US GAAP Disclosure List

↑Content

Investments, Debt and Equity Securities


ItemTypePeriodBalanceDescription
Investments, Debt and Equity Securities text
ASU 2016-01 Transition text
Investments in Debt and Marketable Equity Securities (and Certain Trading Assets) Disclosure textThe entire disclosure for investments in certain debt and equity securities.
Table Text Block Supplement text
Trading Securities, Unclassified, Equity, Total$instantdebitFair value of investments in trading equity securities and other forms of trading securities that provide ownership interests.
Trading Securities, Cost$instantdebitCost of investments in debt and equity securities and other forms of securities that provide ownership interests classified as trading.
Gain (Loss) on Investments, Excluding Other than Temporary Impairments$durationcreditThis item represents the net total realized and unrealized gain (loss) included in earnings for the period as a result of selling or holding marketable securities categorized as trading, available-for-sale, or held-to-maturity, including the unrealized holding gain (loss) of held-to-maturity securities transferred to the trading security category and the cumulative unrealized gain (loss) which was included in other comprehensive income (a separate component of shareholders' equity) for available-for-sale securities transferred to trading securities during the period. Additionally, this item would include any gains (losses) realized during the period from the sale of investments accounted for under the cost method of accounting.
Cost-method Investments durationInvestment in the stock of an investee recognized as cost-method.
Cost and Equity Method Investments Disclosure textThe entire disclosure for cost method and equity method investments included basis, impairment losses, recognized or unrecognized gains (losses).
Trading Securities, Restricted$instantdebitTotal of all securities that are purchased with the intent to be sold in the short-term and that are pledged to one or more secured parties who have the right to buy, sell, or re-pledge the collateral.
Available-for-sale Securities, Accumulated Gross Unrealized Gain, before Tax, Total$instantcreditAmount before tax of unrealized gain in accumulated other comprehensive income (AOCI) on investments in debt and equity securities classified as available-for-sale.
Available-for-sale Securities, Accumulated Gross Unrealized Loss, before Tax, Total$instantdebitAmount before tax of unrealized loss in accumulated other comprehensive income (AOCI) on investments in debt and equity securities classified as available-for-sale.
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value$instantdebitThis item represents the aggregate fair value of investments in debt and equity securities categorized neither as held-to-maturity nor trading securities that have been in a continuous unrealized loss position for less than twelve months.
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value textTabular disclosure of fair value of investments in debt and equity securities in an unrealized loss position categorized neither as held-to-maturity nor trading securities.
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value$instantdebitThis item represents the aggregate fair value of investments in debt and equity securities categorized neither as held-to-maturity nor trading securities that have been in a continuous unrealized loss position for twelve months or longer.
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value, Total$instantdebitThis item represents the aggregate fair value of investments in debt and equity securities in an unrealized loss position which are categorized neither as held-to-maturity nor trading securities.
Other than Temporary Impairment Losses, Investments, Portion Recognized in Earnings, Net, Available-for-sale Securities$durationdebitThe amount of other than temporary impairment losses on investments in debt and equity securities categorized as Available-for-sale which have been recognized in earnings during the period. Such impairment losses consist of other than temporary impairments (OTTI) on equity securities, credit losses on investments in debt securities, and when the entity intends to sell an impaired debt security or it is more likely than not that the entity will be required to sell the impaired debt security before recovery of its amortized cost basis.
Available-for-sale Securities, Restricted, Total$instantdebitThe carrying amount of securities categorized neither as held-to-maturity nor trading which serve as security for borrowings or other arrangements.
Available-for-sale Securities, Equity Securities$instantdebitAmount of equity securities categorized neither as held-to-maturity nor as trading.
Available-for-sale, Securities in Unrealized Loss Positions, Qualitative Disclosure, Number of Positions, Less than One YearinstantNumber of investment positions in available-for-sale investments in a continuous unrealized loss position for less than one year or normal operating cycle, if longer, for which an other-than-temporary impairment (OTTI) has not been recognized in the income statement.
Available-for-sale Equity Securities, Amortized Cost Basis, Total$instantdebitThis item represents the cost of equity securities, which are categorized neither as held-to-maturity nor trading, net of adjustments for other-than-temporary impairments recognized in earnings (less any cumulative-effect adjustments recognized, as defined), and fair value hedge accounting adjustments, if any.
Available-for-sale Equity Securities, Gross Unrealized Loss$durationdebitAmount of unrealized loss before deducting unrealized gain on investments in available-for-sale equity securities.
Available-for-sale Securities, Gross Realized Losses$durationdebitThis item represents the gross loss realized on the sale of debt or equity securities categorized neither as held-to-maturity nor trading securities.
Other than Temporary Impairment Losses, Investments, Available-for-sale Securities, Total$durationdebitThe amount by which the fair value of an investment in debt and equity securities categorized as Available-for-sale is less than the amortized cost basis or carrying amount of that investment at the balance sheet date and the decline in fair value is deemed to be other than temporary, before considering whether or not such amount is recognized in earnings or other comprehensive income.
Cost Method Investments, Policy textDisclosure of accounting policy for the cost method of accounting for investments in common stock or other interests including unconsolidated subsidiaries, corporate joint ventures, noncontrolling interests in real estate ventures, limited partnerships, and limited liability companies. An entity also may describe how such investments are assessed for impairment.
Equity and Cost Method Investments, Policy textDisclosure of accounting policy for the equity method of accounting for investments in common stock or other interests including unconsolidated domestic subsidiaries, corporate joint ventures, noncontrolling interests in real estate ventures, limited partnerships, and limited liability companies. Additionally, this element describes the entity's application of the cost method to equity investments or other interests that are not consolidated or accounted for under the equity method of accounting. The disclosure provided may include how equity method or cost investments are assessed for impairment.
Gain (Loss) on Sale of Equity Investments$durationcreditThe difference between the carrying value and the sale price of equity securities, not separately or otherwise categorized as trading or available-for-sale. This element includes investments in which the entity holds a small ownership stake (generally, less than 20% of the shares outstanding) and cannot exert significant influence.
Other than Temporary Impairment Losses, Investments, Portion Recognized in Earnings, Net, Total$durationdebitThe amount of other than temporary impairment (OTTI) losses on equity securities, OTTI related to credit losses on debt securities, and OTTI losses on debt securities when the entity intends to sell the securities or it is more likely than not that the entity will be required to sell the securities before recovery of its amortized cost basis. Additionally, this item includes OTTI losses recognized during the period on investments accounted for under the cost method of accounting.
Available-for-sale, Securities in Unrealized Loss Positions, Qualitative Disclosure, Number of Positions, Greater than or Equal to One YearinstantNumber of investment positions in available-for-sale investments that have been in a continuous unrealized loss position for greater than or equal to a year for which an other-than-temporary impairment (OTTI) has not been recognized in the income statement.
Available-for-sale, Securities in Unrealized Loss Positions, Qualitative Disclosure, Number of Positions, TotalinstantNumber of investment positions in available-for-sale investments in a continuous unrealized loss position for which an other-than-temporary impairment (OTTI) has not been recognized in the income statement.
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss$instantdebitAmount of accumulated unrealized loss on investments in debt and equity securities classified as available-for-sale that have been in a continuous loss position for less than twelve months.
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss$instantdebitAmount of accumulated unrealized loss on investments in debt and equity securities classified as available-for-sale that have been in a continuous loss position for twelve months or longer.
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss, Total$instantdebitAmount of accumulated unrealized loss on investments in debt and equity securities classified as available-for-sale in a continuous loss position.
Available-for-sale Securities, Gross Realized Gain (Loss), Excluding Other than Temporary Impairments, Total$durationcreditThis item represents the difference between the gross realized gains and losses realized on the sale of debt or equity securities categorized neither as held-to-maturity nor trading securities.
Unrealized Gain (Loss) on Marketable Securities, Cost Method Investments, and Other Investments, Total$durationcreditThe aggregate net change in the difference between the fair value and the carrying value, or in the comparative fair values, of marketable securities categorized as trading held at each balance sheet date, that was included in earnings for the period, which may have arisen from (a) securities classified as trading, (b) the unrealized holding gain (loss) on held-to-maturity securities transferred to the trading security category, and (c) the cumulative unrealized gain (loss) which was included in other comprehensive income (a separate component of shareholders' equity) on available-for-sale securities transferred to trading securities during the period and/or any unrealized gains or losses on investments that are separately or otherwise not categorized as trading or available-for-sale.
Trading Securities, Equity, Cost$instantdebitCost of investments in equity securities and other forms of securities that provide ownership interests classified as trading.
Net Realized and Unrealized Gain (Loss) on Trading Securities, Total$durationcreditThe sum of the realized and unrealized net gain (loss) on trading securities during the period.
