Still calculating financial ratios manually?
Stop wasting time — let the computer do it!
US GAAP Disclosure List 2026
↑ContentSecurities Based Operations
| Item | Type | Period | Balance | Description |
|---|---|---|---|---|
| Statement of Financial Position | text | |||
| Statement | text | Presentation of information about comprehensive income, income, other comprehensive income, financial position, cash flows, and shareholders' equity. | ||
| Statement | text | Presentation of information about comprehensive income, income, other comprehensive income, financial position, cash flows, and shareholders' equity. | ||
| Restatement Axis | ||||
| text | ||||
| Statement | text | Line 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. | ||
| Restatement Axis | ||||
| Class of Stock | text | Information by the different classes of stock of the entity. | ||
| Statement | text | Line 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. | ||
| Restatement Domain | ||||
| Class of Stock | duration | Share 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. | ||
| Class of Stock | duration | Share 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 | |||
| text | ||||
| Assets | text | |||
| Liabilities and Equity | text | |||
| Scenario Previously Reported Member | ||||
| Restatement Adjustment Member | ||||
| Restatement Adjustment Member | ||||
| Common Class A | duration | Classification of common stock representing ownership interest in a corporation. | ||
| Common Class B | duration | Classification of common stock that has different rights than Common Class A, representing ownership interest in a corporation. | ||
| Common Class C | duration | Classification 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 | duration | Preferred stock upon which unpaid dividends do not accrue. | ||
| Redeemable Preferred Stock | duration | Description of type or class of redeemable preferred stock. For instance, cumulative preferred stock, noncumulative preferred stock, convertible or series. | ||
| Nonredeemable Preferred Stock | duration | Preferred 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 | duration | Preferred stock that may be exchanged into common shares or other types of securities at the owner's option. | ||
| duration | ||||
| Preferred Class B | duration | Outstanding 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 | duration | Series A preferred stock. | ||
| Series B Preferred Stock | duration | Series B preferred stock. | ||
| Series C Preferred Stock | duration | Series C preferred stock. | ||
| duration | ||||
| Series E Preferred Stock | duration | Series E preferred stock. | ||
| Series F Preferred Stock | duration | Series F preferred stock. | ||
| Series G Preferred Stock | duration | Series G preferred stock. | ||
| Series H Preferred Stock | duration | Series H preferred stock. | ||
| duration | ||||
| Common Class B | duration | Classification of common stock that has different rights than Common Class A, representing ownership interest in a corporation. | ||
| Common Class C | duration | Classification of common stock that has different rights than provided to Class A or B shares, representing ownership interest in a corporation. | ||
| Cumulative Preferred Stock | duration | Preferred 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 | duration | Preferred stock upon which unpaid dividends do not accrue. | ||
| duration | ||||
| Nonredeemable Preferred Stock | duration | Preferred 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 | duration | Preferred stock that may be exchanged into common shares or other types of securities at the owner's option. | ||
| Preferred Class A | duration | Outstanding 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 | duration | Outstanding 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. | ||
| duration | ||||
| Series B Preferred Stock | duration | Series B preferred stock. | ||
| Series C Preferred Stock | duration | Series C preferred stock. | ||
| Series D Preferred Stock | duration | Series D preferred stock. | ||
| Series E Preferred Stock | duration | Series E preferred stock. | ||
| duration | ||||
| Series G Preferred Stock | duration | Series G preferred stock. | ||
| Series H Preferred Stock | duration | Series H preferred stock. | ||
| Cash and Cash Equivalent | text | |||
| Cash and Securities Segregated under Federal and Other Regulations | text | |||
| text | ||||
| Assets under Management, Carrying Amount | $ | instant | debit | The carrying amount of assets an investment adviser manages on behalf of investors. |
| Receivable from Broker-Dealer and Clearing Organization | text | |||
| Receivable from Customer in Brokerage | $ | instant | debit | Amount due from customers for fees and charges arising from transactions related to the entity's brokerage activities and operations. |
| Interest Receivable | $ | instant | debit | Carrying amount as of the balance sheet date of interest earned but not received. Also called accrued interest or accrued interest receivable. |
| $ | instant | debit | ||
| Premiums Receivable, Net | $ | instant | debit | The 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 | $ | instant | debit | For 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. |
| Financing Receivable, after Allowance for Credit Loss | text | |||
| Accrued Interest, after Allowance for Credit Loss | text | |||
| 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 | |||
| Sales-Type Lease, Net Investment in Lease, Excluding Accrued Interest, after Allowance for Credit Loss | text | |||
| Direct Financing Lease, Net Investment in Lease, Excluding Accrued Interest, after Allowance for Credit Loss | text | |||
| 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 | $ | instant | debit | Amount 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). |
| Financial Instruments, Owned, at Fair Value, by Type, Alternative | text | |||
| Transferor's Interests in Transferred Financial Assets, Fair Value | $ | instant | debit | The 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. |
| $ | instant | debit | ||
| Memberships in Exchanges Owned | $ | instant | debit | Amount of capitalized cost for obtaining membership with right to do business on trading exchange. |
