US GAAP Disclosure List

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Credit Losses TIG Template 05


ItemTypePeriodBalanceDescription
Nonaccrual Status text
Financing Receivable, Nonaccrual textDisclosure of information about financing receivable on nonaccrual status.
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.
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, Nonaccrual 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.
Class of Financing Receivable durationFinancing receivables determined on the basis of initial measurement attribute, risk characteristics and method of monitoring and assessing credit risk.
Financing Receivable Portfolio Segment durationLevel at which an entity develops and documents a systematic methodology to determine its allowance for credit losses.
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.
Financing Receivable, Nonaccrual, Interest Income$durationcreditAmount of interest income on financing receivable on nonaccrual status.
Financing Receivable, Nonaccrual, No Allowance$instantdebitAmount of financing receivable on nonaccrual status with no allowance for credit loss.
Fixed Rate Residential Mortgage durationLoan to purchase or refinance residential real estate such as a home, in which the real estate itself serves as collateral for the loan and in which the interest rate and the amount of each payment remain constant throughout the life of the loan.
Adjustable Rate Residential Mortgage durationLoan to purchase or refinance residential real estate (for example, but not limited to, a home) in which the interest rate is periodically adjusted according to changes in a specified reference rate.
Home Equity Loan durationLoan based on the equity of the borrower's residential property in which the borrower receives the loan amount upfront. Excludes home equity lines of credit.
Commercial and Industrial Sector durationSector of the economy consisting of companies engaged in commercial and industrial business activities.
Commercial Real Estate durationProperty that is solely used for business purposes.
Commercial Portfolio Segment durationPortfolio segment of the company's total financing receivables related to commercial receivables.
Consumer Portfolio Segment durationPortfolio segment of the company's total financing receivables related to consumer receivables.

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