Trading Securities, Unrealized Holding Gain$durationcreditAmount of unrealized holding gain before loss recognized in the income statement for investments in trading securities.
Trading Securities, Unrealized Holding Loss$durationdebitAmount of unrealized holding loss before gain recognized in the income statement for investments in trading securities.
Available-for-sale Securities, Realized Losses, Excluding Other than Temporary Impairments$durationdebitAmount of loss realized on the sale of debt or equity securities classified as available-for-sale. Excludes other than temporary impairments (OTTI).
Available-for-sale Securities, Equity Securities, Current, Total$instantdebitAmount of investments in equity securities and other forms of securities that provide ownership interests classified as available-for-sale, expected to be converted to cash, sold or exchanged within one year or the normal operating cycle, if longer.
Available-for-sale Securities, Equity Securities, Noncurrent$instantdebitEquity securities categorized neither as held-to-maturity nor trading which are intended be sold more than one year from the balance sheet date or operating cycle, if longer.
Available-for-sale Securities, Noncurrent, Total$instantdebitInvestments in debt and equity securities which are categorized neither as held-to-maturity nor trading and which are intended to be sold or mature more than one year from the balance sheet date or operating cycle, if longer. Such securities are reported at fair value; unrealized gains (losses) related to Available-for-sale Securities are excluded from earnings and reported in a separate component of shareholders' equity (other comprehensive income), unless the Available-for-sale security is designated as a hedge or is determined to have had an other than temporary decline in fair value below its amortized cost basis. All or a portion of the unrealized holding gain (loss) of an Available-for-sale security that is designated as being hedged in a fair value hedge is recognized in earnings during the period of the hedge, as are other than temporary declines in fair value below the cost basis for investments in equity securities and debt securities that an entity intends to sell or it is more likely than not that it will be required to sell before the recovery of its amortized cost basis. Other than temporary declines in fair value below the cost basis for debt securities categorized as Available-for-sale that an entity does not intend to sell and for which it is not more likely than not that the entity will be required to sell before the recovery of its amortized cost basis are bifurcated into credit losses and losses related to all other factors. Other than temporary declines in fair value below cost basis related to credit losses are recognized in earnings, and losses related to all other factors are recognized in other comprehensive income.
Available-for-sale Securities, Gross Realized Gain (Loss), Total$durationcreditThis item represents the difference between the gross realized gains and losses realized on the sale of debt or equity securities categorized neither as held-to-maturity nor trading securities. Additionally, this item would include any losses recognized for other than temporary impairments (OTTI) of the subject investments in debt and equity securities.
Available-for-sale Equity Securities, Gross Unrealized Gain$durationcreditAmount of unrealized gain before deducting unrealized loss on investments in equity securities classified as available-for-sale securities.
Available-for-sale Securities, Gross Unrealized Gain, Total$durationcreditAmount of unrealized gain before deducting unrealized loss on investments in debt and equity securities classified as available-for-sale securities.
Available-for-sale Securities, Gross Realized Gains$durationcreditThis item represents the gross profit realized on the sale of debt or equity securities categorized neither as held-to-maturity nor trading securities.
Available-for-sale Securities, Amortized Cost Basis, Total$instantdebitThis item represents the cost of debt and equity securities, which are categorized neither as held-to-maturity nor trading, net of adjustments including accretion, amortization, collection of cash, previous other-than-temporary impairments recognized in earnings (less any cumulative-effect adjustments recognized, as defined), and fair value hedge accounting adjustments, if any.
Available-for-sale Securities, Current, Total$instantdebitAmount of investment in debt and equity securities categorized neither as trading securities nor held-to-maturity securities and intended be sold or mature one year or operating cycle, if longer.
Trading Securities, Change in Unrealized Holding Gain (Loss), Total$durationcreditAmount of unrealized holding gain (loss) recognized in the income statement for investments in debt and equity securities and other forms of securities that provide ownership interests classified as trading.
Trading Securities, Realized Gain$durationcreditThis item represents the gain realized during the period from the sale of trading securities.
Available-for-sale Securities textTabular disclosure of available-for-sale securities which includes, but is not limited to, changes in the cost basis and fair value, fair value and gross unrealized gain (loss), fair values by type of security, contractual maturity and classification, amortized cost basis, contracts to acquire securities to be accounted for as available-for-sale, debt maturities, transfers to trading, change in net unrealized holding gain (loss) net of tax, continuous unrealized loss position fair value, aggregate losses qualitative disclosures, other than temporary impairment (OTTI) losses or other disclosures related to available for sale securities.
