US GAAP Disclosure List

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Schedule of Short-Term Debt


ItemTypePeriodBalanceDescription
Short-Term Debt, Type textInformation by type of short-term debt arrangement.
Debt Instrument textInformation by type of debt instrument, including, but not limited to, draws against credit facilities.
Short-Term Debt textLine items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.
Short-Term Debt, Type durationType of short-term debt arrangement, such as notes, line of credit, commercial paper, asset-based financing, project financing, letter of credit financing.
Debt Instrument, Name durationThe name for the particular debt instrument or borrowing that distinguishes it from other debt instruments or borrowings, including draws against credit facilities.
Short-Term Debt, LendertextIdentification of the lender or type of lender, such as bank, insurance entity, pension fund.
Short-Term Debt, TermstextDescription of the short-term debt arrangement, and disclosures pertaining to the underlying arrangements, including repayment terms, interest rates, restrictions on assets and activities, debt covenants, and other matters important to users of the financial statements.
Short-Term Debt, Weighted Average Interest Rate, at Point in TimeinstantWeighted average interest rate of short-term debt outstanding calculated at point in time.
Short-Term Debt, Weighted Average Interest Rate, over TimedurationWeighted average interest rate of short-term debt outstanding calculated over time.
Short-Term Debt, Interest Rate IncreasedurationPercentage increase in the stated interest rate on a short-term debt instrument.
Short-Term Debt, Total$instantcreditReflects the total carrying amount as of the balance sheet date of debt having initial terms less than one year or the normal operating cycle, if longer.
Short-Term Debt, Maximum Amount Outstanding During Period$durationcreditFor the form of debt having an initial term of less than one year or less than the normal operating cycle, if longer, the maximum amount borrowed at any time during the period.
Short-Term Debt, Maximum Month-end Outstanding Amount$durationcreditFor the form of debt having an initial term of less than one year or less than the normal operating cycle, if longer, maximum month-end borrowings during the period.
Short-Term Debt, Average Outstanding Amount$durationcreditFor the form of debt having an initial term of less than one year or less than the normal operating cycle, if longer, average borrowings during the period.
Short-Term Debt, Refinanced, DescriptiontextDescription of the refinancing of a short-term obligation when that obligation is excluded from current liabilities in the balance sheet. The description generally includes a general discussion of the terminated financing agreement and the terms of the new obligation or equity securities issued or expected to be issued as a result of the refinancing.
Short-Term Debt, Refinanced, Amount$durationcreditAmount of a short-term obligation that has been excluded from current liabilities in the balance sheet because of a refinancing of the obligation.
Short-Term Debt, Debt Default text
Debt, Current text
Notes Payable to Banks durationA written promise to pay a note to a bank.
Notes Payable, Other Payables durationA written promise to pay a note to a third party.
Loans Payable durationBorrowing supported by a written promise to pay an obligation.
Line of Credit durationA contractual arrangement with a lender under which borrowings can be made up to a specific amount at any point in time, and under which borrowings outstanding may be either short-term or long-term, depending upon the particulars.
Letter of Credit durationA document typically issued by a financial institution which acts as a guarantee of payment to a beneficiary, or as the source of payment for a specific transaction (for example, wiring funds to a foreign exporter if and when specified merchandise is accepted pursuant to the terms of the letter of credit).
Warehouse Agreement Borrowings durationA revolving line of credit facility used by mortgage bankers to finance the origination or purchase of loans.
Convertible Debt durationBorrowing which can be exchanged for a specified number of another security at the option of the issuer or the holder, for example, but not limited to, the entity's common stock.
Convertible Notes Payable durationWritten promise to pay a note which can be exchanged for a specified quantity of securities (typically common stock), at the option of the issuer or the holder.
Exchangeable Debt durationDebt instrument that permits the issuer to redeem the securities by transferring assets upon an event that is certain to occur.
Commercial Paper durationUnsecured promissory note (generally negotiable) that provides institutions with short-term funds.
Construction Loan Payable durationA real estate loan to finance building costs. The funds are disbursed as needed or in accordance with a prearranged plan; generally, a portion of the funds is disbursed at inception and the remainder as construction progresses. The money is repaid on completion of the project (generally one to seven years), usually from the proceeds of a mortgage loan.
Bank Overdrafts durationExcess drawing from an existing cash balance that is honored by the bank but is owed to the bank.
Bankers Acceptance Member
Bridge Loan Member
Product Financing Arrangement durationArrangement that in form is a sale with full right of return but in substance is a financing in that the financier is not the end customer, is not at risk other than credit risk similar to any other form of lending arrangement, and typically is repaid from collections of sales made to actual customers including an amount that constitutes interest.
Federal Funds Purchased durationShort term borrowing where a bank borrows, at the federal funds rate, from another bank.
Securities Sold under Agreements to Repurchase durationThe securities that an institution sells and agrees to repurchase (the identical or substantially the same securities) as a seller-borrower at a specified date for a specified price, also known as a repurchase agreement, or repo. Most repos involve obligations of the federal government or its agencies, but other financial instruments, such as commercial paper, banker's acceptances, and negotiable certificates of deposit, are sometimes used in repos.
Federal Home Loan Bank Advances durationBorrowings from the Federal Home Loan Bank, which are primarily used to cover shortages in the required reserve balance and also in times of liquidity shortages. The member institution executes a promissory note, which is generally collateralized by government securities to the Federal Reserve or loans.
Federal Reserve Bank Advances durationBorrowings from the Federal Reserve Bank, which are primarily used to cover shortages in the required reserve balance and also in times of liquidity shortages.
Debt Default, Short-Term Debt, Description of Violation or Event of DefaulttextDiscussion of the facts and amounts pertaining to each failure to comply with an affirmative or negative covenant of a short-term debt instrument, including violating payment terms or an inability to meet certain minimum financial requirements or achieve or maintain certain financial ratios. The discussion would generally be expected to also include whether or not the failure can and will be overcome and a description of the terms of any waivers, including the amount of the waiver and the period of time covered by the waiver.
Debt Default, Short-Term Debt, Description of Notice of DefaulttextDiscussion of the facts and amounts pertaining to a notice received from a lender that an event of default has occurred with respect to the short-term debt instrument or borrowing, and a description of the expected financial consequences of receiving such notice, including the effects of a demand for immediate repayment of all amounts due. The discussion would generally be expected to also include whether or not the failure can and will be overcome and a description of the terms of any waivers, including the amount of the waiver and the period of time covered by the waiver.
Debt Default, Short-Term Debt, Amount$instantcreditAmount of outstanding short-term debt or borrowing associated with any securities or credit agreement for which there has been a default in principal, interest, sinking fund, or redemption provisions, or any breach of covenant that existed at the end of the period and subsequently has not been cured.
Short-Term Debt, Total$instantcreditReflects the total carrying amount as of the balance sheet date of debt having initial terms less than one year or the normal operating cycle, if longer.
Long-Term Debt and Lease Obligation, Current, Total$instantcreditAmount of long-term debt and lease obligation, classified as current.
Debt, Current, Total$instantcreditAmount of debt and lease obligation, classified as current.

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