Term stringlengths 4 195 | Explanation stringlengths 6 1.67k |
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Interest and Fee Income, Loans and Leases | The aggregate interest and fee income generated by: (1) loans the Entity has positive intent and ability to hold for the foreseeable future, or until maturity or payoff, including commercial and consumer loans, whether domestic or foreign, which may consist of: (a) industrial and agricultural; (b) real estate; and (c) real estate construction loans; (d) trade financing; (e) lease financing; (f) home equity lines-of-credit; (g) automobile and other vehicle loans; and (h) credit card and other revolving-type loans and (2) loans and leases held-for-sale which may include mortgage loans, direct financing, and sales-type leases. |
Interest and Fee Income, Loans and Leases Held-for-sale | The amount of interest and fee income earned from loans held-for-sale, including mortgage loans, and interest earned from direct financing and sales-type leases held-for-sale. |
Interest and Fee Income, Loans and Leases Held-in-portfolio | Interest and fee income generated by loans the Entity intends and has the ability to hold for the foreseeable future, or until maturity or payoff, including commercial and consumer loans, whether domestic or foreign, which may consist of: (1) industrial and agricultural; (2) real estate; and (3) real estate construction loans; (4) trade financing; (5) lease financing; (6) home equity lines-of-credit; (7) automobile and other vehicle loans; and (8) credit card and other revolving-type loans. Also includes interest income for leases held by the Entity. |
Interest and Fee Income, Loans, Commercial | Interest and fee income related to commercial loans including industrial and agricultural, real estate (commercial and residential, construction and development), trade financing, and lease financing. |
Interest and Fee Income, Loans, Commercial and Residential, Real Estate | Interest and fee income from commercial and residential real estate loans. |
Interest and Fee Income, Loans, Commercial, Industrial, and Agricultural Loans | Interest and fee income generated from all commercial, industrial, and agricultural loans. |
Interest and Fee Income, Loans, Commercial, Real Estate | Interest and fee income generated from loans secured by commercial properties. Examples of properties commonly securing commercial real estate loans may include office buildings, apartment buildings, shopping centers, industrial property, and hotels. |
Interest and Fee Income, Loans, Consumer | Interest and fee income generated from consumer loans. Consumer loans are loans to individuals for household, family, and other personal expenditures. Such loans include residential mortgages, home equity lines-of-credit, automobiles and marine transport loans, credit card transactions, and others. |
Interest and Fee Income, Loans, Consumer, Home Equity | Interest and fee income from home equity lines-of-credit extended to individuals (borrowers). Such loans are generally secured by the borrower's equity in her or his home. |
Interest and Fee Income, Loans, Consumer Installment, Automobiles, Marine, and Other Vehicles | Interest and fee income generated by automobile, marine, and other vehicle loans made to individuals. |
Interest and Fee Income, Loans, Consumer Installment, Credit Card | Interest and fee income from credit card balances due from individuals. Such loans are considered revolving credit arrangements. |
Interest and Fee Income, Loans, Consumer, Real Estate | Interest and fee income generated from loans secured by one- to four-family residential properties. This item excludes home equity lines-of-credit. |
Interest and Fee Income, Loans, Foreign | Interest and fee income generated by commercial and consumer loans, made by foreign branches of the reporting entity, which may include loans to foreign governments, foreign banks and other financial institutions, commercial and industrial entities, and citizens of not domiciled in the same country as the reporting entity. |
Interest and Fee Income, Loans Held-for-sale, Mortgages | Interest and fee income from mortgage loans considered to be held-for-sale. |
Interest and Fee Income, Loans, Lease Financing | Interest and fee income generated by direct lease financing which consists of an institution owning and leasing personal property for the use of its customers at the customers' specific request. |
Interest and Fee Income, Loans, Other Consumer | Interest and fee income from other loans extended to individual consumers. |
Interest and Fee Income, Loans, Real Estate Construction | Interest and fee income from loans used for real estate development and construction costs. Such loans are referred to as "Construction" loans or mortgages. |
Interest and Fee Income, Loans, Trade Financing | Interest and fee income generated by trade financing. Trade financing is a specialized area of commercial lending frequently used by businesses that engage in international activities. Such financing includes open account financing, sales on consignment, documentary collections, advances against collections, letters of credit, bankers' acceptances, factoring, and forfeiting. |
