XML 21 R11.htm IDEA: XBRL DOCUMENT
v3.26.1

FAIR VALUE | 9 Months Ended
--- | ---
Jun. 30, 2026
Fair Value Disclosures [Abstract] |
FAIR VALUE | FAIR VALUE Our “Financial instruments” and “Financial instrument liabilities,” as well as certain other assets and other payables on our Condensed Consolidated Statements of Financial Condition are recorded at fair value. See Notes 2 and 4 of our 2025 Form 10-K for further information about such instruments and our significant accounting policies related to fair value. The following tables present assets and liabilities measured at fair value on a recurring basis.
$ in millions |  | Level 1 |  | Level 2 |  | Level 3 |  | Netting adjustments (1) |  | Balance as of June 30, 2026
Assets at fair value on a recurring basis: |  |  |  |  |  |  |  |  |  |
Trading assets: |  |  |  |  |  |  |  |  |  |
Municipal and provincial obligations |  | $ | 13 |  |  | $ | 394 |  |  | $ | — |  |  | $ | — |  |  | $ | 407 |
Corporate obligations |  | 14 |  |  | 539 |  |  | — |  |  | — |  |  | 553 |
Government and agency obligations |  | 45 |  |  | 75 |  |  | — |  |  | — |  |  | 120 |
Agency mortgage-backed securities (“MBS”), collateralized mortgage obligations (“CMOs”) and asset-backed securities (“ABS”) |  | — |  |  | 379 |  |  | — |  |  | — |  |  | 379 |
Non-agency CMOs and ABS |  | — |  |  | 93 |  |  | — |  |  | — |  |  | 93 |
Total debt securities |  | 72 |  |  | 1,480 |  |  | — |  |  | — |  |  | 1,552 |
Equity securities |  | 10 |  |  | 4 |  |  | — |  |  | — |  |  | 14 |
Brokered certificates of deposit |  | — |  |  | 58 |  |  | — |  |  | — |  |  | 58 |
Other |  | — |  |  | — |  |  | 3 |  |  | — |  |  | 3 |
Total trading assets |  | 82 |  |  | 1,542 |  |  | 3 |  |  | — |  |  | 1,627 |
Available-for-sale securities (2) |  | 531 |  |  | 5,965 |  |  | — |  |  | — |  |  | 6,496 |
Derivative assets: |  |  |  |  |  |  |  |  |  |
Interest rate |  | 3 |  |  | 257 |  |  | — |  |  | (229) |  |  | 31 |
Foreign exchange |  | — |  |  | 1 |  |  | — |  |  | — |  |  | 1 |
Total derivative assets |  | 3 |  |  | 258 |  |  | — |  |  | (229) |  |  | 32 |
All other investments: |  |  |  |  |  |  |  |  |  |
Government and agency obligations (3) |  | 60 |  |  | — |  |  | — |  |  | — |  |  | 60 |
Other |  | 199 |  |  | 5 |  |  | 7 |  |  | — |  |  | 211 |
Total all other investments |  | 259 |  |  | 5 |  |  | 7 |  |  | — |  |  | 271 |
Other assets – client-owned fractional shares |  | 216 |  |  | — |  |  | — |  |  | — |  |  | 216 |
Subtotal |  | 1,091 |  |  | 7,770 |  |  | 10 |  |  | (229) |  |  | 8,642 |
Other investments – private equity – measured at net asset value (“NAV”) |  |  |  |  |  |  |  |  |  | 112 |
Total assets at fair value on a recurring basis |  | $ | 1,091 |  |  | $ | 7,770 |  |  | $ | 10 |  |  | $ | (229) |  |  | $ | 8,754 |
Liabilities at fair value on a recurring basis: |  |  |  |  |  |  |  |  |  |
Trading liabilities: |  |  |  |  |  |  |  |  |  |
Municipal and provincial obligations |  | $ | 4 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 4 |
Corporate obligations |  | — |  |  | 481 |  |  | — |  |  | — |  |  | 481 |
Government and agency obligations |  | 215 |  |  | — |  |  | — |  |  | — |  |  | 215 |
Agency MBS and CMOs |  | — |  |  | 123 |  |  | — |  |  | — |  |  | 123 |
Total debt securities |  | 219 |  |  | 604 |  |  | — |  |  | — |  |  | 823 |
Equity securities |  | 68 |  |  | — |  |  | — |  |  | — |  |  | 68 |
Total trading liabilities |  | 287 |  |  | 604 |  |  | — |  |  | — |  |  | 891 |
Derivative liabilities: |  |  |  |  |  |  |  |  |  |
Interest rate |  | 3 |  |  | 268 |  |  | — |  |  | (57) |  |  | 214 |
