumulated depreciation for real estate owned. usfr-fste:RealEstateOwnedAccumulatedDepreciation Standard OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 8/1/2004
697 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 RealEstateOwnedAcquiredDevelopmentResale Monetary xbrli:item Debit instant TRUE Real Estate Owned - Acquired for Development or Resale Acquired for Development or Resale The amount of  real estate acquired for development or resale. usfr-fste:RealEstateOwnedAcquiredDevelopmentResale Standard OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 8/1/2004
698 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 RealEstateOwnedAcquiredForeclosureDeed Monetary xbrli:item Debit instant TRUE Real Estate Owned - Acquired by Foreclosure or Deed Acquired by Foreclosure or Deed  The amount of  real estate acquired by foreclosure or deed in lieu of foreclosure. usfr-fste:RealEstateOwnedAcquiredForeclosureDeed Standard OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 8/1/2004
699 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 RealEstateOwnedCapitalizedCosts String xbrli:item duration TRUE Real Estate Owned - Capitalized Costs Capitalized Costs The amounts of capitalized costs, including interest, and disclose the related policies for real estate owned. usfr-fste:RealEstateOwnedCapitalizedCosts Standard OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 8/1/2004
700 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 RealEstateOwnedEachClassRealEstate String xbrli:item duration TRUE Real Estate Owned - Each Class of Real Estate Each Class of Real Estate The amount of each class of real estate owned. usfr-fste:RealEstateOwnedEachClassRealEstate Standard OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 8/1/2004
701 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 RealEstateOwnedJudgmentSubjectRedemption Monetary xbrli:item Debit instant TRUE Real Estate Owned - in Judgment and Subject to Redemption In Judgment and Subject to Redemption The amount of  real estate in judgment and subject to redemption. usfr-fste:RealEstateOwnedJudgmentSubjectRedemption Standard OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 8/1/2004
702 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 RealEstateOwnedValuationAllowances Monetary xbrli:item Debit instant TRUE Real Estate Owned - Valuation Allowances Valuation Allowances Valuation allowances for real estate owned. usfr-fste:RealEstateOwnedValuationAllowances Standard OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 8/1/2004
703 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 ReclassificationsSecuritiesTradingCategory String xbrli:item duration TRUE Reclassifications of Securities from Trading Category Note Reclassifications of Securities from Trading Category After securitization of a mortgage loan held-for-sale, describe any significant retained mortgage-backed securities reclassifications from the trading category as noncash transfers between operating and investing activities. usfr-fste:ReclassificationsSecuritiesTradingCategory Standard FASB Statement of Financial Accounting Standard (FAS) 134 3 http://www.fasb.org/pdf/fas134.pdf 8/1/2004
704 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 Recoveries Monetary xbrli:item Credit duration TRUE Recoveries Recoveries The gross amount of actual credit recoveries. usfr-fste:Recoveries Standard AICPA Industry Audit and Accounting Guide (AAG) BNS 7 32
704 usfr-fste:Recoveries Standard OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I 8 (k) http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 8/1/2004
704 usfr-fste:Recoveries Standard SEC Regulation S-X (SX) Rule 9 3 7 (d) http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 8/1/2004
704 usfr-fste:Recoveries Standard SEC Staff Accounting Bulletins (SAB) 56
705 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 RecoveriesLoansPreviouslyChargedOff Monetary xbrli:item duration TRUE Recoveries of Loans Previously Charged Off Recoveries of Loans Previously Charged Off Amount of loans reinstated and recovered that were previously deemed uncollectible. usfr-fste:RecoveriesLoansPreviouslyChargedOff
706 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 RegulatoryDisclosures String xbrli:item duration TRUE Regulatory Disclosures Note Regulatory Disclosures Description of regulatory capital requirements, the actual or possible material effects of noncompliance with such requirements, and whether the institution is in compliance with the regulatory capital requirements. usfr-fste:RegulatoryDisclosures Standard AICPA Industry Audit and Accounting Guide (AAG) BNS 2 51
707 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 RegulatoryDisclosuresBranchesForeignInstitutions String xbrli:item instant TRUE Regulatory Disclosures - Branches of Foreign Institutions Regulatory Disclosures - Branches of Foreign Institutions Disclosures for branches of foreign institutions.  Disclosure should be made of requirements to maintain capital-equivalent deposits and supervisory-mandated reserves.  usfr-fste:RegulatoryDisclosuresBranchesForeignInstitutions Standard AICPA Statement of Position (SOP) 6-Jan 15 a
708 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 RegulatoryDisclosuresCapitalRequirementsCreditUnions String xbrli:item instant TRUE Regulatory Disclosures – Capital Requirements For Credit Unions Regulatory Disclosures – Capital Requirements For Credit Unions Disclosures for Regulatory Capital Disclosures for Credit Unions (National Credit Union Administration’s (NCUA’s) National Credit Union Share Insurance Fund (NCUSIF)) and all corporate credit unions. usfr-fste:RegulatoryDisclosuresCapitalRequirementsCreditUnions Standard AICPA Statement of Position (SOP) 6-Jan 16
709 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 RegulatoryDisclosuresCapitalRequirementsCreditUnionsNoncomplianceRegulatoryRequirements String xbrli:item instant TRUE Regulatory Disclosures – Capital Requirements For Credit Unions - Noncompliance With Regulatory Requirements Regulatory Disclosures – Capital Requirements For Credit Unions - Noncompliance With Regulatory Requirements The actual or possible material effects of noncompliance with those requirements.  usfr-fste:RegulatoryDisclosuresCapitalRequirementsCreditUnionsNoncomplianceRegulatoryRequirements
710 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 RegulatoryDisclosuresCapitalRequirementsCreditUnionsQuantitativeMeasures String xbrli:item instant TRUE Regulatory Disclosures – Capital Requirements For Credit Unions - Quantitative Measures  Regulatory Disclosures – Capital Requirements For Credit Unions - Quantitative Measures  Whether the institution is in compliance with the regulatory capital requirements, including, as of each balance sheet date presented, the following with respect to quantitative measures:  1) Whether the institution meets the definition of a complex credit union as defined by the National Credit Union Administration; 2) The institution’s required and actual capital ratios and required and actual capital amounts. 3) Factors that may significantly affect capital adequacy, such as potentially volatile components of capital, qualitative factors, or regulatory mandates.  As of each balance sheet date presented, the prompt corrective action category in which the institution was classified.  If, as of the most recent balance sheet date or issuance of the financial statements, the institution is not in compliance with capital adequacy requirements, the possible material effects of such conditions on amounts and disclosures in the financial statements.   Whether subsequent to the balance sheet date and prior to issuance of the financial statements, management believes any events or changes have occurred to change the institution’s prompt corrective action category.. usfr-fste:RegulatoryDisclosuresCapitalRequirementsCreditUnionsQuantitativeMeasures
711 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 RegulatoryDisclosuresCapitalRequirementsCreditUnionsRegulatoryRequirements String xbrli:item instant TRUE Regulatory Disclosures – Capital Requirements For Credit Unions - Regulatory Requirements Regulatory Disclosures – Capital Requirements For Credit Unions - Regulatory Requirements The entity should disclose the following in the notes to the financial statements a description of the regulatory requirements:  1) for capital adequacy purposes and 2) prompt corrective action.  usfr-fste:RegulatoryDisclosuresCapitalRequirementsCreditUnionsRegulatoryRequirements
712 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 RegulatoryDisclosuresComplianceInstitution String xbrli:item duration TRUE Regulatory Disclosures - Compliance of Institution Compliance of Institution As of each balance sheet date presented, the prompt corrective action category in which the institution was classified as of its most recent notification.  As of the most recent balance sheet, whether management believes any conditions or events since notification have changed the institution’s category.  usfr-fste:RegulatoryDisclosuresComplianceInstitution Standard AICPA Industry Audit and Accounting Guide (AAG) BNS 2 51
712 usfr-fste:RegulatoryDisclosuresComplianceInstitution Standard AICPA Industry Audit and Accounting Guide (AAG) BNS 2 52
713 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 RegulatoryDisclosuresMaterialEffectsNoncompliance String xbrli:item duration TRUE Regulatory Disclosures - Material Effects of Noncompliance Material Effects of Noncompliance If, as of the most recent balance sheet presented, the institution is either (a) not in compliance with capital adequacy requirements or (b) considered less than adequately capitalized under the prompt corrective action provisions or (c) both, disclose the possible material effects of such conditions and events on amounts and disclosures in the financial statements.  usfr-fste:RegulatoryDisclosuresMaterialEffectsNoncompliance Standard AICPA Industry Audit and Accounting Guide (AAG) BNS 2 51
714 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 RegulatoryDisclosuresQuantitative String xbrli:item instant TRUE Regulatory Disclosures - Quantitative  Regulatory Disclosures - Quantitative  Quantitative disclosures should be made, highlighting mandated deposit or reserve requirements and actual balances in those reserve or deposit accounts at the balance sheet dates reported.  usfr-fste:RegulatoryDisclosuresQuantitative Standard AICPA Statement of Position (SOP) 6-Jan 15 a
715 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 RegulatoryDisclosuresRegulatoryCapitalRatioSummary Tuple xbrli:tuple TRUE Regulatory Disclosures - Regulatory Capital Ratio Summary Regulatory Capital Ratio Summary Summary of required regulatory capital ratios such as actual ratios and amounts of Tier I leverage, Tier I risk-based, and total risk-based capital and (for savings institutions) tangible capital. usfr-fste:RegulatoryDisclosuresRegulatoryCapitalRatioSummary
716 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 RegulatoryDisclosuresRegulatoryCapitalRequirements String xbrli:item duration TRUE Regulatory Disclosures - Regulatory Capital Requirements Regulatory Capital Requirements Description of regulatory capital requirements for capital adequacy purposes and established by the prompt corrective action provisions of Section 38 of the FDI Act. usfr-fste:RegulatoryDisclosuresRegulatoryCapitalRequirements Standard AICPA Industry Audit and Accounting Guide (AAG) BNS 2 51
717 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 RegulatoryLimitationsAffectingEconomicResources String xbrli:item duration TRUE Regulatory Limitations Affecting Economic Resources Note Regulatory Limitations Affecting Economic Resources Describe any other regulatory limitations which could materially affect the economic resources of the institution and claims to those resources. usfr-fste:RegulatoryLimitationsAffectingEconomicResources Standard AICPA Industry Audit and Accounting Guide (AAG) BNS 2 53
718 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 Reinsurance String xbrli:item duration TRUE Reinsurance Reinsurance Assets and Liabilities That Generated Through Reinsurance Transactions usfr-fste:Reinsurance Standard Financial Accounting Standards Board FAS  113 27 a-b http://www.fasb.org/pdf/fas113.pdf 33939
719 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 ReinsuranceReceivable Monetary xbrli:item Debit instant TRUE Reinsurance Balances Receivable Reinsurance Receivable The amount to be collected by reinsurer from reinsured (another insurance company) for assuming the policy risks transferred by the reinsured usfr-fste:ReinsuranceReceivable Standard Financial Accounting Standards Board FAS  113 14 http://www.fasb.org/pdf/fas113.pdf 33939
720 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 ReinsuranceRecoverable Monetary xbrli:item Debit instant TRUE Reinsurance Recoverable Reinsurance Recoverable Amounts recoverable from the reinsurer under the terms of the reinsurance contract usfr-fste:ReinsuranceRecoverable Standard Financial Accounting Standards Board FAS  113 15 http://www.fasb.org/pdf/fas113.pdf 33939
721 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 ReinsuranceRecoverableChangesBalances Monetary xbrli:item duration TRUE Increase/(Decrease) in Reinsurance Recoverable Reinsurance Recoverable The change, in reinsurance recoverable recorded on the balance sheet, is needed to adjust net income in order to arrive at net cash flows provided by (used in) operations. usfr-fste:ReinsuranceRecoverableChangesBalances
722 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 ReinsuranceRecoverableUnpaidClaims Monetary xbrli:item Debit duration TRUE Reinsurance Recoverable on Unpaid Claims Reinsurance Recoverable on Unpaid Claims The total amounts recoverable from the reinsurer under the terms of the reinsurance contract for the unpaid claims usfr-fste:ReinsuranceRecoverableUnpaidClaims Standard AICPA SOP 94-5 11-Oct
722 usfr-fste:ReinsuranceRecoverableUnpaidClaims Standard AICPA SOP  5-Jan .10-.11
723 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 ReinvestmentOptions String xbrli:item instant TRUE Reinvestment Options usfr-fste:ReinvestmentOptions Standard SEC SEC Form N-1A
724 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 RelatedInterestIncome String xbrli:item duration TRUE Analysis of Interest Income and Expense Note Analysis of Interest Income and Expense For each of the last two fiscal years, for the major categories of assets and liabilities, present: (a) the dollar amount of the change in related interest income, segregated into amounts attributable to changes in volume, changes in rates and changes in rate/volume, (b) the dollar amount of the change in related interest expense, segregated into amounts attributable to changes in volume and that portion which is due to changes in rates and changes in rate/volume, (c) types and amounts of any out-of-period items and adjustments (which should be excluded from a and b above), (d) segregate amounts between domestic and foreign activities. usfr-fste:RelatedInterestIncome Standard SEC SEC Industry Guide Guide 3 I C http://www.sec.gov/divisions/corpfin/forms/industry.htm#secguide3 8/1/2004
725 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 RelatedPartyLoans String xbrli:item duration TRUE Related Party Loans Note Related Party Loans Description of related party loans, including:  (1) the aggregate amount of related party loans if they exceed 5 percent of shareholders'' equity, at the balance sheet date or at any time during the latest fiscal year, (2) an analysis of activity with respect to such loans for the latest fiscal year (i.e., beginning balance, new loans, repayments, other changes and ending balance), (3) the aggregate amount of any significant nonaccrual, past due (over 90 days), or restructured or potential problem related party loans (including additional information necessary to understand the impact on the financial statements), and (4) any related party loans not made in the ordinary course of business. usfr-fste:RelatedPartyLoans Standard AICPA Industry Audit and Accounting Guide (AAG) BNS 6 82
725 usfr-fste:RelatedPartyLoans Standard OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 8/1/2004
725 usfr-fste:RelatedPartyLoans Standard OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I 8 (j) (i) http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 8/1/2004
725 usfr-fste:RelatedPartyLoans Standard SEC Regulation S-X (SX) Rule 9 3 7 E http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 8/1/2004
725 usfr-fste:RelatedPartyLoans Standard Financial Accounting Standards Board FAS  57 4-Feb http://www.fasb.org/pdf/fas57.pdf 30011
725 usfr-fste:RelatedPartyLoans Standard SEC Regulation S-X Rule 7 3 10 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#ment 38299
726 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 RelatedPartyLoansBalances String xbrli:item duration TRUE Related Party Loans - Balances Related Party Loans Balances Movement of related party loans from beginning to end of the year. usfr-fste:RelatedPartyLoansBalances
727 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 ReserveCommissionsExpensesTaxes Monetary xbrli:item Credit instant TRUE Reserve for Commissions, Expenses and Taxes Reserve for Commissions, Expenses and Taxes The liability set up by the company to provide for commissions taxes and other expenses usfr-fste:ReserveCommissionsExpensesTaxes
728 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 ReserveCommissionsExpensesTaxesChangesBalances Monetary xbrli:item duration TRUE Increase/(Decrease) in Reserve for Commissions, Expenses and Taxes Increase/(Decrease) in Reserve for Commissions, Expenses and Taxes The change, in the reserve for commissions, expenses & taxes  recorded on the balance sheet, is needed to adjust net income in order to arrive at net cash flows provided by (used in) operations. usfr-fste:ReserveCommissionsExpensesTaxesChangesBalances Standard FASB Statement of Financial Accounting Standard (FAS) 95 http://www.fasb.org/pdf/fas95.pdf 8/1/2004
729 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 RestructuredLoans Monetary xbrli:item Debit instant TRUE Restructured Loans Restructured Loans The total value for loans with renegotiated terms because of borrowers' financial difficulty; terms usually will include lower interest rate or longer maturity dates usfr-fste:RestructuredLoans
730 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 RetailAccountsAccruedInterestPayable String xbrli:item instant TRUE Retail Accounts - Accrued Interest Payable  Retail Accounts - Accrued Interest Payable  Accrued interest payable in the amount for each classification of deposits including, retail accounts.  usfr-fste:RetailAccountsAccruedInterestPayable Standard OTS Code of Federal Regulations, Title 12 (CFR, Title 12) 563c 105 I 17
731 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 RetailDeposits Monetary xbrli:item Credit instant TRUE Deposits - Retail Retail Deposits The total of all retail deposit accounts including demand accounts, savings accounts, and certificates of deposit. usfr-fste:RetailDeposits Standard SEC SEC Industry Guide Guide 3 V D 2 http://www.sec.gov/divisions/corpfin/forms/industry.htm#secguide3 8/1/2004
732 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 ReturnEquityAssets String xbrli:item duration TRUE Return on Equity and Assets Note Return on Equity and Assets Disclosure of key ratios on assets and equity.   usfr-fste:ReturnEquityAssets Standard SEC SEC Industry Guide Guide 3 VI http://www.sec.gov/divisions/corpfin/forms/industry.htm#secguide3 8/1/2004
733 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 ReturnEquityAssetsDividendPayoutRatio Decimal xbrli:item duration TRUE Return on Equity and Assets - Dividend Payout Ratio Dividend Payout Ratio The dividend payout ratio (dividends declared per share divided by net income per share) for each of the last three fiscal years. usfr-fste:ReturnEquityAssetsDividendPayoutRatio Standard SEC SEC Industry Guide Guide 3 VI http://www.sec.gov/divisions/corpfin/forms/industry.htm#secguide3 8/1/2004
734 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 ReturnEquityAssetsEquityAssetsRatio Decimal xbrli:item instant TRUE Return on Equity and Assets - Equity to Assets Ratio Equity to Assets Ratio The equity to assets ratio (average equity divided by average total assets) for each of the last three fiscal years. usfr-fste:ReturnEquityAssetsEquityAssetsRatio Standard SEC SEC Industry Guide Guide 3 VI http://www.sec.gov/divisions/corpfin/forms/industry.htm#secguide3 8/1/2004
735 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 ReturnEquityAssetsOtherOperationsRatios Decimal xbrli:item duration TRUE Return on Equity and Assets - Other Operations Ratios Other Operations Ratios For each of the last three fiscal years, disclose any other ratios necessary to explain the operations of the registrant. usfr-fste:ReturnEquityAssetsOtherOperationsRatios Standard SEC SEC Industry Guide Guide 3 VI http://www.sec.gov/divisions/corpfin/forms/industry.htm#secguide3 8/1/2004
736 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 ReturnEquityAssetsReturnAssets Decimal xbrli:item duration TRUE Return on Equity and Assets - Return on Assets Return on Assets Return on assets ratio (net income divided by average total assets) for each of the last three fiscal years. usfr-fste:ReturnEquityAssetsReturnAssets Standard SEC SEC Industry Guide Guide 3 VI http://www.sec.gov/divisions/corpfin/forms/industry.htm#secguide3 8/1/2004
737 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 ReturnEquityAssetsReturnEquity Decimal xbrli:item duration TRUE Return on Equity and Assets - Return on Equity Return on Equity Return on equity ratio (net income divided by average equity) for each of the last three fiscal years. usfr-fste:ReturnEquityAssetsReturnEquity Standard SEC SEC Industry Guide Guide 3 VI http://www.sec.gov/divisions/corpfin/forms/industry.htm#secguide3 8/1/2004
738 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 RevenueLifePremiumAnnuityRevenue Monetary xbrli:item Credit duration TRUE Life and Annuity Premiums Life and Annuity premiums earned usfr-fste:RevenueLifePremiumAnnuityRevenue
739 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 RevenuePolicyCharges Monetary xbrli:item Credit duration TRUE Policy Charges Policy Charges Earned policy charges on insurance polices usfr-fste:RevenuePolicyCharges Standard SEC Regulation S-X Rule 7 4 1 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#till 38299
740 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 RevenuePremiumRevenue Monetary xbrli:item Credit duration TRUE Premium Revenue Premium Revenue Earned premiums on insurance policies usfr-fste:RevenuePremiumRevenue Standard Financial Accounting Standards Board FAS  60 13-16 http://www.fasb.org/pdf/fas60.pdf 30103
740 usfr-fste:RevenuePremiumRevenue Standard Financial Accounting Standards Board FAS  97 15-21 http://www.fasb.org/pdf/fas97.pdf 32112
740 usfr-fste:RevenuePremiumRevenue Standard Financial Accounting Standards Board FAS  113 17-18, 21-26 http://www.fasb.org/pdf/fas113.pdf 33939
740 usfr-fste:RevenuePremiumRevenue Standard Financial Accounting Standards Board FAS  120 6-Apr http://www.fasb.org/pdf/fas120.pdf 34700
740 usfr-fste:RevenuePremiumRevenue Standard SEC Regulation S-X Rule 7 4 1 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#till 38299
740 usfr-fste:RevenuePremiumRevenue Standard AICPA Statement of Position 95-1 12
741 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 RevenuePremiumRevenueAbstract String abstract xbrli:item duration TRUE Premium Revenue Earned premiums on insurance policies  Note: This element serves as a category heading only.  No data may be tagged to this element.   usfr-fste:RevenuePremiumRevenueAbstract
742 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 RevenuePropertyLiabilityPremiumRevenue Monetary xbrli:item Credit duration TRUE Property - Liability Premiums Property-Liability premiums earned usfr-fste:RevenuePropertyLiabilityPremiumRevenue
743 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 RevolvingCredit Monetary xbrli:item Debit instant TRUE Loans - Installment - Revolving Credit Revolving credit The amount of revolving credit installment loans to individuals.   usfr-fste:RevolvingCredit Standard AICPA Industry Audit and Accounting Guide (AAG) BNS 6 75
743 usfr-fste:RevolvingCredit Standard AICPA Statement of Position (SOP) 6-Jan 13 (e)
743 usfr-fste:RevolvingCredit Standard OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I 8 (b) (iiii) http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 8/1/2004
743 usfr-fste:RevolvingCredit Standard SEC Regulation S-X (SX) Rule 9 3 7 (a) -4 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 8/1/2004
744 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 RiskElements String xbrli:item duration TRUE Risk Elements Note Risk Elements Description and amounts of nonaccrual, past due and restricted loans, potential problem loans, foreign outstandings, loan concentrations, and other interest-bearing assets that would be disclosed as loans.   usfr-fste:RiskElements Standard SEC SEC Industry Guide Guide 3 III C 1 http://www.sec.gov/divisions/corpfin/forms/industry.htm#secguide3 8/1/2004
