US GAAP Disclosure List

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Financial Services, Investment Company


ItemTypePeriodBalanceDescription
Investment Company text
Investment Company, Balance Sheet Items text
Investment Company, Income and Expense text
Investment Company, Change in Net Assets durationTabular disclosure of change in net assets (equity) of investment company.
Investment Company, Statement of Cash Flows Items text
Investment Company, Disclosure Items text
Investment Company, Financial Highlights text
Investment Company, Nonconsolidated Subsidiary, Summarized Financial Information durationTabular disclosure of summarized financial information for nonconsolidated subsidiary of investment company. Excludes information consolidated by reporting entity.
Cash and Cash Equivalents, Held in Foreign Currency$instantdebitAmount of cash and cash equivalents held in foreign currency. Excludes cash within disposal group and discontinued operations. Cash includes, but is not limited to, currency on hand, demand deposit with financial institution, and account with general characteristic of demand deposit. Cash equivalents include, but are not limited to, short-term, highly liquid investment that is both readily convertible to known amount of cash and so near maturity that it presents insignificant risk of change in value because of change in interest rate.
Cash and Cash Equivalents, Not Held in Foreign Currency$instantdebitAmount of cash and cash equivalents not held in foreign currency. Excludes cash within disposal group and discontinued operations. Cash includes, but is not limited to, currency on hand, demand deposit with financial institution, and account with general characteristic of demand deposit. Cash equivalents include, but are not limited to, short-term, highly liquid investment that is both readily convertible to known amount of cash and so near maturity that it presents insignificant risk of change in value because of change in interest rate.
Variation Margin Receivable, Derivative$instantdebitAmount of receivable from positive price movement on derivative.
Receivable, Investment, Sale$instantdebitAmount of receivable from sale of investment.
Dividend and Interest Receivable$instantdebitAmount of dividend and interest receivable from investment.
Deposit, Security Sold Short$instantdebitAmount of deposit for security sold short.
Deposit, Derivative$instantdebitAmount of deposit for derivative.
Variation Margin Payable, Derivative$instantcreditAmount of payable for negative price movement on derivative.
Payable, Investment, Purchase$instantcreditAmount of payable for purchase of investment.
Distribution Payable$instantcreditAmount of distribution payable to ownership interest holder from investment income and return of capital.
Incentive Fee Payable$instantcreditAmount of fee payable for management of operations based on performance under arrangement, including, but not limited to, investment.
Payable, Common Stock Redeemed$instantcreditAmount of payable for common stock reacquired. Includes, but is not limited to, unit, membership interest, or other ownership interest.
Payable, Preferred Stock Redeemed$instantcreditAmount of payable for preferred stock reacquired. Includes, but is not limited to, unit, membership interest, or other ownership interest.
Dividend Income, Operating text
Interest Income, Operating text
Interest and Dividend Income, Securities, Operating text
Fee Income$durationcreditAmount of fee income including, but not limited to, managerial assistance, servicing of investment, and origination and commitment fees.
Other Income$durationcreditAmount of revenue and income classified as other.
Investment Income, Operating, after Expense and Tax text
Gain (Loss), Investment and Derivative, Operating, and Foreign Currency Transaction, before Tax text
Gain (Loss), Investment and Derivative, Operating, and Foreign Currency Transaction, after Tax text
Gain (Loss), Investment and Derivative, Operating, and Foreign Currency Transaction, after Tax, Alternative text
Gain (Loss), Investment and Derivative, Operating, and Foreign Currency Transaction, after Tax, with Price Change text
Investment Company, Change in Net Assets textDisclosure of information about change in net assets (equity) of investment company.
Payment for Purchase, Investment, Operating Activity$durationcreditAmount of cash outflow for acquisition of investment, classified as operating activity. Includes, but is not limited to, funding, origination, drawdown, and participation in investment.
Proceeds from Disposition of Investment, Operating Activity$durationdebitAmount of cash inflow from sale of investment, classified as operating activity. Includes, but is not limited to, repayment, principal payment, paydown, and maturity of investment.
Increase (Decrease) in Management Fee Payable$durationdebitAmount of increase (decrease) in fee payable for management of fund or trust.
Increase (Decrease) in Incentive Fee Payable$durationdebitAmount of increase (decrease) in fee payable for management of operations based on performance under arrangement, including, but not limited to, investment.
Increase (Decrease) in Management and Incentive Fees Payable$durationdebitAmount of increase (decrease) in fees payable for management of fund or trust and management of operations based on performance under arrangement, including, but not limited to, investment.
Increase (Decrease) in Receivable for Investment Sold$durationcreditAmount of increase (decrease) in receivable from sale of investment.
Increase (Decrease) in Payable for Investment Purchased$durationdebitAmount of increase (decrease) in payable for purchase of investment.
Investment Company, Assessment of Status text
Investment Company, Distribution durationDisclosure of accounting policy for distribution to ownership interest holder. Includes, but is not limited to, dividend distribution and tax return of capital.
Investment Company, Foreign Currency Transaction and Translation Practice durationIndicates (true false) whether realized and unrealized gain (loss) of investment from foreign currency change is included with other foreign currency gain (loss).
Investment Company, Gain (Loss) on in-kind Redemption$durationcreditAmount of gain (loss) on redemption of investment company shares or units by payment in portfolio securities.
Investment Company, Fee Waiver TermstextDescription of term of contractual and voluntary fee waiver agreement.
Investment Company, Tax Disclosure Items text
Investment Company, Investment Owned, Measurement InputinstantValue of input used to measure investment owned by investment company.
Investment Company, Senior Security, Indebtedness, Asset Coverage RatioinstantPercentage of total assets less all liabilities and indebtedness not represented by senior security, to senior security representing indebtedness.
Investment Company, Senior Security, Stock, Asset Coverage RatioinstantPercentage of total assets less all liabilities and indebtedness not represented by senior security to senior security representing indebtedness and involuntary liquidation preference of stock.
Investment Company, Reimbursable Excess Expense$durationdebitAmount of carryover of excess expense potentially reimbursable to adviser but not recorded as liability by investment company.
Investment Company, Investment Owned, Redemption RestrictiontextDescription of investment restriction on redemption of investment in another nonregistered investment partnership in which fair value constitutes more than 5 percent of net assets.
Investment Company, Equity Security, Contractual Sale Restriction text
Investment in Foreign Security, Risk text
Issuance and Repurchase, Own Security text
Broker and Expense Offset Arrangements text
Investment Company, Expense Limitation Agreements text
Payment by Affiliate and Investment in Violation text
Management and Service Fees, Rate text
Financial Support for Nonconsolidated Legal Entity text
Investment Company, Capital Commitments text
Investment Company, Financial Highlights durationThe entire disclosure of financial highlights reported by investment company.
Investment Company, Nonconsolidated Subsidiary textDisclosure of information about nonconsolidated subsidiary of investment company. Excludes information consolidated by reporting entity.

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