QC Format_Berkshire 4160

8/11/2019 QC Format_Berkshire 4160

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Checklist of QC Steps to be followed

1 Job Ticket

QC Sheet will include following and

format has been drafted in the "QC

sheet" tab

2 Roletype List

3 Rootlevel abstracts

4 Presentation and Label Linkbase

5 Definition linkbase

6 Calculation linkbase

7 Instance Check

8 Rendering Check

9 Incorporation and QC of tag addition

Presentation and Label Linkbase

Definition linkbase

Calculation linkbase

No, none, zero

Super qc changes (wherever

applicable)

Grammar edits

Rendering Check

10 Checklist Omission

11 Calculation negation check


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12 Calculation error report

13 IRIS validator basic validation

14 Spell check

15 Checklist Basic

16 FF Rendering

17 UTR check

18 Final documentation sheet

19 Validation20 Upload-Documents


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Read job ticket properly. Also check for any special instructions in the files.

At the end of QC, upload the QC sheet in WFMS.Check Id, Role URI, Definition of Level 1, 2,3 and 4 of note. Also check of Roletype list updated

as per report.

- Check whether rootlevel abstracts are same for a particular note in all linkroles of that

footnote (Level1,2,3,4)

- Also check whether labels for rootlevel are updated as per report.

Exact for elements and Labels and changed to be incorporated

Exact for elements in definition linkbase with presentation linkbase and changes to be

incorporated.

Check whether calculation linkbase is as required and as per disclosure in report.

Check the label, value context decimal and unit and follow following color coding

Yellow - No Error

Red - Error - mention the changes to be made in comments column

Green - Value spills

Blue - Additions - Tag additions or value addition

Yellow - No Error

Red - Error - mention the changes to be made in comments column

Green - Value spills

Check the preferred labelroles, order for all additions and additionally standard label,

definition and attributes for extended elements.Check whether tag additions have been introduced under definition linkbase wherever

applicable.

- Check whether tag additions have been introduced under calculation linkbase wherever

applicable.

- Check whether new calculation had been added for tag additions if applicable

Check whether no, none zero additions have been incorporated.

Check whether SuperQC changes have been received and incorporated for all notes sent and

also check the rendering for the same.

Check whether grammar edits have been received and incorporated for all notes

sent(including superqc changes).

Check for rendering all tag additions

Sent for checklist and changes found in checklist omissions are incorporated.

For omissions, in case tag additions are found, please ensure the additions are sent for

grammar edits.

For calculation and negation check changes, please ensure same is being incorporated in the

file.


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Prepare calculation report. Please ensure no solvable errors remain in the final file.

Naming convention of error report should be "Error.CycleNo." eg "Error.C1"

To be used for removing those extended elements from the file which are present in the

schema but not there in presentation linkbase in any linkroles.

Final screenshot after removing such elements needs to be uploaded in the forum in WFMS.

- Follow the process for spell check in excel sheet and provide the suggested changes in

documentation sheet for dupe elements.

- For new additions or label changes please incorporate the spell check changes in the file.

- Also post the spell check sheet on forum.

- Incorporate the basic checklist changes.

- Spell errors found in checklist for dupe suggest the change in documentation.

- Spell errors found for tag additions or label changes made as per report, incorporate the

same in the file.

After all changes(QC, basic checklist, grammar, omission changes) have been incorporated in

the file, send the file for FF rendering and change if any applicable.

Prepare documentation of UTR for upload.

Naming convention of UTR documentation sheet should be "UTR Documentation_Company

Name" eg "UTR Documentation_ATLANTIC POWER CORP"

Prepare final documentation for upload.

Naming convention of documentation sheet should be "Documentation_Company Name" eg

"Documentation_ATLANTIC POWER CORP"

All validation checks in magnify should be monitored by QC analyst and final review status in

validation report should be "Passed".

Naming convention of validation report should be "Validation.CycleNo." eg "Validation.C1"

In case of all requests except for excel edits.

Main folder name : Job No. For eg. "13-13712-1". Inside this folder following files should be

present

- A new folder with 15 items generated during validation (including info) Rename the folder

with taskname for that job for eg "task6096424"

- Documentation_Company Name

- UTR Documentation_Company Name

- Error.CycleNo.


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- Validation.CycleNo.

In case of excel edits.

Main folder name : Job No. For eg. "13-13712-1". Inside this folder following files should be

present

- A new folder with 15 items generated during validation (including info) Rename the folder

with taskname for that job for eg "task6096424"

- Excel Edits sheet with IRIS comments- Error.CycleNo. (if any)

- Validation.CycleNo.


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IM/PU NI Proof1 Sign-off

Applicable Applicable Applicable Checked


Applicable Applicable Only for changes Not checked

Applicable

New note

addition Only for changes Checked



Applicable Applicable Only for changes Checked



Checked





Applicable

New note

addition

superqced

New note addition

superqced Checked




if applicable if applicable if applicable Checked

Applicable Applicable Only for additions Checked


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Checked

Not checked

Not applicable


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Special Instructions in Job Ticket :

Role Type List

Sort Code ID roleURI Definition Comments

Root Level Abstract

TAXONOMY

Presentation & Label LinkBase

Level

As Per Dupe File As Per Final File Exact Comment

New Extension element check

Level Element ID Attributes Standard Labels Documentation Labels

Definition LinkBase

Level Arcrole

Presentation Definition Exact

Element ID

Element


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Preferred role Order

As Per Dupe File As Per Final File Exact Comment

Comments

Order Comments

Label


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Unit Deciml Comments


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Comments


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TAXONOMY

Presentation & Label LinkBase

Level

As Per Dupe File As Per Fi Exact

4140 - Disclosure - DERIVATIVE INSTRUMENTS AND HEDGING A 4160 - Di FALSE

DerivativeInstrumentsAndHedgingActivitiesDisclosureAbstract Derivativ TRUE

DerivativeTable Derivativ TRUE

DerivativeByNatureAxis Derivativ TRUE

DerivativeNameDomain Derivativ TRUE

InterestRateSwapMember InterestR TRUE

ForwardStartingInterestRateSwapMember ForwardS TRUE

ForwardStartingInterestRateSwap1Member ForwardS TRUE



ReverseInterestRateSwapsMember ReverseI TRUE

InterestRateLockCommitmentsMember InterestR TRUE

ForwardCommitmentsMember Forward TRUE

DerivativeInstrumentsGainLossByHedgingRelationshipAxis Derivativ TRUE

HedgingRelationshipDomain HedgingR TRUE

CashFlowHedgingMember CashFlow TRUE

EconomicHedgingMember Economi TRUE

NonhedgingMember Nonhedgi TRUE

FairValueByLiabilityClassAxis FairValue TRUE

FairValueLiabilitiesMeasuredOnRecurringBasisUnobservableInpuFairValue TRUEFederalHomeLoanBankBorrowingsMember FederalH TRUE

JuniorSubordinatedDebtMember JuniorSu TRUE

NontaxableMunicipalBondsMember Nontaxa TRUE

CommercialPaperMember Commer TRUE

IndustrialRevenueBondMember Industrial TRUE

DerivativeInstrumentsPeriodAxis Derivativ TRUE

DerivativeInstrumentsPeriodDomain Derivativ TRUE

DerivativeInstrumentsPeriodOf2014Member Derivativ TRUE



DerivativeInstrumentsPeriodByMidYear2013Member Derivativ TRUE

DerivativeInstrumentsPeriodOfFirstQuarter2013Member Derivativ TRUE

DerivativeInstrumentsPeriodOfSecondQuarter2013Member Derivativ TRUE

ReclassificationOutOfAccumulatedOtherComprehensiveIncome Reclassifi TRUE



StatementEquityComponentsAxis Stateme TRUE

EquityComponentDomain EquityCo TRUE

AccumulatedNetUnrealizedInvestmentGainLossMember Accumul TRUE

Element


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RangeAxis RangeAxi TRUE

RangeMember RangeMe TRUE

MinimumMember Minimum TRUE

MaximumMember Maximu TRUE

WeightedAverageMember Weighte TRUE

DerivativeLineItems Derivativ TRUE

DerivativeCollateralRightToReclaimCash Derivativ TRUEDerivativeSecuritiesPledgedAsCollateralAmortizedCost Derivativ TRUE

FinancialInstrumentsOwnedAndPledgedAsCollateralAtFairValue FinancialI TRUE

DerivativeInstrumentDetailAbstract Derivativ TRUE

DerivativeNotionalAmount Derivativ TRUE

DerivativeAverageRemainingMaturity1 Derivativ TRUE

DerivativeWeightedAverageRateReceived Derivativ TRUE

DerivativeWeightedAverageRatePaid Derivativ TRUE

DerivativeAssetsLiabilitiesAtFairValueNet Derivativ TRUE

GeneralCashFlowHedgeInformationAbstract GeneralC TRUE

DebtInstr FALSE

Derivativ FALSE

DebtInstrumentCarryingAmount DebtInstr TRUE

DerivativeNumberOfInstrumentsHeld Derivativ TRUE

DerivativeTermOfContract Derivativ TRUE

InterestRateCashFlowHedgesAbstract InterestR TRUE

UnrealizedGainLossOnInterestRateCashFlowHedgesPretaxAccumUnrealize TRUE

GainLossOnDiscontinuationOfInterestRateCashFlowHedgeDueToGainLoss TRUE

InterestExpense InterestE TRUE

DerivativeNetHedgeIneffectivenessGainLoss Derivativ TRUE

InterestRateCashFlowHedgeUnrealizedDeferredTaxBenefitOnSw InterestR TRUE

OtherComprehensiveIncomeLossDerivativesQualifyingAsHedges OtherCo TRUEOtherComprehensiveIncomeLossDerivativesQualifyingAsHedges OtherCo TRUE

InterestExpenseBorrowings InterestE TRUE

InterestRateCashFlowHedgeGainLossToBeReclassifiedDuringNex InterestR TRUE

DerivativeFixedInterestRate Derivativ TRUE

DebtInstrumentTerm DebtInstr TRUE

DerivativeCreditRiskValuationAdjustmentDerivativeAssetsLiabilitDerivativ TRUE

EconomicHedgesAndNonhedgingDerivativesAbstract Economi TRUE

GainLossOnInterestRateDerivativeInstrumentsNotDesignatedAs GainLoss TRUE

DerivativeInstrumentsFavorableChangesInCreditValuationAdjustDerivativ TRUE

GainLossOnSaleOfDerivatives GainLoss TRUE

INSTANCE

Yellow No Error

Red Error - mention the changes to be made in comments column


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Green Value spills

Blue Additions - Tag additions or value addition

Level Element Label Odr Value

4160 - Disclosure - D 4160 - Disclosure - DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES (Details)

