US GAAP Disclosure List

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ItemTypePeriodBalanceDescription
Investments, Debt and Equity Securities text
Investments in Debt and Marketable Equity Securities (and Certain Trading Assets) Disclosure durationThe entire disclosure for investments in certain debt and equity securities.
Table Text Block Supplement text
Marketable Securities durationTabular disclosure of marketable securities. This may consist of investments in certain debt and equity securities, short-term investments and other assets.
Debt Securities, Trading, and Equity Securities, FV-NI durationTabular disclosure of investment in debt security measured at fair value with change in fair value recognized in net income (trading) and investment in equity security measured at fair value with change in fair value recognized in net income (FV-NI).
Debt Securities, Available-for-Sale durationTabular disclosure of investment in debt security measured at fair value with change in fair value recognized in other comprehensive income (available-for-sale).
Debt Securities, Available-for-Sale, Unrealized Loss Position, Fair Value durationTabular disclosure of fair value of investment in debt security measured at fair value with change in fair value recognized in other comprehensive income (available-for-sale), in unrealized loss position, without allowance for credit loss. Includes beneficial interest in securitized financial asset.
Debt Securities, Held-to-Maturity durationTabular disclosure of information about investment in debt security measured at amortized cost (held-to-maturity).
Debt Securities, Available-for-Sale and Held-to-Maturity, after Allowance for Credit Loss text
Debt Securities, Available-for-Sale and Held-to-Maturity, Fair Value to Amortized Cost, after Allowance for Credit Loss text
Debt Securities, Trading and Available-for-Sale text
Gain (Loss) on Securities durationTabular disclosure of realized and unrealized gain (loss) on investment in security.
Investment Income durationTabular disclosure of investment income, including, but not limited to, interest and dividend income and amortization of discount (premium) derived from debt and equity securities. Excludes realized and unrealized gain (loss) on investments.
Equity Securities without Readily Determinable Fair Value durationTabular disclosure of investment in equity security without readily determinable fair value.
Schedule of Available-for-Sale Securities Reconciliation durationTabular disclosure of the reconciliation of available-for-sale securities from cost basis to fair value.
Schedule of Realized Gain (Loss) durationTabular 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 Unrealized Loss on Investments durationFor 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 durationTabular disclosure of unrealized gains and losses on investments.
Realized Gain (Loss) on Investments durationTabular disclosure of realized gains and losses on investments reported in the statement of income.
Investments Classified by Contractual Maturity Date durationTabular disclosure of maturities of an entity's investments as well as any other information pertinent to the investments.

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