Accounting Standards Codification: 825 - Financial Instruments | ASC | GAAP Plus

# Reference Report Element
1 825 10 45 1A Equity Securities, FV-NI
2 825 10 45 1A Equity Securities, FV-NI and without Readily Determinable Fair Value
3 825 10 45 5A Accumulated Other Comprehensive Income (Loss), Foreign Currency Translation Adjustment, Net of Tax
4 825 10 55 1 Concentration Risk, Credit Risk, Loan Products
5 825 10 50 1 Fair Value of Financial Instruments, Policy [Policy Text Block]
6 825 10 45 2 (a) Portion at Other than Fair Value Measurement [Member]
7 825 10 45 2 (a) Portion at Fair Value Measurement [Member]
8 825 10 55 2 Concentration Risk, Credit Risk, Loan Products
9 825 10 65 2 Accounting Standards Update 2016-01 [Member]
10 825 10 25 2 Repurchase Agreements, Valuation, Policy [Policy Text Block]
11 825 10 65 3 Accounting Standards Update 2018-03 [Member]
12 825 10 65 4 (a) Accounting Standards Update 2018-09 [Member]
13 825 10 65 4 (b) Accounting Standards Update 2018-09 [Member]
14 825 10 15 4 (b) Firm Commitment Not Recognized at Inception, Fair Value Option [Member]
15 825 10 15 4 (b)-(f) Fair Value Option, Other Eligible Items [Member]
16 825 10 15 4 (c) Written Loan Commitment, Fair Value Option [Member]
17 825 10 15 4 (d) Insurance Contract, Rights and Obligations [Member]
18 825 10 15 4 (e) Warranty, Rights and Obligations, Fair Value Option [Member]
19 825 10 15 4 (f) Separated Host Financial Instrument, Fair Value Option [Member]
20 825 10 45 5 Other Comprehensive Income (Loss), Financial Liability, Fair Value Option, Unrealized Gain (Loss) Arising During Period, before Tax
21 825 10 45 5 Other Comprehensive Income (Loss), Financial Liability, Fair Value Option, Unrealized Gain (Loss) Arising During Period, after Tax
22 825 10 45 5 Other Comprehensive Income (Loss), Financial Liability, Fair Value Option, Unrealized Gain (Loss) Arising During Period, Tax
23 825 10 50 10 Schedule of Fair Value, Off-balance Sheet Risks [Table]
24 825 10 50 10 Schedule of Fair Value, Off-balance Sheet Risks [Table Text Block]
25 825 10 50 10 Securities Loaned or Sold under Agreements to Repurchase, Fair Value Disclosure
26 825 10 50 10 Securities Sold under Agreements to Repurchase [Member]
27 825 10 50 10 Fair Value Disclosure, Off-balance Sheet Risks, Amount, Asset
28 825 10 50 10 Fair Value Disclosure, Off-balance Sheet Risks, Amount, Liability
29 825 10 50 10 Estimate of Fair Value Measurement [Member]
30 825 10 50 10 Derivative, Fair Value, Net
31 825 10 50 10 Derivative Liability
32 825 10 50 10 Derivative Asset
33 825 10 50 10 Debt Instrument, Fair Value Disclosure
34 825 10 50 10 Accounts Payable, Fair Value Disclosure
35 825 10 50 10 Accounts Receivable, Fair Value Disclosure
36 825 10 50 10 Line of Credit Facility, Fair Value of Amount Outstanding
37 825 10 50 11 Fair Value, by Balance Sheet Grouping [Table Text Block]
38 825 10 50 11 Schedule of Fair Value, Off-balance Sheet Risks [Table]
39 825 10 50 11 Fair Value, by Balance Sheet Grouping [Table]
40 825 10 50 11 Reported Value Measurement [Member]
41 825 10 50 11 Schedule of Fair Value, Off-balance Sheet Risks [Table Text Block]
42 825 10 50 12 Reported Value Measurement [Member]
43 825 10 50 12 Fair Value, by Balance Sheet Grouping [Table]
44 825 10 50 20 Concentration Risk, Credit Risk, Financial Instruments
45 825 10 50 20 Concentration Risk Benchmark [Axis]
46 825 10 50 20 Concentration Risk, Credit Risk, Loan Products
47 825 10 50 20 Concentration Risk, Credit Risk, Uninsured Deposits
48 825 10 50 20 Concentration Risk Type [Axis]
49 825 10 50 20 Concentration Risk Benchmark [Domain]
50 825 10 50 20 Concentration Risk, Additional Characteristic
51 825 10 50 20 Concentration Risk [Table]
