US GAAP Disclosure List

↑Content

Investments Federal Income Tax Note


ItemTypePeriodBalanceDescription
Schedule of Investments text
Investments Federal Income Tax Note, Schedule of Investments textTabular disclosure of the information required in the supplementary schedule applicable to management investment companies identifying the tax basis of investments.
Schedule Of Investments Table
Legal Entity Axis
Schedule of Investments 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.
Entity Domain
Federal Income Tax Note textTabular disclosure of the federal tax basis of investment holdings. This item captures the aggregate cost of securities, aggregate gross unrealized appreciation for all securities in which there is an excess of value over tax cost, aggregate gross unrealized depreciation for all securities in which there is an excess of tax cost over value, net unrealized appreciation (depreciation), and an explanation of the differences between tax and book.
Federal Income Tax Note textTable of federal income tax note for schedule of investments. The federal income tax note may be qualified for security investments, non-security investments and/or for the combination of security and non-security investments.
Investment Type textInformation by type of investments.
Investments, Owned, Federal Income Tax Note 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.
Investments durationAsset obtained to generate income or appreciate in value.
Tax Basis of Investments, Unrealized Appreciation (Depreciation), Net text
Tax Basis of Investments, Cost for Income Tax Purposes$instantdebitThe aggregate cost of investments for Federal income tax purposes.
Securities Investment durationThis member categorizes all investments in securities to segregate them from other than security investments.
Other than Securities Investment durationWhen the investment holdings table includes investments other than securities, this member categorizes all non-security investments to segregate them from security investments.
Tax Basis of Investments, Gross, Unrealized Appreciation$instantdebitAggregate gross unrealized appreciation for all Investments in which there is an excess of value over tax cost.
Tax Basis of Investments, Gross, Unrealized Depreciation$instantcreditThe aggregate gross unrealized depreciation for all Investments in which there is an excess of tax cost over value.
Tax Basis of Investments, Unrealized Appreciation (Depreciation), Net, Total$instantdebitThe net unrealized appreciation or depreciation.
Equity Securities durationOwnership interest or right to acquire or dispose of ownership interest in corporations and other legal entities for which ownership interest is represented by shares of common or preferred stock, convertible securities, stock rights, or stock warrants.
Fixed Income Investments durationInvestments that regularly generate a fixed amount of interest income. Examples include, but are not limited to, bonds, certificates of deposit, notes and debt securities.
Money Market Funds durationFund that invests in short-term money-market instruments, for example, but not limited to, commercial paper, banker's acceptances, repurchase agreements, government securities, certificates of deposit, and other highly liquid securities.
Cash and Cash Equivalents durationCurrency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates.
Other Investment Companies durationInvestment in other investment companies (as defined).
Derivative durationThis element represents types of derivative financial instruments which are financial instruments or other contractual arrangements with all three of the following characteristics: (a) it has (1) one or more underlyings and (2) one or more notional amounts or payment provisions or both. Those terms determine the amount of the settlement or settlements, and, in some cases, whether or not a settlement is required; (b) it requires no initial net investment or an initial net investment that is smaller than would be required for other types of contracts that would be expected to have a similar response to changes in market factors; and (c) its terms require or permit net settlement, it can readily be settled net by a means outside the contract, or it provides for delivery of an asset that puts the recipient in a position not substantially different from net settlement. Notwithstanding the above characteristics, loan commitments that relate to the origination of mortgage loans that will be held for sale are accounted for as derivative instruments by the issuer of the loan commitment (that is, the potential lender).
Hedge Funds durationInvestments in registered hedge funds.
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.
Private Equity Funds durationInvestments held in private equity funds.
Equity Funds durationAn investment that pools funds from many investors to invest in a combination of underlying investments, primarily equity investments.
Fixed Income Funds durationInvestment that pools funds from investors to invest in a combination of underlying investments, primarily fixed income investments.
Exchange Traded Funds durationInvestment that follows an index, commodity or basket of assets that trades similar to a stock on an exchange.
Guarantees durationA guaranty by which one person assumes responsibility for paying another's debts or fulfilling another's responsibilities; or a promise, pledge, assurance, especially one given in writing, that attests: (a) to the quality or durability of a product or service; (b) that something will be performed in a specified manner; or (c) that execution, completion, or existence of something is as represented or stipulated by agreement.
Standby Letters of Credit durationAn irrevocable undertaking (typically by a financial institution) to guarantee payment of a specified financial obligation.
Real Estate Funds durationInvestments in funds that invest in commercial or residential real estate.
Venture Capital Funds durationFunds that primarily invests in early stage enterprises or provides expansion capital in exchange for an equity stake and active management role in the invested enterprise.

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: