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US GAAP Disclosure List 2026
↑ContentBalance Sheet Offsetting
| Item | Type | Period | Balance | Description |
|---|---|---|---|---|
| Offsetting | text | |||
| Offsetting Assets | duration | Tabular disclosure of derivative and other financial assets that are subject to offsetting, including master netting arrangements. | ||
| Offsetting Liabilities | duration | Tabular disclosure of derivative and other financial liabilities that are subject to offsetting, including master netting arrangements. | ||
| Offsetting Assets | duration | Tabular disclosure of derivative and other financial assets that are subject to offsetting, including master netting arrangements. | ||
| duration | ||||
| Offsetting Assets | text | Disclosure of information about derivative and financial assets that are subject to offsetting, including enforceable master netting arrangements. | ||
| Offsetting Assets | text | Disclosure of information about derivative and financial assets that are subject to offsetting, including enforceable master netting arrangements. | ||
| Offsetting Liabilities | text | Disclosure of information about derivative and financial liabilities that are subject to offsetting, including enforceable master netting arrangements. | ||
| Offsetting Liabilities | text | Disclosure of information about derivative and financial liabilities that are subject to offsetting, including enforceable master netting arrangements. | ||
| text | ||||
| Counterparty Name Axis | ||||
| Transaction Type | text | Information by type of agreement between buyer and seller for the exchange of financial instruments. | ||
| Offsetting Assets | text | Line 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. | ||
| Derivative Instrument | text | Information by type of derivative contract. | ||
| Transaction Market Method | text | Information by transaction market method between buyer and seller for exchange of financial instrument. | ||
| Offsetting Assets | text | Line 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. | ||
| Derivative Instrument | text | Information by type of derivative contract. | ||
| Counterparty Name Axis | ||||
| text | ||||
| Offsetting Liabilities | text | Line 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. | ||
| Derivative Instrument | text | Information by type of derivative contract. | ||
| Counterparty Name Axis | ||||
| Transaction Market Method | text | Information by transaction market method between buyer and seller for exchange of financial instrument. | ||
| text |