DerivativeInstrumen DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES 0

DerivativeTable Derivative [Table] 1

DerivativeByNature Derivative, by Nature [Axis] 1

DerivativeNameDomDerivative, Name [Domain] 1

InterestRateSwapM Interest rate swaps 1

ForwardStartingInteForward-starting interest rate swaps 3

ForwardStartingInteForward-starting interest rate swaps 1 4



ReverseInterestRateReverse interest rate swaps 7

InterestRateLockCo Interest rate lock commitments 8

ForwardCommitmenForward sale commitments 9

DerivativeInstrumen Hedging Relationship [Axis] 2

HedgingRelationship Hedging Relationship [Domain] 1

CashFlowHedgingM Cash flow hedges 1

EconomicHedgingMEconomic hedges 2

NonhedgingMemberNon-hedging derivatives 3

FairValueByLiability Liability Class [Axis] 3

FairValueLiabilitiesMFair Value by Liability Class [Domain] 1

FederalHomeLoanBaFHLBB borrowings 1JuniorSubordinated Junior subordinated debentures 2

NontaxableMunicipaTax advantaged economic development bonds 3

CommercialPaperM Loans with commercial loan customers 4

IndustrialRevenueBoIndustrial revenue bond 5

DerivativeInstrumen Derivative Instruments, Period [Axis] 4

DerivativeInstrumen Derivative Instruments Period [Domain] 1

DerivativeInstrumen 2014 1


DerivativeInstrumen 2016 and 2017 Represents info


DerivativeInstrumen Mid-year 2013 4

DerivativeInstrumen First quarter of 2013 5

DerivativeInstrumen Second quarter of 2013 6

ReclassificationOutOReclassification out of Accumulated Other Comprehensive Incom 5

ReclassificationOutOReclassification out of Accumulated Other Comprehensive Incom 1

ReclassificationOutOReclassification from accumulated other comprehensive loss 1

StatementEquityCo Equity Components [Axis] 6

EquityComponentDoEquity Component [Domain] 1


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AccumulatedNetUnrUnrealized gain (loss) on derivatives 1

RangeAxis Range [Axis] 7

RangeMember Range [Domain] 1

MinimumMember Minimum 1

MaximumMember Maximum 2

WeightedAverageMWeighted Average 3

DerivativeLineItemsDerivative instruments and hedging activities 8DerivativeCollateral Cash pledged as collateral to derivative counterparties 1 1,800,000

DerivativeSecurities Amortized cost of securities pledged as collateral to derivative c 2 26,200,000

FinancialInstrument Fair value of securities as pledged collateral to derivative counte 3 26,400,000

DerivativeInstrumen Interest rate swap agreements and non-hedging derivative asset 4

DerivativeNotionalANotional Amount 1 115,000,000




DerivativeNotionalANotional Amount 1 1,312,547,000












DerivativeNotionalANotional Amount 1 15,000,000DerivativeNotionalANotional Amount 1 270,000,000








DerivativeAverageR Weighted Average Maturity 2 P1Y7M6D






DerivativeAverageR Weighted Average Maturity 2 P2M12D


DerivativeAverageR Weighted Average Maturity 2 P2Y6M

DerivativeAverageR Weighted Average Maturity 2 P4Y6M



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DerivativeWeightedWeighted Average Rate, Received (as a percent) 3 0.0035

DerivativeWeightedWeighted Average Rate, Received (as a percent) 3 0.0216DerivativeWeightedWeighted Average Rate, Received (as a percent) 3 0.0058








DerivativeWeightedWeighted Average Rate, Paid (as a percent) 4 0.0347












DerivativeAssetsLiab Estimated Fair Value Asset (Liability) 5 -10,146,000DerivativeAssetsLiab Estimated Fair Value Asset (Liability) 5 -3,652,000

DerivativeAssetsLiab Estimated Fair Value Asset (Liability) 5 -11,122,000



DerivativeAssetsLiab Estimated Fair Value Asset (Liability) 5 -704,000




DerivativeAssetsLiab Estimated Fair Value Asset (Liability) 5 14,746,000







DerivativeAssetsLiab Estimated Fair Value Asset (Liability) 5 -203,000





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DerivativeAssetsLiab Estimated Fair Value Asset (Liability) 5 258,000



GeneralCashFlowHeCash flow hedges: 5

DebtInstrumentFixeMaturity period with fixed interest rate 1 P3M

DebtInstrumentFixeMaturity period with fixed interest rate 1 P10YDerivativePeriodOfRPeriod of rolling advances 2 P90D

DebtInstrumentCarrAmount of borrowings 3 13,600,000

DerivativeNumberOfNumber of instruments 4 14






Number of instruments 2

DerivativeTermOfCoDurations of derivative instruments 5 P1Y






Durations of derivative instruments P1Y

InterestRateCashFloInterest rate swaps on FHLBB borrowings: 6

UnrealizedGainLoss Unrealized (loss) gain recognized in accumulated other compreh 1 1,157,000

UnrealizedGainLoss Unrealized (loss) gain recognized in accumulated other compreh 1 -139,000

