US GAAP Disclosure List

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Stockholders' Equity, Number of Shares, Par Value and Other Disclosures


ItemTypePeriodBalanceDescription
Common Stock, Number of Shares, Par Value and Other Disclosures text
Excess Stock, Number of Shares, Par Value and Other Disclosures text
Preferred Stock, Number of Shares, Par Value and Other Disclosures text
Treasury Stock, Number of Shares and Restriction Disclosures text
Retained Earnings, Deficit EliminatedtextDescription of the total amount of deficit eliminated for a period of at least three years from the effective date of quasi-reorganization.
Common Stock, Par or Stated Value Per Shareper shareinstantFace amount or stated value per share of common stock.
Common Stock, No Par Valueper shareinstantFace amount per share of no-par value common stock.
Common Stock, Value, Subscriptions$instantcreditMonetary value of common stock allocated to investors to buy shares of a new issue of common stock before they are offered to the public. When stock is sold on a subscription basis, the issuer does not initially receive the total proceeds. In general, the issuer does not issue the shares to the investor until it receives the entire proceeds.
Common Stock, Shares Subscribed but UnissuedsharesinstantAmount of common stock allocated to investors to buy shares of a new issue of common stock before they are offered to the public. When stock is sold on a subscription basis, the issuer does not initially receive the total proceeds. In general, the issuer does not issue the shares to the investor until it receives the entire proceeds.
Common Stock, Shares AuthorizedsharesinstantThe maximum number of common shares permitted to be issued by an entity's charter and bylaws.
Common Stock Shares Authorized Unlimited
Common Stock, Shares, Issued, TotalsharesinstantTotal number of common shares of an entity that have been sold or granted to shareholders (includes common shares that were issued, repurchased and remain in the treasury). These shares represent capital invested by the firm's shareholders and owners, and may be all or only a portion of the number of shares authorized. Shares issued include shares outstanding and shares held in the treasury.
Common Stock, Shares, Outstanding, Ending BalancesharesinstantNumber of shares of common stock outstanding. Common stock represent the ownership interest in a corporation.
Common Stock, Value, Outstanding$instantcreditValue of all classes of common stock held by shareholders. May be all or portion of the number of common shares authorized. These shares exclude common shares repurchased by the entity and held as treasury shares.
Common Stock, Other Shares, OutstandingsharesinstantTotal number of shares of other common stock instruments held by shareholders, such as exchangeable shares. May be all or portion of the number of common shares authorized.
Common Stock, Other Value, Outstanding$instantcreditValue of shares of other common stock instruments held by shareholders, such as exchangeable shares. May be all or portion of the number of common shares authorized.
Common Stock Issued, Employee Stock Trust$instantdebitValue of common stock issued to a trust (for example, a 'rabbi trust') set up specifically to accumulate stock for the sole purpose of distribution to participating employees. This trust does not allow employees to immediately or after a holding period diversify into nonemployer securities. The deferred compensation plan for which this trust is set up must be settled by the delivery of a fixed number of shares of employer stock.
Common Stock Issued, Employee Trust, Deferred$instantdebitAggregate value of common stock held in a trust that has been set up specifically to accumulate stock for the sole purpose of distribution to participating employees but not yet earned.
Common Stock Held in Trust$instantdebitValue of common stock held in trust.
Common Stock, Conversion BasistextDescription of basis for conversion of convertible common stock.
Common Stock, Value, Issued, Ending Balance$instantcreditAggregate par or stated value of issued nonredeemable common stock (or common stock redeemable solely at the option of the issuer). This item includes treasury stock repurchased by the entity. Note: elements for number of nonredeemable common shares, par value and other disclosure concepts are in another section within stockholders' equity.
Excess Stock, Shares AuthorizedsharesinstantMaximum number of excess stock shares permitted to be issued.
Excess Stock, Shares IssuedsharesinstantNumber of excess stock shares of an entity that have been sold or granted to shareholders.
Excess Stock, Shares OutstandingsharesinstantNumber of shares of excess stock held by shareholders.
Preferred Stock, Par or Stated Value Per Shareper shareinstantFace amount or stated value per share of preferred stock nonredeemable or redeemable solely at the option of the issuer.
Preferred Stock, No Par Valueper shareinstantFace amount per share of no-par value preferred stock nonredeemable or redeemable solely at the option of the issuer.
Preferred Stock, Shares Subscribed but UnissuedsharesinstantThe number of nonredeemable preferred stock (shares) (or preferred stock redeemable solely at the option of the issuer) allocated to investors to buy shares of a new issue of preferred stock before they are offered to the public. When stock is sold on a subscription basis, the issuer does not initially receive the total proceeds. In general, the issuer does not issue the shares to the investor until it receives the entire proceeds.
Preferred Stock, Value, Subscriptions$instantcreditAmount of subscription received from investors who have been allocated nonredeemable preferred stock or preferred stock redeemable solely at the option of the issuer.
Preferred Stock, Shares AuthorizedsharesinstantThe maximum number of nonredeemable preferred shares (or preferred stock redeemable solely at the option of the issuer) permitted to be issued by an entity's charter and bylaws.
Preferred Stock Shares Authorized Unlimited
Preferred Stock, Shares Issued, TotalsharesinstantTotal number of nonredeemable preferred shares (or preferred stock redeemable solely at the option of the issuer) issued to shareholders (includes related preferred shares that were issued, repurchased, and remain in the treasury). May be all or portion of the number of preferred shares authorized. Excludes preferred shares that are classified as debt.
Preferred Stock, Shares Outstanding, Ending BalancesharesinstantAggregate share number for all nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer) held by stockholders. Does not include preferred shares that have been repurchased.
Preferred Stock, Value, Outstanding$instantcreditValue of all nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer) held by shareholders, which is net of related treasury stock. May be all or a portion of the number of preferred shares authorized. These shares represent the ownership interest of the preferred shareholders.
Preferred Stock, Redemption Amount$instantcreditThe redemption (or callable) amount of currently redeemable preferred stock. Includes amounts representing dividends not currently declared or paid but which will be payable under the redemption features or for which ultimate payment is solely within the control of the issuer.
Preferred Stock, Redemption Amount, Future Redeemable Securities$instantcreditThe redemption (or callable) amount of redeemable preferred stock, excluding currently redeemable preferred stock. Includes amounts representing dividends not declared or paid but which will be payable under the redemption features or for which ultimate payment is solely within the control of the issuer.
Preferred Stock, Liquidation Preference, Value$instantcreditValue of the difference between preference in liquidation and the par or stated values of the preferred shares.
Preferred Stock, Liquidation Preference Per Shareper shareinstantThe per share liquidation preference (or restrictions) of nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer) that has a preference in involuntary liquidation considerably in excess of the par or stated value of the shares. The liquidation preference is the difference between the preference in liquidation and the par or stated values of the share.
Preferred Stock, Conversion BasistextDescribe the conversion features of preferred stock if preferred stock is convertible. That is, shares of preferred stock into which another convertible security was converted, or shares of preferred stock into which another class of preferred stock was converted.
Preferred Stock, Value, Issued, Ending Balance$instantcreditAggregate par or stated value of issued nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer). This item includes treasury stock repurchased by the entity. Note: elements for number of nonredeemable preferred shares, par value and other disclosure concepts are in another section within stockholders' equity.
Treasury Stock, Shares text
Treasury Stock, RestrictionstextThis element represents a description of restrictions imposed by state laws on the entity's acquisition of its own [treasury] stock and the accounting treatment required to be applied in compliance with such restrictions. The information represented by this element does not include restrictions on the payment of dividends.

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