US GAAP Disclosure List 2017

↑Content

Deposit Based Operations


ItemTypePeriodBalanceDescription
Statement of Financial Position text
Statement textSchedule reflecting a Statement of Income, Statement of Cash Flows, Statement of Financial Position, Statement of Shareholders' Equity and Other Comprehensive Income, or other statement as needed.
Class of Stock textInformation by the different classes of stock of the entity.
Scenario textInformation by scenario to be reported. Scenarios distinguish among different kinds of business reporting facts, as for example actual versus budgeted figures.
Statement 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.
Class of Stock durationShare of stock differentiated by the voting rights the holder receives. Examples include, but are not limited to, common stock, redeemable preferred stock, nonredeemable preferred stock, and convertible stock.
Scenario, Unspecified durationAny scenario, that is, the particular reporting scenario is left unspecified. Scenarios distinguish among different kinds of business reporting facts, as for example actual versus budgeted figures.
Assets text
Liabilities and Equity text
Stockholders' Equity, Number of Shares, Par Value and Other Disclosures text
Common Class A durationClassification of common stock representing ownership interest in a corporation.
Common Class B durationClassification of common stock that has different rights than Common Class A, representing ownership interest in a corporation.
Common Class C durationClassification of common stock that has different rights than provided to Class A or B shares, representing ownership interest in a corporation.
Cumulative Preferred Stock durationPreferred stock upon which unpaid dividends accumulate until paid to shareholders. Classified within stockholders' equity if nonredeemable or redeemable solely at the option of the issuer. Classified within temporary equity if redemption is outside the control of the issuer.
Noncumulative Preferred Stock durationPreferred stock upon which unpaid dividends do not accrue.
Redeemable Preferred Stock durationDescription of type or class of redeemable preferred stock. For instance, cumulative preferred stock, noncumulative preferred stock, convertible or series.
Nonredeemable Preferred Stock durationPreferred shares that are not redeemable before liquidation of the entity. Preferred shares may provide a preferential dividend to the dividend on common stock and may take precedence over common stock in the event of a liquidation. Preferred shares typically represent an ownership interest in the company.
Convertible Preferred Stock durationPreferred stock that may be exchanged into common shares or other types of securities at the owner's option.
Preferred Class A durationOutstanding nonredeemable preferred class A stock or outstanding convertible preferred class A stock. Classified within stockholders' equity if nonredeemable or redeemable solely at the option of the issuer. Classified within temporary equity if redemption is outside the control of the issuer.
Preferred Class B durationOutstanding nonredeemable preferred class B stock or outstanding preferred class B stock. Classified within stockholders' equity if nonredeemable or redeemable solely at the option of the issuer. Classified within temporary equity if redemption is outside the control of the issuer.
Series A Preferred Stock durationOutstanding nonredeemable series A preferred stock or outstanding series A preferred stock. Classified within stockholders' equity if nonredeemable or redeemable solely at the option of the issuer. Classified within temporary equity if redemption is outside the control of the issuer.
Series B Preferred Stock durationOutstanding nonredeemable series B preferred stock or outstanding series B preferred stock. Classified within stockholders' equity if nonredeemable or redeemable solely at the option of the issuer. Classified within temporary equity if redemption is outside the control of the issuer.
Series C Preferred Stock durationOutstanding nonredeemable series C preferred stock or outstanding series C preferred stock. Classified within stockholders' equity if nonredeemable or redeemable solely at the option of the issuer. Classified within temporary equity if redemption is outside the control of the issuer.
Series D Preferred Stock durationOutstanding nonredeemable series D preferred stock or outstanding series D preferred stock. Classified within stockholders' equity if nonredeemable or redeemable solely at the option of the issuer. Classified within temporary equity if redemption is outside the control of the issuer.
Series E Preferred Stock durationOutstanding nonredeemable series E preferred stock or outstanding series E preferred stock. Classified within stockholders' equity if nonredeemable or redeemable solely at the option of the issuer. Classified within temporary equity if redemption is outside the control of the issuer.
Series F Preferred Stock durationOutstanding nonredeemable series F preferred stock or outstanding series F preferred stock. Classified within stockholders' equity if nonredeemable or redeemable solely at the option of the issuer. Classified within temporary equity if redemption is outside the control of the issuer.
Series G Preferred Stock durationOutstanding nonredeemable series G preferred stock or outstanding series G preferred stock. Classified within stockholders' equity if nonredeemable or redeemable solely at the option of the issuer. Classified within temporary equity if redemption is outside the control of the issuer.
Series H Preferred Stock durationOutstanding nonredeemable series H preferred stock or outstanding series H preferred stock. Classified within stockholders' equity if nonredeemable or redeemable solely at the option of the issuer. Classified within temporary equity if redemption is outside the control of the issuer.
Scenario, Previously Reported durationRepresents the amount as previously reported before the correction of an error or other adjustment.
Restatement Adjustment durationEffect of a correction of an error, other prior year adjustment, or application of a new accounting pronouncement on a financial statement line item or any per share amounts. The cumulative effect of the change on retained earnings or net assets in the statement of financial position would also be represented under this domain member.
Accounts Receivable, Net text
Assets Held-for-sale, Not Part of Disposal Group text
Cash, Cash Equivalents, and Federal Funds Sold text
Restricted Cash and Investments text
Other Short-term Investments$instantdebitAmount of short-term investments classified as other.
Marketable Securities text
Marketable Securities, Alternative text
Assets under Management, Carrying Amount$instantdebitThe carrying amount of assets an investment adviser manages on behalf of investors.
Securities Borrowed, Total$instantdebitAmount, after the effects of master netting arrangements, of securities borrowed from entities in exchange for collateral. Includes assets not subject to a master netting arrangement and not elected to be offset.
Federal Home Loan Bank Stock and Federal Reserve Bank Stock text
Guaranty Assets$instantdebitThe carrying amount of the contractual right to receive fees, as compensation in exchange for providing a guarantee to a third party, over life of the guarantee.
Derivative Asset, Total$instantdebitFair value, after the effects of master netting arrangements, of a financial asset or other contract with one or more underlyings, notional amount or payment provision or both, and the contract can be net settled by means outside the contract or delivery of an asset. Includes assets not subject to a master netting arrangement and not elected to be offset.
Securities Held as Collateral, at Fair Value$instantdebitThe carrying amount (fair value) as of the balance sheet date of securities held that had been pledged by counterparties under financing and lending arrangements, pursuant to which the entity has the right by agreement or custom to sell or re-pledge such securities.
Investments in and Advance to Affiliates, Subsidiaries, Associates, and Joint Ventures text
Loans and Leases Receivable, Net Reported Amount, Covered and Not Covered text
Loans Pledged as Collateral$instantdebitCarrying amount as of the balance sheet date of loans that have been pledged as collateral for borrowings. If the secured party has the right by contract or custom to sell or re-pledge the collateral, then the debtor reclassifies that asset and report that asset in its statement of financial position separately from other assets not so encumbered.
Property, Plant and Equipment, Net text
Cash Surrender Value of Life Insurance$instantdebitCarrying amount as of the balance sheet date of amounts which could be received based on the terms of the insurance contract upon surrendering life policies owned by the entity.
Due from Customer Acceptances$instantdebitAmounts receivable from customers on short-term negotiable time drafts drawn on and accepted by the institution (also known as banker's acceptance transactions) that are outstanding on the reporting date.
Goodwill, Ending Balance$instantdebitAmount after accumulated impairment loss of an asset representing future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized.
Intangible Assets, Net (Excluding Goodwill) text
Other Real Estate, Foreclosed Assets, and Repossessed Assets text
Financing Receivable, Net text
Receivables from Brokers-Dealers and Clearing Organizations, Total$instantdebitAmount receivable from broker-dealers and clearing organizations, including, but not limited to, securities failed-to-deliver, certain deposits for securities borrowed, open transactions, good faith and margin deposits, commissions and floor brokerage receivables.
Accounts Receivable from Securitization$instantdebitThe amount owed to the reporting entity by counterparties in securitized loan transactions.
