Disclosure informationOwn-share Lending Arrangement, by Lending Arrangement [Hierarchy]

The following resource provides information about the disclosure Own-share Lending Arrangement, by Lending Arrangement [Hierarchy] which has the name OwnShareLendingArrangementHierarchy which is used to refer to this disclosure.

OVERVIEW

Overview of disclosure.


Label:	Own-share Lending Arrangement, by Lending Arrangement [Hierarchy]
Name:	OwnShareLendingArrangementHierarchy
Parent Topic:	Debt
Documentation:	Disclosure of information about own-share lending arrangement.
Commentary:	This seems like a candidate for a [Table]. Can there be more than one lending arrangement?
SEC Level:	Detail
Information model:	[Hierarchy]
Completion state:	WIP
Status:	QUESTION
US GAAP XBRL Taxonomy Text Block:	NO TEXT BLOCK
US GAAP XBRL Taxonomy Network:	http://fasb.org/us-gaap/role/disclosure/Debt \| Machine-readable \| Human-readable

References to Accounting Standards Codification (ASC) for Concepts in Disclosure

Item	Description	Reference
1	FASB: Topic:440 Subtopic:10 Section:50 Paragraph:2	http://asc.fasb.org/extlink&oid=73718637&loc=d3e25287-109308
2	FASB: Topic:440 Subtopic:10 Section:50 Paragraph:6	http://asc.fasb.org/extlink&oid=73718637&loc=d3e25383-109308
3	FASB: Topic:470 Subtopic:10 Section:50 Paragraph:1	http://asc.fasb.org/extlink&oid=6802200&loc=d3e1835-112601

Examples

The following is a list of XBRL-based public company financial reports which contain this disclosure and provides an example of this disclosure:

Example Disclosure

Exemplars Available for Disclosure: Machine-Readable | Human-Readable

Entity Name and Text Block or Detailed Disclosure

Prototype

The following is a prototype of this example. The prototype shows the qualities of this disclosure:

Prototype of Disclosure (Representation structure): Machine Readable

Line	Label	Object Class (Data type)	Period Type	Balance	Report Element Name
1	Own-share Lending Arrangement, by Lending Arrangement [Hierarchy]	Concept (Text/String)	For Period		us-gaap:OwnshareLendingArrangementAbstract
2	Own-share Lending Arrangement, Description	Concept (Text/String)	For Period		us-gaap:OwnshareLendingArrangementDescription
3	Own-share Lending Arrangement, Shares, Issued	Concept (Shares)	As Of		us-gaap:OwnshareLendingArrangementSharesIssued
4	Own-share Lending Arrangement, Collateral	Concept (Monetary)	As Of	Credit	us-gaap:OwnshareLendingArrangementCollateral
5	Own-share Lending Arrangement, Reasons	Concept (Text/String)	For Period		us-gaap:OwnshareLendingArrangementReasons
6	Own-share Lending Arrangement, Shares, Outstanding, Value	Concept (Monetary)	As Of	Credit	us-gaap:OwnshareLendingArrangementSharesOutstandingValue
7	Own-share Lending Arrangement, Shares, Outstanding	Concept (Shares)	As Of		us-gaap:OwnshareLendingArrangementSharesOutstanding
8	Own-share Lending Arrangement, Earnings Per Share, Treatment	Concept (Text/String)	For Period		us-gaap:OwnshareLendingArrangementEarningsPerShareTreatment
9	Deferred Finance Costs, Own-share Lending Arrangement, Issuance Costs, Net, Classification	Concept (Text/String)	For Period		us-gaap:DeferredFinanceCostsOwnshareLendingArrangementIssuanceCostsNetClassification
10	Own-share Lending Arrangement, Dividends, Not Reimbursed	Concept (Monetary)	For Period	Debit	us-gaap:OwnshareLendingArrangementDividendsNotReimbursed

Business Rules

The following is a summary of the mechanical business rules for this disclosure. The mechanical business rules tie the facts of this disclosure together and also can be used to query for this disclosure:

Business Rules for Disclosure: Machine-Readable

From	Arcrole (predicate)	To
disclosures:OwnShareLendingArrangementHierarchy	rules-arcroles:disclosure-isSECType	fro:DisclosureType
disclosures:OwnShareLendingArrangementHierarchy	rules-arcroles:disclosure-hasConceptArrangementPattern	fro:Hierarchy

Disclosure Checklist

The following is a list of the accounting related business rules for this disclosure. (Note that this is a work in progress)

Manual Disclosure Checklist Items

Item	Level	Disclosure Checklist Item Label	Commentary	Related

Taxonomy

The following is a list of XBRL-based public company financial reports which contain this disclosure and provides an example of this disclosure:

To the extent possible under law, the person who associated CC0 with this work has waived all copyright and related or neighboring rights to this work.

Last updated: 5/4/2016 4:10:52 PM