| Item | Type | Period | Balance | Description | | Firm Commitment Not Recognized at Inception, Fair Value Option | | duration | | This element represents a firm commitment that would otherwise not be recognized at inception and that involves only financial instruments. For example, a forward purchase contract for a loan that is not readily convertible to cash is a commitment involving only financial instruments-a loan and cash-and would not otherwise be recognized because it is not a derivative instrument. |
| Written Loan Commitment, Fair Value Option | | duration | | This element represents a written loan commitment that would otherwise not be recognized in the issuers or borrowers financial statements as the loan has not yet been funded, but which meets the definition of a financial asset or liability for eligibility of applying the fair value option. |
| Insurance Contract, Rights and Obligations | | duration | | Rights and obligations under an insurance contract that is not a financial instrument (because it requires or permits the insurer to provide goods or services rather than a cash settlement), but whose terms permit the insurer to settle by paying a third party to provide those goods or services. |
| Warranty, Rights and Obligations, Fair Value Option | | duration | | This element represents the rights and obligations under a warranty that is not a financial instrument (because it requires or permits the warrantor to provide goods or services rather than a cash settlement) but whose terms permit the warrantor to settle by paying a third party to provide those goods or services. |
| Separated Host Financial Instrument, Fair Value Option | | duration | | This element represents a host financial instrument resulting from the separation of an embedded nonfinancial derivative instrument from a nonfinancial hybrid instrument (as defined) (for example, an instrument in which the value of the bifurcated embedded derivative is payable in cash, services, or merchandise but the debt host is payable only in cash). |