- DefinitionTabular disclosure of information pertaining to auction market preferred securities, including liquidation preference, liquidation value, par value, rate setting interval, redemption requirements, dividend distributions, roll forward of shares outstanding, shares authorized, aggregate value of auction market preferred securities, variable interest rate earned, and other information necessary to a fair presentation. If redeemable, the auction market preferred securities are redeemable solely at the option of the issuer.
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-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
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-URI http://asc.fasb.org/extlink&oid=109259400&loc=d3e21488-112644
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-Name Accounting Standards Codification
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-Section S99
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-Subparagraph (SX 210.5-02(28))
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682
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