US GAAP Disclosure List 2017

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Derivative Instruments, Gain (Loss)


ItemTypePeriodBalanceDescription
Derivative Instruments, Gain (Loss) textDisclosure of information about 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.
Derivative Instrument textInformation by type of derivative contract.
Hedging Designation textInformation by designation of purpose of derivative instrument.
Hedging Relationship textInformation by type of hedging relationship.
Derivative Instruments, Gain (Loss) 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.
Income Statement Location textInformation by location in the income statement.
Other Comprehensive Income Location textInformation by location in other comprehensive income.
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.
Hedging Relationship durationNature or intent of a hedge.
Derivative Instruments, Gain (Loss) Reclassified from Accumulated OCI into Income, Effective Portion, Net text
Derivative Instruments, Gain (Loss) Recognized in Income, Ineffective Portion and Amount Excluded from Effectiveness Testing, Net text
Derivative Instruments, Gain (Loss) Recognized in Other Comprehensive Income (Loss), Effective Portion, Net text
Derivative, Gain (Loss) on Derivative, Net text
Derivative Instruments, Income Statement Location of Gain (Loss) Reclassified from Accumulated OCItextThe income statement location of the effective portion of net gain (loss) reclassified from accumulated other comprehensive income into income on derivative instruments designated and qualifying as hedging instruments.
Derivative Instruments, Gain (Loss) Reclassification from Accumulated OCI to Income, Estimate of Time to TransferdurationEstimated period for the anticipated transfer of gain (loss), net, from accumulated other comprehensive income into earnings, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days.
Derivative Instruments, Gain (Loss) Reclassification from Accumulated OCI to Income, Estimated Net Amount to be Transferred$durationcreditThe estimated value of gains (losses), net anticipated to be transferred in the future from accumulated other comprehensive income into earnings.
Income Statement Location durationLocation in the income statement.
Other Comprehensive Income Location durationLocation in other comprehensive income.
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).
Fair Value Hedging durationA hedge of the exposure to changes in the fair value of a recognized asset or liability, or of an unrecognized firm commitment, that are attributable to a particular risk.
Cash Flow Hedging durationHedge of the exposure to variability in the cash flows of a recognized asset or liability, or of a forecasted transaction, that is attributable to a particular risk.
Net Investment Hedging durationHedges of a net investment in a foreign operation.
Derivative Instruments, Gain Reclassified from Accumulated OCI into Income, Effective Portion$durationcreditThe effective portion of gain reclassified from accumulated other comprehensive income into income on derivative instruments designated and qualifying as hedging instruments.
Derivative Instruments, Loss Reclassified from Accumulated OCI into Income, Effective Portion$durationdebitThe effective portion of loss reclassified from accumulated other comprehensive income into income on derivative instruments designated and qualifying as hedging instruments.
Derivative Instruments, Gain (Loss) Reclassified from Accumulated OCI into Income, Effective Portion, Net, Total$durationcreditThe effective portion of net gain (loss) reclassified from accumulated other comprehensive income into income on derivative instruments designated and qualifying as hedging instruments.
Derivative Instruments, Gain Recognized in Income, Ineffective Portion and Amount Excluded from Effectiveness Testing$durationcreditThe portion of gains on derivative instruments designated and qualifying as hedging instruments representing (a) the amount of the hedge ineffectiveness and (b) the amount, if any, excluded from the assessment of hedge effectiveness.
Derivative Instruments, Loss Recognized in Income, Ineffective Portion and Amount Excluded from Effectiveness Testing$durationdebitThe portion of losses on derivative instruments designated and qualifying as hedging instruments representing (a) the amount of the hedge ineffectiveness and (b) the amount, if any, excluded from the assessment of hedge effectiveness.
Derivative Instruments, Gain (Loss) Recognized in Income, Ineffective Portion and Amount Excluded from Effectiveness Testing, Net, Total$durationcreditThe portion of gains and losses (net) on derivative instruments designated and qualifying as hedging instruments representing (a) the amount of the hedge ineffectiveness and (b) the amount, if any, excluded from the assessment of hedge effectiveness.
Derivative Instruments, Gain Recognized in Other Comprehensive Income (Loss), Effective Portion$durationcreditThe effective portion of gains on derivative instruments designated and qualifying as hedging instruments that was recognized in other comprehensive income during the current period.
Derivative Instruments, Loss Recognized in Other Comprehensive Income (Loss), Effective Portion$durationdebitThe effective portion of losses on derivative instruments designated and qualifying as hedging instruments that was recognized in other comprehensive income during the current period.
Derivative Instruments, Gain (Loss) Recognized in Other Comprehensive Income (Loss), Effective Portion, Net, Total$durationcreditThe effective portion of gains and losses (net) on derivative instruments designated and qualifying as hedging instruments that was recognized in other comprehensive income during the current period.
Derivative, Gain on Derivative$durationcreditAmount of increase in the fair value of derivatives recognized in the income statement.
Derivative, Loss on Derivative$durationdebitAmount of decrease in the fair value of derivatives recognized in the income statement.
Derivative, Gain (Loss) on Derivative, Net, Total$durationcreditAmount of increase (decrease) in the fair value of derivatives recognized in the income statement.
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.
Other Comprehensive Income (Loss) durationPrimary financial statement caption in which reported facts about other comprehensive income have been included.

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