UnrealizedGainLoss Unrealized (loss) gain recognized in accumulated other compreh 1 11,783,000

UnrealizedGainLoss Unrealized (loss) gain recognized in accumulated other compreh 1 -18,000GainLossOnDisconti Reclassification of realized loss from accumulated other compre 2 519,000

GainLossOnDisconti Reclassification of realized loss from accumulated other compre 2 490,000

InterestExpense Reclassification of unrealized loss from accumulated other comp 3 3,581,000


Reclassification of unrealized loss from accumulated other comprehensive 519,000

Reclassification of unrealized loss from accumulated other comprehensive 490,000

InterestExpense Reclassification of unrealized loss from accumulated other comp 3 0














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InterestExpense Reclassification of unrealized loss from accumulated other comp 3 839,000

DerivativeNetHedgeIReclassification of unrealized gain from accumulated other com 4 942,000

DerivativeNetHedgeIReclassification of unrealized gain from accumulated other com 4 943,000

InterestRateCashFloReclassification of unrealized deferred tax benefit from accumul 5 -324,000

InterestRateCashFloReclassification of unrealized deferred tax benefit from accumul 5 -489,000

OtherComprehensivNet tax (expense) benefit on items recognized in accumulated ot 6 846,000OtherComprehensivNet tax (expense) benefit on items recognized in accumulated ot 6 -3,276,000

OtherComprehensivNet tax (expense) benefit on items recognized in accumulated ot 6 -157,000

OtherComprehensivNet tax (expense) benefit on items recognized in accumulated ot 6 -197,000

OtherComprehensivOther comprehensive income (loss) recorded in accumulated ot 7 -766,000

OtherComprehensivOther comprehensive income (loss) recorded in accumulated ot 7 5,645,000

InterestExpenseBorrNet interest expense recognized in interest expense 8 4,476,000

InterestExpenseBorrNet interest expense recognized in interest expense 8 490,000


InterestExpenseBorrNet interest expense recognized in interest expense 8 519,000




InterestRateCashFloAmount reclassified as an increase to interest expense during th 9 4,900,000

DerivativeFixedInterFixed rate of interest (as a percent) 10 0.0509

DebtInstrumentTer Life of the bond 11 P21Y

DebtInstrumentTer Life of the bond 11 P15Y

DerivativeCreditRiskCredit valuation adjustments 12 17,800

EconomicHedgesAn Economic hedges and non-hedging derivatives 7

GainLossOnInterest Unrealized gain (loss) recognized in other non-interest income 1 -660,000

GainLossOnInterest Unrealized gain (loss) recognized in other non-interest income 1 972,000

GainLossOnInterest Unrealized gain (loss) recognized in other non-interest income 1 3,053,000GainLossOnInterest Unrealized gain (loss) recognized in other non-interest income 1 6,004,000

GainLossOnInterest Unrealized gain (loss) recognized in other non-interest income 1 -3,053,000




GainLossOnInterest Unrealized gain (loss) recognized in other non-interest income 1 6,259,000


DerivativeInstrumen Favorable change in credit valuation adjustment recognized in ot 2 43,000

DerivativeInstrumen Favorable change in credit valuation adjustment recognized in ot 2 450,000

GainLossOnSaleOfD Realized gain (loss) in other non-interest income 3 -5,389,000

GainLossOnSaleOfD Realized gain (loss) in other non-interest income 3 7,501,000

GainLossOnSaleOfD Realized gain (loss) in other non-interest income 3 15,753,000

GainLossOnSaleOfD Realized gain (loss) in other non-interest income 3 -2,467,000


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Comment As Per Dupe Fil As Per Fi Exact

4140 - Disclosur 4160 - Dis FALSE

DERIVATIVE INS DERIVATI TRUE

Derivative [Tabl Derivativ TRUE

Derivative, by NDerivativ TRUE

Derivative, NamDerivativ TRUE

Interest rate sw Interest r TRUE

Forward-startin Forward- TRUE




Reverse interes Reverse i TRUE

Interest rate loc Interest r TRUE

Forward sale co Forward s TRUE

Hedging Relatio Hedging TRUE

Hedging Relatio Hedging TRUE

Cash flow hedg Cash flow TRUE

Economic hedg Economic TRUE

Non-hedging de Non-hedg TRUE

Liability Class [A Liability Cl TRUE

Fair Value by Li Fair Value TRUEFHLBB borrowinFHLBB bo TRUE

Junior subordin Junior su TRUE

Tax advantaged Tax advan TRUE

Loans with com Loans wit TRUE

Industrial reven Industrial TRUE

Derivative Instr Derivativ TRUE

Derivative Instr Derivativ TRUE

2014 2014 TRUE

2015 2015 TRUE

2013 2013 TRUE

Mid-year 2013 Mid-year TRUE

First quarter of First quar TRUE

Second quarter Second q TRUE

Reclassification Reclassifi TRUE



Equity Compon Equity Co TRUE

Equity Compon Equity Co TRUE

Unrealized gain Unrealize TRUE

Label


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Range [Axis] Range [Ax TRUE

Range [Domain]Range [D TRUE

Minimum Minimum TRUE

Maximum Maximum TRUE

Weighted Aver Weighted TRUE

Derivative instr Derivativ TRUE

Cash pledged as Cash pled TRUEAmortized cost Amortize TRUE

Fair value of secFair value TRUE


Notional Amou Notional TRUE




Estimated Fair Estimated TRUE

Cash flow hedg Cash flow TRUE

Maturity FALSE

Period of FALSE

Amount of borr Amount o TRUE

Number of instr Number o TRUE

Durations of de Durations TRUE


Unrealized (loss Unrealize TRUE





Net tax benefit Net tax (e FALSEOther compreh Other co FALSE

Net interest expNet inter TRUE

Amount reclassiAmount r TRUE

Fixed rate of int Fixed rate TRUE

Life of the bond Life of the TRUE

Credit valuation Credit val TRUE

Economic hedg Economic TRUE

Unrealized (loss Unrealize FALSE

(Unfavorable) f Favorable FALSE

Realized (loss) g Realized FALSE


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Context Unit Deciml Comments

rmation pertaining to the period of 2016 and 2017.


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I2013 US Dollar -5

I2013 US Dollar -5

I2013 US Dollar -5

I2012_InterestRateSwapMember_CashFlowHe US Dollar -3 150000000 I2013_Interes

I2013_ForwardCommitmentsMember_Econo US Dollar -3

I2013_InterestRateSwapMember_EconomicHeUS Dollar -3 427000000

I2013 US Dollar -3

I2012 US Dollar -3

I2013_InterestRateSwapMember_CashFlowHe US Dollar -3

I2013_ForwardStartingInterestRateSwapMem US Dollar -3


I2013_CashFlowHedgingMember US Dollar -3

I2013_InterestRateSwapMember_EconomicHeUS Dollar -3


I2013_ReverseInterestRateSwapsMember_EcoUS Dollar -3

I2013_EconomicHedgingMember US Dollar -3

I2013_InterestRateLockCommitmentsMember US Dollar -3

I2013_NonhedgingMember US Dollar -3


I2012_InterestRateSwapMember_CashFlowHe US Dollar -3I2012_CashFlowHedgingMember US Dollar -3







I2012_ForwardCommitmentsMember_Econo US Dollar -3 33000000

D2012_InterestRateSwapMember_CashFlowHedgingMember_FederalHomeLoanBankBorrowingsMem

D2012_ForwardStartingInterestRateSwapMember_CashFlowHedgingMember_FederalHomeLoanBank

D2012_InterestRateSwapMember_CashFlowHedgingMember_JuniorSubordinatedDebtMember

D2012_InterestRateSwapMember_EconomicHedgingMember_NontaxableMunicipalBondsMember

D2012_InterestRateSwapMember_EconomicHedgingMember_CommercialPaperMember

D2012_ReverseInterestRateSwapsMember_EconomicHedgingMember_CommercialPaperMember

D2012_InterestRateLockCommitmentsMember_NonhedgingMember

D2012_ForwardCommitmentsMember_EconomicHedgingMember


D2013_ForwardStartingInterestRateSwapMember_CashFlowHedgingMember_FederalHomeLoanBank

D2013_InterestRateSwapMember_CashFlowHedgingMember_JuniorSubordinatedDebtMember


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D2013_InterestRateSwapMember_EconomicHedgingMember_NontaxableMunicipalBondsMember

D2013_InterestRateSwapMember_EconomicHedgingMember_CommercialPaperMember

D2013_ReverseInterestRateSwapsMember_EconomicHedgingMember_CommercialPaperMember

D2013_InterestRateLockCommitmentsMember_NonhedgingMember

D2013_ForwardCommitmentsMember_EconomicHedgingMember

I2012_InterestRateSwapMember_CashFlowHe pure 4

I2012_InterestRateSwapMember_CashFlowHe pure 4I2012_InterestRateSwapMember_EconomicHepure 4

I2012_InterestRateSwapMember_EconomicHepure 4

I2012_ReverseInterestRateSwapsMember_Ecopure 4






I2012_InterestRateSwapMember_CashFlowHe pure 4 Weighted Average Rate, Con

I2012_ForwardStartingInterestRateSwapMem pure 4 Weighted Average Rate, Con

I2012_InterestRateSwapMember_CashFlowHe pure 4 Weighted Average Rate, Con

I2012_InterestRateSwapMember_EconomicHepure 4 Weighted Average Rate, Con

I2012_InterestRateSwapMember_EconomicHepure 4 Weighted Average Rate, Con



I2013_ForwardStartingInterestRateSwapMem pure 4





I2012 US Dollar -3I2013 US Dollar -3




















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D2012Q3_M09_PrivatePlacementSubordinatedNotesMemberD2013_InterestRateSwapMember_CashFlowHedgingMember_FederalHomeLoanBankBorrowingsMem

I2013_FederalHomeLoanBankBorrowingsMem US Dollar -5

I2013_ForwardStartingInterestRateSwapMem Item INF

I2013_ForwardStartingInterestRateSwapMem Item INF Remove



I2013_ForwardStartingInterestRateSwapMem Item INF 9

I2013_ForwardStartingInterestRateSwapMem Item INF 3

I2013_ForwardStartingInterestRateSwapMem Item INF

D2013_ForwardStartingInterestRateSwapMember_CashFlowHedgingMe Remove

D2013_ForwardStartingInterestRateSwapMember_CashFlowHedgingMe Remove

D2013_ForwardStartingInterestRateSwapMember_CashFlowHedgingMember_DerivativeInstrumentsP