Interest and Fee Income, Nonmortgage Loans and Leases Held-for-sale | Amount of interest and fee income earned from loans held-for-sale, including interest earned from direct financing and sales-type leases held-for-sale, but excluding mortgage loans held-for sale. |
Interest and Fee Income, Other Loans | Interest and fee income derived from loans not otherwise specified in the existing taxonomy. |
Interest and Fee Income, Other Loans Held-for-sale | Interest and fee income from other loans considered to be held-for-sale not otherwise specified in the existing taxonomy. |
Interest and Other Income | The amount of interest income and other income recognized during the period. Included in this element is interest derived from investments in debt securities, cash and cash equivalents, and other investments which reflect the time value of money or transactions in which the payments are for the use or forbearance of money and other income from ancillary business-related activities (that is, excluding major activities considered part of the normal operations of the business). |
Interest-bearing Domestic Deposit, Checking | Amount of interest-bearing domestic checking deposit liabilities. |
Interest-bearing Domestic Deposit, Other | Amount of other interest-bearing domestic deposit liabilities. |
Interest Costs Capitalized Adjustment | Amount of interest costs capitalized disclosed as an adjusting item to interest costs incurred. |
Interest Credited to Policyholders Account Balances | Interest allocated to policyholders holding contracts under which the insurer must provide a guaranteed yield. |
Interest Expense | Amount of the cost of borrowed funds accounted for as interest expense. |
Interest Expense, Beneficial Interests Issued by Consolidated Variable Interest Entities | Interest expense on beneficial interests issued by consolidated variable interest entities. |
Interest Expense, Borrowings | Aggregate amount of interest expense on all borrowings. |
Interest Expense, Capital Securities | Interest expense incurred during the reporting period on capital securities issued by the reporting entity. |
Interest Expense, Commercial Paper | Interest expense incurred during the reporting period on commercial paper. |
Interest Expense, Demand Deposit Accounts | Interest expense incurred on demand deposit accounts that represent borrowings rather than outstanding drafts. |
Interest Expense, Domestic Deposits | The aggregate interest expense incurred on all domestic deposits. |
Interest Expense, Federal Funds Purchased | Gross expenses on the purchase of Federal funds at a specified price with a simultaneous agreement to sell the same to the same counterparty at a fixed or determinable price at a future date. |
Interest Expense, Federal Funds Purchased and Securities Sold under Agreements to Repurchase | The aggregate expense incurred on federal funds purchased and securities sold under agreements to repurchase. If amounts recognized as payables under repurchase agreements have been offset against amounts recognized as receivables under reverse repurchase agreements and reported as a net amount on the balance sheet, the income and expense from these agreements may be reported on a net basis. |
Interest Expense, Federal Home Loan Bank and Federal Reserve Bank Advances, Long-term | Interest expense incurred during the reporting period on long-term borrowings associated with Federal Home Loan Bank and Federal Reserve Bank advances. |
Interest Expense, Federal Home Loan Bank and Federal Reserve Bank Advances, Short-term | Interest expense incurred during the reporting period on short-term borrowings associated with Federal Home Loan Bank and Federal Reserve Bank advances. |
Interest Expense, Foreign Deposits | Interest expense on all foreign deposits. |
Interest Expense, Junior Subordinated Debentures | Interest expense incurred during the reporting period on junior subordinated debentures. Includes amortization of expenses incurred in the issuance of subordinated notes and debentures. |
Interest Expense, Long-term Debt | Aggregate amount of interest paid or due on all long-term debt. |
Interest Expense, Long-term Debt and Capital Securities | Total interest expense on long-term debt and capital securities. |
Interest Expense, Medium-term Notes | Interest expense on medium-Term notes. |
Interest Expense, Money Market Deposits | Interest expense incurred on all money market deposits. |
Interest Expense, Negotiable Order of Withdrawal (NOW) Deposits | Interest expense incurred on the amount of Negotiable Order of Withdrawal (NOW). Interest-bearing transaction account that combines the payable on demand feature of checks and investment feature of savings accounts. A NOW account is functionally an interest paying checking account. |
Interest Expense, NOW Accounts, Money Market Accounts, and Savings Deposits | The aggregate interest expense incurred on the following for deposits in domestic offices: (1) transaction accounts (NOW, and telephone and preauthorized transfer accounts), (2) money market deposits and (3) savings deposits. |
Interest Expense, Other Domestic Deposits | Interest expense incurred on other deposits in domestic offices. |
Interest Expense, Other Long-term Debt | Interest expense incurred on all other long-term debt, which may include (1) interest on long-term notes, and (2) amortization of issuance costs not otherwise separately disclosed. |
