# US GAAP Disclosure List

↑Content## Summary of Derivative Instruments

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

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 | |||

Derivative Asset | text | |||

Derivative Liability | text | |||

Derivative Assets (Liabilities), at Fair Value, Net, Total | $ | instant | debit | Fair values as of the balance sheet date of the net amount of all assets and liabilities resulting from contracts that meet the criteria of being accounted for as derivative instruments. |

Description of Credit Risk Related Contingent Features | text | |||

Derivative, Net Liability Position, Aggregate Fair Value | $ | instant | credit | The aggregate fair value amounts of derivative instruments that contain credit-risk-related contingent features that are in a net liability position at the end of the reporting period. For nonderivative instruments that are designated and qualify as hedging instruments, the fair value amounts are the carrying value of the nonderivative hedging instrument, including the adjustment for the foreign currency transaction gain (loss) on that instrument. |

Collateral Already Posted, Aggregate Fair Value | $ | instant | debit | The aggregate fair value of assets that are already posted, at the end of the reporting period, as collateral for derivative instruments with credit-risk-related contingent features. |

Additional Collateral, Aggregate Fair Value | $ | instant | debit | The aggregate fair value of additional assets that would be required to be posted as collateral for derivative instruments with credit-risk-related contingent features if the credit-risk-related contingent features were triggered at the end of the reporting period. |

Assets Needed for Immediate Settlement, Aggregate Fair Value | $ | instant | debit | The aggregate fair value of assets needed to immediately settle the derivative instruments with credit-risk-related contingent features if the credit-risk-related contingent features were triggered at the end of the reporting period. |

Gain (Loss) on Derivative Instruments, Net, Pretax | text | |||

Gain (Loss) on Derivative Instruments Held for Trading Purposes, Net | $ | duration | credit | Aggregate net gain and losses (whether realized or unrealized) on all derivative instruments held for trading purposes whether or not settled physically. |

Cash Flow Hedges Derivative Instruments at Fair Value, Net | text | |||

Closed Portfolio and Beneficial Interest, Last-of-Layer, Amortized Cost | text | |||

Derivative Instruments in Hedges, Net Investment in Foreign Operations, Assets, Fair Value, Net | text | |||

Derivative Instruments in Hedges, at Fair Value, Net | text | |||

Fair Value Hedges, Net, Total | text | |||

Other Derivatives Not Designated as Hedging Instruments at Fair Value, Net | text | |||

Summary of Cash Flow Hedge Activity | text | |||

Summary of Fair Value Hedge Activity | text | |||

Hedged Asset, Fair Value Hedge | $ | instant | debit | Amount of asset hedged in fair value hedging relationship. |

Hedged Liability, Fair Value Hedge | $ | instant | credit | Amount of liability hedged in fair value hedging relationship. |

Hedged Asset, Fair Value Hedge, Cumulative Increase (Decrease) | $ | instant | debit | Amount of cumulative increase (decrease) in fair value of hedged asset in fair value hedge, attributable to hedged risk. |

Hedged Liability, Fair Value Hedge, Cumulative Increase (Decrease) | $ | instant | credit | Amount of cumulative increase (decrease) in fair value of hedged liability in fair value hedge, attributable to hedged risk. |

Hedged Asset, Fair Value Hedge, Last-of-Layer, Amount | $ | instant | debit | Amount of asset hedged in last of layer, expected to be remaining at end of hedging relationship. |

Hedged Asset, Fair Value Hedge, Last-of-Layer, Cumulative Increase (Decrease) | $ | instant | debit | Amount of cumulative increase (decrease) in fair value of hedged asset in fair value hedge, attributable to hedged risk, in last-of-layer hedging relationship. |

Summary of Net Investment Hedge Activity | text | |||

Reclassification out of Accumulated Other Comprehensive Income | text | Tabular disclosure of information about items reclassified out of accumulated other comprehensive income (loss). | ||

Derivative, Underlying Risk, Description | text | Description of primary underlying risk exposure associated with the derivative, for example, but not limited to, interest rate risk, credit risk, foreign exchange rate risk, or price risk. | ||

Foreign Currency Derivatives | text | |||

Interest Rate Derivatives | text | |||

Price Risk Derivatives | text | |||

Summary of Credit Derivatives | text |