US GAAP Disclosure List 2017

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Guarantees


ItemTypePeriodBalanceDescription
Guarantees and Product Warranties text
Guarantees text
Product Warranties Disclosures text
Guarantees textThe entire disclosure for each guarantee obligation, or each group of similar guarantee obligations, including (a) the nature of the guarantee, including its term, how it arose, and the events or circumstances that would require the guarantor to perform under the guarantee; (b) the maximum potential amount of future payments (undiscounted) the guarantor could be required to make under the guarantee; (c) the current carrying amount of the liability, if any, for the guarantor's obligations under the guarantee; and (d) the nature of any recourse provisions under the guarantee, and any assets held either as collateral or by third parties, and any relevant related party disclosure. Excludes disclosures about product warranties.
Product Warranty Disclosure textThe entire disclosure for standard and extended product warranties and other product guarantee contracts, including a tabular reconciliation of the changes in the guarantor's aggregate product warranty liability for the reporting period.
Schedule of Guarantor Obligations textTabular disclosure of each guarantee obligation, or each group of similar guarantee obligations, including (a) the nature of the guarantee, including its term, how it arose, and the events or circumstances that would require the guarantor to perform under the guarantee; (b) the maximum potential amount of future payments (undiscounted) the guarantor could be required to make under the guarantee; (c) the current carrying amount of the liability, if any, for the guarantor's obligations under the guarantee; and (d) the nature of any recourse provisions under the guarantee, and any assets held either as collateral or by third parties, and any relevant related party disclosure. Excludes disclosures about product warranties.
Schedule of Product Warranty Liability textTabular disclosure of the changes in the guarantor's aggregate product warranty liability, including the beginning balance of the aggregate product warranty liability, the aggregate reductions in that liability for payments made (in cash or in kind) under the warranty, the aggregate changes in the liability for accruals related to product warranties issued during the reporting period, the aggregate changes in the liability for accruals related to preexisting warranties (including adjustments related to changes in estimates), and the ending balance of the aggregate product warranty liability.
Schedule of Guarantor Obligations textTabular disclosure about the type or nature of guarantees, for example performance, indemnification, payment and other guarantees, and related information such as term, origin and purpose, triggering event, maximum exposure, and carrying value. Represents the guarantor's disclosures which include the information about each guarantee, or each group of similar guarantees, even if the likelihood of the guarantor's need to make any payments under the guarantee is remote. This excludes disclosures for product warranties.
Product Warranty Liability textDisclosure of information about product warranty liability, including, but not limited to, reductions in the liability for payments made under the warranty, changes in the liability for accruals related to product warranties issued, and changes in the liability for accruals related to preexisting warranties.
Balance Sheet Location textInformation by location on balance sheet (statement of financial position).
Credit Rating, Fitch textInformation by Fitch rating.
Credit Rating, Moody's textInformation by Moody's rating.
Credit Rating, Standard & Poor's textInformation by Standard and Poor's rating.
External Credit Rating by Grouping textInformation by external rating classified as investment grade or non investment grade.
Guarantor Obligations 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.
Guarantor Obligations, Nature textInformation by nature of guarantee.
Internal Credit Assessment textInformation by entity-defined rating.
Underlying Asset Class textInformation by underlying asset class.
Balance Sheet Location textInformation by location on balance sheet (statement of financial position).
Product Warranty Liability 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.

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