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Note 8 - Capital
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12 Months Ended |
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Dec. 31, 2012
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| Stockholders' Equity Note Disclosure [Text Block] |
(8)
Capital
Certificates
of Proprietary Interest (Certificates) and Sub-share
Certificates in Certificates of Proprietary Interest
(Sub-shares) are exchangeable in the ratio of one Certificate
to 3,000 Sub-shares. No Certificates were exchanged for
Sub-shares in 2012 and 2011.
The
number of Certificates authorized for issuance at a given
date is the number then outstanding plus one/three-thousandth
of the number of Sub-shares then outstanding. The number of
Sub-shares authorized for issuance at a given date is the
number then outstanding plus three thousand times the number
of Certificates then outstanding.
The
Declaration of Trust was executed and delivered in New York.
In the opinion of counsel for the Trust, under the laws of
the State of New York, the Certificate and Sub-share
Certificate holders are not subject to any personal liability
for the acts or obligations of the Trust.
The
assets of the Trust are located in Texas. In the opinion of
Texas counsel, under the laws of the State of Texas, the
Certificate and Sub-share Certificate holders may be held
personally liable with respect to claims against the Trust,
but only after the assets of the Trust first have been
exhausted.
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- Definition
The entire disclosure for shareholders' equity, comprised of portions attributable to the parent entity and noncontrolling interest, if any, including other comprehensive income (as applicable). Including, but not limited to: (1) balances of common stock, preferred stock, additional paid-in capital, other capital and retained earnings; (2) accumulated balance for each classification of other comprehensive income and total amount of comprehensive income; (3) amount and nature of changes in separate accounts, including the number of shares authorized and outstanding, number of shares issued upon exercise and conversion, and for other comprehensive income, the adjustments for reclassifications to net income; (4) rights and privileges of each class of stock authorized; (5) basis of treasury stock, if other than cost, and amounts paid and accounting treatment for treasury stock purchased significantly in excess of market; (6) dividends paid or payable per share and in the aggregate for each class of stock for each period presented; (7) dividend restrictions and accumulated preferred dividends in arrears (in aggregate and per share amount); (8) retained earnings appropriations or restrictions, such as dividend restrictions; (9) impact of change in accounting principle, initial adoption of new accounting principle and correction of an error in previously issued financial statements; (10) shares held in trust for Employee Stock Ownership Plan (ESOP); (11) deferred compensation related to issuance of capital stock; (12) note received for issuance of stock; (13) unamortized discount on shares; (14) description, terms, and number of warrants or rights outstanding; (15) shares under subscription and subscription receivables, effective date of new retained earnings after quasi-reorganization and deficit eliminated by quasi-reorganization and, for a period of at least ten years after the effective date, the point in time from which the new retained dates; and (16) retroactive effective of subsequent change in capital structure. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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