745 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 RiskElementsForeignOutstandings String xbrli:item duration TRUE Risk Elements - Foreign Outstanding Foreign Outstandings As of the end of each of the last three fiscal years, describe the name of the country and aggregate amount of cross-border outstandings to borrowers in each foreign country where such outstandings exceed one percent of total assets, by the following categories: (a) governments and official institutions, (b) banks and other financial institutions, (c) commercial and industrial, and (d) other loans.  Where current conditions in a foreign country give rise to liquidity problems that are expected to have an impact on timely repayment of interest or principal, describe its nature and impact.  For each country whose aggregate outstandings to all borrowers in that country are one percent or more of total assets, disclose the changes in aggregate outstandings in each country showing: (a) the aggregate outstandings at beginning of period, (b) net change in short-term outstandings, and changes in (c) additional outstandings, (d) interest income accrued, (e) collections of principal, (f) collections of accrued interest, (g) other changes, (h) aggregate outstanding at end of period, (i) changes in the amount of short-term outstandings that are included in the aggregate outstandings at the end of period, and (j) the total amounts recognized as interest income and total interest collected on all outstandings.  If a material portion of the outstandings to any country is restructured, or if a material portion may be subject to restructuring pursuant to an agreement in principle or its equivalent, for each country disclose: (a) amount restructured (or subject to), (b) weighted-average year of maturity, including any grace periods, prior to the restructuring, (c) weighted-average year of maturity, including any grace periods, after the restructuring, (d) weighted-average interest rate prior to the restructuring, (e) weighted-average interest rate after the restructuring, (f) a description of any commitments arising or expected to arise with the restructuring, (g) the amount of outstandings that has been or is expected to be removed from nonaccrual status as a result of restructuring, and (h) an explanation that the information is subject to change for tentative agreements.  For each of the last three fiscal years, for countries whose outstandings are between .75 percent and 1.0 percent of total assets, disclose the names of the countries and the respective aggregate amounts outstandings.  If a significant amount of foreign outstandings is in the amounts disclosed in nonaccrual, past due, restricted or problem loans, disclose each country and related amounts. usfr-fste:RiskElementsForeignOutstandings Standard SEC SEC Industry Guide Guide 3 III C 3 http://www.sec.gov/divisions/corpfin/forms/industry.htm#secguide3 8/1/2004
746 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 RiskElementsLoanConcentrations String xbrli:item duration TRUE Risk Elements - Loan Concentrations Loan Concentrations Description of any concentration of loans (loans to a number of borrowers engaged in similar activities) exceeding 10 percent of total loans that is not otherwise disclosed as a category of loans.  Also disclose if a significant amount of the loan concentrations are included in the amounts disclosed as nonaccrual, past due, and restructured loans or potential problem loans. usfr-fste:RiskElementsLoanConcentrations Standard SEC SEC Industry Guide Guide 3 III C 4 http://www.sec.gov/divisions/corpfin/forms/industry.htm#secguide3 8/1/2004
747 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 RiskElementsNonaccrualPastDueRestrictedLoans String xbrli:item duration TRUE Risk Elements - Nonaccrual, Past Due and Restricted Loans NonAccrual, Past Due and Restricted Loans As of the end of each of the last five fiscal years, include the aggregate amount of loans in each of the following categories: (a) loans accounted for on a nonaccrual basis, (b) accruing loans that are contractually past due 90 days or more as to interest or principal payments, and (c) loans not included in a or b that are defined as "troubled debt restructurings".  As of the most recent fiscal year, present: (a) the gross income that would have been reported in the year for loans included above if the loans had been current in accordance with their original terms and had been outstanding throughout the year or since origination, if held for part of the year, and the amount of interest income on those loans that was included in net income.  Also disclose the policy for placing loans on non-accrual status. usfr-fste:RiskElementsNonaccrualPastDueRestrictedLoans Standard SEC SEC Industry Guide Guide 3 III C 1 http://www.sec.gov/divisions/corpfin/forms/industry.htm#secguide3 8/1/2004
748 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 RiskElementsOtherInterestBearingAssets String xbrli:item duration TRUE Risk Elements - Other Interest Bearing Assets Other Interest Bearing Assets Description of the nature and amounts of any other interest-bearing assets. usfr-fste:RiskElementsOtherInterestBearingAssets Standard SEC SEC Industry Guide Guide 3 III D http://www.sec.gov/divisions/corpfin/forms/industry.htm#secguide3 8/1/2004
749 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 RiskElementsPotentialProblemLoans String xbrli:item duration TRUE Risk Elements - Potential Problem Loans Potential Problem Loans As of the most recent fiscal year end describe the nature and extent of any loans that are not disclosed as nonaccrual, past due or restricted, but where known information about possible credit problems of borrowers (that are not related to transfer risk inherent in cross-border lending activities) causes management to have serious doubts as to the ability of such borrowers to comply with the present loan repayment terms. usfr-fste:RiskElementsPotentialProblemLoans Standard SEC SEC Industry Guide Guide 3 III C 1 http://www.sec.gov/divisions/corpfin/forms/industry.htm#secguide3 8/1/2004
750 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 SaleMortgageLoans Monetary xbrli:item duration TRUE Sale of Mortgage Loans Sale of Mortgage Loans The gross proceeds from the sale of mortgage loans investments usfr-fste:SaleMortgageLoans Standard FASB Statement of Financial Accounting Standard (FAS) 95 http://www.fasb.org/pdf/fas95.pdf 8/1/2004
751 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 SalesFederalReserveStock Monetary xbrli:item duration TRUE Sales of Federal Reserve Stock Sales of Federal Reserve Stock Sales of stock related to Federal Reserve Stock. usfr-fste:SalesFederalReserveStock
752 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 SavingsAccruedInterestPayable String xbrli:item instant TRUE Savings - Accrued Interest Payable  Savings - Accrued Interest Payable  Accrued interest payable in the amount for each classification of deposits including, savings.  usfr-fste:SavingsAccruedInterestPayable Standard OTS Code of Federal Regulations, Title 12 (CFR, Title 12) 563c 107 I 19
753 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 ScheduleDeposits String xbrli:item duration TRUE Schedule of Deposits Note Schedule of Deposits Description and amounts of different types of deposits. usfr-fste:ScheduleDeposits Standard SEC Regulation S-X (SX) Rule 9 3 10 3 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 8/1/2004
754 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 ScheduleDepositsAmountForeignInterestBearingDeposits Monetary xbrli:item Credit instant TRUE Schedule of Deposits - Foreign - Interest Bearing Foreign Interest Bearing Deposits The amount of interest-bearing deposits in foreign banking offices. usfr-fste:ScheduleDepositsAmountForeignInterestBearingDeposits Standard SEC Regulation S-X (SX) Rule 9 3 12 A http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 8/1/2004
755 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 ScheduleDepositsAmountForeignNoninterestBearingDeposits Monetary xbrli:item Credit instant TRUE Schedule of Deposits - Foreign - Noninterest Bearing Foreign NonInterest Bearing Deposits The amount of noninterest-bearing deposits in foreign banking offices. usfr-fste:ScheduleDepositsAmountForeignNoninterestBearingDeposits Standard SEC Regulation S-X (SX) Rule 9 3 12 A http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 8/1/2004
756 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 ScheduleDepositsDomesticBankDeposits String xbrli:item duration TRUE Schedule of Deposits - Domestic - Bank Average Domestic Bank Deposits For each of the last three fiscal years presented, include the average amount of and average rate paid on each of the following deposit categories, if in excess of 10 percent of average total deposits:  (a) noninterest-bearing demand deposits, (b) interest-bearing demand deposits, (c) savings deposits, and (d) time deposits. usfr-fste:ScheduleDepositsDomesticBankDeposits Standard SEC SEC Industry Guide Guide 3 V A http://www.sec.gov/divisions/corpfin/forms/industry.htm#secguide3 8/1/2004
757 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 ScheduleDepositsDomesticTimeCertificates String xbrli:item duration TRUE Schedule of Deposits - Domestic - Time Domestic Time Certificates The amount outstanding of time certificates of deposit in amounts of $100,000 or more and other time deposits of $100,000 or more issued by domestic offices by time remaining until maturity: (a) three months or less, (b) over three through six months, (c) over six through 12 months, (d) over 12 months. usfr-fste:ScheduleDepositsDomesticTimeCertificates Standard SEC SEC Industry Guide Guide 3 V D http://www.sec.gov/divisions/corpfin/forms/industry.htm#secguide3 8/1/2004
758 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 ScheduleDepositsForeignBankDeposits String xbrli:item duration TRUE Schedule of Deposits - Foreign - Bank Average Foreign Bank Deposits For each of the last three fiscal years presented, include the average amount of and average rate paid on each of the following deposit categories, if in excess of 10 percent of average total deposits:  (a) banks located in foreign countries (including foreign branches of other U.S. banks), (b) foreign governments and official institutions, (c) other foreign demand deposits, (d) other foreign time and savings deposits.  usfr-fste:ScheduleDepositsForeignBankDeposits Standard SEC SEC Industry Guide Guide 3 V A http://www.sec.gov/divisions/corpfin/forms/industry.htm#secguide3 8/1/2004
759 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 ScheduleDepositsForeignDepositsDomesticOffices String xbrli:item duration TRUE Schedule of Deposits - Foreign - In Domestic Offices Foreign Deposits in Domestic Offices The aggregate amount of deposits by foreign depositors in domestic offices for each of the last three fiscal years presented. usfr-fste:ScheduleDepositsForeignDepositsDomesticOffices Standard SEC SEC Industry Guide Guide 3 V C http://www.sec.gov/divisions/corpfin/forms/industry.htm#secguide3 8/1/2004
760 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 ScheduleDepositsForeignTimeCertificates Monetary xbrli:item Credit instant TRUE Schedule of Deposits - Foreign - Time Foreign Time Certificates The amount outstanding of time certificates of deposits and other time deposits in amount of $100,000 or more issued by foreign offices. usfr-fste:ScheduleDepositsForeignTimeCertificates Standard SEC SEC Industry Guide Guide 3 V E http://www.sec.gov/divisions/corpfin/forms/industry.htm#secguide3 8/1/2004
761 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 ScheduleDepositsInterestBearing Monetary xbrli:item Credit instant TRUE Schedule of Deposits - Interest Bearing Interest Bearing The amount of interest-bearing deposits. usfr-fste:ScheduleDepositsInterestBearing Standard SEC Regulation S-X (SX) Rule 9 3 10 3 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 8/1/2004
762 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 ScheduleDepositsInterestPenaltiesEarlyWithdrawals Monetary xbrli:item Credit instant TRUE Schedule of Deposits - Interest Penalties for Early Withdrawals Interest Penalties for Early Withdrawals The amount of interest penalties assessed for early withdrawal of deposits that should be reported as a reduction of interest expense. usfr-fste:ScheduleDepositsInterestPenaltiesEarlyWithdrawals Standard OTS Federal Regulation (FR) 563c-Accounting Requirements 102 II http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 8/1/2004
763 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 ScheduleDepositsNegotiableOrderWithdrawalMoneyMarket Monetary xbrli:item Credit instant TRUE Schedule of Deposits - Negotiable Order of Withdrawal (NOW) and Money Market Negotiable Order of Withdrawal and Money Market The amount of Negotiable Order of Withdrawal (NOW) and Money Market Deposits Accounts (MMDA). usfr-fste:ScheduleDepositsNegotiableOrderWithdrawalMoneyMarket Standard OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 8/1/2004
764 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 ScheduleDepositsNoninterestBearing Monetary xbrli:item Credit instant TRUE Schedule of Deposits - Noninterest Bearing NonInterest Bearing The amount of noninterest-bearing deposits. usfr-fste:ScheduleDepositsNoninterestBearing Standard SEC Regulation S-X (SX) Rule 9 3 10 3 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 8/1/2004
765 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 ScheduleDepositsRetailDepositAccounts String xbrli:item duration TRUE Schedule of Deposits - Retail Accounts Retail Deposit Accounts Description and summary of retail deposit accounts, including maturity schedules. usfr-fste:ScheduleDepositsRetailDepositAccounts Standard OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I 14 (a) (iiii) http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 8/1/2004
765 usfr-fste:ScheduleDepositsRetailDepositAccounts Standard SEC Regulation S-X (SX)  Rule 9 3 12 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 8/1/2004
766 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 ScheduleDepositsRetailDepositAccountsInterestExpenseRetailDeposits Monetary xbrli:item Credit instant TRUE Schedule of Deposits - Retail - Interest Expense Interest Expense on Retail Deposits Accounts Total amount of interest expense on retail deposit accounts. usfr-fste:ScheduleDepositsRetailDepositAccountsInterestExpenseRetailDeposits
767 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 ScheduleDepositsRetailDepositAccountsMaturityScheduleRetailCertificatesDeposits String xbrli:item duration TRUE Schedule of Deposits - Retail - Maturity Schedule of Certificates of Deposits Maturity Schedule of Retail Certificates of Deposits A summary of fair value of retail certificates of deposits by selected maturity categories. usfr-fste:ScheduleDepositsRetailDepositAccountsMaturityScheduleRetailCertificatesDeposits
768 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 ScheduleDepositsRetailDepositAccountsSummaryInterestExpenseRetailDeposits String xbrli:item duration TRUE Schedule of Deposits - Retail - Summary Interest Expense Summary of Interest Expense on Retail Deposits Accounts Summary of interest expense on retail deposit accounts by type. usfr-fste:ScheduleDepositsRetailDepositAccountsSummaryInterestExpenseRetailDeposits
769 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 ScheduleDepositsSavingsDeposits Monetary xbrli:item Credit instant TRUE Schedule of Deposits - Savings Savings Deposits The amount of savings deposits, including interest-bearing deposits without stated maturity or advance notification requirements prior to withdrawal. usfr-fste:ScheduleDepositsSavingsDeposits Standard OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 8/1/2004
770 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 ScheduleDepositsTimeDeposits Monetary xbrli:item Credit instant TRUE Schedule of Deposits - Time Time Deposits The amount of time deposits, including deposits with stated maturities or other withdrawal conditions. usfr-fste:ScheduleDepositsTimeDeposits Standard OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 8/1/2004
770 usfr-fste:ScheduleDepositsTimeDeposits Standard OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I 14 (a) (iiii) http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 8/1/2004
770 usfr-fste:ScheduleDepositsTimeDeposits Standard SEC Regulation S-X (SX)  Rule 9 3 12 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 8/1/2004
771 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 ScheduleDepositsWholesaleDepositAccounts String xbrli:item duration TRUE Schedule of Deposits - Wholesale Deposit Accounts Wholesale Deposit Accounts Description and summary of wholesale deposit accounts, including maturity schedules. usfr-fste:ScheduleDepositsWholesaleDepositAccounts Standard OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I 14 (a) (iiii) http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 8/1/2004
771 usfr-fste:ScheduleDepositsWholesaleDepositAccounts Standard SEC Regulation S-X (SX)  Rule 9 3 12 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 8/1/2004
772 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 ScheduleDepositsWholesaleDepositAccountsInterestExpenseWholesaleDepositsAccounts Monetary xbrli:item Credit duration TRUE Schedule of Deposits - Wholesale - Interest Expense Interest Expense on Wholesale Deposit Accounts Total amount of interest expense on wholesale deposit accounts. usfr-fste:ScheduleDepositsWholesaleDepositAccountsInterestExpenseWholesaleDepositsAccounts
773 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 ScheduleDepositsWholesaleDepositAccountsMaturityScheduleWholesaleCertificatesDeposits String xbrli:item duration TRUE Schedule of Deposits - Wholesale - Maturity Schedule of Certificates of Deposits Maturity Schedule of Wholesale Certificates of Deposits A summary of fair value of wholesale certificates of deposits by selected maturity categories. usfr-fste:ScheduleDepositsWholesaleDepositAccountsMaturityScheduleWholesaleCertificatesDeposits
774 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 ScheduleInvestmentSecurities String xbrli:item instant TRUE Schedule of Investment Securities Note Schedule of Investment Securities Describe the amount of taxable and nontaxable interest income and dividends from investment securities. usfr-fste:ScheduleInvestmentSecurities Standard SEC Regulation S-X (SX) Rule 9 4 2 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#see 8/1/2004
775 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 ScheduleInvestmentSecuritiesDividends Monetary xbrli:item Credit duration TRUE Investment Securities - Dividends Dividends The amount of dividends for investments securities. usfr-fste:ScheduleInvestmentSecuritiesDividends Standard SEC Regulation S-X (SX) Rule 9 4 2 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#see 8/1/2004
776 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 ScheduleInvestmentSecuritiesNontaxableInterestIncome Monetary xbrli:item Credit duration TRUE Investment Securities - Nontaxable Interest Income NonTaxable Interest Income The amount of nontaxable interest income for investment securities and  usfr-fste:ScheduleInvestmentSecuritiesNontaxableInterestIncome Standard SEC Regulation S-X (SX) Rule 9 4 2 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#see 8/1/2004
777 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 ScheduleInvestmentSecuritiesTaxableInterestIncome Monetary xbrli:item Credit duration TRUE Investment Securities - Taxable Interest Income Taxable Interest Income The amount of taxable interest income for investment securities. usfr-fste:ScheduleInvestmentSecuritiesTaxableInterestIncome Standard SEC Regulation S-X (SX) Rule 9 4 2 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#see 8/1/2004
778 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 ScheduleLongTermBorrowingsBankOtherSubsidiaries Monetary xbrli:item Credit instant TRUE Schedule of Long-Term Borrowings - Bank and Other Subsidiaries Bank and Other Subsidiaries Amount of long-term borrowings of bank and other subsidiaries excluding that of parent company. usfr-fste:ScheduleLongTermBorrowingsBankOtherSubsidiaries
779 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 ScheduleLongTermBorrowingsParentCompany Monetary xbrli:item Credit instant TRUE Schedule of Long-Term Borrowings - Parent Company Parent Company Amount of long-term borrowings of parent company only. usfr-fste:ScheduleLongTermBorrowingsParentCompany
780 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 ScheduleShortTermBorrowings String xbrli:item duration TRUE Schedule of Short-Term Borrowings Note Schedule of Short-Term Borrowings Disclosure of information (e.g. terms, outstanding balance at year end, weighted-average interest rates at the end of year and for entire year, maximum outstanding balance at any month-end, weighted-average outstanding balance for year) for each category of short-term borrowings for which the average balance outstanding during the year was 30% or more of stockholders'' equity at the end of the year. usfr-fste:ScheduleShortTermBorrowings Standard OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 8/1/2004
780 usfr-fste:ScheduleShortTermBorrowings Standard SEC Regulation S-X (SX) Rule 9 3 13 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 8/1/2004
780 usfr-fste:ScheduleShortTermBorrowings Standard SEC SEC Industry Guide Guide 3 VII http://www.sec.gov/divisions/corpfin/forms/industry.htm#secguide3 8/1/2004
781 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 ScheduleShortTermBorrowingsFederalFundsPurchasedSecuritiesSold Monetary xbrli:item Credit instant TRUE Schedule of Short-Term Borrowings - Federal Funds Purchased and Securities Sold Federal Funds Purchased and Securities Sold The amount due for federal funds purchased and securities sold under repurchase agreements (on a gross basis). usfr-fste:ScheduleShortTermBorrowingsFederalFundsPurchasedSecuritiesSold Standard OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 8/1/2004
781 usfr-fste:ScheduleShortTermBorrowingsFederalFundsPurchasedSecuritiesSold Standard SEC Regulation S-X (SX) Rule 9 3 13 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 8/1/2004
782 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 ScheduleShortTermBorrowingsPolicyRequiringCollateralSecurities String xbrli:item duration TRUE Schedule of Short-Term Borrowings - Policy for Requiring Collateral or Securities Policy for Requiring Collateral or Security The policy for requiring collateral or other security for repurchase agreements or securities lending transactions. usfr-fste:ScheduleShortTermBorrowingsPolicyRequiringCollateralSecurities Standard AICPA Industry Audit and Accounting Guide (AAG) BNS 12 32
782 usfr-fste:ScheduleShortTermBorrowingsPolicyRequiringCollateralSecurities Standard FASB Statement of Financial Accounting Standard (FAS) 140 17 A http://www.fasb.org/pdf/fas140.pdf 8/1/2004
783 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 ScheduleShortTermBorrowingsUnusedLinesCredit String xbrli:item duration TRUE Schedule of Short-Term Borrowings - Unused Lines of Credit Unused Lines of Credit The amount and terms (including commitment fees and the conditions under which lines may be withdrawn) of unused lines of credit, if significant, with separate disclosure of the amount supporting commercial paper or other borrowing arrangements. usfr-fste:ScheduleShortTermBorrowingsUnusedLinesCredit Standard OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 8/1/2004
784 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 ScheduleShortTermBorrowingsUnusedLinesCreditShortTermFinancing Monetary xbrli:item instant TRUE Schedule of Short-Term Borrowings - Unused Lines of Credit for Short-Term Financing Unused Lines of Credit for Short-Term Financing The amount of any unused lines of credit for short-term financing. usfr-fste:ScheduleShortTermBorrowingsUnusedLinesCreditShortTermFinancing Standard SEC Regulation S-X (SX) Rule 9 3 13 A http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 8/1/2004
785 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 SecuritiesAnyIssuerGreaterThan10StockholderSEquity String xbrli:item duration TRUE Securities of Any Issuer Greater than 10% of Stockholder's Equity Note Securities of Any Issuer Greater than 10% of Stockholder's Equity As of the end of the last fiscal year presented, if the aggregate book value of the securities of any issuer is greater than 10 percent of stockholders'' equity, disclose: (a) name of the issuer, (b) aggregate book value, (c) aggregate market value. usfr-fste:SecuritiesAnyIssuerGreaterThan10StockholderSEquity Standard SEC SEC Industry Guide Guide 3 II C http://www.sec.gov/divisions/corpfin/forms/industry.htm#secguide3 8/1/2004
786 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 SecuritiesAvailableSaleCorporateDebtSecurities Monetary xbrli:item Debit instant TRUE Available-for-Sale Securities - Corporate Debt - Fair Value Corporate Debt Securities Fair value of Corporate debt Securities available-for-sale usfr-fste:SecuritiesAvailableSaleCorporateDebtSecurities Standard AICPA Industry Audit and Accounting Guide (AAG) BNS 5 103
786 usfr-fste:SecuritiesAvailableSaleCorporateDebtSecurities Standard AICPA Industry Audit and Accounting Guide (AAG) CRU 4 28
786 usfr-fste:SecuritiesAvailableSaleCorporateDebtSecurities Standard OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 8/1/2004
786 usfr-fste:SecuritiesAvailableSaleCorporateDebtSecurities Standard SEC Regulation S-X (SX) Rule 9 3 6 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 8/1/2004
787 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 SecuritiesAvailableSaleDebtSecuritiesIssuedForeignGovernments Monetary xbrli:item Debit instant TRUE Available-for-Sale Securities - Debt Issued by Foreign Governments - Fair Value Debt Securities Issued by Foreign Governments Fair value of Debt Securities issued by Foreign Governments available-for-sale usfr-fste:SecuritiesAvailableSaleDebtSecuritiesIssuedForeignGovernments Standard AICPA Industry Audit and Accounting Guide (AAG) BNS 5 103
787 usfr-fste:SecuritiesAvailableSaleDebtSecuritiesIssuedForeignGovernments Standard AICPA Industry Audit and Accounting Guide (AAG) CRU 4 28
787 usfr-fste:SecuritiesAvailableSaleDebtSecuritiesIssuedForeignGovernments Standard OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 8/1/2004
787 usfr-fste:SecuritiesAvailableSaleDebtSecuritiesIssuedForeignGovernments Standard SEC Regulation S-X (SX) Rule 9 3 6 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 8/1/2004
788 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 SecuritiesAvailableSaleEncumbered Monetary xbrli:item Debit instant TRUE Available-for-Sale Securities - Encumbered - Fair Value Encumbered The asset is pledged to another secured party(ies) who has the right by to sell or repledge the collateral. usfr-fste:SecuritiesAvailableSaleEncumbered Standard AICPA Industry Audit and Accounting Guide (AAG) BNS 7 63 (c)
788 usfr-fste:SecuritiesAvailableSaleEncumbered Standard FASB Statement of Financial Accounting Standard (FAS) 115 http://www.fasb.org/pdf/fas115.pdf 8/1/2004
