US GAAP Disclosure List

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Financial Services, Investment Company


ItemTypePeriodBalanceDescription
Investment Company text
Investment Company, Supplemental Balance Sheet Items text
Investment Company, Supplemental Income and Expense text
Investment Company, Change in Net Assets durationTabular disclosure of change in net assets (equity) of investment company.
text
Investment Company, Disclosure Items text
Investment Company, Financial Highlights text
Investment Company, Nonconsolidated Subsidiary, Summarized Financial Information durationTabular disclosure of summarized financial information for nonconsolidated subsidiary of investment company. Excludes information consolidated by reporting entity.
Cash and Cash Equivalent, Held in Foreign Currency$instantdebitAmount of cash and cash equivalent, held in foreign currency. Cash includes, but is not limited to, currency on hand, demand deposit with financial institution, and account with general characteristic of demand deposit. Cash equivalent includes, but is not limited to, short-term, highly liquid investment that is both readily convertible to known amount of cash and so near maturity that it presents insignificant risk of change in value because of change in interest rate.
$instantdebit
Variation Margin Receivable, Derivative$instantdebitAmount of receivable from positive price movement on derivative.
Investment Owned, Fair Value, Beginning Balance$instantdebitFair value of investment in security owned.
Receivable, Investment, Sale$instantdebitAmount of receivable from sale of investment.
Dividend and Interest Receivable text
$instantdebit
Deposit, Derivative$instantdebitAmount of deposit for derivative.
Variation Margin Payable, Derivative$instantcreditAmount of payable for negative price movement on derivative.
Administrative Fee Payable$instantcreditAmount of fee payable for administrative service provided, including, but not limited to, salary, rent, and overhead costs.
Payable, Investment, Purchase$instantcreditAmount of payable for purchase of investment.
$instantcredit
Management and Incentive Fees Payable text
Payable, Common Stock Redeemed$instantcreditAmount of payable for common stock reacquired. Includes, but is not limited to, unit, membership interest, or other ownership interest.
Payable, Preferred Stock Redeemed$instantcreditAmount of payable for preferred stock reacquired. Includes, but is not limited to, unit, membership interest, or other ownership interest.
Investment Income, Operating, after Expense and Tax text
text
Investment Company, Supplemental Expense text
Gain (Loss), Investment and Derivative, Operating, and Foreign Currency Transaction, before Tax text
Gain (Loss), Investment and Derivative, Operating, and Foreign Currency Transaction, after Tax text
Gain (Loss), Investment and Derivative, Operating, and Foreign Currency Transaction, after Tax, Alternative text
text
Investment Company, Change in Net Assets textDisclosure of information about change in net assets (equity) of investment company.
Payment for Purchase, Investment, Operating Activity$durationcreditAmount of cash outflow for acquisition of investment, classified as operating activity. Includes, but is not limited to, funding, origination, drawdown, and participation in investment.
Payment for Administrative Fees$durationcreditAmount paid to managing member or general partner, affiliate of managing member or general partner, or affiliate of limited liability company (LLC) or limited partnership (LP) for administrative services provided to the LLC or LP, for example, but not limited to, salaries, rent, or overhead costs.
Payment for Incentive Fee$durationcreditAmount paid for incentive rights held by the managing member or general partner, of limited liability company (LLC) or limited partnership (LP).
$durationcredit
Proceeds from Disposition of Investment, Operating Activity$durationdebitAmount of cash inflow from sale of investment, classified as operating activity. Includes, but is not limited to, repayment, principal payment, paydown, and maturity of investment.
Increase (Decrease) in Administrative Fee Payable$durationdebitAmount of increase (decrease) in fee payable for administrative service provided, including, but not limited to, salary, rent, and overhead costs.
Increase (Decrease) in Professional Fee Payable$durationdebitAmount of increase (decrease) in fee payable for professional service, including, but not limited to, legal and accounting services.
Increase (Decrease) in Management and Incentive Fees Payable text
$durationcredit
Increase (Decrease) in Payable for Investment Purchased$durationdebitAmount of increase (decrease) in payable for purchase of investment.
Investment Company, Assessment of Status text
Investment Company, Distribution durationDisclosure of accounting policy for distribution to ownership interest holder. Includes, but is not limited to, dividend distribution and tax return of capital.
Management and Investment Advisory Fees, Policy durationDisclosure of accounting policy for the recognition of fees for investment advise, research, administrative and investment account management services provided to customers by broker dealers. This fee is generally based on the net assets of the fund or the account.
duration
Investment Company, Gain (Loss) on in-kind Redemption$durationcreditAmount of gain (loss) on redemption of investment company shares or units by payment in portfolio securities.
Administrative Fees, DescriptiontextDescription of the nature of payments to a managing member or general partner, affiliate of a managing member or general partner, or affiliate of a limited liability company (LLC) or limited partnership (LP) for administrative services provided to the LLC or LP, for example, but is not limited to, salaries, rent, or other overhead costs. Includes a description of the services performed and the amount reimbursed for such services.
Incentive Fee, DescriptiontextDescription of the nature of the payments to managing member or general partner for incentive rights held including the fee rate, basis of calculation, relevant accounting period, whether the fee is paid to an entity other than the managing member or general partner, or if the fee is waived.
Management Fee, DescriptiontextDescription of the nature of payments to managing member or general partner for management of the day-to-day business functions of the limited liability company (LLC) or limited partnership (LP), including the fee rate, basis of calculation, relevant accounting period, whether the fee is paid to an entity other than the managing member or general partner, or whether the fee is waived.
text
Investment Company, Tax Disclosure Items text
Investment Company, Investment Owned, Measurement InputinstantValue of input used to measure investment owned by investment company.
Investment Company, Senior Security, Indebtedness, Asset Coverage RatioinstantPercentage of total assets less all liabilities and indebtedness not represented by senior security, to senior security representing indebtedness.
Investment Company, Senior Security, Stock, Asset Coverage RatioinstantPercentage of total assets less all liabilities and indebtedness not represented by senior security to senior security representing indebtedness and involuntary liquidation preference of stock.
$durationdebit
Investment Company, Investment Owned, Redemption RestrictiontextDescription of investment restriction on redemption of investment in another nonregistered investment partnership in which fair value constitutes more than 5 percent of net assets.
Investment Company, Equity Security, Contractual Sale Restriction text
Investment in Foreign Security, Risk text
Issuance and Repurchase, Own Security text
text
Investment Company, Expense Limitation Agreements text
Payment by Affiliate and Investment in Violation text
Management and Service Fees, Rate text
Financial Support for Nonconsolidated Legal Entity text
text
Investment Company, Financial Highlights durationThe entire disclosure of financial highlights reported by investment company.
Investment Company, Nonconsolidated Subsidiary textDisclosure of information about nonconsolidated subsidiary of investment company. Excludes information consolidated by reporting entity.

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