Split (1)

train · 6.51k rows

Term stringlengths 4 195	Explanation stringlengths 6 1.67k
Deposit Assets	The carrying amount of the asset transferred to a third party to serve as a deposit, which typically serves as security against failure by the transferor to perform under terms of an agreement.
Deposit Assets, Amortizaton Expense from Expirations	Amount of amortization expense from expiration of contracts underlying deposit assets.
Deposit Assets, Effect of Change in Present Value Assumptions Recorded as Expense	Amount of expense due to change in present value assumptions used to value deposit assets.
Deposit Assets, Effect of Change in Present Value Assumptions Resulting in Additions to Expected Recoveries	Amount of decrease in expense due to change in present value assumptions used to value deposit assets.
Deposit Assets, Effect of Change in Present Value Assumptions Resulting in Reductions to Expected Recoveries	Amount of increase in expense due to change in present value assumptions used to value deposit assets.
Deposit Assets, Present Value of Expected Recoveries	Present value of initial expected recoveries that will be reimbursed under the insurance or reinsurance contracts.
Deposit Liabilities, Effect of Change in Present Value Assumptions Recorded as Expense	Amount of expense due to change in the present value assumptions on expected recoveries.
Deposit Liabilities, Effect of Change in Present Value Assumptions Resulting in Additions to Expected Recoveries	Amount of expense from increase in deposit liabilities due to change in present value assumptions used to value expected recoveries.
Deposit Liabilities, Effect of Change in Present Value Assumptions Resulting in Reductions to Expected Recoveries	Amount of decrease in expense from decrease in deposit liabilities due to change in present value assumptions used to value expected recoveries.
Deposit Liabilities Reclassified as Loans Receivable	Amount of deposits held by the entity that have been reclassified as loan balances receivable, for example, but not limited to, overdrafts receivable.
Deposits, Money Market Deposits and Negotiable Order of Withdrawal (NOW)	Amount of deposits in accounts that offer many of the same services as checking accounts although transactions may be somewhat more limited, share some of the characteristics of a money market fund and are insured by the Federal government, also known as money market accounts. Also includes amount of deposits in interest-bearing transaction accounts at banks or savings and loans, that are restricted in regard to ownership and can usually only be held by individuals, nonprofit entities and governments. Negotiable order of withdrawal accounts differ from money market demand accounts as they typically have higher reserve requirements and no limit on the number of checks that can be written.
Depreciation, Depletion and Amortization, Nonproduction	The current period expense charged against earnings on long-lived, physical assets not used in production, and which are not intended for resale, to allocate or recognize the cost of such assets over their useful lives; or to record the reduction in book value of an intangible asset over the benefit period of such asset; or to reflect consumption during the period of an asset that is not used in production.
Depreciation and Amortization, Discontinued Operations	Amount of deprecation and amortization expense attributable to property, plant and equipment and intangible assets of discontinued operations.
Depreciation, Depletion and Amortization	The aggregate expense recognized in the current period that allocates the cost of tangible assets, intangible assets, or depleting assets to periods that benefit from use of the assets.
Derecognized Assets, Securitized or Asset-backed Financing Arrangement Assets and any Other Financial Assets Managed Together, Delinquent Amount at End of Period	This is the amount of the financial instruments that are considered delinquent (past due) at the end of the period.
Derecognized Assets, Securitized or Asset-backed Financing Arrangement Assets and any Other Financial Assets Managed Together, Net Credit Losses During Period	Net credit losses are charge-offs and are based on total loans outstanding during the period.
Continuing Involvement with Derecognized Transferred Financial Assets, Amount Outstanding	Amount of transferred financial assets in which the transferor has continuing involvement with the assets underlying the transaction that have been derecognized. Continuing involvement includes, but is not limited to, servicing, recourse, and restrictions on transferor's interests in transferred financial assets.
Derivative Asset, Collateral, Obligation to Return Cash, Offset	Amount of obligation to return cash collateral under master netting arrangements offset against derivative assets.
Derivative Asset, Fair Value, Gross Asset Including Not Subject to Master Netting Arrangement	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 not subject to a master netting arrangement and elected not to be offset.
Derivative Asset, Fair Value of Collateral	Fair value of securities received as collateral against derivative assets.
Derivative Asset, Fair Value, Offset Against Collateral, Net of Not Subject to Master Netting Arrangement, Policy Election	Fair value, after effects of master netting arrangements, deduction of assets not subject to a master netting arrangement and elected not to be offset, 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.
Derivative Asset, Not Offset, Policy Election Deduction	Fair value 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, elected not to be offset, deducted from derivative assets.
Derivative Asset, Not Subject to Master Netting Arrangement	Fair value 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, not subject to a master netting arrangement.
Derivative Asset, Not Subject to Master Netting Arrangement Deduction	Fair value 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, not subject to a master netting arrangement, deducted from derivative assets.
Derivative Asset, Securities Purchased under Agreements to Resell, Securities Borrowed, Amount Offset Against Collateral	Amount, after effects of master netting arrangements, of derivative assets, securities purchased under agreements to resell and securities borrowed offset against an obligation to return collateral under a master netting arrangement. Includes assets not subject to a master netting arrangement and not elected to be offset.
Derivative Asset, Securities Purchased under Agreements to Resell, Securities Borrowed, Collateral, Obligation to Return Cash	Amount of obligation to return cash collateral under master netting arrangements that have not been offset against derivative assets, securities purchased under agreements to resell and securities borrowed.
Derivative Asset, Securities Purchased under Agreements to Resell, Securities Borrowed, Collateral, Obligation to Return Securities	Amount of obligation to return securities collateral under master netting arrangements that have not been offset against derivative assets, securities purchased under agreements to resell and securities borrowed.
Derivative Asset, Securities Purchased under Agreements to Resell, Securities Borrowed, Gross Including Not Subject to Master Netting Arrangement	Amount, before effects of master netting arrangements, of derivative assets, securities purchased under agreements to resell and securities borrowed. Includes assets not subject to a master netting arrangement and elected not to be offset.
Derivative Asset, Securities Purchased under Agreements to Resell, Securities Borrowed, Not Offset, Policy Election Deduction	Amount of derivative assets, securities purchased under agreements to resell and securities borrowed, elected not to be offset, deducted from derivative assets, securities purchased under agreements to resell and securities borrowed.
Derivative Asset, Securities Purchased under Agreements to Resell, Securities Borrowed, Not Subject to Master Netting Arrangement Deduction	Amount of derivative assets, securities purchased under agreements to resell and securities borrowed, not subject to a master netting arrangement, deducted from derivative assets, securities purchased under agreements to resell and securities borrowed.
Derivative Asset, Securities Purchased under Agreements to Resell, Securities Borrowed, Offset Against Collateral, Net of Not Subject to Master Netting Arrangement, Policy Election	Amount, after effects of master netting arrangements, deduction of assets not subject to a master netting arrangement and elected not to be offset, of derivative assets, securities purchased under agreements to resell and securities borrowed, offset against an obligation to return collateral under a master netting arrangement.
Derivative, Average Basis Spread on Variable Rate	The average percentage points added to the reference rate to compute the variable rate on the group of interest rate derivatives.
Derivative, Average Cap Interest Rate	Average cap rate on a group of interest rate derivatives, such as interest rate caps or collars. If market rates exceed the cap rate, a payment or receipt is triggered on the contract.
Derivative, Average Cap Price	The average cap rate on a group of price risk derivatives such as caps or collars. A payment or receipt is triggered if the market rate exceeds the cap rate on the contract.
Derivative, Average Exchange Rate Cap	Average cap rate on a group of foreign currency derivatives for example, but not limited to, caps or collars.
Derivative, Average Exchange Rate Floor	Average floor rate on a group of foreign currency derivatives for example, but not limited to, floors or collars.
Derivative, Average Fixed Interest Rate	Average fixed interest rate related to the group of interest rate derivatives.
Derivative, Average Floor Interest Rate	Average floor rate on a group of interest rate derivatives, such as interest rate floor or collars. If market rates fall below the floor rate, a payment or receipt is triggered on the contract.
Derivative, Average Floor Price	The average floor rate on a group of price risk derivatives such as floors or collars. A payment or receipt is triggered if the market rate falls below the floor rate on the contract.
Derivative, Average Foreign Currency Option Strike Price	The average strike price on a group of foreign currency option contracts such as put options or call options.
Derivative, Average Forward Exchange Rate	Average contractual rate at which a foreign currency can be purchased or sold.
Derivative, Average Forward Interest Rate	Average stated rate on a group of interest rate forward or futures contracts.
Derivative, Average Forward Price	The average forward price on the group of price risk forward or futures contracts, such as gas futures contracts.
Derivative, Average Price Risk Option Strike Price	The average strike price on the group of price risk option contracts such as put options or call options.
Derivative, Average Swaption Interest Rate	Average fixed interest rate that will be received or paid upon exercise of a group of interest rate swaption contracts.
Derivative, Average Variable Interest Rate	Average variable interest rate related to the group of interest rate derivatives.
Derivative, Basis Spread on Variable Rate	The percentage points added to the reference rate to compute the variable rate on the interest rate derivative.