| Property, Plant, and Equipment, after Accumulated Depreciation, Depletion, and Amortization | text | |||
| Property, Plant, and Equipment, Collections, Not Capitalized | $ | instant | debit | Amount not capitalized of work of art, historical treasure, and similar asset classified as collections. |
| Investments in and Advance to Affiliates, Subsidiaries, Associates, and Joint Ventures | text | |||
| $ | instant | debit | ||
| Intangible Asset, Excluding Goodwill, after Accumulated Amortization | text | |||
| Crypto Asset, Fair Value, Ending Balance | $ | instant | debit | Fair value of crypto asset. Excludes crypto asset held for platform user. |
| Prepaid Expense and Other Assets | text | |||
| Contract with Customer, Asset, after Allowance for Credit Loss | text | |||
| $ | instant | debit | ||
| Deferred Income Tax Assets, Net | $ | instant | debit | Amount, 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 | $ | instant | debit | Carrying 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. |
| Separate Account Asset | $ | instant | debit | Amount of asset at fair value held for benefit of separate account policyholder. |
| Disposal Group, Including Discontinued Operation, Assets | text | |||
| text | ||||
| Health Care Organization, Accounts Receivable Due from Third-Party Payor, Retroactive Adjustment | $ | instant | debit | Amount of receivable from retroactive adjustment for final settlement or appeal due from third-party payor. |
| Assets | $ | instant | debit | Amount of asset recognized for present right to economic benefit. |
| Cash and Cash Equivalent | text | |||
| Cash and Securities Segregated under Federal and Other Regulations | text | |||
| text | ||||
| Assets under Management, Carrying Amount | $ | instant | debit | The carrying amount of assets an investment adviser manages on behalf of investors. |
| Guaranty Assets | $ | instant | debit | The 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. |
| Receivable from Broker-Dealer and Clearing Organization | text | |||
| Receivable from Customer in Brokerage | $ | instant | debit | Amount due from customers for fees and charges arising from transactions related to the entity's brokerage activities and operations. |
| $ | instant | debit | ||
| Accrued Investment Income Receivable | $ | instant | debit | Interest, dividends, rents, ancillary and other revenues earned but not yet received by the entity on its investments. |
| Premiums Receivable, Net | $ | instant | debit | The 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 | $ | instant | debit | For 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. |
| Financing Receivable, after Allowance for Credit Loss | text | |||
| 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 | |||
| Sales-Type Lease, Net Investment in Lease, Excluding Accrued Interest, after Allowance for Credit Loss | text | |||
| 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 | $ | instant | debit | Amount 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). |
| Financial Instruments, Owned, at Fair Value, by Type, Alternative | text | |||
| $ | instant | debit | ||
| Other Investments and Securities, at Cost | $ | instant | debit | Includes 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 | $ | instant | debit | Amount of capitalized cost for obtaining membership with right to do business on trading exchange. |
| Property, Plant, and Equipment, after Accumulated Depreciation, Depletion, and Amortization | text | |||
| Property, Plant, and Equipment, Collections, Not Capitalized | $ | instant | debit | Amount not capitalized of work of art, historical treasure, and similar asset classified as collections. |
| text | ||||
| Goodwill, Ending Balance | $ | instant | debit | Amount, 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 Asset, Excluding Goodwill, after Accumulated Amortization | text | |||
| Crypto Asset, Fair Value, Ending Balance | $ | instant | debit | Fair value of crypto asset. Excludes crypto asset held for platform user. |
| Prepaid Expense and Other Assets | text | |||
| text | ||||
| Capitalized Contract Cost, Net | $ | instant | debit | Amount, 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 | $ | instant | debit | Amount, 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 | $ | instant | debit | Carrying 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. |
| Separate Account Asset | $ | instant | debit | Amount of asset at fair value held for benefit of separate account policyholder. |
| text | ||||
| Asset, Held-for-Sale, Not Part of Disposal Group | text | |||
| Health Care Organization, Accounts Receivable Due from Third-Party Payor, Retroactive Adjustment | $ | instant | debit | Amount of receivable from retroactive adjustment for final settlement or appeal due from third-party payor. |
| Assets | $ | instant | debit | Amount of asset recognized for present right to economic benefit. |
| Liabilities | text | |||
| $ | instant | credit | ||
| Temporary Equity | text | |||
| Equity, Including Portion Attributable to Noncontrolling Interest | text | |||
| Stockholders' Equity, Number of Shares, Par Value and Other Disclosure | text | |||
| Partners' Capital, Including Portion Attributable to Noncontrolling Interest | text | |||
| text | ||||
| Limited Liability Company (LLC) Members' Equity, Including Portion Attributable to Noncontrolling Interest | text | |||
| Liabilities and Equity | $ | instant | credit | Amount of liabilities and equity items, including the portion of equity attributable to noncontrolling interests, if any. |
| Liabilities | text | |||
| Commitments and Contingencies | $ | instant | credit | Represents 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. |
| text | ||||
| Equity, Including Portion Attributable to Noncontrolling Interest | text | |||
| Stockholders' Equity, Number of Shares, Par Value and Other Disclosure | text | |||
| Partners' Capital, Including Portion Attributable to Noncontrolling Interest | text | |||
| Partners' Capital, Number of Units, Par Value and Other Disclosure | text | |||
| text | ||||
| Liabilities and Equity | $ | instant | credit | Amount of liabilities and equity items, including the portion of equity attributable to noncontrolling interests, if any. |