Disclosure Descriptive Information
   
Label: Stock by Class
Name: StockByClass
Parent Topic: Equity
Documentation: Disclosure of details of information related to each class of an entity's stock.
Commentary: Inappropriate, break out by preferred, common. Seems like this disclosure should separate preferred and common stock, those would never be combined. Seems like shares authorized, issued, and outstanding would be requried.
Status:
US GAAP XBRL Taxonomy Text Block: us-gaap:ScheduleOfStockByClassTextBlock
Human Readable Examples: List of human readable examples
Machine Readable Examples: List of machine readable examples
Business rules (machine readable): XBRL Definition Relations
US GAAP XBRL Taxonomy Network: http://fasb.org/us-gaap/role/disclosure/Equity | XML | HTML
References to Accounting Standards Codification (ASC)
Item Description Reference
1 FASB: Topic:210 Subtopic:10 Section:S99 Paragraph:1 Subparagraph:(SX 210.5-02.28,29) http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682
2 FASB: Topic:235 Subtopic:10 Section:S99 Paragraph:1 Subparagraph:(SX 210.4-08.(d),(e)) http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690
3 FASB: Topic:480 Subtopic:10 Section:S99 Paragraph:1 http://asc.fasb.org/extlink&oid=27011957&loc=d3e177068-122764
4 FASB: Topic:505 Subtopic:10 Section:45 Paragraph:2 http://asc.fasb.org/extlink&oid=6403732&loc=d3e21300-112643
5 FASB: Topic:505 Subtopic:10 Section:50 Paragraph:10 http://asc.fasb.org/extlink&oid=6928386&loc=d3e21553-112644
6 FASB: Topic:505 Subtopic:10 Section:50 Paragraph:3 http://asc.fasb.org/extlink&oid=6928386&loc=d3e21475-112644
7 FASB: Topic:505 Subtopic:10 Section:50 Paragraph:4 http://asc.fasb.org/extlink&oid=6928386&loc=d3e21484-112644
8 FASB: Topic:505 Subtopic:10 Section:50 Paragraph:5 http://asc.fasb.org/extlink&oid=6928386&loc=d3e21488-112644
9 FASB: Topic:505 Subtopic:10 Section:50 Paragraph:6 http://asc.fasb.org/extlink&oid=6928386&loc=d3e21506-112644
10 FASB: Topic:505 Subtopic:10 Section:50 Paragraph:7 http://asc.fasb.org/extlink&oid=6928386&loc=d3e21521-112644
11 FASB: Topic:505 Subtopic:10 Section:50 Paragraph:8 http://asc.fasb.org/extlink&oid=6928386&loc=d3e21538-112644
12 FASB: Topic:505 Subtopic:10 Section:S99 Paragraph:1 http://asc.fasb.org/extlink&oid=27012166&loc=d3e187085-122770
Example Disclosure
Prototype of Disclosure
Line Label Object Class (Data type) Period Type Balance Report Element Name
1 Preferred Stock, Number of Shares, Par Value and Other Disclosures [Hierarchy] Concept (Text/String) For Period us-gaap:PreferredStockNumberOfSharesParValueAndOtherDisclosuresAbstract
2 Preferred Stock, Value, Issued Concept (Monetary) As Of Credit us-gaap:PreferredStockValue
3 Preferred Stock, Par or Stated Value Per Share Concept (Share) As Of us-gaap:PreferredStockParOrStatedValuePerShare
4 Preferred Stock, Shares Subscribed but Unissued Concept (Shares) As Of us-gaap:PreferredStockShareSubscriptions
5 Preferred Stock, Shares Authorized Concept (Shares) As Of us-gaap:PreferredStockSharesAuthorized
6 Preferred Stock, Shares Issued Concept (Shares) As Of us-gaap:PreferredStockSharesIssued
7 Preferred Stock, Shares Outstanding Concept (Shares) As Of us-gaap:PreferredStockSharesOutstanding
8 Preferred Stock, Voting Rights Concept (Text/String) For Period us-gaap:PreferredStockVotingRights
9 Preferred Stock, Call or Exercise Features Concept (Text/String) For Period us-gaap:PreferredStockCallOrExerciseFeatures
10 Preferred Stock, Dividend Rate, Percentage Concept (Percent) For Period us-gaap:PreferredStockDividendRatePercentage
11 Preferred Stock, Dividend Rate, Per-Dollar-Amount Concept (Share) For Period us-gaap:PreferredStockDividendRatePerDollarAmount
12 Preferred Stock, Dividend Payment Rate, Variable Concept (Text/String) For Period us-gaap:PreferredStockDividendPaymentRateVariable
13 Preferred Stock, Dividend Payment Terms Concept (Text/String) For Period us-gaap:PreferredStockDividendPaymentTerms
14 Preferred Stock, Dividend Preference or Restrictions Concept (Text/String) For Period us-gaap:PreferredStockDividendPreferenceOrRestrictions
15 Preferred Stock, Liquidation Preference Per Share Concept (Share) As Of us-gaap:PreferredStockLiquidationPreference
16 Preferred Stock, Contract Terms Concept (Text/String) For Period us-gaap:PreferredStockContractTerms
17 Preferred Stock, Capital Shares Reserved for Future Issuance Concept (Shares) As Of us-gaap:PreferredStockCapitalSharesReservedForFutureIssuance
18 Preferred Stock, Amount of Preferred Dividends in Arrears Concept (Monetary) For Period Credit us-gaap:PreferredStockAmountOfPreferredDividendsInArrears
19 Preferred Stock, Per Share Amounts of Preferred Dividends in Arrears Concept (Share) For Period us-gaap:PreferredStockPerShareAmountsOfPreferredDividendsInArrears
20 Preferred Stock, Redemption Terms Concept (Text/String) For Period us-gaap:PreferredStockRedemptionTerms
21 Preferred Stock, Redemption Price Per Share Concept (Share) As Of us-gaap:PreferredStockRedemptionPricePerShare
22 Preferred Stock, Redemption Date Concept (Date) For Period us-gaap:PreferredStockRedemptionDate
23 Preferred Stock, Reason why Security is Not Redeemable Concept (Text/String) For Period us-gaap:PreferredStockReasonWhySecurityIsNotRedeemable
24 Preferred Stock, Participation Rights Concept (Text/String) For Period us-gaap:PreferredStockParticipationRights
Business Rules Summary
From Arcrole (predicate) To
disclosures:StockByClass rules-arcroles:disclosure-equivalentTextblock us-gaap:ScheduleOfStockByClassTextBlock
disclosures:StockByClass rules-arcroles:disclosure-hasConceptArrangementPattern fro:Hierarchy
disclosures:StockByClass rules-arcroles:disclosure-requiresConcept us-gaap:PreferredStockSharesAuthorized

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