Banking & Savings Balance Sheet Tags
Balance sheet tags have quarter and annual period types.
| Name | Tag | Category | Definition |
|---|---|---|---|
| Cash and Due From Banks | CashDueFromBanks | Assets | For banks and other depository institutions: Includes cash on hand (currency and coin), cash items in process of collection, noninterest bearing deposits due from other financial institutions (including corporate credit unions), and noninterest bearing balances with the Federal Reserve Banks, Federal Home Loan Banks and central banks. |
| Restricted Cash and Investments | RestrictedCashInvestments | Assets | Cash and investments whose use in whole or in part is restricted for the long-term, generally by contractual agreements or regulatory requirements. |
| Interest-Bearing Deposits in Banks | InterestBearingDepositsBanks | Assets | For banks and other depository institutions (including Federal Reserve Banks, if applicable): Interest-bearing deposits in other financial institutions for relatively short periods of time including, for example, certificates of deposits, which are presented separately from cash on the balance sheet. |
| Federal Funds Sold | FederalFundsSold | Assets | Includes: (1) the amount outstanding of funds lent to other depository institutions, securities brokers, or securities dealers in the form of Federal Funds sold; for example, immediately available funds lent under agreements or contracts that mature in one business day or roll over under a continuing contract, regardless of the nature of the transaction or the collateral involved, excluding overnight lending for commercial and industrial purposes. Also include Federal Funds sold under agreements to resell on a gross basis, excluding (1) sales of term Federal Funds, (2) due bills representing purchases of securities or other assets by the reporting bank that have not yet been delivered and similar instruments, (3) resale agreements that mature in more than one business day involving assets other than securities, and (4) yield maintenance dollar repurchase agreements (Federal Funds Sold) and (2) the dollar amount outstanding of funds lent in the form of security resale agreements regardless of maturity, if the agreement requires the bank to resell the identical security purchased or a security that meets the definition of substantially the same in the case of a dollar roll. Also include purchases of participations in pools of securities, regardless of maturity (Securities Purchased Under Agreements to Re-sell). |
| Trading Securities | TradingSecurities | Assets | Amount of investments in debt and equity securities and other forms of securities that provide ownership interests classified as trading. |
| Investment Securities | InvestmentSecurities | Assets | Amount of debt and equity financial instruments classified as either held-to-maturity or available-for-sale. |
| Loans Held For Sale | LoansHeldForSale | Assets | Amount of loans held for sale, including but not limited to, commercial and consumer loans. Excludes loans and leases covered under loss sharing agreements and loans classified as debt securities. |
| Loans | Loans | Assets | Amount before allowance of loans and leases held in portfolio, including but not limited to, commercial and consumer loans. Includes deferred interest and fees, undisbursed portion of loan balance, unamortized costs and premiums and discounts from face amounts. |
| Allowance For Loan Losses | AllowanceForLoanLosses | Assets | Amount of allowance to cover probable credit losses on loans and leases. Includes carryover of or adjustments to the allowance for loan losses in connection with business combinations. |
| Net Loans | NetLoans | Assets | Amount after allowance and deduction of deferred interest and fees, unamortized costs and premiums and discounts from face amounts, of loans and leases held in portfolio, including but not limited to, commercial and consumer loans. |
| Premises and Equipment, Net | PremisesEquipmentNet | Assets | Amount after accumulated depreciation, depletion and amortization of physical assets used in the normal conduct of business to produce goods and services and not intended for resale. Examples include, but are not limited to, land, buildings, machinery and equipment, office equipment, and furniture and fixtures. |
| Goodwill | Goodwill | Assets | Amount after accumulated impairment loss of an asset representing future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized. |
| Servicing Rights | ServicingRights | Assets | Aggregate amount of servicing assets that are subsequently measured at fair value and servicing assets that are subsequently measured using the amortization method. |
| Intangible Assets, Net | IntangibleAssetsNet | Assets | Amount after amortization of assets, excluding financial assets and goodwill, lacking physical substance with a finite life. |
| Other Real Estate Owned | OtherRealEstateOwned | Assets | Carrying amount as of the balance sheet date of other real estate and foreclosed assets. Other real estate may include real estate investments, real estate loans that qualify as investments in real estate, and premises that are no longer used in operations may also be included in real estate owned. Foreclosed assets include all assets obtained in full or partial satisfaction of a debt arrangement through foreclosure proceedings. |
| Deferred Tax Assets | DeferredTaxAssets | Assets | Amount, after allocation of valuation allowances and deferred tax liability, of deferred tax asset attributable to deductible differences and carryforwards, netted by jurisdiction. |
| Divestment Assets | DivestmentAssets | Assets | Amount classified as assets attributable to disposal group held for sale or disposed of. |
| Other Assets | OtherAssets | Assets | The aggregate carrying amounts, as of the balance sheet date, of assets not separately disclosed in the balance sheet. |
| Total Assets | TotalAssets | Assets | Sum of the carrying amounts as of the balance sheet date of all assets that are recognized. Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events. |
| Noninterest-Bearing Deposits | NoninterestBearingDeposits | Liabilities | The aggregate amount of all domestic and foreign noninterest-bearing deposits liabilities held by the entity. |
| Interest-Bearing Deposits | InterestBearingDeposits | Liabilities | The aggregate of all domestic and foreign interest-bearing deposit liabilities. |
| Total Deposits | Total Deposits | Liabilities | The aggregate of all deposit liabilities held by the entity, including foreign and domestic, interest and noninterest bearing; may include demand deposits, saving deposits, Negotiable Order of Withdrawal (NOW) and time deposits among others. |
| Federal Funds Purchased and Repurchase Agreements | FederalFundsPurchasedRepurchaseAgreements | Liabilities | Amount after offset of short term borrowing where a bank borrows, at the federal funds rate, from another bank and securities that an entity sells and agrees to repurchase at a specified date for a specified price. |
| Short-Term Debt | ShortTermDebt | Liabilities | Reflects the total carrying amount as of the balance sheet date of debt having initial terms less than one year or the normal operating cycle, if longer. |
| Long-Term Debt and Capital Lease Obligations | LongTermDebtCapitalLeaseObligations | Liabilities | Sum of the carrying values as of the balance sheet date of all long-term debt, which is debt initially having maturities due after one year from the balance sheet date or beyond the operating cycle, if longer, but excluding the portions thereof scheduled to be repaid within one year or the normal operating cycle, if longer plus capital lease obligations due to be paid more than one year after the balance sheet date. |
| Employee Related Liabilities | EmployeeRelatedLiabilities | Liabilities | Aggregate carrying value as of the balance sheet date of the liabilities for all employee compensation arrangements. |
| Deferred Tax Liabilities | DeferredTaxLiabilities | Liabilities | Amount, after deferred tax asset, of deferred tax liability attributable to taxable differences, netted by jurisdiction. |
| Divestment Liabilities | DivestmentLiabilities | Liabilities | Amount classified as liabilities attributable to disposal group held for sale or disposed of. |
| Accrued Expenses and Other Liabilities | AccruedExpensesOtherLiabilities | Liabilities | Sum of the carrying values as of the balance sheet date of obligations incurred through that date, including liabilities incurred and payable to vendors for goods and services received, taxes, interest, rent and utilities, compensation costs, payroll taxes and fringe benefits (other than pension and postretirement obligations), contractual rights and obligations, and statutory obligations. |
| Total Liabilities | TotalLiabilities | Liabilities | Sum of the carrying amounts as of the balance sheet date of all liabilities that are recognized. Liabilities are probable future sacrifices of economic benefits arising from present obligations of an entity to transfer assets or provide services to other entities in the future. |
| Preferred Stock | PreferredStock | Equity | Value of all nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer) held by shareholders, which is net of related treasury stock. May be all or a portion of the number of preferred shares authorized. These shares represent the ownership interest of the preferred shareholders. |
| Common Stock | CommonStock | Equity | Aggregate par or stated value of issued nonredeemable common stock (or common stock redeemable solely at the option of the issuer). This item includes treasury stock repurchased by the entity. |
