US GAAP Disclosure List 2017

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Summary of Derivative Instruments by Risk Exposure


ItemTypePeriodBalanceDescription
Derivative, Underlying Risk, DescriptiontextDescription 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
Foreign Currency Cash Flow Hedges text
Foreign Currency Derivative Instruments Not Designated as Hedging Instruments text
Description of Foreign Currency Derivative ActivitiestextGeneral discussion of the entity's foreign currency derivative activities.
Description of Foreign Currency ExposuretextDescription of the sources of foreign currency exchange rate risk exposure faced by the entity.
Discussion of Objectives for Using Foreign Currency Derivative InstrumentstextDescription of the reasons for holding or issuing foreign currency exchange rate derivative instruments. Includes discussion of the objectives for holding the instruments, the context needed to understand those objectives, and the strategies for achieving those objectives. Disclosures may be more meaningful if such objectives and strategies are described in the context of an entity's overall risk management profile.
Discussion of Foreign Currency Derivative Risk Management PolicytextDescription of the entity's risk management policy for foreign currency exchange rate derivatives. Includes a description of the items or transactions for which risks are hedged, such as foreign currency exchange risk on foreign currency denominated sales.
Types of Foreign Currency Derivatives UsedtextDescription of the types of foreign currency exchange rate derivative instruments used. For example, forward contracts, options, and so forth.
Types of Items Hedged by Foreign Currency DerivativestextDescription of hedged items in foreign currency hedges.
Number of Foreign Currency Derivatives HeldinstantNumber of foreign currency exchange rate derivatives held by the entity at the reporting date.
Description of Accounting Method Used for Foreign Currency DerivativestextGeneral discussion of the accounting for foreign currency exchange rate derivatives. Includes discussion of where derivatives and the gain (loss) on derivatives are reported in the financial statements. Also includes discussion of any hedge designations used, the assessment of hedge effectiveness and measurement of hedge ineffectiveness.
Maturity of Foreign Currency DerivativesdatedurationDate the foreign currency exchange rate derivatives mature or expire, in CCYY-MM-DD format.
Gain (Loss) on Foreign Currency Derivatives Recorded in Earnings, Net$durationcreditAggregate impact of foreign currency derivatives on earnings for the period. Includes impact of foreign currency cash flow hedge ineffectiveness and the ineffectiveness of fair value hedging derivatives and full change in fair value of the foreign currency derivatives not designated as hedging instruments.
Foreign Currency Fair Value Hedges text
Interest Rate Cash Flow Hedges text
Interest Rate Derivative Instruments Not Designated as Hedging Instruments text
Description of Interest Rate Derivative ActivitiestextGeneral discussion of the entity's interest rate derivative activities.
Description of Interest Rate Risk ExposuretextDescription of the sources of interest rate risk exposure faced by the entity.
Discussion of Objectives for Using Interest Rate Derivative InstrumentstextDescription of the reasons for holding or issuing interest rate derivative instruments. Includes discussion of the objectives for holding the instruments, the context needed to understand those objectives, and the strategies for achieving those objectives. Disclosures may be more meaningful if such objectives and strategies are described in the context of an entity's overall risk management profile.
Discussion of Interest Rate Derivative Risk Management PolicytextDescription of the entity's risk management policy for interest rate derivatives. Includes a description of the items or transactions for which risks are hedged, such as interest rate risk on fixed rate debt.
Types of Interest Rate Derivatives UsedtextDescription of the types of interest rate derivative instruments used. For example, swaps, caps, floors, collars, and so forth.
Number of Interest Rate Derivatives HeldinstantNumber of interest rate derivative instruments held by the entity at the reporting date.
Types of Items Hedged by Interest Rate DerivativestextDescription of the instruments designated as hedged items in hedges involving interest rate derivatives.
Percentage of Debt Hedged by Interest Rate Derivatives%instantPercentage of an entity's outstanding debt that is designated as a hedged item in cash flow, fair value, or net investment hedge.
Description of Accounting Method Used for Interest Rate DerivativestextGeneral discussion of the accounting for interest rate derivatives. Includes discussion of where derivatives and the gain (loss) on derivatives are reported in the financial statements. Also includes discussion of any hedge designations used, the assessment of hedge effectiveness and measurement of hedge ineffectiveness.
Discussion of Method of Measuring Fair Value of Interest Rate DerivativestextDiscussion of the methods used by the entity to estimate the fair value of interest rate derivatives.
Interest Rate Fair Value Hedges text
Interest Rate Derivatives, at Fair Value, Net text
Price Risk Cash Flow Hedges text
Price Risk Derivative Instruments Not Designated as Hedging Instruments text
Schedule of Price Risk Derivatives textTabular disclosure of price risk derivatives, including, but not limited to, the fair value of the derivatives, statement of financial position location, and statement of financial performance location of these instruments.
Description of Price Risk Derivative ActivitiestextGeneral discussion of the entity's price risk derivative activities.
Description of Price Risk ExposuretextDescription of the sources of price risk exposure faced by the entity.
Discussion of Objectives for Using Price Risk Derivative InstrumentstextTextual description of the reasons for holding or issuing price risk derivative instruments. Includes discussion of the objectives for holding the instruments, the context needed to understand those objectives, and the strategies for achieving those objectives. Disclosures may be more meaningful if such objectives and strategies are described in the context of an entity's overall risk management profile.
Discussion of Price Risk Derivative Risk Management PolicytextDescription of the entity's risk management policy for price risk derivatives. Includes a description of the items or transactions for which risks are hedged, such as price risk on forecasted commodity purchases.
Types of Price Risk Derivatives UsedtextDescription of the types of price risk derivative instruments used. For example, forwards, options, swaps, caps, floors, collars, and so forth. Includes the nature of underlyings on the derivatives, such as commodity forward purchase contracts or put options on equity securities.
Number of Price Risk Derivatives HeldinstantNumber of price risk derivative instruments held by the entity at the reporting date.
Types of Items Hedged by Price Risk DerivativestextDescription of the instruments designated as hedged items in hedges involving price risk derivatives. For example, a forecasted purchase of commodity inventory or the fair value of equity securities held.
Description of Accounting Method Used for Price Risk DerivativestextGeneral discussion of the accounting for price risk derivatives. Includes discussion of where derivatives and the gain (loss) on derivatives are reported in the financial statements. Also includes discussion of any hedge designations used, the assessment of hedge effectiveness and measurement of hedge ineffectiveness.
Discussion of Method of Measuring Fair Value of Price Risk DerivativestextDiscussion of the methods used by the entity to estimate the fair value of price risk derivatives.
Ineffectiveness on Price Risk Hedges is ImmaterialtextAssertion that the amount of price risk cash flow and fair value hedge ineffectiveness is immaterial.
Gain (Loss) on Price Risk Hedge Ineffectiveness$durationcreditThe net gain (loss) recognized in earnings during the reporting period due to the ineffectiveness on price risk cash flow and fair value hedges.
Gain (Loss) on Components Excluded from Assessment of Price Risk Hedge Effectiveness$durationcreditThe net gain (loss) recognized in earnings in the period relating to components of the gain (loss) on price risk hedging instruments excluded from the assessment of hedge effectiveness.
Price Risk Fair Value Hedges text
Disclosure of Credit Derivatives textTabular disclosure of credit derivatives which includes information by sellers of credit derivatives, about each credit derivative, or each group of similar credit derivatives, including (a) the nature of the credit derivative - its term, how it arose, the events or circumstances that would require the seller to perform under the credit derivative, and the current status of the payment/performance risk of the credit derivative; (b) the maximum potential amount of future payments (undiscounted) the seller could be required to make under the credit derivative; (c) the current fair value of the credit derivative; and (d) the nature of any recourse provisions under the credit derivative, and any assets held either as collateral or by third parties. A credit derivative is a derivative instrument (1) in which one or more of its underlyings are related to the credit risk of a specified entity (or a group of entities) or an index based on the credit risk of a group of entities and (2) that exposes the seller to potential loss from credit-risk-related events specified in the contract. Examples of credit derivatives within the scope of this paragraph include, but are not limited to, credit default swaps, credit spread options, and credit index products; also includes a hybrid instrument that has an embedded credit derivative (for example, but not limited to, a credit-linked note).

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