Disclosure informationCommon Stock, by Class, Balance Sheet Parenthetical [Hierarchy]

The following resource provides information about the disclosure Common Stock, by Class, Balance Sheet Parenthetical [Hierarchy] which has the name ClassOfCommonStockHierarchy which is used to refer to this disclosure.

OVERVIEW

Overview of disclosure.


Label:	Common Stock, by Class, Balance Sheet Parenthetical [Hierarchy]
Name:	ClassOfCommonStockHierarchy
Parent Topic:	Equity
Documentation:	Disclosure of information about class of common stock.
Commentary:	There is one text block for Class of Stock, but that would mean that both preferred stock information an common stock information would both go into ONE text block. Seems like there shoud be separate text blocks for common and preferred stock.
SEC Level:	Detail
Information model:	[Hierarchy]
Completion state:	Completed
Status:	Test set
Exemplar Viewer:	ClassOfCommonStockHierarchy
US GAAP XBRL Taxonomy Text Block:	NO TEXT BLOCK
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:250 Subtopic:10 Section:50 Paragraph:7	http://asc.fasb.org/extlink&oid=64853466&loc=d3e22644-107794
2	FASB: Topic:250 Subtopic:10 Section:50 Paragraph:8	http://asc.fasb.org/extlink&oid=64853466&loc=d3e22658-107794
3	FASB: Topic:250 Subtopic:10 Section:50 Paragraph:9	http://asc.fasb.org/extlink&oid=64853466&loc=d3e22663-107794

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
AETNA INC /PA/ Detail \|

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	Common Stock, by Class [Table]	Table			us-gaap:ScheduleOfStockByClassTable
2	Class of Stock [Axis]	Axis			us-gaap:StatementClassOfStockAxis
3	Class of Stock [Domain]	Member			us-gaap:ClassOfStockDomain
4	Common Class A [Member]	Member			us-gaap:CommonClassAMember
5	Common Class B [Member]	Member			us-gaap:CommonClassBMember
6	Common Class C [Member]	Member			us-gaap:CommonClassCMember
7	Convertible Common Stock [Member]	Member			us-gaap:ConvertibleCommonStockMember
8	Nonvoting Common Stock [Member]	Member			us-gaap:NonvotingCommonStockMember
9	Class of Stock [Line Items]	LineItems			us-gaap:ClassOfStockLineItems
10	Common Stock Information for Class [Hierarchy]	Concept (Text/String)	For Period		us-gaap:CommonStockNumberOfSharesParValueAndOtherDisclosuresAbstract
11	Common Stock, Par or Stated Value Per Share	Concept (Share)	As Of		us-gaap:CommonStockParOrStatedValuePerShare
12	Common Stock, No Par Value	Concept (Share)	As Of		us-gaap:CommonStockNoParValue
13	Common Stock, Value, Subscriptions	Concept (Monetary)	As Of	Credit	us-gaap:CommonStockSharesSubscriptions
14	Common Stock, Share Subscribed but Unissued, Subscriptions Receivable	Concept (Monetary)	As Of	Debit	us-gaap:CommonStockShareSubscribedButUnissuedSubscriptionsReceivable
15	Common Stock, Shares Authorized	Concept (Shares)	As Of		us-gaap:CommonStockSharesAuthorized
16	Common Stock, Shares Authorized, Unlimited	Concept (us-types:authorizedUnlimitedItemType)	For Period		us-gaap:CommonStockSharesAuthorizedUnlimited
17	Common Stock, Shares, Issued	Concept (Shares)	As Of		us-gaap:CommonStockSharesIssued
18	Common Stock, Shares, Outstanding	Concept (Shares)	As Of		us-gaap:CommonStockSharesOutstanding
19	Common Stock, Other Shares, Outstanding	Concept (Shares)	As Of		us-gaap:CommonStockOtherSharesOutstanding
20	Common Stock, Other Value, Outstanding	Concept (Monetary)	As Of	Credit	us-gaap:CommonStockOtherValueOutstanding
21	Common Stock, Shares Held in Employee Trust	Concept (Monetary)	As Of	Debit	us-gaap:CommonStockSharesHeldInEmployeeTrust
22	Common Stock, Shares Held in Employee Trust, Shares	Concept (Shares)	As Of		us-gaap:CommonStockSharesHeldInEmployeeTrustShares
23	Common Stock, Dividends, Per Share, Declared	Concept (Share)	For Period		us-gaap:CommonStockDividendsPerShareDeclared
24	Common Stock, Dividends, Per Share, Cash Paid	Concept (Share)	For Period		us-gaap:CommonStockDividendsPerShareCashPaid
25	Dividends, Common Stock	Concept (Monetary)	For Period	Debit	us-gaap:DividendsCommonStock
26	Common Stock, Conversion Features	Concept (Text/String)	For Period		us-gaap:CommonStockConversionFeatures
27	Common Stock, Call or Exercise Features	Concept (Text/String)	For Period		us-gaap:CommonStockCallOrExerciseFeatures
28	Common Stock, Voting Rights	Concept (Text/String)	For Period		us-gaap:CommonStockVotingRights
29	Common Stocks, Including Additional Paid in Capital, Net of Discount	Concept (Monetary)	As Of	Credit	us-gaap:CommonStocksIncludingAdditionalPaidInCapitalNetOfDiscount
30	Common Stock, Capital Shares Reserved for Future Issuance	Concept (Shares)	As Of		us-gaap:CommonStockCapitalSharesReservedForFutureIssuance
31	Common Stock, Conversion Basis	Concept (Text/String)	For Period		us-gaap:CommonStockConversionBasis

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:ClassOfCommonStockHierarchy	rules-arcroles:disclosure-isSECType	fro:DisclosureType
disclosures:ClassOfCommonStockHierarchy	rules-arcroles:disclosure-hasConceptArrangementPattern	fro:Hierarchy
disclosures:ClassOfCommonStockHierarchy	rules-arcroles:disclosure-requiresAxis	us-gaap:StatementClassOfStockAxis
disclosures:ClassOfCommonStockHierarchy	rules-arcroles:disclosure-requiresConcept	us-gaap:CommonStockSharesAuthorized

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 4:10:53 PM