Interest Expense, Other Short-term Borrowings | Interest expense incurred during the reporting period on other short-term borrowings. |
Interest Expense, Related Party | Amount of interest expense incurred on a debt or other obligation to related party. |
Interest Expense, Savings Deposits | Interest expense incurred on all savings account deposits. |
Interest Expense, Securities Sold under Agreements to Repurchase | Gross expenses on securities sold coupled with an agreement to repurchase the same from the same counterparty at a fixed or determinable price within a fixed or variable time period. |
Interest Expense, Short-term Borrowings | The aggregate interest expense incurred on short-term borrowings including commercial paper and Federal funds purchased and securities sold under agreements to repurchase. |
Interest Expense, Short-term Borrowings Excluding Federal Funds and Securities Sold under Agreements to Repurchase | The aggregate interest expense incurred on short-term borrowings including commercial paper, Federal Home Loan Bank and Federal Reserve Bank advances and other short term borrowings. |
Interest Expense, Subordinated Notes and Debentures | Interest expense incurred during the reporting period on subordinated notes and debentures. Includes amortization of expenses incurred in the issuance of subordinated notes and debentures. |
Interest Expense, Time Deposits | The aggregate interest expense incurred on time deposits, including certificates of deposits, in domestic offices. |
Interest Expense, Time Deposits, $100,000 or More | Interest expense incurred on time deposits, including certificates of deposits, of $100,000 or more in domestic offices. |
Interest Expense, Time Deposits, Less than $100,000 | Interest expense incurred on time deposits, including certificates of deposits, less than $100,000 in domestic offices. |
Interest Expense, Trading Liabilities | Interest expense incurred on short positions arising from sales of securities and other assets, which the entity does not own, to other parties. Trading liabilities includes the fair value of derivative contracts held for trading that are in loss positions. |
Interest Expense, Trust Preferred Securities | The amount of interest incurred to a trust which has issued trust-preferred securities. In order to issue trust preferred securities, a sponsor forms a trust by investing a nominal amount of cash to purchase all of the voting common stock of the trust. The trust issues nonvoting, mandatorily redeemable preferred securities to outside investors in exchange for cash. The proceeds received from the issuance of the preferred securities, together with the cash received for issuing the common stock to the sponsor, is then loaned to the sponsor in exchange for a note which has the same terms as the trust preferred securities. Trust preferred securities possesses characteristics of both equity and debt issues and are generally issued by bank holding companies. |
Interest Income and Fees, Bankers Acceptances, Certificates of Deposit and Commercial Paper | Interest and fee income derived from banker's acceptances, certificates of deposit and commercial paper. |
Interest Income, Deposits with Financial Institutions | Interest income derived from funds deposited with both domestic and foreign financial institutions including funds in money market and other accounts. |
Interest Income, Domestic Deposits | Interest earned on deposits in United States money market accounts and other United States interest earning accounts. |
Interest Income, Federal Funds Sold | Interest income on federal funds sold. Federal funds sold represent the excess federal funds held by one commercial bank which it lends to another commercial bank, usually at an agreed-upon (federal funds) rate of interest. Such loans generally are of short-duration (overnight). |
Interest Income, Federal Funds Sold and Securities Purchased under Agreements to Resell | The aggregate interest income earned from (1) the lending of excess federal funds to another commercial bank requiring such for its legal reserve requirements and (2) securities purchased under agreements to resell. |
Interest Income, Foreign Deposits | Interest income generated from amounts on deposit with foreign entities located outside the United States of America. |
Interest Income, Money Market Deposits | Interest earned on funds deposited in US domestic money market accounts. |
Interest Income, Other | Amount of interest income earned from interest bearing assets not separately disclosed. |
Interest Income, Other Domestic Deposits | Interest earned on US domestic deposits other than funds deposited in money market accounts. |
Interest Income, Purchased Receivables | Interest earned from receivables purchased; for instance, receivables purchased through a factoring arrangement. |
Interest Income, Related Party | Amount of interest income earned from interest-bearing assets owed to the entity by related party. |
Interest Income, Securities, Corporate Debt, Operating | Amount of operating interest income, including amortization and accretion of premiums and discounts, on corporate debt securities. |
Interest Income, Securities, Mortgage Backed | Amount of operating interest income, including amortization and accretion of premiums and discounts, on securitized, pass-through debt securities collateralized by real estate mortgage loans. |
Interest Income, Securities, Other US Government | Interest income on securities issued by US government agencies not including US Treasury Securities. |
Interest Income, Securities Purchased under Agreements to Resell | Interest income derived from securities purchased under agreements to resell. The difference in the price at which the institution buys the securities and resells the securities represents interest for the use of the funds by the other party. Most repurchase and sale agreements involve obligations of the federal government or its agencies, but other financial instruments, such as commercial paper, banker's acceptances and negotiable certificates of deposits are sometimes used in such transactions. |
Interest Income, Securities, State and Municipal | Interest income, including any amortization and accretion (as applicable) of discounts and premiums, derived from debt securities issued by municipal governments, local taxing districts and US state government agencies. |
Interest Income, Securities, Operating, Taxable | Amount of operating interest income, including amortization and accretion of premiums and discounts, on securities subject to state, federal and other income tax. |
Interest Income, Securities, Operating, Tax Advantaged | Amount of operating interest income, including amortization and accretion of premiums and discounts, on securities subject to tax benefits. Excludes operating interest income on securities exempt from state, federal and other income tax. |
Interest Income, Securities, Operating, Tax Exempt | Amount of operating interest income, including amortization and accretion of premiums and discounts, on securities exempt from state, federal and other income tax. |
Interest Income, Securities, US Treasury | Interest income on US treasury securities. US treasury securities are negotiable debt obligations of the US government, secured by its full faith and credit and issued at various schedules and maturities. The income from treasury securities is exempt from state and local, but not federal, taxes. There are three types of securities issued by the US treasury (bonds, bills, and notes), which are distinguished by the amount of time from the initial sale of the bond to maturity. |
Interest Income, Securities, US Treasury and Other US Government | Amount of operating interest income, including amortization and accretion of premiums and discounts, on U.S. Treasury securities and other U.S. government securities. |
Interest Paid | The amount of cash paid for interest during the period. |
Interest Receivable and Other Assets | Carrying amount of interest earned but not received (also called accrued interest or accrued interest receivable) and carrying amounts of assets not separately disclosed. |
Inventory, Net of Allowances, Customer Advances and Progress Billings | Carrying amount (lower of cost or market) of inventories less all valuation, other allowances, and progress payments or customer advances received on long-term contracts or programs. Excludes noncurrent inventory balances (expected to remain on hand past one year or one operating cycle, if longer). |
Inventory, Noncurrent, Fair Value Disclosure | Fair value portion of inventory expected to be realized or consumed after one year or normal operating cycle, if longer. |
Investment Income, Dividend | Amount of dividend income on nonoperating securities. |
Investment Income, Interest | Amount before accretion (amortization) of purchase discount (premium) of interest income on nonoperating securities. |
Investment Income, Interest and Dividend | Amount before accretion (amortization) of purchase discount (premium) of interest income and dividend income on nonoperating securities. |
Investment in Physical Commodities, Fair Value Disclosure | Fair value of investment held in physical commodities, for example, but not limited to, gold, silver, platinum, crude oil, coal, sugar, rice, wheat. |
Investment Owned, at Cost | Cost of the investment. |
Investment Owned, Balance, Contracts | Balance held at close of period in number of contracts. |
Investment Owned, 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 Owned, Balance, Principal Amount | For investments which are quantified by principal amount, the principle balance held at close of period. |
Investment Owned, Balance, Shares | Balance held at close of period in number of shares. |
Investment Owned, Loaned for Short Sales, at Fair Value | The aggregate value of investments loaned for short sales. This is not required to be disclosed under Regulation S-X but is commonly reported by Funds. |
Investment Owned, Restricted, Carrying Value Per Unit at Date of Balance Sheet | The carrying value per unit of investment at date of related balance sheet. |
Investment Owned, Restricted, Cost | The cost of the restricted investment. |
Investment Owned, Subject to Option, Balance, Other Measure | The quantity of the investment that is subject to option. |
Investment Owned, Subject to Option, Price | The option price of the investment that is subject to option. |
Investment Owned, 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 Owned, 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. |
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