The held-to-maturity gap, filer by filer

Reading the n/a rows

126 of the 358 FY2024 filers tag no held-to-maturity carrying amount under any of the tag names this module looks for, and 57 tag a carrying amount but no consolidated fair value beside it. A holding company with no held-to-maturity portfolio and one that simply did not tag the line at this level look identical here, so this table says only that the fact is absent.

One artefact that could have produced those blanks does not apply here. The SEC flags a submission that carries only the face financial statements with no note-level facts, and a held-to-maturity fair value lives in a note, so a flagged filer would look like a non-discloser when it is only a shallow tagging. 0 of the 358 FY2024 filings carry that flag. The most recent fiscal year in which any bank 10-K did is FY2014, when the flag fell on 1 of 514 filings. The n/a rows below are therefore untagged facts, not unfiled notes.

Three flags appear beside a filer in the table. custom tag means the carrying amount is under a company-invented element rather than a us-gaap one, which is how 6 of the 232 FY2024 carrying amounts are tagged. pre-ACL means the filing tags only an amortised cost before the allowance for credit losses, used as the carrying amount for 34 filers here. equity incl. NCI means the filing tags no parent-only equity, so the denominator includes noncontrolling interests, which applies to 12 filers.