Foreign exchange |  | — |  |  | 1 |  |  | — |  |  | — |  |  | 1 |
Total derivative liabilities |  | 3 |  |  | 269 |  |  | — |  |  | (57) |  |  | 215 |
Other payables: |  |  |  |  |  |  |  |  |  |
Repurchase liabilities related to client-owned fractional shares |  | 216 |  |  | — |  |  | — |  |  | — |  |  | 216 |
Acquisition-related contingent consideration |  | — |  |  | — |  |  | 180 |  |  | — |  |  | 180 |
Total other payables |  | 216 |  |  | — |  |  | 180 |  |  | — |  |  | 396 |
Total liabilities at fair value on a recurring basis |  | $ | 506 |  |  | $ | 873 |  |  | $ | 180 |  |  | $ | (57) |  |  | $ | 1,502 |
$ in millions |  | Level 1 |  | Level 2 |  | Level 3 |  | Netting adjustments (1) |  | Balance as of September 30, 2025
Assets at fair value on a recurring basis: |  |  |  |  |  |  |  |  |  |
Trading assets: |  |  |  |  |  |  |  |  |  |
Municipal and provincial obligations |  | $ | 6 |  |  | $ | 403 |  |  | $ | — |  |  | $ | — |  |  | $ | 409 |
Corporate obligations |  | 11 |  |  | 659 |  |  | — |  |  | — |  |  | 670 |
Government and agency obligations |  | 41 |  |  | 108 |  |  | — |  |  | — |  |  | 149 |
Agency MBS, CMOs, and ABS |  | — |  |  | 231 |  |  | — |  |  | — |  |  | 231 |
Non-agency CMOs and ABS |  | — |  |  | 36 |  |  | — |  |  | — |  |  | 36 |
Total debt securities |  | 58 |  |  | 1,437 |  |  | — |  |  | — |  |  | 1,495 |
Equity securities |  | 17 |  |  | 3 |  |  | — |  |  | — |  |  | 20 |
Brokered certificates of deposit |  | — |  |  | 19 |  |  | — |  |  | — |  |  | 19 |
Other |  | — |  |  | — |  |  | 4 |  |  | — |  |  | 4 |
Total trading assets |  | 75 |  |  | 1,459 |  |  | 4 |  |  | — |  |  | 1,538 |
Available-for-sale securities (2) |  | 430 |  |  | 6,458 |  |  | — |  |  | — |  |  | 6,888 |
Derivative assets: |  |  |  |  |  |  |  |  |  |
Interest rate |  | 2 |  |  | 304 |  |  | — |  |  | (239) |  |  | 67 |
Foreign exchange |  | — |  |  | 1 |  |  | — |  |  | — |  |  | 1 |
Total derivative assets |  | 2 |  |  | 305 |  |  | — |  |  | (239) |  |  | 68 |
All other investments: |  |  |  |  |  |  |  |  |  |
Government and agency obligations (3) |  | 92 |  |  | — |  |  | — |  |  | — |  |  | 92 |
Other |  | 185 |  |  | 1 |  |  | 7 |  |  | — |  |  | 193 |
Total all other investments |  | 277 |  |  | 1 |  |  | 7 |  |  | — |  |  | 285 |
Other assets – client-owned fractional shares |  | 171 |  |  | — |  |  | — |  |  | — |  |  | 171 |
Subtotal |  | 955 |  |  | 8,223 |  |  | 11 |  |  | (239) |  |  | 8,950 |
Other investments – private equity – measured at NAV |  |  |  |  |  |  |  |  |  | 105 |
Total assets at fair value on a recurring basis |  | $ | 955 |  |  | $ | 8,223 |  |  | $ | 11 |  |  | $ | (239) |  |  | $ | 9,055 |
Liabilities at fair value on a recurring basis: |  |  |  |  |  |  |  |  |  |
Trading liabilities: |  |  |  |  |  |  |  |  |  |
Municipal and provincial obligations |  | $ | 3 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 3 |
Corporate obligations |  | — |  |  | 651 |  |  | — |  |  | — |  |  | 651 |
Government and agency obligations |  | 164 |  |  | — |  |  | — |  |  | — |  |  | 164 |
Agency MBS and CMOs |  | — |  |  | 42 |  |  | — |  |  | — |  |  | 42 |
Total debt securities |  | 167 |  |  | 693 |  |  | — |  |  | — |  |  | 860 |
Equity securities |  | 31 |  |  | — |  |  | — |  |  | — |  |  | 31 |
Total trading liabilities |  | 198 |  |  | 693 |  |  | — |  |  | — |  |  | 891 |
Derivative liabilities: |  |  |  |  |  |  |  |  |  |
Interest rate |  | 3 |  |  | 306 |  |  | — |  |  | (123) |  |  | 186 |
Foreign exchange |  | — |  |  | 2 |  |  | — |  |  | — |  |  | 2 |
