Term stringlengths 4 195 | Explanation stringlengths 6 1.67k |
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Net Investment in Lease, Past Due | Amount of net investment in sales-type and direct financing leases, past due. |
Net Investment in Lease, Purchase | Amount of increase from purchase of net investment in sales-type and direct financing leases. |
Net Investment in Lease, Sale | Amount of decrease from sale of net investment in sales-type and direct financing leases. |
Off-Balance Sheet, Credit Loss, Liability | Amount of expected credit loss for credit exposure on off-balance-sheet commitment, including but not limited to, loan commitment, standby letter of credit, financial guarantee not accounted for as insurance. Excludes off-balance sheet credit exposure accounted for as insurance and instrument accounted for under deriva... |
Policyholder Account Balance, above Guaranteed Minimum Crediting Rate | Value above guaranteed minimum crediting rate on policyholder account balance. |
Policyholder Account Balance, Benefit Payment | Amount of cash outflow to policyholder account balance from benefit payment. |
Policyholder Account Balance, Guaranteed Minimum Credit Rating | Guaranteed minimum crediting rate on policyholder account balance. |
Policyholder Account Balance, Issuance | Amount of increase in liability for policyholder account balance from contract issuance. |
Policyholder Account Balance, Net Amount at Risk | Amount of guaranteed benefit in excess of current account balance of policyholder account balance. |
Policyholder Account Balance, Policy Charge | Amount of decrease in liability for policyholder account balance from policy charge. |
Policyholder Account Balance, Premium Received | Amount of cash inflow to policyholder account balance from premium received. |
Policyholder Account Balance, Surrender | Amount of decrease in liability for policyholder account balance from contract redemption. |
Policyholder Account Balance, Surrender and Withdrawal | Amount of decrease in liability for policyholder account balance from contract redemption and withdrawal of funds. |
Policyholder Account Balance, Weighted Average Crediting Rate | Weighted-average crediting rate for liability for policyholder account balance, calculated at a point in time. |
Policyholder Account Balance, Withdrawal | Amount of decrease in liability for policyholder account balance from withdrawal of funds. |
Premium Deficiency Testing Expense, Long-Duration Contract, Amount | Amount of expense for premium deficiency and loss recognition testing on long-duration contract issued by insurance entity. Excludes closed block. |
Present Value of Future Insurance Profit, Experience Adjustment | Amount of expense for writeoff from unexpected insurance contract termination, charged against previously capitalized present value of future profit of insurance contract acquired in business combination. |
Proceeds, Accounts Receivable, Previously Written Off, Recovery | Amount of cash inflow from recovery of accounts receivable previously written off. |
Proceeds, Contract with Customer, Asset, Previously Written Off, Recovery | Amount of cash inflow from recovery of right to consideration in exchange for good or service transferred to customer when right is conditioned on something other than passage of time, previously written off. |
Proceeds, Direct Financing Lease, Net Investment in Lease, Previously Written Off, Recovery | Amount of cash inflow from recovery of net investment in direct financing lease, previously written off. |
Proceeds, Net Investment in Lease, Previously Written Off, Recovery | Amount of cash inflow from recovery of net investment in sales-type and direct financing leases, previously written off. |
Proceeds, Sales-type Lease, Net Investment in Lease, Previously Written Off, Recovery | Amount of cash inflow from recovery of net investment in sales-type lease, previously written off. |
Reinsurance Recoverable, Allowance for Credit Loss, Recovery | Amount of increase in allowance for credit loss on reinsurance recoverable, from recovery. |
Reinsurance Recoverable, Not Past Due | Amount of reinsurance recoverable, not past due. |
Reinsurance Recoverable, Past Due | Amount of reinsurance recoverable past due. |
Sales-type Lease, Net Investment in Lease, 90 Days or More Past Due, Still Accruing | Amount of net investment in sales-type lease, 90 days or more past due and still accruing. |
Sales-type Lease, Net Investment in Lease, Allowance for Credit Loss | Amount of allowance for credit loss on net investment in sales-type lease. |
Sales-type Lease, Net Investment in Lease, Allowance for Credit Loss, Current | Amount of allowance for credit loss on net investment in sales-type lease, classified as current. |
Sales-type Lease, Net Investment in Lease, Allowance for Credit Loss, Noncurrent | Amount of allowance for credit loss on net investment in sales-type lease, classified as noncurrent. |
