Fair Value of Financial Instruments

3 Months Ended

Mar. 31, 2026

16. Fair Value of Financial Instruments

The Company has established and documented processes for determining fair values. Fair value is based upon quoted market prices, where available. If listed prices or quotes are not available, then fair value is based upon internally developed models that primarily use inputs that are market-based or independently-sourced market parameters, including interest rate yield curves.

A financial instrument’s categorization within the valuation hierarchy is based upon the lowest level of input that is significant to the fair value measurement. The three levels of valuation hierarchy are defined as follows:

Level 1 - inputs to the valuation methodology are quoted prices (unadjusted) for identical assets or liabilities in active markets.

Level 2 - inputs to the valuation methodology include quoted prices for similar assets and liabilities in active markets, and inputs that are observable for the asset or liability, either directly or indirectly, for substantially the full term of the financial instrument.

Level 3 - inputs to the valuation methodology are unobservable and significant to the fair value measurement.

The following describes the valuation methodologies used for the Company’s financial instruments measured at fair value, as well as the general classification of such instruments pursuant to the valuation hierarchy.

a.Investment Securities Available for Sale – The Company determines the fair value of its Agency RMBS and non-Agency RMBS based on discounted cash flows utilizing an internal pricing model. The methodology considers the characteristics of the particular security and its underlying collateral, which are observable inputs. These inputs include, but are not limited to, delinquency status, coupon, loan-to-value ("LTV"), historical performance, periodic and life caps, collateral type, rate reset period, seasoning, prepayment speeds and credit enhancement levels. The Company also considers several observable market data points, including prices obtained from third-party pricing services or dealers who make markets in similar financial instruments, trading activity, and dialogue with market participants. Third-party pricing services typically incorporate commonly used market pricing methods, trading activity observed in the marketplace and other data inputs similar to those used in the Company's internal pricing model. The Company has established thresholds to compare internally generated prices with independent third-party prices and any differences that exceed the thresholds are reviewed both internally and with the third-party pricing service. The Company reconciles and resolves all pricing differences in excess of the thresholds before a final price is established.

The Company determines the fair value of its U.S. Treasury securities using a third-party pricing service that compiles prices from various sources or using pricing models that consider observable market data to determine the fair value of identical or similar securities.

The Company’s investment securities available for sale are valued based upon readily observable market parameters and are classified as Level 2 fair values.

b.Residential Loans Held in Consolidated SLST – Residential loans held in Consolidated SLST are carried at fair value and classified as Level 3 fair values. In accordance with the practical expedient in ASC 810, the Company determines the fair value of residential loans held in Consolidated SLST based on the fair value of the CDOs issued by the respective securitizations and its investment in the securitizations (eliminated in consolidation in accordance with GAAP), as the fair value of these instruments is more observable.

The investment securities (eliminated in consolidation in accordance with GAAP) that we own in the securitizations are generally illiquid and trade infrequently. As such, they are classified as Level 3 in the fair value hierarchy. The fair valuation of these investment securities is determined based on an internal valuation model that considers expected cash flows from the underlying loans and yields required by market participants. The significant unobservable inputs used in the measurement of these investments are projected losses within the pool of loans and a discount rate. The discount rate used in determining fair value incorporates default rate, loss severity, prepayment rate and current market interest rates. Significant increases or decreases in these inputs would result in a significantly lower or higher fair value measurement.

c.Residential Loans, Residential Loans Held in Securitization Trusts and Residential Loans Held For Sale – The Company’s acquired residential loans are recorded at fair value and classified as Level 3 in the fair value hierarchy. The fair value for residential loans is determined using valuations obtained from a third party that specializes in providing valuations of residential loans. The valuation approach depends on whether the residential loan is considered performing, re-performing or non-performing at the date the valuation is performed.

For performing and re-performing loans, estimates of fair value are derived using a discounted cash flow model, where estimates of cash flows are determined from scheduled payments for each loan, adjusted using forecast prepayment rates, default rates and rates for loss upon default. For non-performing loans, asset liquidation cash flows are derived based on the estimated time to liquidate the loan, expected liquidation costs and home price appreciation. Estimated cash flows for both performing and non-performing loans are discounted at yields considered appropriate to arrive at a reasonable exit price for the asset. Indications of loan value such as actual trades, bids, offers and generic market color may be used in determining the appropriate discount yield.

