US GAAP Disclosure List 2017

↑Content

Transfers and Servicing


ItemTypePeriodBalanceDescription
Transfers and Servicing text
Transfers and Servicing of Financial Assets textThe entire disclosure for a transferor's continuing involvement in financial assets that it has transferred in a securitization or asset-backed financing arrangement, the nature of any restrictions on assets reported by an entity in its statement of financial position that relate to a transferred financial asset (including the carrying amounts of such assets), how servicing assets and servicing liabilities are reported, and (for securitization or asset-backed financing arrangements accounted for as sales) when a transferor has continuing involvement with the transferred financial assets and transfers of financial assets accounted for as secured borrowings, how the transfer of financial assets affects an entity's financial position, financial performance, and cash flows.
Financial Instruments Pledged as Collateral text
Transfers and Servicing of Financial Assets text
Accounting for Certain Loans and Debt Securities Acquired in Transfer Disclosure textThe entire disclosure for certain contractual rights to receive money on demand or on fixed or determinable dates with evidence of deterioration of credit quality since origination that were acquired by completion of a transfer for which it is probable, at acquisition, that the investor will be unable to collect all contractually required payments receivable.
Pledged Assets, Not Separately Reported on Statement of Financial Position text
Pledged Assets Separately Reported on Statement of Financial Position text
Securities Received as Collateral text
Transfers of Financial Assets Accounted for as Secured Borrowings text
Disclosure of Securitized or Asset-backed Financing Arrangement Assets and Other Financial Assets Managed Together text
Disclosure of Servicing Liabilities at Fair Value text
Disclosure of Transfer of Securitizations or Asset-backed Financing Financial Assets Accounted for as Sale text
Disclosures Pertaining to Servicing Assets and Servicing Liabilities text
Interests Continued to be Held by Transferor in Financial Assets that It has Securitized or Servicing Assets or Liabilities Relating to Assets that It has Securitized text
Loans Managed, Securitized or Asset-backed Financing Arrangement text
Schedule of Servicing Assets at Fair Value textTabular disclosure of the activity in the balance of servicing assets (including a description of where changes in fair value are reported in the statement of income for each period for which results of operations are presented), including but not limited to, the following: beginning and ending balances, additions (for instance, through purchases of servicing assets), disposals, changes in fair value during the period resulting from changes in inputs or assumptions used in the valuation model, other changes in fair value along with a description of those changes, and other changes that affect the balance along with a description of those changes.
Servicing Asset at Amortized Cost textTabular disclosure of activity in the balance of servicing assets subsequently measured at amortized cost. Includes, but is not limited to, beginning and ending balances, additions, disposals, and amortization.
Servicing Liability at Amortized Cost textTabular disclosure of activity in the balance of servicing liabilities subsequently measured at amortized cost. Includes, but is not limited to, beginning and ending balances, additions, disposals, and amortization.
Transfer of Financial Assets Accounted for as Sales textTabular disclosure of derecognized financial assets from transactions which comprise an initial transfer and an agreement entered into in contemplation of the initial transfer resulting in retention of substantially all of the exposure to the economic return throughout the term of the transaction.
Transfer of Certain Financial Assets Accounted for as Secured Borrowings textTabular disclosure of the nature and risks of short-term collateralized financing obtained through repurchase agreements, securities lending transactions and repurchase-to-maturity transactions, accounted for as secured borrowings.
Certain Loans Acquired in Transfer Accounted for as Available-for-sale Debt Securities text
Certain Loans Acquired in Transfer Accounted for as Available-for-sale Debt Securities, Acquired text
Certain Loans Acquired in Transfer Accounted for as Available-for-sale Debt Securities, Not Accounted for Using Income Recognition Model text
Certain Loans Acquired in Transfer Accounted for as Debt Securities text
Certain Loans Acquired in Transfer Accounted for as Debt Securities, Accretable Yield Movement Schedule textA roll forward is a reconciliation of a concept from the beginning of a period to the end of a period.
Certain Loans Acquired in Transfer Accounted for as Debt Securities, Acquired During Period text
Certain Loans Acquired in Transfer Accounted for as Debt Securities, Not Accounted for Using Income Recognition Model text
Certain Loans Acquired in Transfer Accounted for as Debt Securities, Other-than-Temporary Impairment Charges, Credit Loss text
Certain Loans Acquired in Transfer Accounted for as Held-to-maturity Debt Securities text
Certain Loans Acquired in Transfer Accounted for as Held-to-maturity Debt Securities, Acquired During Period text
Certain Loans Acquired in Transfer Accounted for as Held-to-maturity Debt Securities, Not Accounted for Using Income Recognition Model text
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities text
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Accretable Yield Movement Schedule textA roll forward is a reconciliation of a concept from the beginning of a period to the end of a period.
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Acquired During Period text
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Not Accounted for Using Income Recognition Model text
Certain Loans and Debt Securities Acquired in Transfer, Subsequent Impairment text
Customer Securities for which Entity has Right to Sell or Repledge text
Financial Instruments Owned and Pledged as Collateral text
Certain Loans and Debt Securities Acquired in Transfer, Description of how Prepayments are Considered in Determination of Contractual Cash Flows and Cash Flows Expected to be CollectedtextDescription of how prepayments are considered in determination of contractual cash flows and cash flows expected to be collected for the loan or debt security. This relates to loans and debt securities for which at acquisition it was probable that the investor would be unable to collect all contractually required payments receivable or all cash flows expected at acquisition.
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Provision for Loan Losses$durationdebitAmount of expense related to loan loss not accounted for as debt securities, with evidence of deterioration of credit quality.
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Allowance for Loan Losses, Decreases$durationdebitAmount of reduction in the reserve for loans impairments as a result of current information and events which result in it being probable that estimated cash flows will be significantly higher than previously expected or because actual cash flows are significantly greater than cash flows previously expected for loans not accounted for as debt securities, with evidence of deterioration of credit quality since origination that was acquired by completion of a transfer for which it is probable, at acquisition, that the investor will be unable to collect all contractually required payments receivable.
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Allowance for Loan Losses$instantcreditReserve for loans impairments recorded after acquisition as a result of current information and events which result in it being probable that estimated cash flows will be less than previously expected or because actual cash flows are less than cash flows previously expected. This relates to loans not accounted for as debt securities, with evidence of deterioration of credit quality since origination that was acquired by completion of a transfer for which it is probable, at acquisition, that the investor will be unable to collect all contractually required payments receivable.
Certain Loans Acquired in Transfer, Accretable Yield$instantdebitThe aggregate excess of a loan's cash flows expected to be collected over the investor's initial investment in the loan. This relates to loans with deteriorating of credit quality since origination that were acquired by completion of a transfer for which it is probable, at acquisition, that the investor will be unable to collect all contractually required payments receivable.
Certain Loans Acquired in Transfer, Nonaccretable Difference$instantcreditThe amount of the loan's contractually required payments receivable in excess of the amount of its cash flows expected to be collected. This relates to loans with deteriorating of credit quality since origination that were acquired by completion of a transfer for which it is probable, at acquisition, that the investor will be unable to collect all contractually required payments receivable.

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: