US GAAP Disclosure List 2017

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Securities 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
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.
Assets Held-for-sale, Not Part of Disposal Group text
Cash and Cash Equivalents, at Carrying Value text
Cash and Securities Segregated under Federal and Other Regulations text
Collateralized Agreements text
Assets under Management, Carrying Amount$instantdebitThe carrying amount of assets an investment adviser manages on behalf of investors.
Receivables from Brokers-Dealers and Clearing Organizations text
Receivables from Customers$instantdebitAmount due from customers for fees and charges arising from transactions related to the entity's brokerage activities and operations.
Interest Receivable$instantdebitCarrying amount as of the balance sheet date of interest earned but not received. Also called accrued interest or accrued interest receivable.
Accrued Investment Income Receivable, Total$instantdebitInterest, dividends, rents, ancillary and other revenues earned but not yet received by the entity on its investments.
Premiums Receivable, Net, Total$instantdebitThe carrying amount as of the balance sheet date due the entity from (a) agents and insureds, (b) uncollected premiums and (c) others, net of the allowance for doubtful accounts.
Accrued Fees and Other Revenue Receivable$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.
Due from Related Parties, Total$instantdebitFor an unclassified balance sheet, amounts due from related parties including affiliates, employees, joint ventures, officers and stockholders, immediate families thereof, and pension funds.
Financing Receivable, Net, Total$instantdebitNet amount of the investment in a contractual right to receive money on demand or on fixed or determinable dates that is recognized as an asset in the creditor's statement of financial position. Examples include, but are not limited to, credit card receivables, notes receivable and receivables relating to lessor's rights to payments from leases other than operating leases that have been recorded as assets. Excludes trade accounts receivable with contractual maturity of one year or less and arose from the sale of goods or services.
Financial Instruments, Owned, at Fair Value text
Transferor's Interests in Transferred Financial Assets, Fair Value$instantdebitThe carrying amount (fair value) as of the balance sheet date of the transferor's interests in transferred financial assets (typically securitized receivables, generally not involved in the collection of principal) following transfer of significant portions of such financial instruments to other parties. Such interests could be ancillary cash flows and interest-only strips.
Other Investments and Securities, at Cost$instantdebitIncludes other investments and securities that are not at fair value as of the balance sheet date and those that are not accounted for under the equity method.
Memberships in Exchanges Owned$instantdebitCarrying amount as of the balance sheet date of the capitalized costs of obtaining memberships that provide the entity, typically a broker-dealer, with the right to do business on trading exchanges (such as stock or commodity exchanges) in which the entity or its employees are members. Memberships are usually registered in the names of individuals who are affiliated with the broker-dealer. A membership held in the name of an individual is considered to be an asset of the broker-dealer if it is held by the broker-dealer under an agreement (such as an ABC agreement) that would require the member, upon leaving the broker-dealer, to do one of the following: a) Pay the member organization the amount necessary to purchase another membership (if the named individual wished to retain the membership); b) Sell the membership and pay the proceeds over to the member organization; or, c) Transfer the membership for a nominal consideration to a person designated by the member organization and satisfactory to the exchange.
Property, Plant and Equipment, Net text
Investments in and Advance to Affiliates, Subsidiaries, Associates, and Joint Ventures text
Goodwill, Ending Balance$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
Prepaid Expense and Other Assets text
Deferred Income Tax Assets, Net, Total$instantdebitAmount, after allocation of valuation allowances and deferred tax liability, of deferred tax asset attributable to deductible differences and carryforwards, with jurisdictional netting.
Income Taxes Receivable$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.
Deferred Sales Commission$instantdebitCarrying amount of advanced commission payments.
Incentive to Lessee$instantdebitThis item represents the deferred charge for an incentive or inducement granted by a lessor to a lessee, in order to motivate the lessee to enter the lease agreement, which incentive or inducement is to be recognized as a reduction of rental revenue over the lease term.
Separate Account Assets$instantdebitThe fair value of the assets held by the Entity for the benefit of separate account policyholders.
Disposal Group, Including Discontinued Operation, Assets text
Assets, Total$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$instantcreditRepresents the caption on the face of the balance sheet to indicate that the entity has entered into (1) purchase or supply arrangements that will require expending a portion of its resources to meet the terms thereof, and (2) is exposed to potential losses or, less frequently, gains, arising from (a) possible claims against a company's resources due to future performance under contract terms, and (b) possible losses or likely gains from uncertainties that will ultimately be resolved when one or more future events that are deemed likely to occur do occur or fail to occur.
Temporary Equity text
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest text
Stockholders' Equity, Number of Shares, Par Value and Other Disclosures text
Partners' Capital, Including Portion Attributable to Noncontrolling Interest text
Partners' Capital, Number of Units, Par Value and Other Disclosures text
Limited Liability Company (LLC) Members' Equity, Including Portion Attributable to Noncontrolling Interest text
Liabilities and Equity, Total$instantcreditAmount of liabilities and equity items, including the portion of equity attributable to noncontrolling interests, if any.

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