788 usfr-fste:SecuritiesAvailableSaleEncumbered Standard OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I 7 http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 8/1/2004
789 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 SecuritiesAvailableSaleEquitySecurities Monetary xbrli:item Debit instant TRUE Available-for-Sale Securities - Equity - Fair Value Securities Available-for-Sale - Equity Securities - Fair Value Available-for-Sale Securities - Equity - Fair Value - Total Available-for-Sale Securities - Equity - Fair Value - Total Fair value of Equity Securities available-for-sale usfr-fste:SecuritiesAvailableSaleEquitySecurities Standard AICPA Industry Audit and Accounting Guide (AAG) BNS 5 103
789 usfr-fste:SecuritiesAvailableSaleEquitySecurities Standard AICPA Industry Audit and Accounting Guide (AAG) CRU 4 28
789 usfr-fste:SecuritiesAvailableSaleEquitySecurities Standard OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 8/1/2004
789 usfr-fste:SecuritiesAvailableSaleEquitySecurities Standard SEC Regulation S-X (SX) Rule 9 3 6 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 8/1/2004
790 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 SecuritiesAvailableSaleEquitySecuritiesAmortizedCost Monetary xbrli:item instant TRUE Available-for-Sale Securities - Equity - Amortized Cost Securities Available-for-Sale - Equity Securities - Amortized Cost Available-for-Sale Securities - Equity - Amortized Cost - Total Available-for-Sale Securities - Equity - Amortized Cost - Total The amortized cost of equity securities held in an available-for-sale portfolio usfr-fste:SecuritiesAvailableSaleEquitySecuritiesAmortizedCost
791 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 SecuritiesAvailableSaleEquitySecuritiesCommonStockAmortizedCost Monetary xbrli:item instant TRUE Available-for-Sale Securities - Equity - Common Stock - Amortized Cost Securities Available-for-Sale - Equity Securities - Amortized Cost - Common Stock The amortized cost of common stock held in an available-for-sale portfolio usfr-fste:SecuritiesAvailableSaleEquitySecuritiesCommonStockAmortizedCost
792 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 SecuritiesAvailableSaleEquitySecuritiesCommonStockFairValue Monetary xbrli:item Debit instant TRUE Available-for-Sale Securities - Equity - Common Stock - Fair Value Securities Available-for-Sale - Equity Securities - Fair Value - Common Stock The fair value of common stock held in an available-for-sale portfolio usfr-fste:SecuritiesAvailableSaleEquitySecuritiesCommonStockFairValue Standard SEC Regulation S-X Rule 7 3 1 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#till 38299
793 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 SecuritiesAvailableSaleEquitySecuritiesPreferredStockAmortizedCost Monetary xbrli:item instant TRUE Available-for-Sale Securities - Equity - Preferred Stock - Amortized Cost Securities Available-for-Sale - Equity Securities - Amortized Cost - Preferred Stock The amortized cost of preferred stock held in an available-for-sale portfolio usfr-fste:SecuritiesAvailableSaleEquitySecuritiesPreferredStockAmortizedCost
794 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 SecuritiesAvailableSaleEquitySecuritiesPreferredStockFairValue Monetary xbrli:item Debit instant TRUE Available-for-Sale Securities - Equity - Preferred Stock - Fair Value Securities Available-for-Sale - Equity Securities - Fair Value - Preferred Stock The fair value of preferred stock held in an available-for-sale portfolio usfr-fste:SecuritiesAvailableSaleEquitySecuritiesPreferredStockFairValue
795 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 SecuritiesAvailableSaleFixedMaturitiesAmortizedCost Monetary xbrli:item instant TRUE Available-for-Sale Securities - Fixed Maturity - Amortized Cost Securities Available-for-Sale - Fixed Maturities - Amortized Cost Available-for-Sale Securities - Fixed Maturity - Amortized Cost - Total Available-for-Sale Securities - Fixed Maturity - Amortized Cost - Total The amortized cost of fixed maturity securities held in an available-for-sale portfolio usfr-fste:SecuritiesAvailableSaleFixedMaturitiesAmortizedCost
796 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 SecuritiesAvailableSaleFixedMaturitiesFairValue Monetary xbrli:item Debit instant TRUE Available-for-Sale Securities - Fixed Maturity - Fair Value Securities Available-for-Sale - Fixed Maturities - Fair Value Available-for-Sale Securities - Fixed Maturity - Fair Value - Total Available-for-Sale Securities - Fixed Maturity - Fair Value - Total The fair value amount of fixed maturity securities that are available-for-sale usfr-fste:SecuritiesAvailableSaleFixedMaturitiesFairValue
797 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 SecuritiesAvailableSaleMortgageBackedSecurities Monetary xbrli:item Debit instant TRUE Available-for-Sale Securities - Mortgage Backed Securities (MBS) - Fair Value Mortgage Backed Securities The fair value of all mortgage-backed securities, including mortgage pass-through securities, collateralized mortgage obligations (CMO), real estate mortgage investment conduits (REMICs), CMO and REMIC residuals, and stripped mortgage-backed securities.  Exclude the following: (1) securities backed by loans extended under home equity lines, (2) bonds issued by the Federal National Mortgage Association (FNMA) and the Federal Home Loan Mortgage Corporation (FHLMC) that are collateralized by mortgages and mortgage-backed bonds issued by non-US Government issuers, (3) participation certificates issued by the Export-Import Bank and the General Services Administration, and (4) participation certificates issued by a Federal Intermediate Credit Bank. usfr-fste:SecuritiesAvailableSaleMortgageBackedSecurities Standard AICPA Industry Audit and Accounting Guide (AAG) BNS 5 103
797 usfr-fste:SecuritiesAvailableSaleMortgageBackedSecurities Standard AICPA Industry Audit and Accounting Guide (AAG) CRU 4 28
797 usfr-fste:SecuritiesAvailableSaleMortgageBackedSecurities Standard OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 8/1/2004
797 usfr-fste:SecuritiesAvailableSaleMortgageBackedSecurities Standard SEC Regulation S-X (SX) Rule 9 3 6 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 8/1/2004
798 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 SecuritiesAvailableSaleOtherDebtSecurities Monetary xbrli:item Debit instant TRUE Available-for-Sale Securities - Fixed Maturity - Other - Fair Value Other Debt Securities Fair value of Other debt Securities available-for-sale usfr-fste:SecuritiesAvailableSaleOtherDebtSecurities Standard AICPA Industry Audit and Accounting Guide (AAG) BNS 5 103
798 usfr-fste:SecuritiesAvailableSaleOtherDebtSecurities Standard AICPA Industry Audit and Accounting Guide (AAG) CRU 4 28
798 usfr-fste:SecuritiesAvailableSaleOtherDebtSecurities Standard OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 8/1/2004
798 usfr-fste:SecuritiesAvailableSaleOtherDebtSecurities Standard SEC Regulation S-X (SX) Rule 9 3 6 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 8/1/2004
799 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 SecuritiesAvailableSalesFederalHomeLoanBankStockParValue Monetary xbrli:item Debit instant TRUE Available-for-Sale Securities - Federal Home Loan Bank Stock - Par Value Federal Home Loan Bank Stock Amount of Federal Home Loan Bank Stock required to be held by law that is available-for-sale at par value. usfr-fste:SecuritiesAvailableSalesFederalHomeLoanBankStockParValue
800 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 SecuritiesAvailableSaleStatesWithinUSPoliticalSubdivisionsStates Monetary xbrli:item Debit instant TRUE Available-for-Sale Securities - States Within US and Political Subdivisions of States - Fair Value States Within US and Political Subdivisions of States Fair value of investments in bonds of States within the US and political subdivisions of the states available-for-sale usfr-fste:SecuritiesAvailableSaleStatesWithinUSPoliticalSubdivisionsStates Standard AICPA Industry Audit and Accounting Guide (AAG) BNS 5 103
800 usfr-fste:SecuritiesAvailableSaleStatesWithinUSPoliticalSubdivisionsStates Standard AICPA Industry Audit and Accounting Guide (AAG) CRU 4 28
800 usfr-fste:SecuritiesAvailableSaleStatesWithinUSPoliticalSubdivisionsStates Standard OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 8/1/2004
800 usfr-fste:SecuritiesAvailableSaleStatesWithinUSPoliticalSubdivisionsStates Standard SEC Regulation S-X (SX) Rule 9 3 6 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 8/1/2004
801 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 SecuritiesAvailableSaleUnencumbered Monetary xbrli:item Debit instant TRUE Available-for-Sale Securities - Unencumbered - Fair Value Unencumbered The asset is  not pledged in any way or the secured party does not have the right to sell or repledge the collateral. usfr-fste:SecuritiesAvailableSaleUnencumbered Standard AICPA Industry Audit and Accounting Guide (AAG) BNS 7 63 (c)
801 usfr-fste:SecuritiesAvailableSaleUnencumbered Standard FASB Statement of Financial Accounting Standard (FAS) 115 http://www.fasb.org/pdf/fas115.pdf 8/1/2004
801 usfr-fste:SecuritiesAvailableSaleUnencumbered Standard OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I 7 http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 8/1/2004
802 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 SecuritiesAvailableSaleUSTreasuryOtherUSGovernmentCorporationsAgencies Monetary xbrli:item Debit instant TRUE Available-for-Sale Securities - US Treasury and Other US Government Corporations and Agencies - Fair Value US Treasury and Other US Government Corporations and Agencies Fair value of US Treasury and other U.S. government corporations and agencies available-for-sale usfr-fste:SecuritiesAvailableSaleUSTreasuryOtherUSGovernmentCorporationsAgencies Standard AICPA Industry Audit and Accounting Guide (AAG) BNS 5 103
802 usfr-fste:SecuritiesAvailableSaleUSTreasuryOtherUSGovernmentCorporationsAgencies Standard AICPA Industry Audit and Accounting Guide (AAG) CRU 4 28
802 usfr-fste:SecuritiesAvailableSaleUSTreasuryOtherUSGovernmentCorporationsAgencies Standard OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 8/1/2004
802 usfr-fste:SecuritiesAvailableSaleUSTreasuryOtherUSGovernmentCorporationsAgencies Standard SEC Regulation S-X (SX) Rule 9 3 6 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 8/1/2004
803 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 SecuritiesInvestmentsHeldTrading Monetary xbrli:item Debit instant TRUE Securities and Investments Held for Trading Securities and Investments Held for Trading Amounts of securities or other investments held for trading purposes (at market).  usfr-fste:SecuritiesInvestmentsHeldTrading Standard OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I 4 http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 8/1/2004
803 usfr-fste:SecuritiesInvestmentsHeldTrading Standard SEC Regulation S-X (SX)  Rule 9 3 4 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 8/1/2004
804 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 SecuritiesPledgedMarginRequirementsOpenFuturesContracts String xbrli:item instant TRUE Securities Pledged to Cover Margin Requirements for Open Futures Contracts Securities Pledged to Cover Margin Requirements for Open Futures Contracts usfr-fste:SecuritiesPledgedMarginRequirementsOpenFuturesContracts
805 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 SecuritiesSoldNotPurchased Monetary xbrli:item Credit instant TRUE Securities Sold But Not Yet Purchased Securities Sold But Not Yet Purchased The liability set up to provide for securities sold but not yet purchased usfr-fste:SecuritiesSoldNotPurchased
806 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 SecurityLendingIncome Monetary xbrli:item Credit duration TRUE Security Lending Income usfr-fste:SecurityLendingIncome Standard AICPA Audit and Accounting Guides (AAG) 7 35
807 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 SeparateAccountAssets Monetary xbrli:item Debit instant TRUE Separate Account Assets Separate Account Assets The fair value of the assets held by the company for the benefit of separate account policyholders usfr-fste:SeparateAccountAssets Standard Financial Accounting Standards Board FAS  113 53-54 http://www.fasb.org/pdf/fas113.pdf 33939
807 usfr-fste:SeparateAccountAssets Standard SEC Regulation S-X Rule 7 3 11 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#till 38299
807 usfr-fste:SeparateAccountAssets Standard AICPA Statement of Position 1-Mar 18-Oct
808 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 SeparateAccounts String xbrli:item duration TRUE Separate Accounts Separate Accounts Disclosures Surrounding the Company's Separate Account Assets and Liabilities usfr-fste:SeparateAccounts Standard AICPA SOP 1-Mar .38-.39
809 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 ShortTermBorrowings Monetary xbrli:item Credit instant TRUE Short-Term Borrowings Short-Term Borrowings Short-Term Borrowings - Total Short-Term Borrowings - Total Include Treasury Tax and Loan notes, commercial paper outstanding, short-term bank borrowings including overdrafts in "due from" accounts, Federal Reserve Discount Window advances and all other short-term borrowings, due in less than one year. usfr-fste:ShortTermBorrowings Standard SEC Regulation S-X (SX) Rule 9 3 13 2 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 8/1/2004
809 usfr-fste:ShortTermBorrowings Standard SEC Regulation S-X (SX) Rule 9 3 13 3 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 8/1/2004
809 usfr-fste:ShortTermBorrowings Standard SEC Regulation S-X Rule 7 3 16 (a) 1 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#till 38299
810 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 ShortTermBorrowingsAbstract String abstract xbrli:item instant TRUE Short-Term Borrowings Short-Term Borrowings The aggregate value for all short-term borrowings owed by the reporting institution, generally may include federal funds purchased, securities sold under repurchase agreements, advances from Federal Reserve Bank, commercial papers, etc.  Note: This element serves as a category heading only.  No data may be tagged to this element.   usfr-fste:ShortTermBorrowingsAbstract
811 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 ShortTermBorrowingsAverageAmountsOutstandingDuringPeriod String xbrli:item duration TRUE Short-Term Borrowings - Average Amounts Outstanding for Period Average Amounts Outstanding During Year For each of the last three fiscal years, the approximate average amounts outstanding during the year for each category of short-term borrowings for which the average balance outstanding during the year. usfr-fste:ShortTermBorrowingsAverageAmountsOutstandingDuringPeriod Standard SEC SEC Industry Guide Guide 3 VII http://www.sec.gov/divisions/corpfin/forms/industry.htm#secguide3 8/1/2004
812 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 ShortTermBorrowingsGeneralTerms String xbrli:item duration TRUE Short-Term Borrowings - General Terms General Terms For each of the last three fiscal years, the general terms for each category of short-term borrowings for which the average balance outstanding during the year. usfr-fste:ShortTermBorrowingsGeneralTerms Standard SEC SEC Industry Guide Guide 3 VII http://www.sec.gov/divisions/corpfin/forms/industry.htm#secguide3 8/1/2004
813 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 ShortTermBorrowingsMaximumAmountOutstanding String xbrli:item duration TRUE Short-Term Borrowings - Maximum Amount Outstanding Maximum Amount Outstanding For each of the last three fiscal years, the maximum amount outstanding at any month-end during the year for each category of short-term borrowings for which the average balance outstanding during the year. usfr-fste:ShortTermBorrowingsMaximumAmountOutstanding Standard SEC SEC Industry Guide Guide 3 VII http://www.sec.gov/divisions/corpfin/forms/industry.htm#secguide3 8/1/2004
814 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 ShortTermBorrowingsOutstandingPeriodEnd String xbrli:item instant TRUE Short-Term Borrowings - Outstanding at Period End Outstanding at Year End For each of the last three fiscal years, the amounts outstanding at the end of the year for each category of short-term borrowings for which the average balance outstanding during the year. usfr-fste:ShortTermBorrowingsOutstandingPeriodEnd Standard SEC SEC Industry Guide Guide 3 VII http://www.sec.gov/divisions/corpfin/forms/industry.htm#secguide3 8/1/2004
815 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 ShortTermBorrowingsWeightedAverageInterestRatePeriod Decimal xbrli:item duration TRUE Short-Term Borrowings - Weighted-Average Interest Rate for Period Weighted-Average Interest Rate for Year For each of the last three fiscal years, the approximate weighted-average interest rate (computed as a ratio) for the year for each category of short-term borrowings for which the average balance outstanding during the year. usfr-fste:ShortTermBorrowingsWeightedAverageInterestRatePeriod Standard SEC SEC Industry Guide Guide 3 VII http://www.sec.gov/divisions/corpfin/forms/industry.htm#secguide3 8/1/2004
816 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 ShortTermBorrowingsWeightedAverageInterestRatePeriodEnd Decimal xbrli:item duration TRUE Short-Term Borrowings - Weighted-Average Interest Rate at Period End Weighted-Average Interest Rate at Year End For each of the last three fiscal years, the weighted-average interest rate (computed as a ratio) at the end of the year for each category of short-term borrowings for which the average balance outstanding during the year. usfr-fste:ShortTermBorrowingsWeightedAverageInterestRatePeriodEnd Standard SEC SEC Industry Guide Guide 3 VII http://www.sec.gov/divisions/corpfin/forms/industry.htm#secguide3 8/1/2004
817 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 StatutoryFinancialInformation String xbrli:item duration TRUE Statutory Financial Information Statutory Financial Information Disclosures About the Company's Financial Position Under Statutory Accounting Principles usfr-fste:StatutoryFinancialInformation Standard SEC Regulation S-X Rule 7 3 24 c http://www.sec.gov/divisions/corpfin/forms/regsx.htm#reg 38299
818 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 StatutoryNetIncome Monetary xbrli:item Credit duration TRUE Statutory Net Income Statutory Net Income The Net Income Recorded by the Company Based Upon Statutory Accounting Principles usfr-fste:StatutoryNetIncome Standard SEC Regulation S-X Rule 7 3 24 c http://www.sec.gov/divisions/corpfin/forms/regsx.htm#reg 38299
819 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 StatutorySurplus Monetary xbrli:item Credit instant TRUE Statutory Surplus Statutory Surplus The Statutory Surplus Recorded by the Company Based Upon Statutory Accounting Principles usfr-fste:StatutorySurplus Standard SEC Regulation S-X Rule 7 3 24 c http://www.sec.gov/divisions/corpfin/forms/regsx.htm#reg 38299
820 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 StockholdersEquityCommonStock String xbrli:item duration TRUE Common Stock Disclosures Common Stock Disclosures Concerning the Company's Common Stock usfr-fste:StockholdersEquityCommonStock
821 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 StockholdersEquityTreasuryStock String xbrli:item duration TRUE Treasury Stock Disclosures Treasury Stock Disclosures Concerning the Company's Treasury Stock usfr-fste:StockholdersEquityTreasuryStock
822 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 Student Monetary xbrli:item Debit instant TRUE Loans - Installment - Student Student The amount of student installment loans to individuals.   usfr-fste:Student Standard AICPA Industry Audit and Accounting Guide (AAG) BNS 6 75
822 usfr-fste:Student Standard AICPA Statement of Position (SOP) 6-Jan 13 (e)
822 usfr-fste:Student Standard OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I 8 (b) (iiii) http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 8/1/2004
822 usfr-fste:Student Standard SEC Regulation S-X (SX) Rule 9 3 7 (a) -4 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 8/1/2004
823 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 SummaryLoanLossExperience String xbrli:item duration TRUE Summary of Loan Loss Experience Note Summary of Loan Loss Experience A summary of the loan loss experiences, including the movement of the allowance for loan losses, domestic and foreign activities. usfr-fste:SummaryLoanLossExperience Standard SEC SEC Industry Guide Guide 3 IV A http://www.sec.gov/divisions/corpfin/forms/industry.htm#secguide3 8/1/2004
824 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 SummaryLoanLossExperienceAllowanceAllocated String xbrli:item duration TRUE Summary of Loan Loss Experience - Allowance Allocated Allowance Allocated As of the end of each of the last five fiscal years reported include:  (a) a breakdown of the allowance for loan losses showing the amount of the allowance allocated to each loan category (commercial, financial and agriculture; real-estate construction, real-estate mortgage, installment loans to individuals, lease financing), foreign loans, and the amount unallocated, and (b) the percent of loans in each category to total loans. usfr-fste:SummaryLoanLossExperienceAllowanceAllocated Standard SEC SEC Industry Guide Guide 3 IV B http://www.sec.gov/divisions/corpfin/forms/industry.htm#secguide3 8/1/2004
825 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 SummaryLoanLossExperienceChangesLoanAllowanceRelatedForeignActivities String xbrli:item duration TRUE Summary of Loan Loss Experience - Changes to Loan Allowance Related to Foreign Activities Changes to Loan Allowance Related to Foreign Activities For foreign disclosures for each of the last five fiscal years presented, include changes in the allowance for loan losses applicable to loans related to foreign activities, including:  (a) balance at beginning of period, (b) charge-offs, (c) recoveries, (d) provision for loan losses, and (e) balance at end of period. usfr-fste:SummaryLoanLossExperienceChangesLoanAllowanceRelatedForeignActivities Standard SEC SEC Industry Guide Guide 3 IV A 4 http://www.sec.gov/divisions/corpfin/forms/industry.htm#secguide3 8/1/2004
826 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 SummaryLoanLossExperienceChargeOffs String xbrli:item duration TRUE Summary of Loan Loss Experience - Charge Offs Charge Offs of Loans For each of the last five fiscal years presented, include an analysis of the allowance for loan losses including the following information for domestic charge-offs:  (a) commercial, financial, and agricultural, (b) real estate construction, (c) real estate mortgage, (d) installment loans to individuals, (e) lease financing, (f) foreign, and (g) total charge-offs. usfr-fste:SummaryLoanLossExperienceChargeOffs Standard SEC SEC Industry Guide Guide 3 IV A http://www.sec.gov/divisions/corpfin/forms/industry.htm#secguide3 8/1/2004
827 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 SummaryLoanLossExperienceFactorsInfluencingManagementSJudgmentLoanLossProvision String xbrli:item duration TRUE Summary of Loan Loss Experience - Factors Influencing Management's Judgment on Loan Loss Provision Factors Influencing Management's Judgment on Loan Loss Provision For each of the last five fiscal years, include the factors that influenced management’s judgment in determining the amount of the provision for loan losses. usfr-fste:SummaryLoanLossExperienceFactorsInfluencingManagementSJudgmentLoanLossProvision Standard SEC SEC Industry Guide Guide 3 IV A 2 http://www.sec.gov/divisions/corpfin/forms/industry.htm#secguide3 8/1/2004
828 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 SummaryLoanLossExperienceRecoveries String xbrli:item duration TRUE Summary of Loan Loss Experience - Recoveries Recoveries of Loans For each of the last five fiscal years presented, include an analysis of the allowance for loan losses including the following for domestic recoveries:  (a) commercial, financial, and agricultural, (b) real estate construction, (c) real estate mortgage, (d) installment loans to individuals, (e) lease financing, (f) foreign, (g) total recoveries, (h) net charge-offs, (i) provision for loan losses, (j) balance at end of period, and (k) ratio of net charge-offs during the year to average loans outstanding during the year. usfr-fste:SummaryLoanLossExperienceRecoveries Standard SEC SEC Industry Guide Guide 3 IV A http://www.sec.gov/divisions/corpfin/forms/industry.htm#secguide3 8/1/2004
829 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 SystematicAnalysisProceduralDiscipline String xbrli:item duration TRUE Systematic Analysis and Procedural Discipline Note Systematic Analysis and Procedural Discipline Description of the company’s systematic analysis and procedural discipline required for determining the amount of the allowance for loan losses.  This includes the following:  (a) how the company determines each element of the allowance, (b) which loans are evaluated individually and which loans are evaluated as a group, (c) how the company determines both the allocated and unallocated portions of the allowance, (d) how the company determines the loss factors applied to graded loans in order to develop a general allowance, and (e) what self-correcting mechanism the company uses to reduce differences between estimated and actual observed losses. usfr-fste:SystematicAnalysisProceduralDiscipline
830 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 Tier1Capital Monetary xbrli:item instant TRUE Tier 1 Capital Tier 1 Capital Amount of Tier 1 capital. usfr-fste:Tier1Capital
831 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 Tier1CapitalAverageAssetsRatioActual Decimal xbrli:item instant TRUE Tier 1 Capital to Average Assets Ratio Tier 1 Capital to Average Assets Ratio The ratio of Tier 1 capital to average assets.  Also called Tier 1 leverage ratio. usfr-fste:Tier1CapitalAverageAssetsRatioActual Standard AICPA Industry Audit and Accounting Guide (AAG) BNS 17 14
832 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 Tier1CapitalRiskWeightedAssetsRatio Decimal xbrli:item instant TRUE Tier 1 Capital to Risk - Weighted Assets Ratio Tier 1 Capital to Risk - Weighted Assets Ratio The ratio of Tier 1 capital to risk-weighted assets. usfr-fste:Tier1CapitalRiskWeightedAssetsRatio
