Rule ID: DQC_0014 List of Elements - approved September 29, 2016.
View: as part of approved release v2.1.1 || public exposure version & comments.


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Release
Version
Rule
Element
ID
namespace Element
Label
element Balance
type
Definition
2.0 2786 us-gaap Derivative Liability, Fair Value, Gross Liability DerivativeFairValueOfDerivativeLiability credit Fair value, before effects of master netting arrangements, of a financial liability or contract with one or more underlyings, notional amount or payment provision or both, and the contract can be net settled by means outside the contract or delivery of an asset. Includes liabilities elected not to be offset. Excludes liabilities not subject to a master netting arrangement.
2.0 2787 us-gaap Derivative Liability DerivativeLiabilities credit Fair value, after the effects of master netting arrangements, of a financial liability or contract with one or more underlyings, notional amount or payment provision or both, and the contract can be net settled by means outside the contract or delivery of an asset. Includes liabilities not subject to a master netting arrangement and not elected to be offset.
2.0 2788 us-gaap Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset Value FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetValue debit Fair value of financial instrument classified as an asset measured using unobservable inputs that reflect the entity’s own assumption about the assumptions market participants would use in pricing.
2.0 2789 us-gaap Fair Value, Measurement with Unobservable Inputs Reconciliations, Recurring Basis, Liability Value FairValueMeasurementWithUnobservableInputsReconciliationsRecurringBasisLiabilityValue credit Fair value of financial instrument classified as a liability measured using unobservable inputs that reflect the entity’s own assumption about the assumptions market participants would use in pricing.
2.0 2790 us-gaap Financial and Nonfinancial Liabilities, Fair Value Disclosure LiabilitiesFairValueDisclosure credit Fair value of financial and nonfinancial obligations.
2.0 2791 us-gaap Amortization of Intangible Assets AmortizationOfIntangibleAssets debit The aggregate expense charged against earnings to allocate the cost of intangible assets (nonphysical assets not used in production) in a systematic and rational manner to the periods expected to benefit from such assets. As a noncash expense, this element is added back to net income when calculating cash provided by or used in operations using the indirect method.
2.0 2792 us-gaap Derivative Liability, Fair Value, Amount Not Offset Against Collateral DerivativeFairValueOfDerivativeLiabilityAmountNotOffsetAgainstCollateral credit Fair value, after offset of derivative asset, of financial liability or contract with one or more underlyings, notional amount or payment provision or both, and the contract can be net settled by means outside the contract or delivery of an asset, elected not to be and before offset against a right to receive collateral under a master netting arrangement. Includes liabilities elected not to be offset. Excludes liabilities not subject to a master netting arrangement.
2.0 2793 us-gaap Derivative Asset DerivativeAssets debit Fair value, after the effects of master netting arrangements, of a financial asset or other contract with one or more underlyings, notional amount or payment provision or both, and the contract can be net settled by means outside the contract or delivery of an asset. Includes assets not subject to a master netting arrangement and not elected to be offset.
2.0 2794 us-gaap Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset, Transfers out of Level 3 FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetTransfersOutOfLevel3 credit Amount of transfers of financial instrument classified as an asset out of level 3 of the fair value hierarchy.
2.0 2795 us-gaap Derivative Asset, Fair Value, Amount Offset Against Collateral DerivativeFairValueOfDerivativeAssetAmountOffsetAgainstCollateral debit Fair value, after effects of master netting arrangements, of financial asset or other contract with one or more underlyings, notional amount or payment provision or both, and the contract can be net settled by means outside the contract or delivery of an asset offset against an obligation to return collateral. Includes assets not subject to a master netting arrangement and not elected to be offset.
2.0 2796 us-gaap Derivative Liability, Fair Value, Amount Offset Against Collateral DerivativeFairValueOfDerivativeLiabilityAmountOffsetAgainstCollateral credit Fair value, after effects of master netting arrangements, of financial liability or contract with one or more underlyings, notional amount or payment provision or both, and the contract can be net settled by means outside the contract or delivery of an asset offset against the right to receive collateral. Includes liabilities not subject to a master netting arrangement and not elected to be offset.
2.0 2797 us-gaap Derivative Asset, Fair Value, Amount Not Offset Against Collateral DerivativeFairValueOfDerivativeAssetAmountNotOffsetAgainstCollateral debit Fair value, after offset of derivative liability, of financial asset or other contract with one or more underlyings, notional amount or payment provision or both, and the contract can be net settled by means outside the contract or delivery of an asset, before offset against an obligation to return collateral under a master netting arrangement. Includes assets elected not to be offset. Excludes assets not subject to a master netting arrangement.
2.0 2798 us-gaap Derivative Liability, Fair Value, Gross Asset DerivativeLiabilityFairValueGrossAsset debit Fair value of asset associated with financial liability or contract with one or more underlyings, notional amount or payment provision or both, and the contract can be net settled by means outside the contract or delivery of an asset.
