Borrowings include secured borrowings and unsecured borrowings, collectively. Secured borrowings are obligations for borrowed money in respect of which the borrower has posted collateral or other credit support and should include any reverse repos (i.e., any sale of securities coupled with an agreement to repurchase the same (or similar) securities at a later date at… Continue reading Borrowings – SEC Filing Term
Annual Updating Amendment – SEC Filing Term
Within 90 days after your firm’s fiscal year end, your firm must file an “annual updating amendment,” which is an amendment to your firm’s Form ADV that reaffirms the eligibility information contained in Item 2 of Part 1A and updates the responses to any other item for which the information is no longer accurate. [Used… Continue reading Annual Updating Amendment – SEC Filing Term
Advisory Affiliate – SEC Filing Term
Your advisory affiliates are (1) all of your officers, partners, or directors (or any person performing similar functions); (2) all persons directly or indirectly controlling or controlled by you; and (3) all of your current employees (other than employees performing only clerical, administrative, support or similar functions). If you are a “separately identifiable department or… Continue reading Advisory Affiliate – SEC Filing Term
Validation
Process of checking that instance documents and taxonomies correctly meet the rules of the XBRL specification
Weight
Calculation relationship attribute (-1 or +1) that works in conjunction with the balance of the parent and child numeric elements to determine the arithmetic summation relationship
Unit of measure
Process of checking that instance documents and taxonomies correctly meet the rules of the XBRL specification.
Type or Data type
Data types (monetary, string, share, decimal, and so forth) define the kind of data to be tagged with the element name.
Taxonomy, Taxonomies
Electronic dictionary of business reporting elements used to report business data. A taxonomy is composed of an element names file (.xsd) and relationships files directly referenced by that schema. The taxonomy schema files together with the relationships files define the concepts (elements) and relationships that form the basis of the taxonomy. The set of related… Continue reading Taxonomy, Taxonomies
Tag (verb)
To apply tags to an instance document.
Tag (noun)
Identifying information that describes a unit of data in an instance document and encloses it in angle brackets (<> and ). All facts in an instance document are enclosed by tags that identify the element of the fact.