US GAAP Disclosure List

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Credit Losses TIG Template 01


ItemTypePeriodBalanceDescription
Past Due, Financial Instrument text
Financing Receivable, Past Due textDisclosure of information about aging analysis for financing receivable.
Class of Financing Receivable textInformation by class of financing receivable determined on the basis of initial measurement attribute, risk characteristics and method of monitoring and assessing credit risk.
Credit Loss Status textInformation by credit loss status of financial asset.
Financial Asset, Period Past Due textInformation by time period financial asset is past due.
Financing Receivable Portfolio Segment textInformation by the level at which an entity develops and documents a systematic methodology to determine its allowance for credit losses.
Financing Receivable, Past Due 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.
Lien Category textInformation by category of lien, for example, but not limited to, senior or junior.
Internal Credit Assessment textInformation by entity-defined rating.
Loans Insured or Guaranteed by Government Authorities textInformation by US and non-US government sponsored enterprise, authority, agency and program guarantees for government insured loans.
Class of Financing Receivable durationFinancing receivables determined on the basis of initial measurement attribute, risk characteristics and method of monitoring and assessing credit risk.
Credit Loss Status durationCredit loss status of financial asset.
Financial Asset, Period Past Due durationPeriod in which financial asset is past due. Element name and standard label in Financial Asset, [numeric lower end] to [numeric higher end] [date measure] Past Due [Member] or Financial Asset, Greater Than [low end numeric value] [date measure] Past Due [Member] or Financial Asset, Less Than [high end numeric value] [date measure] Past Due [Member] formats.
Financing Receivable Portfolio Segment durationLevel at which an entity develops and documents a systematic methodology to determine its allowance for credit losses.
Financing Receivable, Past Due and Not Past Due text
Financing Receivable, 90 Days or More Past Due, Still Accruing$instantdebitAmount of financing receivable 90 days or more past due and still accruing.
Financing Receivable, Nonaccrual$instantdebitAmount of financing receivable on nonaccrual status.
Lien Category durationLegal claim on the property of another party to secure the payment of a debt or the satisfaction of an obligation by category, for example, but not limited to, senior or junior.
Internal Credit Assessment durationEntity defined credit risk rating.
Loans Insured or Guaranteed by Government Authorities durationGuarantee by US and non-US government sponsored enterprises, authorities, agencies and programs for government insured loans.

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