US GAAP Disclosure List

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Securities Based Operations


ItemTypePeriodBalanceDescription
Statement of Financial Position text
Statement textPresentation of information about comprehensive income, income, other comprehensive income, financial position, cash flows, and shareholders' equity.
Restatement Axis
Class of Stock textInformation by the different classes of stock of the entity.
text
Restatement Domain
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.
Assets text
Liabilities and Equity text
Restatement Adjustment Member
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.
duration
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.
duration
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 durationSeries A preferred stock.
Series B Preferred Stock durationSeries B preferred stock.
Series C Preferred Stock durationSeries C preferred stock.
duration
Series E Preferred Stock durationSeries E preferred stock.
Series F Preferred Stock durationSeries F preferred stock.
Series G Preferred Stock durationSeries G preferred stock.
Series H Preferred Stock durationSeries H preferred stock.
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.
Receivable from Broker-Dealer and Clearing Organization text
$instantdebit
Interest Receivable$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$instantdebitInterest, dividends, rents, ancillary and other revenues earned but not yet received by the entity on its investments.
Premiums Receivable, Net, Total$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$instantdebitFor an unclassified balance sheet, the amount of fees and other revenue, excluding investment income receivable, earned but not yet received, which were recognized in conformity with revenue recognition criteria based on estimates or specific contractual terms.
text
Accrued Interest, after Allowance for Credit Loss text
Accounts Receivable, Excluding Accrued Interest, after Allowance for Credit Loss, Noncurrent text
Financing Receivable, Excluding Accrued Interest, after Allowance for Credit Loss text
Debt Securities, Held-to-Maturity, Excluding Accrued Interest, after Allowance for Credit Loss text
text
Direct Financing Lease, Net Investment in Lease, Excluding Accrued Interest, after Allowance for Credit Loss text
Net Investment in Lease, Excluding Accrued Interest, after Allowance for Credit Loss text
Debt Securities, Available-for-Sale, Amortized Cost, Excluding Accrued Interest, after Allowance for Credit Loss text
Debt Securities, Available-for-Sale, Excluding Accrued Interest$instantdebitAmount excluding accrued interest, of investment in debt security measured at fair value with change in fair value recognized in other comprehensive income (available-for-sale).
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$instantdebitAmount of capitalized cost for obtaining membership with right to do business on trading exchange.
Property, Plant and Equipment, Net text
$instantdebit
Investments in and Advance to Affiliates, Subsidiaries, Associates, and Joint Ventures text
Goodwill, Beginning Balance$instantdebitAmount, after accumulated impairment loss, of asset representing future economic benefit arising from other asset acquired in business combination or from joint venture formation or both, that is not individually identified and separately recognized.
Intangible Assets, Net (Excluding Goodwill) text
Crypto Asset, Fair Value, Beginning Balance$instantdebitFair value of crypto asset. Excludes crypto asset held for platform user.
text
Contract with Customer, Asset, after Allowance for Credit Loss text
Capitalized Contract Cost, Net, Total$instantdebitAmount, after accumulated amortization and accumulated impairment loss, of asset recognized from cost incurred to obtain or fulfill contract with customer.
Deferred Income Tax Assets, Net$instantdebitAmount, after allocation of valuation allowances and deferred tax liability, of deferred tax asset attributable to deductible differences and carryforwards, with jurisdictional netting.
Income Taxes Receivable$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.
$instantdebit
Disposal Group, Including Discontinued Operation, Assets text
Asset, Held-for-Sale, Not Part of Disposal Group text
Health Care Organization, Accounts Receivable Due from Third-Party Payor, Retroactive Adjustment$instantdebitAmount of receivable from retroactive adjustment for final settlement or appeal due from third-party payor.
Assets, Total$instantdebitAmount of asset recognized for present right to economic benefit.
text
Commitments and Contingencies$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
Equity, Including Portion Attributable to Noncontrolling Interest text
Stockholders' Equity, Number of Shares, Par Value and Other Disclosure text
text
Partners' Capital, Number of Units, Par Value and Other Disclosure 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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