833 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 TimeAccruedInterestPayable String xbrli:item instant TRUE Time - Accrued Interest Payable  Time - Accrued Interest Payable  Accrued interest payable in the amount for each classification of deposits including, time.  usfr-fste:TimeAccruedInterestPayable Standard OTS Code of Federal Regulations, Title 12 (CFR, Title 12) 563c 108 I 20
834 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 TotalCapital Monetary xbrli:item instant TRUE Total Capital Total Capital Amount of total capital. usfr-fste:TotalCapital Standard AICPA Industry Audit and Accounting Guide (AAG) BNS 17 14
835 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 TotalCapitalRiskWeightedAssetsRatio Decimal xbrli:item instant TRUE Total Capital to Risk - Weighted Assets Ratio Total Capital to Risk - Weighted Assets Ratio The ratio of Total capital to risk-weighted assets. usfr-fste:TotalCapitalRiskWeightedAssetsRatio
836 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 TotalClosedBlockLiabilities Monetary xbrli:item Credit instant TRUE Closed Block Liabilities - Total Total Closed Block Liabilities The Sum Total of All of the Liabilities Associated with Closed Block of Business. usfr-fste:TotalClosedBlockLiabilities Standard AICPA SOP 00-03 0.25 a-c
837 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 TotalInterestExpense Monetary xbrli:item Debit duration TRUE Interest Expense - Total Interest Expense - Total The aggregate amount for all interest income earned during an accounting period usfr-fste:TotalInterestExpense
838 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 TotalNonTotalInterestExpense Monetary xbrli:item Debit duration TRUE Noninterest Expense Total NonInterest Expense Noninterest Expense - Total Noninterest Expense - Total Total amount of noninterest expense usfr-fste:TotalNonTotalInterestExpense Standard OTS Federal Regulation (FR) 563c-Accounting Requirements 102 II 14 http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 8/1/2004
838 usfr-fste:TotalNonTotalInterestExpense Standard SEC Regulation S-X (SX) Rule 9 4 14 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#see 8/1/2004
839 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 TradingLiabilities Monetary xbrli:item Credit instant TRUE Trading Liabilities Trading Liabilities Amount of liabilities from the reporting bank’s trading activities.  Include liabilities resulting from sales of assets that the reporting bank does not own and revaluation losses. usfr-fste:TradingLiabilities
840 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 TradingSecuritiesCorporateDebtAmortizedCost Monetary xbrli:item instant TRUE Trading Securities - Corporate Debt - Amortized Cost The amortized cost of  corporate debt securities in the trading portfolio. usfr-fste:TradingSecuritiesCorporateDebtAmortizedCost Standard SEC Regulation S-X Rule 7 3 1 (a-b) http://www.sec.gov/divisions/corpfin/forms/regsx.htm#till 38299
841 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 TradingSecuritiesCorporateDebtFairValue Monetary xbrli:item Debit instant TRUE Trading Securities - Corporate Debt - Fair Value The fair value of  corporate debt securities in the trading portfolio. usfr-fste:TradingSecuritiesCorporateDebtFairValue Standard SEC Regulation S-X Rule 7 3 1 (a-b) http://www.sec.gov/divisions/corpfin/forms/regsx.htm#till 38299
842 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 TradingSecuritiesDebtFairValue Monetary xbrli:item Debit instant TRUE Trading Securities - Fixed Maturity - Fair Value Trading Securities - Fixed Maturity - Fair Value - Total Trading Securities - Fixed Maturity - Fair Value - Total The fair value of debt securities held in the trading portfolio. usfr-fste:TradingSecuritiesDebtFairValue Standard SEC Regulation S-X Rule 7 3 1 (a-b) http://www.sec.gov/divisions/corpfin/forms/regsx.htm#till 38299
843 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 TradingSecuritiesDebtIssuedForeignGovernmentsAmortizedCost Monetary xbrli:item instant TRUE Trading Securities - Debt Issued by Foreign Governments - Amortized Cost The amortized cost of  debt securities issued by foreign governments in the trading portfolio. usfr-fste:TradingSecuritiesDebtIssuedForeignGovernmentsAmortizedCost Standard SEC Regulation S-X Rule 7 3 1 (a-b) http://www.sec.gov/divisions/corpfin/forms/regsx.htm#till 38299
844 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 TradingSecuritiesDebtIssuedForeignGovernmentsFairValue Monetary xbrli:item Debit instant TRUE Trading Securities - Debt Issued by Foreign Governments - Fair Value The fair value of  debt securities of issued by foreign governments in the trading portfolio. usfr-fste:TradingSecuritiesDebtIssuedForeignGovernmentsFairValue Standard SEC Regulation S-X Rule 7 3 1 (a-b) http://www.sec.gov/divisions/corpfin/forms/regsx.htm#till 38299
845 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 TradingSecuritiesDebtOtherAmortizedCost Monetary xbrli:item instant TRUE Trading Securities - Fixed Maturity - Other - Amortized Cost Amortized cost of other debt securities in the trading portfolio. usfr-fste:TradingSecuritiesDebtOtherAmortizedCost Standard SEC Regulation S-X Rule 7 3 1 (a-b) http://www.sec.gov/divisions/corpfin/forms/regsx.htm#till 38299
846 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 TradingSecuritiesDebtOtherFairValue Monetary xbrli:item Debit instant TRUE Trading Securities - Fixed Maturity - Other - Fair Value Fair value of other debt securities in the trading portfolio. usfr-fste:TradingSecuritiesDebtOtherFairValue Standard SEC Regulation S-X Rule 7 3 1 (a-b) http://www.sec.gov/divisions/corpfin/forms/regsx.htm#till 38299
847 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 TradingSecuritiesEncumbered Monetary xbrli:item Debit instant TRUE Trading Securities - Encumbered Trading Securities - Encumbered The asset is pledged to another secured party s who has the right by to sell or repledge the collateral. usfr-fste:TradingSecuritiesEncumbered Standard AICPA Industry Audit and Accounting Guide (AAG) BNS 7 63 (b)
847 usfr-fste:TradingSecuritiesEncumbered Standard FASB Statement of Financial Accounting Standard (FAS) 115 http://www.fasb.org/pdf/fas115.pdf 8/1/2004
847 usfr-fste:TradingSecuritiesEncumbered Standard OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I 4 http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 8/1/2004
847 usfr-fste:TradingSecuritiesEncumbered Standard SEC Regulation S-X (SX) Rule 9 3 4 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 8/1/2004
848 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 TradingSecuritiesEquityAmortizedCost Monetary xbrli:item instant TRUE Trading Securities - Equity - Amortized Cost Trading Securities - Equity - Amortized Cost - Total Trading Securities - Equity - Amortized Cost - Total Fair value of equity securities in the trading portfolio. usfr-fste:TradingSecuritiesEquityAmortizedCost
849 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 TradingSecuritiesEquityCommonStockAmortizedCost Monetary xbrli:item instant TRUE Trading Securities - Equity - Common Stock - Amortized Cost The amortized cost of common stock held in the trading portfolio. usfr-fste:TradingSecuritiesEquityCommonStockAmortizedCost Standard SEC Regulation S-X Rule 7 3 1 (a-b) http://www.sec.gov/divisions/corpfin/forms/regsx.htm#till 38299
850 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 TradingSecuritiesEquityCommonStockFairValue Monetary xbrli:item Debit instant TRUE Trading Securities - Equity - Common Stock - Fair Value The fair value of common stock held in the trading portfolio. usfr-fste:TradingSecuritiesEquityCommonStockFairValue Standard SEC Regulation S-X Rule 7 3 1 (a-b) http://www.sec.gov/divisions/corpfin/forms/regsx.htm#till 38299
851 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 TradingSecuritiesEquityFairValue Monetary xbrli:item Debit instant TRUE Trading Securities - Equity - Fair Value Trading Securities - Equity - Fair Value - Total Trading Securities - Equity - Fair Value - Total The fair value of equity securities held in the trading portfolio. usfr-fste:TradingSecuritiesEquityFairValue
852 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 TradingSecuritiesEquityFairValueAbstract String abstract xbrli:item instant TRUE Trading Securities - Equity - Fair Value Note: This element serves as a category heading only.  No data may be tagged to this element.    Note: This element serves as a category heading only.  No data may be tagged to this element.   usfr-fste:TradingSecuritiesEquityFairValueAbstract Standard SEC Regulation S-X Rule 7 3 1 (a-b) http://www.sec.gov/divisions/corpfin/forms/regsx.htm#till 38299
853 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 TradingSecuritiesEquityPreferredStockAmortizedCost Monetary xbrli:item instant TRUE Trading Securities - Equity - Preferred Stock - Amortized Cost The amortized cost of nonredeemable preferred stock held in the trading portfolio. usfr-fste:TradingSecuritiesEquityPreferredStockAmortizedCost Standard SEC Regulation S-X Rule 7 3 1 (a-b) http://www.sec.gov/divisions/corpfin/forms/regsx.htm#till 38299
854 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 TradingSecuritiesEquityPreferredStockFairValue Monetary xbrli:item Debit instant TRUE Trading Securities - Equity - Preferred Stock - Fair Value The fair value of nonredeemable preferred stock held in the trading portfolio. usfr-fste:TradingSecuritiesEquityPreferredStockFairValue Standard SEC Regulation S-X Rule 7 3 1 (a-b) http://www.sec.gov/divisions/corpfin/forms/regsx.htm#till 38299
855 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 TradingSecuritiesFixedMaturityAmortizedCost Monetary xbrli:item instant TRUE Trading Securities - Fixed Maturity - Amortized Cost Trading Securities - Fixed Maturity - Amortized Cost - Total Trading Securities - Fixed Maturity - Amortized Cost - Total The amortized cost of fixed maturity securities in the trading portfolio. usfr-fste:TradingSecuritiesFixedMaturityAmortizedCost
856 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 TradingSecuritiesFixedMaturityFairValueTotal String abstract xbrli:item instant TRUE Trading Securities - Fixed Maturity - Fair Value Note: This element serves as a category heading only.  No data may be tagged to this element.    Note: This element serves as a category heading only.  No data may be tagged to this element.   usfr-fste:TradingSecuritiesFixedMaturityFairValueTotal Standard SEC Regulation S-X Rule 7 3 1 (a-b) http://www.sec.gov/divisions/corpfin/forms/regsx.htm#till 38299
857 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 TradingSecuritiesMortgageBackedSecuritiesMBSAmortizedCost Monetary xbrli:item instant TRUE Trading Securities - Mortgage Backed Securities (MBS) - Amortized Cost The amortized cost of  all mortgage-backed securities, including mortgage pass-through securities, collateralized mortgage obligations (CMO), real estate mortgage investment conduits (REMICs), CMO and REMIC residuals, and stripped mortgage-backed securities. Exclude the following: (1) securities backed by loans extended under home equity lines, (2) bonds issued by the Federal National Mortgage Association (FNMA) and the Federal Home Loan Mortgage Corporation (FHLMC) that are collateralized by mortgages and mortgage-backed bonds issued by non-US Government issuers, (3) participation certificates issued by the Export-Import Bank and the General Services Administration, and (4) participation certificates issued by a Federal Intermediate Credit Bank. usfr-fste:TradingSecuritiesMortgageBackedSecuritiesMBSAmortizedCost
858 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 TradingSecuritiesMortgageBackedSecuritiesMBSFairValue Monetary xbrli:item Debit instant TRUE Trading Securities - Mortgage Backed Securities (MBS) - Fair Value The fair value of  all mortgage-backed securities, including mortgage pass-through securities, collateralized mortgage obligations (CMO), real estate mortgage investment conduits (REMICs), CMO and REMIC residuals, and stripped mortgage-backed securities. Exclude the following: (1) securities backed by loans extended under home equity lines, (2) bonds issued by the Federal National Mortgage Association (FNMA) and the Federal Home Loan Mortgage Corporation (FHLMC) that are collateralized by mortgages and mortgage-backed bonds issued by non-US Government issuers, (3) participation certificates issued by the Export-Import Bank and the General Services Administration, and (4) participation certificates issued by a Federal Intermediate Credit Bank. usfr-fste:TradingSecuritiesMortgageBackedSecuritiesMBSFairValue Standard SEC Regulation S-X Rule 7 3 1 (a-b) http://www.sec.gov/divisions/corpfin/forms/regsx.htm#till 38299
859 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 TradingSecuritiesOtherAmortizedCost Monetary xbrli:item instant TRUE Trading Securities - Other - Amortized Cost The amortized cost of trading securities which have been classified on the balance sheet as "other". usfr-fste:TradingSecuritiesOtherAmortizedCost
