US GAAP Disclosure List

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Net Income (Loss) Available to Common Stockholders, Diluted


ItemTypePeriodBalanceDescription
Dilutive Securities, Effect on Basic Earnings Per Share text
Net Income (Loss) Available to Common Stockholders, Basic text
Interest on Convertible Debt, Net of Tax$durationcreditThe after-tax amount of interest recognized in the period associated with any convertible debt.
Convertible Preferred Dividends, Net of Tax$durationcreditThe after-tax amount of any dividends on convertible preferred stock.
Net Income (Loss) Available to Common Stockholders, Diluted, Total$durationcreditAmount, after deduction of tax, noncontrolling interests, dividends on preferred stock and participating securities, and addition from assumption of issuance of common shares for dilutive potential common shares; of income (loss) available to common shareholders.
Dilutive Securities, Effect on Basic Earnings Per Share, Options and Restrictive Stock Units$durationcreditAmount of increase (decrease) to net income used for calculating diluted earnings per share (EPS), resulting from the assumed exercise of stock options or restrictive stock units (RSUs).
Dilutive Securities, Effect on Basic Earnings Per Share, ESOP Convertible Preferred Stock$durationcreditAmount of increase (decrease) to net income used for calculating diluted earnings per share (EPS), resulting from the assumed exercise of convertible preferred stock of an employee stock ownership plan (ESOP).
Dilutive Securities, Effect on Basic Earnings Per Share, Dilutive Convertible Securities$durationcreditAmount of increase (decrease) to net income used for calculating diluted earnings per share (EPS), resulting from the assumed exercise of dilutive convertible securities excluding adjustments related to ESOP convertible preferred stock, stock options, and restrictive stock units.
Dilutive Securities, Effect on Basic Earnings Per Share, Total$durationcreditAmount of increase (decrease) to net income used for calculating diluted earnings per share (EPS), resulting from the assumed exercise stock options, restrictive stock units (RSUs), convertible preferred stock of an employee stock ownership plan (ESOP), and other dilutive convertible securities.
Net Income (Loss) Attributable to Parent text
Preferred Stock Dividends and Other Adjustments text
Undistributed Earnings (Loss) Allocated to Participating Securities, Basic, Total$durationdebitAmount of undistributed earnings (loss) allocated to participating securities for the basic earnings (loss) per share or per unit calculation under the two-class method.
Net Income (Loss) Available to Common Stockholders, Basic, Total$durationcreditAmount, after deduction of tax, noncontrolling interests, dividends on preferred stock and participating securities; of income (loss) available to common shareholders.
Income (Loss) from Continuing Operations, Net of Tax, Attributable to Parent, Total$durationcreditAmount after tax of income (loss) from continuing operations attributable to the parent.
Income (Loss) from Discontinued Operations, Net of Tax, Attributable to Parent, Total$durationcreditAmount after tax of income (loss) from a discontinued operation attributable to the parent. Includes, but is not limited to, the income (loss) from operations during the phase-out period, gain (loss) on disposal, gain (loss) for reversal of write-down (write-down) to fair value, less cost to sell, and adjustments to a prior period gain (loss) on disposal.
Net Income (Loss) Attributable to Parent, Total$durationcreditThe portion of profit or loss for the period, net of income taxes, which is attributable to the parent.
Preferred Stock Dividends, Income Statement Impact$durationdebitThe amount of preferred stock dividends that is an adjustment to net income apportioned to common stockholders.
Redeemable Preferred Stock Dividends$durationdebitDividends paid to preferred stock holders that is redeemable solely at the option of the issuer.
Convertible Preferred Stock Converted to Other Securities$durationdebitValue of convertible preferred stock that was converted to other securities.
Preferred Stock Redemption Premium$durationdebitThe excess of (1) fair value of the consideration transferred to the holders of the preferred stock over (2) the carrying amount of the preferred stock in the registrant's balance sheet, during the accounting period.
Preferred Stock Redemption Discount$durationcreditThe excess of (1) the carrying amount of the preferred stock in the registrant's balance sheet over (2) the fair value of the consideration transferred to the holders of the preferred stock, during the accounting period, which will be added to net earnings to arrive at net earnings available to common shareholders in the calculation of earnings per share.
Preferred Stock Conversions, Inducements$durationdebitThe excess of (1) the fair value of all securities and other consideration transferred in transactions by the registrant to the holders of the convertible preferred stock over (2) the fair value of securities issuable pursuant to the original conversion terms, during the accounting period.
Temporary Equity, Dividends, Adjustment$durationdebitAccretion of temporary equity during the period due to cash, stock, and in-kind dividends. This item is an adjustment to net income necessary to derive net income apportioned to common stockholders and is to be distinguished from Temporary Equity, Accretion of Dividends (Temporary Equity, Accretion of Dividends).
Temporary Equity, Accretion to Redemption Value, Adjustment$durationdebitAmount of decrease to net income for accretion of temporary equity to its redemption value to derive net income apportioned to common stockholders.
General Partner Distributions$durationdebitDistributions from earnings to the general partner of a partnership included in the consolidated financial statements.
Warrant, Down Round Feature, (Increase) Decrease in Equity, Amount$durationdebitAmount of (increase) decrease in equity for down round feature triggered for warrant classified as equity.
Stock Option, Down Round Feature, (Increase) Decrease in Equity, Amount$durationdebitAmount of (increase) decrease in equity for down round feature triggered for stock option classified as equity. Excludes stock option granted for share-based compensation.
Other Preferred Stock Dividends and Adjustments$durationdebitAmount of preferred stock dividends and adjustments classified as other.
Preferred Stock Dividends and Other Adjustments, Total$durationdebitThe aggregate value of preferred stock dividends and other adjustments necessary to derive net income apportioned to common stockholders.

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