| Additional Paid In Capital | AdditionalPaidInCapital | Equity | Excess of issue price over par or stated value of the entity's capital stock and amounts received from other transactions involving the entity's stock or stockholders. Includes adjustments to additional paid in capital. Some examples of such adjustments include recording the issuance of debt with a beneficial conversion feature and certain tax consequences of equity instruments awarded to employees. |
| Treasury Stock | TreasuryStock | Equity | The amount allocated to treasury stock. Treasury stock is common and preferred shares of an entity that were issued, repurchased by the entity, and are held in its treasury. |
| Accumulated Other Comprehensive Income | AccumulatedOtherComprehensiveIncome | Equity | Accumulated change in equity from transactions and other events and circumstances from non-owner sources, net of tax effect, at period end. Excludes Net Income (Loss), and accumulated changes in equity from transactions resulting from investments by owners and distributions to owners. Includes foreign currency translation items, certain pension adjustments, unrealized gains and losses on certain investments in debt and equity securities, other than temporary impairment (OTTI) losses related to factors other than credit losses on available-for-sale and held-to-maturity debt securities that an entity does not intend to sell and it is not more likely than not that the entity will be required to sell before recovery of the amortized cost basis, as well as changes in the fair value of derivatives related to the effective portion of a designated cash flow hedge. |
| Retained Earnings (Deficit) | RetainedEarningsDeficit | Equity | The cumulative amount of the reporting entity's undistributed earnings or deficit. |
| ESOP and Employee Related Equity | ESOPEmployeeRelatedEquity | Equity | Value of stock issued under share-based plans to employees or officers which is the unearned portion, accounted for under the fair value method. Fair value of unearned shares for all classes of common stock and nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer) held by an employee stock ownership plan (ESOP). Includes the sale of shares or the issuance treasury shares to an ESOP. |
| Other Equity | OtherEquity | Equity | Aggregate carrying amount, as of the balance sheet date, of equity that is not appropriately classified elsewhere in the balance sheet. |
| Total Equity Attributable to Parent | TotalEquityAttributableParent | Equity | Total of all stockholders' equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which are attributable to the parent. The amount of the economic entity's stockholders' equity attributable to the parent excludes the amount of stockholders' equity which is allocable to that ownership interest in subsidiary equity which is not attributable to the parent (noncontrolling interest, minority interest). This excludes temporary equity and is sometimes called permanent equity. |
| Noncontrolling Interest | NoncontrollingInterest | Equity | Total of all stockholders' equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which is directly or indirectly attributable to that ownership interest in subsidiary equity which is not attributable to the parent (that is, noncontrolling interest, previously referred to as minority interest). |
| Total Equity | TotalEquity | Equity | Total of Stockholders' Equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity including portions attributable to both the parent and noncontrolling interests (previously referred to as minority interest), if any. The entity including portions attributable to the parent and noncontrolling interests is sometimes referred to as the economic entity. This excludes temporary equity and is sometimes called permanent equity. |
| Total Liabilities and Equity | TotalLiabilitiesEquity | Parenthetical | Total of all Liabilities and Equity items. |
| Preferred Stock, Par Value | PreferredStockParValue | Parenthetical | Face amount or stated value per share of nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer); generally not indicative of the fair market value per share. |
| Preferred Stock, Shares Authorized | PreferredStockSharesAuthorized | Parenthetical | The maximum number of nonredeemable preferred shares (or preferred stock redeemable solely at the option of the issuer) permitted to be issued by an entity's charter and bylaws. |
| Preferred Stock, Shares Issued | PreferredStockSharesIssued | Parenthetical | Total number of nonredeemable preferred shares (or preferred stock redeemable solely at the option of the issuer) issued to shareholders (includes related preferred shares that were issued, repurchased, and remain in the treasury). May be all or portion of the number of preferred shares authorized. Excludes preferred shares that are classified as debt. |
| Preferred Stock, Shares Outstanding | PreferredStockSharesOutstanding | Parenthetical | Aggregate share number for all nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer) held by stockholders. Does not include preferred shares that have been repurchased. |