Available-for-sale Securities, Transfers to Trading, Gross Gains$durationcreditAmount of gain included in earnings for reclassification of securities from available-for-sale into trading.
Available-for-sale Securities, Transfers to Trading, Gross Losses$durationdebitThis item represents the gross amount of losses included in earnings from transfers of securities from the available-for-sale category into the trading category. Such losses represent the unrealized losses included in other comprehensive income associated with the securities transferred from the available-for-sale category to the trading category.
Available-for-sale Securities, Transfers to Trading, Gains (Losses), Total$durationcreditThis item represents the difference between the gross amount of gains (losses) included in earnings for transfers of securities from the available-for-sale category into the trading category. Such net gain (loss) included in earnings represents the net unrealized gain (loss) which had been included in other comprehensive income and is associated with the securities transferred from the available-for-sale category to the trading category.
Trading Securities, Realized Loss$durationdebitThis item represents the loss realized during the period from the sale of trading securities.
Trading Securities, Realized Gain (Loss), Total$durationcreditAmount of gain (loss) realized from securities classified as trading.
Available-for-sale Securities, Total$instantdebitAmount of investment in debt and equity securities categorized neither as held-to-maturity nor trading.
Cost Method Investments$instantdebitAmount, after adjustment, of cost-method investment. Adjustments include, but are not limited to, dividends received in excess of earnings after date of investment that are considered a return of investment and other than temporary impairments.
Cost Method Investments, Original Cost$instantdebitOriginal amount of cost-method investments at the acquisition date.
Cost-method Investments, Other than Temporary Impairment$durationdebitThis item represents an other than temporary decline in value that has been recognized against an investment accounted for under the cost method of accounting. The excess of the carrying amount over the fair value of the investment represents the amount of the write down which is or was reflected in earnings. The written down value is a new cost basis with the adjusted value of the investment becoming its new carrying value. Evidence of a loss in value might include, but would not necessarily be limited to, absence of an ability to recover the carrying amount of the investment or inability of the investee to sustain an earnings capacity which would justify the carrying amount of the investment.
Cost Method Investments Aggregate Carrying Amount Not Evaluated For Impairment
Cost Method Investments, Statement that Fair Value was Not EstimatedtextThis item represents the required disclosure of the fact that the fair value of a cost-method investment is not estimated because there have been no identified events or changes in circumstances that may have a significant adverse effect on the fair value of the investment, and (1) that it is not practicable to estimate the fair value of the investment, or (2) that the investor is exempt from estimating fair value because it is a nonpublic entity (as defined).
Available-for-sale Securities, Gross Unrealized Loss, Total$durationdebitAmount of unrealized loss before deducting unrealized gain on investments in available-for-sale securities.
Cost-method Investments, Realized Losses$durationdebitFor investments in debt and equity securities accounted for at cost, the excess of the carrying amount over net sale proceeds of investments disposed of during the period and any losses recognized thereon for impairments of other than a temporary nature.
Cost-method Investments, Realized Gain (Loss), Total$durationcreditThis item represents the gain (loss) realized during the period from the sale of investments accounted for under the cost method of accounting and any losses recognized thereon for impairments of other than a temporary nature.
Cost Method Investments, Additional InformationtextDescription of cost method investments classified as other.
Cost Method Investments, Fair Value Disclosure$instantdebitFair value portion of investments accounted under the cost method.
Cost-method Investments, Realized Gains$durationcreditFor investments in debt and equity securities accounted for at cost, the excess of net sale proceeds over the carrying amount of investments disposed of during the period.
Cost-method Investments, Realized Losses, Excluding Other than Temporary Impairments$durationdebitFor investments in debt and equity securities accounted for at cost, the excess of the carrying amount over net sale proceeds of investments disposed of during the period.
Cost-method Investments, Realized Gain (Loss), Excluding Other than Temporary Impairments, Total$durationcreditThis item represents the gain (loss) realized during the period from the sale of investments accounted for under the cost method of accounting.
Fair Value, Option, Changes in Instrument Specific Credit Risk, Gains (Losses) on Liabilities, ReasonstextFor liabilities with fair values that have been significantly affected during the reporting period by changes in the instrument-specific credit risk, this item provides qualitative information about the reasons for those changes.
Schedule of Cost-method Investments textSummarization of information required and determined to be disclosed concerning all cost-method investments.
