# US GAAP Disclosure List 2017

↑Content## Schedule of Derivative Instruments in Statement of Financial Position, Fair Value

Item | Type | Period | Balance | Description |
---|---|---|---|---|

Fair Values Derivatives, Balance Sheet Location, by Derivative Contract Type | text | Schedule 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 | text | Information by location on balance sheet (statement of financial position). | ||

Derivative Instrument | text | Information by type of derivative contract. | ||

Hedging Designation | text | Information by designation of purpose of derivative instrument. | ||

Position | text | Information by position taken for a security. | ||

Derivatives, Fair Value | text | Line 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 | duration | Location in the balance sheet (statement of financial position). | ||

Derivative Contract | duration | Financial 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 | duration | Designation of purpose of derivative instrument. | ||

Position | duration | Indicates position taken for a security. | ||

Notional Disclosures | text | |||

Derivative, Fair Value, Net | text | |||

Derivative, Number of Instruments Held | text | |||

Other Assets | duration | Primary financial statement caption encompassing other assets. | ||

Other Liabilities | duration | Primary financial statement caption encompassing other liabilities. | ||

Other Investments | duration | Primary financial statement caption encompassing other investments. | ||

Accounts Payable and Accrued Liabilities | duration | Primary financial statement caption encompassing accounts payable and accrued liabilities. | ||

Prepaid Expenses and Other Current Assets | duration | Primary financial statement caption encompassing prepaid expenses and other current assets. | ||

Commodity Contract | duration | Derivative instrument whose primary underlying risk is tied to commodity prices. | ||

Interest Rate Contract | duration | Derivative 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 | duration | Derivative instrument whose primary underlying risk is tied to foreign exchange rates. | ||

Cross Currency Interest Rate Contract | duration | Derivative instrument whose primary underlying risk is tied to interest rates and foreign exchange rates. | ||

Treasury Lock | duration | Customized agreement that fixes the yield or price on a specified treasury security for a specific period. | ||

Equity Contract | duration | Derivative instrument whose primary underlying risk is tied to share prices. | ||

Energy Related Derivative | duration | Derivative instrument whose primary underlying risk is tied to energy, for example, but not limited to, crude oil, electricity and natural gas. | ||

Credit Risk Contract | duration | Derivative instrument whose primary underlying risk is tied to the creditworthiness or the credit spread of an entity. | ||

Embedded Derivative Financial Instruments | duration | Derivative instrument embedded in host contract. | ||

Price Risk Derivative | duration | Derivative instrument whose primary underlying is tied to price risk. | ||

Coal Contract | duration | Derivative instrument whose primary underlying risk is tied to coal. | ||

Other Contract | duration | Derivative instrument whose primary underlying risk is classified as other. | ||

Designated as Hedging Instrument | duration | Derivative instrument designated as hedging instrument under Generally Accepted Accounting Principles (GAAP). | ||

Not Designated as Hedging Instrument | duration | Derivative instrument not designated as hedging instrument under Generally Accepted Accounting Principles (GAAP). | ||

Long | duration | Indicates an ownership position in, or purchase of, a security. | ||

Short | duration | Indicates the sale of a borrowed security or written option. | ||

Derivative Asset, Notional Amount | $ | instant | Nominal or face amount used to calculate payments on the derivative asset. | |

Derivative Liability, Notional Amount | $ | instant | Nominal or face amount used to calculate payments on the derivative liability. | |

Notional Amount of Nonderivative Instruments | $ | duration | Nominal or face amount used to calculate payments on a nonderivative instrument. | |

Derivative, Nonmonetary Notional Amount, Volume | duration | Nominal volume used to calculate payments on a derivative instrument. | ||

Derivative, Nonmonetary Notional Amount, Mass | duration | Nominal mass used to calculate payments on a derivative instrument. | ||

Derivative, Nonmonetary Notional Amount, Energy Measure | duration | Nominal energy measure used to calculate payments on a derivative instrument. | ||

Derivative, Nonmonetary Notional Amount, Flow Rate | duration | Nominal flow rate used to calculate payments on a derivative instrument. | ||

Underlying, Derivative Asset | duration | Specified 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 Liability | duration | Specified 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, Derivative | duration | Specified 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 Volume | duration | Specified 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 Mass | duration | Specified 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 Measure | duration | Specified 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 Rate | duration | Specified 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 | $ | instant | debit | Fair value of the assets less the liabilities of a derivative or group of derivatives. |

Derivative, Number of Instruments Held, Total | instant | The number of derivative instruments of a particular group held by the entity. | ||

Derivative Asset, Number of Instruments Held | instant | The number of derivative instruments of a particular derivative asset or group of derivative assets held by the entity. | ||

Derivative Liability, Number of Instruments Held | instant | The number of derivative instruments of a particular derivative liability or group of derivative liabilities held by the entity. |