Disclosure informationPreferred Stock [Hierarchy]

The following resource provides information about the disclosure Preferred Stock [Hierarchy] which has the name StockByClass which is used to refer to this disclosure.

OVERVIEW

Overview of disclosure.


Label:	Preferred Stock [Hierarchy]
Name:	StockByClass
Parent Topic:	Equity
Documentation:	Disclosure of details of information related to each class of stock.
Commentary:	This was relabeled from Stock by Class to Preferred Stock by Class because preferred and common stock classes would never be combined. There is another disclosure which contains this same information within a [Table]. Generally, this disclosure should not be used.
SEC Level:	Detail
Information model:	[Hierarchy]
Completion state:	Completed
Status:	QUESTION
Exemplar Viewer:	StockByClass
US GAAP XBRL Taxonomy Text Block:	us-gaap:ScheduleOfStockByClassTextBlock
US GAAP XBRL Taxonomy Network:	http://fasb.org/us-gaap/role/disclosure/Equity \| Machine-readable \| Human-readable

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

Item	Description	Reference
1	FASB: Topic:210 Subtopic:10 Section:S99 Paragraph:1 Subparagraph:(SX 210.5-02(27))	http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682
2	FASB: Topic:210 Subtopic:10 Section:S99 Paragraph:1 Subparagraph:(SX 210.5-02(28))	http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682
3	FASB: Topic:210 Subtopic:10 Section:S99 Paragraph:1 Subparagraph:(SX 210.5-02(29))	http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682
4	FASB: Topic:235 Subtopic:10 Section:S99 Paragraph:1 Subparagraph:(SX 210.4-08(d))	http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690
5	FASB: Topic:480 Subtopic:10 Section:S99 Paragraph:1	http://asc.fasb.org/extlink&oid=65877616&loc=d3e177068-122764
6	FASB: Topic:505 Subtopic:10 Section:45 Paragraph:2	http://asc.fasb.org/extlink&oid=65888546&loc=d3e21300-112643
7	FASB: Topic:505 Subtopic:10 Section:50 Paragraph:10	http://asc.fasb.org/extlink&oid=6928386&loc=d3e21553-112644
8	FASB: Topic:505 Subtopic:10 Section:50 Paragraph:3	http://asc.fasb.org/extlink&oid=6928386&loc=d3e21475-112644
9	FASB: Topic:505 Subtopic:10 Section:50 Paragraph:4	http://asc.fasb.org/extlink&oid=6928386&loc=d3e21484-112644
10	FASB: Topic:505 Subtopic:10 Section:50 Paragraph:5	http://asc.fasb.org/extlink&oid=6928386&loc=d3e21488-112644
11	FASB: Topic:505 Subtopic:10 Section:50 Paragraph:6	http://asc.fasb.org/extlink&oid=6928386&loc=d3e21506-112644
12	FASB: Topic:505 Subtopic:10 Section:50 Paragraph:7	http://asc.fasb.org/extlink&oid=6928386&loc=d3e21521-112644
13	FASB: Topic:505 Subtopic:10 Section:50 Paragraph:8	http://asc.fasb.org/extlink&oid=6928386&loc=d3e21538-112644
14	FASB: Topic:505 Subtopic:10 Section:S99 Paragraph:1 Subparagraph:(SX 210.3-04)	http://asc.fasb.org/extlink&oid=27012166&loc=d3e187085-122770

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 of Disclosure: Machine-readable

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

Entity Name and Text Block or Detailed Disclosure
AMERICAN EXPRESS CO TextBlock \| AMERICAN INTERNATIONAL GROUP INC TextBlock \| BANK OF AMERICA CORP /DE/ TextBlock \| CIGNA CORP TextBlock \| General Motors Co TextBlock \| JPMORGAN CHASE & CO TextBlock \| Macy's, Inc. TextBlock \| Philip Morris International Inc. TextBlock \| VALERO ENERGY CORP/TX TextBlock \|

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	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

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:StockByClass	rules-arcroles:disclosure-isSECType	fro:DisclosureType
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

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:

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Last updated: 5/4/2016 4:10:15 PM