US GAAP Disclosure List 2025

↑Content | Related Party Disclosures

Related and Nonrelated Parties


ItemTypePeriodBalanceDescription
Nonrelated Party durationParty not related to reporting entity.
Related Party durationParty related to reporting entity. Includes, but is not limited to, affiliate, entity for which investment is accounted for by equity method, trust for benefit of employees, and principal owner, management, and members of immediate family.
Affiliated Entity Member
Management Member
duration
Trust for Benefit of Employees durationTrust created by the entity that exists for the benefit of its employees, such as pension and profit-sharing trusts that are managed by or under the trusteeship of the entity's management.
Corporate Joint Venture durationCorporation owned and operated by a small group of ventures to accomplish a mutually beneficial venture or project.
Co-venturer durationOther venturer from the perspective of the entity in the corporate joint venture.
Equity Method Investee durationAn entity that issued voting stock held by an investor and that is accounted for under the equity method of accounting by the investor.
duration
General Partner durationParty to a partnership business who has unlimited liability.
Limited Partner durationParty to a partnership business who has limited liability.
Undivided Interest durationOwnership arrangement in which two or more parties jointly own property, and title is held individually to the extent of each party's interest.
Investor durationBusiness entity or individual that puts money, by purchase or expenditure, in something offering potential profitable returns, such as interest income or appreciation in value.
duration
Limited Liability Company durationLegal form of business company offering limited liability to its owners (denoted by L.L.C. or LLC in the U.S.).
Other Affiliates durationA category that identifies other affiliates.
Majority-Owned Subsidiary, Nonconsolidated durationNonconsolidated entity in which financial interest is held through direct or indirect ownership of more than 50 percent of voting interest but entity is not controlled or broker-dealer has control of entity but control is likely to be temporary.
Subsidiary of Common Parent durationRefers to an entity under the control of the same parent as another entity (that is, a sister company).
duration
Principal Owner durationOwner of record or known beneficial owner of more than 10 percent of the voting interests of the entity.
Board Of Directors Chairman Member
Director Member
Executive Officer Member
Chief Financial Officer Member
Chief Operating Officer Member
Controller Member
Executive Vice President Member
President Member
Officer Member

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