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US GAAP Disclosure List 2012


Content

Investments, Debt and Equity Securities

Item Type Period Balance Description


Investments, Debt and Equity Securities text
Investments in Debt and Marketable Equity text The entire disclosure for investments in certain debt and equity securities.
Securities (and Certain Trading Assets)
Disclosure
Marketable Securities $ instant debit Tabular disclosure of marketable securities. This may consist of investments
in certain debt and equity securities, short-term investments and other assets.
Trading Securities (and Certain Trading text
Assets)
Tabular disclosure of
trading securities (and
certain trading assets)
which consist of all
investments in certain
debt and equity securities
(and other assets) that
are bought and held
principally for the purpose
of selling them in the near
term (thus held for only a
short period of time) or
for which an entity has
elected the fair value
option. Trading generally
reflects active and
frequent buying and
selling, and trading
securities are generally
used with the objective of
generating profits on
short-term differences in
price, but this category of
investments may also
include items which are
not intended to be sold in
the near term or for which
the fair value option has
been elected.
Available-for-sale Securities text Tabular disclosure of available-for-sale securities which includes, but is not
limited to, changes in the cost basis and fair value, fair value and gross
unrealized gain (loss), fair values by type of security, contractual maturity and
classification, amortized cost basis, contracts to acquire securities to be
accounted for as available-for-sale, debt maturities, transfers to trading,
change in net unrealized holding gain (loss) net of tax, continuous unrealized
loss position fair value, aggregate losses qualitative disclosures, other than
temporary impairment (OTTI) losses or other disclosures related to available
for sale securities.
Held-to-maturity Securities text Tabular disclosure of all investments in certain debt and equity securities for
which the entity has the positive intent and ability to hold until maturity.
Available-for-sale Securities and Held-to- $ instant debit
maturity Securities
Other than Temporary Impairment, Credit text Tabular disclosure of the amount of other than temporary impairment (OTTI)
Losses Recognized in Earnings related to credit losses recognized in earnings including: (a) the beginning
balance of the amount related to credit losses on debt securities held by the
investor at the beginning of the period for which a portion of an OTTI was
recognized in other comprehensive income; (b) additions for the amount
related to the credit loss for which an OTTI was not previously recognized; (c)
reductions for securities sold during the period (realized); (d) reductions for
securities for which the amount previously recognized in other comprehensive
income was recognized in earnings because the investor intends to sell the
security or more likely than not will be required to sell the security before
recovery of its amortized cost basis; (e) additional increases to the amount
related to the credit loss for which an OTTI was previously recognized when
the investor does not intend to sell the security and it is not more likely than
not that the investor will be required to sell the security before recovery of its
amortized cost basis; (f) reductions for increases in cash flows expected to be
collected that are recognized over the remaining life of the security; and (g) the
ending balance of the amount related to credit losses on debt securities held
by the entity at the end of the period for which a portion of an OTTI was
recognized in other comprehensive income.
Loans Acquired, Accounted for as Debt text
Securities, Disclosure
Gain (Loss) on Investments $ duration Tabular disclosure of the realized and unrealized gains and losses reported in
the statement of income which have resulted from the sale and holding of
marketable securities, respectively, as well as the sale or disposal of cost
method investments. Such amounts would include realized gains and losses
on the sale or disposal of trading, available-for-sale, and held-to-maturity
securities, unrealized gains and losses on trading securities, unrealized gains
and losses on available-for-sale and held-to-maturity securities transferred to
the trading securities category, realized gains and losses on the sale or
disposal of cost method investments, and losses recognized for other than
temporary impairments (OTTI) of such investments.
Investment Income $ duration Tabular disclosure of investment income derived from investments in debt and
equity securities consisting of interest income earned from investments in
debt securities and on cash and cash equivalents, dividend income from
investments in equity securities, and income or expense derived from the
amortization of investment related discounts or premiums, respectively. This
item does not include realized or unrealized gains or losses on the sale or
holding of investments in debt and equity securities required to be included in
earnings for the period or for other than temporary losses related to
investments in debt and equity securities which are included in realized losses
in the period recognized.
Net Realized and Unrealized Gain (Loss) $ duration credit
on Trading Securities
Disclosure Text Block Supplement text
Cost and Equity Method Investments text The entire disclosure for cost method and equity method investments included
Disclosure basis, impairment losses, recognized or unrecognized gains (losses).
Table Text Block Supplement text
Schedule of Available-for-sale Securities text
Reconciliation
Tabular disclosure of the
reconciliation of available-
for-sale securities from
cost basis to fair value.
Schedule of Realized Gain (Loss) text
Tabular disclosure of the
proceeds from sales of
available-for-sale
securities and the gross
realized gains and gross
realized losses that have
been included in earnings
as a result of those sales.
Schedule of Temporary Impairment text
Losses, Investments
Tabular disclosure of
investments in an
unrealized loss position
for which other-than-
temporary impairments
have not been recognized
in earnings (including
investments for which a
portion of an other-than-
temporary impairment
has been recognized in
other comprehensive
income), including: (a) the
aggregate related fair
value of investments with
unrealized losses, (b) the
aggregate amount of
unrealized losses (that is,
the amount by which
amortized cost basis
exceeds fair value).
Schedule of Unrealized Loss on text
Investments
For all investments in an
unrealized loss position,
including those for which
other-than-temporary
impairments have not
been recognized in
earnings (including
investments for which a
portion of an other-than-
temporary impairment
has been recognized in
other comprehensive
income), a tabular
disclosure of the
aggregate related fair
value of investments with
unrealized losses and the
aggregate amount of
unrealized losses (that is,
the amount by which
amortized cost basis
exceeds fair value).
Unrealized Gain (Loss) on Investments text
Tabular disclosure of
unrealized gains and
losses on investments.
Realized Gain (Loss) on Investments text
Tabular disclosure of
realized gains and losses
on investments reported
in the statement of
income.
Investments Classified by Contractual text
Maturity Date
Tabular disclosure of
maturities of an entity's
investments as well as
any other information
pertinent to the
investments.

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