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US GAAP Disclosure List 2012

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Investments, Debt and Equity Securities


ItemTypePeriodBalanceDescription
Investments, Debt and Equity Securities text
Investments in Debt and Marketable Equity Securities (and Certain Trading Assets) Disclosure textThe entire disclosure for investments in certain debt and equity securities.
Marketable Securities $instantdebitTabular disclosure of marketable securities. This may consist of investments in certain debt and equity securities, short-term investments and other assets.
Trading Securities (and Certain Trading Assets) textTabular disclosure of trading securities (and certain trading assets) which consist of all investments in certain debt and equity securities (and other assets) that are bought and held principally for the purpose of selling them in the near term (thus held for only a short period of time) or for which an entity has elected the fair value option. Trading generally reflects active and frequent buying and selling, and trading securities are generally used with the objective of generating profits on short-term differences in price, but this category of investments may also include items which are not intended to be sold in the near term or for which the fair value option has been elected.
Available-for-sale Securities textTabular disclosure of available-for-sale securities which includes, but is not limited to, changes in the cost basis and fair value, fair value and gross unrealized gain (loss), fair values by type of security, contractual maturity and classification, amortized cost basis, contracts to acquire securities to be accounted for as available-for-sale, debt maturities, transfers to trading, change in net unrealized holding gain (loss) net of tax, continuous unrealized loss position fair value, aggregate losses qualitative disclosures, other than temporary impairment (OTTI) losses or other disclosures related to available for sale securities.
Held-to-maturity Securities textTabular disclosure of all investments in certain debt and equity securities for which the entity has the positive intent and ability to hold until maturity.
Available-for-sale Securities and Held-to-maturity Securities $instantdebit
Other than Temporary Impairment, Credit Losses Recognized in Earnings textTabular disclosure of the amount of other than temporary impairment (OTTI) related to credit losses recognized in earnings including: (a) the beginning balance of the amount related to credit losses on debt securities held by the investor at the beginning of the period for which a portion of an OTTI was recognized in other comprehensive income; (b) additions for the amount related to the credit loss for which an OTTI was not previously recognized; (c) reductions for securities sold during the period (realized); (d) reductions for securities for which the amount previously recognized in other comprehensive income was recognized in earnings because the investor intends to sell the security or more likely than not will be required to sell the security before recovery of its amortized cost basis; (e) additional increases to the amount related to the credit loss for which an OTTI was previously recognized when the investor does not intend to sell the security and it is not more likely than not that the investor will be required to sell the security before recovery of its amortized cost basis; (f) reductions for increases in cash flows expected to be collected that are recognized over the remaining life of the security; and (g) the ending balance of the amount related to credit losses on debt securities held by the entity at the end of the period for which a portion of an OTTI was recognized in other comprehensive income.
Loans Acquired, Accounted for as Debt Securities, Disclosure text
Gain (Loss) on Investments $durationTabular disclosure of the realized and unrealized gains and losses reported in the statement of income which have resulted from the sale and holding of marketable securities, respectively, as well as the sale or disposal of cost method investments. Such amounts would include realized gains and losses on the sale or disposal of trading, available-for-sale, and held-to-maturity securities, unrealized gains and losses on trading securities, unrealized gains and losses on available-for-sale and held-to-maturity securities transferred to the trading securities category, realized gains and losses on the sale or disposal of cost method investments, and losses recognized for other than temporary impairments (OTTI) of such investments.
Investment Income $durationTabular disclosure of investment income derived from investments in debt and equity securities consisting of interest income earned from investments in debt securities and on cash and cash equivalents, dividend income from investments in equity securities, and income or expense derived from the amortization of investment related discounts or premiums, respectively. This item does not include realized or unrealized gains or losses on the sale or holding of investments in debt and equity securities required to be included in earnings for the period or for other than temporary losses related to investments in debt and equity securities which are included in realized losses in the period recognized.
Net Realized and Unrealized Gain (Loss) on Trading Securities $durationcredit
Disclosure Text Block Supplement text
Cost and Equity Method Investments Disclosure textThe entire disclosure for cost method and equity method investments included basis, impairment losses, recognized or unrecognized gains (losses).
Table Text Block Supplement text
Schedule of Available-for-sale Securities Reconciliation textTabular disclosure of the reconciliation of available-for-sale securities from cost basis to fair value.
Schedule of Realized Gain (Loss) textTabular disclosure of the proceeds from sales of available-for-sale securities and the gross realized gains and gross realized losses that have been included in earnings as a result of those sales.
Schedule of Temporary Impairment Losses, Investments textTabular disclosure of investments in an unrealized loss position for which other-than-temporary impairments have not been recognized in earnings (including investments for which a portion of an other-than-temporary impairment has been recognized in other comprehensive income), including: (a) the aggregate related fair value of investments with unrealized losses, (b) the aggregate amount of unrealized losses (that is, the amount by which amortized cost basis exceeds fair value).
Schedule of Unrealized Loss on Investments textFor all investments in an unrealized loss position, including those for which other-than-temporary impairments have not been recognized in earnings (including investments for which a portion of an other-than-temporary impairment has been recognized in other comprehensive income), a tabular disclosure of the aggregate related fair value of investments with unrealized losses and the aggregate amount of unrealized losses (that is, the amount by which amortized cost basis exceeds fair value).
Unrealized Gain (Loss) on Investments textTabular disclosure of unrealized gains and losses on investments.
Realized Gain (Loss) on Investments textTabular disclosure of realized gains and losses on investments reported in the statement of income.
Investments Classified by Contractual Maturity Date textTabular disclosure of maturities of an entity's investments as well as any other information pertinent to the investments.

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