Schedule of Cost Method Investments textA tabular disclosure of (a) the aggregate carrying amount of all cost-method investments; (b) the aggregate carrying amount of cost-method investments that the investor did not evaluate for impairment for cost-method investments.
Cost-method Investments, Description textThe entire disclosure for investments accounted for under the cost-method. The carrying amount of such investments may be adjusted, for example, distributions in excess of cost (return of capital) or for other-than-temporary impairments. The cost method and lower-of-cost or market, an adaptation of the cost method, is generally followed for most investments in noncontrolled corporations, in some corporate joint ventures, and to a lesser extent in unconsolidated subsidiaries in which the entity does not have the ability to exercise significant influence.
Schedule of Available-for-sale Securities textSchedule of available-for-sale securities which includes, but is not limited to, changes in the cost basis and fair value, fair value and gross unrealized gain (loss), fair values by type of security, contractual maturity and classification, amortized cost basis, contracts to acquire securities to be accounted for as available-for-sale, debt maturities, transfers to trading, change in net unrealized holding gain (loss) net of tax, continuous unrealized loss position fair value, aggregate losses qualitative disclosures, other than temporary impairment (OTTI) losses or other disclosures related to available for sale securities.
Available-for-sale Equity Securities, Accumulated Gross Unrealized Gain, before Tax$instantcreditAmount before tax of unrealized gain in accumulated other comprehensive income (AOCI) on investments in equity securities classified as available-for-sale.
Available-for-sale Equity Securities, Accumulated Gross Unrealized Loss, before Tax$instantdebitAmount before tax of unrealized loss in accumulated other comprehensive income (AOCI) on investments in equity securities classified as available-for-sale.
Available-for-sale Securities, Accumulated Gross Unrealized Gain (Loss), before Tax, Total$instantcreditAmount before tax of unrealized gain (loss) in accumulated other comprehensive income (AOCI) on investments in debt and equity securities classified as available-for-sale.
Available-for-sale Securities and Held-to-maturity Securities, Total$instantdebitAmount of debt and equity financial instruments classified as either held-to-maturity or available-for-sale.
Payments to Acquire Available-for-sale Securities, Total$durationcreditThe cash outflow to acquire debt and equity securities not classified as either held-to-maturity securities or trading securities which would be classified as available-for-sale securities and reported at fair value, with unrealized gains and losses excluded from earnings and reported in a separate component of shareholders' equity.
Payments to Acquire Available-for-sale Securities, Equity$durationcreditThe cash outflow to acquire equity securities classified as available-for-sale securities, because they are not classified as trading securities.
Proceeds from Sale of Available-for-sale Securities, Total$durationdebitThe cash inflow associated with the sale of debt and equity securities classified as available-for-sale securities.
Proceeds from Sale of Available-for-sale Securities, Equity$durationdebitThe cash inflow associated with the sale of equity securities classified as available-for-sale securities.
Interest and Dividend Income, Securities, Operating, Available-for-sale$durationcreditAmount of operating dividend and interest income, including amortization and accretion of premiums and discounts, on available-for-sale securities.
Interest and Dividend Income, Securities, Operating, Trading or Measured at Fair Value$durationcreditAmount of operating dividend and interest income, including amortization and accretion of premiums and discounts, on trading securities and other forms of securities that provide ownership interests.
Realized Gain (Loss) on Marketable Securities, Cost Method Investments, and Other Investments, Total$durationcreditThis item represents the total realized gain (loss) included in earnings for the period as a result of selling marketable securities categorized as trading, available-for-sale, or held-to-maturity and any gains or losses realized during the period from the sale of investments accounted for under the cost method of accounting and/or investments that are separately or otherwise not categorized as trading, available-for-sale, or held-to-maturity. Additionally, this item would include any losses recognized for other than temporary impairments (OTTI) of the subject investments in debt and equity securities.
Unrealized Gain on Securities$durationcreditThe increase (decrease), resulting in a gain, in the difference between the fair value and the carrying value, or in the comparative fair values, of securities held at each balance sheet date, that was included in earnings for the period.
Unrealized Loss on Securities$durationdebitThe increase (decrease), resulting in a loss, in the difference between the fair value and the carrying value, or in the comparative fair values, of securities held at each balance sheet date, that was included in earnings for the period.
Unrealized Gain (Loss) on Securities$durationcreditAmount of unrealized gain (loss) recognized in the income statement on unsold other securities.