Sales-type Lease, Net Investment in Lease, Allowance for Credit Loss, Recovery | Amount of increase in allowance for credit loss on net investment in sales-type lease, from recovery. |
Sales-type Lease, Net Investment in Lease, Allowance for Credit Loss, Writeoff | Amount of writeoff of net investment in sales-type lease, charged against allowance for credit loss. |
Sales-type Lease, Net Investment in Lease, Change in Present Value, Interest Income | Amount of interest income on net investment in sales-type lease, from change in present value of expected cash flows, attributable to passage of time. |
Sales-type Lease, Net Investment in Lease, Nonaccrual | Amount of net investment in sales-type lease on nonaccrual status. |
Sales-type Lease, Net Investment in Lease, Nonaccrual, Interest Income | Amount of interest income on net investment in sales-type lease, on nonaccrual status. |
Sales-type Lease, Net Investment in Lease, Nonaccrual, No Allowance | Amount of net investment in sales-type lease on nonaccrual status with no allowance for credit loss. |
Sales-type Lease, Net Investment in Lease, Not Past Due | Amount of net investment in sales-type lease, not past due. |
Sales-type Lease, Net Investment in Lease, Originated Five or More Years before Latest Fiscal Year | Amount of net investment in sales-type lease originated five or more years prior to latest fiscal year. |
Sales-type Lease, Net Investment in Lease, Originated Four Years before Latest Fiscal Year | Amount of net investment in sales-type lease originated four years prior to latest fiscal year. |
Sales-type Lease, Net Investment in Lease, Originated in Current Fiscal Year | Amount of net investment in sales-type lease originated in current fiscal year. |
Sales-type Lease, Net Investment in Lease, Originated in Fiscal Year before Latest Fiscal Year | Amount of net investment in sales-type lease originated in fiscal year prior to latest fiscal year. |
Sales-type Lease, Net Investment in Lease, Originated Three Years before Latest Fiscal Year | Amount of net investment in sales-type lease originated three years prior to latest fiscal year. |
Sales-type Lease, Net Investment in Lease, Originated Two Years before Latest Fiscal Year | Amount of net investment in sales-type lease originated two years prior to latest fiscal year. |
Sales-type Lease, Net Investment in Lease, Past Due | Amount of net investment in sales-type lease, past due. |
Sales-type Lease, Net Investment in Lease, Purchase | Amount of increase from purchase of net investment in sales-type lease. |
Sales-type Lease, Net Investment in Lease, Sale | Amount of decrease from sale of net investment in sales-type lease. |
Securities Borrowed, Allowance for Credit Loss | Amount of allowance for credit loss on security borrowed. |
Securities Borrowed, Allowance for Credit Loss, Recovery | Amount of increase in allowance for credit loss on security borrowed, from recovery. |
Securities Borrowed, Allowance for Credit Loss, Writeoff | Amount of writeoff of security borrowed, charged against allowance for credit loss. |
Securities Borrowed, Decrease | Amount of decrease in security borrowed from settlement of transaction. |
Securities Borrowed, Increase | Amount of increase in security borrowed from entering into new transaction. |
Securities Purchased under Agreement to Resell, Allowance for Credit Loss, Writeoff | Amount of writeoff of security purchased under agreement to resell, charged against allowance for credit loss. |
Securities Purchased under Agreements to Resell, Allowance for Credit Loss | Amount of allowance for credit loss on security purchased under agreement to resell. |
Securities Purchased under Agreements to Resell, Allowance for Credit Loss, Recovery | Amount of increase in allowance for credit loss on security purchased under agreement to resell, from recovery. |
Securities Purchased under Agreements to Resell, Decrease | Amount of decrease from sale of security purchased under agreement to resell. |
Securities Purchased under Agreements to Resell, Increase | Amount of increase from purchase of security purchased under agreement to resell. |
Separate Account, Liability, Benefit Payment | Amount of cash outflow to separate account policyholder from benefit payment. |
Separate Account, Liability, Cash Surrender Value, Amount | Amount of separate account liability payable to policyholder upon surrender of contract before maturity. |
Separate Account, Liability, Deposit | Amount of cash inflow to separate account liability for cash received for deposit. |
Separate Account, Liability, Policy Charge | Amount of decrease in separate account liability from policy charge. |
Separate Account, Liability, Premium | Amount of cash inflow to separate account liability from premium collected from policyholder. |
Separate Account, Liability, Premium and Deposit | Amount of cash inflow to separate account liability from premium and deposit from cash received. |
Separate Account, Liability, Surrender | Amount of decrease in separate account liability from contract redemption. |
Separate Account, Liability, Surrender and Withdrawal | Amount of decrease in separate account liability from contract redemption and withdrawal of funds. |
Separate Account, Liability, Withdrawal | Amount of decrease in liability for separate account from withdrawal of funds. |
Tax Cuts and Jobs Act, Decrease in Deferred Tax Liability due to Transition Tax | Amount of decrease in deferred tax liability previously recognized attributable to taxable temporary differences from undistributed earnings of foreign subsidiary and other recognized entity now subject to transition tax. |
Tax Cuts and Jobs Act, Incomplete Accounting, Deferred Tax Liabilities, Provisional Undistributed Foreign Earnings | Amount of reasonable estimate for deferred tax liability attributable to taxable temporary differences from undistributed earnings of subsidiary and other recognized entity not within country of domicile. Includes, but is not limited to, other basis differences. |
Tax Cuts and Jobs Act, Incomplete Accounting, Transition Tax for Accumulated Foreign Earnings, Provisional Liability | Amount of reasonable estimate for tax liability for which accounting for tax effect from transition tax on accumulated earnings of controlled foreign corporation deemed repatriated is incomplete pursuant to Tax Cuts and Jobs Act. |
Tax Cuts and Jobs Act, Incomplete Accounting, Transition Tax for Accumulated Foreign Earnings, Provisional Liability, Current | Amount of reasonable estimate for tax liability for which accounting for tax effect from transition tax on accumulated earnings of controlled foreign corporation deemed repatriated is incomplete pursuant to Tax Cuts and Jobs Act, classified as current. |
Tax Cuts and Jobs Act, Incomplete Accounting, Transition Tax for Accumulated Foreign Earnings, Provisional Liability, Noncurrent | Amount of reasonable estimate for tax liability for which accounting for tax effect from transition tax on accumulated earnings of controlled foreign corporation deemed repatriated is incomplete pursuant to Tax Cuts and Jobs Act, classified as noncurrent. |
Tax Cuts and Jobs Act, Incomplete Accounting, Undistributed Accumulated Earnings of Foreign Subsidiary, Existing Unrecognized Deferred Tax Liability | Amount of deferred tax liability not recognized on undistributed accumulated earnings of foreign subsidiary and intended to be permanently reinvested outside country of domicile for which accounting for tax effect is incomplete pursuant to Tax Cuts and Jobs Act and no reasonable estimate is determined. |
Tax Cuts and Jobs Act, Incomplete Accounting, Undistributed Accumulated Earnings of Foreign Subsidiary, Provisional Unrecognized Deferred Tax Liability | Amount of reasonable estimate for deferred tax liability not recognized for temporary differences related to foreign subsidiary and intended to be permanently reinvested outside country of domicile for which accounting for tax effect is incomplete pursuant to Tax Cuts and Jobs Act. Temporary differences include, but ar... |
Tax Cuts and Jobs Act, Transition Tax for Accumulated Foreign Earnings, Liability | Amount of tax liability from transition tax on accumulated earnings of controlled foreign corporation deemed repatriated pursuant to Tax Cuts and Jobs Act. |
Tax Cuts and Jobs Act, Transition Tax for Accumulated Foreign Earnings, Liability, Current | Amount of tax liability from transition tax on accumulated earnings of controlled foreign corporation deemed repatriated pursuant to Tax Cuts and Jobs Act, classified as current. |
Tax Cuts and Jobs Act, Transition Tax for Accumulated Foreign Earnings, Liability, Noncurrent | Amount of tax liability from transition tax on accumulated earnings of controlled foreign corporation deemed repatriated pursuant to Tax Cuts and Jobs Act, classified as noncurrent. |
Accounts Receivable, Noncurrent, Accrued Interest, after Allowance for Credit Loss | Amount, after allowance for credit loss, of accrued interest on accounts receivable classified as noncurrent. |
Banking Regulation, Capital Conservation Buffer, Capital Conserved, Minimum | Minimum capital conservation buffer percentage required to avoid restriction on payout amount of eligible retained income as defined by regulatory framework. |
Banking Regulation, Capital Conservation Buffer, Common Equity Tier One Risk-Based Capital, Actual | Capital conservation buffer percentage calculated as Common Equity Tier 1 risk-based capital ratio after deduction of minimum Common Equity Tier 1 risk-based capital ratio as defined by regulatory framework. |
Banking Regulation, Capital Conservation Buffer, Tier One Risk-Based Capital, Actual | Capital conservation buffer percentage calculated as Tier 1 risk-based capital ratio after deduction of minimum Tier 1 risk-based capital ratio as defined by regulatory framework. |
