US GAAP Disclosure List 2017

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Derivative Instruments and Hedging Activities


ItemTypePeriodBalanceDescription
Derivative Instruments and Hedging Activities Disclosure text
Derivative Instruments and Hedging Activities Disclosure textThe entire disclosure for derivative instruments and hedging activities including, but not limited to, risk management strategies, non-hedging derivative instruments, assets, liabilities, revenue and expenses, and methodologies and assumptions used in determining the amounts.
Table Text Block Supplement text
Disclosure Text Block text
Derivative Instrument Detail text
General Discussion of Derivative Instruments and Hedging Activities text
Summary of Derivative Instruments text
Discussion of Hybrid Instruments and Embedded Derivatives textThe entire disclosure for hybrid instruments and embedded derivatives, including discussion of the process used in evaluating whether a hybrid instrument in the form of a share constitutes a debt or equity security, and on what basis an embedded derivative was deemed to be separable or inseparable from the host instrument.
Derivative Instruments and Hedging Activities Disclosures textDisclosure of information about derivatives and hedging activities.
Derivatives and Fair Value textThe entire disclosure for derivatives and fair value of assets and liabilities.
Schedule of Derivative Instruments in Statement of Financial Position, Fair Value textTabular disclosure of the location and fair value amounts of derivative instruments (and nonderivative instruments that are designated and qualify as hedging instruments) reported in the statement of financial position.
Schedule of Derivative Instruments textTabular disclosure of pertinent information about a derivative or group of derivatives on a disaggregated basis, such as for individual instruments, or small groups of similar instruments. May include a combination of the type of instrument, risks being hedged, notional amount, hedge designation, related hedged item, inception date, maturity date, or other relevant item.
General Discussion of Derivative Instruments and Hedging ActivitiestextDisclosure that addresses (a) how and why an entity uses derivative instruments, (b) how derivative instruments and related hedged items are accounted for, and (c) how derivative instruments affect an entity's financial position, results of operations, and cash flows.
Derivative Instruments, Gain (Loss) textTabular disclosure of the location and amount of derivative instruments and nonderivative instruments designated as hedging instruments reported before netting adjustments, and the amount of gain (loss) on derivative instruments and nonderivative instruments designated and qualified as hedging instruments.
Schedule of Derivative Instruments Included in Trading Activities textTabular disclosure of gains and losses on derivative instruments included in an entity's trading activities.
Other Footnotes Disclosing Derivative-Related Information, Cross-ReferencetextCross-reference from the derivative footnote to other footnotes in which derivative-related information is disclosed.
Derivative Assets (Liabilities), at Fair Value, Net, by Balance Sheet Classification text
Derivative, Credit Risk Related Contingent Features text
Summary of Derivative Instruments Impact on Results of Operations text
Summary of Derivative Instruments by Hedge Designation text
Summary of Derivative Instruments by Risk Exposure text
Hybrid Instruments text
Embedded Derivative text
Derivative Instruments and Hedging Activities Disclosures 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.
Hedging Designation textInformation by designation of purpose of derivative instrument.
Hedging Relationship textInformation by type of hedging relationship.

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