Term
stringlengths 4
195
| Explanation
stringlengths 6
1.67k
|
|---|---|
Capital Leases, Future Minimum Payments, Due in Rolling after Year Five | Amount of minimum lease payments for capital leases due after the fifth rolling twelve months following the latest balance sheet. For interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. |
Capital Leases, Future Minimum Payments, Due in Rolling Year Five | Amount of minimum lease payments for capital leases due in the fifth rolling twelve months following the latest balance sheet. For interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. |
Capital Leases, Future Minimum Payments, Due in Rolling Year Four | Amount of minimum lease payments for capital leases due in the fourth rolling twelve months following the latest balance sheet. For interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. |
Capital Leases, Future Minimum Payments, Due in Rolling Year Three | Amount of minimum lease payments for capital leases due in the third rolling twelve months following the latest balance sheet. For interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. |
Capital Leases, Future Minimum Payments, Due in Rolling Year Two | Amount of minimum lease payments for capital leases due in the second rolling twelve months following the latest balance sheet. For interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. |
Capital Leases, Future Minimum Payments Due in Two and Three Years | Amount of minimum lease payments for capital leases due in the second and third fiscal years following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. |
Capital Leases, Future Minimum Payments, Executory Costs | Amounts to be paid by lessee to lessor for maintenance, insurance, and tax expenses related to the leased asset. |
Capital Leases, Future Minimum Payments, Interest Included in Payments | Amount necessary to reduce net minimum lease payments to present value for capital leases. |
Capital Leases, Future Minimum Payments, Net Minimum Payments | Amount of minimum lease payments for capital leases net of executory costs, which include amounts paid by the lessee to the lessor for insurance, maintenance and taxes. |
Capital Leases, Future Minimum Payments, Next Rolling Twelve Months | Amount of minimum lease payments for capital leases due in the next rolling twelve months following the latest balance sheet. For interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. |
Capital Leases, Future Minimum Payments Receivable, Next Twelve Months | Amount of minimum lease payments to be received by the lessor for capital leases in the next fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. |
Capital Leases, Future Minimum Payments Receivable, Rolling after Year Five | Amount of minimum lease payments to be received by the lessor for capital leases after the fifth rolling twelve months following the latest balance sheet. For interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. |
Capital Leases, Future Minimum Payments Receivable, Rolling Year Five | Amount of minimum lease payments to be received by the lessor for capital leases in the fifth rolling twelve months following the latest balance sheet. For interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. |
Capital Leases, Future Minimum Payments Receivable, Rolling Year Four | Amount of minimum lease payments to be received by the lessor for capital leases in the fourth rolling twelve months following the latest balance sheet. For interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. |
Capital Leases, Future Minimum Payments Receivable, Rolling Year Three | Amount of minimum lease payments to be received by the lessor for capital leases in the third rolling twelve months following the latest balance sheet. For interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. |
Capital Leases, Future Minimum Payments Receivable, Rolling Year Two | Amount of minimum lease payments to be received by the lessor for capital leases in the second rolling twelve months following the latest balance sheet. For interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. |
Capital Leases, Future Minimum Payments Receivable, Next Rolling Twelve Months | Amount of minimum lease payments to be received by the lessor for capital leases in the next rolling twelve months following the latest balance sheet. For interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. |
Capital Leases, Future Minimum Payments Receivable, Remainder of Fiscal Year | Amount of minimum lease payments to be received by the lessor for capital leases in the remainder of the fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. |
Capital Leases, Future Minimum Payments, Remainder of Fiscal Year | Amount of minimum lease payments for capital leases due in the remainder of the fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. |
Capital Required for Capital Adequacy | The minimum amount of Total Capital required for capital adequacy purposes under the regulatory framework for prompt corrective action. |
Capital Required for Capital Adequacy to Risk Weighted Assets | The minimum Total risk based capital ratio (total capital divided by risk weighted assets) required for capital adequacy purposes under the regulatory framework for prompt corrective action. |
Capital Required to be Well Capitalized | The amount of Total Capital required to be categorized as well as capitalized under the regulatory framework for prompt corrective action. |
Capital Required to be Well Capitalized to Risk Weighted Assets | The Total risk based capital ratio (total capital divided by risk weighted assets) required to be categorized as "well capitalized", in the regulatory framework for prompt corrective action. |
Capital to Risk Weighted Assets | Total Capital divided by risk weighted assets as defined in the regulations. |
Capital Units, Net Amount | Net amount applicable to investors of capital units or shares. |
Cash Acquired in Excess of Payments to Acquire Business | The cash inflow associated with the acquisition of a business when the cash held by the acquired business exceeds the cash payments to acquire the business. |
Cash Available for Distributions | Amount of cash eligible for distribution to members or limited partners of limited liability company (LLC) or limited partnership (LP), subject to reserves to be maintained as defined in operating or partnership agreement, or in a credit facility agreement. |
Cash Flows Between Transferor and Transferee, Repayments of Servicing Fee Advances | Cash flows between transferee and transferor in repayment of service fee advances, in advance of a securitization, asset-backed financing arrangement, or similar transfer in which the transferor has continuing involvement with the transferred financial assets underlying the transaction (including, but not limited to, servicing, recourse, and restrictions on transferor's interests in the transferred financial assets). |
Cash Flows Between Transferor and Transferee, Servicing Fee Advances | Cash flows between transferor and transferee in payment of service fees in advance, prior to or in contemplation of a securitization, asset-backed financing arrangement, or similar transfer in which the transferor will have continuing involvement with the transferred financial assets underlying the transaction (including, but not limited to, servicing, recourse, and restrictions on transferor's interests in the transferred financial assets). |
Cash Flows Between Transferor and Transferee, Servicing Fees | Cash Flows between a transferee and a transferor attributable to servicing fees related to a securitization, asset-backed financing arrangement, or similar transfer in which the transferor has continuing involvement with the transferred financial assets underlying the transaction (including, but not limited to, servicing, recourse, and restrictions on transferor's interests in the transferred financial assets). |
Cash Flows Between Transferor and Transferee, Beneficial Interest | Cash flows between transferee and transferor in payment of the transferor's beneficial interest related to a securitization, asset-backed financing arrangement, or similar transfer in which the transferor has continuing involvement with the transferred financial assets underlying the transaction. |
Cash, Including Discontinued Operations | Amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Includes cash within disposal group or discontinued operation. |
Ceded Premiums Earned | Amount of earned premiums ceded to other entities. |
Certain Loans Acquired in Transfer Accounted for as Available-for-sale Debt Securities, Other-than-Temporary Impairment Charges, Credit Loss | Amount of expense to write-down the amortized cost basis of loans, after acquisition, to fair value when the decline in the fair value is determined to be other than temporary (OTTI) for loans accounted for as available-for-sale debt securities. |
Certain Loans Acquired in Transfer Accounted for as Debt Securities, Accretable Yield, Accretion | Current period recognition due to accretion of the excess of a loan's cash flows expected to be collected over the investor's initial investment in the loan for loans accounted for as debt securities, 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. |
Certain Loans Acquired in Transfer Accounted for as Debt Securities, Other-than-Temporary Impairment Charges, Credit Loss | Amount of expense to write-down the amortized cost basis of loans, after acquisition, to fair value when the decline in the fair value is determined to be other than temporary (OTTI) for loans accounted for as debt securities. |
Certain Loans Acquired in Transfer Accounted for as Held-to-maturity Debt Securities, Other-than-Temporary Impairment Charges, Credit Loss | Amount of expense to write-down the amortized cost basis of loans, after acquisition, to fair value when the decline in the fair value is determined to be other than temporary (OTTI) for loans accounted for as held-to-maturity debt securities. |
Certain Loans Acquired in Transfer, Accretable Yield | The 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 Not Accounted for as Debt Securities, Accretable Yield, Accretion | Amount of decrease from accretion of the excess of a loan's cash flows expected to be collected over the investor's initial investment in acquired loans not accounted for as debt securities with evidence of deterioration of credit quality. |
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Accretable Yield, Disposals of Loans | Amount of reduction, resulting from a sale or transfer of a loan, in the excess of a loan's cash flows expected to be collected over the investor's initial investment in acquired loans not accounted for as debt securities with evidence of deterioration of credit quality. |
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Acquired During Period, at Acquisition, at Fair Value | Fair value at acquisition of acquired loans not accounted for as debt securities with evidence of deterioration of credit quality. |
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Acquired During Period, Commercial, at Acquisition, at Fair Value | Fair value at acquisition of acquired commercial loans not accounted for as debt securities with evidence of deterioration of credit quality. |
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Acquired During Period, Consumer, at Acquisition, at Fair Value | Fair value at acquisition of acquired consumer loans 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 | Amount 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. |
Class of Warrant or Right, Exercise Price of Warrants or Rights | Exercise price per share or per unit of warrants or rights outstanding. |
Class of Warrant or Right, Number of Securities Called by Each Warrant or Right | Number of securities into which each warrant or right may be converted. For example, but not limited to, each warrant may be converted into two shares. |
Clearance Fees | The amount of expense in the period for clearance fees. |
Closed Block Liabilities, Other Policyholder Funds | Amount of closed block policyholder funds held, which are refundable. |
Collateral Securities Repledged, Delivered, or Used | The carrying value as of the balance sheet date of securities received as collateral from a counterparty that were re-pledged, sold, delivered or otherwise reused by the entity. |
Combined Ratio | Ratio of non-life losses and loss expenses, non-life acquisition expenses and non-life general and administrative expenses, to non-life net premiums earned. |
Common Stock, Value, Subscriptions | Monetary value of common stock allocated to investors to buy shares of a new issue of common stock before they are offered to the public. When stock is sold on a subscription basis, the issuer does not initially receive the total proceeds. In general, the issuer does not issue the shares to the investor until it receives the entire proceeds. |
Common Stocks, Including Additional Paid in Capital | Amount of par value plus amounts in excess of par value or issuance value for common stock issued. |
Common Stocks, Including Additional Paid in Capital, Net of Discount | Amount after discount on shares of par value plus amounts in excess of par value or issuance value for common stock held by shareholders. Includes common stock repurchased and held as treasury stock. |
Common Unit, Authorized | Maximum number of common units of ownership permitted to be issued by a limited liability company (LLC). |
Common Unit, Issuance Value | Stated value of common units of ownership issued by a limited liability company (LLC). |
Common Unit, Issued | Number of common units issued of limited liability company (LLC). |
Common Unit, Outstanding | Number of common units of ownership outstanding of a limited liability company (LLC). |
Communication | The amount of expense incurred in the period for communication, which is the exchange of information by several methods. |
Communications, Information Technology and Occupancy | The aggregate amount of communications, data processing and occupancy expenses. |
Concentration Risk, Percentage | For an entity that discloses a concentration risk in relation to quantitative amount, which serves as the "benchmark" (or denominator) in the equation, this concept represents the concentration percentage derived from the division. |
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Changes, Additional Interest Issued to Parent | Represents a (noncash) issuance of additional equity interests to the parent by a subsidiary during the period, thereby effecting a change in total (consolidated) equity attributable to the parent. The additional equity interest represented by this element increases the parent's controlling interest in the subsidiary. |
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Changes, Issuance of Equity by Subsidiary to Noncontrolling Interests | Represents a sale (new stock issuance) by a subsidiary to noncontrolling interests (third parties, parties directly or indirectly unrelated to parent) during the period. The capital transaction by subsidiary does not result in a loss of control by the parent, but does effect a change in total (consolidated) equity attributable to the parent. |
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Changes, Purchase of Interest by Parent | Represents the purchase by the parent of an additional equity interest in a subsidiary during the period, thereby effecting a change in total (consolidated) equity attributable to the parent. The purchase of the additional equity interest represented by this element increases the parent's controlling interest in the subsidiary. |
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Changes, Sale of Interest by Parent | Represents a sale by the parent of a portion of its equity interest in a subsidiary during the period, thereby effecting a change in total (consolidated) equity attributable to the parent. The sale of the equity interest represented by this element does not result in a loss of control by the parent. |
Contingent Consideration Classified as Equity, Fair Value Disclosure | Fair value of contingent consideration in a business combination that is classified in shareholders' equity. |
Continuing Involvement with Transferred Financial Assets, Principal Amount Outstanding | Principal amount of transferred financial assets in which the transferor has continuing involvement with the assets underlying the transaction. Continuing involvement includes, but is not limited to, servicing, recourse, and restrictions on transferor's interests in transferred financial assets. |
Contract Receivable, Due after Next Rolling Twelve Months | Amount billed to customers under long-term contracts or programs to be collected after the next rolling twelve months following the latest balance sheet. Excludes amounts due that have been withheld because of retainage provisions in a contract. For interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. |
Contract Receivable, Due after Rolling Year Five | Amount billed to customers under long-term contracts or programs to be collected after the fifth rolling twelve months following the latest balance sheet. Excludes amounts due that have been withheld because of retainage provisions in a contract. For interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. |
Contract Receivable, Due in Next Rolling Twelve Months | Amount billed to customers under long-term contracts or programs to be collected in the next rolling twelve months following the latest balance sheet. Excludes amounts due that have been withheld because of retainage provisions in a contract. For interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. |
Contract Receivable, Due in Remainder of Fiscal Year | Amount billed to customers under long-term contracts or programs to be collected in the remainder of the fiscal year following the latest fiscal year. Excludes amounts due that have been withheld because of retainage provisions in a contract. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. |
Contract Receivable, Due in Rolling Year Five | Amount billed to customers under long-term contracts or programs to be collected in the fifth rolling twelve months following the latest balance sheet. Excludes amounts due that have been withheld because of retainage provisions in a contract. For interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. |
Contract Receivable, Due in Rolling Year Four | Amount billed to customers under long-term contracts or programs to be collected in the fourth rolling twelve months following the latest balance sheet. Excludes amounts due that have been withheld because of retainage provisions in a contract. For interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. |
Contract Receivable, Due in Rolling Year Three | Amount billed to customers under long-term contracts or programs to be collected in the third rolling twelve months following the latest balance sheet. Excludes amounts due that have been withheld because of retainage provisions in a contract. For interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. |
Contract Receivable, Due in Rolling Year Two | Amount billed to customers under long-term contracts or programs to be collected in the second rolling twelve months following the latest balance sheet. Excludes amounts due that have been withheld because of retainage provisions in a contract. For interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. |
Contract Receivable Retainage, after Next Rolling Twelve Months | Amount billed to customers under long-term contracts or programs that have been withheld because of retainage provisions in a contract to be collected after the next rolling twelve months following the latest balance sheet. For interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. |
Contract Receivable Retainage, after Rolling Year Five | Amount billed to customers under long-term contracts or programs that have been withheld because of retainage provisions in a contract to be collected after the fifth rolling twelve months following the latest balance sheet. For interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. |
Contract Receivable Retainage, Next Rolling Twelve Months | Amount billed to customers under long-term contracts or programs that have been withheld because of retainage provisions in a contract to be collected in the next rolling twelve months following the latest balance sheet. For interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. |
Contract Receivable Retainage, Remainder of Fiscal Year | Amount billed to customers under long-term contracts or programs that have been withheld because of retainage provisions in a contract to be collected in the remainder of the fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. |
Contract Receivable Retainage, Rolling Year Five | Amount billed to customers under long-term contracts or programs that have been withheld because of retainage provisions in a contract to be collected in the fifth rolling twelve months following the latest balance sheet. For interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. |
Contract Receivable Retainage, Rolling Year Four | Amount billed to customers under long-term contracts or programs that have been withheld because of retainage provisions in a contract to be collected in the fourth rolling twelve months following the latest balance sheet. For interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. |
Contract Receivable Retainage, Rolling Year Three | Amount billed to customers under long-term contracts or programs that have been withheld because of retainage provisions in a contract to be collected in the third rolling twelve months following the latest balance sheet. For interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. |
Contract Receivable Retainage, Rolling Year Two | Amount billed to customers under long-term contracts or programs that have been withheld because of retainage provisions in a contract to be collected in the second rolling twelve months following the latest balance sheet. For interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. |
Contracts Receivable, Claims and Uncertain Amounts, Expected to be Collected after Next Rolling Twelve Months | Amount of billed or unbilled claims or similar items subject to uncertainty concerning their determination or ultimate realization under long-term contracts that are expected to be collected after the next rolling twelve months following the latest balance sheet. For interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. |
Contracts Receivable, Claims and Uncertain Amounts, Expected to be Collected in Next Rolling Twelve Months | Amount of billed or unbilled claims or similar items subject to uncertainty concerning their determination or ultimate realization under long-term contracts that are expected to be collected in the next rolling twelve months following the latest balance sheet. For interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. |
Contracts Receivable, Claims and Uncertain Amounts, Expected to be Collected in Remainder of Fiscal Year | Amount of billed or unbilled claims or similar items subject to uncertainty concerning their determination or ultimate realization under long-term contracts that are expected to be collected in the remainder of the fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. |
Contractual Obligation | Amount of contractual obligation, including but not limited to, long-term debt, capital lease obligations, operating lease obligations, purchase obligations, and other commitments. |
Contractual Obligation, Due after Fifth Year | Amount of contractual obligation due after the fifth fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. |
Contractual Obligation, Due in Fifth Year | Amount of contractual obligation due in the fifth fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. |
Contractual Obligation, Due in Fourth and Fifth Year | Amount of contractual obligation due in the fourth and fifth fiscal years following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. |
Contractual Obligation, Due in Fourth Year | Amount of contractual obligation due in the fourth fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. |
Contractual Obligation, Due in Next Fiscal Year | Amount of contractual obligation due in the next fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. |
Contractual Obligation, Due in Second and Third Year | Amount of contractual obligation due in the second and third fiscal years following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. |
Contractual Obligation, Due in Second Year | Amount of contractual obligation due in the second fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. |
Contractual Obligation, Due in Third Year | Amount of contractual obligation due in the third fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. |
Contractual Obligation, Future Minimum Payments Due, Remainder of Fiscal Year | Amount of contractual obligation maturing in the remainder of the fiscal year following the latest fiscal year ended. |
Cooperative Advertising Expense | Amount of expense under a cooperative advertising arrangement. |
Cost Method Investments, Original Cost | Original amount of cost-method investments at the acquisition date. |
Cost of Trust Assets Sold to Pay Expenses | Cost of trust assets sold to pay trust expenses (includes commodities, but is not limited to, gold and silver). |
Costs Incurred, Acquisition of Oil and Gas Properties | Cost incurred, including capitalized costs and costs charged to expense, in acquisition of oil and gas properties. |
Costs Incurred, Acquisition of Oil and Gas Properties with Proved Reserves | Costs incurred, including capitalized costs and costs charged to expense, associated with the acquisition of oil and gas properties that have proved reserves. |
Subsets and Splits