D2012_InterestRateSwapMember_CashFlowH US Dollar -3



D2013_InterestRateSwapMember_CashFlowH US Dollar -3D2013_InterestRateSwapMember_CashFlowH US Dollar -3 Remove value and unuse tag

D2012_InterestRateSwapMember_CashFlowH US Dollar -3 Remove value and unuse tag





D2013_InterestRateSwapMember_CashFlowH US Dollar -3 Remove

D2013Q4 US Dollar -3








D2012 US Dollar -3

D2011 US Dollar -3

D2013 US Dollar -3

D2013_ReportableLegalEntitiesMember_Pare US Dollar -3


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D2012_InterestRateSwapMember_CashFlowH US Dollar -3D2013_InterestRateSwapMember_CashFlowH US Dollar -3









D2012 US Dollar -3

D2011 US Dollar -3

D2013 US Dollar -3


I2013_EconomicHedgingMember_Nontaxable pure 4

D2013_EconomicHedgingMember_NontaxableMunicipalBondsMember

D2012Q3_M09_PrivatePlacementSubordinatedNotesMember


D2012_InterestRateSwapMember_EconomicH US Dollar -3

D2013_InterestRateSwapMember_EconomicH US Dollar -3

D2012_InterestRateSwapMember_EconomicH US Dollar -3D2013_InterestRateSwapMember_EconomicH US Dollar -3

D2012_ReverseInterestRateSwapsMember_Ec US Dollar -3


D2012_ForwardCommitmentsMember_Econo US Dollar -3


D2012_InterestRateLockCommitmentsMembe US Dollar -3









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Preferred role Order Comments

Comment


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FALSE TRUE TRUE TRUE 4140 - Disclosure - DERIVATIVE INSTRUMENTS AND HEDG

TRUE TRUE TRUE TRUE DERIVATIV 0

TRUE TRUE TRUE TRUE Derivative 1

TRUE TRUE TRUE TRUE Derivative, 1

TRUE TRUE TRUE TRUE Derivative, 1

TRUE TRUE TRUE TRUE Interest rat 1

TRUE TRUE TRUE TRUE Forward-st 3




TRUE TRUE TRUE TRUE Reverse int 7


TRUE TRUE TRUE TRUE Forward sa 9

TRUE TRUE TRUE TRUE Hedging Re 2

TRUE TRUE TRUE TRUE Hedging Re 1

TRUE TRUE TRUE TRUE Cash flow 1

TRUE TRUE TRUE TRUE Economic 2

TRUE TRUE TRUE TRUE Non-hedgi 3

TRUE TRUE TRUE TRUE Liability Cla 3

TRUE TRUE TRUE TRUE Fair Value 1

TRUE TRUE TRUE TRUE FHLBB borr 1TRUE TRUE TRUE TRUE Junior sub 2

TRUE TRUE TRUE TRUE Tax advant 3

TRUE TRUE TRUE TRUE Loans with 4

TRUE TRUE TRUE TRUE Industrial r 5

TRUE TRUE TRUE TRUE Derivative I 4

TRUE TRUE TRUE TRUE Derivative I 1

TRUE TRUE TRUE TRUE 2014 1



TRUE TRUE TRUE TRUE Mid-year 2 4

TRUE TRUE TRUE TRUE First quart 5

TRUE TRUE TRUE TRUE Second qu 6

TRUE TRUE TRUE TRUE Reclassific 5



TRUE TRUE TRUE TRUE Equity Com 6

TRUE TRUE TRUE TRUE Equity Com 1


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TRUE TRUE TRUE TRUE Unrealized 1

TRUE TRUE TRUE TRUE Range [Axi 7

TRUE TRUE TRUE TRUE Range [Do 1

TRUE TRUE TRUE TRUE Minimum 1

TRUE TRUE TRUE TRUE Maximum 2

TRUE TRUE TRUE TRUE Weighted 3

TRUE TRUE TRUE TRUE Derivative i 8TRUE TRUE FALSE TRUE Cash pledg 1 5,900,000 I2013 US Dollar

TRUE TRUE FALSE TRUE Amortized 2 ######## I2013 US Dollar

TRUE TRUE FALSE TRUE Fair value 3 ######## I2013 US Dollar


TRUE TRUE TRUE TRUE Notional A 1 ######## I2012_Inte US Dollar

TRUE TRUE FALSE TRUE Notional A 1 0 I2013_For US Dollar


TRUE TRUE FALSE TRUE Notional A 1 0 I2013 US Dollar

TRUE TRUE TRUE TRUE Notional A 1 ######## I2012 US Dollar

TRUE TRUE FALSE TRUE Notional A 1 0 I2013_Inte US Dollar

TRUE TRUE FALSE TRUE Notional A 1 0 I2013_For US Dollar


TRUE TRUE FALSE TRUE Notional A 1 0 I2013_Cas US Dollar



TRUE TRUE FALSE TRUE Notional A 1 0 I2013_Rev US Dollar

TRUE TRUE FALSE TRUE Notional A 1 0 I2013_Eco US Dollar


TRUE TRUE FALSE TRUE Notional A 1 0 I2013_Non US Dollar

TRUE TRUE TRUE TRUE Notional A 1 ######## I2012_For US Dollar

TRUE TRUE TRUE TRUE Notional A 1 ######## I2012_Inte US DollarTRUE TRUE TRUE TRUE Notional A 1 ######## I2012_Cas US Dollar



TRUE TRUE TRUE TRUE Notional A 1 ######## I2012_Rev US Dollar

TRUE TRUE TRUE TRUE Notional A 1 ######## I2012_Eco US Dollar


TRUE TRUE TRUE TRUE Notional A 1 ######## I2012_Non US Dollar

TRUE TRUE TRUE TRUE Notional A 1 ######## I2012_For US Dollar

TRUE TRUE TRUE TRUE Weighted 2 P1Y7M6D D2012_InterestRateSw

TRUE TRUE TRUE TRUE Weighted 2 P5Y4M24DD2012_ForwardStartin

TRUE TRUE TRUE TRUE Weighted 2 P1Y4M24DD2012_InterestRateSw

TRUE TRUE TRUE TRUE Weighted 2 P16Y10M2 D2012_InterestRateSw

TRUE TRUE TRUE TRUE Weighted 2 P5Y1M6D D2012_InterestRateSw

TRUE TRUE TRUE TRUE Weighted 2 P5Y1M6D D2012_ReverseInteres

TRUE TRUE TRUE TRUE Weighted 2 P2M12D D2012_InterestRateLo

TRUE TRUE TRUE TRUE Weighted 2 P1M6D D2012_ForwardComm

TRUE TRUE FALSE TRUE Weighted 2 P0Y D2013_InterestRateSw

TRUE TRUE FALSE TRUE Weighted 2 P0Y D2013_ForwardStartin

TRUE TRUE FALSE TRUE Weighted 2 P0Y D2013_InterestRateSw


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TRUE TRUE FALSE FALSE Estimated 5 0 I2013_Inte US Dollar

TRUE TRUE FALSE FALSE Estimated 5 0 I2013_Rev US Dollar

TRUE TRUE FALSE FALSE Estimated 5 0 I2013_Non US Dollar

TRUE TRUE FALSE FALSE Estimated 5 0 I2013_Inte US Dollar

FALSE TRUE FALSE FALSE Estimated 5 0 I2013_For US Dollar

FALSE FALSE FALSE FALSE Cash flow 5

FALSE TRUE FALSE FALSE Amount of 1 ######## I2013_Fed US DollarFALSE TRUE FALSE FALSE Number of 2 13 I2013_For Item

FALSE FALSE FALSE FALSE Number of 2 4 I2013_For Item

TRUE FALSE FALSE FALSE Number of 2 2 I2013_For Item



TRUE FALSE TRUE FALSE Number of 2 2 I2013_For Item

FALSE FALSE FALSE FALSE Durations 3 P1Y D2013_ForwardStartin

FALSE FALSE FALSE FALSE Durations 3 P5Y D2013_ForwardStartin

TRUE FALSE FALSE FALSE Durations 3 P3Y D2013_ForwardStartin

TRUE FALSE TRUE FALSE Durations 3 P5Y D2013_ForwardStartin



FALSE FALSE FALSE FALSE Interest rat 6

FALSE FALSE FALSE FALSE Unrealized 1 ######## D2012_Int US Dollar

eriodOf2016And2017Member

FALSE FALSE FALSE FALSE Unrealized 1 351,000 D2012_Int US Dollar

TRUE TRUE FALSE FALSE Unrealized 1 0 D2013_Int US Dollar

TRUE TRUE FALSE FALSE Unrealized 1 0 D2013_Int US Dollar

FALSE FALSE FALSE FALSE Reclassific 2 42,000 D2012_Int US Dollar

FALSE FALSE FALSE FALSE Reclassific 2 0 D2013_Int US DollarFALSE TRUE FALSE TRUE Reclassific 2 0 D2013_Int US Dollar

FALSE TRUE FALSE FALSE Reclassific 2 0 D2013Q4 US Dollar

TRUE FALSE FALSE FALSE Reclassific 2 0 D2013Q3 US Dollar

TRUE FALSE FALSE FALSE Reclassific 2 0 D2013Q2 US Dollar

TRUE FALSE TRUE FALSE Reclassific 2 0 D2013Q1 US Dollar

TRUE FALSE FALSE FALSE Reclassific 2 ######## D2012 US Dollar

TRUE FALSE FALSE FALSE Reclassific 2 ######## D2011 US Dollar

TRUE FALSE FALSE FALSE Reclassific 2 9,523,000 D2012Q4 US Dollar




TRUE FALSE FALSE FALSE Reclassific 2 0 D2013 US Dollar

TRUE FALSE FALSE FALSE Reclassific 2 0 D2013_Re US Dollar

TRUE FALSE FALSE FALSE Reclassific 2 2,260,000 D2012_Re US Dollar

TRUE FALSE FALSE FALSE Reclassific 2 839,000 D2011_Re US Dollar

FALSE TRUE FALSE FALSE Reclassific 3 942,000 D2012_Int US Dollar

FALSE TRUE FALSE FALSE Reclassific 3 0 D2013_Int US Dollar


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FALSE FALSE FALSE FALSE Reclassific 4 -324,000 D2012_Int US Dollar