Banking Regulation, Capital Conservation Buffer, Total Risk-Based Capital, Actual | Capital conservation buffer percentage calculated as total risk-based capital ratio after deduction of minimum total risk-based capital ratio as defined by regulatory framework. |
Banking Regulation, Common Equity Tier One Risk-Based Capital Ratio, Capital Adequacy, Minimum | Ratio of minimum Common Equity Tier 1 risk-based capital to risk-weighted assets required for capital adequacy as defined by regulatory framework. |
Banking Regulation, Common Equity Tier One Risk-Based Capital Ratio, Significantly Undercapitalized, Minimum | Ratio of minimum Common Equity Tier 1 risk-based capital to risk-weighted assets categorized as significantly undercapitalized as defined by regulatory framework for prompt corrective action. |
Banking Regulation, Common Equity Tier One Risk-Based Capital Ratio, Undercapitalized, Minimum | Ratio of minimum Common Equity Tier 1 risk-based capital to risk-weighted assets categorized as undercapitalized as defined by regulatory framework for prompt corrective action. |
Banking Regulation, Common Equity Tier One Risk-Based Capital Ratio, Well Capitalized, Minimum | Ratio of minimum Common Equity Tier 1 risk-based capital to risk-weighted assets categorized as well capitalized as defined by regulatory framework for prompt corrective action. |
Banking Regulation, Countercyclical Capital Buffer | Countercyclical capital buffer percentage as defined by regulatory framework. |
Banking Regulation, Global Systemically Important Bank (GSIB) Surcharge | Global systemically important bank (GSIB) surcharge percentage as defined by regulatory framework. |
Banking Regulation, Leverage Buffer, Actual | Leverage buffer percentage as defined by regulatory framework. |
Banking Regulation, Leverage Buffer, Minimum | Minimum leverage buffer percentage as defined by regulatory framework. |
Banking Regulation, Maximum Leverage Payout Amount | Amount of global systemically important bank's (GSIB) eligible retained income multiplied by applicable maximum leverage payout ratio as defined by regulatory framework. |
Banking Regulation, Maximum Leverage Payout Ratio | Maximum percentage of eligible retained income that can be paid out in distribution and discretionary bonus payment by global systemically important bank (GSIB) as defined by regulatory framework. |
Banking Regulation, Maximum Payout Amount | Amount of eligible retained income multiplied by applicable maximum payout ratio as defined by regulatory framework. |
Banking Regulation, Maximum Payout Ratio | Maximum percentage of eligible retained income that can be paid out in distribution and discretionary bonus payment as defined by regulatory framework. |
Banking Regulation, Supplementary Leverage Ratio, Capital Adequacy, Minimum | Ratio of minimum Tier 1 risk-based capital to total leverage exposure required for capital adequacy as defined by regulatory framework. |
Banking Regulation, Supplementary Leverage Ratio, Undercapitalized, Minimum | Ratio of minimum Tier 1 risk-based capital to total leverage exposure categorized as undercapitalized as defined by regulatory framework for prompt corrective action. |
Banking Regulation, Supplementary Leverage Ratio, Well Capitalized, Minimum | Ratio of minimum Tier 1 risk-based capital to total leverage exposure categorized as well capitalized as defined by regulatory framework for prompt corrective action. |
Banking Regulation, Tangible Equity Ratio, Actual | Ratio of tangible equity to total assets as defined by regulatory framework for prompt corrective action. |
Banking Regulation, Tangible Equity Ratio, Critically Undercapitalized, Maximum | Ratio of maximum tangible equity to total assets categorized as critically undercapitalized as defined by regulatory framework for prompt corrective action. |
Banking Regulation, Tier One Leverage Capital Ratio, Significantly Undercapitalized, Minimum | Ratio of minimum Tier 1 leverage capital to average assets categorized as significantly undercapitalized as defined by regulatory framework for prompt corrective action. |
Banking Regulation, Tier One Leverage Capital Ratio, Undercapitalized, Minimum | Ratio of minimum Tier 1 leverage capital to average assets categorized as undercapitalized as defined by regulatory framework for prompt corrective action. |
Banking Regulation, Tier One Risk-Based Capital Ratio, Significantly Undercapitalized, Minimum | Ratio of minimum Tier 1 risk-based capital to risk-weighted assets categorized as significantly undercapitalized as defined by regulatory framework for prompt corrective action. |
Banking Regulation, Tier One Risk-Based Capital Ratio, Undercapitalized, Minimum | Ratio of minimum Tier 1 risk-based capital to risk-weighted assets categorized as undercapitalized as defined by regulatory framework for prompt corrective action. |
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