The Company independently calculates the fair value of residential loans based on discounted cash flows using an internal pricing model to validate all third party valuations of residential loans. The Company has established thresholds to compare internally generated prices with independent third-party prices and any differences that exceed the thresholds are reviewed both internally and with the third-party pricing service. The Company reconciles and resolves all pricing differences in excess of the thresholds before a final price is established.

The fair value of certain originated loans, including those held for sale, is determined using non-binding investor prices obtained through an established loan trading process. Investors provide loan-level pricing indications based on market conditions and underlying loan characteristics, which are received through a competitive bidding process. These fair value measurements are classified as Level 3 within the fair value hierarchy.

d.Multi-family Loans – Fair value for multi-family loans is determined using discounted cash flows. The discounted cash flows are based on the underlying estimated cash flows and estimated changes in market yields. The fair value also reflects consideration of changes in credit risk since the origination or time of initial investment. This fair value measurement is generally based on unobservable inputs and, as such, is classified as Level 3 in the fair value hierarchy.

e.Equity Investments – Fair value for equity investments is or was determined by (i) the valuation process for multi-family loans as described in d. above or (ii) using weighted multiples of origination volume and earnings before taxes, depreciation and amortization of the entity and the net asset value ("NAV") of the equity investment entity. These fair value measurements are generally based on unobservable inputs and, as such, are classified as Level 3 in the fair value hierarchy.

f.Derivative Instruments – The Company's interest rate swaps, credit default swaps and futures are classified as Level 2 fair values and are measured using valuations reported by the respective central clearing houses. The derivatives are presented net of variation margin payments pledged or received.

The fair values of the Company's interest rate cap agreements are measured using models developed by either third-party pricing providers or the respective counterparty that use the market-standard methodology of discounting the future expected cash receipts which would occur if floating interest rates rise above the strike rate of the caps. The floating interest rates used in the calculation of projected receipts on the interest rate caps are based on an expectation of future interest rates derived from observable market interest rate curves and volatilities. The inputs used in the valuation of interest rate caps fall within Level 2 of the fair value hierarchy.

The Company's TBAs are classified as Level 2 in the fair value hierarchy and are measured using prices obtained from the counterparty.

The Company obtains additional third-party valuations for interest rate swaps, credit default swaps, futures, interest rate cap agreements and TBAs. The Company has established thresholds to compare different independent third-party prices and any differences that exceed the thresholds are reviewed both internally and with the third-party pricing services. The Company reconciles and resolves all pricing differences in excess of the thresholds before a final price is established.

The fair value of the Company's IRLCs is determined using an internal pricing model that incorporates market pricing for residential loans with similar characteristics to the underlying loans of IRLCs and the probability that the loans will fund under the terms of the commitment (the “pull-through rate”). Both the market pricing for similar residential loans and the pull-through rate are significant unobservable inputs, therefore the Company's IRLCs are classified as Level 3 in the fair value hierarchy.

g.Mortgage Servicing Rights – The Company's MSRs are recorded at fair value and are classified as Level 3 in the fair value hierarchy. Although MSR transactions may be observable in the marketplace, the details of those transactions may not be representative of the Company's MSR portfolio. Accordingly, the fair value of the Company's MSRs is determined using valuations obtained from a third party that specializes in providing valuations of MSRs. The valuation incorporates both observable market data and unobservable market data including prepayment speeds, rates of default and discount rates as inputs to a discounted cash flow model.

The Company independently calculates the fair value of its MSRs based on discounted cash flows using a pricing model to validate all third party-valuations of MSRs. The Company has established thresholds to compare internally generated prices with independent third-party prices and any differences that exceed the thresholds are reviewed both internally and with the third-party pricing service. The Company reconciles and resolves all pricing differences in excess of the thresholds before a final price is established.

h.Collateralized Debt Obligations – CDOs issued by Consolidated SLST are classified as Level 3 fair values for which fair value is determined by considering several market data points, including prices obtained from third-party pricing services or dealers who make markets in similar financial instruments. The third-party pricing service or dealers incorporate common market pricing methods, including a spread measurement to the Treasury curve or interest rate swap curve as well as underlying characteristics of the particular security. They will also consider contractual cash payments and yields expected by market participants.

Refer to a. above for a description of the fair valuation of CDOs issued by Consolidated SLST that are eliminated in consolidation.

Fair value for CDOs issued by the Company's residential loan securitizations and non-Agency RMBS re-securitization is determined by the valuation process for investment securities available for sale as described in a. above and, as such, are classified as Level 2 fair values.

i.Senior unsecured notes – The Company's 2031 Senior Notes, 9.875% 2030 Senior Notes, 9.125% 2030 Senior Notes and 2029 Senior Notes are valued using pricing models that consider observable market data to determine the fair value of identical or similar securities and are classified as Level 2 fair values.

Management reviews all prices used in determining fair value to ensure they represent current market conditions. This review includes surveying similar market transactions and comparisons to interest pricing models as well as offerings of like securities by dealers. Any changes to the valuation methodology are reviewed by management to ensure the changes are appropriate. As markets and products develop and the pricing for certain products becomes more transparent, the Company continues to refine its valuation methodologies. The methods described above may produce a fair value calculation that may not be indicative of net realizable value or reflective of future fair values. Furthermore, while the Company believes its valuation methods are appropriate and consistent with other market participants, the use of different methodologies, or assumptions, to determine the fair value of certain financial instruments could result in a different estimate of fair value at the reporting date. The Company uses inputs that are current as of each reporting date, which may include periods of market dislocation, during which time price transparency may be reduced. This condition could cause the Company’s financial instruments to be reclassified from Level 2 to Level 3 in future periods.

The following table presents the Company’s financial instruments measured at fair value on a recurring basis as of March 31, 2026 and December 31, 2025, respectively, on the Company’s condensed consolidated balance sheets (dollar amounts in thousands):


	Measured at Fair Value on a Recurring Basis at
	March 31, 2026								December 31, 2025
	Level 1		Level 2		Level 3		Total		Level 1		Level 2		Level 3		Total
Assets carried at fair value
Investment securities available for sale:
Agency RMBS	$	—	$	6,629,977	$	—	$	6,629,977	$	—	$	6,633,476	$	—	$	6,633,476
Non-Agency RMBS	—		30,160		—		30,160		—		25,592		—		25,592
U.S. Treasury securities	—		300,176		—		300,176		—		245,713		—		245,713
Residential loans:
Residential loans	—		—		761,251		761,251		—		—		583,963		583,963
Consolidated SLST	—		—		1,138,067		1,138,067		—		—		1,165,677		1,165,677
Residential loans held in securitization trusts	—		—		2,598,709		2,598,709		—		—		2,608,535		2,608,535
Residential loans held for sale	—		—		121,607		121,607		—		—		80,707		80,707
Multi-family loans	—		—		55,910		55,910		—		—		55,476		55,476
Equity investments	—		—		23,468		23,468		—		—		24,711		24,711
Derivative assets: (1)
Interest rate caps	—		684		—		684		—		31		—		31

IRLCs	—		—		1,155		1,155		—		—		691		691


U.S. Treasury futures (2)	—		—		—		—		—		—		—		—
Commodity futures (2)	—		—		—		—		—		—		—		—
MSRs (1)	—		—		19,965		19,965		—		—		20,893		20,893
Total	$	—	$	6,960,997	$	4,720,132	$	11,681,129	$	—	$	6,904,812	$	4,540,653	$	11,445,465
Liabilities carried at fair value





CDOs:
Consolidated SLST	$	—	$	—	$	983,717	$	983,717	$	—	$	—	$	1,006,919	$	1,006,919
Residential loan securitizations	—		2,068,484		—		2,068,484		—		2,075,962		—		2,075,962
Non-Agency RMBS re-securitization	—		63,702		—		63,702		—		65,276		—		65,276
Senior unsecured notes	—		339,648		—		339,648		—		260,852		—		260,852
Derivative liabilities: (1)
Interest rate swaps (2)	—		—		—		—		—		—		—		—