| Preferred Stock, Treasury Shares | PreferredStockTreasuryShares | Parenthetical | Number of preferred shares that were previously issued and that were repurchased by the issuing entity and held in treasury on the financial statement date. This stock has no voting rights and receives no dividends. |
| Preferred Stock, Liquidation Value | PreferredStockLiquidationValue | Parenthetical | The per share liquidation preference (or restrictions) of nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer) that has a preference in involuntary liquidation considerably in excess of the par or stated value of the shares. The liquidation preference is the difference between the preference in liquidation and the par or stated values of the share. |
| Common Stock, Class A, Par Value | CommonStockClassAParValue | Parenthetical | Face amount or stated value of Class A common stock per share; generally not indicative of the fair market value per share. |
| Common Stock, Class A, Shares Authorized | CommonStockClassASharesAuthorized | Parenthetical | The maximum number of Class A common shares permitted to be issued by an entity's charter and bylaws. |
| Common Stock, Class A, Shares Issued | CommonStockClassASharesIssued | Parenthetical | Total number of Class A common shares of an entity that have been sold or granted to shareholders (includes common shares that were issued, repurchased and remain in the treasury). These shares represent capital invested by the firm's shareholders and owners, and may be all or only a portion of the number of shares authorized. Shares issued include shares outstanding and shares held in the treasury. |
| Common Stock, Class A, Shares Outstanding | CommonStockClassASharesOutstanding | Parenthetical | Number of shares of Class A common stock outstanding. Common stock represent the ownership interest in a corporation. |
| Common Stock, Class A, Treasury Shares | CommonStockClassATreasuryShares | Parenthetical | Number of Class A common shares that were previously issued and that were repurchased by the issuing entity and held in treasury on the financial statement date. This stock has no voting rights and receives no dividends. |
| Common Stock, Class B, Par Value | CommonStockClassBParValue | Parenthetical | Face amount or stated value of Class B common stock per share; generally not indicative of the fair market value per share. |
| Common Stock, Class B, Shares Authorized | CommonStockClassBSharesAuthorized | Parenthetical | The maximum number of Class B common shares permitted to be issued by an entity's charter and bylaws. |
| Common Stock, Class B, Shares Issued | CommonStockClassBSharesIssued | Parenthetical | Total number of Class B common shares of an entity that have been sold or granted to shareholders (includes common shares that were issued, repurchased and remain in the treasury). These shares represent capital invested by the firm's shareholders and owners, and may be all or only a portion of the number of shares authorized. Shares issued include shares outstanding and shares held in the treasury. |
| Common Stock, Class B, Shares Outstanding | CommonStockClassBSharesOutstanding | Parenthetical | Number of shares of Class B common stock outstanding. Common stock represent the ownership interest in a corporation. |
| Common Stock, Class B, Treasury Shares | CommonStockClassBTreasuryShares | Parenthetical | Number of Class B common shares that were previously issued and that were repurchased by the issuing entity and held in treasury on the financial statement date. This stock has no voting rights and receives no dividends. |
| Common Stock, Class C, Par Value | CommonStockClassCParValue | Parenthetical | Face amount or stated value of Class C common stock per share; generally not indicative of the fair market value per share. |
| Common Stock, Class C, Shares Authorized | CommonStockClassCSharesAuthorized | Parenthetical | The maximum number of Class C common shares permitted to be issued by an entity's charter and bylaws. |
| Common Stock, Class C, Shares Issued | CommonStockClassCSharesIssued | Parenthetical | Total number of Class C common shares of an entity that have been sold or granted to shareholders (includes common shares that were issued, repurchased and remain in the treasury). These shares represent capital invested by the firm's shareholders and owners, and may be all or only a portion of the number of shares authorized. Shares issued include shares outstanding and shares held in the treasury. |
| Common Stock, Class C, Shares Outstanding | CommonStockClassCSharesOutstanding | Parenthetical | Number of shares of Class C common stock outstanding. Common stock represent the ownership interest in a corporation. |
| Common Stock, Class C, Treasury Shares | CommonStockClassCTreasuryShares | Parenthetical | Number of Class C common shares that were previously issued and that were repurchased by the issuing entity and held in treasury on the financial statement date. This stock has no voting rights and receives no dividends. |