52 825 10 50 20 Concentration Risk, Benchmark Description
53 825 10 50 20 Concentration Risk Type [Domain]
54 825 10 50 20 Fair Value, Concentration of Risk [Table Text Block]
55 825 10 50 20 Concentration Risk, Percentage
56 825 10 50 20 Schedules of Concentration of Risk, by Risk Factor [Table Text Block]
57 825 10 50 20 Fair Value, Concentration of Risk [Table]
58 825 10 50 20 Fair Value, Concentration of Risk, Investments
59 825 10 50 21 (a) Concentration Risk, Benchmark Description
60 825 10 50 21 (a) Concentration Risk, Percentage
61 825 10 50 21 (a) Concentration Risk Benchmark [Axis]
62 825 10 50 21 (a) Concentration Risk Type [Domain]
63 825 10 50 21 (a) Fair Value, Concentration of Risk, Identifying Characteristics [Member]
64 825 10 50 21 (a) Concentration Risk, Additional Characteristic
65 825 10 50 21 (a) Concentration Risk Benchmark [Domain]
66 825 10 50 21 (a) Concentration Risk Type [Axis]
67 825 10 50 21 (b) Fair Value, Concentration of Risk, Maximum Amount of Loss [Member]
68 825 10 50 21 Concentration Risk, Credit Risk, Loan Products
69 825 10 50 21 Concentration Risk, Credit Risk, Uninsured Deposits
70 825 10 50 21 Concentration Risk, Credit Risk, Financial Instruments
71 825 10 50 21 Concentration Risk [Table]
72 825 10 50 21 Fair Value, Concentration of Risk, Foreign Currency Contract, Asset
73 825 10 50 21 Fair Value, Concentration of Risk, Guarantees
74 825 10 50 21 Concentration of Credit or Market Risk [Axis]
75 825 10 50 21 Fair Value, Concentration of Risk, Disclosure Items [Domain]
76 825 10 50 21 Fair Value, Concentration of Risk, Investment in Federal Home Loan Bank Stock
77 825 10 50 21 Fair Value, Concentration of Risk, All Financial Instruments [Member]
78 825 10 50 21 Fair Value, Concentration of Risk [Table]
79 825 10 50 21 Fair Value, Concentration of Risk, Foreign Currency Contracts
80 825 10 50 21 Fair Value, Concentration of Risk, Federal Funds Sold and Securities Borrowed or Purchased under Agreements to Resell
81 825 10 50 21 (b) Concentration Risk, Credit Risk, Financial Instrument, Maximum Exposure
82 825 10 50 21 Concentration Risk, Credit Risk, Financial Instruments, Off-balance Sheet Risk
83 825 10 50 21 Fair Value, Concentration of Risk, Retained Interest
84 825 10 50 21 Schedules of Concentration of Risk, by Risk Factor [Table Text Block]
85 825 10 50 21 Credit Concentration Risk [Member]
86 825 10 50 21 Fair Value, Concentration of Risk [Table Text Block]
87 825 10 50 21 (c) Fair Value, Concentration of Risk, Collateral Policy [Member]
88 825 10 50 21 (d) Fair Value, Concentration of Credit Risk, Master Netting Arrangements [Member]
89 825 10 50 22 Fair Value, Concentration of Risk [Table Text Block]
90 825 10 50 22 Concentration of Credit or Market Risk [Axis]
91 825 10 50 22 Fair Value, Concentration of Risk, Disclosure Items [Domain]
92 825 10 50 22 Fair Value, Concentration of Risk [Table]
93 825 10 50 23 (a) Fair Value, Concentration of Risk, Market Risk Management, Additional Details [Member]
94 825 10 50 23 (b) Fair Value, Concentration of Risk, Market Risk Management, Effects on Income or Net Assets [Member]
95 825 10 50 23 (c) Fair Value, Concentration of Risk, Market Risk Management, Gap Analysis [Member]
96 825 10 50 23 Fair Value, Concentration of Risk, Foreign Currency Contract, Asset
97 825 10 50 23 (d) Fair Value, Concentration of Risk, Market Risk Management, Duration [Member]
98 825 10 50 23 Fair Value, Concentration of Risk, Market Risk Management, Quantitative Information [Member]
99 825 10 50 23 Fair Value, Concentration of Risk, Retained Interest
100 825 10 50 23 Fair Value, Concentration of Risk, Foreign Currency Contracts
101 825 10 50 23 Fair Value, Concentration of Risk [Table]
102 825 10 50 23 Fair Value, Concentration of Risk, Investment in Federal Home Loan Bank Stock
103 825 10 50 23 Fair Value, Concentration of Risk, Disclosure Items [Domain]
104 825 10 50 23 Concentration of Credit or Market Risk [Axis]
105 825 10 50 23 Fair Value, Concentration of Risk, Federal Funds Sold and Securities Borrowed or Purchased under Agreements to Resell
106 825 10 50 23 Fair Value, Concentration of Risk [Table Text Block]
107 825 10 50 23 Fair Value, Concentration of Risk, Guarantees
108 825 10 50 23 (e) Fair Value, Concentration of Risk, Market Risk Management, Reporting Date Value at Risk [Member]
109 825 10 50 23 (e) Fair Value, Concentration of Risk, Market Risk Management, Value at Risk During Year [Member]
110 825 10 50 25 (d) Fair Value Option, Differences Between Fair Values and Contractual Cash Flows
111 825 10 50 28 (a) Description of Hybrid Instruments Accounted for at Fair Value
112 825 10 50 28 (a) Fair Value, Option, Reasons for Election
113 825 10 50 28 (b)(1) Fair Value, Option, Reasons for Partial Election
114 825 10 50 28 (b)(2) Fair Value, Option, Relation to Balance Sheet, Partial Election
115 825 10 50 28 (c)(1) Fair Value, Option, Relation to Measurement Inputs
116 825 10 50 28 (c)(2) Fair Value, Option, Ineligible Items, Carrying Amount
117 825 10 50 28 (d)(1) Fair Value, Option, Aggregate Differences, Loans and Long-term Receivables
118 825 10 50 28 (d)(2) Fair Value, Option, Aggregate Differences, Long-term Debt Instruments
119 825 10 50 28 (e)(1) Fair Value, Option, Loans Held as Assets, 90 Days or More Past Due
120 825 10 50 28 (e)(2) Fair Value, Option, Loans Held as Assets, Aggregate Amount in Nonaccrual Status
121 825 10 50 28 Fair Value Option, Disclosures [Table Text Block]
122 825 10 50 28 (e)(3) Fair Value, Option, Loans Held as Assets, 90 Days or More Past Due, Aggregate Difference
123 825 10 50 28 (e)(3) Fair Value, Option, Loans Held as Assets, Aggregate Difference
124 825 10 50 28 (e)(3) Fair Value, Option, Loans Held as Assets, Aggregate Amount in Nonaccrual Status, Aggregated Difference
125 825 10 50 28 (f) Equity Method Investment, Summarized Financial Information, Assets
126 825 10 50 28 (f) Equity Method Investments [Policy Text Block]
127 825 10 50 28 (f) Equity Method Investment, Summarized Financial Information, Liabilities and Equity
128 825 10 50 28 (f) Equity Method Investment, Summarized Financial Information, Net Income (Loss)
129 825 10 50 28 (f) Equity Method Investment Summarized Financial Information, Equity
130 825 10 50 28 (f) Equity Method Investment, Summarized Financial Information, Noncurrent Assets
131 825 10 50 28 (f) Equity Method Investment, Summarized Financial Information, Noncurrent Liabilities
132 825 10 50 28 (f) Equity Method Investment, Summarized Financial Information, Current Liabilities
133 825 10 50 28 (f) Equity Method Investment, Summarized Financial Information, Equity Excluding Noncontrolling Interests
134 825 10 50 28 (f) Equity Method Investment, Summarized Financial Information, Current Assets
135 825 10 50 28 (f) Equity Method Investment, Summarized Financial Information, Redeemable Preferred Stock
136 825 10 50 28 (f) Equity Method Investment, Summarized Financial Information, Liabilities
137 825 10 50 28 (f) Equity Method Investment, Summarized Financial Information, Noncontrolling Interest
138 825 10 50 28 Repurchase Agreements, Valuation, Policy [Policy Text Block]
139 825 10 50 28 Equity Method Investment Summarized Financial Information, Equity
140 825 10 50 30 (a) Unrealized Gain (Loss) on Hybrid Instrument, Net
141 825 10 50 30 (a) Changes Measurement [Member]
142 825 10 50 30 (a) Fair Value, Option, Changes in Fair Value, Gain (Loss)
143 825 10 50 30 (b) Fair Value, Option, Interest and Dividends, Measurement
144 825 10 50 30 (c)(1) Fair Value, Option, Credit Risk, Gains (Losses) on Assets
145 825 10 50 30 Fair Value Option, Disclosures [Table]
146 825 10 50 30 (c)(2) Fair Value, Option, Changes in Instrument Specific Credit Risk, Gains (Losses) on Assets, Methodology
147 825 10 50 30 (d)(1) Other Comprehensive Income (Loss), Financial Liability, Fair Value Option, Reclassification Adjustment from AOCI for Derecognition, before Tax
148 825 10 50 30 (d)(1) Other Comprehensive Income (Loss), Financial Liability, Fair Value Option, Unrealized Gain (Loss) Arising During Period, after Tax
149 825 10 50 30 (d)(1) Accumulated Other Comprehensive Income (Loss), Financial Liability, Fair Value Option, after Tax
150 825 10 50 30 (d)(1) Other Comprehensive Income (Loss), Financial Liability, Fair Value Option, Reclassification Adjustment from AOCI for Derecognition, after Tax
151 825 10 50 30 (d)(1) Other Comprehensive Income (Loss), Financial Liability, Fair Value Option, Unrealized Gain (Loss) Arising During Period, before Tax
152 825 10 50 30 (d)(2) Fair Value, Option, Changes in Instrument Specific Credit Risk, Gains (Losses) on Liabilities, Reasons
153 825 10 50 30 (d)(3) Fair Value, Option, Changes in Instrument Specific Credit Risk, Gains (Losses) on Liabilities, Methodology
154 825 10 50 30 (d)(4) Other Comprehensive Income (Loss), Financial Liability, Fair Value Option, Reclassification Adjustment from AOCI for Derecognition, before Tax
155 825 10 50 30 (d)(4) Other Comprehensive Income (Loss), Financial Liability, Fair Value Option, Reclassification Adjustment from AOCI for Derecognition, Tax
156 825 10 50 30 (d)(4) Other Comprehensive Income (Loss), Financial Liability, Fair Value Option, Reclassification Adjustment from AOCI for Derecognition, after Tax
157 825 10 50 30 Fair Value Option, Disclosures [Table Text Block]
158 825 10 50 31 Fair Value Option, Disclosures [Table]
159 825 10 50 31 Debt Instrument, Measurement Input [Extensible List]
160 825 10 50 31 Debt Instrument, Valuation Technique [Extensible List]
161 825 10 50 31 Alternative Investment, Valuation Technique [Extensible List]
162 825 10 50 31 Alternative Investment, Measurement Input [Extensible List]
163 825 10 50 31 Fair Value Option, Disclosures [Table Text Block]
164 825 10 50 32 (a) Fair Value, Option, Events Triggering Election, Reasons
165 825 10 50 32 Fair Value Option, Disclosures [Table]
166 825 10 50 32 Fair Value Option, Disclosures [Table Text Block]
167 825 20 50 1 (a)(1) Registration Payment Arrangement, Term
168 825 20 50 1 (a)(3) Registration Payment Arrangement, Event to Transfer Consideration
169 825 20 50 1 (b) Registration Payment Arrangement, Settlement Alternatives
170 825 20 50 1 (c) Registration Payment Arrangement, Maximum Potential Consideration
171 825 20 50 1 (d) Registration Payment Arrangement, Unlimited Consideration
172 825 Fair Value, Option [Text Block]
173 825 Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Financial Assets
174 825 20 50 1 Registration Payment Arrangement by Arrangement [Axis]
175 825 20 50 1 (e) Registration Payment Arrangement, Accrual Carrying Value
176 825 20 50 1 Registration Payment Arrangement [Table Text Block]
177 825 20 50 1 Registration Payment Arrangement [Table]
178 825 20 50 1 Registration Payment Arrangement, Arrangement [Domain]
179 825 20 50 1 (f) Registration Payment Arrangement, Gains and Losses
180 825 20 50 2 Registration Payment Arrangement [Table]
181 825 20 50 2 Registration Payment Arrangement, Arrangement [Domain]
182 825 20 50 2 Registration Payment Arrangement [Table Text Block]
183 825 20 50 2 Registration Payment Arrangement by Arrangement [Axis]