- DefinitionThe cash inflow from issuance of preferred stocks by a business trust or other special purpose entity, mainly established by a bank holding entity, to third party investors. The trust's assets are deeply subordinated debentures of the bank holding entity. Most trust preferred securities are subject to a mandatory redemption upon the repayment of the debentures.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 230
-SubTopic 10
-Section 45
-Paragraph 14
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=66902209&loc=d3e3255-108585
Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Financing Activities
-URI http://asc.fasb.org/extlink&oid=6513228
+ Details
Name: |
us-gaap_ProceedsFromIssuanceOfTrustPreferredSecurities |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
duration |