FALSE FALSE FALSE FALSE Reclassific 4 0 D2013_Int US Dollar

FALSE FALSE FALSE TRUE Net tax be 5 846,000 D2012_Int US Dollar

FALSE FALSE FALSE TRUE Net tax be 5 0 D2013_Int US Dollar

FALSE TRUE FALSE FALSE Net tax be 5 -157,000 D2012_Int US Dollar

FALSE TRUE FALSE FALSE Net tax be 5 0 D2013_Int US Dollar

FALSE TRUE FALSE FALSE Other com 6 -765,000 D2012_Int US DollarFALSE TRUE FALSE FALSE Other com 6 0 D2013_Int US Dollar

FALSE FALSE FALSE FALSE Net interes 7 4,476,000 D2012_Int US Dollar

FALSE FALSE FALSE FALSE Net interes 7 490,000 D2012_Int US Dollar

FALSE TRUE FALSE FALSE Net interes 7 0 D2013_Int US Dollar

FALSE TRUE FALSE FALSE Net interes 7 0 D2013_Int US Dollar

TRUE FALSE FALSE FALSE Net interes 7 ######## D2012 US Dollar

TRUE FALSE FALSE FALSE Net interes 7 8,368,000 D2011 US Dollar

TRUE FALSE FALSE FALSE Net interes 7 0 D2013 US Dollar

FALSE TRUE FALSE FALSE Amount re 8 5,100,000 I2013_Cas US Dollar

FALSE FALSE FALSE FALSE Fixed rate 9 0.0509 I2013_Eco pure

FALSE FALSE FALSE FALSE Life of the 10 P21Y D2013_EconomicHedg

FALSE FALSE FALSE FALSE Credit valu 11 437,000 I2013_Eco US Dollar

FALSE FALSE FALSE FALSE Reclassific 12

FALSE FALSE FALSE FALSE Economic 7

FALSE FALSE FALSE FALSE Unrealized 1 -660,000 D2012_Int US Dollar

FALSE FALSE FALSE FALSE Unrealized 1 0 D2013_Int US Dollar

FALSE FALSE FALSE FALSE Unrealized 1 3,053,000 D2012_Int US Dollar

FALSE FALSE FALSE FALSE Unrealized 1 0 D2013_Int US Dollar

FALSE TRUE FALSE FALSE Unrealized 1 ######## D2012_Re US Dollar

FALSE TRUE FALSE FALSE Unrealized 1 0 D2013_Re US Dollar

FALSE TRUE FALSE FALSE Unrealized 1 ######## D2012_For US DollarFALSE TRUE FALSE FALSE Unrealized 1 0 D2013_For US Dollar

FALSE TRUE FALSE FALSE Unrealized 1 6,258,000 D2012_Int US Dollar

FALSE TRUE FALSE FALSE Unrealized 1 0 D2013_Int US Dollar

FALSE FALSE FALSE FALSE (Unfavorab 2 43,000 D2012_Re US Dollar

FALSE FALSE FALSE FALSE (Unfavorab 2 0 D2013_Re US Dollar

FALSE FALSE FALSE FALSE Realized (l 3 ######## D2012_For US Dollar

FALSE FALSE FALSE FALSE Realized (l 3 0 D2013_For US Dollar

FALSE FALSE FALSE FALSE Realized (l 3 ######## D2012_Int US Dollar

FALSE FALSE FALSE FALSE Realized (l 3 0 D2013_Int US Dollar


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ING ACTIVITIES (Details)


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-3-3

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apMember_CashFlowHedgingMember_FederalHomeLoanBankBorrowingsMember_WeightedAverage

gInterestRateSwapMember_CashFlowHedgingMember_FederalHomeLoanBankBorrowingsMember

apMember_CashFlowHedgingMember_JuniorSubordinatedDebtMember

apMember_EconomicHedgingMember_NontaxableMunicipalBondsMember

apMember_EconomicHedgingMember_CommercialPaperMember

tRateSwapsMember_EconomicHedgingMember_CommercialPaperMember

ckCommitmentsMember_NonhedgingMember

itmentsMember_EconomicHedgingMember

apMember_CashFlowHedgingMember_FederalHomeLoanBankBorrowingsMember_WeightedAverage

gInterestRateSwapMember_CashFlowHedgingMember_FederalHomeLoanBankBorrowingsMember

apMember_CashFlowHedgingMember_JuniorSubordinatedDebtMember


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apMember_EconomicHedgingMember_NontaxableMunicipalBondsMember

apMember_EconomicHedgingMember_CommercialPaperMember

tRateSwapsMember_EconomicHedgingMember_CommercialPaperMember

ckCommitmentsMember_NonhedgingMember

itmentsMember_EconomicHedgingMember

4

44

4

4

4

4

4

4

4

4

4

4

4

4

4

4

4

4

4

4

4

4-3

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-3

-3

-3

-3


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-3

-3

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-3

-5INF

INF

INF

INF

INF

INF

gInterestRateSwapMember_CashFlowHedgingMember_DerivativeInstrumentsPeriodByMidYear2013M

gInterestRateSwapMember_CashFlowHedgingMember_DerivativeInstrumentsPeriodByMidYear2013M

gInterestRateSwapMember_CashFlowHedgingMember_DerivativeInstrumentsPeriodOf2014Member_




-3

-3

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-3


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-3

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-5

4

ingMember_NontaxableMunicipalBondsMember

-3

-3

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-3

-3

-3

-3

-3-3

-3

-3

-3

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-3

-3

-3

-3


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ember

ember


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ember_MinimumMember

ember_MaximumMember

inimumMember

aximumMember

inimumMember

aximumMember