2.0 2799 us-gaap Financial Instruments, Owned, at Fair Value FinancialInstrumentsOwnedAtFairValue debit The aggregate fair value as of the balance sheet date of financial instruments and other positions owned by the entity including: (1) mortgages, mortgage-backed and asset backed securities; (2) US government and agency obligations; (3) state and municipal government obligations; (4) other sovereign government debt; (5) corporate obligations; (6) corporate equities; (7) principal investments; (8) derivative contracts; and (9) physical commodities. Includes both pledged and unpledged holdings.
2.0 2800 us-gaap Derivative Asset, Fair Value, Gross Liability DerivativeAssetFairValueGrossLiability credit Fair value of liability associated with financial asset or other contract with one or more underlyings, notional amount or payment provision or both, and the contract can be net settled by means outside the contract or delivery of an asset.
2.0 2801 us-gaap Cash Dividends Paid to Parent Company CashDividendsPaidToParentCompany debit This element represents disclosure of the total aggregate cash dividends paid to the entity by consolidated subsidiaries, by unconsolidated subsidiaries, and by 50% or less owned persons accounted for using the equity method.
2.0 2802 us-gaap Derivative Asset, Fair Value, Gross Asset DerivativeFairValueOfDerivativeAsset debit Fair value, before effects of master netting arrangements, of a financial asset or other contract with one or more underlyings, notional amount or payment provision or both, and the contract can be net settled by means outside the contract or delivery of an asset. Includes assets elected not to be offset. Excludes assets not subject to a master netting arrangement.
2.0 2803 us-gaap Derivative Liability, Current DerivativeLiabilitiesCurrent credit Fair value, after the effects of master netting arrangements, of a financial liability or contract with one or more underlyings, notional amount or payment provision or both, and the contract can be net settled by means outside the contract or delivery of an asset, expected to be settled within one year or normal operating cycle, if longer. Includes assets not subject to a master netting arrangement and not elected to be offset.
2.0 2804 us-gaap Investments, Fair Value Disclosure InvestmentsFairValueDisclosure debit Fair value portion of investment securities, including, but not limited to, marketable securities, derivative financial instruments, and investments accounted for under the equity method.
2.0 2805 us-gaap Cash Dividends Paid to Parent Company by Consolidated Subsidiaries CashDividendsPaidToParentCompanyByConsolidatedSubsidiaries debit This element represents disclosure of the aggregate cash dividends paid to the entity by consolidated subsidiaries.
2.0 2806 us-gaap Derivative, Collateral, Obligation to Return Cash DerivativeCollateralObligationToReturnCash credit Amount of obligation to return cash collateral under master netting arrangements that have not been offset against derivative assets.
2.0 2807 us-gaap Goodwill Goodwill debit Amount 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.
2.0 2808 us-gaap Loans and Leases Receivable, Allowance LoansAndLeasesReceivableAllowance credit Amount of allowance to cover probable credit losses on loans and leases. Includes carryover of or adjustments to the allowance for loan losses in connection with business combinations. Excludes allowance for loans and leases covered under loss sharing agreements.
2.0 2809 us-gaap Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset Transfers Into Level 3 FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetTransfersIntoLevel3 debit Amount of transfer of financial instrument classified as an asset into level 3 of the fair value hierarchy.
2.0 3003 us-gaap Price Risk Derivative Liabilities, at Fair Value PriceRiskDerivativeLiabilitiesAtFairValue credit Fair value as of the balance sheet date of price risk derivative liabilities, which includes all such derivative instruments in hedging and nonhedging relationships that are recognized as liabilities on the balance sheet.
2.0 3004 us-gaap Derivative Asset, Noncurrent DerivativeAssetsNoncurrent debit Fair value, after the effects of master netting arrangements, of a financial asset or other contract with one or more underlyings, notional amount or payment provision or both, and the contract can be net settled by means outside the contract or delivery of an asset, expected to be settled after one year or the normal operating cycle, if longer. Includes assets not subject to a master netting arrangement and not elected to be offset.
2.0 3005 us-gaap Conversion of Stock, Shares Converted ConversionOfStockSharesConverted1 The number of shares converted in a noncash (or part noncash) transaction. Noncash is defined as transactions during a period that do not result in cash receipts or cash payments in the period. “Part noncash” refers to that portion of the transaction not resulting in cash receipts or cash payments in the period.
2.0 3006 us-gaap Conversion of Stock, Amount Converted ConversionOfStockAmountConverted1 debit The value of the stock converted in a noncash (or part noncash) transaction. Noncash is defined as transactions during a period that do not result in cash receipts or cash payments in the period. “Part noncash” refers to that portion of the transaction not resulting in cash receipts or cash payments in the period.
2.0 3007 us-gaap Other Liabilities, Noncurrent OtherLiabilitiesNoncurrent credit Amount of liabilities classified as other, due after one year or the normal operating cycle, if longer.
2.0 3008 us-gaap Cost of Services CostOfServices debit Total costs related to services rendered by an entity during the reporting period.
2.0 3009 us-gaap Conversion of Stock, Shares Issued ConversionOfStockSharesIssued1 The number of new shares issued in the conversion of stock in a noncash (or part noncash) transaction. Noncash is defined as transactions during a period that do not result in cash receipts or cash payments in the period. “Part noncash” refers to that portion of the transaction not resulting in cash receipts or cash payments in the period.

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View: as part of approved release v2.1.1 || public exposure version & comments.