860 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 TradingSecuritiesOtherFairValue Monetary xbrli:item Debit instant TRUE Trading Securities - Other - Fair Value The fair market value of trading securities classified on the balance sheet as "other". usfr-fste:TradingSecuritiesOtherFairValue
861 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 TradingSecuritiesStatesWithinUSPoliticalSubdivisionsStatesAmortizedCost Monetary xbrli:item instant TRUE Trading Securities - States Within US and Political Subdivisions of States - Amortized Cost The amortized cost of  debt securities of States within US and political subdivisions of states in the trading portfolio. usfr-fste:TradingSecuritiesStatesWithinUSPoliticalSubdivisionsStatesAmortizedCost Standard SEC Regulation S-X Rule 7 3 1 (a-b) http://www.sec.gov/divisions/corpfin/forms/regsx.htm#till 38299
862 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 TradingSecuritiesStatesWithinUSPoliticalSubdivisionsStatesFairValue Monetary xbrli:item Debit instant TRUE Trading Securities - States Within US and Political Subdivisions of States - Fair Value The fair value of  debt securities of States within US and political subdivisions of states in the trading portfolio. usfr-fste:TradingSecuritiesStatesWithinUSPoliticalSubdivisionsStatesFairValue Standard SEC Regulation S-X Rule 7 3 1 (a-b) http://www.sec.gov/divisions/corpfin/forms/regsx.htm#till 38299
863 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 TradingSecuritiesUnencumbered Monetary xbrli:item Debit instant TRUE Trading Securities - Unencumbered Trading Securities - Unencumbered The trading security is free of any legal claims to it by parties other then the owners of the security. usfr-fste:TradingSecuritiesUnencumbered Standard AICPA Industry Audit and Accounting Guide (AAG) BNS 7 63 (b)
863 usfr-fste:TradingSecuritiesUnencumbered Standard FASB Statement of Financial Accounting Standard (FAS) 115 http://www.fasb.org/pdf/fas115.pdf 8/1/2004
863 usfr-fste:TradingSecuritiesUnencumbered Standard SEC Regulation S-X (SX) Rule 9 3 4 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 8/1/2004
864 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 TradingSecuritiesUSTreasuryOtherUSGovernmentCorporationsAgenciesAmortizedCost Monetary xbrli:item instant TRUE Trading Securities - US Treasury and Other US Government Corporations and Agencies - Amortized Cost The amortized cost of US Treasury and other US government corporations and agencies in the trading portfolio. usfr-fste:TradingSecuritiesUSTreasuryOtherUSGovernmentCorporationsAgenciesAmortizedCost Standard SEC Regulation S-X Rule 7 3 1 (a-b) http://www.sec.gov/divisions/corpfin/forms/regsx.htm#till 38299
865 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 TradingSecuritiesUSTreasuryOtherUSGovernmentCorporationsAgenciesFairValue Monetary xbrli:item Debit instant TRUE Trading Securities - US Treasury and Other US Government Corporations and Agencies - Fair Value The fair value of US Treasury and other US government corporations and agencies in the trading portfolio. usfr-fste:TradingSecuritiesUSTreasuryOtherUSGovernmentCorporationsAgenciesFairValue Standard SEC Regulation S-X Rule 7 3 1 (a-b) http://www.sec.gov/divisions/corpfin/forms/regsx.htm#till 38299
866 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 TransfersServicingFinancialAssetsPolicy String xbrli:item duration TRUE Transfers and Servicing of Financial Assets Policy Transfers and Servicing of Financial Assets Policy The accounting policy disclosure related to transfers and servicing of financial assets usfr-fste:TransfersServicingFinancialAssetsPolicy Standard Financial Accounting Standards Board FAS  140 17 e-f http://www.fasb.org/pdf/fas140.pdf 36770
867 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 TrustPreferredSecuritiesNotesFinancialStatementsAbstract String abstract xbrli:item duration TRUE Trust Preferred Securities Note Trust Preferred Securities Description of corporations obligated mandatorily redeemable preferred securities of subsidiary trusts. Include: (a) Information about settlement alternatives, if any, in the contract and identify the entity that controls the settlement alternatives, (b) The amount that would be paid, or the number of shares that would be issued and their fair value, determined under the conditions specified in the contract if the settlement were to occur at the reporting date, (c) How changes in the fair value of the issuer's equity shares would affect those settlement amounts, (d) The maximum amount that the issuer could be required to pay to redeem the instrument by physical settlement, if applicable (e) The maximum number of shares that could be required to be issued, if applicable, (f) that a contract does not limit the amount that the issuer could be required to pay or the number of shares that the issuer could be required to issue, if applicable, (g) For a forward contract or an option indexed to the issuer's equity shares, the forward price or option strike price, the number of issuer's shares to which the contract is indexed, and the settlement date or dates of the contract, as applicable.  Note: This element serves as a category heading only.  No data may be tagged to this element.   usfr-fste:TrustPreferredSecuritiesNotesFinancialStatementsAbstract Standard Financial Accounting Standards Board FAS  150 26-28 http://www.fasb.org/pdf/fas150.pdf 37742
868 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 UnamortizedDiscountsPurchasedLoans Monetary xbrli:item Credit instant TRUE Unamortized Discounts on Purchased Loans Unamortized Discounts on Purchased Loans The amount of unamortized discounts on purchased loans. usfr-fste:UnamortizedDiscountsPurchasedLoans Standard FASB Statement of Financial Accounting Standard (FAS) 91 21 http://www.fasb.org/pdf/fas91.pdf 8/1/2004
868 usfr-fste:UnamortizedDiscountsPurchasedLoans Standard OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 8/1/2004
869 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 UnamortizedLoanCommitmentOriginationFees Monetary xbrli:item Debit instant TRUE Unamortized Loan Commitment and Origination Fees Unamortized Loan Commitment and Origination Fees The amount of unamortized loan commitment and loan origination fees. usfr-fste:UnamortizedLoanCommitmentOriginationFees Standard FASB Statement of Financial Accounting Standard (FAS) 91 21 http://www.fasb.org/pdf/fas91.pdf 8/1/2004
869 usfr-fste:UnamortizedLoanCommitmentOriginationFees Standard OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 8/1/2004
870 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 UnearnedIncomeNonCash Monetary xbrli:item duration TRUE Unearned Income Unearned Income Changes in unearned income are reported in the income statement and must be removed from net income in order to arrive at cash provided by (used in) operations. usfr-fste:UnearnedIncomeNonCash
871 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 UnearnedPremiums Monetary xbrli:item Credit instant TRUE Unearned Premiums Unearned Premiums Unearned revenue liabilities from long-duration contracts.  Premiums written are initially booked as unearned premiums and then are earned over the life of the policy usfr-fste:UnearnedPremiums Standard Financial Accounting Standards Board FAS  60 13 http://www.fasb.org/pdf/fas60.pdf 30103
871 usfr-fste:UnearnedPremiums Standard Financial Accounting Standards Board FAS  97 16-17 http://www.fasb.org/pdf/fas97.pdf 32112
871 usfr-fste:UnearnedPremiums Standard SEC Regulation S-X Rule 7 3 13 (a) http://www.sec.gov/divisions/corpfin/forms/regsx.htm#till 38299
872 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 UnhedgedDerivativeTransactionsFairValueChangesBalances Monetary xbrli:item duration TRUE Increase/(Decrease) in Fair Value of Unhedged Derivative Transactions Change in the Fair Value of Unhedged Derivative Transactions The unrealized gain/loss of derivative activity that is recorded in the income statement usfr-fste:UnhedgedDerivativeTransactionsFairValueChangesBalances Standard FASB Statement of Financial Accounting Standard (FAS) 133 http://www.fasb.org/pdf/fas133.pdf 8/1/2004
873 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 UnrealizedLossDerivativeTransactions Monetary xbrli:item Credit instant TRUE Unrealized Loss on Derivative Transactions Unrealized Loss on Derivative Transactions The total amount of unrealized loss (due to difference between carrying value and fair market value) attributable to derivative (financial contracts that set value based on underlying securities, interest rates, commodities, etc.; always used for hedging purpose) transactions usfr-fste:UnrealizedLossDerivativeTransactions Standard Financial Accounting Standards Board FAS  133 http://www.fasb.org/pdf/fas133.pdf 35947
874 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 ValueBusinessAcquired Monetary xbrli:item Debit instant TRUE Value of Business Acquired (VOBA) Value of Business Acquired Value of Business Acquired (VOBA) - Beginning Balance Value of Business Acquired (VOBA) - Beginning Balance Value of Business Acquired (VOBA) - Ending Balance The value of business acquired represents the future profits embedded in book of business acquired by the company usfr-fste:ValueBusinessAcquired Standard Emerging Issues Task Force EITF 92-9
874 usfr-fste:ValueBusinessAcquired Standard SEC Regulation S-X Rule 7 3 10 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#till 38299
875 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 ValueBusinessAcquiredDisclosures String xbrli:item duration TRUE Value of Business Acquired (VOBA) Note Value of Business Acquired Disclosures Concerning the Value of Business Acquired as Part of a Purchase of Another Company or Another Company's Block of Business usfr-fste:ValueBusinessAcquiredDisclosures Standard Emerging Issues Task Force EITF 92-9
876 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 ValueBusinessAcquiredVOBAAcquisitions Monetary xbrli:item duration TRUE Value of Business Acquired (VOBA) - Acquisitions VOBA - Acquisitions The value of insurance business/portfolio acquired by the reporting entity, measure by the present value of the future profits might have been generated by the total insurance policies being paid on the acquired insurance business' book usfr-fste:ValueBusinessAcquiredVOBAAcquisitions Standard Emerging Issues Task Force EITF 92-9
877 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 VariableInterestEntities String xbrli:item duration TRUE Variable Interest Entities Variable Interest Entities Entities for which a controlling interest is achieved through means other than voting rights. Such entities are subject to consolidation by the reporting entity. usfr-fste:VariableInterestEntities Standard Financial Accounting Standards Board FIN 46 (R ) http://www.fasb.org/pdf/fin%2046R.pdf 37956
878 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 WeightedAverageYieldEachRangeMaturities String xbrli:item duration TRUE Weighted-Average Yield for Each Range of Maturities Note Weighted-Average Yield for Each Range of Maturities The weighted-average yield for each range of maturities. If such yields are presented on a tax-equivalent basis, disclose the extent of recognition of exemption from taxation and the tax rate used.  Also present that the average yields on investments held-for-sale are based on amortized cost usfr-fste:WeightedAverageYieldEachRangeMaturities Standard SEC SEC Industry Guide Guide 3 II B http://www.sec.gov/divisions/corpfin/forms/industry.htm#secguide3 8/1/2004
879 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 WholesaleDepositAccountsAccruedInterestPayable String xbrli:item instant TRUE Wholesale Deposit Accounts - Accrued Interest Payable  Wholesale Deposit Accounts - Accrued Interest Payable  Accrued interest payable in the amount for each classification of deposits including, wholesale deposit accounts.  usfr-fste:WholesaleDepositAccountsAccruedInterestPayable Standard OTS Code of Federal Regulations, Title 12 (CFR, Title 12) 563c 106 I 18
880 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 WholesaleDeposits Monetary xbrli:item Credit instant TRUE Deposits - Wholesale Wholesale Deposits The total of all wholesale deposit accounts including Certificates of deposits. usfr-fste:WholesaleDeposits
881 usfr-fste http://www.xbrl.org/us/fr/common/fste/2005-02-28 WithdrawalUsageRestrictionsCashAmountsDueDepositoryInstitutions String xbrli:item duration TRUE Withdrawal and Usage Restrictions of Cash and Amounts Due from Depository Institutions Note Withdrawal and Usage Restrictions of Cash and Amounts Due from Depository Institutions Description of any withdrawal or usage restriction on cash and amounts due from depository institutions.   usfr-fste:WithdrawalUsageRestrictionsCashAmountsDueDepositoryInstitutions Standard AICPA Industry Audit and Accounting Guide (AAG) BNS 4 6
881 usfr-fste:WithdrawalUsageRestrictionsCashAmountsDueDepositoryInstitutions Standard OTS Federal Regulation (FR) 563c-Accounting Requirements 102 A http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 8/1/2004