US GAAP Disclosure List 2017

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Schedule of Derivative Instruments in Statement of Financial Position, Fair Value


ItemTypePeriodBalanceDescription
Fair Values Derivatives, Balance Sheet Location, by Derivative Contract Type textSchedule that discloses 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.
Balance Sheet Location textInformation by location on balance sheet (statement of financial position).
Derivative Instrument textInformation by type of derivative contract.
Hedging Designation textInformation by designation of purpose of derivative instrument.
Position textInformation by position taken for a security.
Derivatives, Fair Value 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.
Balance Sheet Location durationLocation in the balance sheet (statement of financial position).
Derivative Contract durationFinancial instrument or contract with one or more underlyings, notional amount or payment provision or both, and the contract can be net settled by means outside the contract or delivery of an asset.
Hedging Designation durationDesignation of purpose of derivative instrument.
Position durationIndicates position taken for a security.
Notional Disclosures text
Derivative, Fair Value, Net text
Derivative, Number of Instruments Held text
Other Assets durationPrimary financial statement caption encompassing other assets.
Other Liabilities durationPrimary financial statement caption encompassing other liabilities.
Other Investments durationPrimary financial statement caption encompassing other investments.
Accounts Payable and Accrued Liabilities durationPrimary financial statement caption encompassing accounts payable and accrued liabilities.
Prepaid Expenses and Other Current Assets durationPrimary financial statement caption encompassing prepaid expenses and other current assets.
Commodity Contract durationDerivative instrument whose primary underlying risk is tied to commodity prices.
Interest Rate Contract durationDerivative instrument whose primary underlying risk is tied to the right to receive or pay a sum of money at a given interest rate.
Foreign Exchange Contract durationDerivative instrument whose primary underlying risk is tied to foreign exchange rates.
Cross Currency Interest Rate Contract durationDerivative instrument whose primary underlying risk is tied to interest rates and foreign exchange rates.
Treasury Lock durationCustomized agreement that fixes the yield or price on a specified treasury security for a specific period.
Equity Contract durationDerivative instrument whose primary underlying risk is tied to share prices.
Energy Related Derivative durationDerivative instrument whose primary underlying risk is tied to energy, for example, but not limited to, crude oil, electricity and natural gas.
Credit Risk Contract durationDerivative instrument whose primary underlying risk is tied to the creditworthiness or the credit spread of an entity.
Embedded Derivative Financial Instruments durationDerivative instrument embedded in host contract.
Price Risk Derivative durationDerivative instrument whose primary underlying is tied to price risk.
Coal Contract durationDerivative instrument whose primary underlying risk is tied to coal.
Other Contract durationDerivative instrument whose primary underlying risk is classified as other.
Designated as Hedging Instrument durationDerivative instrument designated as hedging instrument under Generally Accepted Accounting Principles (GAAP).
Not Designated as Hedging Instrument durationDerivative instrument not designated as hedging instrument under Generally Accepted Accounting Principles (GAAP).
Long durationIndicates an ownership position in, or purchase of, a security.
Short durationIndicates the sale of a borrowed security or written option.
Derivative Asset, Notional Amount$instantNominal or face amount used to calculate payments on the derivative asset.
Derivative Liability, Notional Amount$instantNominal or face amount used to calculate payments on the derivative liability.
Notional Amount of Nonderivative Instruments$durationNominal or face amount used to calculate payments on a nonderivative instrument.
Derivative, Nonmonetary Notional Amount, VolumedurationNominal volume used to calculate payments on a derivative instrument.
Derivative, Nonmonetary Notional Amount, MassdurationNominal mass used to calculate payments on a derivative instrument.
Derivative, Nonmonetary Notional Amount, Energy MeasuredurationNominal energy measure used to calculate payments on a derivative instrument.
Derivative, Nonmonetary Notional Amount, Flow RatedurationNominal flow rate used to calculate payments on a derivative instrument.
Underlying, Derivative AssetdurationSpecified interest rate, security price, commodity price, foreign exchange rate, index of prices or rates for a derivative asset contract but not the derivative contract itself.
Underlying, Derivative LiabilitydurationSpecified interest rate, security price, commodity price, foreign exchange rate, index of prices or rates for a derivative liability contract but not the derivative contract itself.
Underlying, DerivativedurationSpecified interest rate, security price, commodity price, foreign exchange rate, index of prices or rates for a derivative contract but not the derivative contract itself.
Underlying, Derivative VolumedurationSpecified interest rate, security price, commodity price, foreign exchange rate, index of prices or rates for a derivative contract measured in volume but not the derivative contract itself.
Underlying, Derivative MassdurationSpecified interest rate, security price, commodity price, foreign exchange rate, index of prices or rates for a derivative contract measured in mass but not the derivative contract itself.
Underlying, Derivative Energy MeasuredurationSpecified interest rate, security price, commodity price, foreign exchange rate, index of prices or rates for a derivative contract measured in energy volume but not the derivative contract itself.
Underlying, Derivative Flow RatedurationSpecified interest rate, security price, commodity price, foreign exchange rate, index of prices or rates for a derivative contract measured in flow rate but not the derivative contract itself.
Derivative Asset, Fair Value, Amount Not Offset Against Collateral text
Derivative Liability, Fair Value, Amount Not Offset Against Collateral text
Derivative, Fair Value, Net, Total$instantdebitFair value of the assets less the liabilities of a derivative or group of derivatives.
Derivative, Number of Instruments Held, TotalinstantThe number of derivative instruments of a particular group held by the entity.
Derivative Asset, Number of Instruments HeldinstantThe number of derivative instruments of a particular derivative asset or group of derivative assets held by the entity.
Derivative Liability, Number of Instruments HeldinstantThe number of derivative instruments of a particular derivative liability or group of derivative liabilities held by the entity.

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