Credit default swaps (2)	—		—		—		—		—		—		—		—
TBAs	—		1,523		—		1,523		—		—		—		—
Total	$	—	$	2,473,357	$	983,717	$	3,457,074	$	—	$	2,402,090	$	1,006,919	$	3,409,009

(1)Derivative assets and derivative liabilities are included in other assets or other liabilities, respectively, in the condensed consolidated balance sheets.

(2)All of the Company’s interest rate swaps, credit default swaps and futures are cleared through central clearing houses. The Company exchanges variation margin for the derivative instruments based upon daily changes in fair value. Includes derivative assets of $47.1 million netted against derivative liabilities of $26.6 million and a net variation margin of $20.5 million as of March 31, 2026. Includes derivative liabilities of $59.4 million netted against derivative assets of $23.3 million and a net variation margin of $36.1 million as of December 31, 2025. See Note 9 for additional information.

The following tables detail changes in valuation for the Level 3 assets for the three months ended March 31, 2026 and 2025, respectively (dollar amounts in thousands):

Level 3 Assets:


	For the Three Months Ended March 31, 2026
	Residential loans
	Residential loans		Consolidated SLST		Residential loans held in securitization trusts		Residential loans held for sale		Multi-family loans		Equity investments		MSRs		IRLCs		Total
Balance at beginning of period	$	583,963	$	1,165,677	$	2,608,535	$	80,707	$	55,476	$	24,711	$	20,893	$	691	$	4,540,653
Total (losses)/gains (realized/unrealized)
Included in earnings	(5,241)		(6,241)		(16,025)		9,889		1,628		721		(928)		464		(15,733)

Transfers out (1)	(11,458)		—		(875)		—		—				—		—		(12,333)
Transfer to securitization trust, net (2)	(185,934)		—		185,934		—		—		—		—		—		—

Transfer from residential loans held for sale to residential loans	238,104		—		—		(238,104)		—		—		—		—		—
Paydowns/Distributions	(66,491)		(21,369)		(203,302)		(882)		(1,194)		(1,964)		—		—		(295,202)
Sales	(10,301)		—		—		(131,610)		—		—		—		—		(141,911)
Acquisitions/Repurchases	218,609		—		24,442		797		—		—		—		—		243,848
Originations	—		—		—		400,810		—		—		—		—		400,810
Balance at the end of period	$	761,251	$	1,138,067	$	2,598,709	$	121,607	$	55,910	$	23,468	$	19,965	$	1,155	$	4,720,132

(1)Transfers out of Level 3 assets represent the transfer of residential loans to real estate owned.

(2)During the three months ended March 31, 2026, the Company transferred, on a net basis, certain residential loans into residential loan securitizations (see Note 7 for further discussion of the Company's residential loan securitizations).


	For the Three Months Ended March 31, 2025
	Residential loans
	Residential loans		Consolidated SLST		Residential loans held in securitization trusts		Multi-family loans		Equity investments		MSRs		Total
Balance at beginning of period	$	632,266	$	965,672	$	2,243,800	$	86,192	$	113,492	$	21,003	$	4,062,425
Total gains/(losses) (realized/unrealized)
Included in earnings	5,857		11,743		25,378		2,991		3,589		(706)		48,852


Transfers out (1)	(22,506)		—		(659)		—		—		—		(23,165)
Transfer to securitization trust, net (2)	(464,214)		—		464,214		—		—		—		—

Paydowns/Distributions	(56,731)		(18,165)		(261,880)		(1,961)		(23,082)		—		(361,819)

Sales	(2,075)		—		(6,277)		—		—		—		(8,352)
Acquisitions	352,965		—		43,880		—		—		—		396,845
Balance at the end of period	$	445,562	$	959,250	$	2,508,456	$	87,222	$	93,999	$	20,297	$	4,114,786

(1)Transfers out of Level 3 assets represents the transfer of residential loans to real estate owned.

(2)During the three months ended March 31, 2025, the Company transferred, on a net basis, certain residential loans into residential loan securitizations (see Note 7 for further discussion of the Company's residential loan securitizations).

The following table details changes in valuation for the Level 3 liabilities for the three months ended March 31, 2026 and 2025, respectively (dollar amounts in thousands):

Level 3 Liabilities:


	Consolidated SLST CDOs
	For the Three Months Ended March 31,
	2026		2025
Balance at beginning of period	$	1,006,919	$	811,591
Total losses/(gains) (realized/unrealized)
Included in earnings	(4,866)		8,637

Paydowns	(18,336)		(14,955)


Balance at the end of period	$	983,717	$	805,273

The following table discloses quantitative information regarding the significant unobservable inputs used in the valuation of our Level 3 assets and liabilities measured at fair value (dollar amounts in thousands):


March 31, 2026	Fair Value	Valuation Technique	Unobservable Input	Weighted Average	Range
Assets
Residential loans, residential loans held in securitization trusts and residential loans held for sale: (1)
	$3,135,736	Discounted cash flow	Lifetime CPR	10.9%	—	-	47.1%
			Default rate	0.7%	—	-	21.5%
			Loss severity	12.2%	—	-	100.0%
			Yield	6.5%	3.7%	-	33.4%

	$109,915	Liquidation model	Annual home price appreciation/(depreciation)	0.1%	—	-	5.8%
			Liquidation timeline (months)	17	9	-	54
			Property value	$1,740	$28	-	$13,900
			Yield	8.8%	7.5%	-	64.3%

	$235,916	Transaction price	Non-binding investor price	N/A

Consolidated SLST (4)	$1,138,067		Liability price	N/A

Total	$4,619,634

Multi-family loans (1) (2)	$55,910	Discounted cash flow	Discount rate	12.3%	11.5%	-	13.5%
			Months to assumed redemption	20.4	3	-	34

Equity investments (1)	$23,468	Discounted cash flow	Discount rate	15.8%	15.0%	-	17.5%
			Months to assumed redemption	14.8	2	-	26

Mortgage servicing rights (1)	$19,965	Discounted cash flow	Lifetime voluntary prepayment rate	9.4%	0.1%	-	28.5%
			Default rate	2.6%	—	-	42.0%
			Yield	12.2%	10.5%	-	15.5%

IRLCs (1)	$1,155	Probability-weighted expected cash flow	Pull-through rate	83.1%	82.6%	-	85.6%

Liabilities
Consolidated SLST CDOs (3) (4)	$983,717	Discounted cash flow	Yield	5.2%	4.6%	-	12.3%
			Collateral prepayment rate	6.1%	2.8%	-	7.3%
			Collateral default rate	1.1%	—	-	19.6%
			Loss severity	15.2%	0.3%	-	26.6%

(1)Weighted average amounts are calculated based on the weighted average fair value of the assets.

(2)As of March 31, 2026, the Company has reduced the fair value of one multi-family loan to zero as a result of developments with respect to the property, its financing and market conditions. Unobservable inputs do not include inputs related to this multi-family loan.

(3)In accordance with the practical expedient in ASC 810, the Company determines the fair value of the residential loans held in Consolidated SLST based on the fair value of the CDOs issued by Consolidated SLST, including investment securities we own, as the fair value of these instruments is more observable. At March 31, 2026, the fair value of investment securities we own in Consolidated SLST amounts to $146.7 million.

(4)Weighted average yield calculated based on the weighted average fair value of the CDOs issued by Consolidated SLST, including investment securities we own. Weighted average collateral prepayment rate, weighted average collateral default rate, and weighted average loss severity are calculated based on the weighted average unpaid balance of the CDOs issued by Consolidated SLST, including investment securities we own.

The following table details the changes in unrealized gains (losses) included in earnings for the three months ended March 31, 2026 and 2025, respectively, for our Level 3 assets and liabilities held as of March 31, 2026 and 2025, respectively (dollar amounts in thousands):


	For the Three Months Ended March 31,
	2026		2025
Assets
Residential loans:
Residential loans (1)	$	(1,802)	$	(2,342)
Consolidated SLST (1)	(6,913)		12,895
Residential loans held in securitization trusts (1)	(18,657)		23,905
Residential loans held for sale (1)	2,590		—
Multi-family loans (1)	(4)		410
Equity investments (2)	(46)		(1,363)
IRLCs	464		—
Mortgage servicing rights (1)	(928)		(706)
Liabilities
Consolidated SLST CDOs (1)	6,817		(9,631)

(1)Presented in unrealized (losses) gains, net on the Company's condensed consolidated statements of operations.

(2)Presented in income from equity investments on the Company's condensed consolidated statements of operations.

The following table presents the carrying value and estimated fair value of the Company’s financial instruments at March 31, 2026 and December 31, 2025, respectively (dollar amounts in thousands):


		March 31, 2026				December 31, 2025
	Fair Value Hierarchy Level	Carrying Value		Estimated Fair Value		Carrying Value		Estimated Fair Value
Financial Assets:
Cash and cash equivalents	Level 1	$	208,915	$	208,915	$	210,333	$	210,333
Investment securities available for sale	Level 2	6,960,313		6,960,313		6,904,781		6,904,781
Residential loans	Level 3	4,498,027		4,498,027		4,358,175		4,358,175
Residential loans held for sale	Level 3	121,607		121,607		80,707		80,707
Multi-family loans	Level 3	55,910		55,910		55,476		55,476
Equity investments	Level 3	23,468		23,468		24,711		24,711
Interest rate caps	Level 2	684		684		31		31
IRLCs	Level 3	1,155		1,155		691		691
Mortgage servicing rights	Level 3	19,965		19,965		20,893		20,893
Financial Liabilities:
Repurchase agreements	Level 2	7,019,017		7,019,017		6,753,417		6,753,417
Collateralized debt obligations:
Residential loan securitizations at amortized cost, net	Level 3	353,041		336,430		363,645		349,037
Residential loan securitizations at fair value	Level 2	2,068,484		2,068,484		2,075,962		2,075,962
Consolidated SLST	Level 3	983,717		983,717		1,006,919		1,006,919
Non-Agency RMBS re-securitization	Level 2	63,702		63,702		65,276		65,276
Subordinated debentures	Level 3	45,000		39,355		45,000		40,526
Derivative liabilities	Level 2	1,523		1,523		—		—
Senior unsecured notes:
Senior unsecured notes at amortized cost, net	Level 2	—		—		99,585		99,465
Senior unsecured notes at fair value	Level 2	339,648		339,648		260,852		260,852
Mortgages payable on real estate	Level 3	276,032		269,948		332,131		325,301

In addition to the methodology to determine the fair value of the Company’s financial assets and liabilities reported at fair value, as previously described, the following methods and assumptions were used by the Company in arriving at the fair value of the Company’s other financial instruments in the table immediately above:

a.Cash and cash equivalents – Estimated fair value approximates the carrying value of such assets.

b.Repurchase agreements – The fair value of these repurchase agreements approximates cost as they are short term in nature.

c.Residential loan securitizations at amortized cost, net – The fair value of these CDOs is based on discounted cash flows as well as market pricing on comparable obligations.

d.Subordinated debentures – The fair value of these subordinated debentures is based on discounted cash flows using management’s estimate for market yields.

e.Senior unsecured notes – The fair value of senior unsecured notes reported at amortized cost, net was determined using pricing models that consider observable market data to determine the fair value of identical or similar securities.

f.Mortgages payable on real estate – The fair value of consolidated variable-rate mortgages payable approximates the carrying value of such liabilities. The fair value of consolidated fixed-rate mortgages payable is estimated based upon discounted cash flows at current borrowing rates.

- Definition

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (bbb)(1)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-2

Reference 2: http://www.xbrl.org/2003/role/exampleRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 107
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482078/820-10-55-107

Reference 3: http://www.xbrl.org/2003/role/exampleRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
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+ Details