Other |  | — |  |  | — |  |  | 2 |  |  | — |  |  | 2 |
Total derivative liabilities |  | 3 |  |  | 308 |  |  | 2 |  |  | (123) |  |  | 190 |
Other payables – repurchase liabilities related to client-owned fractional shares |  | 171 |  |  | — |  |  | — |  |  | — |  |  | 171 |
Total liabilities at fair value on a recurring basis |  | $ | 372 |  |  | $ | 1,001 |  |  | $ | 2 |  |  | $ | (123) |  |  | $ | 1,252 |
(1)Netting adjustments represent the impact of counterparty and collateral netting on our derivative balances included on our Condensed Consolidated Statements of Financial Condition. See Note 6 for additional information. (2)Our available-for-sale securities primarily consist of agency MBS, agency CMOs, and U.S. Treasury securities (“U.S. Treasuries”). See Note 5 for further information. (3)These assets are primarily comprised of U.S. Treasuries purchased to meet certain deposit requirements with clearing organizations. Level 3 recurring fair value measurements The following tables present the changes in fair value for Level 3 financial assets and financial liabilities measured at fair value on a recurring basis. The realized and unrealized gains and losses in the tables may include changes in fair value that were attributable to both observable and unobservable inputs. In the following tables, gains/(losses) on trading and derivative instruments are reported in “Principal transactions,” gains/(losses) on other investments are reported in “Other” revenues, and gains/(losses) on acquisition-related contingent consideration are reported in “Other” expense on our Condensed Consolidated Statements of Income and Comprehensive Income.
Three months ended June 30, 2026 Level 3 instruments at fair value
|  | Financial assets |  |  | Financial liabilities
|  | Trading assets |  |  |  |  |  |  |  | All other investments |  |  | Trading liabilities |  |  |  |  |  | Acquisition-related contingent consideration
$ in millions |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Fair value beginning of period |  | $ | 2 |  |  |  |  |  |  |  |  | $ | 7 |  |  |  | $ | (1) |  |  |  |  |  |  | $ | (28) |
Total gains/(losses) included in earnings |  | — |  |  |  |  |  |  |  |  | — |  |  |  | 1 |  |  |  |  |  |  | (3) |
Purchases and contributions |  | 9 |  |  |  |  |  |  |  |  | — |  |  |  | — |  |  |  |  |  |  | (149) |
Sales and distributions |  | (8) |  |  |  |  |  |  |  |  | — |  |  |  | — |  |  |  |  |  |  | — |
Transfers: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Into Level 3 |  | — |  |  |  |  |  |  |  |  | — |  |  |  | — |  |  |  |  |  |  | — |
Out of Level 3 |  | — |  |  |  |  |  |  |  |  | — |  |  |  | — |  |  |  |  |  |  | — |
Fair value end of period |  | $ | 3 |  |  |  |  |  |  |  |  | $ | 7 |  |  |  | $ | — |  |  |  |  |  |  | $ | (180) |
Unrealized gains/(losses) for the period included in earnings for instruments held at the end of the reporting period |  | $ | — |  |  |  |  |  |  |  |  | $ | — |  |  |  | $ | — |  |  |  |  |  |  | $ | (3) |
Nine months ended June 30, 2026 Level 3 instruments at fair value
|  | Financial assets |  |  |  |  |  | Financial liabilities
|  | Trading assets |  |  |  |  |  | All other investments |  |  |  |  |  | Derivative liabilities |  |  | Acquisition-related contingent consideration
$ in millions |  |  |  |  |  |  |  |  |  |  |  |  |
Fair value beginning of period |  | $ | 4 |  |  |  |  |  |  | $ | 7 |  |  |  |  |  |  | $ | (2) |  |  |  | $ | — |
Total gains/(losses) included in earnings |  | 1 |  |  |  |  |  |  | — |  |  |  |  |  |  | 1 |  |  |  | (3) |
Purchases and contributions |  | 59 |  |  |  |  |  |  | — |  |  |  |  |  |  | — |  |  |  | (177) |
Sales and distributions |  | (61) |  |  |  |  |  |  | — |  |  |  |  |  |  | 1 |  |  |  | — |
Transfers: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Into Level 3 |  | — |  |  |  |  |  |  | — |  |  |  |  |  |  | — |  |  |  | — |
Out of Level 3 |  | — |  |  |  |  |  |  | — |  |  |  |  |  |  | — |  |  |  | — |
Fair value end of period |  | $ | 3 |  |  |  |  |  |  | $ | 7 |  |  |  |  |  |  | $ | — |  |  |  | $ | (180) |
Unrealized gains/(losses) for the period included in earnings for instruments held at the end of the reporting period |  | $ | — |  |  |  |  |  |  | $ | — |  |  |  |  |  |  | $ | — |  |  |  | $ | (3) |
Three months ended June 30, 2025 Level 3 instruments at fair value
|  | Financial assets |  |  |  |  |  |  |  |  |
$ in millions |  | Trading assets |  |  | Derivative assets |  |  |  |  | All other investments |  |  |  |  |  |  |  |  |
Fair value beginning of period |  | $ | 1 |  |  |  | $ | 6 |  |  |  |  |  | $ | 7 |  |  |  |  |  |  |  |  |  |
Total gains/(losses) included in earnings |  | 1 |  |  |  | (5) |  |  |  |  |  | — |  |  |  |  |  |  |  |  |  |
Purchases and contributions |  | 27 |  |  |  | — |  |  |  |  |  | — |  |  |  |  |  |  |  |  |  |
Sales and distributions |  | (27) |  |  |  | — |  |  |  |  |  | — |  |  |  |  |  |  |  |  |  |
Transfers: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Into Level 3 |  | — |  |  |  | — |  |  |  |  |  | — |  |  |  |  |  |  |  |  |  |
Out of Level 3 |  | — |  |  |  | — |  |  |  |  |  | — |  |  |  |  |  |  |  |  |  |
Fair value end of period |  | $ | 2 |  |  |  | $ | 1 |  |  |  |  |  | $ | 7 |  |  |  |  |  |  |  |  |  |
Unrealized gains/(losses) for the period included in earnings for instruments held at the end of the reporting period |  | $ | — |  |  |  | $ | (5) |  |  |  |  |  | $ | — |  |  |  |  |  |  |  |  |  |
Nine months ended June 30, 2025 Level 3 instruments at fair value
|  | Financial assets |  |  |  |  |  |  |  |  |
$ in millions |  | Trading assets |  |  |  | Derivative assets |  |  |  |  |  | All other investments |  |  |  |  |  |  |  |  |
Fair value beginning of period |  | $ | 3 |  |  |  |  | $ | 4 |  |  |  |  |  |  | $ | 7 |  |  |  |  |  |  |  |  |  |
Total gains/(losses) included in earnings |  | 2 |  |  |  |  | (3) |  |  |  |  |  |  | — |  |  |  |  |  |  |  |  |  |
Purchases and contributions |  | 66 |  |  |  |  | — |  |  |  |  |  |  | — |  |  |  |  |  |  |  |  |  |
Sales and distributions |  | (69) |  |  |  |  | — |  |  |  |  |  |  | — |  |  |  |  |  |  |  |  |  |
Transfers: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Into Level 3 |  | — |  |  |  |  | — |  |  |  |  |  |  | — |  |  |  |  |  |  |  |  |  |
Out of Level 3 |  | — |  |  |  |  | — |  |  |  |  |  |  | — |  |  |  |  |  |  |  |  |  |
Fair value end of period |  | $ | 2 |  |  |  |  | $ | 1 |  |  |  |  |  |  | $ | 7 |  |  |  |  |  |  |  |  |  |
Unrealized gains/(losses) for the period included in earnings for instruments held at the end of the reporting period |  | $ | — |  |  |  |  | $ | (2) |  |  |  |  |  |  | $ | — |  |  |  |  |  |  |  |  |  |
Our acquisition-related contingent consideration liabilities in the preceding tables are attributable to acquisitions completed during fiscal 2026. Refer to Note 3 for further information regarding those acquisitions and the related contingent consideration arrangements. The fair values of these liabilities were determined using probability-weighted expected cash flow or Monte Carlo simulation techniques, as applicable, discounted to present value. Significant unobservable inputs used in these measurements included the estimated amount and timing of projected cash flows, the likelihood of achieving the specified revenue-based performance targets, and the discount rate. Significant increases or decreases in any of these inputs, individually or in combination, could result in a higher or lower fair value measurement. As of June 30, 2026, the weighted-average discount rate used in the fair value measurement of our acquisition-related contingent consideration liabilities was 15%. As of June 30, 2026, 9% of our assets and 2% of our liabilities were measured at fair value on a recurring basis. As of September 30, 2025, 10% of our assets and 2% of our liabilities were measured at fair value on a recurring basis. As of both June 30, 2026 and September 30, 2025, Level 3 assets represented less than 1% of our assets measured at fair value on a recurring basis. As of June 30, 2026 and September 30, 2025, Level 3 liabilities represented 12% and less than 1% of our liabilities measured at fair value on a recurring basis, respectively. Investments in private equity measured at net asset value per share As more fully described in Note 2 of our 2025 Form 10-K, as a practical expedient, we utilize NAV or its equivalent to determine the recorded value of a portion of our private equity investments portfolio. We utilize NAV when the fund investment does not have a readily determinable fair value and the NAV of the fund is calculated in a manner consistent with the measurement principles of investment company accounting, including measurement of the investments at fair value. Our private equity portfolio as of June 30, 2026 primarily included investments in third-party funds, including growth equity, venture capital, and mezzanine lending fund investments. Our investments cannot be redeemed directly with the funds. Our investments are monetized through the liquidation of underlying assets of fund investments, the timing of which is uncertain. The following table presents the recorded value and unfunded commitments related to our private equity investments portfolio.
$ in millions |  | Recorded value |  | Unfunded commitment
June 30, 2026 |  |  |  |
Private equity investments measured at NAV |  | $ | 112 |  |  | $ | 34 |
Private equity investments not measured at NAV |  | 7 |  |  |
Total private equity investments |  | $ | 119 |  |  |
September 30, 2025 |  |  |  |
Private equity investments measured at NAV |  | $ | 105 |  |  | $ | 38 |
Private equity investments not measured at NAV |  | 7 |  |  |
Total private equity investments |  | $ | 112 |  |  |
Financial instruments measured at fair value on a nonrecurring basis The following table presents assets measured at fair value on a nonrecurring basis along with the valuation techniques and significant unobservable inputs used in the valuation of the assets classified as Level 3. These inputs represent those that a market participant would take into account when pricing these instruments. Weighted averages are calculated by weighting each input by the relative fair value of the related financial instrument.
$ in millions |  |  |  | Level 2 |  | Level 3 |  | Total fair value |  | Valuation technique(s) |  | Unobservable input |  | Range (weighted-average)
June 30, 2026 |  |  |  |  |  |  |  |  |  |  |  |  |  |
Bank loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Residential mortgage loans |  |  |  | $ | 1 |  |  | $ | 7 |  |  | $ | 8 |  |  | Collateral or discounted cash flow (1) |  | Prepayment rate |  | 7 yrs. - 12 yrs. (10.6 yrs.)
Corporate loans |  |  |  | $ | — |  |  | $ | 133 |  |  | $ | 133 |  |  | Collateral or discounted cash flow (1) |  | Recovery rate |  | 38% - 87% (70%)
Loans held for sale |  |  |  | $ | 38 |  |  | $ | — |  |  | $ | 38 |  |  | N/A (2) |  | N/A |  | N/A
September 30, 2025 |  |  |  |  |  |  |  |  |  |  |  |  |  |
Bank loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Residential mortgage loans |  |  |  | $ | 5 |  |  | $ | 7 |  |  | $ | 12 |  |  | Collateral or discounted cash flow (1) |  | Prepayment rate |  | 7 yrs. - 12 yrs. (10.5 yrs.)
Corporate loans |  |  |  | $ | — |  |  | $ | 179 |  |  | $ | 179 |  |  | Collateral or discounted cash flow (1) |  | Recovery rate |  | 24% - 96% (76%)
Loans held for sale |  |  |  | $ | 31 |  |  | $ | — |  |  | $ | 31 |  |  | N/A (2) |  | N/A |  | N/A
(1)The valuation techniques used to estimate the fair values are based on collateral value less selling costs for the collateral-dependent loans and discounted cash flows for loans that are not collateral-dependent. Unobservable inputs used in the collateral valuation technique are not meaningful and unobservable inputs used in the discounted cash flow valuation technique are presented in the preceding table. (2)See the “Bank loans, net - Loans held for sale” section of Note 2 of our 2025 Form 10-K for information on the valuation techniques used in the valuation of our loans held for sale measured at fair value on a nonrecurring basis. Financial instruments not recorded at fair value Many, but not all, of the financial instruments we hold were recorded at fair value on the Condensed Consolidated Statements of Financial Condition. The following table presents the estimated fair value and fair value hierarchy of financial assets and liabilities that are not recorded at fair value on the Condensed Consolidated Statements of Financial Condition at June 30, 2026 and September 30, 2025. This table excludes financial instruments that are carried at amounts which approximate fair value. See Note 3 of our 2025 Form 10-K for a discussion of our financial instruments that are not recorded at fair value.
$ in millions |  |  |  | Level 2 |  | Level 3 |  | Total estimated fair value |  | Carrying amount
June 30, 2026 |  |  |  |  |  |  |  |  |  |
Financial assets: |  |  |  |  |  |  |  |  |  |
Bank loans, net |  |  |  | $ | 96 |  |  | $ | 55,529 |  |  | $ | 55,625 |  |  | $ | 56,048 |
Financial liabilities: |  |  |  |  |  |  |  |  |  |
Bank deposits - certificates of deposit |  |  |  | $ | 3,312 |  |  | $ | — |  |  | $ | 3,312 |  |  | $ | 3,326 |
Senior notes payable |  |  |  | $ | 3,216 |  |  | $ | — |  |  | $ | 3,216 |  |  | $ | 3,522 |
September 30, 2025 |  |  |  |  |  |  |  |  |  |
Financial assets: |  |  |  |  |  |  |  |  |  |
Bank loans, net |  |  |  | $ | 386 |  |  | $ | 50,362 |  |  | $ | 50,748 |  |  | $ | 51,345 |
Financial liabilities: |  |  |  |  |  |  |  |  |  |
Bank deposits - certificates of deposit |  |  |  | $ | 1,943 |  |  | $ | — |  |  | $ | 1,943 |  |  | $ | 1,937 |
Senior notes payable |  |  |  | $ | 3,299 |  |  | $ | — |  |  | $ | 3,299 |  |  | $ | 3,520 |

X
- References No definition available. + Details
Name: | us-gaap_FairValueDisclosuresAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (bbb)(1) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 107 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482078/820-10-55-107 Reference 3: http://www.xbrl.org/2003/role/exampleRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 100 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482078/820-10-55-100 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (c)(3) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 6A -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-6A Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2E -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2E Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 6A -Subparagraph (h) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-6A Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 6A -Subparagraph (f) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-6A Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 6A -Subparagraph (e) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-6A Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 6A -Subparagraph (d) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-6A Reference 11: http://www.xbrl.org/2003/role/disclosureRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (h) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2 Reference 12: http://www.xbrl.org/2003/role/disclosureRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (g) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2 Reference 13: http://www.xbrl.org/2003/role/disclosureRef -Topic 940 -SubTopic 820 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147478119/940-820-50-1 + Details
Name: | us-gaap_FairValueDisclosuresTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration