US GAAP Disclosure List

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Deposit Based Operations


ItemTypePeriodBalanceDescription
Statement of Financial Position text
Statement textSchedule reflecting a Statement of Income, Statement of Cash Flows, Statement of Financial Position, Statement of Shareholders' Equity and Other Comprehensive Income, or other statement as needed.
Restatement Axis
Class of Stock textInformation by the different classes of stock of the entity.
Statement 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.
Restatement Domain
Class of Stock durationShare of stock differentiated by the voting rights the holder receives. Examples include, but are not limited to, common stock, redeemable preferred stock, nonredeemable preferred stock, and convertible stock.
Assets text
Liabilities and Equity text
Stockholders' Equity, Number of Shares, Par Value and Other Disclosure text
Scenario Previously Reported Member
Restatement Adjustment Member
Common Class A durationClassification of common stock representing ownership interest in a corporation.
Common Class B durationClassification of common stock that has different rights than Common Class A, representing ownership interest in a corporation.
Common Class C durationClassification of common stock that has different rights than provided to Class A or B shares, representing ownership interest in a corporation.
Cumulative Preferred Stock durationPreferred stock upon which unpaid dividends accumulate until paid to shareholders. Classified within stockholders' equity if nonredeemable or redeemable solely at the option of the issuer. Classified within temporary equity if redemption is outside the control of the issuer.
Noncumulative Preferred Stock durationPreferred stock upon which unpaid dividends do not accrue.
Redeemable Preferred Stock durationDescription of type or class of redeemable preferred stock. For instance, cumulative preferred stock, noncumulative preferred stock, convertible or series.
Nonredeemable Preferred Stock durationPreferred shares that are not redeemable before liquidation of the entity. Preferred shares may provide a preferential dividend to the dividend on common stock and may take precedence over common stock in the event of a liquidation. Preferred shares typically represent an ownership interest in the company.
Convertible Preferred Stock durationPreferred stock that may be exchanged into common shares or other types of securities at the owner's option.
Preferred Class A durationOutstanding nonredeemable preferred class A stock or outstanding convertible preferred class A stock. Classified within stockholders' equity if nonredeemable or redeemable solely at the option of the issuer. Classified within temporary equity if redemption is outside the control of the issuer.
Preferred Class B durationOutstanding nonredeemable preferred class B stock or outstanding preferred class B stock. Classified within stockholders' equity if nonredeemable or redeemable solely at the option of the issuer. Classified within temporary equity if redemption is outside the control of the issuer.
Series A Preferred Stock durationSeries A preferred stock.
Series B Preferred Stock durationSeries B preferred stock.
Series C Preferred Stock durationSeries C preferred stock.
Series D Preferred Stock durationSeries D preferred stock.
Series E Preferred Stock durationSeries E preferred stock.
Series F Preferred Stock durationSeries F preferred stock.
Series G Preferred Stock durationSeries G preferred stock.
Series H Preferred Stock durationSeries H preferred stock.
Cash, Cash Equivalents, and Federal Funds Sold text
Restricted Cash and Investments text
Net Investment in Lease, before Allowance for Credit Loss, Total$instantdebitAmount, before allowance for credit loss, of net investment in sales-type and direct financing leases.
Leveraged Leases, Net Investment in Leveraged Leases Disclosure, Investment in Leveraged Leases, Net, Total$instantdebitThe net investment in arrangements meeting the criteria for classification as leveraged leases including deferred taxes.
Other Short-Term Investments$instantdebitAmount of short-term investments classified as other.
Equity Securities, FV-NI, Total$instantdebitAmount of investment in equity security measured at fair value with change in fair value recognized in net income (FV-NI).
Debt Securities text
Debt Securities, Held-to-Maturity, Fair Value, Total$instantdebitFair value of investment in debt security measured at amortized cost (held-to-maturity).
Marketable Securities, Total$instantdebitAmount of investment in marketable security.
Assets under Management, Carrying Amount$instantdebitThe carrying amount of assets an investment adviser manages on behalf of investors.
Securities Borrowed, Total$instantdebitAmount, after the effects of master netting arrangements, of securities borrowed from entities in exchange for collateral. Includes assets not subject to a master netting arrangement and not elected to be offset.
Federal Home Loan Bank Stock and Federal Reserve Bank Stock text
Guaranty Assets$instantdebitThe carrying amount of the contractual right to receive fees, as compensation in exchange for providing a guarantee to a third party, over life of the guarantee.
Derivative Asset, Total$instantdebitFair value, after the effects of master netting arrangements, of a financial asset or other contract with one or more underlyings, notional amount or payment provision or both, and the contract can be net settled by means outside the contract or delivery of an asset. Includes assets not subject to a master netting arrangement and not elected to be offset.
Securities Held as Collateral, at Fair Value$instantdebitThe carrying amount (fair value) as of the balance sheet date of securities held that had been pledged by counterparties under financing and lending arrangements, pursuant to which the entity has the right by agreement or custom to sell or re-pledge such securities.
Investments in and Advance to Affiliates, Subsidiaries, Associates, and Joint Ventures text
Loans and Leases Receivable, Net Reported Amount, Covered and Not Covered text
Property, Plant and Equipment, Net text
Property, Plant, and Equipment, Collections, Not Capitalized$instantdebitAmount not capitalized of work of art, historical treasure, and similar asset classified as collections.
Cash Surrender Value of Life Insurance$instantdebitCarrying amount as of the balance sheet date of amounts which could be received based on the terms of the insurance contract upon surrendering life policies owned by the entity.
Due from Customer Acceptances$instantdebitAmounts receivable from customers on short-term negotiable time drafts drawn on and accepted by the institution (also known as banker's acceptance transactions) that are outstanding on the reporting date.
Goodwill, Beginning Balance$instantdebitAmount after accumulated impairment loss of an asset representing future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized.
Intangible Assets, Net (Excluding Goodwill) text
Finance Lease, Right-of-Use Asset, after Accumulated Amortization, Total$instantdebitAmount, after accumulated amortization, of right-of-use asset from finance lease.
Operating Lease, Right-of-Use Asset$instantdebitAmount of lessee's right to use underlying asset under operating lease.
Other Real Estate, Foreclosed Assets, and Repossessed Assets text
Accounts Receivable, after Allowance for Credit Loss text
Financing Receivable, after Allowance for Credit Loss text
Accrued Interest, after Allowance for Credit Loss text
Accounts Receivable, Excluding Accrued Interest, after Allowance for Credit Loss, Noncurrent text
Financing Receivable, Excluding Accrued Interest, after Allowance for Credit Loss text
Debt Securities, Held-to-Maturity, Excluding Accrued Interest, after Allowance for Credit Loss text
Sales-Type Lease, Net Investment in Lease, Excluding Accrued Interest, after Allowance for Credit Loss text
Direct Financing Lease, Net Investment in Lease, Excluding Accrued Interest, after Allowance for Credit Loss text
Net Investment in Lease, Excluding Accrued Interest, after Allowance for Credit Loss text
Debt Securities, Available-for-Sale, Amortized Cost, Excluding Accrued Interest, after Allowance for Credit Loss text
Debt Securities, Available-for-Sale, Excluding Accrued Interest$instantdebitAmount excluding accrued interest, of investment in debt security measured at fair value with change in fair value recognized in other comprehensive income (available-for-sale).
Receivable from Broker-Dealer and Clearing Organization, Total$instantdebitAmount receivable from broker-dealers and clearing organizations, including, but not limited to, securities failed-to-deliver, certain deposits for securities borrowed, open transactions, good faith and margin deposits, commissions and floor brokerage receivables.
Accounts Receivable from Securitization$instantdebitThe amount owed to the reporting entity by counterparties in securitized loan transactions.
FDIC Indemnification Asset, Beginning Balance$instantdebitCarrying amount of receivable assets originating from the indemnification agreement with the Federal Deposit Insurance Corporation (FDIC), in which the FDIC is to partially cover losses.
Premiums Receivable, Net, Total$instantdebitThe carrying amount as of the balance sheet date due the entity from (a) agents and insureds, (b) uncollected premiums and (c) others, net of the allowance for doubtful accounts.
Reinsurance Recoverables, Including Reinsurance Premium Paid, Total$instantdebitAmount, after valuation allowance, recoverable under reinsurance contracts including premium paid under reinsurance contracts. Examples include, but are not limited to, settled and unsettled claims, incurred but not reported losses, loss adjustment expense, premium paid, policy benefits and policy reserves.
Accrued Fees and Other Revenue Receivable$instantdebitFor an unclassified balance sheet, the amount of fees and other revenue, excluding investment income receivable, earned but not yet received, which were recognized in conformity with revenue recognition criteria based on estimates or specific contractual terms.
Accrued Investment Income Receivable$instantdebitInterest, dividends, rents, ancillary and other revenues earned but not yet received by the entity on its investments.
Income Taxes Receivable$instantdebitCarrying amount as of the balance sheet date of income taxes previously overpaid to tax authorities (such as U.S. Federal, state and local tax authorities) representing refunds of overpayments or recoveries based on agreed-upon resolutions of disputes. Also called income tax refund receivable.
Prepaid Expense and Other Assets text
Contract with Customer, Asset, after Allowance for Credit Loss text
Capitalized Contract Cost, Net, Total$instantdebitAmount, after accumulated amortization and accumulated impairment loss, of asset recognized from cost incurred to obtain or fulfill contract with customer.
Deferred Costs text
Deferred Income Tax Assets, Net$instantdebitAmount, after allocation of valuation allowances and deferred tax liability, of deferred tax asset attributable to deductible differences and carryforwards, with jurisdictional netting.
Deferred Rent Receivables, Net$instantdebitAmount of excess of rental income recognized over rental payment required by lease.
Other Interest Earning Assets$instantdebitAmount of interest earning assets classified as other.
Transferor's Interests in Transferred Financial Assets, Fair Value$instantdebitThe carrying amount (fair value) as of the balance sheet date of the transferor's interests in transferred financial assets (typically securitized receivables, generally not involved in the collection of principal) following transfer of significant portions of such financial instruments to other parties. Such interests could be ancillary cash flows and interest-only strips.
Servicing Asset text
Bank Owned Life Insurance$instantdebitThe carrying amount of a life insurance policy on an officer, executive or employee for which the reporting entity (a bank) is entitled to proceeds from the policy upon death of the insured or surrender of the insurance policy.
Separate Account Asset$instantdebitAmount of asset at fair value held for benefit of separate account policyholder.
Business Combination, Contingent Consideration, Asset, Total$instantdebitAmount of asset recognized arising from contingent consideration in a business combination.
Disposal Group, Including Discontinued Operation, Assets text
Asset, Held-for-Sale, Not Part of Disposal Group text
Amortization Method Qualified Affordable Housing Project Investments$instantdebitAmount of investment in qualified affordable housing projects.
Safeguarding Asset Platform Operator Crypto Asset
Assets, Total$instantdebitSum of the carrying amounts as of the balance sheet date of all assets that are recognized. Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.
Liabilities text
Commitments and Contingencies$instantcreditRepresents the caption on the face of the balance sheet to indicate that the entity has entered into (1) purchase or supply arrangements that will require expending a portion of its resources to meet the terms thereof, and (2) is exposed to potential losses or, less frequently, gains, arising from (a) possible claims against a company's resources due to future performance under contract terms, and (b) possible losses or likely gains from uncertainties that will ultimately be resolved when one or more future events that are deemed likely to occur do occur or fail to occur.
Temporary Equity text
Equity, Including Portion Attributable to Noncontrolling Interest text
Liabilities and Equity, Total$instantcreditAmount of liabilities and equity items, including the portion of equity attributable to noncontrolling interests, if any.
Preferred Stock, Number of Shares, Par Value and Other Disclosure text
Common Stock, Number of Shares, Par Value and Other Disclosure text
Treasury Stock, Number of Shares and Restriction Disclosures text
Retained Earnings, Deficit EliminatedtextDescription of the total amount of deficit eliminated for a period of at least three years from the effective date of quasi-reorganization.

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