US GAAP Disclosure List

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Own-share Lending Arrangement


ItemTypePeriodBalanceDescription
Deferred Finance Costs, Own-share Lending Arrangement, Issuance Costs, Accumulated Amortization textA roll forward is a reconciliation of a concept from the beginning of a period to the end of a period.
Deferred Finance Costs, Own-share Lending Arrangement, Issuance Costs, Net text
Own-share Lending Arrangement, DescriptiontextA description of any outstanding share-lending arrangement on the entity's own stock including all significant terms such as the number of shares lent, the term of the arrangement, the circumstances under which cash settlement would be required, and any requirements for the counterparty (share borrower) to provide collateral.
Own-share Lending Arrangement, ReasonstextDescribes the entity's reasons for entering into an own-share lending arrangement, in contemplation of a convertible debt offering or other financing.
Own-share Lending Arrangement, Shares, Outstanding text
Own-share Lending Arrangement, Earnings Per Share, TreatmenttextDescribes the entity's treatment of shares outstanding, in an own-share lending arrangement in contemplation of a convertible debt offering or other financing, for purposes of calculating earnings per share.
Own-share Lending Arrangement, Dividends, Not Reimbursed$durationdebitThe amount of dividends paid to holders of record of shares of the entity's stock associated with an own-share lending arrangement in contemplation of a convertible debt offering or other financing, which will not be reimbursed by the counterparty (share borrower) to the arrangement.
Own-share Lending Arrangement, Counterparty Default text
Deferred Finance Costs, Own-share Lending Arrangement, Issuance Costs, Accumulated Amortization, Ending Balance$instantcreditThe cumulative amount of amortization of deferred issuance costs associated with an own-share lending arrangement which has been periodically charged to earnings, generally as a component of interest expense, during the term of the arrangement.
Deferred Finance Costs, Own-share Lending Arrangement, Issuance Costs, Amortization Expense$durationdebitAmount of expense for amortization of deferred issuance costs associated with an own-share lending arrangement.
Deferred Finance Costs, Own-share Lending Arrangement, Issuance Costs, Accumulated Amortization Adjustment$durationcreditAmount of increase (decrease) in accumulated amortization of deferred issuance costs associated with a share-lending arrangement.
Deferred Finance Costs, Own-share Lending Arrangement, Issuance Costs, Accumulated Amortization Expense, Period Increase (Decrease), Total$durationAmount of increase (decrease) in the accumulated amortization of deferred issuance costs associated with an own-share lending arrangement.
Deferred Finance Costs Ownshare Lending Arrangement Issuance Costs Accumulated Amortization
Deferred Finance Costs, Own-share Lending Arrangement, Issuance Costs, Accumulated Amortization, Ending Balance$instantcreditThe cumulative amount of amortization of deferred issuance costs associated with an own-share lending arrangement which has been periodically charged to earnings, generally as a component of interest expense, during the term of the arrangement.
Deferred Finance Costs, Own-share Lending Arrangement, Issuance Costs, Gross$instantdebitAmount of issuance costs recognized in a share-lending arrangement entered into by the entity, in contemplation of a convertible debt offering or other financing, before deduction of accumulated amortization or effects of subsequent adjustments.
Deferred Finance Costs, Own-share Lending Arrangement, Issuance Costs, Adjustment$durationcreditThe amount of any adjustment recognized to the balance of unamortized issuance costs associated with a share-lending arrangement entered into by the entity, in contemplation of a convertible debt offering or other financing, due, for example, to default by the share borrower.
Deferred Finance Costs, Own-share Lending Arrangement, Issuance Costs, Net, Total$instantdebitAmount of issuance costs recognized in a share-lending arrangement entered into by the entity, in contemplation of a convertible debt offering or other financing, after deduction of accumulated amortization or the effects of subsequent adjustments.
Own-share Lending Arrangement, Shares, IssuedsharesinstantThe number of shares issued in connection with an own-share lending arrangement entered into by the entity, in contemplation of a convertible debt offering or other financing.
Own-share Lending Arrangement, Collateral$instantcreditThe amount of collateral required to be received or received by the entity from the counterparty (share borrower) in connection with an own-share lending arrangement entered into by the entity, in contemplation of a convertible debt offering or other financing.
Own-share Lending Arrangement, Shares, Outstanding, Value$instantcreditThe fair value as of the date of the statement of financial position of shares outstanding in connection with an own-share lending arrangement, in contemplation of a convertible debt offering or other financing.
Own-share Lending Arrangement, Shares, OutstandingsharesinstantThe number of shares outstanding as of the date of the statement of financial position in connection with an own-share lending arrangement entered into by the entity, in contemplation of a convertible debt offering or other financing.
Own-share Lending Arrangement, Counterparty Default, Period of Default, Expense$durationdebitThe amount of default related expense recognized in earnings in the period in which the entity concludes it is probable that the counterparty (share borrower) to a share-lending arrangement will default.
Own-share Lending Arrangement, Counterparty Default, Changes in Value text
Own-share Lending Arrangement, Counterparty Default, Earnings Per Share, SharessharesinstantIn periods in which default, by a counterparty (share borrower) to a share-lending arrangement, is probable, but has not yet occurred, this item represents the number of the entity's shares related to the share-lending arrangement that will be reflected in basic and diluted earnings per share when the counterparty (share borrower) default does occur.

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