US GAAP Disclosure List 2017

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Schedule of Derivative Instruments Included in Trading Activities


ItemTypePeriodBalanceDescription
Trading Activities, Gain and Losses, by Type, by Income Statement Location textSchedule of gains and losses on trading activities (including both derivative and nonderivative instruments) recognized in the statement of financial performance by statement location, separately by major types of items (such as fixed income/interest rates, foreign exchange, equity, commodity, and credit).
Income Statement Location textInformation by location in the income statement.
Other Comprehensive Income Location textInformation by location in other comprehensive income.
Trading Activity textInformation by type of trading activity.
Trading Activity, Gains and Losses, Net 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 durationLocation in the income statement.
Other Comprehensive Income Location durationLocation in other comprehensive income.
Trading Activity, by Type durationGains and losses on trading activities (including both derivative and nonderivative instruments) recognized in the statement of financial performance, separately by major types of items (such as fixed income/interest rates, foreign exchange, equity, commodity, and credit).
Trading Activity, Gain$durationcreditThe net gain on trading activities (including both derivative and nonderivative instruments) recognized in the statement of financial performance.
Trading Activity, Loss$durationdebitThe loss on trading activities (including both derivative and nonderivative instruments) recognized in the statement of financial performance.
Trading Gain (Loss), Total$durationcreditAmount of gain (loss) resulting from the difference between the acquisition price and the selling price or fair value of trading assets and trading liabilities, conducted separately from customer trading activities. Includes, but is not limited to, changes in fair value of trading assets and trading liabilities.
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.
Fixed Income Interest Rate durationTrading in a derivative or nonderivative instrument that provides a return in the form of fixed periodic payments of interest and eventual return of principal at maturity.
Variable Income Interest Rate durationTrading in a derivative or nonderivative instrument that provides a fluctuating return in the form of periodic payments of interest typically based on movement of a benchmark rate (for example, US Federal Funds Rate, LIBOR), and eventual return of principal at maturity.
Foreign Exchange durationTrading of derivative or nonderivative instruments whose primary underlying risk is tied to foreign exchange rates.
Equity durationTrading in a derivative instrument whose primary underlying risk is tied to share prices.
Commodity durationTrading in a derivative instrument whose primary underlying risk is tied to commodity prices.
Credit durationTrading in a derivative instrument whose primary underlying risk is tied to the creditworthiness or the credit spread of an entity.
Other Trading durationTrading in a derivative instrument whose primary underlying risk is classified as other.

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