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US GAAP Disclosure List 2026
↑ContentSEC Schedule, Article 12-12A, Investments in Securities Sold Short
| Item | Type | Period | Balance | Description |
|---|---|---|---|---|
| Security Sold Short | text | |||
| Security Sold Short | duration | Tabular disclosure of the investments sold, not yet purchased (securities sold short). | ||
| Security Sold Short | duration | Tabular disclosure of the investments sold, not yet purchased (securities sold short). | ||
| Security Sold Short | text | Disclosure of information about security sold short. | ||
| text | ||||
| Security Sold Short, Identifier | text | Identification of security sold short, including, but not limited to, name of issuer, title of issue, and other identifying information. | ||
| Investment Type | text | Information by type of investments. | ||
| Industry Sector | text | Information by industry sector, examples include but are not limited to, commercial, industrial, agricultural, financial services, technology, healthcare and real estate. | ||
| Statement Geographical Axis | ||||
| text | ||||
| Range Axis | ||||
| Security Sold Short | text | Line 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. | ||
| Security Sold Short, Identifier | text | Identification of security sold short, including, but not limited to, name of issuer, title of issue, and other identifying information. | ||
| Investment Type | text | Information by type of investments. | ||
| text | ||||
| Statement Geographical Axis | ||||
| Investment, Issuer Name | text | Information by name of issuer of investment. | ||
| Range Axis | ||||
| Security Sold Short | text | Line 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. | ||
| duration | ||||
| Investments | duration | Asset obtained to generate income or appreciate in value. | ||
| Industry Sector | duration | Industry sector consisting of government, private and corporate entities engaged in business activities, including but not limited to, commercial, industrial, agricultural, financial services, technology, healthcare and real estate. | ||
| Industry Sector | duration | Industry sector consisting of government, private and corporate entities engaged in business activities, including but not limited to, commercial, industrial, agricultural, financial services, technology, healthcare and real estate. | ||
| Segment Geographical Domain | ||||
| Investment, Issuer Name | duration | Name of issuer of investment. | ||
| Investment, Issuer Name | duration | Name of issuer of investment. | ||
| Range Member | ||||
| Range Member | ||||
| text | ||||
| Security Sold Short, Fair Value | $ | instant | credit | Fair value of security sold but not yet purchased. |
| Security Sold Short, Sale Proceeds | $ | duration | debit | The amount of proceeds received resulting from the short sale of a security. |
| Security Sold Short, Percent of Net Assets | instant | For schedules of investments sold, not yet purchased (short sales) that are categorized, each category would be expected to have a percent of net assets for the aggregated value of the investments sold short in the category. | ||
| Investment Maturity Date | date | instant | Maturity date of investment, in YYYY-MM-DD format. | |
| text | ||||
| Repurchase Agreement, Date | date | duration | Date of repurchase agreement, in YYYY-MM-DD format. | |
| Repurchase Agreement, Date of Repurchase | date | duration | Date of repurchase of security subject to repurchase agreement, in YYYY-MM-DD format. | |
| Securities Sold under Agreements to Repurchase | $ | instant | credit | Amount, after the effects of master netting arrangements, of funds outstanding borrowed in the form of a security repurchase agreement between the entity and another party for the sale and repurchase of identical or substantially the same securities at a date certain for a specified price. Includes liabilities not subject to a master netting arrangement and not elected to be offset. |
| Investment, Significant Unobservable Input | instant | Indicates (true false) whether investment value was determined using significant unobservable input. | ||
| text | ||||
| Security Sold Short, Balance | text | |||
| Security Sold Short, Fair Value | $ | instant | credit | Fair value of security sold but not yet purchased. |
| Security Sold Short, Sale Proceeds | $ | duration | debit | The amount of proceeds received resulting from the short sale of a security. |
| Security Sold Short, Percent of Net Assets | instant | For schedules of investments sold, not yet purchased (short sales) that are categorized, each category would be expected to have a percent of net assets for the aggregated value of the investments sold short in the category. | ||
| date | instant | |||
| Investment Interest and Dividend, Rate | text | |||
| Repurchase Agreement, Date | date | duration | Date of repurchase agreement, in YYYY-MM-DD format. | |
| Repurchase Agreement, Date of Repurchase | date | duration | Date of repurchase of security subject to repurchase agreement, in YYYY-MM-DD format. | |
| Securities Sold under Agreements to Repurchase | $ | instant | credit | Amount, after the effects of master netting arrangements, of funds outstanding borrowed in the form of a security repurchase agreement between the entity and another party for the sale and repurchase of identical or substantially the same securities at a date certain for a specified price. Includes liabilities not subject to a master netting arrangement and not elected to be offset. |
| instant | ||||
| Investment, Extensible Enumeration | text |