US GAAP Disclosure List

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Schedule of Forward Contracts Indexed to Issuer's Equity


ItemTypePeriodBalanceDescription
Forward Contract Indexed to Issuer's Equity textDisclosures surrounding freestanding forward contracts issued by an entity that is indexed to, and potentially settled in an Entity's own stock along with the different characteristics of those forward contracts such as, forward contract rate, number of shares, indexed shares, settlement date(s), settlement alternatives, classification, and redemption requirements as applicable.
Forward Contract Indexed to Issuer's Equity, Type textInformation by type of forward contract issued by the entity, that is indexed to, and potentially settled in an entity's own stock.
Forward Contract Indexed to Issuer's Equity 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.
Forward Contract Indexed to Issuer's Equity, Type durationThis element provides a description of the type of freestanding contract issued by a Company that is indexed to, and potentially settled in, a Company's own stock; specifically, the pertinent rights and privileges of the securities outstanding. Does not include forward purchase contracts which would be classified as liabilities under FAS 150.
Forward Contract Indexed to Issuer's Equity, Forward Rate Per SharedurationThe per share price of the Company's stock at which the contract holder of the freestanding contract has the right to purchase or sell the Company's stock at a future date.
Forward Contract Indexed to Issuer's Equity, SharessharesdurationThe maximum number of shares that could be issued to net share settle a contract, if applicable. If a contract does not have a fixed or determinable maximum number of shares that may be required to be issued, disclose the fact that a potentially infinite number of shares could be issued to settle the contract.
Forward Contract Indexed to Issuer's Equity, Indexed SharessharesinstantThe number of issuer's shares to which the forward contract is indexed.
Forward Contract Indexed to Issuer's Equity, Settlement DatedatedurationSettlement date of the forward contract indexed to issuer's equity, in YYYY-MM-DD format.
Forward Contract Indexed to Issuer's Equity, ClassificationtextDescribe the entity's accounting for the freestanding forward contract. For instance, the classification is either an asset, liability or equity.
Forward Contract Indexed to Issuer's Equity, Settlement AlternativestextDescribe the settlement alternatives of the freestanding contract as either (i) physical settlement; (ii) net-share settlement; or, (iii) net-cash settlement. Physical settlement is when the party designated in the contract as the buyer delivers the full stated amount of cash to the seller, and the seller delivers the full stated number of shares to the buyer. Net-share settlement is when the party with a loss delivers to a party with a gain shares with a current fair value equal to the gain. Net-cash settlement is when the party with a loss delivers to the party with a gain a cash payment equal to the gain, and no shares are exchanged. Discuss also who controls the settlement alternatives and the maximum number of shares that could be required to be issued to net share settle a contract. If a contract does not have a fixed or determinable maximum number of shares that may be required to be issued, the fact that a potentially infinite number of shares could be required to be issued to settle the contract would generally be expected to be disclosed.
Forward Contract Indexed to Equity, Settlement, Cash, Amount$instantdebitAmount that would be paid upon settlement of forward contract indexed to equity.
Forward Contract Indexed to Equity, Settlement, Number of SharessharesinstantNumber of shares as a settlement alternative for each freestanding forward contract.
Forward Contract Indexed to Issuer's Equity, Contract ReclassificationtextDisclose forward contract reclassifications (in whole or in part) into (or out of) permanent and/or temporary equity during the life of the freestanding contract, the reason for the reclassification, and the impact on the issuer's financial statements. If partially reclassified, disclose the Company's accounting policy for partial reclassifications.
Forward Contract Indexed to Equity, Settlement, Cash, Effect of Change in Fair Value of Share$instantcreditAmount of increase (decrease) in cash that would be paid upon settlement from change in fair value of share for forward contract indexed to equity.
Forward Contract Indexed to Equity, Settlement, Number of Shares, Effect of Change in Fair Value of SharesharesinstantIncrease (decrease) in number of shares that would be issued upon settlement from change in fair value of share for forward contract indexed to equity.
Forward Contract Indexed to Equity, Settlement, Share, Fair Value$instantcreditFair value of shares that would be issued upon settlement of forward contract indexed to equity.
Forward Contract Indexed to Equity, Settlement, Share, Fair Value Per ShareinstantFair value per share that would be issued upon settlement of forward contract indexed to equity.

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