US GAAP Disclosure List 2017

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Financial Services, Brokers and Dealers


ItemTypePeriodBalanceDescription
Brokers and Dealers text
Brokers and Dealers Disclosure textThe entire disclosure for financial services, specifically for brokers and dealers, for the accounting period and at the balance sheet date. Disclosure may include amounts receivable from and payable to broker-dealers and clearing organizations, including securities failed to receive, deposits received for securities loaned, amounts payable to clearing organizations related to open transactions, floor brokerage payables and payables for commodities futures accounts liquidating to an equity balance on a broker-dealer's records. May also include disclosure on company's consolidation policy and a note indicating the amount of the broker-dealer's actual net capital and the amount of required net capital.
Assets under Management text
Broker Dealer Liabilities text
Cash and Securities Segregated under Federal and Other Regulations Disclosures text
Financial Instruments Sold, Not yet Purchased, at Fair Value text
Securities Financing Transactions text
Securities Owned and Other Investments Not Readily Marketable Disclosure textTabular disclosure of quantitative and qualitative information related to securities and other investments not readily marketable, including, but not limited to, thinly traded securities or investments, restricted securities and securities in nonpublic entities.
Schedule of Securities Owned and Sold, Not yet Purchased, at Fair Value textTabular disclosure of financial instruments held by a broker-dealer for its own account (proprietary securities) for trading or investment purposes that are carried at fair value including securities sold, not yet purchased.
Schedule of Financial Instruments Owned and Pledged as Collateral textTabular disclosure of financial instruments held by the entity for its own account for trading or investment purposes that are carried at fair value and pledged to counterparties as collateral for financing transactions. Description may include equity, fixed income, debt or other securities.
Schedule of Customer Securities for which Entity has Right to Sell or Repledge textTabular disclosure of customer securities accepted by the entity as collateral and re-pledged to counterparties as collateral or sold, including sources and uses of collateral, fair value of collateral and portion of that collateral that has been sold or re-pledged.
Repurchase Agreements, Resale Agreements, Securities Borrowed, and Securities Loaned Disclosure textThe entire disclosure for repurchase agreements (also known as repos), resale agreements (also known as reverse repurchase agreements or reverse repos), securities borrowed transactions, and securities loaned transactions.
Due to and from Broker-Dealers and Clearing Organizations text
Subordinated Borrowings text
Floor Brokerage, Exchange and Clearance Fees text
Schedule of Principal Transactions Revenue textTabular disclosure of revenue by reporting categories or types of financial instruments, including derivatives but excluding dividends and interests, from trading for own account by broker dealers.
Fees and Commissions text
Insurance Services Revenue text
Regulatory Capital Requirements text
Transfer of Financial Assets Accounted for as Sales textTabular disclosure of derecognized financial assets from transactions which comprise an initial transfer and an agreement entered into in contemplation of the initial transfer resulting in retention of substantially all of the exposure to the economic return throughout the term of the transaction.
Transfer of Certain Financial Assets Accounted for as Secured Borrowings textTabular disclosure of the nature and risks of short-term collateralized financing obtained through repurchase agreements, securities lending transactions and repurchase-to-maturity transactions, accounted for as secured borrowings.

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