US GAAP Disclosure List 2017

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Hybrid Instruments


ItemTypePeriodBalanceDescription
Hybrid Instruments textDisclosure of information about hybrid derivative instruments.
Description of Hybrid Instruments Accounted for at Fair ValuetextDescription of hybrid instrument requiring bifurcation that has been recognized at fair value in its entirety with changes in fair value recognized in earnings. The recognized hybrid financial instrument could be an asset or a liability and could be acquired or issued by the entity. May include discussion of the entity's policy regarding the fair value election for hybrid instruments. A hybrid instrument may be in the form of a structured note, equity-indexed or equity-lined note, equity-indexed certificate of deposit, variable principal redemption bond, crude oil knock-in note, gold-linked bull note, disaster bond short-term loan with a foreign currency option, and convertible debt.
Description of Accounting Method for Hybrid InstrumentstextGeneral discussion of the accounting for hybrid instruments containing embedded derivative instruments. May include discussion of where the hybrid instrument and the related gain (loss) are reported in the financial statements, and discussion of the analysis resulting in the bifurcation of the hybrid instrument and whether the entity has elected to account for the contract at fair value in its entirety.
Balance Sheet Location textInformation by location on balance sheet (statement of financial position).
Income Statement Location textInformation by location in the income statement.
Hybrid Instruments 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).
Income Statement Location durationLocation in the income statement.
Hybrid Instruments at Fair Value, Net$instantdebitFair value as of the balance sheet date of hybrid instruments.
Unrealized Gain (Loss) on Hybrid Instrument, Net$durationcreditAmount of the unrealized gain (loss) in earnings for the period from the increase (decrease) in fair value on hybrid instruments measured at fair value.
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.
Sales durationPrimary financial statement caption encompassing revenue from sale of goods and services rendered in the normal course of business.
Trading Revenue durationPrimary financial statement caption in which reported facts about trading revenue have been included.
Cost of Sales durationPrimary financial statement caption encompassing cost of sales.
Principal or Proprietary Transactions durationPrimary financial statement caption encompassing gain (loss) from trading activities on behalf of customers and from proprietary trading.
Asset Management Income durationPrimary financial statement caption encompassing fees received from asset management activities.
Other Income durationPrimary financial statement caption encompassing other revenue.
Interest Income durationPrimary financial statement caption in which reported facts about interest income have been included.
Investment Income durationPrimary financial statement caption encompassing investment income.
Operating Income (Loss) durationPrimary financial statement caption encompassing operating income (loss).
Other Operating Income (Expense) durationPrimary financial statement caption encompassing other operating income (expense).
Interest Expense durationPrimary financial statement caption encompassing interest expense.
Operating Expense durationPrimary financial statement caption encompassing expenses associated with normal operations.
Other Expense durationPrimary financial statement caption encompassing other expense.
Gain (Loss) on Derivative Instruments durationPrimary financial statement caption encompassing gain (loss) on derivative instruments.
Gain (Loss) on Investments durationPrimary financial statement caption encompassing gain (loss) on investments.
Investment Income (Expense) durationPrimary financial statement caption encompassing investment income (expense).
Nonoperating Income (Expense) durationPrimary financial statement caption encompassing nonoperating income (expense).
Other Nonoperating Income (Expense) durationPrimary financial statement caption encompassing other nonoperating income (expense).
Foreign Currency Gain (Loss) durationPrimary financial statement caption encompassing foreign currency gain (loss).
Sale of Subsidiary Gain (Loss) durationPrimary financial statement caption in which reported facts about gain (loss) from sale of equity interest in subsidiary have been included.
Selling, General and Administrative Expenses durationPrimary financial statement caption encompassing selling, general and administrative expense.

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