US GAAP Disclosure List

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Equity Securities without Readily Determinable Fair Value


ItemTypePeriodBalanceDescription
Equity Securities without Readily Determinable Fair Value textDisclosure of information about investment in equity security without readily determinable fair value.
Financial Instrument textInformation by type of financial instrument.
Equity Securities without Readily Determinable Fair Value 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.
Financial Instruments durationInstrument or contract that imposes a contractual obligation to deliver cash or another financial instrument or to exchange other financial instruments on potentially unfavorable terms and conveys a contractual right to receive cash or another financial instrument or to exchange other financial instruments on potentially favorable terms.
Equity Securities without Readily Determinable Fair Value, Amount$instantdebitAmount of investment in equity security without readily determinable fair value.
Equity Securities without Readily Determinable Fair Value, Impairment Loss, Cumulative Amount text
Equity Securities without Readily Determinable Fair Value, Annual Amount text
Senior Debt Obligations durationBorrowing with the highest claim on the assets of the entity in event of bankruptcy or liquidation.
Fair Value Option, Other Eligible Items durationThis element embodies certain items identified as eligible for the fair value option that are not within the definition of financial assets and liabilities. Such items may consist of: (a) 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. That commitment involves only financial instruments-a loan and cash-and would not otherwise be recognized because it is not a derivative instrument; (b) a written loan commitment; (c) the 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; (d) 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; and (e) a host financial instrument resulting from the separation of an embedded nonfinancial derivative instrument from a nonfinancial hybrid instrument (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).
Commodities Investment durationInvestments held in a physical substance, such as food, grains, and metals, which is interchangeable with another product of the same type, and which investors buy or sell, usually through futures contracts.
US Treasury and Government durationThis category includes investments in debt securities issued by the United States Department of the Treasury, US Government Agencies and US Government-sponsored Enterprises. Such securities may include treasury bills (short-term maturities - one year or less), treasury notes (intermediate term maturities - two to ten years), and treasury bonds (long-term maturities - ten to thirty years), debt securities issued by the Government National Mortgage Association (Ginnie Mae) and debt securities issued by the Federal National Mortgage Association (Fannie Mae) or the Federal Home Loan Mortgage Corporation (Freddie Mac).
US States and Political Subdivisions Debt Securities durationBonds or similar securities issued by state, city, or local US governments or the agencies operated by state, city, or local governments. Debt securities issued by state governments may include bond issuances of US state authorities including, for example, but not limited to, housing authorities, dormitory authorities, and general obligations while debt securities issued by political subdivisions of US states would include, for example, debt issuances by county, borough, city, or municipal governments.
Debt Security, Government, Non-US durationDebt security issued by government not domiciled in United States of America (US).
Corporate Debt Securities durationDebt securities issued by domestic or foreign corporate business, banks and other entities with a promise of repayment.
Asset-Backed Securities durationSecurities that are primarily serviced by the cash flows of a discrete pool of receivables or other financial assets for example, but not limited to, credit card receivables, car loans, recreational vehicle loans, and mobile home loans.
Fixed Income Securities durationInvestment that provides a return in the form of fixed periodic payments and eventual return of principal at maturity.
Auction Rate Securities durationDebt instrument securities (for example, but not limited to, corporate or municipal bonds) that typically have long-term nominal maturities for which the interest rate is reset through an auction process.
Variable Rate Demand Obligation durationDebt securities that permit the holder to require the trustee or tender agent to repurchase the security at specified dates before maturity. This type of bond is also known as a multimaturity bond, an option tender bond, or a put bond.
Other Debt Obligations durationInvestments in debt securities classified as other.
Common Stock durationStock that is subordinate to all other stock of the issuer.
Preferred Stock durationPreferred shares may provide a preferential dividend to the dividend on common stock and may take precedence over common stock in the event of a liquidation. Preferred shares typically represent an ownership interest in the company.
Equity Securities without Readily Determinable Fair Value, Impairment Loss, Cumulative Amount$instantdebitAmount of cumulative impairment loss on investment in equity security without readily determinable fair value.
Equity Securities without Readily Determinable Fair Value, Downward Price Adjustment, Cumulative Amount$instantdebitAmount of cumulative loss from downward price adjustment on investment in equity security without readily determinable fair value.
Equity Securities without Readily Determinable Fair Value, Upward Price Adjustment, Cumulative Amount$instantcreditAmount of cumulative gain from upward price adjustment on investment in equity security without readily determinable fair value.
Equity Securities without Readily Determinable Fair Value, Impairment Loss, Annual Amount$durationdebitAmount of impairment loss on investment in equity security without readily determinable fair value.
Equity Securities without Readily Determinable Fair Value, Downward Price Adjustment, Annual Amount$durationdebitAmount of loss from downward price adjustment on investment in equity security without readily determinable fair value.
Equity Securities without Readily Determinable Fair Value, Upward Price Adjustment, Annual Amount$durationcreditAmount of gain from upward price adjustment on investment in equity security without readily determinable fair value.

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