Derivative, Cap Interest Rate	Cap rate on an interest rate derivative such as an interest rate cap or collar. If market rates exceed the cap rate, a payment or receipt is triggered on the contract.
Derivative, Cap Price	The cap rate on a price risk derivative such as a cap or collar. A payment or receipt is triggered if the market rate exceeds the cap rate on the contract.
Derivative, Collateral, Obligation to Return Securities	Amount of obligation to return securities collateral under master netting arrangements that have not been offset against derivative assets.
Derivative, Collateral, Right to Reclaim Securities	Amount of right to receive securities collateral under master netting arrangements that have not been offset against derivative liabilities.
Derivative Credit Risk Valuation Adjustment, Derivative Assets	Amount of credit risk valuation adjustment to derivative assets to properly reflect the credit quality of the counterparties.
Derivative Credit Risk Valuation Adjustment, Derivative Liabilities	Amount of credit risk valuation adjustment to derivative liabilities to properly reflect the credit quality of the entity.
Derivative, Exchange Rate Cap	Cap rate on a foreign currency derivative for example, but not limited to, a cap or a collar.
Derivative, Exchange Rate Floor	Floor rate on a foreign currency derivative for example, but not limited to, a floor or a collar.
Derivative, Fixed Interest Rate	Fixed interest rate related to the interest rate derivative.
Derivative, Floor Interest Rate	Floor rate on an interest rate derivative such as an interest rate floor or collar. If market rates falls below the floor rate, a payment or receipt is triggered on the contract.
Derivative, Floor Price	Floor rate on a price risk derivative such as a floor or a collar. A payment or receipt is triggered if the market rate falls below the floor rate on the contract.
Derivative, Foreign Currency Option Strike Price	The strike price on the foreign currency option contract such as a put option or a call option.
Derivative, Forward Exchange Rate	Contractual rate at which a foreign currency can be purchased or sold.
Derivative, Forward Interest Rate	Stated rate on an interest rate forward or futures contract.
Derivative, Forward Price	The forward price on the price risk forward or futures contract, such as a gas futures contract.
Derivative, Gain on Derivative	Amount of increase in the fair value of derivatives recognized in the income statement.
Derivative Instruments and Hedges, Liabilities, Noncurrent	Fair value of liability arising from contracts that meet the criteria of being accounted for as derivative instruments, financial instrument or contract used to mitigate a specified risk (hedge), energy marketing activities (trading activities), expected to be settled after one year or beyond the normal operating cycle, if longer. Examples of energy marketing activities include, but are not limited to, trading of electricity, coal, natural gas and oil using financial instruments, including, but not limited to, forward contracts, options and swaps.
Derivative Liability, Fair Value, Gross Asset and Right to Reclaim Cash, Offset	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, and right to receive cash collateral under master netting arrangements.
Derivative Liability, Fair Value, Gross Liability Including Not Subject to Master Netting Arrangement	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 not subject to a master netting arrangement and elected not to be offset.
Derivative Liability, Fair Value of Collateral	Fair value of securities pledged as collateral against derivative liabilities.
Derivative Liability, Fair Value, Offset Against Collateral, Net of Not Subject to Master Netting Arrangement, Policy Election	Fair value, after effects of master netting arrangements, deduction of liabilities not subject to a master netting arrangement and elected not to be offset, 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.
Derivative Liability, Not Offset, Policy Election Deduction	Fair value 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 offset, deducted from derivative liabilities.
Derivative Liability, Not Subject to Master Netting Arrangement	Fair value 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, not subject to a master netting arrangement.
Derivative Liability, Not Subject to Master Netting Arrangement Deduction	Fair value 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, not subject to a master netting arrangement, deducted from derivative liabilities.
Derivative Liability, Securities Sold under Agreements to Repurchase, Securities Loaned, Collateral, Right to Reclaim Cash	Amount of right to receive cash collateral under master netting arrangements that have not been offset against derivative liabilities, securities sold under agreements to repurchase and securities loaned.
Derivative Liability, Securities Sold under Agreements to Repurchase, Securities Loaned, Collateral, Right to Reclaim Securities	Amount of right to receive securities collateral under master netting arrangements that have not been offset against derivative liabilities, securities sold under agreements to repurchase and securities loaned.
Derivative Liability, Securities Sold under Agreements to Repurchase, Securities Loaned, Gross Including Not Subject to Master Netting Arrangement	Amount, before effects of master netting arrangements, of derivative liabilities, securities sold under agreements to repurchase and securities loaned. Includes liabilities not subject to a master netting arrangement and elected not to be offset.
Derivative Liability, Securities Sold under Agreements to Repurchase, Securities Loaned, Not Offset, Policy Election Deduction	Amount of derivative liabilities, securities sold under agreements to repurchase and securities loaned, elected not to be offset, deducted from derivative liabilities, securities sold under agreements to repurchase and securities loaned.
Derivative Liability, Securities Sold under Agreements to Repurchase, Securities Loaned, Not Subject to Master Netting Arrangement Deduction	Amount of derivative liabilities, securities sold under agreements to repurchase and securities loaned, not subject to a master netting arrangement, deducted from derivative liabilities, securities sold under agreements to repurchase and securities loaned.
Derivative Liability, Securities Sold under Agreements to Repurchase, Securities Loaned, Offset Against Collateral, Net of Not Subject to Master Netting Arrangement, Policy Election	Amount, after effects of master netting arrangements, deduction of liabilities not subject to a master netting arrangement and elected not to be offset, of derivative liabilities, securities sold under agreements to repurchase and securities loaned, offset against a right to receive collateral.
Derivative, Loss on Derivative	Amount of decrease in the fair value of derivatives recognized in the income statement.
Derivative, Nonmonetary Notional Amount, Energy Measure	Nominal energy measure used to calculate payments on a derivative instrument.
Derivative, Nonmonetary Notional Amount, Flow Rate	Nominal flow rate used to calculate payments on a derivative instrument.
Derivative, Nonmonetary Notional Amount, Mass	Nominal mass used to calculate payments on a derivative instrument.
Derivative, Nonmonetary Notional Amount, Volume	Nominal volume used to calculate payments on a derivative instrument.
Derivative, Number of Instruments Held	The number of derivative instruments of a particular group held by the entity.
Derivative, Price Risk Option Strike Price	The strike price on the price risk option contract such as a put option or a call option.
Derivative, Swaption Interest Rate	Fixed interest rate that will be received or paid upon exercise of the interest rate swaption contract.
Derivative, Swap Type, Average Fixed Price	Average fixed price related to the group of price risk swap derivatives.
Derivative, Swap Type, Average Variable Price	Average variable price rate related to the group of price risk swap derivatives.
Derivative, Swap Type, Fixed Price	Fixed price related to the price risk swap derivative.
Derivative, Swap Type, Variable Price	Variable price rate related to the price risk swap derivative.
Derivative, Variable Interest Rate	Variable interest rate in effect as of the balance sheet date related to the interest rate derivative.
Development Costs, Period Cost	The capitalized costs incurred during the period (excluded from amortization) to obtain access to proved reserves and to provide facilities for extracting, treating, gathering and storing the oil and gas.
Development Wells Drilled, Net Nonproductive	The number of nonproductive development wells (dry wells) drilled in the geographic area. A dry well (hole) is a well found to be incapable of producing either oil or gas in sufficient quantities to justify completion as an oil or gas well. The number of wells drilled refers to the number of wells (holes) completed at any time during the fiscal years, regardless when drilling was initiated.
Development Wells Drilled, Net Productive	The number of productive developmental wells drilled in the geographic area. A productive well is a well that is not a dry well. The number of wells drilled refers to the number of wells (holes) completed at any time during the fiscal years, regardless when drilling was initiated.
Direct Premiums Earned	Amount, before premiums ceded to other entities and premiums assumed by the entity, of premiums earned.
Discontinued Operation, Amounts of Material Contingent Liabilities Remaining	Amounts of material contingent liabilities, for example, but not limited to, product or environmental liabilities or litigation, that remain with the entity despite the disposal of the disposal group that is classified as a component of the entity.
Disposal Group, Including Discontinued Operation, Accounts Payable and Accrued Liabilities	Amount classified as accounts payable and accrued liabilities attributable to disposal group held for sale or disposed of.
Disposal Group, Including Discontinued Operation, Accounts Payable and Accrued Liabilities, Current	Amount classified as accounts payable and accrued liabilities attributable to disposal group held for sale or disposed of, expected to be disposed of within one year or the normal operating cycle, if longer.
Disposal Group, Including Discontinued Operation, Accounts Payable, Current	Amount classified as accounts payable attributable to disposal group held for sale or disposed of, expected to be disposed of within one year or the normal operating cycle, if longer.
Disposal Group, Including Discontinued Operation, Accrued Income Tax Payable	Amount classified as income tax obligations attributable to disposal group held for sale or disposed of.
Disposal Group, Including Discontinued Operation, Accrued Income Tax Payable, Noncurrent	Amount classified as income tax obligations attributable to disposal group held for sale or disposed of, expected to be disposed of beyond one year or the normal operating cycle, if longer.

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