FDIC Indemnification Asset, Ending Balance$instantdebitCarrying amount of receivable assets originating from the indemnification agreement with the Federal Deposit Insurance Corporation (FDIC), in which the FDIC is to partially cover losses.
Due from Related Parties, Total$instantdebitFor an unclassified balance sheet, amounts due from related parties including affiliates, employees, joint ventures, officers and stockholders, immediate families thereof, and pension funds.
Premiums Receivable, Net, Total$instantdebitThe carrying amount as of the balance sheet date due the entity from (a) agents and insureds, (b) uncollected premiums and (c) others, net of the allowance for doubtful accounts.
Reinsurance Recoverables, Including Reinsurance Premium Paid, Ending Balance$instantdebitAmount, after valuation allowance, recoverable under reinsurance contracts including premium paid under reinsurance contracts. Examples include, but are not limited to, settled and unsettled claims, incurred but not reported losses, loss adjustment expense, premium paid, policy benefits and policy reserves.
Accrued Fees and Other Revenue Receivable$instantdebitFor an unclassified balance sheet, the amount of fees and other revenue, excluding investment income receivable, earned but not yet received, which were recognized in conformity with revenue recognition criteria based on estimates or specific contractual terms.
Accrued Investment Income Receivable, Total$instantdebitInterest, dividends, rents, ancillary and other revenues earned but not yet received by the entity on its investments.
Income Taxes Receivable$instantdebitCarrying amount as of the balance sheet date of income taxes previously overpaid to tax authorities (such as U.S. Federal, state and local tax authorities) representing refunds of overpayments or recoveries based on agreed-upon resolutions of disputes. Also called income tax refund receivable.
Prepaid Expense and Other Assets text
Deferred Costs text
Deferred Income Tax Assets, Net, Total$instantdebitAmount, after allocation of valuation allowances and deferred tax liability, of deferred tax asset attributable to deductible differences and carryforwards, with jurisdictional netting.
Deferred Rent Receivables, Net$instantdebitThe cumulative difference between the rental payments required by a lease agreement and the rental income or expense recognized on a straight-line basis, or other systematic and rational basis more representative of the time pattern in which use or benefit is granted or derived from the leased property, expected to be recognized in income or expense over the term of the leased property, by the lessor or lessee, respectively. Such receivable is reduced by allowances attributable to, for instance, credit risk associated with a lessee.
Other Interest Earning Assets$instantdebitAmount of interest earning assets classified as other.
Transferor's Interests in Transferred Financial Assets, Fair Value$instantdebitThe carrying amount (fair value) as of the balance sheet date of the transferor's interests in transferred financial assets (typically securitized receivables, generally not involved in the collection of principal) following transfer of significant portions of such financial instruments to other parties. Such interests could be ancillary cash flows and interest-only strips.
Servicing Asset text
Bank Owned Life Insurance$instantdebitThe carrying amount of a life insurance policy on an officer, executive or employee for which the reporting entity (a bank) is entitled to proceeds from the policy upon death of the insured or surrender of the insurance policy.
Separate Account Assets$instantdebitThe fair value of the assets held by the Entity for the benefit of separate account policyholders.
Business Combination, Contingent Consideration, Asset, Total$instantdebitAmount of asset recognized arising from contingent consideration in a business combination.
Disposal Group, Including Discontinued Operation, Assets text
Amortization Method Qualified Affordable Housing Project Investments$instantdebitAmount of investment in qualified affordable housing projects.
Assets, Total$instantdebitSum of the carrying amounts as of the balance sheet date of all assets that are recognized. Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.
Liabilities text
Commitments and Contingencies$instantcreditRepresents the caption on the face of the balance sheet to indicate that the entity has entered into (1) purchase or supply arrangements that will require expending a portion of its resources to meet the terms thereof, and (2) is exposed to potential losses or, less frequently, gains, arising from (a) possible claims against a company's resources due to future performance under contract terms, and (b) possible losses or likely gains from uncertainties that will ultimately be resolved when one or more future events that are deemed likely to occur do occur or fail to occur.
Temporary Equity text
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest text
Liabilities and Equity, Total$instantcreditAmount of liabilities and equity items, including the portion of equity attributable to noncontrolling interests, if any.
Common 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.

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: