List of Fundamental Accounting Concept Classes

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Line Financial Statement Location Class Required to report? May redefine or replace? May create new? May add new subclass? Maps to Primary US GAAP XBRL Taxonomy Concept
1 Balance sheet fac:Assets YES NO NO YES us-gaap:Assets
2 Balance sheet fac:CommitmentsAndContingencies NO NO NO NO us-gaap:CommitmentsAndContingencies
3 Balance sheet fac:CurrentAssets YES NO NO YES us-gaap:AssetsCurrent
4 Balance sheet fac:CurrentLiabilities YES NO NO YES us-gaap:LiabilitiesCurrent
5 Balance sheet fac:Equity YES NO NO NO us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest
6 Balance sheet fac:EquityAttributableToNoncontrollingInterest NO NO NO YES us-gaap:MinorityInterest
7 Balance sheet fac:EquityAttributableToParent NO NO NO YES us-gaap:StockholdersEquity
8 Balance sheet fac:Liabilities NO NO NO NO us-gaap:Liabilities
9 Balance sheet fac:LiabilitiesAndEquity YES NO NO NO us-gaap:LiabilitiesAndStockholdersEquity
10 Balance sheet fac:NoncurrentAssets NO NO NO YES us-gaap:AssetsNoncurrent
11 Balance sheet fac:NoncurrentLiabilities NO NO NO YES us-gaap:LiabilitiesNoncurrent
12 Balance sheet fac:RedeemableNoncontrollingInterest NO NO NO NO us-gaap:RedeemableNoncontrollingInterestEquityCarryingAmount
13 Balance sheet fac:TemporaryEquity NO NO NO NO us-gaap:TemporaryEquityCarryingAmountIncludingPortionAttributableToNoncontrollingInterests
14 Cash flow statement fac:ExchangeGainsLosses NO NO NO YES us-gaap:EffectOfExchangeRateOnCashAndCashEquivalents
15 Cash flow statement fac:NetCashFlow YES NO NO NO us-gaap:CashAndCashEquivalentsPeriodIncreaseDecrease
16 Cash flow statement fac:NetCashFlowContinuing NO NO NO NO us-gaap:NetCashProvidedByUsedInContinuingOperations
17 Cash flow statement fac:NetCashFlowDiscontinued NO NO NO NO us-gaap:NetCashProvidedByUsedInDiscontinuedOperations
18 Cash flow statement fac:NetCashFlowFromFinancingActivities YES NO NO NO us-gaap:NetCashProvidedByUsedInFinancingActivities
19 Cash flow statement fac:NetCashFlowFromFinancingActivitiesContinuing NO NO NO YES us-gaap:NetCashProvidedByUsedInFinancingActivitiesContinuingOperations
20 Cash flow statement fac:NetCashFlowFromFinancingActivitiesDiscontinued NO NO NO YES us-gaap:CashProvidedByUsedInFinancingActivitiesDiscontinuedOperations
21 Cash flow statement fac:NetCashFlowFromInvestingActivities YES NO NO NO us-gaap:NetCashProvidedByUsedInInvestingActivities
22 Cash flow statement fac:NetCashFlowFromInvestingActivitiesContinuing NO NO NO YES us-gaap:NetCashProvidedByUsedInInvestingActivitiesContinuingOperations
23 Cash flow statement fac:NetCashFlowFromInvestingActivitiesDiscontinued NO NO NO YES us-gaap:CashProvidedByUsedInInvestingActivitiesDiscontinuedOperations
24 Cash flow statement fac:NetCashFlowFromOperatingActivities YES NO NO NO us-gaap:NetCashProvidedByUsedInOperatingActivities
25 Cash flow statement fac:NetCashFlowFromOperatingActivitiesContinuing NO NO NO YES us-gaap:NetCashProvidedByUsedInOperatingActivitiesContinuingOperations
26 Cash flow statement fac:NetCashFlowFromOperatingActivitiesDiscontinued NO NO NO YES us-gaap:CashProvidedByUsedInOperatingActivitiesDiscontinuedOperations
27 Comprehensive income fac:ComprehensiveIncomeLoss NO NO NO NO us-gaap:ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest
28 Comprehensive income fac:ComprehensiveIncomeLossAttributableToNoncontrollingInterest NO NO NO NO us-gaap:ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest
29 Comprehensive income fac:ComprehensiveIncomeLossAttributableToParent NO NO NO NO us-gaap:ComprehensiveIncomeNetOfTax
30 Comprehensive income fac:OtherComprehensiveIncomeLoss NO NO NO YES us-gaap:OtherComprehensiveIncomeLossNetOfTax
31 General fac:BalanceSheetDate YES NO NO NO dei:DocumentPeriodEndDate
32 General fac:DocumentType YES NO NO NO dei:DocumentType
33 General fac:EntityCentralIndexKey YES NO NO NO dei:EntityCentralIndexKey
34 General fac:EntityFilerCategory YES NO NO NO dei:EntityFilerCategory
35 General fac:EntityRegistrantName YES NO NO NO dei:EntityRegistrantName
36 General fac:FiscalPeriodFocus YES NO NO NO dei:DocumentFiscalPeriodFocus
37 General fac:FiscalYearEnd YES NO NO NO dei:CurrentFiscalYearEndDate
38 General fac:FiscalYearFocus YES NO NO NO dei:DocumentFiscalYearFocus
39 General fac:TradingSymbol NO NO NO NO dei:TradingSymbol
40 Income statement fac:BenefitsCostsExpenses NO NO NO YES us-gaap:BenefitsLossesAndExpenses
41 Income statement fac:CostOfRevenue NO NO NO YES us-gaap:CostOfRevenue
42 Income statement fac:CostsAndExpenses NO NO NO YES us-gaap:CostsAndExpenses
43 Income statement fac:ExtraordinaryItemsOfIncomeExpenseNetOfTax NO NO NO YES us-gaap:ExtraordinaryItemNetOfTax
44 Income statement fac:GainLossOnSalePropertiesNetTax NO NO NO YES us-gaap:GainLossOnSaleOfPropertiesNetOfApplicableIncomeTaxes
45 Income statement fac:GrossProfit NO NO NO NO us-gaap:GrossProfit
46 Income statement fac:IncomeLossBeforeEquityMethodInvestments NO NO NO NO us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments
47 Income statement fac:IncomeLossFromContinuingOperationsAfterTax YES NO NO NO us-gaap:IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest
48 Income statement fac:IncomeLossFromContinuingOperationsBeforeTax YES NO NO NO us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest
49 Income statement fac:IncomeLossFromDiscontinuedOperationsNetOfTax NO NO NO NO us-gaap:IncomeLossFromDiscontinuedOperationsNetOfTax
50 Income statement fac:IncomeLossFromEquityMethodInvestments NO NO NO NO us-gaap:IncomeLossFromEquityMethodInvestments
51 Income statement fac:IncomeTaxExpenseBenefit YES NO NO YES us-gaap:IncomeTaxExpenseBenefit
52 Income statement fac:InterestAndDebtExpense YES NO NO YES us-gaap:InterestAndDebtExpense
53 Income statement fac:InterestAndDividendIncomeOperating NO NO NO YES us-gaap:InterestAndDividendIncomeOperating
54 Income statement fac:InterestExpenseOperating NO NO NO YES us-gaap:InterestExpense
55 Income statement fac:InterestIncomeExpenseAfterProvisionForLosses NO NO NO NO us-gaap:InterestIncomeExpenseAfterProvisionForLoanLoss
56 Income statement fac:InterestIncomeExpenseOperatingNet NO NO NO NO us-gaap:InterestIncomeExpenseNet
57 Income statement fac:NetIncomeLoss YES NO NO NO us-gaap:ProfitLoss
58 Income statement fac:NetIncomeLossAttributableToNoncontrollingInterest NO NO NO NO us-gaap:NetIncomeLossAttributableToNoncontrollingInterest
59 Income statement fac:NetIncomeLossAttributableToParent NO NO NO NO us-gaap:NetIncomeLoss
60 Income statement fac:NetIncomeLossAvailableToCommonStockholdersBasic NO NO NO NO us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic
61 Income statement fac:NoninterestExpense NO NO NO YES us-gaap:NoninterestExpense
62 Income statement fac:NoninterestIncome NO NO NO YES us-gaap:NoninterestIncome
63 Income statement fac:NonoperatingIncomeLoss NO NO NO YES us-gaap:NonoperatingIncomeExpense
64 Income statement fac:OperatingExpenses YES NO NO YES us-gaap:OperatingExpenses
65 Income statement fac:OperatingIncomeLoss YES NO NO NO us-gaap:OperatingIncomeLoss
66 Income statement fac:OtherOperatingIncomeExpenses NO NO NO YES us-gaap:OtherOperatingIncome
67 Income statement fac:PreferredStockDividendsAndOtherAdjustments NO NO NO YES us-gaap:PreferredStockDividendsAndOtherAdjustments
68 Income statement fac:ProvisionForLoanLeaseAndOtherLosses NO NO NO NO us-gaap:ProvisionForLoanLeaseAndOtherLosses
69 Income statement fac:Revenues YES NO NO YES us-gaap:Revenues
70 Income statement fac:RevenuesExcludingInterestDividends NO NO NO YES us-gaap:RevenuesExcludingInterestAndDividends
71 Income statement fac:RevenuesNetInterestExpense NO NO NO YES us-gaap:RevenuesNetOfInterestExpense

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