Term stringlengths 4 195 | Explanation stringlengths 6 1.67k |
|---|---|
Investments in Affiliates, Subsidiaries, Associates, and Joint Ventures, Fair Value Disclosure | Fair value portion of investments in an entity not consolidated. Includes, but is not limited to, investments in an entity that is affiliated with the reporting entity by means of direct or indirect ownership, an entity in which the reporting entity shares control of the entity with another party or group, an entity wh... |
Investments in and Advances to Affiliates, at Fair Value | Value of the investment at close of period. For investment in and advances to affiliates, if operations of any controlled companies are different in character from those of the company, group such affiliates within divisions and by type of activities. |
Investments in and Advances to Affiliates, at Fair Value, Gross Additions | Gross additions to the investment in and advance to the affiliate. |
Investments in and Advances to Affiliates, at Fair Value, Gross Reductions | Gross reductions to the investment in and advance to the affiliate. |
Investments in and Advances to Affiliates, Balance, Contracts | Number of contracts held with affiliates for management investment companies. |
Investments in and Advances to Affiliates, Balance, Other Measure | Mass of investment for management investment companies. |
Investments in and Advances to Affiliates, Balance, Principal Amount | Amount of principal loans outstanding to affiliates for management investment companies. |
Investments in and Advances to Affiliates, Balance, Shares | Number of shares of affiliates held for management investment companies. |
Investments in and Advances to Affiliates, Dividend or Interest Credited to Income | At the close of the period, the dividends or interest included in caption 1 of the statement of operations. In addition, show as the final item the aggregate of dividends and interest included in the statement of operations in respect of investments in affiliates not held at the close of the period. The total of this c... |
Investments in and Advances to Affiliates, Dividend or Interest, Other | All other dividends and interest. Explain in the "Schedule of Investments, Investment Notes" the treatment accorded each item. |
Investments in and Advances to Affiliates, Dividends or Interest | Amount of dividends or interest. Give totals for each group. If operations of any controlled companies are different in character from those of the company, group such affiliates (1) within divisions and (2) by type of activities. |
Investments in Power and Distribution Projects, Fair Value Disclosure | Fair value of investments in power and distribution projects. |
Investment Sold, Not yet Purchased, at Fair Value | Value of the short position. |
Investment Sold, Not yet Purchased, Balance, Other Measure | Quantity of the investment. Indicate the measure in the unit of measure. This is commonly used for investments other than securities. For example, if the investment is gold, the balance would be the number of ounces and the unit of measure would indicate "ounces". |
Investment Sold, Not yet Purchased, Balance, Principal Amount | For investments which are quantified by principal amount, the principle balance held at close of period. |
Investment Sold, Not yet Purchased, Balance, Shares | Number of securities sold short (the short position) as of the end of the period. |
Investment Sold, Not yet Purchased, Percent of Net Assets | For schedules of investments sold, not yet purchased (short sales) that are categorized, each category would be expected to have a percent of net assets for the aggregated value of the investments sold short in the category. |
Investment Sold, Not yet Purchased, Restricted, Carrying Value Per Unit at Date of Balance Sheet | The carrying value per unit of investment at date of related balance sheet. |
Investment Sold, Not yet Purchased, Restricted, Cost | The cost of the restricted investment. |
Investment Sold, Not yet Purchased, Sale Proceeds | The amount of proceeds received resulting from the short sale of a security. |
Investment Sold, Not yet Purchased, Unrestricted, Carrying Value Per Unit at Date of Purchase Price Agreement | The carrying value per unit of investment of unrestricted investment of the same issue as the restricted investment during the preceding year at the date the purchase price was agreed. |
Investment Sold, Not yet Purchased, Unrestricted, Carrying Value Per Unit at Date When Enforceable Right to Acquire was Obtained | The carrying value per unit of investment of unrestricted investment of the same issue as the restricted investment during the preceding year at the date on which an enforceable right to acquire the investments was obtained. |
Jointly Owned Utility Plant, Gross Ownership Amount of Plant in Service | The period end amount owned by the reporting utility of a jointly owned utility plant in service. |
Jointly Owned Utility Plant, Net Ownership Amount | The total period end amount of plant in service and construction in progress net of accumulated depreciation for the utility's share of jointly owned electricity generation plant. |
Jointly Owned Utility Plant, Ownership Amount of Construction Work in Progress | The period end amount of construction work in progress at a jointly owned electricity generation plant. |
Jointly Owned Utility Plant, Ownership Amount of Other Assets | The period end ownership amount of other assets in a jointly owned utility plant. |
Jointly Owned Utility Plant, Ownership Amount of Plant Accumulated Depreciation | The period end amount of accumulated depreciation in a jointly owned electricity generation plant. |
Jointly Owned Utility Plant, Proportionate Ownership Share | The proportionate share of interest (percent) in a jointly owned utility plant. |
Land and Land Improvements | Amount before accumulated deprecation and depletion of real estate held for productive use and additions or improvements to real estate held for productive use, examples include, but are not limited to, walkways, driveways, fences, and parking lots. Excludes land held for sale. |
Land Subject to Ground Leases | Area of land subject to a ground lease. |
Leasing Commissions Expense | Amount of commissions expense incurred because the lessor of real estate obtained a lessee for a rental property through a real estate agent. |
Leveraged Leases, Income (Loss) | The total recognized during the period for income on leases meeting the criteria for classification as leveraged leases. |
Leveraged Leases, Net Investment in Leveraged Leases Disclosure, Deferred Taxes Arising from Leveraged Leases | Taxes arising from arrangements meeting the criteria for classification as leveraged leases due to timing differences between accounting and tax income recognition. |
Liabilities for Guarantees on Long-Duration Contracts, Guaranteed Benefit Liability, Gross | Amount of expected guaranteed benefits in excess of the projected account balances for minimum guaranteed benefit contracts, as of the balance sheet date. |
Liabilities for Guarantees on Long-Duration Contracts, Guaranteed Benefit Liability, Net | Amount of expected guaranteed benefits in excess of the projected account balances for minimum guaranteed benefit contracts, net of reinsurance recoverables, as of the balance sheet date. |
Liabilities for Guarantees on Long-Duration Contracts, Incurred Benefits | Amount of guaranteed minimum benefit expense incurred for expected guaranteed minimum benefits in excess of projected account values. |
Liabilities for Guarantees on Long-Duration Contracts, Reinsurance Recoverable | Amount of guaranteed minimum benefits the ceding insurer expects to recover on insurance policies ceded to other insurance entities as of the balance sheet date. |
Liabilities Subject to Compromise | Total amount of liabilities subject to compromise. |
Liabilities Subject to Compromise, Accounts Payable and Accrued Liabilities | The amount of trade accounts payable included in liabilities subject to compromise. |
Liabilities Subject to Compromise, Asbestos Obligations | The amount of asbestos related liabilities included in liabilities subject to compromise. |
Liabilities Subject to Compromise, Capital Lease Obligations and Accrued Interest | The amount of capital lease obligations and related accrued interest included in liabilities subject to compromise. |
Liabilities Subject to Compromise, Debt and Accrued Interest | The amount of debt and related accrued interest included in liabilities subject to compromise. |
Liabilities Subject to Compromise, Early Contract Termination Fees | The amount of early contract termination fees included in liabilities subject to compromise. |
Liabilities Subject to Compromise, Employee and Deemed Claims | The amount of employee and related claims included in liabilities subject to compromise. |
Liabilities Subject to Compromise, Environmental Contingencies | The amount of environmental remediation liabilities included in liabilities subject to compromise. |
Liabilities Subject to Compromise, Income Tax Contingencies | The amount of income taxes included in liabilities subject to compromise. |
Liabilities Subject to Compromise, Other Liabilities | The amount of other obligations included in liabilities subject to compromise. |
Liabilities Subject to Compromise, Pension and Other Postretirement Obligations | The amount of pension and other postretirement obligations included in liabilities subject to compromise. |
Liabilities Subject to Compromise, Provision for Expected and Allowed Claims | The amount of the provision for expected and allowed claims included in liabilities subject to compromise. |
Liabilities Subject to Compromise, Retained Obligation of Divested Businesses | The amount of retained obligations related to divested businesses included in liabilities subject to compromise. |
Liability for Asbestos and Environmental Claims, Gross | Carrying amount as of the balance sheet date of reserves for the costs of settling insured claims and costs incurred in the claims settlement process attributable to asbestos and environmental claims, before estimated recoveries from reinsurers. |
Liability for Asbestos and Environmental Claims, Net | Carrying amount as of the balance sheet date of reserves for the costs of settling insured claims and costs incurred in the claims settlement process attributable to asbestos and environmental claims, net of estimated reinsurance recoveries. |
Liability for Catastrophe Claims, Carrying Amount | The amount of estimated liability as of the balance sheet date for the specific conflagration, earthquake, windstorm, explosion, or similar event. |
Liability for Future Policy Benefit by Product Segment, Interest Rate, Year of Issue | The assumed interest rate used to determine present value of future benefits to be paid to or on behalf of policyholders and related expenses less the present value of future net premiums using assumptions such as estimates of expected investment yields, mortality, morbidity, terminations and expenses, applicable at th... |
Liability for Unpaid Claims and Claims Adjustment Expense, Claims Paid, Current Year | Amount of payments to settle claims incurred in the current period and related claims settlement costs. |
Liability for Unpaid Claims and Claims Adjustment Expense, Claims Paid, Prior Years | Amount of payments to settle claims incurred in prior periods and related claims settlement costs. |
Liability for Unpaid Claims and Claims Adjustment Expense, Incurred Claims | Amount of expense for claims incurred and costs incurred in the claim settlement process. |
Life Settlement Contracts, Investment Method, Carrying Amount, Maturing after Rolling Year Five | Amount of life settlement contracts accounted for under the investment method maturing 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. |
Life Settlement Contracts, Investment Method, Carrying Amount, Maturing after Year Five | Amount of life settlement contracts accounted for under the investment method maturing 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. |
Life Settlement Contracts, Investment Method, Carrying Amount, Maturing in Next Rolling Twelve Months | Amount of life settlement contracts accounted for under the investment method maturing 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. |
Life Settlement Contracts, Investment Method, Carrying Amount, Maturing in Next Twelve Months | Amount of life settlement contracts accounted for under the investment method maturing 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. |
Life Settlement Contracts, Investment Method, Carrying Amount, Maturing in Remainder of Fiscal Year | Amount of life settlement contracts accounted for under the investment method maturing 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. |
Life Settlement Contracts, Investment Method, Carrying Amount, Maturing in Rolling Year Five | Amount of life settlement contracts accounted for under the investment method maturing 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. |
Life Settlement Contracts, Investment Method, Carrying Amount, Maturing in Rolling Year Four | Amount of life settlement contracts accounted for under the investment method maturing 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. |
Life Settlement Contracts, Investment Method, Carrying Amount, Maturing in Rolling Year Three | Amount of life settlement contracts accounted for under the investment method maturing 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. |
Life Settlement Contracts, Investment Method, Carrying Amount, Maturing in Rolling Year Two | Amount of life settlement contracts accounted for under the investment method maturing 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. |
Life Settlement Contracts, Investment Method, Carrying Amount, Maturing in Year Five | Amount of life settlement contracts accounted for under the investment method maturing 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. |
Life Settlement Contracts, Investment Method, Carrying Amount, Maturing in Year Four | Amount of life settlement contracts accounted for under the investment method maturing 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. |
Life Settlement Contracts, Investment Method, Carrying Amount, Maturing in Year Three | Amount of life settlement contracts accounted for under the investment method maturing 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. |
Life Settlement Contracts, Investment Method, Carrying Amount, Maturing in Year Two | Amount of life settlement contracts accounted for under the investment method maturing 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. |
Life Settlement Contracts, Investment Method, Face Value, Maturing after Rolling Year Five | Face value of the life insurance policies underlying the life settlement contracts accounted for under the investment method maturing 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 shee... |
Life Settlement Contracts, Investment Method, Face Value, Maturing after Year Five | Face value of the life insurance policies underlying the life settlement contracts accounted for under the investment method maturing 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. |
Life Settlement Contracts, Investment Method, Face Value, Maturing in Next Rolling Twelve Months | Face value of the life insurance policies underlying the life settlement contracts accounted for under the investment method maturing 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 da... |
Life Settlement Contracts, Investment Method, Face Value, Maturing in Next Twelve Months | Face value of the life insurance policies underlying the life settlement contracts accounted for under the investment method maturing 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. |
Life Settlement Contracts, Investment Method, Face Value, Maturing in Remainder of Fiscal Year | Face value of the life insurance policies underlying the life settlement contracts accounted for under the investment method maturing 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 she... |
Life Settlement Contracts, Investment Method, Face Value, Maturing in Rolling Year Five | Face value of the life insurance policies underlying the life settlement contracts accounted for under the investment method maturing 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 d... |
Life Settlement Contracts, Investment Method, Face Value, Maturing in Rolling Year Four | Face value of the life insurance policies underlying the life settlement contracts accounted for under the investment method maturing 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 ... |
Life Settlement Contracts, Investment Method, Face Value, Maturing in Rolling Year Three | Face value of the life insurance policies underlying the life settlement contracts accounted for under the investment method maturing 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 d... |
Life Settlement Contracts, Investment Method, Face Value, Maturing in Rolling Year Two | Face value of the life insurance policies underlying the life settlement contracts accounted for under the investment method maturing 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 ... |
Life Settlement Contracts, Investment Method, Face Value, Maturing in Year Five | Face value of the life insurance policies underlying the life settlement contracts accounted for under the investment method maturing 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. |
Life Settlement Contracts, Investment Method, Face Value, Maturing in Year Four | Face value of the life insurance policies underlying the life settlement contracts accounted for under the investment method maturing 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. |
Life Settlement Contracts, Investment Method, Face Value, Maturing in Year Three | Face value of the life insurance policies underlying the life settlement contracts accounted for under the investment method maturing 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. |
Life Settlement Contracts, Investment Method, Face Value, Maturing in Year Two | Face value of the life insurance policies underlying the life settlement contracts accounted for under the investment method maturing 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. |
Life Settlement Contracts, Investment Method, Number of Contracts, Maturing after Rolling Year Five | Number of life settlement contracts accounted for under the investment method maturing 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. |
Life Settlement Contracts, Investment Method, Number of Contracts, Maturing after Year Five | Number of life settlement contracts accounted for under the investment method maturing 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. |
Life Settlement Contracts, Investment Method, Number of Contracts, Maturing in Next Rolling Twelve Months | Number of life settlement contracts accounted for under the investment method maturing 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. |
Life Settlement Contracts, Investment Method, Number of Contracts, Maturing in Next Twelve Months | Number of life settlement contracts accounted for under the investment method maturing 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. |
Life Settlement Contracts, Investment Method, Number of Contracts, Maturing in Remainder of Fiscal Year | Number of life settlement contracts accounted for under the investment method maturing 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. |
Life Settlement Contracts, Investment Method, Number of Contracts, Maturing in Rolling Year Five | Number of life settlement contracts accounted for under the investment method maturing 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. |
Life Settlement Contracts, Investment Method, Number of Contracts, Maturing in Rolling Year Four | Number of life settlement contracts accounted for under the investment method maturing 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. |
Life Settlement Contracts, Investment Method, Number of Contracts, Maturing in Rolling Year Three | Number of life settlement contracts accounted for under the investment method maturing 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. |
Life Settlement Contracts, Investment Method, Number of Contracts, Maturing in Rolling Year Two | Number of life settlement contracts accounted for under the investment method maturing 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. |
Life Settlement Contracts, Investment Method, Number of Contracts, Maturing in Year Five | Number of life settlement contracts accounted for under the investment method maturing 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. |
Life Settlement Contracts, Investment Method, Number of Contracts, Maturing in Year Four | Number of life settlement contracts accounted for under the investment method maturing 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. |
Life Settlement Contracts, Investment Method, Number of Contracts, Maturing in Year Three | Number of life settlement contracts accounted for under the investment method maturing 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. |
Life Settlement Contracts, Investment Method, Number of Contracts, Maturing in Year Two | Number of life settlement contracts accounted for under the investment method maturing 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. |
Life Settlement Contracts, Investment Method, Premiums to be Paid after Rolling Year Five | Amount of life insurance premiums to keep the life settlement contracts accounted for under the investment method in force anticipated to be paid 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 ... |
Life Settlement Contracts, Investment Method, Premiums to be Paid after Year Five | Amount of life insurance premiums to keep the life settlement contracts accounted for under the investment method in force anticipated to be paid 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... |
Life Settlement Contracts, Investment Method, Premiums to be Paid in Next Rolling Twelve Months | Amount of life insurance premiums to keep the life settlement contracts accounted for under the investment method in force anticipated to be paid 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 bala... |
Life Settlement Contracts, Investment Method, Premiums to be Paid in Next Twelve Months | Amount of life insurance premiums to keep the life settlement contracts accounted for under the investment method in force anticipated to be paid 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 she... |
Subsets and Splits
No community queries yet
The top public SQL queries from the community will appear here once available.