Gain (Loss) on Sale of Debt Investments$durationcreditThe difference between the carrying value and the sale price of debt securities, not separately or otherwise categorized as trading, available-for-sale, or held-to-maturity. This element refers to the gain (loss) included in earnings and not to the cash proceeds of the sale.
Debt Securities, Available-for-sale and Held-to-maturity text
Debt Securities, Trading and Available-for-sale text
Marketable Securities textTabular disclosure of marketable securities. This may consist of investments in certain debt and equity securities, short-term investments and other assets.
Debt Securities, Trading, and Equity Securities, FV-NI textTabular disclosure of investment in debt security measured at fair value with change in fair value recognized in net income (trading) and investment in equity security measured at fair value with change in fair value recognized in net income (FV-NI).
Debt Securities, Available-for-sale textTabular disclosure of investment in debt security measured at fair value with change in fair value recognized in other comprehensive income (available-for-sale).
Debt Securities, Available-for-sale, Unrealized Loss Position, Fair Value textTabular disclosure of fair value of investment in debt security measured at fair value with change in fair value recognized in other comprehensive income (available-for-sale), in unrealized loss position, without allowance for credit loss. Includes beneficial interest in securitized financial asset.
Debt Securities, Held-to-maturity textTabular disclosure of information about investment in debt security measured at amortized cost (held-to-maturity).
Other than Temporary Impairment, Credit Losses Recognized in Earnings textTabular disclosure of the amount of other than temporary impairment (OTTI) related to credit losses recognized in earnings including: (a) the beginning balance of the amount related to credit losses on debt securities held by the investor at the beginning of the period for which a portion of an OTTI was recognized in other comprehensive income; (b) additions for the amount related to the credit loss for which an OTTI was not previously recognized; (c) reductions for securities sold during the period (realized); (d) reductions for securities for which the amount previously recognized in other comprehensive income was recognized in earnings because the investor intends to sell the security or more likely than not will be required to sell the security before recovery of its amortized cost basis; (e) additional increases to the amount related to the credit loss for which an OTTI was previously recognized when the investor does not intend to sell the security and it is not more likely than not that the investor will be required to sell the security before recovery of its amortized cost basis; (f) reductions for increases in cash flows expected to be collected that are recognized over the remaining life of the security; and (g) the ending balance of the amount related to credit losses on debt securities held by the entity at the end of the period for which a portion of an OTTI was recognized in other comprehensive income.
Loans Acquired, Accounted for as Debt Securities, Disclosure text
Gain (Loss) on Securities textTabular disclosure of realized and unrealized gain (loss) on investment in security.
Investment Income textTabular disclosure of investment income, including, but not limited to, interest and dividend income and amortization of discount (premium) derived from debt and equity securities. Excludes realized and unrealized gain (loss) on investments.
Equity Securities without Readily Determinable Fair Value textTabular disclosure of investment in equity security without readily determinable fair value.
Schedule of Available-for-sale Securities Reconciliation textTabular disclosure of the reconciliation of available-for-sale securities from cost basis to fair value.
Schedule of Realized Gain (Loss) textTabular disclosure of the proceeds from sales of available-for-sale securities and the gross realized gains and gross realized losses that have been included in earnings as a result of those sales.
Schedule of Temporary Impairment Losses, Investments textTabular disclosure of investments in an unrealized loss position for which other-than-temporary impairments have not been recognized in earnings (including investments for which a portion of an other-than-temporary impairment has been recognized in other comprehensive income), including: (a) the aggregate related fair value of investments with unrealized losses, (b) the aggregate amount of unrealized losses (that is, the amount by which amortized cost basis exceeds fair value).
Schedule of Unrealized Loss on Investments textFor all investments in an unrealized loss position, including those for which other-than-temporary impairments have not been recognized in earnings (including investments for which a portion of an other-than-temporary impairment has been recognized in other comprehensive income), a tabular disclosure of the aggregate related fair value of investments with unrealized losses and the aggregate amount of unrealized losses (that is, the amount by which amortized cost basis exceeds fair value).
Unrealized Gain (Loss) on Investments textTabular disclosure of unrealized gains and losses on investments.
Realized Gain (Loss) on Investments textTabular disclosure of realized gains and losses on investments reported in the statement of income.
Investments Classified by Contractual Maturity Date textTabular disclosure of maturities of an entity's investments as well as any other information pertinent to the investments.

Login to ReadyRatios

 

Have you forgotten your password?

Are you a new user?

Login As
You can log in if you are registered at one of these services: