FactSet Fundamentals

The datasets described herein are proprietary to FactSet Research Systems, Inc. ("Factset") and may not be copied or distributed. The datasets made available to Quantopian by FactSet are not exhaustive of FactSet's data, products, software, and/or services.

Overview

Quantopian provides FactSet Fundamentals data for equities listed in 26 countries around the world. FactSet Fundamentals includes fundamental items such as financial statement data, derived ratios, and both business and geographic segments.

FactSet fundamentals data is available via the Pipeline API, which means it can be accessed in Research and the IDE.

Note

Global data is available in Pipeline in Research. The IDE only has access to US equity data at this time.

Properties
  • Coverage: All supported countries on Quantopian
  • Data Frequency: Quarterly, semi-annual, annual, or daily (depending on the field)
  • Update Frequency: Daily (updated overnight after each trading day)
  • Timespan: 2004-01-01 to present
  • Point-In-Time Start: June 2018
  • Holdout: 1 year
Methodology
Point-In-Time

Starting in June 2018, FactSet fundamentals data is collected and surfaced in a point-in-time fashion. This corresponds to when Quantopian started downloading and storing FactSet fundamentals on a nightly basis. Prior to June 2018, FactSet fundamentals data is surfaced in simulations based on the report date provided by the vendor. Each record is surfaced 1 day after the report date indicated in the FactSet fundamentals dataset. In the event that the report date is missing or unknown, data is surfaced with a delay according to the reporting regulations of the country where the asset is traded. The delay is often applied differently for quarterly and annually reported data as regulatory institutions typically allow more time for a company to file their annual report. The delays associated with each report type and country are found in Table 1 below:

Table 1: Delays for historical fundamental data where the report date is unknown, broken down by report type & country.

Country Quarterly Report Delay Annual Report Delay
Austria 4 months 5 months
Australia 1 month 4 months
Belgium 4 months 4 months
Brazil 45 days 90 days
Canada 60 days 104 days
China 2 months 4 months
Denmark 2 months 5 months
Finland 2 months 6 months
France 4 months 4 months
Germany 2 months 4 months
Great Britain 30 days 90 days
Hong Kong 3 months 4 months
India 2 months 6 months
Ireland 30 days 90 days
Italy 4 months 6 months
Japan 3 months 3 months
Netherlands 2 months 5 months
New Zealand 4 months 4 months
Norway 2 months 6 months
Portugal 2 months 6 months
Singapore 45 days 45 days
South Korea 45 days 90 days
Spain 45 days 6 months
Sweden 2 months 4 months
Switzerland 4 months 6 months
United States 40 days 60 days
Currency Conversion

FactSet fundamentals data is denominated in the listing currency of each asset. For example, if you query sales data for the US listing of Apple, you will get data denominated in USD. If you look up fundamentals for the Japanese listing of Apple (listed in Japanese Yen), you will get data from the same US report, but it will be converted to Japanese Yen. The specific conversion techniques are as follows:

Income Statement and Cash Flow Statement

Data from the income statement and cash flow statement of a fundamentals report is converted using the average exchange rate over the fiscal period in question.

Balance Sheet

Data from the balance sheet of a report is converted using the exchange rate from the end of the fiscal period of the report (i.e. the end of Q1 for a Q1 quarterly report).

Note

Currently, FactSet fundamentals can only be used in the default (listing) currency. Currency conversion is not yet supported on Quantopian.

Last Twelve Months (LTM)

Certain reported values are available in a last twelve months (LTM) aggregate metric. The LTM data uses a four-quarter sum methodology. LTM quarterly values are used if available for a security, otherwise LTM semi-annual values are used. LTM fields are denoted by an _ltm suffix.

Adjustments

Currently, FactSet fundamentals fields denominated in units of 'per-share' (e.g. Earnings Per Share) are not supported. Quantopian plans to add support for these fields in the future.

Update Frequencies

FactSet fundamental data contains both continuous values and values describing a certain time period. An example of a continuous value is assets, where each observation in the column corresponds to the most recently known value of a company's assets as of a certain date.

Other values describe time periods. These values have a suffix to indicate the time period they represent. For example, sales_qf represents quarterly sales numbers, while sales_af represents annual sales numbers. There are four time periods in the data:

  • qf, representing quarterly values
  • saf, representing semi-annual values
  • af, representing annual values
  • ltm, representing LTM (last twelve months) values
Usage

FactSet fundamentals are accessible via the Fundamentals pipeline DataSet located in the quantopian.pipeline.data.factset module. This is distinct from the Morningstar fundamentals dataset. The sections below provide more information on the FactSet Fundamentals dataset including a code example.

Import
from quantopian.pipeline.data.factset import Fundamentals
Example

This code snippet constructs and runs a pipeline that gets the latest quarterly sales value for all US equities, every day. Run in the Research environment.

from quantopian.pipeline import Pipeline
from quantopian.pipeline.data.factset import Fundamentals
from quantopian.pipeline.domain import US_EQUITIES
from quantopian.research import run_pipeline

# Construct a factor that simply gets the most recent quarterly sales value.
quarterly_sales = Fundamentals.sales_qf.latest

# Add the factor to the pipeline.
pipe = Pipeline(
        columns={
                'sales': quarterly_sales,
        },
        domain=US_EQUITIES,
)

# Run the pipeline over a year and print the result.
df = run_pipeline(pipe, '2015-05-05', '2016-05-05')
print(df.head())

See also

To learn more about Pipeline, check out the Getting Started Tutorial or the Pipeline Tutorial.

Pipeline Datasets & Columns
Dataset

Fundamentals - The Fundamentals dataset (located in the quantopian.pipeline.data.factset module) is a pipeline DataSet that provides access to hundreds of fundamental data items for companies around the world.

Fields

The FactSet Fundamentals dataset has over 800 fields (accessible as BoundColumn attributes):

Balance Sheet
accr_exp_af

Accrued Expense
Annual and Interim Items - All Industries

Returns accrued expenses for the period and date(s) requested in local currency by default.

This is calculated as the sum of Other Accrued Expenses (accr_exp_xpayr) and Accrued Payroll (accr_payr).

accr_exp_xpayr_af, accr_exp_xpayr_qf, accr_exp_xpayr_saf

Accrued Expenses (Excl. Accrued Payroll)
Annual and Interim Items - All Industries

Represents all expenses that had been accrued by the close of the prior fiscal period but are yet unpaid, other than accrued interest, dividends, taxes and payroll, and expected to be paid within the current period.

It includes:

  • Accrued payables to suppliers/distributors
  • Rent expense payable

It excludes:

  • Accrued provisions
accr_payr

Accrued Payroll
Annual and Interim Items - Industrial, Insurance Companies

Represents all wages, salaries and related benefits to the company’s employees, including directors, accrued but as yet unpaid at the close of the prior fiscal period and expected to be paid within the current period.

It includes:

  • Current portion of pension liability
  • Employee profit-sharing
  • Commissions
  • Holiday pay
  • Incentive bonuses

It excludes:

  • Payroll taxes
  • Social security
assets

Total Assets
Annual, Interim and Preliminary Items - All Industries

Represents the total value of resources the company is using for its operations. Company assets are expected to provide future economic benefit in the entire course of business. Most of these are convertible into cash which can be used to cover any obligations. Thus, this is equal to the company’s liabilities and total equity.

In general, assets are something that the company owns and has control over. This can either be current or non-current depending on until when the asset can be consumed or utilized.

For Commercial companies, it includes:

  • Total current assets
  • Long-term note receivable
  • Total investments and advances
  • Property, plant & equipment
  • Other assets (including intangibles)
  • Deferred tax assets

For Banks, it includes:

  • Investments in unconsolidated subsidiaries
  • Cash & due from banks
  • Total investments
  • Net loans
  • Customer liability on acceptances
  • Real estate assets
  • Property, plant & equipment
  • Interest receivables
  • Deferred tax assets
  • Other assets (including intangibles)

For Insurance companies, it includes:

  • Investments in unconsolidated subsidiaries
  • Cash only
  • Total investments
  • Premium balance receivables
  • Property, plant & equipment
  • Deferred tax assets
  • Other assets (including intangibles)

For Banks, It includes:

  • Cash & short-term investments
  • Total receivables
  • Securities inventory (for investments only)
  • Custody securities (for investments only)
  • Total investments
  • Property, plant & equipment
  • Investments in unconsolidated subsidiaries
  • Deferred tax assets
  • Other assets (including intangibles)
assets_curr

Total Current Assets
Annual, Interim and Preliminary Items - Commercial Companies

Represents, at the very least, all assets that are expected to be used up or sold in the current fiscal period. These are significant as it provides funds for the company’s day-to-day operations. This can be converted into cash within the normal operating business cycle and are expected to cover company obligations. Current assets value shows how much the company has, if needed immediately, and how liquid a company is.

It includes:

  • Cash & Short Term Investments
  • Receivables - Net
  • Inventories ‒ Total
  • Prepaid Expense
  • Other Current Assets
assets_curr_misc

Miscellaneous Current Assets
Annual, Interim and Preliminary Items - Commercial Companies

Represents all other current assets not classified as cash, short-term investments, receivables, inventories, or prepaid expenses.

It includes:

  • Accrued income - current
  • Assets held for sale ‒ current
  • Assets of discontinued operations
  • Deferred tax asset ‒ current
  • Prepaid and other current assets, if reported as combined and cannot be separated
  • Unqualified current advances

It excludes:

  • Deferred expenses reported as part of current assets
  • Deferred financing costs expenses reported as part of current assets
assets_curr_oth

Other Current Assets
Annual, Interim and Preliminary Items - Commercial Companies

Represents other current assets for the period and date(s) requested in local currency by default.

This is calculated as the sum of Miscellaneous Current Assets (ASSETS_CURR_MISC) and Prepaid Expenses(prep_exp).

assets_disc_oper_af, assets_disc_oper_qf, assets_disc_oper_saf

Total Assets of Discontinued Operations
Returns total assets of discontinued operations for the period and date(s) requested in local currency by default.

This is calculated as the sum of Current Assets of Discontinued Operations (assets_disc_oper_curr) and Long-Term Assets of Discontinued Operations (assets_disc_oper_lt).

assets_intl_af

International Assets
Annual Item - All Industries

Represents total or identifiable assets of foreign operations before adjustments and eliminations.

Footnotes:
A Includes foreign currency translation
AA No standard text
B Excludes European countries
C After adjustments and eliminations of intercompany transfers
D Net assets
F Excludes research products
H Transfers between geographic areas are immaterial and not separately stated
J Excludes a geographic area
K Average assets
M Tobacco operations only
N Foreign operations not consolidated
O Includes assets of associate companies
Q Segment reporting for international operations which appear substantial are not provided
S Excludes EEC Countries
T Net operating assets
V Before intercompany eliminations
Z Appears to be a domestic company or has very little foreign operations

assets_oth

Other Assets
Annual Item - All Industries:

Represents other assets for the period and date(s) requested in local currency by default.

This is calculated as Assets (including Intangibles) - Other (assets_oth_intang) less Intangible Assets (intang). Zero is substituted for Intangible Assets (intang) if it's not available.

assets_oth_intang

Other Assets (incl. Intangibles)
Annual Item - All Industries

Represents all assets that cannot be classified as current assets, long-term receivables, investments in unconsolidated subsidiaries, other investments and property, plant and equipment.

It includes:

  • Deferred charges
  • Other tangible assets
  • Intangible assets
assets_oth_tang

Tangible Other Assets
Annual, Interim and Preliminary Items - All Industries

Represents all miscellaneous and unclassified assets reported as non-current. This also includes assets with physical existence that does not form part of Property, Plant & Equipment (ppe_net).

It includes:

  • Any non-current asset item that represents a combination of any major classes of assets
  • Assets classified as held for sale ‒ non-current
  • Assets of discontinued operations
  • Assets owned by utility companies but owned by the government
  • Cash surrender value
  • Other non-current assets
  • Subsidies
  • Inventories to be consumed after 1 year (except for film industry)

It excludes:

  • Inventories for film industry
assets_oth_tot_af

Total Other Assets
Returns total other assets for the period and date(s) requested in local currency by default.

This is calculated by taking the sum of Deferred Charges (dfd_chrg) and Tangible Other Assets (assets_oth_tang). Zero is substituted for Deferred Charges (dfd_chrg) if it's not available.

assets_risk_wght_af, assets_risk_wght_qf, assets_risk_wght_saf

Risk Weighted Assets - Basel III
Annual, Interim and Preliminary Items - Banks

Represents the total of the carrying value of each asset class multiplied by their assigned risk weighting, as defined by banking regulations. This item may also be referred to as risk adjusted assets and may be abbreviated as RWA.

If this item is not reported than it is calculated by taking the dollar value of Capital - Total (as reported by the bank) and dividing it by the Capital Ratio (as reported by the bank). If only the dollar value of Tier 1 Capital and Tier 1 Ratio are reported than these items would be substituted for Total Capital and Capital Ratio in the calculation (as reported by the bank).

It is only available at the company level.

assets_sep_accts

Separate & Variable Account Assets
Annual, Interim and Preliminary Items - Insurance Companies

Represents funds for which investment income and investment gains and losses accrue directly to, and investment risk is borne by, the policyholders. Separate account are legally segregated and are not subject to the claims which may arise out of any other business of the insurance company. Deposits and investment income of such separate accounts are included in the revenues with the corresponding liability increases included in benefits and expenses.

bdebt

Bad Debt / Doubtful Accounts
Annual,Interim and Preliminary Items - Commercial Companies

Represents the accumulated provision set aside for claims due within one year that are doubtful, past due, or unlikely to be collected.

It excludes:

  • Provision for doubtful long-term receivables
bk_invest_tot

Total Investments - Banks
Annual Item - Banks, Other Financial Companies:

Represents investment in securities which directly or indirectly creates a loan made by the bank.

It includes:

  • U.S. Treasury securities
  • Federal agency securities
  • State and municipal securities
  • Federal funds sold
  • Trading accounts securities
  • Securities purchased under resale agreements
  • Mortgage backed securities
  • Other investments
  • Other securities
  • Total securities available for sale (FFc field 18093)

Insurance:
Represents the interest earning assets of the company.

It includes:

  • For Insurance Companies:
  • Fixed income securities
  • Equity securities
  • Real estate assets
  • Mortgage & Policy loans
  • Other Investments

Other Financial Companies:
Represents the interest earning assets of the company.

It includes:

  • Loans
  • Real estate assets
  • Finance Receivables
  • Other investments.
bk_oper_inc_oth_af, bk_oper_inc_oth_qf, bk_oper_inc_oth_saf

Bank Other Operating Income
Annual, Interim and Preliminary Items - Banks

This is calculated as:

Bank Total Operating Income minus Bank Interest Income less Total Interest Payable minus Net Commission Income minus Net Trading Income minus Gain on Investments

bonds_below_invgr_af

Bonds Below Investment Grade - Amount
Annual Item - Insurance Companies

Represents those bonds with an investment rating of BB or lower. This type of bond usually pays higher yields but it is extremely volatile. This is also referred to as junk bonds or high-yield bonds.

cap_lease_af, cap_lease_qf, cap_lease_saf

Capitalized Lease Obligations
Annual and Interim Items - All Industries

Represents all obligations incurred through the contractual leasing of long-term assets, by which the periodic lease payments resemble payments on interest and debt capital. As such, capitalized leases are considered to be a form of long-term debt.

Capitalized leases differ from operating leases in that the lessee assumes both ownership and the right of use, whereas an operating lease only transfers the right of use. Property and equipment held under capitalized leases are recognized as depreciable and impairable assets, and the contractual payment obligations are recognized as liabilities, of which the amount due within one year is included in Current Portion of Long-Term Debt (debt_lt_curr).

It includes:

  • Industrial revenue bonds which are clearly backed by specific property
  • Sale and leaseback leases
cap_ratio_tier1_af, cap_ratio_tier1_qf, cap_ratio_tier1_saf

Tier 1 Capital Ratio
Annual, Interim and Preliminary Items - Banks

Represents the ratio of Tier 1 Capital to total risk-weighted assets, calculated in accordance with banking regulations and expressed as a percentage. Tier 1 Capital includes common shareholders’ equity and qualifying preferred stock, less goodwill and other adjustments.

It is only available at the company level.

cap_ratio_tot_af, cap_ratio_tot_qf, cap_ratio_tot_saf

Total Capital Ratio
Annual, Interim and Preliminary Items - Banks

Represents the ratio of Capital ‒ Total to Risk-weighted assets, calculated in accordance with banking regulations and expressed as a percentage.

It is only available at the company level.

cash_due_fr_bk

Cash & Due from Banks
Annual, Interim and Preliminary Items - Banks

Represents amounts due to the bank from other banks.

It includes:

  • Deposits (non-interest bearing) made by the bank in other banks for services rendered
  • Checks not yet cleared by the Federal Reserve Board
  • Promissory notes
  • Deposits in the Federal Reserve Bank

It includes for non-U.S. corporations:

  • Vault cash
  • Collections and exchanges
  • Checks on matured bonds
  • Postal Checking accounts
  • Bills for Collection
  • Reserves maintained with the central bank
  • Recovery claims of federal and state authorities under the Currency Reform Act (Germany)
  • Bills discounted
  • Items in the course of collection
cash_generic_af, cash_generic_qf, cash_generic_saf

Cash & Equivalents - Generic
Annual, Interim and Preliminary Items - All Industries

Represents the total value of items commonly identified as cash and equivalents in an industry. This includes the most liquid assets which are readily available for use.

For Commercial companies
This item represents the total value of cash, cash equivalents, and short-term investments. This item also includes the amount for restricted cash.

For Other Financial companies
This item represents the total value of cash, whether restricted or available, cash equivalents, and investments. This, however, excludes all securities held by the company that are available for resale and other receivables reported outside receivables but within current asset.

It includes:

  • Restricted cash

It excludes:

  • Bills of exchange (Included in Receivables- Total)
  • Securities held for resale (Included in Investments-Long-Term- Other
  • Notes receivable (Included in Receivables- Total)

For Banks
This item represents all cash, on hand and in bank, and other near cash items already available for use or for investment. For bank, this does not include short-term investments.

It excludes:

  • Securities in transit (Included in Tangible Assets- Other)

For Insurance companies
This item represents all cash items, on hand and in bank, and other near cash items. This includes deposits which are available at short notice. However, this does not include deposits with maturity of more than three months and other deposits used to cover its insurance liabilities.

It includes:

  • Cash in transit
  • Restricted cash

It excludes:

  • Reinsurance deposit (Included in Tangible Assets- Other)
cash_only

Cash Only
Annual, Interim and Preliminary Items - All Industries, except Banks

Represents all cash items, on hand and in bank, that are readily available for use. This includes cash equivalents that can easily be converted into cash. Equivalents are cash balances not currently needed and are temporarily invested in funds.

These investments usually have a maturity of up to three months or less. These are considered to be the most liquid assets.

It includes:

  • Cash on hand
  • Cash in banks
  • Cash in escrow
  • Demand deposits
  • Money market funds
  • Restricted cash classified as current

It excludes:

  • Client cash
  • Restricted investment
  • Time Deposit with maturity of more than 90 days
cash_st

Cash & Short Term Investments
Annual, Interim and Preliminary Items - Commercial, Other Financial Companies

Represents the total value of the company’s most liquid assets, comprised of cash, cash equivalents, and short-term investments at the end of the fiscal period.

It includes:

  • Available-for-sale securities
  • Cash on hand
  • Cash in bank
  • Cash in escrow
  • Certificates of deposit
  • Commercial paper
  • Demand deposits
  • Derivative investment
  • Marketable securities
  • Money market funds
  • Restricted cash
  • Restricted investments
  • Short-Term financial asset
  • Time Deposit

It excludes:

  • Bills of exchange
  • Client cash
  • Promissory note
com_eq

Common Equity - Total
Annual, Interim and Preliminary Items - All Industries

Represents the invested capital, accumulated retained earnings, surpluses, and reserves attributable to holders of the parent company's common stock, net of ownership interest reacquired by the company.

It includes:

  • Common stock value
  • Retained earnings
  • Capital surplus
  • Capital stock premium
  • Cumulative gain or loss on foreign currency translation
  • Goodwill written off
  • Preferred stock which participates with the common stock's share in the profits of the company
  • Appropriated and unappropriated retained earnings
  • Net income for the year, if disclosed separately from retained earnings
  • Compulsory statutory/legal reserves
  • Discretionary reserves

It excludes:

  • Convertible Debt Securities
  • Minority interest
  • Non-convertible debt securities such as perpetual capital securities
  • Preferred treasury stock
  • Redemption value of redeemable preferred stock
  • Stated value of non-redeemable preferred stock
  • Share premium on preferred stock
com_eq_apic

Additional Paid-In Capital / Capital Surplus (incl. Deferred Compensation)
Annual, Interim and Preliminary Items - All Industries

Represents capital contributed in excess of par or stated value, from the sale or exchange of the stock. It also includes any surplus resulting from recapitalization and is sometimes called paid-in-surplus.

It includes:

  • Share premium
  • Share discount
  • Additional paid-in capital
  • Monetary correction
com_eq_for_exch

Cumulative Translation Adjustment/ Unrealized For Exch Gain
Annual, Interim and Preliminary Items - All Industries

Represents the accumulated gains and losses from translation adjustments of fully consolidated foreign subsidiaries which are not using the parent company’s functional currency.

It includes:

  • Accumulated gains and/or losses from a net investment hedge in foreign operations
com_eq_gl

Unrealized Gain/Loss Marketable Securities
Annual, Interim and Preliminary Items - All Industries

Represents the accumulated gains and losses from the revaluations of securities classified as “Available-for-sale”, which are recorded at fair value and will be recognized in the income statement only when sold or impaired permanently, to be carried as equity reserve until then.

com_eq_hedg_gl_af, com_eq_hedg_gl_qf, com_eq_hedg_gl_saf

Comprehensive Income - Hedging Gain/Loss
Annual, Interim and Preliminary Items - All Industries

Represents the amount of accumulated effective portion of gains and/or losses from the company's hedges. The effective portion of a cash flow hedge is that which offsets the change in the instrument being hedged.

Cash flow hedges are derivatives used to cover for the variation in the cash flows associated with an asset or a liability. It is measured at fair value each period wherein the effective portion is recognized as part of other comprehensive income. The difference between the effective portion and the full change in fair value of the derivative is classified as ineffective portion and is recognized immediately in income statement.

Effective portion of the cash flow hedge is deferred in other comprehensive income but will be reclassified to income statement when the hedged instrument affects the same.

It includes:

  • Accumulated gains and/or losses from a net investment hedge in foreign operations when not shown separately
com_eq_oth_compr_adj_oth_af, com_eq_oth_compr_adj_oth_qf, com_eq_oth_compr_adj_oth_saf

Accum Other Comp Inc - Other Adjustments
Annual, Interim and Preliminary Items - All Industries

Represents the accumulated amount of all other unrealized or unsettled gains and/or losses that the company incurred, not elsewhere classified, and as such, have not been taken into the income statement.

com_eq_par

Common Stock Par/Carry Value
Annual, Interim and Preliminary Items - All Industries

Represents the carrying value of common shares or ordinary capital at either at par, nominal or stated value.

If the capital surplus cannot be separated from the book value of common stock, the combined value is collected in this field.

For multiple or ordinary share classes, this field is the combined value of all these share classes.

It includes:

  • Common shares
  • Ordinary shares
  • Common units
  • Preferred shares treated as common
  • Convertible classes of shares
  • Deferred shares
  • Shares to be issued
  • Puttable common stock
  • Classes of capital that are earnings-participating
  • Common and subordinated interest (units) for Partnerships
  • Limited partner interest (units) for Partnerships

It excludes:

  • Redeemable common stock
com_eq_retain_earn

Retained Earnings
Annual, Interim and Preliminary Items - All Industries

Represents the accumulated residual earnings of the company, since inception, which have not been distributed to shareholders or allocated to a specific reserve.

It includes but is not restricted to:

  • Retained profits or retained losses
  • Accumulated losses or accumulated deficit
  • Unappropriated retained earnings
  • Undistributed profits or earned surplus
  • Merger reserves
  • Reserves for associated undertakings
  • Distribution in excess
com_eq_unearn_comp

Comprehensive Income - Unearned Compensation
Annual, Interim and Preliminary Items - All Industries

Represents the amount of unearned or deferred compensation which are yet to be settled or realized.

Deferred compensation is an arrangement in which employee's income is paid out at a later date after which the income is actually earned. A deferred compensation liability is created with a corresponding entry to other comprehensive income to account for such arrangement. The other comprehensive income account is then amortized in the subsequent periods in which the employee performs the required services.

It includes:

  • Pension related gains and/or losses including prior service costs or credits when not shown separately
com_stk_esop

ESOP Debt Guarantee
Annual and Interim Items - All Industries

Represents the value of Employee Stock Option Plan (ESOP) funded through borrowings or leverage and established to purchase the company's common stock.

There are two ways to establish an ESOP Trust and this is either by Non-leverage - where the company contributes stock or cash to the trust, or by Leverage - where a bank funds the trust and the company only guarantees. If an ESOP Trust is established through leverage, common stocks acquired by the trust are also held as collateral for the loan. ESOP Trust established by non-leverage is collected to Other Appropriated Reserves (rsrv_appr_oth)

It includes:

  • Guaranteed unearned ESOP shares
  • Reserve for ESOP debt retirement
  • Amount due from ESOP trust
  • Deferred compensation relating to guaranteed ESOP
comp_soft

Computer Software
Annual & Interim Item - All Industries Represents acquired or capitalized developments costs of computer software, net of accumulated amortization and write-downs and impairment.

This item is available in the annual time series and the quarterly, semi-annual, and trimester interim time series. It is only available at the company level.

compr_inc_pens_liabs_af, compr_inc_pens_liabs_qf, compr_inc_pens_liabs_saf

Comprehensive Income - Pension Liability
Annual, Interim and Preliminary Items - All Industries

Represents the amount of accumulated pension related gains or losses, and prior service costs or credits which are yet to be settled or realized.

Plan amendments may provide provisions which increase benefits retroactively, thereby increasing the projected benefit obligation. The increase in the projected benefit obligation is matched by a corresponding entry to other comprehensive income. Prior service cost recognized as other comprehensive income is amortized each period and included in pension expense.

Gains and/or losses on the other hand, are derived from changes in the amount of projected benefit obligation resulting from experience different from that assumed, and changes in assumptions as made by the actuaries. Entire gains and/or losses are not recognized in the income statement in the period it was incurred to mitigate significant fluctuations in pension expense and as such is recorded as a component of other comprehensive income. Subsequently, such is amortized as part of pension expense.

It includes:

  • Return on plan assets, excluding amounts recognized as net interest cost
  • Changes due to effect of asset ceiling
cust_accept

Customer Liability on Acceptances
Annual, Interim and Preliminary Items - Banks

Represents funds from customers (usually borrowed from the bank), which by agreement are deposited in the bank. The agreement is supported by a letter of credit, which allows the funds to be used only for a specific purpose.

Upon accepting the letter of credit for payment the bank becomes liable for payment under the terms negotiated, while expecting the customer to supply funds for payment. This amount appears both on the asset & liability side of the balance sheet.

It includes:

  • Banker acceptances
  • Letters of credit
  • Bills of exchange
  • Undrawn balances in third party credit accounts (Spain)
  • Guarantees, acceptances, endorsements and other items serving as direct client substitutes
  • Documentary credits and other short-term trade related contingent obligations
debt

Total Debt
Annual Item - All Industries

Represents all the interest-bearing obligations of the company, regardless of when these obligations are due for payments. These obligations are used to provide liquidity to bridge short-term obligations and finance long-term capital expenditures and operations

It includes:

  • Short-term debt including current portion of long-term debt
  • Long-term debt excluding capital lease obligations
  • Capital lease obligations
debt_bonds_conv_jr_af

DCS - Bonds - Junior Convertible
Represents junior bonds that are convertible to common stock. These bonds are unsecured or have a low repayment priority in the event of bankruptcy.

debt_bonds_conv_sr_af

DCS - Bonds - Senior Convertible
Represents senior bonds that are convertible to common stock. These bonds are secured and have a high repayment priority in the event of bankruptcy.

debt_bonds_conv_subord_af

DCS - Bonds - Subordinated Convertible
Represents bonds that are convertible to common stock. These bonds may either be secured or unsecured and have a lower repayment priority in the event of bankruptcy.

debt_bonds_conv_subord_jr_af

DCS - Bonds - Junior Subordinated Convertible
Represents bonds that are convertible to common stock. These bonds have the lowest repayment priority among all subordinated bonds.

debt_bonds_conv_subord_sr_af

DCS - Bonds - Senior Subordinated Convertible
Represents bonds that are convertible to common stock. These bonds have the highest repayment priority among all subordinated bonds.

debt_bonds_covered_af

DCS - Bonds - Covered
Represents bonds that are secured by cash flows from other debt.

debt_bonds_jr_af

DCS - Bonds - Junior
Represents bonds that are unsecured or have a low repayment priority in the event of bankruptcy.

debt_bonds_mtge1_af

DCS - Bonds - First Mortgage
Represents mortgage bonds that have a high priority on property claims in the event of bankruptcy.

debt_bonds_muni_af

DCS - Bonds - Municipal (Taxable)
Represents municipal bonds.

Municipal bonds include:

  • Government bonds
  • Tax-exempted bonds
  • Development bonds
  • Revenue bonds
  • Pollution control bonds
  • Healthcare revenue bonds
  • Higher education revenue bonds
  • Housing revenue bonds
  • Industrial development revenue bonds
  • Special facility revenue bonds
  • Transportation revenue bonds
  • Utility revenue bonds
debt_bonds_oth_af

DCS - Bonds - Other Borrowings
Represents other bonds as reported by the company.

This includes:

  • Linked bonds (Index linked/CPI linked/CMS linked)
  • Small Business Investment Company bonds
  • Structured bonds
debt_bonds_secure_lien1_af

DCS - Bonds - Sec. 1st Lien
Represents a lien bond, which is a secured bond with an interest in the assets of a company and ranks on top in the seniority scale.

In the event of a bankruptcy or liquidation, the assets used by the company as security would first be provided to the first lien secured bondholders as repayment of their borrowings. To the extent that the value of the assets is sufficient to satisfy the company's obligations to the first lien secured bondholders, any additional proceeds from the sale of the pledged assets would then be made available to the second lien bondholders as repayment of the second lien bond, and so on.

The specific rights of the first, second, and third lien bondholders are established in the offering's prospectus/indenture. To return the second and third lien bond, use debt_bonds_secure_lien2 and debt_bonds_secure_lien3.

debt_bonds_secure_lien2_af

DCS - Bonds - Sec. 2nd Lien
Represents a lien bond, which is a secured bond with an interest in the assets of a company and ranks on top in the seniority scale.

In the event of a bankruptcy or liquidation, the assets used by the company as security would first be provided to the first lien secured bondholders as repayment of their borrowings. To the extent that the value of the assets is sufficient to satisfy the company's obligations to the first lien secured bondholders, any additional proceeds from the sale of the pledged assets would then be made available to the second lien bondholders as repayment of the second lien bond, and so on.

The specific rights of the first, second, and third lien bondholders are established in the offering's prospectus/indenture.

To return the second and third lien bond, use debt_bonds_secure_lien2 and debt_bonds_secure_lien3.

debt_bonds_secure_lien3_af

DCS - Bonds - Sec. 3rd Lien
Represents a lien bond, which is a secured bond with an interest in the assets of a company and ranks on top in the seniority scale.

In the event of a bankruptcy or liquidation, the assets used by the company as security would first be provided to the first lien secured bondholders as repayment of their borrowings. To the extent that the value of the assets is sufficient to satisfy the company's obligations to the first lien secured bondholders, any additional proceeds from the sale of the pledged assets would then be made available to the second lien bondholders as repayment of the second lien bond, and so on.

The specific rights of the first, second, and third lien bondholders are established in the offering's prospectus/indenture.

To return the second and third lien bond, use debt_bonds_secure_lien2 and debt_bonds_secure_lien3.

debt_bonds_subord_af

DCS - Bonds - Subordinated
Represents bonds with lower repayment priority in the event of bankruptcy.

debt_bonds_subord_jr_af

DCS - Bonds - Junior Subordinated
Represents bonds with the lowest repayment priority among all other subordinated bonds.

debt_bonds_subord_sr_af

DCS - Bonds - Senior Subordinated
Represents bonds with the highest repayment priority among all other subordinated bonds.

debt_bonds_unsecure_sr_af

DCS - Bonds - Senior Unsec.
Represents senior bonds not backed up by any asset. These bonds have a higher repayment priority among other unsecured bonds in the event of bankruptcy.

A bond is considered senior unsecured if:

  • Bond is unsecured
  • Bond is guaranteed
  • Company reports senior bonds only
  • Type of bond is not stated
debt_cdo_af

DCS - Collateralized Debt Obligations
Represents asset-backed security and collateralized debt obligations in the form of bonds or notes.

debt_gtd_fdic_af

DCS - FDIC Guaranteed Debt (TLGP)
Represents debt guaranteed under Federal Deposit Insurance Corporation's Temporary Liquidity Guarantee Program.

debt_loan_adv_ffcb_af

DCS - FFCB Advances
Represents loan advances financed by FFCB.

debt_loan_adv_fhlb_af

DCS - FHLB Advances
Represents loan advances financed by Federal Home Loan Bank.

debt_loan_facil_dip_af

DCS - Term Loans - DIP Facility
Represents loans financed by debtor-in-possession facilities.

debt_loan_mtge_af

DCS - Mortgage Loans
Represents loans that are secured by mortgage.

debt_loan_oth_af

DCS - Loans - Other Borrowings
Represents loans that are not classified under a separate debt class.

debt_loan_secure_delay_draw_af

DCS - Term Loans - Sec. Delayed Drawdown
Represents secured loans with a delayed drawdown feature.

debt_loan_secure_lien1_af

DCS - Term Loans - Sec. 1st Lien
Represents a lien term loan, which is a secured loan with an interest in the assets of a company and ranks on top in the seniority scale.

In the event of a bankruptcy or liquidation, the assets used by the company as security would first be provided to the first lien secured lenders as repayment of their borrowings. To the extent that the value of the assets is sufficient to satisfy the company's obligations to the first lien secured lenders, any additional proceeds from the sale of the pledged assets would then be made available to the second lien lenders as repayment of the second lien loan, and so on.

The specific rights of the first, second, and third lien lenders are established in the credit agreements between the borrower and each class of lender, as well as in an inter-creditor.

To return the second and third lien term loan, use debt_loan_secure_lien2 and debt_loan_secure_lien3.

debt_loan_secure_lien2_af

DCS - Term Loans - Sec. 2nd Lien
Represents a lien term loan, which is a secured loan with an interest in the assets of a company and ranks on top in the seniority scale.

In the event of a bankruptcy or liquidation, the assets used by the company as security would first be provided to the first lien secured lenders as repayment of their borrowings. To the extent that the value of the assets is sufficient to satisfy the company's obligations to the first lien secured lenders, any additional proceeds from the sale of the pledged assets would then be made available to the second lien lenders as repayment of the second lien loan, and so on.

The specific rights of the first, second, and third lien lenders are established in the credit agreements between the borrower and each class of lender, as well as in an inter-creditor.

To return the second and third lien term loan, use debt_loan_secure_lien2 and debt_loan_secure_lien3.

debt_loan_secure_lien3_af

DCS - Term Loans - Sec. 3rd Lien
Represents a lien term loan, which is a secured loan with an interest in the assets of a company and ranks on top in the seniority scale.

In the event of a bankruptcy or liquidation, the assets used by the company as security would first be provided to the first lien secured lenders as repayment of their borrowings. To the extent that the value of the assets is sufficient to satisfy the company's obligations to the first lien secured lenders, any additional proceeds from the sale of the pledged assets would then be made available to the second lien lenders as repayment of the second lien loan, and so on.

The specific rights of the first, second, and third lien lenders are established in the credit agreements between the borrower and each class of lender, as well as in an inter-creditor.

To return the second and third lien term loan, use debt_loan_secure_lien2 and debt_loan_secure_lien3.

debt_loan_secure_place_priv_af

DCS - Private Placement Notes - Sec.
Represents private placement notes issued that are secured through assets which have been pledged by the company.

Private Placement Notes for US Companies:

Includes:

  • Private placement notes with a note purchase agreement

Excludes:

  • Private placement notes that are treated as Tier 1 and Tier 2 notes

Private Placement Notes for Global Companies:

Includes:

  • Private placement notes with or without a note purchase agreement.

Excludes:

  • Private placement notes that are treated as Tier 1 and Tier 2 notes
debt_loan_tot_af

DCS - Total Term Loans
Represents a company's secured and unsecured term loans combined.

debt_loan_unsecure_af

DCS - Term Loans - Unsec.
Represents term loans that are not secured by any asset.

debt_loan_unsec_delay_draw_af

DCS - Term Loans - Unsec. Delayed Drawdown
Represents unsecured loans with a delayed drawdown feature.

debt_loan_unsec_place_priv_af

DCS - Private Placement Notes - Unsec.
Represents private placement notes issued that are not backed up by an asset.

Private Placement Notes for US Companies:

Includes:

  • Private placement notes with a note purchase agreement

Excludes:

  • Private placement notes that are treated as Tier 1 and Tier 2 notes

Private Placement Notes for Global Companies:

Includes:

  • Private placement notes with or without a note purchase agreement.

Excludes:

  • Private placement notes that are treated as Tier 1 and Tier 2 notes
debt_lt

Long Term Debt
Annual, Interim and Preliminary Items - All Industries

Represents all the interest-bearing obligations of the company that are due after 12 months or one operating cycle, whichever is longer.

It includes:

  • Any long-term liability that is convertible
  • Bonds
  • Capitalized Leases (USA)/Finance Lease (IFRS)
  • Debentures
  • Long-term Royalties
  • Long-term Notes Payables
  • Preferred Liabilities
  • Revolving Credit
  • Senior Subordinated Debentures
  • Subordinated Bonds and Notes
  • Subordinated Loans
  • Interest-free loans/borrowings reported as part of the total Debt
  • Industrial Revenue Bond

It excludes:

  • Callable loans
debt_lt_conv_af

Convertible Debt
Supplementary Annual Item - All Industries

Represents debt instruments or hybrid securities issued by the company, which may be traded, and which are not loans from banks or other financial institutions, that may be converted into a specified number of shares of common stock, usually at the option of issuer, as stated in their terms and conditions. There is no current portion of convertible debt.

All unclassified debt is assumed to be non-convertible.

It includes:

  • Convertible Bonds
  • Convertible Notes
  • Convertible Preferred Stock
  • Convertible Subordinated Debt
  • Fully Convertible Debentures
  • Liability Component of Convertible Debt Securities
  • Mandatory (Compulsory) Convertible Debt
  • Optionally Convertible Debentures
  • Redeemable Convertible Securities
debt_lt_conv_pfd_af

DCS - Preferreds - Convertible (LT Debt)
Represents convertible preferred bonds, notes, preferred stock and capital securities.

It includes:

  • Preferred securities that are part of liabilities

It excludes:

  • Preferred securities that are part of equity
  • Preferred securities that are under commitments and contingencies
debt_lt_curr

Current Portion of Long Term Debt
Annual, Interim and Preliminary Items - All Industries

Represents the portion of the principal payments of long-term, interest-bearing obligations due within the next 12 months or one operating cycle. The significance of this account is that it helps readers know how much cash should be set aside to retire an obligation which is originally long-term in nature.

It includes:

  • Finance/Capitalized leases reported as part of Current Liabilities

It excludes:

  • Accrued interest
  • Callable loans
debt_lt_net_af

DCS - Net Long Term Debt
Represents a company's net debt maturing for more than 12 months of the reporting period.

debt_lt_non_conv_af

Non-Convertible Debt
Annual Item - All Industries

Represents all debt other than debt instruments or hybrid securities issued by the company with convertibility features.

All unclassified debt is assumed to be non-convertible.

debt_lt_repos_af

DCS - Repurchase Agreement (LT Debt)
Represents long-term repurchase agreement.

debt_lt_revolv_facil_ab_af

DCS - Asset-Backed Facility
Represents long-term revolvers financed by asset-backed facilities.

debt_lt_revolv_facil_dip_af

DCS - Revolvers - DIP Facility
Represents long-term revolvers financed by debtor-in-possession facilities.

debt_lt_revolv_secure_af

DCS - Revolvers - Sec. Line
Represents secured long-term revolvers.

debt_lt_revolv_secure_cp_af

DCS - Commercial Paper (LT Debt)- Sec.
Represents secured long-term revolvers in the form of commercial paper.

debt_lt_revolv_secure_curr_af

DCS - Short Term Revolver (LT Debt) - Sec.
Represents secured current revolvers.

debt_lt_revlv_sec_facil_oth_af

DCS - Revolvers - Other Sec. Facility
Represents long-term revolvers financed by other secured facilities.

debt_lt_revolv_tot_af

DCS - Total Revolving Credit
Represents total long-term revolvers.

debt_lt_revolv_unsecure_af

DCS - Revolvers - Unsec. Line
Represents unsecured long-term revolvers.

debt_lt_revolv_unsecure_cp_af

DCS - Commercial Paper (LT Debt) - Unsec.
Represents unsecured long-term revolvers in the form of commercial paper.

debt_lt_revlv_unsec_curr_af

DCS - Short Term Revolver (LT Debt) - Unsec.
Represents unsecured current revolvers.

debt_lt_revlv_unsec_fcl_oth_af

DCS - Revolvers - Other Unsec. Facility
Represents long-term revolvers financed by other unsecured facilities.

debt_lt_straight_pfd_af

DCS - Preferreds - Straight (LT Debt)
Represents straight preferred stock.

debt_lt_tot_af

DCS - Total Long Term Debt
Represents a company's total debt maturing for more than 12 months of the reporting period.

debt_lt_xcap_af, debt_lt_xcap_qf, debt_lt_xcap_saf

LT Debt excl Capital Lease Obligations
Annual, Interim and Preliminary Items - All Industries

Represents obligations form borrowings or issuance of debt securities that are interest-bearing and are due after 12 months or one operating cycle. These obligations are used to finance long-term capital expenditures and operations but exclude the acquisition of long-term assets thorugh finance or capitalized lease.

Before, US GAAP filers have the option to present Long-term debt as gross of debt issuance cost. After December 2015, both IFRS and US GAAP filers are required to show long-term debt as net of discounts, premiums and debt issuance costs. If the company does not provide a clear breakdown between short-term and long-term debt, the whole debt is classified as long-term.

It includes:

  • Any long-term liability that is convertible
  • Bonds
  • Debentures
  • Long-term Royalties
  • Long-term Notes Payables
  • Preferred Liabilities
  • Revolving Credit
  • Senior Subordinated Debentures
  • Subordinated Bonds and Notes
  • Subordinated Loans
  • Interest-free loans/ borrowings reported as part of the total Debt
  • Industrial Revenue Bond

It excludes:

  • Callable loans
debt_notes_bonds_tot_af

DCS - Total Notes/Bonds
Represents company's total notes and bonds combined.

debt_notes_surplus_sr_af

DCS - Bonds - Senior Surplus Notes
Represents surplus notes that are of seniority level in terms of repayment priority.

debt_notes_surplus_subord_af

DCS - Bonds - Subordinate Surplus Notes
Represents surplus notes that are subordinate in terms of repayment priority.

debt_oth_adj_af

DCS - Adjustments - Other
Represents adjustments made to other debts.

debt_oth_capl_af

DCS - Capital Leases
Represents other capital leases.

debt_oth_lt_curr

DCS - LTD Current (Debt/Capital Leases)
Represents other current long-term debt and capital leases.

debt_oth_tot_af

DCS - Total Other Debt
Represents total other debt.

debt_receiv_auto_af

DCS - Auto Receivables
Represents receivables from automobile loans.

debt_receiv_cr_card_af

DCS - Credit Card Receivables
Represents receivables from credit cards.

debt_receiv_equip_trust_af

DCS - Equipment Trust Receivables
Represents receivables from equipment trusts.

debt_receiv_mtge_comml_af

DCS - Commercial Mortgage Receivables
Represents receivables from commercial mortgages.

debt_receiv_mtge_res_af

DCS - Residential Mortgage Receivables
Represents receivables from residential mortgages.

debt_receiv_oth_af

DCS - Other Receivables
Represents debts that are:

  • Asset-backed/securitization
  • Receivable bonds/notes
  • Securitization notes
debt_revolv_secure_curr_af

DCS - Short Term Borrowings from LT Sec. Rev.
Represents current debt from long-term secured revolvers.

debt_revolv_unsecure_curr_af

DCS - Short Term Borrowings from LT Unsec. Rev.
Represents current debt from long-term unsecured revolvers.

debt_sec_facil_swing_sbrd_af

DCS - Swing Line Sub Facility - Sec.
Represents swing line facility secured on a subordinate level.

debt_st

Short-Term Debt incl. Current Portion of LTD
Annual, Interim and Preliminary Items - All Industries

Represents all the short-term, interest-bearing notes and obligations of the company that are due within one year. If the company did not report a breakdown between long-term and short-term debt, then the combined figure is collected Long-term Debt (debt_lt).

If the company reported short-term debt with accounts payable, the combined figure is collected in Accounts Payable (pay_acct).

It includes:

  • Bank Overdrafts
  • Commercial Paper
  • Current portion of Convertible debt
  • Current portion of Capitalized leases
  • Derivative Liability, when reported by the company as part of Total Debt
  • Interest-free loans, when reported by the company as part of Total Debt
  • Murabaha Financing (Short-term)
  • Notes Payable
  • Promissory Notes

It excludes:

  • Accrued Interest, if this can be separated from Short-Term Borrowings
  • Book Overdraft
  • Derivative liability, if reported as a separate line item
debt_st_adj_af

DCS - Adjustments - Short Term
Represents short-term adjustments made to debt.

debt_st_adv_ffcb_af

DCS - ST FFCB Advances
Represents short-term advances financed by FFCB.

debt_st_adv_fhlb_af

DCS - ST FHLB Advances
Represents short-term advances financed by Federal Home Loan Bank.

debt_st_borr_fed_rsrv_af

DCS - Federal Reserve Borrowings (TAF)
Represents short-term borrowings financed by term auction facility (TAF) used by Federal Reserve.

debt_st_curr_port_af

DCS - LTD Current (Debt/Capital Leases)
Represents current long-term debt.

debt_st_gtd_fdic_cp_af

DCS - Commercial Paper - FDIC Gtd. (TLGP)
Represents commercial paper guaranteed under Federal Deposit Insurance Corporation's Temporary Liquidity Guarantee Program.

debt_st_lt_tot_af

DCS - Total Debt
Represents a company's short-term and long-term debt combined.

debt_st_notes_pay_af

DCS - Notes Payable
Represents a legal instrument in which the issuer promises to pay a determinate amount of money.

debt_st_purch_fed_funds_af

DCS - Fed Funds Purchased
Represents Federal funds purchased.

debt_st_repos_af

DCS - Repurchase Agreements
Represents short-term repurchase agreements.

debt_st_secure_abs_cp_af

DCS - Commercial Paper - Secured (ABS)
Represents short-term asset-backed securities in the form of commercial paper.

debt_st_secure_oth_af

DCS - Other Borrowings - Sec.
Represents other secured short-term borrowings.

debt_st_secure_revolv_af

DCS - Short Term Revolver - Sec.
Represents secured short-term revolvers.

debt_st_stn_bank_af

DCS - Bank STN's
Represents bank short-term notes.

debt_st_tot_af

DCS - Total Short Term Debt
Represents a company's total debt maturing within 12 months of the reporting period.

debt_st_unsecure_cp_af

DCS - Commercial Paper - Unsec.
Represents unsecured short-term debt in the form of commercial paper.

debt_st_unsecure_oth_af

DCS - Other Borrowings - Unsec.
Represents other unsecured short-term borrowings.

debt_st_unsecure_revolv_af

DCS - Short Term Revolver-Unsec.
Represents unsecured short-term revolvers.

debt_st_x_curr_port_af, debt_st_x_curr_port_qf, debt_st_x_curr_port_saf

Short-Term Debt
Annual, Interim and Preliminary Items - All Industries

Represents short-term debt for the period and date(s) requested in local currency by default.

It includes:

  • Short-term debt and current portion of long-term debt

It excludes:

  • Current portion of long-term debt
debt_trust_pfd_af

DCS - Preferreds - Trust
Represents trust-preferred securities.

debt_unsec_facil_swing_sbrd_af

DCS - Swing Line Sub Facility - Unsec.
Represents unsecured swing line facility on a subordinate basis.

deps

Total Deposits
Annual, Interim and Preliminary Items - Banks, Other Financial Companies

Represents the value of money held by the bank or financial company on behalf of its customers.

It includes:

  • Demand deposits
  • Savings deposits
  • Money market and certificates of deposit along with foreign office and deposit accounts

It excludes:

  • Securities sold under repurchase agreement
deps_cust

Total Customer Deposits
Annual Item - Banks, Other Financial Companies

Represents the value of money held by the bank or financial company on behalf of its customers.

For Banks:
It includes but is not restricted to:

  • Securities sold under resale agreement (FFc field 03056)

Footnotes:
A Other short-term liabilities included
B May include borrowings
C Includes due to banks

deps_demand

Demand Deposits
Annual, Interim and Preliminary Items - Banks

Represents non-interest bearing deposits in the bank that can be withdrawn without notice.

It includes:

  • Checking/current accounts
  • Non-interest bearing deposits
  • Negotiable Orders of Withdrawal (NOW accounts)
  • Non-interest bearing negotiable orders of withdrawal (NINOW accounts)
  • Super NOW accounts
  • Current and demand accounts - interest bearing (U.K.)
  • Current and demand accounts - interest free (U.K.)
deps_for

Foreign Office Deposits
Annual, Interim and Preliminary Items - Banks

Represents deposits in foreign offices of the bank.

It includes:

  • Deposits of nonresidents
deps_sav

Savings/Time Deposits
Annual, Interim and Preliminary Items - Banks

Represents interest bearing deposits in the bank.

It includes but not restricted to:

  • Interest bearing deposits
  • Money market deposits
  • Term certificates
  • Certificates of Deposits greater than $100,000
  • Consumer Certificates of Deposits
  • Time Deposits
  • Savings Deposits
  • Negotiable certificates of deposits
  • Other time deposits - retail (U.K.)
  • Other time deposits - wholesale (U.K.)
deps_unspec

Unspecified Deposits
Annual, Interim and Preliminary Items - Banks

Represent deposits not classified by the bank as being a demand, savings, time or foreign deposit.

It includes:

  • Public sector deposits (Spain)
  • Promissory notes and bills (Spain)
  • Other deposit accounts
dfd_chrg

Deferred Charges
Annual and Interim Items - All Industries

Represents the expenditures considered initially as capitalized costs instead of an outright expense in the Income Statement. They are expected to have future economic benefit and can be used up for more than a year. These costs are then transferred to the Income Statement over a number of periods until those charges are fully amortized. This includes all charges whether reported as part of the current or non-current assets since deferred charges are all long term in nature.

It includes but is not restricted to:

  • Debt issuance cost
  • Debt acquisition cost
  • Deferred commission
  • Deferred closing costs
  • Deferred financing costs (reported as an asset)
  • Deferred rent
  • Exploration and evaluation expenditures
  • Loan Fees
  • Long-term advances
  • Financing Fees
  • Long-term prepayments
  • Public offering costs
  • Pension costs
  • Start-up costs

It excludes:

  • Deferred taxes
  • Capitalized development costs
dfd_inc, dfd_inc_ltm

Long-Term Deferred Income
Annual, Interim and Preliminary Items - All Industries

Represents revenue received in advance of the settlement of an obligation by the company, through the delivery of goods and services for which the revenue was for, and are not immediately reported as revenue or sales on the income statement. This is commonly reported for service-oriented firms where customers pay a lump sum to receive service for a specific period of time. Deferred income should be contrasted with other liabilities such as accrued expenses and payables because unlike those liabilities, which are incurred in the past and involves future cash outflow, deferred income represents cash already received or a past cash inflow.

It is common to report government grants as part of deferred income but government grants are collected in Non-Equity Reserves.

This is also known as customer advances, deferred revenue or unearned income/revenue. This field is only for long-term deferred income and short-term deferred income is included in Current Liabilities - Miscellaneous.

It excludes:

  • Government grants
dfd_tax

Deferred Taxes
Annual, Interim and Preliminary Items - All Industries

Represents net future tax benefit/charge arising from the differences between the company’s and its taxation entity’s accounting policies in the calculation of income tax that is realizable or payable more than one year from the balance sheet date.

It includes:

  • Deferred tax liabilities
  • Deferred tax assets
dfd_tax_assets_lt_af, dfd_tax_assets_lt_qf, dfd_tax_assets_lt_saf

Deferred Income Tax - Non-Current Asset
Returns deferred income tax (non-current asset) for the period and date(s) requested in local currency by default.

This is calculated as the maximum value of the negative of Deferred Taxes (dfd_tax) and zero.

dfd_tax_assets_st_af

Deferred Income Tax - Current Asset
Annual, Interim and Preliminary Items - All Industries

Represents the future tax benefit arising from the differences between the company’s and its taxation entity’s accounting policies in the calculation of income tax that is realizable within one year from the balance sheet date.

dfd_tax_cr

Deferred Tax Liabilities
Annual, Interim and Preliminary Items - All Industries

Represents future tax charge arising from the differences between the company’s and its taxation entity’s accounting policies in the calculation of income tax that is payable in more than one year from the balance sheet date.

dfd_tax_db

Deferred Tax Assets
Annual, Interim and Preliminary Items - All Industries

Represents the future tax benefit arising from the differences between the company’s and its taxation entity’s accounting policies in the calculation of income tax that is realizable more than one year from the balance sheet date.

dfd_tax_itc

Deferred Taxes and Investment Tax Credit
Annual Item - All Industries

Represents the accumulation of taxes which are deferred as a result of timing differences between reporting sales and expenses for tax and financial reporting purposes.

It includes but not restricted to:

  • Investment tax credits

It excludes:

  • Ad Valorem taxes
  • Taxes other than income taxes
  • Tax loss carry forward reported as an asset
  • General and service taxes

Footnote
A No standard text
B Adjusted to include deferred tax debits.

dfd_tax_rsrv

Deferred Tax Liability-Untaxed Reserves
Annual, Interim and Preliminary Items - All Industries

Represents future tax charge arising from the differences between the company’s and its taxation entity’s accounting policies in the calculation of income tax that is payable more than one year from the balance sheet date that is allocated in reserves, permitted by tax authorities to be untaxed.

eq_tot

Total Equity
Annual, Interim and Preliminary Items - All Industries

Represents total equity for the period and date(s) requested in local currency by default.

This is calculated as the sum of Total Shareholders' Equity (shldrs_eq) and Accumulated Minority Interest (min_int_accum).

If Accumulated Minority Interest (min_int_accum) is not available, then zero will be substituted.

fed_funds

Federal Funds (Assets)
Annual, Interim and Preliminary Items - Banks

Represents the short-term loans from the Federal Reserve Bank made to the bank from their excess balances.

fed_repos_asset

Federal Funds & Securities Under Resale Agreeements
Annual, Interim and Preliminary Items - Banks

Represents the federal funds & security under resale agreements for the period and date(s) requested in local currency by default. This is calculated as the sum of Securities Purchased Under Resale Agreements (secs_resale) and Federal Funds (fed_funds).

If Securities Purchased Under Resale Agreements (secs_resale) or Federal Funds (fed_funds) are not available, zero will be substituted.

for_exch_bs

Exchange Rate used for Translating Balance Sheet
Annual, Interim and Preliminary Items - All Industries

Represents the end-of-period exchange rate used to convert data from the reporting currency to the pricing currency.

This data is only available if a security's pricing currency differs from its reporting currency.

gw

Net Goodwill
Annual, Interim and Preliminary Items - All Industries

Represents the net value of the excess on the amount paid over the net asset value of a wholly or partially acquired business. This usually represents the gross value of goodwill less any accumulated amortization and impairment.

It includes:

  • Negative Goodwill - Net (reported as an asset)
  • Cost in excess of net assets of companies acquired - Net

It excludes:

  • Negative Goodwill - Net (reported as a liability)
gw_amort_af

Accumulated Goodwill Amortization
Annual Item - All Industries

Represents the accumulated amortization charged against goodwill.

Under US GAAP (ASC 350,2011) and IFRS (IAS 36, 2004), goodwill is no longer amortized, but rather impaired. Therefore, this item also represents the total accumulated impairment of goodwill.

It includes:

  • Impairment of indefinite-lived tangible assets
  • Impairment of goodwill
gw_gross_af

Goodwill, Gross
Annual Item - All Industries

Represents the excess on the amount paid over the net asset value of a wholly or partially acquired business. This represents payment for the added intangible value gained from the acquisition. It can be due to an established market share, existing patrons, good reputation, or a stable brand name already built by the acquired business. In contrast, negative goodwill arises when the amount paid is less than the net asset value of an acquired business.

This item represents the gross value of goodwill; before the deduction of any amortization or impairment.

It includes:

  • Negative Goodwill - Gross (reported as an asset)
  • Cost in excess of net assets of companies acquired - Gross
  • Foreign currency translation adjustment

It excludes:

  • Goodwill - Gross (reported as a liability)
hlth_abo_af

Healthcare - Accumulated Benefit Obligation
Annual Item - All Industries

Represents the accumulated postretirement benefit obligation liability at the end of the period. It represents a measure of a postretirement benefit plan's liability at the calculation date and is the actuarial present value of benefits attributable to employee service rendered to date but ignoring expected future salary increases.

It includes:

  • Balance at the end of the year
  • Present value of postretirement benefit obligation
  • Postretirement benefit obligation at the end of the year
  • Closing postretirement benefit obligation

It excludes:

  • Balance at the beginning of the year

Note: This item is usually only provided by those companies that follow IAS or U.S. GAAP accounting.

This item is only available at the company level.

hlth_acq_dvst_af

Healthcare - Acquisit/(Divest)
Annual Item - All Industries

Represents the increase to the fair value of plan assets that may result from an acquisition and/or the decrease to the fair value of plan assets that may result from a divesture.

It includes:

  • Change in scope of consolidation
  • Changes in the consolidated subsidiaries of the Group
  • Disposals
  • Divestures
  • Acquired company
hlth_act_ret_asset_af

Healthcare - Actual Return Asset
Annual Item - All Industries

Represents the actual return on plan assets earned over the period and is primarily reported under US GAAP. Companies preparing under IFRS report interest income on plan assets or expected return on plan assets.

It includes:

  • Actual return on plan assets
  • Actual gain on plan assets

It excludes:

  • Interest income
  • Expected return on plan assets
hlth_actrl_gl_af

Healthcare - Actuarial Gain/(Loss)
Annual Item - All Industries

Represents the changes to the fair value of the plan assets due to actuarial gains or losses. These actuarial gains/losses include differences between the actual and the expected returns on plan assets and/or gains or losses that have arisen when the entity has altered its assumptions. This item is primarily reported by entities preparing under IFRS but US GAAP filers may also report it.

It includes:

  • Actuarial gains/(losses)
  • Actuarial gains on plan assets
  • Actuarial gain/loss arising from changes in demographic assumptions
  • Actuarial gain/loss arising from changes in financial assumptions
  • Actuarial gain/loss arising from experience adjustments
  • Remeasurements
  • Remeasurement component
  • Experience gains on assets
  • Return on assets
  • Return on plan assets greater/(less) than interest income on plan assets
  • Return on plan assets net of interest income
  • Remeasurement - return on plan assets
  • Return on scheme assets excluding interest income
  • Income/expenses from plan assets not included in interest income
hlth_amort_serv_cost_af

Healthcare - Amortization of Prior Service Costs
Annual Item - All Industries

Represents the present value of benefits earned during previous periods. Prior service cost is related to amendments to prior employment periods. Under US GAAP this item is included in Other Comprehensive Income and then amortized into postretirement benefit cost. IFRS instead requires filers to include the full prior service cost expense in the postretirement benefit cost.

It includes:

  • Prior service cost
  • Past service cost
  • Amortization of prior service costs/(credits)
  • Past service cost and impact from settlement

It excludes:

  • Current service cost
hlth_apbo_acq_div_af

Healthcare APBO - Acquisit/(Divest)
Annual Item - All Industries

Represents the increase to the postretirement benefit obligation that may result from an acquisition and/or the decrease to the postretirement benefit obligation that may result from a divesture.

It includes:

  • Acquisitions (dispositions)/other - net
  • Change in scope of consolidation
  • Changes in the consolidated subsidiaries of the Group
  • Restructuring
  • Disposals
  • Divestures
  • Business acquisitions/divestments
hlth_apbo_actrl_gl_af

Healthcare APBO - Actrl Gn/(Ls)
Annual Item - All Industries

Represents the gains and/or losses due to changes in the underlying assumptions. Filers under IFRS may also include the difference between expected return on plan assets and actual return on plan assets.

It includes:

  • Actuarial loss
  • Actuarial assumptions gains/losses
  • Actuarial experience gains/losses
  • Actuarial (gains)/losses on obligation
  • Remeasurements
  • Actuarial gains/losses from change in demographic assumptions
  • Actuarial gains/losses from change in financial assumptions
  • Actuarial gains/losses from experience adjustments
  • Experience gains/losses
  • New measurements for the year
  • Experience gains on scheme liabilities
hlth_apbo_bnfit_paid_af

Healthcare APBO - Benefits paid
Annual Item - All Industries

Represents the postretirement payments that have been paid out to retired employees. This will decrease the postretirement benefit liability as these obligations now have been fulfilled.

It includes:

  • Benefits paid
  • Pension payments from company assets
  • Pension payments from plan assets
  • Less: Federal subsidy on benefits paid
  • Benefits charged to the accounting reserve
  • Benefits charged to plan assets
  • Benefits paid by the company
  • Benefits paid by the fund
  • Taxes and premiums paid
  • Benefit payments (funded plans)
  • Benefit payments (unfunded plans)
hlth_apbo_curtailm_settlem_af

Healthcare APBO - Curtailments/Settlements
Annual Item - All Industries

Represents the curtailment due to the termination of postretirement benefit plans which freezes the benefits for affected employees and/or the settlement paid to an external party for accepting the responsibility for a postretirement benefit obligation plan(s) that have been shifted over to that external party.

It includes:

  • Special termination benefits
  • Plan transfers
  • Plans removed
  • Settlements
  • Gains from settlements
  • Cash effects from settlements
  • Settlement gain/(loss)
  • Settlement payments
  • Separation program
hlth_apbo_exch_rate_diff_af

Healthcare APBO - Exchange Rate Diff
Annual Item - All Industries

Represents the changes to the postretirement benefit obligation due to the conversion into reporting currency of plans in foreign subsidiaries that are expressed in currencies other than the reporting currency.

It includes:

  • Translation
  • Translation adjustment
  • Translation differences
  • Currency translation differences
  • Exchange adjustments
  • Foreign currency translation adjustments
  • Net foreign exchange differences
  • Changes in exchange rates
hlth_apbo_int_cost_af

Healthcare APBO - Interest Cost
Annual Item - All Industries

Represents the increase in future postretirement benefit liability simply due to the passage of time. The future postretirement benefit obligation is discounted to present value and an interest cost is added because the value of the liability is yet another year closer to its future value.

It includes:

  • Interest cost
  • Other finance expense (maybe reported under IFRS)
  • Interest expenses
hlth_apbo_liab_bb_af

Healthcare APBO - Beg Balance Liab
Annual Item - All Industries

Represents the accumulated postretirement benefit obligation liability at the beginning of the period.

It includes:

  • Balance at the beginning of the year
  • Beginning postretirement benefit obligation
  • Present value of postretirement benefit obligation
  • Postretirement benefit obligation at the start of the year
  • Opening postretirement benefit obligation

It excludes:

  • Balance at the end of the year
hlth_apbo_oth_chg_af

Healthcare APBO - Other Changes
Annual Item - All Industries

Represents any change to the postretirement benefit obligation plan that is not described and included in any other projected postretirement obligation data items.

It includes:

  • Other changes
  • Risk premium
hlth_apbo_ptcp_contr_af

Healthcare APBO - Participant Contrib
Annual Item - All Industries

Represents the contribution to the plan made by employees. These contributions and any return on them still belong to the employee and represent therefore an additional liability for the entity.

It includes:

  • Participants' contributions
  • Plan participant contributions
  • Contributions to plan assets by employees
  • Contributions by plan participants
hlth_apbo_servcost_curr_af

Healthcare APBO - Current Service Cost
Annual Item - All Industries

Represents the present value of benefits earned during the current period. It is the amount by which a company's postretirement benefit obligation has increased due to another year of service by employees.

It includes:

  • Current service costs

It excludes:

  • Past service cost
  • Prior service cost
hlth_apbo_servcost_prior_af

Healthcare APBO - Prior Service Cost
Annual Item - All Industries

Represents the additional postretirement benefit liability created as a result of newly negotiated benefits applied retroactively to employees for the years of service prior to the recent amendment. This item is often described as an amendment under US GAAP, but prior service cost under IFRS.

It includes:

  • Prior service cost
  • Past service cost
  • Plan amendments
  • Amendments
  • Past service costs (credits) and gains or losses arising from settlements

It excludes:

  • Current service costs
hlth_apbo_srvcst_prior_curr_af

Healthcare APBO - Curr/Prior Service Cost
Annual Item - All Industries

Represents the present value of benefits earned during the current period and benefits for prior years' service that have been added through plan amendments.

It includes:

  • Service costs as a line item that includes both current service costs and prior service costs and where a break-out between the two is not possible. For example, operating charge relating to postretirement benefit plans.

It excludes:

  • Current service cost (when reported as a separate item)
  • Past service cost (when reported as a separate item)
  • Prior service cost (when reported as a separate item)
hlth_assets_plan_fair_val_af

Healthcare - Fair Value of Plan Assets
Annual Item - All Industries:

Represents the fair value of plan assets at the end of the period. This is the value of the investments in the postretirement plan at a particular point in time. This item can never be negative: it represents the market value of the investments for the post retirement/healthcare plans. In the worst case scenario, the value would be zero. The value can and will change from year to year based on the current valuation of the assets invested and including additional investments during the year under review. These funds are set up solely to cover postretirement benefit obligations and returns are not used for any other purpose.

It includes:

  • Balance at the end of the year
  • Fair value of plan assets
  • Fair value of plan assets at the end of the year

It excludes:

  • Balance at the beginning of the year

This item is usually only provided by those companies that follow IAS or US GAAP accounting.

This item is only available in the annual time series at the company level.

hlth_bnfit_paid_af

Healthcare - Benefits Paid
Annual Item - All Industries

Represents the postretirement payments that have been paid out to retired employees. Payments made will decrease the plan assets balance as these assets are used to fulfill the company's postretirement benefit obligation.

It includes:

  • Benefits paid
  • Benefits, taxes and premiums paid
  • Pension payments from the plan assets
  • Benefits and expenses paid
  • Benefit payments (funded plans)
hlth_bnfit_unfunded_af

Healthcare - Unfunded Defined Benefits
Annual Item - All Industries

Represents the result from the failure to provide adequate funds to cover the other postretirement benefit plan. The failure by the employer to fund the plan will result in a deferred postretirement credit.

It includes:

  • Funded status
  • Funded (unfunded) status at the end of the year
  • Net pension liability
  • Surplus (deficit)
  • Surplus/(Deficit) at the end of the year
  • Present value of net obligations

This item is usually only provided by those companies that follow IAS or U.S. GAAP accounting.

This item is only available at the company level.

hlth_contr_af

Healthcare - Contributions
Annual Item - All Industries

Represents the contributions made to the plan by the employer and/or the employees.

It includes:

  • Contributions (when no distinction is made between employer and employee contributions)
hlth_crtl_settle_amend_af

Healthcare - Curtail/Settle/Amend
Annual Item - All Industries

Represents the impact on the fair value of plan assets due to curtailments and/or settlement. Curtailments are due to the termination of postretirement benefit plans which freeze the benefits for affected employees and settlements may involve the transfer of plan assets to external parties for accepting the responsibility for postretirement benefit obligations that have been shifted over to those external parties.

It includes:

  • Settlements
  • Assets distributed on settlement
  • Curtailments
  • Amendments
  • Plan amendments
  • Termination benefits
hlth_discount_rate_af

Healthcare - Discount Rate
Annual Item - All Industries

Represents the annual rate an entity uses to discount a projected future other postretirement benefit liability to present value. Discount rate is an actuarial assumption that entities must make to satisfy pension accounting requirements. This field reflects combined plans data where multiple plans exist and should be calculated using a weighted average value.

It includes:

  • Discount rate
  • Discount rate for determining projected benefit obligation
  • Discount rate for pension plan liabilities
  • Interest rate for discounting liabilities

It excludes:

  • Expected rate of return
  • Rate of compensation increase
  • Rate of pension increase
  • Inflation rate

Note: This item is usually only provided by those companies that follow IAS or U.S. GAAP accounting.

This item is only available at the company level.

hlth_emplr_contr_af

Healthcare - Employer Contributions
Annual Item - All Industries

Represents periodic contributions that the employer makes to the fund.

It includes:

  • Employer contribution
  • Contributions by employer
  • Contributions by employers (funded plans)
  • Company contributions
hlth_exch_rate_diff_af

Healthcare - Exchange Rate Difference
Annual Item - All Industries

Represents the changes to the fair value of plan assets due to the conversion into reporting currency of plans in foreign subsidiaries that are expressed in currencies other than the reporting currency.

It includes:

  • Translation
  • Translation adjustment
  • Currency translation differences
  • Exchange adjustments
  • Foreign currency translation adjustments
  • Net foreign exchange differences
  • Changes in exchange rates
hlth_fin_cost_af

Healthcare - Finance Cost/(Inc)
Annual Item - All Industries

Represents the total financial result included in periodic postretirement costs. Under IFRS filers are allowed to net their expected return on postretirement assets with the interest cost that arises on the postretirement liability while US GAAP filers disclose these values separately.

It includes:

  • Finance income/cost
  • Net interest expense/income
  • Net interest expenses
  • Net interest cost
hlth_funded_status_af

Healthcare - Funded Status
Annual Item - All Industries

Represents the funded status of the entity’s postretirement benefit obligation.

It is calculated as Fair value of plan assets (hlth_assets_plan_fair_val) less Accumulated postretirement benefit obligation (hlth_abo).

A plan is overfunded when the fair value of plan assets exceeds the value of the Accumulated postretirement benefit obligation (APBO) but underfunded when the value of the APBO exceeds the fair value of plan assets. A plan may also be unfunded and this occurs when an entity has committed no plan assets to serve its postretirement benefit obligation.

hlth_gl_actrl_af

Healthcare - Loss/(Gain) from Actuarial
Annual Item - All Industries

Represents the amortization of actuarial gains or losses that have arisen due to that the company has altered its assumptions and/or the accumulated difference between expected return on assets and actual return on assets.

It includes:

  • Amortization of gains/losses
  • Actuarial gains/losses arising from changes in demographic assumptions
  • Actuarial gains/losses arising from changes in financial assumptions
  • Experience gains/losses on schemes' liabilities
  • Net actuarial losses recognized in the year
  • Remeasurement of other long-term benefits
hlth_gl_settle_af

Healthcare - Gain/(Loss) from Settlements
Annual Item - All Industries

Represents the amortizations made to periodic postretirement costs due to adjustments in the postretirement benefit obligation caused by certain events. These events include settlements, curtailments and separation programs.

A curtailment is due to a plan termination after for example closing down a division and this in effects freezes the postretirement benefits for these employees and in turn changes the total postretirement benefit obligation. In a plan settlement the employer shifts the responsibility for a postretirement obligation for a group of employees to another entity. The employer will need to compensate the other entity for this transferal and the difference between what the employer had to pay the other entity and the postretirement benefit obligation for the group of employees (those the employer no longer is responsible for) is the settlement amount. Separation programs represent postretirement benefits to employees even after they leave their employment.

It includes:

  • Settlements
  • Curtailments
  • Separation programs
  • Effect of curtailments and settlements

This item is usually only provided by those companies that follow IAS or U.S. GAAP accounting.

This item is only available at the company level.

hlth_int_cost_af

Healthcare - Interest Cost
Annual Item - All Industries

Represents the increase in future postretirement liability simply due to the passage of time. The future postretirement benefit obligation is discounted to present value and an interest cost is added because the value of the liability is yet another year closer to its future value. Under IFRS, filers are allowed to net their interest income on postretirement benefit assets with the interest cost that arises on the postretirement benefit liability while US GAAP filers disclose these values separately.

It includes:

  • Interest cost
  • Interest cost on benefit obligation
  • Calculated interest on liabilities
  • Interest expense on post-retirement scheme obligations
  • Interest on plan liabilities

This item is usually only provided by those companies that follow IAS or U.S. GAAP accounting.

This item is only available at the company level.

hlth_npp_exp_af

Healthcare - Net Periodic Plan Expense
Annual Item - All Industries:

Represents the sum of all components included in the period postretirement benefits expense table.

It includes:

  • Net period pension expense/(income)
  • Net defined benefit expense
  • Net periodic benefit cost

This item is usually only provided by those companies that follow IAS or US GAAP accounting.

This item is only available in the annual time series at the company level.

hlth_oth_chg_af

Healthcare - Other Changes
Annual Item - All Industries

Represents any items not included in other plan assets data items.

It includes:

  • Other
  • Other changes
  • Administrative expenses paid by the plan
  • Other administration costs
  • Expenses
  • Risk premium
hlth_oth_npp_exp_af

Healthcare - Net Periodic Plan Expense, Other
Annual Item - All Industries

Represents items other than service cost, finance cost or income, and curtailment/settlement which are taken into account in the period postretirement benefit cost of the company. This field reflects combined plans data where multiple plans exist.

This item is usually only provided by those companies that follow IAS or U.S. GAAP accounting.

This item is only available at the company level.

hlth_pbo_af

Healthcare - Projected Benefit Obligation - Repointed to hlth_abo
Annual Item - All Industries:

Represents a measure of a pension plan's liability at the calculation date assuming that the plan is ongoing and will not terminate in the foreseeable future.

This item is usually only provided by those companies that follow IAS or US GAAP accounting.

This item is only available in the annual time series at the company level.

hlth_period_exch_rate_diff_af

Healthcare - Period Exchange Rate Difference
Annual Item - All Industries

Represents the impact on the periodic postretirement cost when some benefits are denominated in a foreign currency.

It includes:

  • Foreign currency gain/loss
  • Foreign currency translation
hlth_ptcp_contr_af

Healthcare - Participant Contributions
Annual Item - All Industries

Represents the contributions made to the plan by the plan participants (i.e. employees).

It includes:

  • Plan participant contribution
  • Employee contribution
  • Contributions by employees
  • Contributions by plan participants
hlth_roa_act_af

Healthcare - Actual Return on Plan Assets
Annual Item - All Industries

Represents the actual return on plan assets during the period. This is typically a memo item as companies often use the expected return rather than the actual return on plan assets. IFRS filers may instead report an item called “difference between actual return and expected return”, “Remeasurements” or something else that in reality represents the difference between their actual and expected return on plan assets and this item in combination with their interest income on plan assets form the company’s actual return.

It includes:

  • Actual return on plan assets
  • IFRS: The combination interest income on plan assets plus the difference between actual and expected return

Note: This item is usually only provided by those companies that follow IAS or U.S. GAAP accounting.

This item is only available at the company level.

hlth_roa_expected_af

Healthcare - Expected Return on Plan Assets
Annual Item - All Industries

Represents the interest income on plan assets (under IFRS) or expected return on plan assets (under US GAAP). Filers use interest income/expected return on plan assets rather than actual return because this will dampen the effect of volatile investment returns on pension cost. IFRS filers use the discount rate for their calculation of interest income on plan assets. Under IFRS filers are allowed to net their interest income on postretirement benefit assets with the interest cost that arises on the postretirement benefit liability while US GAAP filers disclose these values separately.

It includes:

  • Interest income (mainly IFRS)
  • Interest income on scheme assets (mainly IFRS)
  • Interest income on plan assets (mainly IFRS)
  • Expected return on plan assets (mainly US GAAP)

Note: This item is usually only provided by those companies that follow IAS or U.S. GAAP accounting.

This item is only available at the company level.

hlth_roa_lt_af

Healthcare - Expected Long-Term Return Rate on Pension Assets
Annual Item - All Industries

Represents the long-term rate of return that an entity expects to earn on its’ other postretirement benefits investment portfolio. Expected return, as opposed to actual return, is used to smooth fluctuations over time in returns. Note that under IFRS filers are required to use the discount rate to calculate expected return so they increasingly have abandoned the practice of reporting expected rate of return.

It includes:

  • Expected rate of return
  • Expected return on plan assets
  • Expected long-term rate of return on plan assets
  • Long-rate return on plan assets
  • Average rate of return on pension plan assets
  • Long-term rate of return expected: Equities
  • Long-term rate of return expected: Bonds
  • Long-term rate of return expected: Others

It excludes:

  • Discount rate
  • Rate of compensation increase
  • Rate of pension increase
  • Inflation rate

Note: This item is usually only provided by those companies that follow IAS or U.S. GAAP accounting.

This item is only available at the company level.

hlth_serv_cost_af

Healthcare - Service Costs
Annual Item - All Industries

Represents the present value of benefits earned during the current period. It is the amount by which a company’s benefit obligation has increased due to another year of service by employees.

It includes:

  • Current service cost

It excludes:

  • Prior service cost

This item is usually only provided by those companies that follow IAS or U.S. GAAP accounting.

This item is only available at the company level.

hlth_serv_cost_tot_af

Healthcare - Service Costs Total
Annual Item - All Industries

Represents the present value of total benefits earned by employees.

It includes:

  • Service cost
  • Post-retirement earned during the year
  • Net present value of post-retirement entitlement
  • Benefits earned
hlth_unrec_serv_cost_af

Healthcare - Unrecognized Prior Service Cost
Annual Item - All Industries

Represents the liability for prior service costs that has been added after an amendment to the postretirement benefits earned by the employees. These prior service costs are unrecognized by filers who are allowed to smooth their funded status liability value before recognizing it in the balance sheet (removing part of their overall liability will improve the funded status). The prior service costs would then only be amortized to the periodic postretirement benefit expenses over time. However, the practice of smoothing seems to be applied less seldom as filers now usually report their actual funded status on the balance sheet without first smoothing it.

It includes:

  • Unrecognized prior service costs
  • Unrecognized previous service costs
  • Prior service costs

This item is usually only provided by those companies that follow IAS or U.S. GAAP accounting.

This item is only available at the company level.

inc_unearn

Unearned Income
Annual, Interim and Preliminary Items - Banks

Represents the earnings on loans that is not generated by interest charges.

It includes:

  • Fees on Loans
  • Mortgage points
  • Unearned interest
  • Late charges
ins_invest_tot

Total Investment Assets (Insurance)
Annual Item - Banks, Other Financial Companies:

Represents investment in securities which directly or indirectly creates a loan made by the bank.

It includes:

  • U.S. Treasury securities
  • Federal agency securities
  • State and municipal securities
  • Federal funds sold
  • Trading accounts securities
  • Securities purchased under resale agreements
  • Mortgage backed securities
  • Other investments
  • Other securities
  • Total securities available for sale (FFc field 18093)

Insurance:
Represents the interest earning assets of the company.

It includes:

  • For Insurance Companies:
  • Fixed income securities
  • Equity securities
  • Real estate assets
  • Mortgage & Policy loans
  • Other Investments

Other Financial Companies:
Represents the interest earning assets of the company.

It includes:

  • Loans
  • Real estate assets
  • Finance Receivables
  • Other investments.
ins_liabs_oth

Other Insurance Liabilities (WS)
Annual, Interim and Preliminary Items - Insurance Companies

Represents all other reserves except benefit and loss reserves, unearned premiums and policy and contract claims.

ins_liabs_pol

Insurance Policy Liabilities (Insurance)
Annual, Interim and Preliminary Items - Insurance Companies

Represents the sum of benefit and loss reserves, unearned premiums, policy and contract claims and other reserves.

ins_rsrv

Insurance Reserves (Insurance)
Annual, Interim and Preliminary Items - Insurance Companies

Represents the present value of future benefits to be paid on behalf of or to policyholders.

int_pay_af

Interest Payable
Annual Item - All Industries, except Insurance Companies

Represents all interest payable from the company’s financial obligations, accrued but as yet unpaid at the close of the prior fiscal period and expected to be paid within the current period.

intang

Intangible Assets
Annual and Interim Items - All Industries

Represents the net asset value of all assets that are beneficial to companies but do not have any physical attributes.

intang_oth

Total Net Other Intangibles
Annual, Interim and Preliminary Items - All Industries

Represents intangible assets other than goodwill for the period and date(s) requested in local currency by default.

It includes:

  • Intangible assets

It excludes:

  • Net goodwill

Note: If goodwill is not available, the formula will return NA.

intang_oth_amort

Total Intangible Other Assets - Accumulated Amortization
Annual, Interim and Preliminary Items - All Industries

Represents the total accumulated amortization of all intangibles other than goodwill.

It includes:

  • Impairment of indefinite-lived intangible assets

It excludes:

  • Impairment of goodwill
intang_oth_gross

Total Intangible Other Assets - Gross
Annual, Interim and Preliminary Items - All Industries

Represents assets that are beneficial to companies but do not have any physical attributes, except Goodwill. They are usually reported as part of the non-current assets because it can be utilized for several years. They provide features that can be valuable to the organization in the long-run and can either be purchased or developed internally.

Intangibles assets can either have definite or indefinite lives. Definite-lived assets can be consumed for a specific period and are amortized until such time that the asset has been fully exhausted. On the other hand, intangible assets with indefinite lives are not amortized but are subject to impairment.

It includes:

  • Acquired rights
  • Brands
  • Broadcast licenses
  • Domain
  • Film rights
  • Program rights
  • Mastheads
  • Trademarks
  • Trade names
  • Customer contracts
  • Customer list
  • Customer relationships
  • Audio
  • Books
  • Patent costs
  • Literary works
  • Music
  • Photographs
  • Video
  • Construction agreements
  • Franchise
  • Licensing agreements
  • Lease agreements
  • Use rights
  • Computer software
  • Database
  • Patented technology
  • Intellectual property
  • Development costs
  • Noncompete agreements
  • In-process research and development

It excludes:

  • Goodwill
  • Computer software classigied
  • Mineral rights
  • Land use rights
  • Unamortized deferred costs
inven

Inventories
Annual, Interim and Preliminary Items - Industrial Companies

Represents the assets that are intended to be sold or consumed to create products to be sold, measured at lower of cost or market, held during the ordinary course of business, net of allowance for obsolescence and price decline. If the company reports inventories using the Last-in-First-Out (LIFO) method, the reported book value of the company is reconciled with the book value of inventories, as if the First-in-First-Out (FIFO) method was used. In those cases, this field represents the book value after the LIFO reserve adjustment.

This includes:

  • Inventories - Raw Materials
  • Inventories - Work In Process
  • Inventories - Finished Goods
  • Inventories - Progress Payments
inven_fg

Inventories - Finished Goods
Annual, Interim and Preliminary Items - Industrial Companies

Represents the assets that are for sale to customers in the ordinary course of business to generate revenues, net of allowance for obsolescence and price decline.

It includes:

  • Finished goods combined with work-in-process
  • Food, beverage, and souvenirs for hotel and hospitality companies
  • Fully-developed real estate properties for property developers
  • Goods in their natural and unprocessed state that are ready for sale such as fruits, vegetables, meat
  • Goods purchased for resale
  • Merchandise for retailers
  • Trucks, trailer for automotive manufacturers

It excludes:

  • Products that completely processed but used as raw material such as oil, fuel, medicine, vaccine
inven_matl

Inventories - Raw Materials
Annual, Interim and Preliminary Items - Commercial Companies

Represents the assets that will be directly or indirectly consumed to produce goods or create services that are intended to be sold during the ordinary course of business to generate revenues within one year from the report date, net of allowance for obsolescence and price decline.

It includes:

  • Construction materials
  • Consumables
  • Factory and production supplies
  • Feeds
  • Feedstock
  • Fully processed products listed as raw materials such as oil, fuel, medicine, vaccine
  • Glass molds
  • Grapes for wine companies
  • Packaging materials
  • Raw materials combined with work-in-process
  • Raw materials in transit
  • Spare parts
  • Unprocessed ores
  • Fuel for shipping companies
  • Chemical fertilizers for agricultural companies
  • Chlorination chemicals for rubber manufacturers
  • Unrefined petroleum for petroleum refiners
  • Ore Stockpiles

It excludes:

  • Advance payments for raw materials
  • Merchandise
inven_prog_paymt

Inventories - Progress Payments & Other
Annual, Interim and Preliminary Items - Commercial Companies

Represents payments made to purchase inventories and all other items reported by the companies as inventories, not elsewhere classified, net of allowance for obsolescence and price decline.

It includes:

  • LIFO allowance and adjustment
  • Biological assets
  • Allowance for obsolescence and price decline, if not charged against to a specific inventory
inven_wip

Inventories - Work In Progress
Annual, Interim and Preliminary Items - Commercial Companies

Represents inventories in production that are will be for sale after their completion in the ordinary course of business, net of allowance for obsolescence and price decline.

It includes:

  • Contracts in progress
  • Film and television production in progress
  • Jobs in progress
  • Metals in process
  • Music production in progress
  • Projects in progress
  • Properties under development
  • Property development costs
  • Semi-finished goods
  • Vessels under construction
invest

Total Investments
Annual, Interim and Preliminary Items - All Industries, except Commercial Companies

For Banks:
Represents the investment in securities which directly or indirectly creates a loan made by the bank.

It includes:

  • U.S. Treasury securities
  • Federal agency securities
  • State and municipal securities
  • Federal funds sold
  • Trading accounts securities
  • Securities purchased under resale agreements
  • Mortgage backed securities
  • Other investments
  • Other securities
  • Total securities available for sale

For Insurance Companies:
Represents the interest earning assets of the company.

It includes:

  • Fixed income securities
  • Equity securities
  • Real estate assets
  • Mortgage & Policy loans
  • Other Investments

For Other Financial Companies:
Represents the interest earning assets of the company.

It includes:

  • Loans
  • Real estate assets
  • Finance receivables
  • Other investments.
invest_adv

Total Investments and Advances
Annual, Interim and Preliminary Items - All Industries

Represents the total investments and advances of the company as of the balance sheet date. Typically, long-term investments are traditional investments in equity, bonds, preferred securities and interest-bearing deposits. The company intends to hold these investments for more than a year as opposed to short-term investments which are expected to be sold within a year for liquidity purposes.

It includes:

  • Long-Term Investment - Affiliate Companies
  • Other Long-Term Investments
invest_aff

LT Investment - Affiliate Companies
Annual, Interim and Preliminary Items - All Industries

Represents the company’s unconsolidated subsidiaries, including companies accounted for using the equity method, joint ventures, and other unconsolidated subsidiaries held at cost.

It includes:

  • Investments in associated companies
  • Investments in unconsolidated subsidiaries
  • Investments in joint ventures
  • Goodwill arising from investments in associates
  • Loans and advances to associated/affiliated companies

It excludes:

  • Receivables from associated/affiliated companies
invest_bonds

Bonds
Supplementary Annual Item - Insurance Companies

Represents the insurance company's investment in certificates of debt issued by a corporation, municipality or a government and its agencies. It bears a stated interest rate and matures at a stated future date.

It includes:

  • Long term bond investments
  • Notes
  • Convertible bonds of a corporation
  • Non-convertible bonds of a corporation
  • Government bonds
  • State, county & municipal bonds
  • Subordinated debentures of a company
  • Bonds below investment grade
invest_cap_af, invest_cap_qf, invest_cap_saf

Invested Capital - Total
Annual, Interim and Preliminary Items

Represents total invested capital for the period and date(s) requested in local currency by default.

This is calculated as the sum of Total Shareholders' Equity (shldrs_eq) and Long-Term Debt (debt_lt).

invest_com_eq

Common Stocks
Annual Item - Insurance Companies

Represents the insurance company's investment in common or ordinary shares of other corporations.

invest_eq

Total Equity Securities Investment
Annual Item - Insurance, Investment Companies

Represents the total investment of the insurance company in common and non-redeemable preferred stock.

invest_fix_inc

Total Fixed Income Securities Investment
Annual Item - Insurance Companies

Represents the total investment of the insurance company in fixed income securities such as bonds and redeemable preferred stocks.

invest_lt_af, invest_lt_qf, invest_lt_saf

Long Term Investments
Annual, Interim and Preliminary Items - Commercial Companies

Represents long term investments for the period and date(s) requested in local currency by default.

This is calculated as the sum of the following:

  • Investments in Unconsolidated Subsidiaries (invest_aff)
  • Other Long-Term Investments (invest_lt_oth)
  • Long-Term Notes Receivables (notes_receiv_lt)

Zero will be substituted for the following if not available: Investments in Unconsolidated Subsidiaries (invest_aff), Other Long-Term Investments (invest_lt_oth), and Long-Term Notes Receivables (notes_receiv_lt). However, invest_lt will return N/A if none of the components are available.

invest_lt_oth

Other Long Term Investments

Annual Item - Industrials:
Represents any other long-term investment except for investments in unconsolidated subsidiaries.

Banks:
Represents time deposits, interest bearing deposits and other short-term investments

Insurance Companies:
Represents all other investments of the insurance company except: fixed income and equity securities, real estate investments and mortgage and policy loans.

Other Financial Companies:
Represents all investments except real estate assets and loans.

It includes:

  • Treasury securities (FFc field 02205)
  • Equity securities investment-total (FFc field 02230)
  • Securities purchased under resale agreements (FFc field 02211)
  • Long-term bond investments
  • Advances (if called advances in related companies then it is updated to Investments in Associated Companies)
  • Assets held for resale
  • Mortgages held for resale
  • Money held in trust (Japan)
  • Gold collectible (France)
  • Construction projects under development
  • Condominium projects under development
  • Investments in leveraged leases

Footnotes:
A Net assets of non-major business when combination or consolidation is impossible
B Includes real estate investment
C Cash on hand is included
F May include long-term receivables
G No standard text
H Includes investments in associated/subsidiary companies

invest_mtge

Mortgage, Policy & Other Loans
Annual Item - Insurance Companies

Represents loans made, acquired or purchased by the insurance company.

It includes:

  • Loans made to policyholders
  • Mortgage loans (including those purchased or acquired)
  • Other loans
  • Policy loans
  • Real estate mortgage loans
invest_oth

Other Investments

Annual Item - Industrials:
Represents any other long-term investment except for investments in unconsolidated subsidiaries.

Banks:
Represents time deposits, interest bearing deposits and other short-term investments

Insurance Companies:
Represents all other investments of the insurance company except: fixed income and equity securities, real estate investments and mortgage and policy loans.

Other Financial Companies:
Represents all investments except real estate assets and loans.

It includes:

  • Treasury securities (FFc field 02205)
  • Equity securities investment-total (FFc field 02230)
  • Securities purchased under resale agreements (FFc field 02211)
  • Long-term bond investments
  • Advances (if called advances in related companies then it is updated to Investments in Associated Companies)
  • Assets held for resale
  • Mortgages held for resale
  • Money held in trust (Japan)
  • Gold collectible (France)
  • Construction projects under development
  • Condominium projects under development
  • Investments in leveraged leases

Footnotes:
A Net assets of non-major business when combination or consolidation is impossible
B Includes real estate investment
C Cash on hand is included
F May include long-term receivables
G No standard text
H Includes investments in associated/subsidiary companies

invest_pfd_nred

Non-Redeemable Preferred Stock
Annual Item - Insurance Companies

Represents the insurance company's investment in securities which cannot be paid off before maturity even if the company can afford to do so. These securities are not subject to recall.

invest_pfd_red

Redeemable Preferred Stock
Insurance Companies

Represents the insurance company's investment in stock which carries a higher dividend rate and is callable by the company at a stated redemption price.

invest_prop_af, invest_prop_qf, invest_prop_saf

Investment Property
Annual, Interim and Preliminary Items - Banks, Investment Companies

Returns investment property for the period and date(s) requested in local currency by default.

This is calculated as: Total Investments (invest) minus Other Long-Term Investments (invest_lt_oth) minus Total Customer Loans/Claims/Advances (loan_cust_gross)

If Total Investments (invest) is not available, the formula will return an N/A.

If Other Long-Term Investments (invest_lt_oth) or Total Customer Loans/Claims/Advances (loan_cust_gross) are not available, zero will be substituted.

invest_re

Real Estate Assets
Annual,Interim and Preliminary Items - All Indusries

Represents all company property ‒ land or building held to earn rentals and/or capital appreciation rather than for use in production or supply of goods or services or for administrative purposes; or for sale in the ordinary course of business. Under IFRS, investment property may be accounted for at cost or at fair value with changes recognized in the income statement. US GAAP requires for such asset to be recorded at fair value.

invest_receiv_lt_af, invest_receiv_lt_qf, invest_receiv_lt_saf

Investments and LT Receivables
Annual, Interim and Preliminary Items - All Industries

Returns investments and LT Receivables for the period and date(s) requested in local currency by default.

This is calculated as the sum of the following if available:

  • Investments in Unconsolidated Subsidiaries (invest_sub)
  • Other Investments (invest_oth)
  • Long-Term Note Receivable (notes_receiv_lt)

Zero will be substituted for the following if not available: Investments in Unconsolidated Subsidiaries (invest_sub), Other Investments (invest_oth), or Long-Term Note Receivable (notes_receiv_lt). If none of these items are available, Investments and LT Receivables (invest_receiv_lt) will return an N/A.

invest_st_tot

Total Short-Term Investments
Annual/Interim/Prelim Item - Industrial, Property, Investment

Investment implies that the investor will receive some return on their capital/money invested. As such, it also represents the alternative use of the company's cash instead of tying more to its core operations. This item is a component of Cash & Short Term Investments (cash_st).

It includes:

  • Available-for-sale investments classified as current
  • Bonds and other fixed income securities classified as current
  • Derivative assets classified as current
  • Held-to-maturity investments expected to mature within the current cycle
  • Marketable securities classified as current
  • Mutual funds classified as current and expected to be disposed of
  • Other financial assets classified as current

It excludes:

  • Promissory notes
  • Amounts due from sale of debentures
invest_sub

Investment in Unconsolidated Subsidiaries
Annual Item - All Industries

Represents long-term investments and advances in unconsolidated subsidiaries and affiliates in which the company has a business relationship or exercises control. It includes joint ventures.

It includes:

  • Investment in non-consolidated subsidiaries or associated companies
  • Investment in joint ventures
  • Advances in related companies (if the item is simply called advances then it will be update to Other Investments)
  • Advances/Loans to unconsolidated subsidiaries or related companies (if reported simply as loans, this item is shown in other investments)

Footnotes:
A Includes other investments

liabs

Total Liabilities
Annual, Interim and Preliminary Items - All Industries

Represents all debt and other outstanding obligations at the close of the prior fiscal year.

For Commercial companies, It includes:

  • Total current liabilities
  • Long-term debt
  • Provision for risks & charges
  • Deferred tax liabilities
  • Other liabilities

For Banks and Other Financial companies, It includes:

  • Total deposits
  • Total debt
  • Provision for risks & charges
  • Deferred tax liabilities
  • Other liabilities

For Insurance companies, It includes:

  • Total insurance reserves
  • Total debt
  • Provision for risks & charges
  • Deferred tax liabilities
  • Other liabilities

Note: Real Estate Investment Trusts (REITs) are classified as Other Financial Companies.

liabs_curr

Total Current Liabilities
Annual and Interim Items - Commercial Companies

Represents all short-term debt and other outstanding obligations at the close of the prior fiscal year expected to be paid, extinguished or settled within the current operating cycle.

It includes:

  • Accounts payable
  • Short-term debt and current portion of long-term debt
  • Other current liabilities
  • Income tax payable
liabs_curr_dfd_tax_af

Short Term Deferred Income Tax
Annual Item - All Industries

Represents future tax charge arising from the differences between the company’s and its taxation entity’s accounting policies in the calculation of income tax that is payable within one year from the balance sheet date.

liabs_curr_misc

Miscellaneous Current Liabilities
Annual, Interim and Preliminary Items - Industrial Companies

Represents all liabilities due settlement or payable within the current period that cannot be classified as short-term debt, accrued payroll, income taxes and dividends payable.

It includes:

  • Accrued expenses
  • Customers’ deposits
  • Contingency reserves
  • Current liabilities of discontinued operations
  • Dividends to minority shareholder of subsidiaries
  • Product guarantees and warranties
  • Interest payable
liabs_curr_oth

Other Current Liabilities
Annual, Interim and Preliminary Items - Commercial Companies

Represents all liabilities due settlement or payable within the current period not elsewhere classified.

This is calculated as the sum of the following if available:

  • Other Current Liabilities (liabs_curr_misc)
  • Dividends Payable (pay_div)
  • Accrued Payroll (accr_payr)

Zero will be substituted for the following if not available: Other Current Liabilities (liabs_curr_misc), Dividends Payable (pay_div), and Accrued Payroll (accr_payr).

liabs_oth

Other Liabilities
Annual and Interim Items - Commercial, Insurance, Investment, Property Companies and Banks

For Commercial and Property Companies:
Represents all other non-current liabilities that cannot be classified as Long-Term Debt, Deferred Tax Liabilities or Provisions for Risks and Charges.

For Investment Companies and Banks:
Represents all other liabilities that cannot be classified as Deposits, Debt, Provisions, Risks and Charges and Deferred Tax Liabilities.

For Insurance Companies:
Represents all other liabilities that cannot be classified as Insurance Reserves, Debt, Provisions, Risks and Charges and Deferred Tax Liabilities.

This is calculated as: Other Liabilities (excl. Deferred Income) (liabs_oth_xdfd_rev) plus Deferred Income (dfd_inc) plus Deferred Tax Liability in Untaxed Reserves (dfd_tax_rsrv)

Zero will be substituted for the following if not available: Other Liabilities (liabs_oth_xdfd_rev), Deferred income (dfd_inc), and deferred tax liability in untaxed reserves (dfd_tax_rsrv).

liabs_oth_xdfd_rev

Other Liabilities (excluding Deferred Revenue)
Annual and Interim Items - Commercial, Insurance, Investment Companies and Banks

For Commercial Companies:
Represents all other non-current liabilities that cannot be classified as Deferred Tax Liabilities, Provisions for Risks and Charges, Long-Term Debt, Deferred Income and Deferred Tax Liability in Untaxed Reserve.

For Investment Companies and Banks:
Represents all other liabilities that cannot be classified as Deposits, Debt, Provisions, Risks and Charges, Deferred Income and Deferred Tax Liabilities.

For Insurance Companies:
Represents all other liabilities that cannot be classified as Insurance Reserves, Debt, Provisions, Risks and Charges, Deferred Income and Deferred Tax Liabilities.

It includes:

  • Ad Valorem taxes
  • Foreign Exchange, reported as a liability
  • Pension Benefit Obligations
  • Pre-need funeral plans
  • Separate and Variable Account Liabilities
liabs_shldrs_eq

Liabilities & Stockholders' Equity - Total
Annual, Interim and Preliminary Items - All Industries

Represents all of the company's obligations and shareholders' capital contributions which entail ownership of the assets or resources available to the firm.

It includes:

  • Total liabilities
  • Non-equity reserves
  • Total equity
liabs_xmin_int_accum_af, liabs_xmin_int_accum_qf, liabs_xmin_int_accum_saf

Liabilities (excl. Minority Interest)
Annual Item - All Industries

Represents all short- and long-term obligations expected to be satisfied by the company.

It includes:

  • Current liabilities
  • Long-term debt provision for risk and charges (non-U.S. corporations)
  • Deferred taxes
  • Deferred income
  • Other liabilities
  • Deferred tax liability in untaxed reserves (non-U.S. corporations)
  • Unrealized gain/loss on marketable securities (insurance companies)
  • Pension/Post retirement benefits
  • Securities purchased under resale agreements (banks)

It excludes:

  • Minority interest preferred stock equity
  • Preferred stock equity
  • Common stock equity
  • Non-equity reserves
loan_bk

Interbank Loans
Annual, Interim and Preliminary Items - Banks

Represents transactions between banks that are not classified as cash. This item is only available for non-U.S. banks.

It includes:

  • Claims on banks
  • Amounts due from credit/financial institutions
  • Placings for banks
  • Overdrafts from banks
  • Deposits with Banks (other than Central Banks)
  • Call Loans
  • Due from banks
  • Commercial papers and other debt purchased (Japan)
  • Money at call and short notice
loan_brkr

Broker & Financial Institution Loans
Annual, Interim and Preliminary Items - Banks

Represents loans made to brokers and financial institutions.

loan_comml_indl

Commercial & Industrial Loans
Annual, Interim and Preliminary Items - Banks

Represents loans made to business and industry.

It includes:

  • Loan bills discounted (Japan)
  • Commercial bills (Spain)
loan_cons

Consumer & Installment Loans
Annual, Interim and Preliminary Items - Banks

Represents loans made to consumers.

It includes:

  • Auto loans
  • Home improvement loans
  • Credit cards
  • Home equity loans
  • Personal Loans
  • Debt consolidation loans
  • Education loans
  • Collateral loans (passbook and secured stock loans)
  • Time sharing loans
  • Public Sector notes (Spain)
loan_for

Foreign Loans
Annual, Interim and Preliminary Items - Banks

Represents loans made to foreign customers.

loan_gross

Gross Loans
Annual, Interim and Preliminary Items - Banks, Investment Companies

Represents the total amount of money loaned to customers before reserves for loan losses but after unearned income.

It includes but not restricted to:

  • Lease financing
  • Finance Receivables
loan_lease_fin

Lease Financing Loans
Annual, Interim and Preliminary Items - Banks

Represents loans made by the bank in order to finance leases.

It includes:

  • Finance lease receivables
loan_mtge

Real Estate Mortgage Loans
Annual, Interim and Preliminary Items - Banks, Insurance Companies

Represents loans made to finance the purchase of real estate or construction.

It includes:

  • Residential mortgages
  • Veteran Administration (VA) mortgages
  • Conventional mortgages
  • Second mortgages
  • Commercial mortgages
  • Construction mortgages
  • Loans on deed (Japan)
  • Federal Housing Administration (FHA) loans
loan_net

Net Loans
Annual, Interim and Preliminary Items - Banks, Investment Companies

Represents the total amount of money loaned to customers after deducting reserves for loan losses.

For Banks:
It includes:

  • Lease Financing
  • Total non-performing assets

For Investment Companies:
It includes:

  • Lease Financing
  • Finance Receivables
loan_nonperf

Non-Performing Loans
Annual, Interim and Preliminary Items - Banks

Represents non-accrual loans and/or any investment in which the bank questions the return of their investment gross of any deductions or adjustments. In other words, a non-performing loan is one where the borrower has failed to meet the payments of the principle and the interest agreed.

It includes:

  • Non-accrual loans
  • Reduced rate loans
  • Renegotiated loans
  • Loans past due 90 days or more

It excludes:

  • Assets acquired in foreclosures
  • Repossessed personal property
loan_oth

Unspecified/Other Loans
Annual, Interim and Preliminary Items - Banks

Represents loans included in total loans but not specified by the company as belonging to one of the following loan classifications:

  • Lease Financing
  • Consumer and Installment Loans
  • Real Estate Mortgage Loans
  • Foreign Loans
  • Broker and Financial Institution Loans
  • Commercial Loans
  • Interbank Loans
loan_rsrv

Loan Loss Allowances (Reserves)
Annual and Interim Items - Bank, Investment Companies

Represents a reserve set aside by the bank or financial company to cover possible loan losses.

For Banks, It includes:

  • Net loan losses
mbs

Mortgage Backed Securities
Annual Item - Banks

Represents an investment grade security backed by a pool of mortgage or trust deeds. Mortgage backed securities are secured by conventional mortgages and are guaranteed as to interest and principal.

It includes but not restricted to:

  • Securities of the Federal National Mortgage Associations (Fannie Mae)
  • Collateralized mortgaged obligations such as those issued by the Federal Home Loan Mortgage Corporation (Freddie Mac)
  • Real estate mortgage conduits such as those issued by the Government National Mortgage Association (Ginnie Mae)
  • U.S. agency mortgage backed securities
  • Mortgage backed securities available for sale
min_int_accum

Accumulated Minority Interest - Total
Annual, Interim and Preliminary Items - All Industries

Represents the pro-rated share of minority shareholders from the net assets or equity of the partly owned subsidiary of the company. Minority interest is the effect of fully consolidating partly owned subsidiaries and signifies the claim of other investors to its net assets.

It includes:

  • Dividends in arrears on a subsidiary's preferred stock not owned by the parent company
  • Minority Interest/Non-Controlling Interest (even when reported in the asset side of the Balance Sheet)
  • Minority Interest share in the capital and reserves
  • Minority Interest share in the profits/losses of the current year (when reported on the Balance Sheet)
  • Preferred shares of a subsidiary company not owned by the parent company (minority owned), or when the parent company is not responsible for paying dividends on these shares
  • General partner interests (units)
net_debt_af, net_debt_qf, net_debt_saf

Net Debt
Annual, Interim and Preliminary Items - Commercial Companies

Returns net debt for the period and date(s) requested in local currency by default.

This is calculated as Total Debt (debt) minus Cash & Equivalents - Generic (cash_generic).

notes_receiv_lt

Long-Term Note Receivable
Annual, Interim and Preliminary Items - Commercial Companies

This item represents the portion of receivables from customers which will not be collected within one year or operating cycle. Long-term receivables are usually secured through notes or other similar guarantees as longer period of collection implies greater risk for the company. These receivables usually arise from the customers’ purchase of goods and services on credit, but include other forms of credits such as long-term loans. These are usually interest-earning.

If the company reported an unclassified balance sheet, all notes and other receivables are treated as short-term receivables (receiv_st).

It includes:

  • Investment in sale-type leases
  • Finance receivables for companies with finance subsidiaries
  • Loans to other companies
  • Long-term loans to employees
  • Notes receivable from shareholders
  • Receivables from Affiliated Companies, when these are not related or affects control
  • Stock Subscription Receivables

For the United States, It includes:

  • Stock Subscription Receivables reported as a contra-equity account
oper_lease_commit_5yr_af

Operating Lease Commitments - Over 5 Years
Annual Item - All Industries

Represents represents the amount due in respect of operating leases on land, buildings and/or other tangible assets over five years from the balance sheet date.

oper_lease_commit_yr1_af

Operating Lease Commitments - Year 1
Annual Item - All Industries

Represents the amount due in respect of operating leases on land, buildings and/or other tangible assets within the next year from the balance sheet date.

oper_lease_commit_yr2_af

Operating Lease Commitments - Year 2
Annual Item - All Industries

Represents the amount due in respect of operating leases on land, buildings and/or other tangible assets after one year and before two years from the balance sheet date.

oper_lease_commit_yr3_af

Operating Lease Commitments - Year 3
Annual Item - All Industries

Represents the amount due in respect of operating leases on land, buildings and/or other tangible assets after two years and before three years from the balance sheet date.

oper_lease_commit_yr4_af

Operating Lease Commitments - Year 4
Annual Item - All Industries

Represents the amount due in respect of operating leases on land, buildings and/or other tangible assets after three years and before four years from the balance sheet date.

oper_lease_commit_yr5_af

Operating Lease Commitments - Year 5
Annual Item - All Industries

Represents the amount due in respect of operating leases on land, buildings and/or other tangible assets after four years and before five years from the balance sheet date.

par_ps

Par Value - Security
Annual, Interim and Preliminary Items - All Industries

Represents the value arbitrarily assigned to the shares by the company. It does not equal the market price of the shares. This field is updated with the par value per common share.

pay_acct

Accounts Payable
Annual, Interim and Preliminary Items - Commercial Companies

Represents amounts due to suppliers of goods and/or services used in the company’s operations, generally not interest- bearing, and as yet unpaid at the prior fiscal period-end and expected to be paid within the current period.

It includes:

  • Due to contractors
  • Book overdrafts

It excludes:

  • Customer deposits
  • Unbilled payables to suppliers
  • Payables that are not yet invoiced
pay_div

Dividends Payable
Annual, Interim and Preliminary Items - All Industries, except Insurance Companies

Represents all dividends to common shareholders proposed by the board but not yet paid or appropriated in Shareholder’s Equity and accumulated unpaid dividends due to shareholders of preferred stock, expected to be distributed within the current period.

pay_tax

Income Tax Payable
Annual, Interim and Preliminary Items - Industrial, Insurance Companies

Represents all the company’s taxes on income due to governments, accrued and payable within the current period.

It includes:

  • Income/corporation tax payable
  • Accrued income tax
  • Current deferred taxes
  • Withholding tax
  • Other taxes, if cannot be separated

It excludes:

  • Social security
  • Excise duties
  • Ad Valorem taxes
  • Value Added Taxes (VAT)
  • General and service taxes
  • Excise taxes
  • Windfall profit taxes
pay_tax_dfd_tax

Income Tax Payable plus Short Term Deferred Tax
Annual Item - Industrials

Represents an accrued tax liability which is due within the normal operating cycle of the company.

It excludes:

  • Taxes other than income
  • Ad Valorem taxes
  • Value Added taxes
  • General and Services taxes
  • Excise taxes
  • Windfall profit taxes

Footnotes:
A Includes other taxes
B Includes employee profit sharing

pfd_stk

Preferred Stock - Carrying Value
Annual, Interim and Preliminary Items - All Industries Represents the stated value or redemption value of an ownership interest entitled to fixed dividends and higher privileges than common stock in terms of claims on assets and earnings, together with related surpluses and reserves.

It includes:

  • Redemption value of redeemable preferred stock
  • Stated value of non-redeemable preferred stock
  • Share premium on preferred stock
  • Preferred treasury stock

It excludes:

  • Preferred Stock reported as part of Total Liabilities
  • Minority interest on preferred stock
pfd_stk_esop

Preferred Stock Issues for ESOP
Annual and Interim Items - All Industries

Represents the total value of Employee Stock Option Plan (ESOP) established to acquire the company's preferred shares which is either funded by leverage or non-leverage, to be carried as deduction to preferred equity until vested.

pfd_stk_esop_gtd

ESOP Guarantees - Preferred Stock
Annual and Interim Items - All Industries

Represents the value of Employee Stock Option Plan (ESOP) funded through borrowings or leverage and established to purchase the company's preferred stock.

There are two ways to establish an ESOP Trust and this is either by Non-leverage - where the company contributes stock or cash to the trust, or by Leverage - where a bank funds the trust and the company only guarantees. If an ESOP Trust is established through leverage, preferred stock acquired by the trust is also held as collateral for the loan.

pfd_stk_nred

Non Redeemable Preferred Stock
Annual and Interim Items - All Industries

Represents the book value of preferred shares that cannot be redeemed during the lifetime of the company. All unclassified preferred stock is assumed to be non-redeemable.

pfd_stk_red

Redeemable Preferred Stock
Annual and Interim Items - All Industries

Represents the book value of preferred shares that can be called by the company, at a specific call price, and specific call date, either through the use of sinking-fund provisions or other similar funding or redeemable at the option of holder on conditions stated at the certificate of ownership.

All unclassified preferred stock is assumed to be Non-Redeemable Preferred Stock (pfd_stk_nred).

It includes:

  • Dividends in arrears for Redeemable Preferred Stock
pol_claims

Policy Claims
Annual, Interim and Preliminary Items - Insurance Companies

Represents the value of claims to be paid on behalf of or to policyholders.

This item includes unearned premium reserves and policyholder funds left with company.

ppe_dep

PPE - Accumulated Depreciation
Annual and Interim Items - Commercial, Property Companies

Represents the accumulated periodic reduction in value over time of the company’s property, plant and equipment due to aging and / or obsolescence as allowed by law over the useful lives of the assets. These periodic reductions in value are recognized as non-cash, depreciation or impairment charges in the income statement.

It excludes:

  • Depreciation of tangible assets held for investment
ppe_dep_bldg

Accumulated Depreciation - Buildings
Annual Item - Commercial, Property Companies

Represents the accumulated depreciation on the physical structures which house the company's offices, branches, and facilities that are used in the company's operations.

ppe_dep_constr

Accumulated Depreciation - Construction in Progress
Annual Item - Commercial, Property Companies

Represents the accumulated depreciation on assets under construction or development to be used in the company's operations as part of plant, property and equipment.

ppe_dep_equip

Accumulated Depreciation - Machinery & Equipment
Annual Item - Commercial, Property Companies

Represents the accumulated depreciation on machines and equipment other than transport and computers which are used in the company's operations.

ppe_dep_land

Accumulated Depreciation - Land & Improvements
Annual Item - Commercial, Property Companies

Represents the accumulated depreciation on freehold and leasehold land used in the company's operations. When the accumulated depreciation on land and buildings is reported as a combined item, it is collected in Accumulated Depreciation - Buildings (ppe_dep_bldg).

ppe_dep_leased_prop

Accumulated Depreciation - Leased Property
Supplementary Annual Item - Commercial, Property Companies

Represents the accumulated depreciation on assets rented out or let to third parties under operating leases.

ppe_dep_leases

Accumulated Depreciation - Leases
Supplementary Annual Item - Commercial, Property Companies

Represents the accumulated depreciation on all assets deployed by the company in its operations that are held under capitalized leases from third parties.

ppe_dep_oth

Accumulated Depreciation - Other Property, Plant, & Equip
Annual Item - Commercial, Property Companies

Represents the accumulated depreciation on all other forms of plant, property and equipment used in operations, not elsewhere classified.

ppe_dep_soft_equip

Accumulated Depreciation - Computer Software and Equipment
Annual Item - Commercial, Property Companies

Represents the accumulated depreciation on acquired and internally developed computer equipment and software used in the company's operations.

ppe_dep_trans_equip

Accumulated Depreciation - Transportation Equipment
Supplementary Annual Item - Industrials, Other Financial Companies

Represents represents the accumulated depreciation on vehicular transportation equipment used in the company’s operations for the movement of goods, freight or passengers.

ppe_gross

Property, Plant, & Equipment - Gross
Annual Item - All Industries

Represents the aggregate historical or fair value of complete or under development, acquired or self-constructed, delivered or in transit, long-lived tangible assets that are used or intended to be used in the company’s operations.

The aggregate value includes not only the costs to acquire or build long-lived tangible assets but also the costs to make them ready for their intended use and the costs to extend their life or usefulness.

It excludes:

  • Long-lived tangible assets that held either for sale or for capital appreciation
  • Long-lived tangible assets that held either for sale or for capital appreciation
  • Long-lived tangible assets under operating lease, where the company is the lessee
ppe_gross_bldg

Property, Plant, & Equipment - Buildings
Annual Item - Commercial, Property Companies

Represents physical structures that house the company's offices, branches, and facilities used in the company's operations, measured at historical cost or fair value, net of disposals.

It includes:

  • Land, when the value of land and buildings is reported as a combined item
  • Oil & drilling rigs
  • Houses

It excludes:

  • Building under construction
ppe_gross_constr

Property, Plant, & Equipment - Construction in Progress
Annual Item - Commercial, Property Companies

Represents the cost of construction or development of assets to be used in the company’s operations as part of plant, property and equipment. Upon completion, the assets under development will be re-classified to their appropriate categories within plant, property and equipment.

It includes:

  • Fixed assets installation in progress and in transit
  • Land held under development
  • Prepayments, advances, and deposits made to purchase fixed assets
ppe_gross_equip

Property, Plant, & Equipment - Machinery & Equipment
Annual Item - Commercial, Property Companies

Represents machines and equipment other than transport and computers that are used in the company’s operations, measured at historical cost or fair value, net of disposals.

It includes:

  • Tools
  • Oil & drilling rigs
  • Houses
  • Mining equipment

It excludes:

  • Machinery and equipment under development or construction
  • Machinery and equipment held for sale
  • Office equipment
  • Furniture
  • Fixtures and fittings
ppe_gross_land

Property, Plant, & Equipment - Land & Improvements
Annual and Interim Items - Commercial, Property Companies

Represents acquired freehold and leasehold land where the company’s operations are located. Freehold land refers to land in which the company has absolute and permanent ownership whereas leasehold land refers to land in which the company has no ownership but a temporary, limited, and restricted right to use it.

It includes:

  • Land rights and similar assets acquired in jurisdictions that do not allow freehold ownership of land

It excludes:

  • Land under development
ppe_gross_leased_prop

Property, Plant, & Equipment - Leased Property
Annual Item - Commercial, Property Companies

Represents assets, measured at historical cost or fair value, net of disposals, rented out or let to third parties under operating leases.

It excludes:

  • Rental or leased assets not reported as part of PP&E
  • Rental or investment property held for sale
  • Property, plant, and equipment under capitalized lease obligation
ppe_gross_leases

Property, Plant, & Equipment - Leases
Annual Item - Commercial, Property Companies

Represents all assets deployed by the company in its operations that are held under capitalized leases from third parties, by which the company assumes both ownership and right of use, as opposed to operating leases, which convey only right of use.

ppe_gross_oth

Property, Plant, & Equipment - Other Property, Plant, & Equip
Annual Item - Commercial, Property Companies

Represents all other forms of plant, property and equipment used in operations not elsewhere classified.

ppe_gross_soft_equip

Property, Plant, & Equipment - Computer Software and Equipment
Annual Item - Commercial, Property Companies

Represents acquired and internally developed computer equipment and software used in the company's operations.

ppe_gross_trans_equip

Property, Plant, & Equipment - Transportation Equipment
Annual Item - Commercial, Property Companies

Represents all forms of vehicular transportation equipment that are used in the company’s operations for the movement of goods, freight or passengers, measured at historical cost or fair value, net of disposals.

It includes:

  • Aircraft
  • Automobiles
  • Motor vehicles
  • Railroad rolling stock
  • Shipping vessels
  • Trucks

It excludes:

  • Transportation equipment in production or development
  • Transportation equipment held for sale
ppe_net

PPE - Net
Annual and Interim Items - All Industries

Represents tangible, long-lived assets, measured at historical cost or fair value used or intended to be used in the company’s operations to generate revenues, including assets under development, net of accumulated depreciation and write-downs or impairment.

It excludes:

  • Tangible assets held for sale
  • Tangible assets held for investment
  • Tangible assets held under operating leases
ppe_net_bldg_af

Net Property, Plant & Equipment - Buildings
Annual Item - Commercial, Other Financial Companies

Represents physical structures that house the company's offices, branches, and facilities used in the company's operations, net of accumulated depreciation and write-downs or impairment.

This is calculated as Property, Plant & Equipment - Buildings (ppe_gross_bldg) minus Accumulated Depreciation - Buildings (ppe_dep_bldg).

It includes:

  • Land, when the value of land and buildings is reported as a combined item

It excludes:

  • Building under construction
ppe_net_constr_af

Net Property, Plant & Equipment - Construction in Progress
Annual Item - Commercial, Other Financial Companies

Represents the cost of construction or development of assets to be used in the company’s operations as part of plant, property and equipment, net of accumulated depreciation and write-downs or impairment.

This item is calculated as the difference of:

  • Property, Plant & Equipment - Construction in Progress (ppe_gross_constr)
  • Accumulated Depreciation - Construction in Progress (ppe_dep_constr)
ppe_net_equip_af

Net Property, Plant & Equipment - Machinery & Equipment
Annual Item - Commercial, Other Financial Companies

Represents machineries and equipment, other than vehicles and computers, which are used in the company’s operations, net of accumulated depreciation and write-downs or impairment.

This item is calculated as the difference of:

  • Property, Plant & Equipment - Machinery and Equipment (ppe_gross_equip)
  • Accumulated Depreciation - Machinery and Equipment (ppe_dep_equip)

It excludes:

  • Machinery and equipment under development or construction
  • Machinery and equipment held for sale
ppe_net_land_af

Net Property, Plant & Equipment - Land & Improvements
Annual Item - Commercial, Other Financial Companies

Represents freehold and leasehold land used in the company’s operations, as well as land improvements, net of accumulated depreciation and write-downs or impairment.

When the value of land and buildings is reported as a combined item, it is collected in Property, Plant & Equipment - Buildings - Net (ppe_net_bldg).

This is calculated as the difference of:

  • Property, Plant & Equipment ‒ Land (ppe_gross_land)
  • Accumulated Depreciation ‒ Land (ppe_dep_land)

It includes:

  • Land used in operations over which the company has rights of usage in jurisdictions not recognizing full rights of ownership.

It excludes:

  • Land held for sale
  • Land held for investment
  • Land under development
ppe_net_leased_prop_af

Net Property, Plant & Equipment - Leased Property
Annual Item - Commercial, Other Financial Companies

Represents assets rented out or let to third parties under operating leases, net of accumulated depreciation and write-downs or impairment.

This item is calculated as the difference of:

  • Property, Plant & Equipment - Rental/Leased Property (ppe_gross_leased_prop)
  • Accumulated Depreciation - Rental/Leased Equipment (ppe_dep_leased_prop)

It excludes:

  • Rental or leased assets not reported as part of PP&E
  • Rental or investment property held for sale
ppe_net_leases_af

Net Property, Plant & Equipment - Leases
Annual Item - Commercial, Other Financial Companies

Represents all assets deployed by the company in its operations that are held under capitalized leases from third parties, net of accumulated depreciation and write-downs or impairment.

This item is calculated as the difference of:

  • Property, Plant & Equipment - Capitalized Leases (ppe_gross_leases)
  • Accumulated Amortization - Property, Plant and Equipment Under Capitalized Leases (ppe_dep_leases)
ppe_net_oth_af

Net Property, Plant & Equipment - Other Property, Plant, & Equip
Annual Item - Commercial, Other Financial Companies

Represents all other forms of plant, property and equipment used in operations not elsewhere classified, net of accumulated depreciation and write-downs or impairment.

This item is calculated as Property, Plant & Equipment - Other (ppe_gross_oth) minus Accumulated Depreciation - Other Property, Plant and Equipment (ppe_dep_oth)

ppe_net_soft_equip

Net Property, Plant & Equipment - Computer Software and Equipment
Annual Item - Commercial, Other Financial Companies

Represents acquired and internally developed computer equipment and software used in the company's operations, net of accumulated depreciation and write-downs or impairment.

This is calculated as Property, Plant & Equipment - Computer Software and Equipment (ppe_gross_soft_equip) minus Accumulated Depreciation - Computer Software and Equipment (ppe_dep_soft_equip).

ppe_net_trans_equip_af

Net Property, Plant & Equipment - Transportation Equipment
Annual Item - Commercial, Other Financial Companies

Represents all forms of vehicular transportation equipment that are used in the company’s operations for the movement of goods, freight or passengers, measured at historical cost or fair value, net of accumulated depreciation and write-downs or impairment.

This is calculated as the difference of :

  • Property, Plant & Equipment - Transportation Equipment (ppe_gross_trans_equip)
  • Accumulated Depreciation - Transportation Equipment (ppe_dep_trans_equip)

It includes:

  • Automobiles
  • Trucks
  • Aircraft/Airplanes
  • Shipping vessels
  • Railroad rolling stock

It excludes:

  • Transportation equipment in production or development
  • Transportation equipment held for sale
prem_receiv

Premium Balance Receivables
Annual Item - Insurance Companies

Represents unpaid premiums due from policyholders.

prem_unearn

Unearned Premiums
Annual, Interim and Preliminary Items - Insurance Companies

Represents premiums on policies written but not yet earned.

prep_exp

Prepaid Expenses
Annual, Interim and Preliminary Items - All Industries

Represents all the payments made for expenses not immediately recognized on the income statement.

Prepaid expenses differ from deferred charges in that prepaid expenses are ordinary business expenses while deferred charges are less frequent and generally of greater magnitude. Furthermore, prepaid expenses are generally short-term, while deferred charges generally extend to more than one accounting period, depending on how long the company expects to benefit from the expense. Common examples of prepaid expenses are prepaid rent, insurance, and interest. Common examples for deferred charges are debt issuance cost, start-up costs, and capitalized research and development. Prepaid expenses represent cash that had been paid out as opposed to other current assets, such as receivables where cash is expected to be received.

It includes:

  • Any prepaid expenses arising from ordinary business course
  • Prepaid insurance
  • Prepaid rent
  • Prepaid taxes

It excludes:

  • Advance payments relating to inventories
  • Advances to staff/employees
prov_risk

Provision for Risks & Charges
Annual, Interim and Preliminary Items - All Industries

Represents the company's long term liabilities which timing or amount of payment is uncertain. These provisions are established to cover expected future losses/risks which amounts may be reliably estimated and would require an outflow of resources in order to be settled.

It includes:

  • Provision Property, Plant and Equipment

  • Provision for repairs and maintenance

  • Asset Retirement Obligations (ARO)
    • Provision for reversion fund (Spain)
    • Provisions to cover expected losses from price variations/fluctuations in the exchange rate
    • Environmental reserves
    • Provision for tax
    • Provision for negative equity in earnings
    • Reserves for contingencies
  • Provision for flooding

  • Provision for disasters

  • Legal and lawsuit provisions
    • Employee related provisions
  • Pension provision

  • Annual leave provision

  • Severance provision

Natural Gas Distributors:
It includes:

  • Provision for Gas Holders

Extractive Industries:
It includes:

  • Provision for environment remediation
  • Provision for mining pollution prevention
  • Provision for decommissioning and reclamation of mine and mining damages

Electric Power Companies:
It includes:

  • Nuclear decommissioning provisions
  • Provision for reprocessing of used nuclear fuel
receiv_gross

Accounts Receivable, Gross
Annual, Interim and Preliminary Items - Commercial Companies

Returns accounts receivables gross for the period and date(s) requested in local currency by default.

It includes:

  • Accounts receivables
  • Bad debt/Doubtful accounts
receiv_int

Interest Receivables
Annual, Interim and Prelimunary Items - Banks

Represents all the interest income due but not yet collected.

It includes:

  • Accrued Interest
  • Accrued financial revenues which are not yet matured
receiv_net

Accounts Receivable - Net
Annual, Interim and Preliminary Items - Commercial Companies

Represents claims arising from the sale of goods and services to customers, on credit, that are expected to be settled in cash, within the current period, net of allowance for doubtful and uncollectable portion.

It includes:

  • Amounts due from customers for contract work
  • Costs and earnings in excess of billings
  • Progress billings on construction contracts
  • Retention money receivables
  • Trade receivables combined with advances to suppliers
  • Trade receivables combined with inventories
  • Trade receivables combined with other receivables
  • Trade receivables combined with prepaid expenses
  • Trade receivables due from parent, subsidiaries, and equity accounted companies

It excludes:

  • Trade receivables combined with other current assets
receiv_st

Short-Term Receivables
Annual, Interim and Preliminary Items - Commercial, Other Financial Companies

Represents claims that are expected to be collected in cash within the current period, net of allowance for doubtful and uncollectable portion.

It includes:

  • Accrued dividends
  • Accrued interest
  • Accrued rent
  • Banker's trade acceptances for non-financial institutions or corporations
  • Bills of exchange
  • Central value-added tax (CENVAT) credit receivable
  • Charge account
  • Commercial paper
  • Compensation
  • Consideration receivable from sale of assets
  • Cost and earnings in excess of billings
  • Current portion of long-term receivables
  • Current portion of net investment in sales-type leases
  • Deductible input taxes
  • Derivative receivable
  • Dividends receivable
  • Due from factor
  • Due from government
  • Due from officers and employees
  • Due from tax authorities
  • Due from unconsolidated subsidiaries, affiliates, associates, and related companies
  • Equity in accounts receivable sold to financial subsidiaries
  • Goods and services tax (GST) receivable
  • Harmonized sales tax (HST) receivable
  • Litigation claims receivable
  • Notes receivable
  • Progress billings on construction contracts
  • Promissory notes
  • Reimbursements
  • Rent receivable
  • Salary & pension fund receivable
  • Sales tax receivable
  • Social security and health receivable
  • Statutory settlement receivable
  • Stock subscription receivable
  • Subsidy receivable
  • Trade notes receivable
  • Trade receivable
  • Unbilled lease revenue
  • Unbilled shipments received by customers
  • Unbilled sources
  • Value-added tax (VAT) receivable
  • Impuesto General a las Ventas (IGV) receivable
  • Income tax recoverable
  • Insurance claims
  • Interest receivable
  • Vendor finance

It excludes:

  • Advance taxation
  • Advances and advance payments to suppliers and contractors
  • Bank deposits
  • Collateral deposits
  • Debt securities
  • Deferred expenses
  • Deferred tax assets
  • Deposits for fixed assets and inventories
  • Earnest money deposits
  • Prepaid expenses
  • Reclamation bonds
  • Rent deposits
  • Rental bonds
  • Restricted cash
  • Security deposits
  • Tax deducted at source
  • Withholding tax
  • Insurance premiums
  • Investment deposits
receiv_st_oth

Other Receivables
Annual, Interim and Preliminary Items - Commercial Companies

Represents other receivables for the period and date(s) requested in local currency by default.

It includes:

  • Short-term receivables

It excludes:

  • Accounts receivables
receiv_tot_af, receiv_tot_qf, receiv_tot_saf

Total Accounts Receivable
Annual Item - Industrials, Other Financial Companies

Represents the amounts due to the company resulting from the sale of goods and services on credit to customers (after applicable reserves). These assets should reasonably be expected to be collected within a year or within the normal operating cycle of a business.

It includes:

  • Trade accounts
  • Installment sales account receivables and notes
  • Trade notes and receivables
  • Charge account
  • Due from factor
  • Equity in accounts receivable sold to financial subsidiaries
  • Due from finance subsidiary
  • Unbilled shipments received by customers
  • Unbilled lease revenue
  • Accrued interest
  • Receivables of discontinued operations
  • Current portion of net investment in sales-type leases
  • Deferred billings to contracts
  • Earned and unbilled costs of contracts to be billed within one year
  • Due from unconsolidated subsidiaries, affiliates or associated companies
  • Current portion of long-term receivables (includes mortgage and notes receivable)
  • U.S. government contract billing
  • Income tax recoverable or refund
  • Unbilled sources
  • Receivable from sale of assets
  • Litigation claims receivable
  • Due from officers and employees (within one year)
  • Dividend receivable
  • Stock subscription receivables
  • Salary and pension funds
  • Banker's trade acceptances for non-financial institutions or corporations
  • Costs recoverable through rate adjustments
  • Bills of exchange

It excludes:

  • For non-U.S. corporations, long-term receivables are excluded from current assets even though included in net receivables
  • Due to factor

Footnotes:
A Includes other current non-trade receivables and/or other current assets
B Includes current and/or non-current non-trade receivables
C Gross receivables; provision for bad debts is on liability side, but cannot be determined
D Adjusted to excluded long-term receivables
F Includes some types of loans
G Includes near cash items
H Long-term receivables cannot be separated
I Includes short-term investments
J Long-term receivables cannot be separated and gross receivables
K Long-term receivables cannot be separated and includes other current non-trade receivables and/or other current assets
L Adjusted to exclude bad debt
M Includes prepaid expenses

rsrv_appr_oth

Other Appropriated Reserves
Annual, Interim and Preliminary Items - All Industries

Represents all reserves which are derived from the company's Retained Earnings and appropriated for a specific use not otherwise and elsewhere here classified.

It includes but not restricted to:

  • Capital redemption reserves
  • Shares held In Employee Stock Option Plan (ESOP) not secured by a loan
  • Legal reserves
  • Own share acquisition reserve
rsrv_noneq

Non-Equity Reserves
Annual, Interim and Preliminary Items - All Industries

Represents reserves which cannot be classified as either capital reserve or operating reserve. These are not needed from operations and are not re-allocated from earnings. Operating reserves are before taxes such as depreciation, bad debt allowance and capital reserves either are after-tax or not taxed at all. Non-equity reserves may or may not be taxed.

Non-equity reserves are not allowed in many countries but for the few which allows the establishment of this reserve, it is usually established as a regulatory tool for the government. Regulatory Reserve is an example of a non-equity reserve. Regulatory reserves are reserves established for regulatory purpose rather than out of legitimate business reasons, as in the case of insurance, banks and other industries.

It includes:

  • Government Grants
  • Negative Goodwill
  • Untaxed Reserves
rsrv_reval

Revaluation Reserves
Annual Item - All Industries

Represents the surplus or deficits derived from the revaluation of the company's long-lived assets. Generally, assets are accounted for in two methods - Cost and Revaluation. If the company elects to adopt the revaluation method, assets are reported at its fair value provided that there is an active market to measure it reliably. Subsequent revaluations of these assets are then reflected into this account.

rsrv_unappr

Unappropriated (Free) Reserves
Annual and Interim Items - All Industries

Represents reserves derived from the company's Retained Earnings but is not appropriated for any specific use. These reserves are already available for distribution to the company's shareholders.

It includes:

  • General reserves
  • Unrestricted/ Free reserves
  • Revenue reserves

It excludes:

  • Retained Earnings
secs_custody

Securities In Custody
Annual, Interim and Preliminary Items - Investment Companies

Represents securities borrowed from other financial institutions to be used as temporary collateral for loans. It is also securities deposited by the customers as collateral for margin transactions.

secs_fed

Federal Agency Securities
Annual Item - Banks

Represents the purchase of securities that would create an indirect loan to the government through its federal agencies.

These securities are not general obligations of the Treasury. They are, however, sponsored by the government and therefore are looked upon as safe investments.

It includes:

  • Federal securities available for sale

It excludes:

  • U.S. agency mortgage-backed securities
secs_invest

Investment Securities
Annual, Interim and Preliminary Items - Investment Companies

Represents securities owned by the firm as part of their portfolio.

It includes:

  • Corporate securities
  • Government and agency securities
  • Mortgages and mortgaged backed securities
  • Money market instruments
  • Municipal securities
  • Bull position (U.K. term)
secs_muni

State & Municipal Securities
Annual Item - Banks

Represents the purchase of securities that would create a loan to a state and/or a municipal government. These bonds are usually long-term. Most of these bonds are exempt from federal taxes on interest.

It includes:

  • General obligation bonds
  • Revenue bonds
  • Industrial revenue bonds
  • Mortgage revenue bonds
  • Municipal bonds
  • Municipal notes
  • State/municipal securities available for sale
secs_oth

Other Securities
Annual, Interim and Preliminary Items - Banks

Represents all other securities besides Treasury, Federal Agency, State, Municipal and Trading Account Securities.

It includes:

  • Due from stockbrokers and other stock exchange intermediaries (France)
  • Subscription of newly issued bonds (France)
  • Other bills (U.K.)
  • Unlisted investments (U.K.)
  • Other fixed income securities (Spain)
  • Other investments listed in the country (U.K.)
  • Other investments listed outside the country (U.K.)
  • Corporate stock available for sale
  • Other securities available for sale
secs_resale

Securities Bought Under Resale Agreemts
Annual, Interim and Preliminary Items - Banks, Investment Companies

Represents the purchase of government securities on a temporary basis, normally fifteen days or less. These securities are usually sold back at stated price and by a given date. This is done through the Federal Reserve.

secs_treas

Treasury Securities
Annual Item - Banks, Investment Companies

Represents the purchase of securities which would create a loan made directly to the government. These are negotiable debt obligations of the government and are secured by its "full faith and credit". They are issued at various schedules and rates.

It includes:

  • Treasury bills
  • Treasury notes
  • Treasury bonds
  • Treasury securities available for sale
shldrs_eq

Total Shareholders' Equity
Annual, Interim and Preliminary Items - All Industries

Represents the value of Shareholders' Equity as of the close of the report date, belonging to both Preferred and Common Equity Shareholders.

This is calculated as the sum of Total Common Equity (com_eq) and Preferred Stock - Carrying Value (pfd_stk).

If Preferred Stock - Carrying Value (pfd_stk) is not available, zero will be substituted.

tcap_af, tcap_qf, tcap_saf

Total Capital incl.Short-Term Debt
Annual and Interim Items - All Industries

Represents total capital including short-term debt for the period and date(s) requested in local currency by default.

This is calculated as the sum of Total Shareholders' Equity (shldrs_eq) and Total Debt (debt).

tier1_cap

Total Tier 1 Capital
Annual, Interim and Preliminary Items - Banks

Represents the primary capital supporting the lending and deposit activities of a bank.

It includes:

  • Common Stock
  • Retained Earnings
  • Perpetual preferred stock
  • Goodwill acquired before March 1988
tier2_cap

Total Tier 2 Capital
Annual, Interim and Preliminary Items - Banks

Represents the supplemental capital supporting the lending and deposit activities of a bank.

It includes:

  • Limited life preferred stock
  • Subordinated debt
  • Loan loss reserves
trade_acct

Trading Account Securities
Annual, Interim and Preliminary Items - Banks

Represent the aggregate value of the securities (government and others) purchased and/or underwritten by the bank. Trading account securities are usually purchased for profit rather than addition to the bank's investment portfolio. They are recorded at the price in effect when they were purchased or sold.

It includes:

  • Long positions at market value
  • Deposits with stock exchanges, money brokers and others as collateral for stock borrowing
  • Market debtors
  • Client debtors
  • Dealing assets
treas_stk

Treasury Stock - Common (incl. ESOP)
Annual, Interim and Preliminary Items - All Industries

Represents the cost of common or ordinary capital held in treasury, acquired by the company but not yet retired. Treasury stock does not represent an investment to the firm and reduces the company's equity. This is collected as zero when the company has not mentioned any treasury shares.

It includes:

  • Own shares
Cash Flow
accr_exp_cf_af, accr_exp_cf_ltm, accr_exp_cf_qf, accr_exp_cf_saf

Accrued Expenses (Cash Flow)
Annual, Interim and Preliminary Items - Commercial, Other Financial Companies

Represents change in working capital due to increase or decrease in accrued expenses, excluding income taxes, and accrued income for the given period.

It includes:

  • Increase (decrease) in accrued billings
  • Increase (decrease) in accrued interest income on time deposits
  • Increase (decrease) in accrued income
  • Increase (decrease) in rent payable
  • Increase (decrease) in employee benefits payables
  • Increase (decrease) in salaries and welfare payables
  • Increase (decrease) in interest payable
  • Increase (decrease) in unbilled revenues

It excludes:

  • Increase (decrease) in accrued income tax payable
  • Increase (decrease) in deferred costs
  • Increase (decrease) in deferred income
  • Increase (decrease) in income receivables from construction contracts
  • Increase (decrease) in prepaid expenses
acq_bus_cf_af, acq_bus_cf_ltm, acq_bus_cf_qf, acq_bus_cf_saf

Acquisition of Business
Annual, Interim and Preliminary Items - All Industries

Represents the cash payment made to acquire businesses or subsidiaries for the period. There will be instances wherein the cash paid is different from the net asset value of the acquired business and will depend on both parties’ agreement.

Not all payment for acquisition is included here because some companies opt to pay in stocks instead of cash but non-cash transactions like this are found on the supplemental cash flow statement.

It includes:

  • Cash acquired in the acquisition (as a deduction)
  • Goodwill resulting from the acquisition of subsidiaries
  • Capital expenditures resulting from the acquisition of subsidiaries
  • Discount on acquisition of subsidiaries
  • Acquisition of minority interest (including those reported as Financing cash flows)
amort_cf_af, amort_cf_ltm, amort_cf_qf, amort_cf_saf

Amortization
Annual, Interim and Preliminary Items - Commercial, Other Financial, Insurance Companies

Represents amortization charges for the period against intangible assets reported as non-cash adjustment to reconcile net income to cash flows derived from the company’s operations.

It includes:

  • Amortization of deferred charges
  • Amortization of goodwill
  • Amortization of club membership classified as intangible asset
  • Amortization of land use

It excludes:

  • Amortization of discounts or premiums on financial instruments owned or outstanding
  • Amortization discontinued operations
  • Depreciation/amortization of Exploration and Evaluation assets for Extractive industries

Note: If other intangible assets apart from goodwill is reported, and amortization of other intangible assets cannot be separated from the reported amortization of goodwill, Amortization (amort_cf) will not be available.

capex_af, capex_ltm, capex_qf, capex_saf

Capital Expenditures - Total
Annual, Interim, and Preliminary Items - All Industries

Represents total capital expenditures for the period.

It includes:

  • Capital Expenditures - Fixed Assets
  • Capital Expenditures - Other Assets
capex_fix_af, capex_fix_ltm, capex_fix_qf, capex_fix_saf

Capital Expenditures - Fixed Assets
Annual, Interim, and Preliminary Items - All Industries

Represents cash outlays made to acquire property, plant, and equipment. Capital expenditures also include payments made to increase or maintain the value of an existing fixed asset.

It includes:

  • Increase in Biological Assets
  • Increase in Intangible Assets, if cannot be separated
  • Increase in Land Use Rights (Indonesia)
  • Increase in Perpetual Usufruct (Poland)
  • Increase in Property, Plant, and Equipment-In-Progress and/or In-Transit
  • Increase in Mineral Rights
  • Interest Capitalized Related to acquisition of Fixed Assets

It excludes:

  • Capital expenditures resulting from business acquisition
  • Increase in Intangible Assets
  • Increase in Investment Property
  • Increase in Exploration and Evaluation Assets
capex_oth_af, capex_oth_ltm, capex_oth_qf, capex_oth_saf

Capital Expenditures (Other Assets)
Annual, Interim and Preliminary Items - All Industries

Represents cash outlays made to acquire, or maintain assets classified as long-term, aside from Property, Plant and Equipment, and investments.

It includes:

  • Increase in Exploration and Evaluation Assets
  • Increase Intangible Assets
  • Increase in Deferred Charges

It excludes:

  • Additions to Tangible Fixed Assets
  • Additions to Property, Plant and Equipment, and Intangible Assets reported as combined
  • Capital expenditure resulted from business acquisition
  • Increase in Investment Property (Included in Purchase of Investments
  • Increase in Mineral Rights
chg_cash_cf_af, chg_cash_cf_ltm, chg_cash_cf_qf, chg_cash_cf_saf

Net Change in Cash
Annual, Interim and Preliminary Items - All Industries

Represents the change in cash and short term investments from one year to the next.

It includes:

  • Increase in Overdrafts
  • Increase in Cash Equivalents as a result of exchange rate movements
debt_cf_af, debt_cf_ltm, debt_cf_qf, debt_cf_saf

Issuance/Reduction of Debt - Net
Annual, Interim, and Preliminary Items - All Industries

Represents the net change in the total debt of the company.

It includes:

  • Change in Current Debt
  • Issuance of Long-Term Debt

It excludes:

  • Reduction in Long-Term Debt
debt_lt_cf_af, debt_lt_cf_ltm, debt_lt_cf_qf, debt_lt_cf_saf

Long Term Debt, Net
Annual, Interim, and Preliminary Items - All Industries

Represents the net cash flow from long-term debt for the period.

It includes:

  • Issuance of Long-Term Debt

It excludes:

  • Reduction in Long-Term Debt
debt_lt_iss_cf_af, debt_lt_iss_cf_ltm, debt_lt_iss_cf_qf, debt_lt_iss_cf_saf

Issuance of LT Debt
Annual, Interim, and Preliminary Items - All Industries

Represents the total funds generated from issuance of long-term debt securities such as bonds, debentures and notes, net of incidental costs. This also includes proceeds from borrowings from third parties, usually financial institutions, and due after one operating cycle.

It includes:

  • Proceeds from Capitalized / Finance Lease Obligations
  • Proceeds from Convertible Notes Payables / Convertible Debt / Bonds
  • Proceeds from Revolving Credit Facilities, when recognized as a long-term liability on the Balance Sheet
  • Proceeds from Mortgage Financing
  • Proceeds from Notes Payables
  • Proceeds from Sales and Leaseback Financing Agreements
debt_lt_reduct_cf_af, debt_lt_reduct_cf_ltm, debt_lt_reduct_cf_qf, debt_lt_reduct_cf_saf

Reduction of LT Debt
Annual, Interim and Preliminary Items - All Industries

Represents the reduction of long-term debt obligations through cash payments or conversion of the convertible securities to the company's common stock together with the payments for the costs necessary to make the loan such as issuance costs. This also includes reduction of long-term debt due to refinancing such as that accompanying bankruptcies or debt restructuring agreements.

It includes:

  • Conversion of convertible securities such as bonds, debentures and notes
  • Payments on early extinguishment of debt and refinancing
  • Purchase of Call Options/Premiums related to convertible securities
  • Payments for Capitalized/Finance lease obligations
  • Payments of Principal of Refinanced debt
  • Repayments of long-term debt assumed through acquisitions
  • Repayment of short-term debt refinanced as long-term
  • Repayment of current-portion of long-term debt
  • Redemption of mandatory redeemable securities such as bonds and preferred stock
  • Repurchase of issued securities (convertible bonds, trust preferred securities)
  • Transaction Costs related to Capital (Debt) Restructuring

It excludes:

  • Interest paid on long-term debt
debt_st_cf_af, debt_st_cf_ltm, debt_st_cf_qf, debt_st_cf_saf

Short Term Debt, Net
Annual, Interim, and Preliminary Items - All Industries

Represents the net change in the borrowings of the company which original maturity is due in the short-term.

dep_exp_cf_af, dep_exp_cf_ltm, dep_exp_cf_qf, dep_exp_cf_saf

Depreciation & Amortization - Cash Flow
Annual, Interim and Preliminary Items - All Industries

Represents the total depreciation and amortization reported as non-cash adjustments to reconcile net income to cash flows derived from the company’s operations.

It includes:

  • Depreciation & depletion (Cash Flow)
  • Amortization of intangible assets (Cash Flow)
dep_exp_xamort_cf_af, dep_exp_xamort_cf_ltm, dep_exp_xamort_cf_qf, dep_exp_xamort_cf_saf

Depreciation/Depletion (excl. Amortization)
Annual, Interim and Preliminary Items - All Industries

Represents the depreciation charges for the period against tangible assets reported as a non-cash adjustment to reconcile net income to cash flows derived from the company’s operations.

It includes:

  • Depletion of natural resources
  • Depreciation of Exploration and Evaluation assets for Extractive industries
  • Depreciation of investment properties
  • Accretion expenses from asset retirement obligations

It excludes:

  • Depreciation on discontinued operations
deps_decr_cf_af, deps_decr_cf_ltm, deps_decr_cf_qf, deps_decr_cf_saf

Decrease In Deposits
Annual Item - Banks

Represents the decrease in deposits from one year to the next.

It includes but is not restricted to:

  • Net changes in deposits if a decrease
  • Payments for maturing certificates of deposit
  • Payments for maturing public fund deposits
deps_incr_cf_af, deps_incr_cf_ltm, deps_incr_cf_qf, deps_incr_cf_saf

Increase In Deposits
Annual Item - Banks

Represents the increase in deposits from one year to the next.

It includes but is not restricted to:

  • Net changes in deposits if an increase
  • Transferred deposits
  • Proceeds from the issuance of certificates of Deposits
  • Proceeds from receipt of public fund deposits
dfd_tax_cf_af

Deferred Taxes (Cash Flow)
Annual, Interim and Preliminary Items - Commercial, Other Financial Companies

Represents the net increase or decrease of the company’s deferred taxes and investment tax credits reported as a non-cash adjustment to reconcile net income to cash flows derived from the company’s operations.

Investment tax credits are already repealed in 1986 and should reflect as zero. As such, this item should only contain Deferred Taxes (CF) (dfd_tax_xitc_cf).

It includes:

  • Deferred taxes (Cash Flow)
  • Investment tax credits (Cash Flow)
dfd_tax_xitc_cf_af, dfd_tax_xitc_cf_ltm, dfd_tax_xitc_cf_qf, dfd_tax_xitc_cf_saf

Deferred Taxes (excl. Investment Tax Credits)
Annual, Interim and Preliminary Items - Commercial, Other Financial Companies

Represents the net increase or decrease of the company’s deferred taxes reported as a non-cash adjustment to reconcile net income to cash flows derived from the company’s operations.

Deferred taxes arise when tax expense in income statement and tax payable in tax return differs due to temporary differences. Having no actual cash component, this item also reflects changes in deferred taxes reported as part of changes in working capital.

div_cf_af, div_cf_ltm, div_cf_qf, div_cf_saf

Cash Dividends Paid
Annual, Interim, and Preliminary Items - All Industries

Represents the total dividends paid to common and preferred shareholders of the company for the period.

It includes:

  • Common dividends
  • Preferred dividends

It excludes:

  • Dividends paid to minority holders

This item is collected from the face of the Cash Flow Statement and will not necessarily match Dividends Per Share.

div_com_cf_af, div_com_cf_ltm, div_com_cf_qf, div_com_cf_saf

Common Dividends
Annual, Interim, and Preliminary Items - All Industries

Represents the total cash dividends to common shareholders of the company paid during the period.

If Dividends paid to common shareholders and minority interests cannot be separated, the total amount is collected to this field.

If Dividends paid to common and preferred shareholders cannot be separated, the total amount is collected to Cash Dividends Paid (div_cf).

It includes:

  • Distributions to REIT unit holders
  • Distributions to partners
  • Distributions to hybrid capital
  • Dividend equivalents (payments-in-lieu of dividends) to restricted stock units
  • Dividends paid to profit-participating preferred shares

It excludes:

  • Dividends paid to minority interests
  • Dividends paid by subsidiary

For Indian companies, It includes:

  • Dividend Tax Distribution on Common Shares
div_pfd_cf_af, div_pfd_cf_qf, div_pfd_cf_saf

Preferred Dividends (Cash Flow)
Annual, Interim and Preliminary Items - All Industries

Represents the total cash dividends to preferred shareholders paid during the period.

If dividends paid to common and preferred shareholders cannot be separated, the total amount is collected to Cash Dividends Paid (div_cf).

It excludes:

  • Dividends paid to profit-participating preferred shares which are not based on any fixed coupon rate
  • Redemption of Mandatory Preferred
fin_activ_oth_cf_af, fin_activ_oth_cf_ltm, fin_activ_oth_cf_qf, fin_activ_oth_cf_saf

Other Financing Activities, Net
Annual, Interim and Preliminary Items - All Industries

Represents other financing activities for the period and date(s) requested in local currency by default.

This is calculated as Other Sources - Financing (fin_sources_cf) minus Other Uses - Financing (fin_uses_cf).

If Other Sources - Financing (fin_sources_cf) or Other Uses - Financing (fin_uses_cf) are not available, zero will be substituted.

fin_cf_af, fin_cf_ltm, fin_cf_qf, fin_cf_saf

Net Cash from Financing Activities
Annual, Interim, and Preliminary Items - All Industries

Represents the net cash flow resulting from the company’s financing activities. Financing activities represent movement in the company’s debt and share capital and other activities.

It includes:

  • Issuance / Reduction of Debt - Net
  • Change in Capital Stock
  • Other Funds - Financing
  • Increase in Deposits(for Bank and Investment only)

It excludes:

  • Cash dividends paid
  • Decrease in Deposits (for Bank and Investment only)
fin_sources_cf_af, fin_sources_cf_ltm, fin_sources_cf_qf, fin_sources_cf_saf

Other Financing Activities (Sources)
Annual, Interim and Preliminary Items - All Industries

Represents cash inflows from financing activities that are neither from the sale of common and preferred stock or proceeds from borrowings.

It includes:

  • Advances from directors (or related parties), when these are non-interest bearing
  • Cash proceeds from settlement of derivatives including realized foreign exchange
  • Government grants/subsidies
  • Receipts from long-term deferred income
  • Increase in other non-current liabilities, net

It excludes:

  • Derivatives, when these are reported as DEBT in the Balance Sheet

For India: It includes:

  • Deferred Tax (VAT) Liabilities
fin_uses_cf_af, fin_uses_cf_ltm, fin_uses_cf_qf, fin_uses_cf_saf

Other Financing Activities (Uses)
Annual, Interim and Preliminary Items - All Industries

Represents cash outflows from financing activities that are neither from the settlement of debt or repurchase of equity and other similar capital instruments.

It includes:

  • Payments in respect of Advances to directors (or related parties), when these are non-interest bearing
  • Settlement of derivatives and hedges, including realized foreign exchange, when these are not treated as DEBT
  • Cash outflows relating to pension
  • Dividends paid to minority interests
  • Decrease in other non-current liabilities, net
  • Decrease in long-term customer deposits
  • Decrease in long-term customer deferred income
  • Decrease in long-term liability provisions
  • Donations

It excludes:

  • Derivatives, when these are reported as DEBT in the Balance Sheet or Change in Current Debt
  • Interest payments on debt

For India: It includes:

  • Deferred Tax (VAT) Liabilities
for_exch_cf_af, for_exch_cf_ltm, for_exch_cf_qf, for_exch_cf_saf

Foreign Exchange Effects
Annual, Interim and Preliminary Items - All Industries

Represents the effect of translating from one currency to another on the cash flow of the company.

It includes:

  • Effect of foreign exchange rate changes
free_cf_fcfe_af, free_cf_fcfe_ltm, free_cf_fcfe_qf, free_cf_fcfe_saf

Free Cash Flow to Equity
Annual, Interim and Preliminary Items - All Industries

Returns free cash flow to equity for the period and date(s) requested in local currency by default.

free_cf_minus_div_af, free_cf_minus_div_ltm, free_cf_minus_div_qf, free_cf_minus_div_saf

Free Cash Flow Minus Dividends
Annual, Interim and Preliminary Items - All Industries

Returns free cash flow minus dividends for the period and date(s) requested in local currency by default.

This is calculated as: Net Cash from Operating Activities (oper_cf) minus Capital Expenditures - Fixed Assets (capex_fix) minus Cash Dividends Paid (div_cf)

If Net Cash from Operating Activities (oper_cf) is not available, then the following calculation will be substituted: Funds from Operations (funds_oper_gross) plus Extraordinary Items (xord_cf) plus Funds From/For Other Operating Activities (wkcap_chg) Zero will be substituted for the following if not available: Capital Expenditures - Fixed Assets (capex_fix) and Cash Dividends Paid (div_cf).

funds_oper_gross_af, funds_oper_gross_ltm, funds_oper_gross_qf, funds_oper_gross_saf

Funds from Operations
Annuual, Interim and Preliminary Items - All Industries

Represents the gross cash flow from the company’s operations derived by reconciling net income before the effects of non-cash items.

For companies following the “Direct method” of cash flow presentation where cash flows from operation is derived through cash inflows and outflows, this item represents the total amount and as such, is equal to Net Operating Cash Flow (oper_cf).

For companies adopting IFRS or other accounting standard aside from US GAAP, this Item includes Interest and/or dividends received and Interest paid reported outside cash flow from operations. Under US GAAP, said items are always included in cash flows from operations.

It includes:

  • Net income (starting line)
  • Derpeciation, depletion & amortization (Cash Flow)
  • Deferred taxes & investment tax credits (Cash Flow)
  • Other operating funds (Cash Flow)
incr_fed_home_adv_cf_af

Federal Home Loan Advances Increase (Decrease)
Annual Item - Banks

Represents the increase or decrease in federal home loan advances from one year to the next as reported in the cash flow statement.

int_cf_af, int_cf_ltm, int_cf_qf, int_cf_saf

Cash Interest Paid
Annual, Interim and Preliminary Items - All Industries

Represents the interest paid by the company during the period for the use of capital.

For companies adopting IFRS or other accounting standard aside from US GAAP, this item includes interest payments reported outside cash flow from operations. Under US GAAP, interest payments are always included in cash flow from operations.

If interest paid is reported net of interest received and interest paid cannot be found, the net figure is shown.

inven_cf_af, inven_cf_ltm, inven_cf_qf, inven_cf_saf

Inventories (Cash Flow)
Annual, Interim and Preliminary Items - Commercial, Other Financial Companies

Represents change in working capital due to increase or decrease in inventories for the given period.

It includes:

  • Decrease (increase) in advances to suppliers
  • Decrease (increase) in biological assets
  • Decrease (increase) in bunker on board for shipping companies
  • Decrease (increase) in capitalized program cost for television companies
  • Decrease (increase) in completed properties held for sale
  • Decrease (increase) in consumables
  • Decrease (increase) in contract-work-in-progress
  • Decrease (increase) in film rights, films under production, film products for film production companies
  • Decrease (increase) in hotel inventories for hospitality companies
  • Decrease (increase) in long-term inventories
  • Decrease (increase) in properties under development
  • Decrease (increase) in property development cost
  • Decrease (increase) in raw materials
invest_activ_cf_af, invest_activ_cf_ltm, invest_activ_cf_qf, invest_activ_cf_saf

Investing Activities - Other Uses
Annual Item - All Industries

Represents any other funds employed in investing activities and not included in capital expenditures, net assets from acquisitions, increase in investments, decrease in investments or additions to property.

It includes but is not restricted to:

  • Purchase of other assets
  • Origination of longer-term loans
  • Increase in federal funds sold
  • Increase in securities purchased under agreements to resell
invest_cf_af, invest_cf_ltm, invest_cf_qf, invest_cf_saf

Net Cash from Investing Activities
Annual, Interim, and Preliminary Items - All Industries

Represents the net cash flow from the company’s investing activities. Investing activities represent the movement in the company’s long-term assets.

It includes:

  • Sale of Fixed Assets & Businesses
  • Purchase / Sale of Investments
  • Other Funds- Investing
  • Loans- Decrease (for Banks and Investment only)
  • Increase/Decrease in Federal Home Loan Advances (for Banks only)

It excludes:

  • Capital Expenditures
  • Net Assets from Acquisitions
  • Loans- Increase (for Bank and Investment only)
  • Dividends received
  • Interest received/paid
invest_purch_cf_af, invest_purch_cf_ltm, invest_purch_cf_qf, invest_purch_cf_saf

Purchase of Investments
Annual, Interim, and Preliminary Items - All Industries

Represents the cash payments for the acquisition of bonds, securities, group and associated companies’ equity, and other types of investments. This includes both short-term and long-term investments.

It includes:

  • Investment Property
invest_purch_sale_cf_af, invest_purch_sale_cf_ltm, invest_purch_sale_cf_qf, invest_purch_sale_cf_saf

Purchase/Sale of Investments
Annual, Interim, and Preliminary Items - All Industries

Returns purchase/sale of investments for the period and date(s) requested in local currency by default.

It includes:

  • Increase in investments
  • Decrease in investments
invest_sale_cf_af, invest_sale_cf_ltm, invest_sale_cf_qf, invest_sale_cf_saf

Sale/Maturity of Investments
Annual, Interim, and Preliminary Items - All Industries

Represents increase in funds from sale and maturity of investments. This includes both short-term and long-term investments.

It includes:

  • Decrease in (sale of) investment property
  • Decrease in short-term investments
  • Decrease in marketable securities
  • Decrease in and/or maturity of securities
  • Decrease in and/or maturity of bonds
invest_sources_cf_af, invest_sources_cf_ltm, invest_sources_cf_qf, invest_sources_cf_saf

Investing Activities - Other Sources
Annual, Interim, and Preliminary Items - All Industries

Represents increase in funds generated from investing activities other than sale of property, plant and equipment, businesses and subsidiaries, and sale and maturity of investments.

invest_uses_cf_af, invest_uses_cf_ltm, invest_uses_cf_qf, invest_uses_cf_saf

Other Uses
Annual, Interim, and Preliminary Items - All Industries

Represents any other funds used for investing activities other than capital expenditure, investments, acquisition of businesses and subsidiaries, and additions to other assets.

It includes:

  • Acquisition of treasury stock
  • Increase in current asset
  • Increase in short-term guarantee deposit
  • Increase in short-term loans
  • Increase in long-term loans
  • Increase in federal funds sold
  • Increase in bonds
  • Interest income
  • Employee loan
  • Miscellaneous expenditure
  • Use of government grants
itc_cf_af

Investment Tax Credits
Annual Item - Commercial, Other Financial Companies

Represents net increase or decrease of the company’s investment tax credit reported as a non-cash adjustment to reconcile net income to cash flows derived from the company’s operations.

Investment tax credits were granted by the U.S. for investments in certain asset categories, primarily equipment and serve as reduction to income tax liability, but were repealed in 1986. As such, this item should be reflecting zero.

loan_decr_cf_af, loan_decr_cf_ltm, loan_decr_cf_qf, loan_decr_cf_saf

Decrease in Loans
Annual and Interim Items - All Industries Represents the decrease in loans from one year to the next for the periods and dates requested.

It includes:

  • Principal collected on loans and leases
  • Proceeds from loan sales
  • Net increase in customer loans (if a decrease)
loan_incr_cf_af, loan_incr_cf_ltm, loan_incr_cf_qf, loan_incr_cf_saf

Increase in Loans
Annual and Interim Items - All Industries Represents the increase in loans from one year to the next for the periods and dates requested.

It includes:

  • Loans originated or acquired
  • Leases made to customers
  • Purchase of loan portfolios
  • Net increase in customer loans (if an increase)
misc_funds_cf_af, misc_funds_cf_ltm, misc_funds_cf_qf, misc_funds_cf_saf

Miscellaneous Funds
Annual and Interim Items - All Industries Represents miscellaneous funds for the period and date(s) requested in local currency by default.

This is calculated as: Net Change in Cash (chg_cash_cf) minus Net Operating Cash Flow (oper_cf) minus Net Investing Cash Flow (invest_cf) minus Net Financing Cash Flow (fin_cf) minus Exchange Rate Effect (for_exch_cf)

Zero is substituted for Exchange Rate Effect (for_exch_cf) if it is not available.

net_inc_cf_af, net_inc_cf_ltm, net_inc_cf_qf, net_inc_cf_saf

Net Income (Cash Flow)
Annual Item - Commercial, Other Financial Companies

Represents the net income or starting figure used by the company before reconciliation or adjustments for non-cash items. This item is available only if the company follows the “Indirect method” of cash flow presentation which identifies net income and subsequently reconciles it to arrive at the cash flow derived from the company’s operations.

non_cash_af, non_cash_ltm, non_cash_qf, non_cash_saf

Non-Cash Items
Annual, Interim and Preliminary Items - Commercial, Other Financial Companies

Represents all non-cash adjustments to reconcile net income to cash flows derived from the company’s operations not otherwise and elsewhere here classified.

It includes:

  • Interest paid
  • Interest received
  • Income taxes paid or refund
  • Gains/losses on disposal of assets
  • Changes in provisions (e.g. doubtful accounts, pension, risks and charges)
  • Minority interest
  • Unusual expenses reported as non-cash adjustment
  • Valuation of financial instruments
  • Share of income/loss from associated companies
  • Foreign exchange gain/loss
  • Amortization of grants
oper_cf_af, oper_cf_ltm, oper_cf_qf, oper_cf_saf

Net Cash from Operating Activities
Annual, Interim and Preliminary Items - All Industries

Represents the net cash flow from the company’s business operations.

It includes:

  • Funds from operations
  • Extraordinary items
  • Changes in working capital
  • Dividends received
  • Interest received/paid
opt_wrnt_cf_af, opt_wrnt_cf_ltm, opt_wrnt_cf_qf, opt_wrnt_cf_saf

Options and Warrants Converted
Annual, Interim and Preliminary Items - All Industries

Represents the proceeds from the exercise of stock options and warrants, net of incremental expenses.

If proceeds from stock options and warrants cannot be separated from proceeds from stock issuance, the whole amount is collected as Sale of Common & Preferred Stock (stk_sale_cf).

It includes:

  • Tax benefits (expense) relating to exercise of stock options

It excludes:

  • Proceeds from rights issuance
pay_acct_cf_af, pay_acct_cf_ltm, pay_acct_cf_qf, pay_acct_cf_saf

Accounts Payable (Cash Flow)
Annual, Interim and Preliminary Items - Commercial, Other Financial Companies

Represents the change in working capital due to increase or decrease in accounts payable for the given period.

It includes:

  • Increase (decrease) in bills payables
  • Increase (decrease) in trade notes payables
  • Increase (decrease) in trade payables and accrued liabilities, combined
  • Increase (decrease) in trade payables to associates, joint ventures, subsidiaries, and related parties

It excludes:

  • Increase (decrease) in customer deposits received
  • Increase (decrease) in customer payables
  • Combined increase (decrease) in trade and other payables
pay_tax_cf_af, pay_tax_cf_ltm, pay_tax_cf_qf, pay_tax_cf_saf

Taxes Payable
Annual Item - Commercial, Other Financial Companies

Represents the change in working capital due to increase or decrease in income tax payable for the given period.

It includes:

  • Increase (decrease) in accrued income taxes
  • Increase (decrease) in provision for income taxes

It excludes:

  • Increase (decrease) in deferred tax liabilities
  • Decrease (increase) in income tax receivables
  • Combined increase (decrease) in income tax receivables and income tax payables
  • Increase (decrease) in value added tax payable
receiv_cf_af, receiv_cf_ltm, receiv_cf_qf, receiv_cf_saf

Accounts Receivable
Annual, Interim and Preliminary Items - Commercial, Other Financial Companies

Represents change in working capital due to increase or decrease in receivables for the given period.

It includes:

  • Decrease (increase) in cost and earnings excess of billings
  • Decrease (increase) in amounts due from associates, joint ventures, subsidiaries, fellow subsidiaries, and related companies
  • Decrease (increase) in amounts due from directors
  • Decrease (increase) in bills receivable
  • Decrease (increase) in construction contracts due from customers
  • Decrease (increase) in current tax assets
  • Decrease (increase) in finance lease receivables
  • Decrease (increase) in loans and prepaid expenses, combined
  • Decrease (increase) in non-current receivables
  • Decrease (increase) in receivables and prepaid expenses, combined
  • Decrease (increase) in tax refund receivables
  • Decrease (increase) in trade receivables
  • Decrease (increase) in value added tax refund

It excludes:

  • Combined decrease (increase) in deposits, prepayments, and other receivables
  • Decrease (increase) in prepaid value added tax
sale_assets_bus_cf_af, sale_assets_bus_cf_ltm, sale_assets_bus_cf_qf, sale_assets_bus_cf_saf

Sale of Fixed Assets & Businesses
Annual, Interim, and Preliminary Items - All Industries

Represents the cash received from the disposal of property, plant and equipment, businesses, and other subsidiaries.

It includes:

  • Liquidation of net assets of discontinued operations
  • Retirement of property, plant and equipment
  • Proceeds from sale of investment, if combined with other fixed assets disposals
  • Proceeds from disposal of minority interest
  • Cash disposed as part of the sale of business or subsidiary (as a deduction)

It excludes:

  • Proceeds from sale of investments
stk_chg_cf_af, stk_chg_cf_ltm, stk_chg_cf_qf, stk_chg_cf_saf

Sale/Repurchase of Stock - Net
Annual, Interim and Preliminary Items - All Industries

Represents the net change in the carrying value of common and preferred stock for the period and date(s) requested in local currency by default.

It includes:

  • Sale of common and preferred stock

It excludes:

  • Repurchase of common and preferred stock
stk_opt_cf_af, stk_opt_cf_ltm, stk_opt_cf_qf, stk_opt_cf_saf

Stock Based Compensation (Cash Flow)
Annual, Interim and Preliminary Items - All Industries

Represents the accrued compensation expense during the period for the company’s share-based compensation program, used to reconcile net income to arrive at the cash flow from the company’s operations.

It includes:

  • Cash settlement of share-based payments
stk_purch_cf_af, stk_purch_cf_ltm, stk_purch_cf_qf, stk_purch_cf_saf

Stock Repurchase
Annual, Interim, and Preliminary Items - All Industries

Represents funds used to decrease common and preferred stock outstanding.

It includes:

  • Acquisition of treasury stock / Share buy-back / repurchase
  • Acquisition / repurchase of non-controlling interests
  • Payment for acquisition of shares arising from business combinations
  • Redemption of Class A Shares
  • Redemption of Preferred Shares
  • Shares repurchased for employee benefit plans / employee stock options

It includes:

  • Share Issue Costs /Expenses
  • Redemption of Debt Securities
stk_sale_cf_af, stk_sale_cf_ltm, stk_sale_cf_qf, stk_sale_cf_saf

Sale of Common & Pref Stock
Annual, Interim and Preliminary Items - All Industries

Represents the proceeds from sale of common and preferred shares, net of issuance expenses, including the proceeds from the exercise of options or conversion of debt securities.

It includes:

  • Proceeds from exercise of stock options
  • Proceeds from rights issue
  • Conversion of debt securities to common stock
  • Conversion of preferred stock to common stock
stk_sale_xopt_cf_af, stk_sale_xopt_cf_ltm, stk_sale_xopt_cf_qf, stk_sale_xopt_cf_saf

Sale of Common & Pref Stock (excl. Options)
Annual, Interim and Preliminary Items - All Industries

Represents the proceeds from sale of common and preferred shares, net of issuance expenses, and excluding the proceeds from the exercise of options or conversion of debt securities.

tax_cf_af, tax_cf_ltm, tax_cf_qf, tax_cf_saf

Cash Taxes Paid
Annual, Interim and Preliminary Items - All Industries

Represents the amount of income taxes paid during the period.

If the company receives a tax refund during the period, the net figure is shown.

wkcap_assets_oth_af, wkcap_assets_oth_ltm, wkcap_assets_oth_qf, wkcap_assets_oth_saf

Other Asset/Liabilities
Annual, Interim and Preliminary Items - Commercial, Other Financial Companies

Represents increase or decrease in other assets and liabilities, and other adjustments to working capital not elsewhere classified.

It includes:

  • Decrease (increase) in derivative assets
  • Decrease (increase) in other current assets
  • Decrease (increase) in other current assets
  • Decrease (increase) in other non-current assets
  • Decrease (increase) in pension assets
  • Decrease (increase) in prepaid expenses
  • Decrease (increase) in prepaid value added tax
  • Decrease (increase) in prepaid land lease payments
  • Decrease (increase) in land use rights
  • Decrease (increase) in advances paid
  • Decrease (increase) in intangible assets
  • Increase (decrease) in customer deposits received
  • Increase (decrease) in customer payables
  • Increase (decrease) in deferred costs
  • Increase (decrease) in derivative liabilities
  • Increase (decrease) in foreign exchange contracts
  • Increase (decrease) in government grants
  • Increase (decrease) in deferred subsidy income
  • Increase (decrease) in other current liabilities
  • Increase (decrease) in other non-current liabilities
  • Increase (decrease) in pension liabilities
  • Increase (decrease) in unearned revenues
  • Increase (decrease) in life insurance contract liabilities
  • Increase (decrease) in investment contract liabilities
  • Combined decrease (increase) in deposits, prepayments, and other receivables
  • Combined decrease (increase) in prepaid expenses and other current assets
  • Combined decrease (increase) in deposits and other assets
  • Combined increase (decrease) in trade and other payables
  • Combined decrease (increase) in deposits and prepayments
  • Currency translation adjustment disclosed as a change in working capital

It excludes:

  • Decrease (increase) in pledge deposits
  • Decrease (increase) in rental deposits
  • Decrease (increase) in restricted bank balances
  • Decrease (increase) in security deposits
  • Decrease (increase) in short-term borrowings
  • Increase (decrease) in deferred tax liabilities
  • Decrease (increase) in short-term investments
wkcap_chg_af, wkcap_chg_ltm, wkcap_chg_qf, wkcap_chg_saf

Changes in Working Capital
Annual, Interim and Preliminary Items - All Industries

Represents the total change in working capital due to increase or decrease in assets, liabilities, and other adjustments to working capital.

It includes:

  • Increase/decrease in Accounts Payable
  • Increase/decrease in Income Taxes Payable
  • Increase/decrease in Other Accruals
  • Increase/decrease in Receivables
  • Increase/decrease in Inventory
  • Increase/decrease in Net Change in Other Assets & Liabilities

Note: Audit information may include other accounts such as restricted cash, if a company reports the item as part of the operating, investing or financing activities. Such items, however, do not affect the calculation of Changes in Working Capital.

xord_cf_af, xord_cf_ltm, xord_cf_qf, xord_cf_saf

Extraordinary Item
Annual, Interim and Preliminary Items - All Industries

Represents the “after-tax” cash gains or losses that the company incurred due to extraordinary or unusual events reported as part of the company’s cash flows from operations.

It includes:

  • Gain or loss on disposal of discontinued operations
  • Cash received in respect of insurance claims
  • Cash payment/receipt in respect of legal settlements

It excludes:

  • Income statement unusual expenses that are “pre-tax” and reported as non-cash adjustments
Dates
dps_ddate_cf, dps_ddate_qf, dps_ddate_saf

Interim Dividends Per Share - Declaration Date
Returns the date that a dividend is declared by a company.

dps_exdate

Dividends Per Share - Exdate

Represents the date on or after which a buyer will no longer be entitled to the dividend declared on a share. Depending on the company's reporting practice, a quarterly, semi-annual, or annual exdate may be returned.

eps_rpt_date_af, eps_rpt_date_qf, eps_rpt_date_saf

Earnings Per Share - Report Date

Represents the source date for the earnings reported by the company for the corresponding period. Data for this field is provided for all time series that contain Earnings Per Share data.

fiscal_date_af, fiscal_date_qf, fiscal_date_saf

Fiscal Period End Date

Represents the year, month, and day a company closes its books at the end of its fiscal period.

For example, on an annual time series, fiscal_date represents the fiscal year end date, while on a quarterly time series, fiscal_date represents the quarter period end date, and so on.

source_bs_date_af, source_bs_date_qf, source_bs_date_saf

Source Document Filing Date - BS
Returns the filing date of the source document used in collecting Balance Sheet information for a given fiscal period.

source_cf_date_af, source_cf_date_qf, source_cf_date_saf

Source Document Filing Date - CF
Returns the filing date of the source document used in collecting Cash Flow information for a given fiscal period.

source_is_date_af, source_is_date_qf, source_is_date_saf

Source Document Filing Date - IS
Returns the filing date of the source document used in collecting Income Statement information for a given fiscal period.

Income Statement
actg_chg_af, actg_chg_ltm, actg_chg_qf, actg_chg_saf

Cumulative Effect of Accounting Change
Annual, Interim and Preliminary Items - All Industries

Represents the income statement account which shows the net of tax effect of changing from one accounting principle to another. It is the difference between the actual retained earnings using the old method at the beginning of the year and the retained earnings that would have been reported at the beginning of the year if the new method had been used in prior years.

adj_net_oth_af

Other After Tax Income (Expense)
All Industries
Represents miscellaneous items reported net of tax which are included in the company's net income.

It includes:

  • Tax benefit for common stock ESOP dividends
  • Net income attributable to perpetual capital securities holders
  • Net income adjustment attributable to participating securities
  • Net income adjustment attributable to other convertible securities
  • Unclassifiable adjustments to net income used to calculate EPS
  • Income attributed to securities classified as Convertible Common

For Middle East Companies
It includes:

  • Notes to Earnings Per Share: Employee Share in Profit
  • Notes to Earnings Per Share: Employee and Board of Directors' Share from Dividends

For Vietnam Companies
It includes:

  • Notes to Earnings Per Share: Employee Rewards /Share in Profits

It excludes:

  • Tax benefit for preferred stock ESOP dividends which are netted from the preferred dividend requirement
  • Equity in earnings
  • Minority interest
  • Discontinued operations
  • Extraordinary items
amort_dfd_chrg_af

Amortization of Deferred Charges
Annual Item - All Industries

Represents the systematic allocation of capitalized expenditures to the income statement over their economic useful lives. This item is non-cash in nature.

It includes:

  • Amortization of Business Development Costs
  • Amortization of Other Deferred Charges

It excludes:

  • Amortization of Capitalized Research and Development Costs (Included in Research & Development)
  • Amortization of Debt Issuance Costs (Included in Interest Expense ‒ Total)
  • Amortization of Deferred Leasing Fees / Land Lease Prepayments (Included in Rental/Operating Lease Expense)
  • Amortization of Deferred Sales Commission (Included in Selling, General and Administrative Expense)
amort_intang_af, amort_intang_ltm, amort_intang_qf, amort_intang_saf

Amortization of Intangibles
Annual, Interim and Preliminary Items - All Industries

Represents the systematic allocation of the cost of intangible assets, excluding deferred charges, to the income statement over their economic useful lives when these intangibles have definite useful lives, as determined by law and local regulatory bodies or management’s estimates.

It includes:

  • Amortization of goodwill/cost in excess of net assets purchased
  • Amortization of intangible assets, reported within revenues

It excludes:

  • Amortization of Deferred Charges (Included in Amortization Of Deferred Charges)
  • Amortization of Debt Issuance Costs (Included in Interest Expense ‒ Total)
bk_non_oper_inc_af

Bank Non Operating Income Expense
Annual Item - Banks

This is calculated as:
Pretax Income

minus Bank Total Operating Income less Provisions and Bank Total Operating Expense plus Pretax Adjustments less Pretax Equity Profit plus Non-Recurring Expense

bk_oper_exp_oth_af, bk_oper_exp_oth_qf, bk_oper_exp_oth_saf

Bank Other Operating Expense
Annual, Interim and Preliminary Items - Banks

This is calculated as:
Bank Total Operating Expense

minus Bank Selling, General & Administrative Expense minus Depreciation & Amortization Expense

cash_restr

Restricted Cash
Annual and Interim Items - All Industries

Represents cash and claims to cash that are restricted in terms of withdrawal or use other than for satisfaction of current operating liabilities. These restrictions are operative regardless if the funds are set aside in special accounts or not.

It includes:

  • Guarantee deposits
  • Security deposits
  • Earmarked balance
  • Restricted deposits
  • Pledged bank deposits
  • Refundable deposits
  • Cash held in escrow
  • Reserves held to service debt
  • Rental bonds

It excludes:

  • Deposits
  • Deposits and Guarantees
  • Restricted investments
  • Cash held for customers
  • Customer deposits
  • Restricted deposits combined with other non-cash items
cogs_af, cogs_ltm, cogs_qf, cogs_saf

COGS incl. Depreciation & Amortization
For Industrial, Other Financial Companies

Returns the cost of goods sold for the period and date(s) requested in local currency by default. This represents the direct costs of production and/or costs of services rendered, including depreciation and amortization, incurred in the revenue generation process during the period.

In the Functional Method presentation or Cost of Sales method, the cost of goods sold or services rendered is separated from selling, general and administrative expenses to the degree each relates to revenue.

In the Cost Summary presentation or By Nature method, information is neither revealed on how the costs are related to the revenue generation process nor the degree of relationship between the two. It implies that all personnel costs are related to the revenue generation process and does not differentiate between the roles of employees.

For development-stage or early-stage companies with no revenues or net sales, this item is collected with a 0.

It includes:

  • Depreciation
  • Amortization
  • Direct Costs of Production and/or Costs of Services Rendered
  • Net Impairment Loss on Loans Receivable
  • Cost of Producing Revenue
  • Merchandise Costs
cogs_xdep_af, cogs_xdep_ltm, cogs_xdep_qf, cogs_xdep_saf

COGS excl. Depreciation & Amortization
Annual, Interim and Preliminary Items - Commercial Companies

Represents the direct costs of production and/or costs of services rendered, excluding depreciation and amortization, incurred in the revenue generation process during the period.

In the Functional Method presentation or Cost of Sales method, the cost of goods sold or services rendered is separated from selling, general and administrative expenses to the degree each relates to revenue.

In the Cost Summary presentation or By Nature method, information is neither revealed on how the costs are related to the revenue generation process nor the degree of relationship between the two. It implies that all personnel costs are related to the revenue generation process and does not differentiate between the roles of employees. For development-stage or early-stage companies with no revenues or net sales, this item is collected with a 0.

commiss_inc_af, commiss_inc_ltm, commiss_inc_qf, commiss_inc_saf

Commission & Fees Income
Supplementary Annual Item - Banks, Other Financial Companies

Represents income generated from service charges to maintain a client's account.

It includes:

  • Checking/current account fees
  • Service charges on deposit accounts
  • Business service fees
  • Processing service fees
  • Credit card fees
  • Loan servicing other fees
  • Fees on guarantees and other securities (Spain)
  • Commission/fees for banking and related services
consol_net_inc_af, consol_net_inc_ltm, consol_net_inc_qf, consol_net_inc_saf

Net Income - Consolidated
Represents consolidated net income for the period and date(s) requested in local currency by default.

This is calculated as the sum of Net Income (net_inc) and Minority Interest Expense (min_int_exp).

If Minority Interest Expense (min_int_exp) is not available, then zero will be substituted.

dep_amort_exp_af, dep_amort_exp_ltm, dep_amort_exp_qf, dep_amort_exp_saf

Depreciation & Amortization
Annual, Interim and Preliminary Items - All Industries

Represents the total periodic allocation of the capitalized costs pertaining to property, plant and equipment, natural resources, intangible assets, including goodwill, and deferred charges to the income statement over their economic useful lives.

It includes:

  • Depreciation
  • Amortization of Intangibles
  • Amortization of Deferred Charges

Note: Depreciation and Amortization are collected only if both items are reported by the company. If there is no clear breakdown, this item will be left blank.

dep_exp_af, dep_exp_ltm, dep_exp_qf, dep_exp_saf

Depreciation
Annual, Interim and Preliminary Items - Commercial, Insurance, Other Financial Companies

Represents the systematic allocation of the property, plant and equipment’s capitalized costs to the income statement over their economic useful lives according to a pre-determined schedule. This non-cash expense is notionally a provision made for the future replacement of the property, plant and equipment which segregates a portion of the cash flows for reinvestment, preserving that sum from distributions such as dividends and taxes. Natural resources are allocated to the income statement in the same way as property, plant and equipment. This is called depletion and is collected to this field.

It includes:

  • Asset Retirement Obligation
  • Exploration Costs, when reported as part of Depreciation
  • Depreciation of grants, when grants are related to the purchase of the asset
  • Unwinding of Discount for Restoration, Dismantling or Decommissioning Costs and similar costs

It excludes:

  • Depreciation relating to discontinued operations
  • Depreciation of Real Estate Investments/Investment Property
dep_exp_uncon_af, dep_exp_uncon_ltm, dep_exp_uncon_qf, dep_exp_uncon_saf

Unconsolidated/Parent Company Depreciation
Annual Item - Supplementary Data

Represents the process of allocating the cost of a depreciable asset to the accounting periods covered during its expected useful life to the unconsolidated/parent company's business. It is a non-cash charge for use and obsolescence.

dil_adj_af, dil_adj_ltm, dil_adj_qf, dil_adj_saf

Dilution Adjustment
Returns the dilution adjustment for the period and date(s) requested in local currency by default.

This is calculated as Net Income Used to Calculate Fully Diluted EPS minus Net Income After Preferred Dividends - Basic EPS.

disc_oper_af, disc_oper_ltm, disc_oper_qf, disc_oper_saf

Discontinued Operations
Annual, Interim and Prelimunary Items - All Industries

Represents the earnings of a division or segment of business that the company wants to discontinue or dispose of in the near future. This excludes any gain or loss from the disposal of the assets of the discontinued operations.

disc_oper_inc_af, disc_oper_inc_ltm, disc_oper_inc_qf, disc_oper_inc_saf

Disposal Gain/Loss on Discontinued Operations
Annual, Interim and Preliminary Items - All Industries

Represents the after tax gain or loss resulting from a company discontinuing a segment of its business.

It includes:

  • After tax gain/loss from disposal of discontinued operations
div_pfd_af, div_pfd_ltm, div_pfd_qf, div_pfd_saf

Preferred Dividends
Annual, Interim and Preliminary Items - All Industries

Represents actual cash dividend payment on preferred stock or the provision for preferred dividends, if in arrears. It also includes accretion on preferred stock.

If the company has ESOP preferred stock, the dividend will be shown net of the tax benefit.

ebit_bef_unusual_af, ebit_bef_unusual_ltm, ebit_bef_unusual_qf, ebit_bef_unusual_saf

Earnings Before Interest, Taxes & Unusual Expense
Returns earnings before interest, taxes & unusual expense for the period and date(s) requested in local currency by default.

This is calculated as the sum of EBIT (ebit) and Unusual Expense (unusual_exp).

If Unusual Expense (unusual_exp) is not available, zero will be substituted.

ebit_oper_af, ebit_oper_ltm, ebit_oper_qf, ebit_oper_saf

EBIT
Annual, Interim and Preliminary Items - Commercial and Other Financial Companies

Returns EBIT (Operating Income) for the period and date(s) requested in local currency by default.

This is calculated as: Net Sales or Revenue (sales) minus Cost of Goods Sold (cogs) minus Selling, General & Administrative Expenses (sga) minus Other Operating Expenses (oper_exp_oth)

If Net Sales or Revenue (sales), Cost of Goods Sold (cogs), Selling, General & Administrative Expenses (sga), or Other Operating Expenses (oper_exp_oth) are not available, Operating Income (oper_inc) will be substituted.

Note: Given the nature of data items included in this calculation, this formula will only return data for companies classified as either Commercial or Other Financial. To determine whether a company is classified as commercial or other financial company by the FactSet Fundamentals database, use the formula: General Industry Classification (gen_ind). If this formula returns a 01, 02, or 03, then it is classified as a commercial company while if the formula returns a 06, then it is classified as an other financial company.

ebitda_bef_unusual_af, ebitda_bef_unusual_ltm, ebitda_bef_unusual_qf, ebitda_bef_unusual_saf

Earnings Before Interest, Taxes & Unusual Expense
Returns earnings before interest, taxes, depreciation, amortization & unusual expense for the period and date(s) requested in local currency by default.

This is calculated as the sum of EBITDA (ebitda) and Unusual Expense (unusual_exp).

If Unusual Expense (unusual_exp) is not available, zero will be substituted.

ebitda_cf_af, ebitda_cf_ltm, ebitda_cf_qf, ebitda_cf_saf

EBITDA (from Cash Flow)
Returns earnings before interest, taxes, depreciation & amortization (ebitda) with preference for depreciation & amortization from the Cash Flow statement for the period and date(s) requested in local currency by default.

This is calculated as the sum of EBIT (ebit) and Depreciation, Depletion & Amortization - Cash Flow (dep_exp_cf). If Depreciation, Depletion & Amortization - Cash Flow (dep_exp_cf) is not available, then Depreciation, Depletion & Amortization (dep_amort_exp) will be substituted. Zero is substituted for the following if not available: Depreciation, Depletion & Amortization - Cash Flow (dep_exp_cf) and Depreciation, Depletion & Amortization (dep_amort_exp).

ebitda_oper_af, ebitda_oper_ltm, ebitda_oper_qf, ebitda_oper_saf

EBITDA
Annual, Interim and Preliminary Items - Commercial and Other Financial Companies

Returns EBITDA (Operating Income Plus Depreciation & Amortization) for the period and date(s) requested in local currency by default.

This is calculated as the sum of EBIT (Operating Income) (ebit_oper) and Depreciation, Depletion and Amortization (dep_amort_exp).

If Depreciation, Depletion, and Amortization (dep_amort_exp) is not available, then Depreciation, Depletion and Amortization (Cash Flow) (dep_exp_cf) will be substituted.

Note: Given the nature of data items included in this calculation, this formula will only return data for companies classified as either Commercial or Other Financial. To determine whether a company is classified as commercial or other financial company by the FactSet Fundamentals database, use the formula: General Industry Classification (gen_ind). If this formula returns a 01, 02, or 03, then it is classified as a commercial company while if the formula returns a 06, then it is classified as an other financial company.

eq_aff_inc_af, eq_aff_inc_ltm, eq_aff_inc_qf, eq_aff_inc_saf

Equity In Affiliates
Annual, Interim and Preliminary Items - All Industries

Represents that portion of the earnings or losses of a subsidiary whose financial accounts are not consolidated with the controlling company's accounts. For U.S. companies, this item is usually shown net of taxes while for non-U.S., companies it is usually shown before taxes.

This item is updated with the after tax amount of the group's share of a company's profit, where the equity method is used to combine the accounts of that company. It is calculated as the Equity in earnings divided by the share of associated companies’ profits.

For most U.S. companies
Equity in earnings of unconsolidated subsidiaries is shown net of taxes even when it is shown as part of the pretax income. When it is reported in the pretax income, this item is mapped as part of pretax income. When a company reports its equity in earnings before taxes and gives the tax amount either in note for taxes or in the note about the earnings of the unconsolidated subsidiary, the after tax amount is not calculated.

ACCOUNTING POLICY CHANGE
During 1988 in the U.S. there was an accounting policy change in regards to unconsolidated subsidiaries. The accounting change required that all majority owned unconsolidated subsidiaries be consolidated.

For Non-U.S. companies
The notes to the accounts is checked to see whether the amount of tax due on the pretax equity in earnings is reported. If the amount of tax is disclosed, the net "After tax" figure is updated to the after tax item, Equity in Earnings After Tax. The pretax field is left blank. The amount of tax due on the equity in earnings would be deducted from the company's tax charge.

eq_aff_inc_ptx_af, eq_aff_inc_ptx_ltm, eq_aff_inc_ptx_qf, eq_aff_inc_ptx_saf

Equity In Affiliates (Pretax)
Annual Item - All Industries

Represents the company’s proportionate share of net income of the investee companies, accounted for using the equity- method, reported before income tax.

This item includes dividends paid by investee companies, which represents a deduction to this figure.

equip_exp_af, equip_exp_ltm, equip_exp_qf, equip_exp_saf

Equipment Expense
Annual, Interim and Preliminary Items - Banks, Investment Companies

Represents rental and maintenance expenses, furniture repairs, interest on mortgages on bank premises, real estate taxes and all other equipment or occupancy expenses.

It includes:

  • Other property and equipment expense
  • Property rental (U.K.)
  • Hire equipment (U.K.)

It excludes:

  • Depreciation expense
exp_tot_af, exp_tot_ltm, exp_tot_qf, exp_tot_saf

Total Expense
Annual Item - All Industries

Represents the sum of all expenses related to operations.

fix_assets_impair_af, fix_assets_impair_ltm, fix_assets_impair_qf, fix_assets_impair_saf

Financial Fixed Assets - Impairment
Annual, Interim and Preliminary Items - All Industries

Represents the loss due to impairment/write-downs or write-offs of the company's short-term and long-term investments.

for_curn_adj_af, for_curn_adj_ltm, for_curn_adj_qf, for_curn_adj_saf

Foreign Currency Adjustment (Net)
Annual, Interim and Preliminary Items - All Industries

Represents realized foreign currency gains and losses for the period and date(s) requested. Transaction gains or losses happen when the exchange rate changes between the date of purchase and the date of sale. Foreign exchange transactions represent gains or losses on the translation of individual transactions denominated in a foreign currency.

It includes:

  • Currency trading gain/loss
  • Foreign exchange transaction gains or losses
  • Realized gains or losses on foreign exchanges derivative (or hedge) contracts
  • Realized foreign exchange gains or losses on borrowings
  • Unqualified foreign exchange gains or losses on borrowings

It excludes:

  • Foreign currency adjustments relating to revaluation of assets and liabilities
for_exch_inc_af

Foreign Exchange Income (Loss)
Annual Item - Banks, Investment Companies

Represents income received from foreign currency transactions.

It includes:

  • Foreign currency translation gains or losses, if not reported separately
  • Foreign exchange trading income
for_exch_is_af, for_exch_is_qf, for_exch_is_saf

Exchange Rate used for Translating Inc Stmt & Cash Fl
Annual, Interim and Preliminary Items - All Industries

Represents the average exchange rate to convert data items from the reporting currency to the pricing currency. This data is only available if a security's pricing currency differs from its reporting currency.

gain_sale_assets_net_af, gain_sale_assets_net_ltm, gain_sale_assets_net_qf, gain_sale_assets_net_saf

Gain (Loss) on Sale of Assets (Net)
Annual, Interim and Preliminary Items - All Industries

Represents the funds earned from the sale of assets.

gross_inc_af, gross_inc_ltm, gross_inc_qf, gross_inc_saf

Gross Income
Annual, Interim and Preliminary Items - Commercial, Other Financial Companies

Represents the profit to the company after the deduction of direct costs of production and/or the costs of services, including depreciation and amortization, from the revenues generated by sales during the period.

For Commercial Companies: It includes:

  • Total Sales/Revenue

It excludes:

  • Cost of Goods Sold including Depreciation and Amortization
gw_impair_af, gw_impair_ltm, gw_impair_qf, gw_impair_saf

Goodwill - Impairment
All Industries

Represents the loss due to impairment of goodwill for the period and date(s) requested in local currency by default.

It includes, but is not restricted to:

  • All impairment write-offs/write-downs of goodwill (including any amount described as exceptional/extraordinary)
  • Amortization/impairment of goodwill arising on the acquisition of an equity accounted or associated company

This item excludes:

  • Impairment losses for goodwill arising from the initial application of SFAS 142 and resulting from a transitional impairment test, which are reported as a change in accounting principles.
  • Unamortized negative goodwill written off under the provisions of SFAS 142.
inc_adj_af, inc_adj_ltm, inc_adj_qf, inc_adj_saf

Income Adjustment
Annual and Interim Items

Represents the income adjustment for the period and date(s) requested in local currency by default.

This is calculated as Net Income (net_inc) minus Discontinued Operations (disc_oper_inc). Net Income After Preferred Dividends (Basic EPS) (net_inc_basic_eps) is then subtracted from the result.

If Discontinued Operations (disc_oper_inc) is not available, zero will be substituted.

inc_sund_af, inc_sund_qf, inc_sund_saf

Sundry Revenue/Income
Annual, Interim and Preliminary Items - All industries

Represents sundry revenue/income for the period and date(s) requested in local currency by default.

It includes:

  • Other Operating Income
  • Other Income (Expense)
  • Non-Operating Interest Income
  • Pre-tax Equity in Earnings
inc_tax_af, inc_tax_ltm, inc_tax_qf, inc_tax_saf

Income Taxes
Annual, Interim and Preliminary Items - All Industries

Represents all income taxes levied on the income of a company by federal, state and foreign governments.

It includes:

  • Federal income taxes
  • State income taxes
  • Foreign income taxes
  • Charges in lieu of income taxes
  • Charges equivalent to investment tax credit
  • Income taxes on dividends or earnings of unconsolidated subsidiaries or minority interest, if reported before taxes
  • Deferred taxation charges

It excludes:

  • Domestic International Sales Corporation taxes
  • Ad Valorem taxes
  • Excise taxes
  • Windfall profit taxes
  • Taxes other than income
  • General and services taxes
inc_tax_curr_af

Income Tax - Current - Total
Annual Item - All Industries

Returns total income tax for the period and date(s) requested in local currency by default.

This is calculated as the sum of Income Tax - Current - Domestic (inc_tax_curr_dom) and Income Tax - Current - Foreign (inc_tax_curr_for).

inc_tax_curr_dom_af

Income Tax - Current - Domestic
Annual Item - All Industries

Represents the total amount of tax liability due to the government where the company is domiciled. For U.K. companies, relief for overseas taxation is netted against the tax expense.

It includes:

  • Prior year adjustments of current taxation
  • ACT/ACT written off
inc_tax_curr_for_af

Income Tax - Current - Foreign
Annual Item - All Industries

Represents the total amount of tax liability due to the governments of other countries where the company generates income but is not domiciled.

It includes:

  • Overseas tax
  • Prior year adjustments of overseas tax
inc_tax_dfd_af

Income Tax - Deferred - Total
Annual Item - All Industries

Returns total deferred income tax for the period and date(s) requested in local currency by default.

This is calculated as the sum of Deferred Domestic Income Tax (inc_tax_dfd_dom) and Deferred Foreign Income Tax (inc_tax_dfd_for).

inc_tax_dfd_dom_af

Income Tax - Deferred - Domestic (incl. local)
Annual Item - All Industries

Represents the portion of deferred taxes due the government of the country where the company is domiciled that have been expensed during the year.

It includes:

  • Deferred taxes
  • Prior year adjustments of deferred taxation
inc_tax_dfd_for_af

Income Tax - Deferred - Foreign
Annual Item - All Industries

Represents the portion of deferred taxes that are due the government of the country where the company generates income but is not domiciled that have been expensed during the year.

It includes:

  • Deferred foreign taxes
ins_invest_inc_af, ins_invest_inc_ltm, ins_invest_inc_qf, ins_invest_inc_saf

Total Investment Income (Insurance)
Annual Item - Other Financial Companies:

Represents the realized gain or loss from the sale of investment securities.

It includes but is not restricted to:

  • Option premiums
  • Royalty or annuity income
  • Capital Gains
  • Investment banking income

Insurance Companies:
Represents all interest and investment income. If the insurance company reports this item net of investment expenses we show the net amount after excluding interest expense.

It includes but is not resricted to:

  • Interest on bond holdings
  • Dividends from equity portfolios
  • Rent from real estate investments
  • Rent from other property owned

Footnotes:
A Net of provisions
B Net of interest expenses
C Gross investment income
D Includes other income
F Includes foreign exchange gain/loss
G Includes some non-operating gain/loss
H Includes commission income
I Includes investment security gain/loss
J Includes trading profits
K Includes interest income
V No standard text

ins_lt_rsrv_af, ins_lt_rsrv_ltm, ins_lt_rsrv_qf, ins_lt_rsrv_saf

Long Term Insurance Reserves
Annual, Interim and Preliminary Items - Insurance Companies

Represents the expected discounted future payments for long-term policies usually determined by regulatory agencies in each country.

It includes:

  • Interest to policy holders
  • Experience refunds on long-term policies
int_cap_af

Interest Capitalized
Annual, Interim and Preliminary Items - All Industries

Represents the allowance on borrowed funds used for long term projects or construction.

For Utilities, it includes allowance for funds used during construction that are related to borrowed monies. It excludes Allowance for borrowed funds used during construction that are not interest related.

int_exp_debt_af, int_exp_debt_ltm, int_exp_debt_qf, int_exp_debt_saf

Interest Expense on Debt
Annual, Interim and Preliminary Items - All Industries

Represents the service charge for the use of capital before the reduction for interest capitalized. If interest expense is reported net of interest income, and interest income cannot be found the net figure is shown.

It includes:

  • Interest expense on short-term debt
  • Interest expense on long-term debt and capitalized lease obligations
int_exp_deps_af, int_exp_deps_ltm, int_exp_deps_qf, int_exp_deps_saf

Interest Expense On Bank Deposits
Annual, Interim and Preliminary Items - Banks

Represents the total interest paid by the bank on their savings and other time deposits.

It includes:

  • Interest on deposits, current accounts and other borrowings
  • Interest on current and demand accounts
  • Interest on savings accounts
  • Interest on other time deposits
int_exp_fed_repos_af, int_exp_fed_repos_ltm, int_exp_fed_repos_qf, int_exp_fed_repos_saf

Interest Expense - Federal Funds
Annual, Interim and Preliminary Items - Banks

Represents the interest paid by the bank on federal funds bought from other banks.

It includes:

  • Interest expense on securities purchased under resale agreements
int_exp_net_af, int_exp_net_ltm, int_exp_net_qf, int_exp_net_saf

Interest Expense, Net of Interest Capitalized
Annual, Interim and Preliminary Items - All Industries

Represents interest expense, net of interest capitalized for the period and date(s) requested in local currency by default.

This is calculated as Interest Expense on Debt (int_exp_debt) minus Interest Capitalized (int_cap).

If Interest Capitalized (int_cap) is not available, zero will be substituted.

int_exp_oth_af, int_exp_oth_ltm, int_exp_oth_qf, int_exp_oth_saf

Other Interest Expense - Banks
Annual, Interim and Preliminary Items - Banks

Represents other interest expense for banks for the period and date(s) requested in local currency by default.

It includes:

  • Interest expense on debt
  • Interest capitalized
  • Interest expense on other borrowed funds
int_exp_oth_borr_af, int_exp_oth_borr_ltm, int_exp_oth_borr_qf, int_exp_oth_borr_saf

Other Borrowed Funds
Annual, Interim and Preliminary Items - Banks

Represents interest paid on all short-term borrowings except federal funds and securities purchased under resale agreements.

It includes:

  • Interest on short-term debt
  • Interest on commercial paper
  • Interest on due to banks (Spain)
int_exp_tot_af, int_exp_tot_ltm, int_exp_tot_qf, int_exp_tot_saf

Total Interest Expense - Banks
Annual, Interim and Preliminary Items - Banks, Other Financial Companies

Represents the total amount of interest paid by a bank or other financial company.

For Banks:
It includes: - Interest expense on deposits - Interest expense on federal funds - Interest expense on commercial paper - Interest expense on short term borrowing - Interest expense on long term debt - Interest expense on securities purchased under resale agreements

For Other Financial Companies: It includes:

  • Interest expense on debt
  • Interest capitalized
int_inc_af, int_inc_ltm, int_inc_qf, int_inc_saf

Interest Income
Annual, Interim and Preliminary Items - Banks, Investment Companies

Represents the income received from all earning assets such as loans and investment securities.

It includes:

  • Interest and fees on loans
  • Interest on federal funds
  • Interest on bank deposits
  • Interest on state, county and municipalities funds
  • Interest on U.S. government and federal agencies securities
  • Interest on mortgage-backed securities
  • Interest/dividends on trading account securities
  • Federal funds sold and securities purchased under resale agreements
  • Lease financing
  • Net leasing revenue
  • Dividend income
  • Other interest income
  • Placing with banks (U.K.)
  • Short term funds (U.K.)
  • Lending to customers (U.K.)
  • Lease Receivables (U.K.)
  • Interest on investments - listed (U.K.)
  • Interest on investments - unlisted (U.K.)
  • Interest on government debt securities
  • Interest on equity investments
  • Interest on funds at central banks
  • Interest on due from banks (Spain)
  • Interest on loans and discounts (Spain)
int_inc_aft_prov_af, int_inc_aft_prov_ltm, int_inc_aft_prov_qf, int_inc_aft_prov_saf

Net Interest Income after Loan Loss Provision
Annual, Interim and Preliminary Items - Banks

Returns net interest after loan loss provision for the period and date(s) requested in local currency by default.

It includes:

  • Net interest income

It excludes:

  • Provision for loan losses
int_inc_deps_af, int_inc_deps_ltm, int_inc_deps_qf, int_inc_deps_saf

Interest Income - Bank Deposits
Annual, Interim and Preliminary Items - Banks, Investment Companies

Represents the income derived from time and other savings deposits placed by the bank in other banks for the periods and date(s) requested.

It includes:

  • Placings with banks (U.K.)
  • Short-term funds (U.K.)
  • Interest on funds at central banks
  • Interest on due from banks (Spain)
int_inc_fed_funds_af, int_inc_fed_funds_ltm, int_inc_fed_funds_qf

Interest Income - Federal Funds
Annual, Interim and Preliminary Items - Banks

Represents income derived from the sale of the banks' federal funds to other banks.

It includes:

  • Interest on securities sold under resale agreements
int_inc_fed_repos_af, int_inc_fed_repos_ltm, int_inc_fed_repos_qf, int_inc_fed_repos_saf

Interest Income - Government Securities
Annual Item - Banks

Represents the income derived by banks in return for its investment in government, federal agency and state, county and municipal securities.

It includes:

  • Interest on mortgage-backed securities
  • Interest on investments listed (U.K.)
  • Interest on investments unlisted (U.K.)
  • Interest on government debt securities
  • Interest/dividends on investment securities-taxable
  • Interest/dividends on investment securities-tax exempt
  • Interest/dividends securities available for sale-taxable
  • Interest/dividends securities available for sale-tax exempt
  • Interest/dividends on trading account securities
int_inc_loan_af, int_inc_loan_ltm, int_inc_loan_qf, int_inc_loan_saf

Interest Income - Loans
Annual, Interim and Preliminary Items - Banks, Investment Companies

Represents the amount that a borrower must pay the bank for the use of its depositors' money and other charges on loans such as loan origination fees.

It includes:

  • Lendings to customers (U.K.)
  • Lease Receivables (U.K.)
  • Interest on Loans and discounts (Spain)
int_inc_misc_af, int_inc_misc_ltm, int_inc_misc_qf, int_inc_misc_saf

Miscellaneous Interest Income
Annual, Interim and Preliminary Items - Banks, Investment Companies

Represents miscellaneous interest income for the period and date(s) requested in local currency by default.

This is calculated as: Interest Income (int_inc) minus Interest Income on Loans (int_inc_loan) minus Interest Income on Federal Funds (int_inc_fed_funds) minus Interest on Government Securities (int_inc_fed_repos) minus Interest Income on Bank Deposits (int_inc_deps) minus Other Interest or Dividend Income (int_inc_oth)

Zero will be substituted for the following if not available: Interest Income on Loans (int_inc_loan), Interest Income on Federal Funds (int_inc_fed_funds), Interest on Government Securities (int_inc_fed_repos), Interest Income on Bank Deposits (int_inc_deps), and Other Interest or Dividend Income (int_inc_oth). However, int_inc_misc will return N/A if none of these items are available.

int_inc_net_af, int_inc_net_ltm, int_inc_net_qf, int_inc_net_saf

Net Interest Income
Annual, Interim and Preliminary Items - Banks

Represents the difference between the total interest income and total interest expense of the bank.

int_inc_non_oper_af

Non-Operating Interest Income
Annual, Interim and Preliminary Items - All Industries, except Banks

Represents income generated from interest bearing investments not related to the operating activities of the company..

It includes:

  • Interest on investments
  • Interest on savings
int_inc_oth_af, int_inc_oth_ltm, int_inc_oth_qf, int_inc_oth_saf

Other Interest or Dividend Income
Annual, Interim and Preliminary Items - Banks

Represents other interest income besides interest and fees on loans, interest on federal funds and government securities.

It includes:

  • Interest on equity investments
intang_oth_impair_af, intang_oth_impair_ltm, intang_oth_impair_qf, intang_oth_impair_saf

Other Intangibles - Impairment
Annual, Interim and Preliminary Items - All Industries

Represents the loss due to impairment of intangible assets, other than goodwill.

It includes:

  • Impairment of goodwill when combined and cannot be separated
invest_inc_af, invest_inc_ltm, invest_inc_qf, invest_inc_saf

Investment Income
Annual, Interim and Preliminary Items - Investment, Insurance Companies

For Investment Companies:
Represents the realized gain or loss from the sale of investment securities.

It includes, but is not restricted to:

  • Option premiums
  • Royalty or annuity income
  • Capital Gains
  • Investment banking income

For Insurance Companies:
Represents all interest and investment income. If the insurance company reports this item net of investment expenses, we show the net amount after excluding interest expense.

It includes but is not resricted to:

  • Interest on bond holdings
  • Dividends from equity portfolios
  • Rent from real estate investments
  • Rent from other property owned
itc_af

Investment Tax Credits
Annual Item - All Industries

Represents a direct dollar-for-dollar reduction in tax liability. It is not a tax credit as a result of deficit earnings where a company would have no tax liability.

It includes:

  • Tax losses carryforward/carrybackward
  • Royalty tax credits
  • Research and development tax credits
labor_exp_af, labor_exp_ltm, labor_exp_qf, labor_exp_saf

Labor & Related Expense
Annual, Interim and Preliminary Items - All Industries

Represents the total compensation to employees for services, relating to the company’s operations, for the period. This field is not collected with the partial amount for staff cost.

This does not include fees paid for third-party professionals for services, regardless if relating to the production process or not, who are not under the employ of the company, or remuneration paid to directors. This is usually presented on the face of the income statement if the company reports a by-nature income statement. If the company reports by-function income statement, the total staff costs is allocated between the functional expenses and is found on the footnotes to the income statement.

It includes:

  • Stock options expense
  • Social benefits and expenditures of employees
  • Pension plans contribution
  • Profit sharing expenses

It excludes:

  • Auditors' fee
  • Directors remuneration
  • Professional fees relating to the production process
  • Professional fees relating to the General and Administrative function
  • Sales commissions to agents
  • Severance Payments resulting from restructuring or divestment of businesses
loan_loss_act_af

Loan Losses - Actual
Annual Item - Banks, Investment Companies

Represents represents the amount of loans that the bank decides are uncollectable and writes off in a given year.

loan_loss_net_af

Loan Losses - Net
Annual Item - Banks, Investment Companies

Represents the actual amount the bank lost during the year from uncollectible loans. It is calculated by subtracting recoveries from the amount of loans charged off.

loan_loss_prov_af, loan_loss_prov_ltm, loan_loss_prov_qf, loan_loss_prov_saf

Loan Loss Provision
Annual, Interim and Preliminary Items - Banks, Investment Companies

Represents losses that the bank or the company expects to take as a result of uncollectable or troubled loans.

It includes:

  • Transfer to bad debt reserves (Japan)
  • Amortization of loans (Japan)
loan_loss_recov_af

Loan Losses - Recoveries
Annual Item - Banks, Investment Companies

Represents the amount of the loans previously charged off by the bank that were repaid within a given year.

loss_claim_exp_af, loss_claim_exp_ltm, loss_claim_exp_qf, loss_claim_exp_saf

Losses, Benefits & Adjustments
Annual Item - Insurance Companies

Represents all expenses relating to the payment of policy benefits, including adjusters' fees, investigating expenses and other costs associated with settling claims.

loss_claim_rsrv_af, loss_claim_rsrv_ltm, loss_claim_rsrv_qf, loss_claim_rsrv_saf

Losses, Benefits, Adj. & LT Reserves
Annual, Interim and Preliminary Items - Insurance Companies

Represents Losses, Benefits, Adjusted & Long-Term Reserves for the period and date(s) requested in local currency by default.

This is calculated as the sum of Claim & Loss Expense - Total (loss_claim_exp) and Long-Term Insurance Reserves (ins_lt_rsrv).

If Claim & Loss Expense - Total (loss_claim_exp) or Long-Term Insurance Reserves (ins_lt_rsrv) are not available, zero will be substituted.

If neither items are available, Losses, Benefits, Adjusted & LT Reserves (loss_claim_rsrv) will return an N/A.

matl_exp_af

Material Expense
Annual Item - Commercial Companies

Represents the cost directly related to the purchase of raw materials and supplies used in the manufacture of a company's product.

min_int_exp_af, min_int_exp_ltm, min_int_exp_qf, min_int_exp_saf

Minority Interest
Annual, Interim and Preliminary Items - All Industries

Represents the portion of earnings/losses of a subsidiary pertaining to common stock not owned by the controlling company or other members of the consolidated group.

Minority Interest is subtracted from consolidated net income to arrive at the company's net income.

misc_exp_non_oper_af, misc_exp_non_oper_ltm, misc_exp_non_oper_qf, misc_exp_non_oper_saf

Miscellaneous Non Operating Expense
Annual, Interim and Preliminary Items - All Industries

Represents other pre-tax income and expenses besides operating income, non-operating interest income, interest expense on debt, interest capitalized, pre-tax extraordinary charge, pre-tax extraordinary credit and increase/decrease in reserves.

It includes:

  • Gain/Loss on disposal of assets
  • Dividend income - non-operating
  • Foreign exchange transactions
  • Monetary correction
  • Discontinued operations - pretax
  • Foreign currency translation gain/loss
  • Allowance for funds used during construction if not interest related (Utility comapnies only)
  • Gain on sale of investment (Other financial companies only)

It excludes:

  • Allowance for borrowed funds used during construction that are interest related (Utility companies only).
net_inc_af, net_inc_ltm, net_inc_qf, net_inc_saf

Net Income
Annual, Interim and Preliminary Items - All Industries

Represents net income for the period and date(s) requested in local currency by default.

This is calculated as Net Income Before Extraordinary Items/Preferred Dividends (net_income) minus Discontinued Operations (disc_oper).

If Discontinued Operations (disc_oper) is not available, zero will be substituted.

net_inc_aft_xord_af, net_inc_aft_xord_ltm, net_inc_aft_xord_qf, net_inc_aft_xord_saf

Net Income - After Extraordinary Items
Annual, Interim and Preliminary Items - All Industries

Represents net income after extraordinary items for the period and date(s) requested in local currency by default.

This is calculated as the sum of Net Income Before Extraordinary Items/Preferred Dividends (net_income) and Extraordinary Items & Gain/Loss on Sale of Assets (xord_items).

If Extraordinary Items & Gain/Loss on Sale of Assets (xord_items) is not available, zero will be substituted.

net_inc_basic_af, net_inc_basic_ltm, net_inc_basic_qf, net_inc_basic_saf

Net Income Avail to Common - Basic
Annual, Interim and Preliminary Items - All Industries

Represents net income available to common basic EPS before extraordinaries for the period and date(s) requested in local currency by default.

This is calculated as Net Income After Preferred Dividends (net_inc_aft_pfd).

net_inc_basic_aft_xord_af, net_inc_basic_aft_xord_ltm, net_inc_basic_aft_xord_qf, net_inc_basic_aft_xord_saf

Net Income Avail to Common - Basic - After Extraordinaries
Annual, Interim and Preliminary Items - All Industries

Represents net income available to basic EPS after extraordinaries for the period and date(s) requested in local currency by default.

This is calculated as Net Income After Extraordinary Items (net_inc_aft_xord) minus Preferred Dividends (div_pfd).

net_inc_basic_beft_xord_af, net_inc_basic_beft_xord_ltm, net_inc_basic_beft_xord_qf, net_inc_basic_beft_xord_saf

Income Before Extraordinary Items
Annual, Interim and Preliminary Items - All Industries

Represents income before extraordinary items available for common EPS for the period and date(s) requested in local currency by default.

This is calculated as Net Income (net_inc) minus Preferred Dividends(div_pfd).

net_inc_dil_af, net_inc_dil_ltm, net_inc_dil_qf, net_inc_dil_saf

Net Income Avail to Common - Fully Diluted
Annual, Interim and Preliminary Items - All Industries

Represents net income available to common fully diluted EPS for the period and date(s) requested in local currency by default.

This is calculated as Net Income Available to Common - Fully Diluted (net_inc_dil_bef_disc_oper).

net_inc_dil_aft_xord_af, net_inc_dil_aft_xord_ltm, net_inc_dil_aft_xord_qf, net_inc_dil_aft_xord_saf

Net Income Avail to Common - Fully Diluted - After Extraordinaries
Annual, Interim and Preliminary Items - All Industries

Represents net income available to common fully diluted EPS after extraordinaries for the period and date(s) requested in local currency by default.

It includes:

  • Net income available to common (fully diluted)
  • Extraordinary items and gain/loss on sale of assets
net_inc_dil_bef_unusual_af, net_inc_dil_bef_unusual_ltm, net_inc_dil_bef_unusual_qf, net_inc_dil_bef_unusual_saf

Net Income Before Unusual Expense
Annual, Interim and Preliminary Items - All Industries

Represents net income before unusual expenses for the period and date(s) requested in local currency by default.

This is calculated as Net Income Available to Common Fully Diluted EPS (net_inc_dil) plus the product of After-Tax Adjustment and Unusual Expense - Net (unusual_exp).

Zero is substituted for Unusual Expense - Net (unusual_exp) if not available.

net_income_af, net_income_ltm, net_income_qf, net_income_saf

Net Income incl. Discontinued Operations
Annual, Interim and Preliminary Items - All Industries

Represents income before extraordinary items and preferred and common dividends, but after operating and non-operating income and expenses, reserves, income taxes, minority interest and equity in earnings.

If a company reports discontinued operations, it is treated as follows:

  • If the discontinued operations are purely an operating gain or loss on a business segment the company is discontinuing, income including the discontinued operations will be shown.
  • If the discontinued operations include disposal (gain or loss on a sale), then earnings per share is examined. If a separate per share amount is shown for discontinued operations and a separate per share amount is shown for disposal, the discontinued operations portion is included in net income and the disposal portion is treated as an extraordinary charge or credit. If one per share amount for discontinued operations is reported and it includes disposal, then net income before discontinued operations is shown and the discontinued operations is treated as an extraordinary item.
non_int_exp_af, non_int_exp_ltm, non_int_exp_qf, non_int_exp_saf

Non-Interest Expense
Annual, Interim and Preliminary Items - Banks

Represents all expenses of the bank except interest expense and provision for loan losses.

It includes:

  • Salaries and benefits
  • Equipment expense
  • Occupancy expense
  • Depreciation and depletion
  • Taxes other than income tax
  • Other operating expenses
non_int_inc_af, non_int_inc_ltm, non_int_inc_qf, non_int_inc_saf

Non-Interest Income
Annual, Interim and Preliminary Items - Banks

Represents all other operating revenues of the bank besides interest income.

It includes but is not restricted to:

  • Investment securities gains/losses
  • Trust and fiduciary income
  • Commission and fees
  • Foreign exchange income
  • Income from trading accounts
non_oper_inc_af, non_oper_inc_ltm, non_oper_inc_qf, non_oper_inc_saf

Nonoperating Income (Net) - Total
Annual, Interim and Preliminary Items - All Industries

Represents total non-operating income for the period and date(s) requested in local currency by default.

This is calculated as: Non-Operating Interest Income (int_inc_non_oper) plus Other Income/Expense - Net (misc_exp_non_oper) plus Pretax Equity In Earnings (eq_ainc_ptx)

oper_exp_af, oper_exp_ltm, oper_exp_qf, oper_exp_saf

Total Operating Expense
Annual, Interim and Preliminary Items - All Industries

Represents the sum of all operating expenses included in the normal course of business.

For Commercial companies:
- Cost of goods sold including depreciation & amortization - Selling, general & administrative expenses - Operating expense (income) - other

For Banks:
- Total interest expense - Loan loss provision - Non-interest expense

For Other Financial companies:
- Total interest expense - Loan loss provision - Selling, general & administrative expenses - Depreciation, depletion & amortization - Operating expense (income) - other

For Insurance companies:
- Losses, claims and reserves - Selling, general & administrative expenses and other

oper_exp_oth_af, oper_exp_oth_ltm, oper_exp_oth_qf, oper_exp_oth_saf

Operating Expense - Other
Annual, Interim and Preliminary Items - All Industries

Represents all other operating expenses and reversals thereof incurred in the normal course of business not elsewhere classified.

It includes:

  • Writeback of provisions for inventories (except for banks)
  • Unclassified capitalized expense
oper_exp_tot_af, oper_exp_tot_ltm, oper_exp_tot_qf, oper_exp_tot_saf

Operating Expenses
Annual Item - All Industries

Represents the sum of all expenses related to operations.

oper_inc_af, oper_inc_ltm, oper_inc_qf, oper_inc_saf

Operating Inc Before Unusual Items
Annual, Interim and Preliminary Items - All Industries

Represents the ordinary profit from the company’s core operations, resulting from the application of the company’s business model and strategies but before the payments to owners of capital, returns on investments, and payments of income taxes.

oper_inc_aft_int_af, oper_inc_aft_int_qf, oper_inc_aft_int_saf

Operating Income After Interest Expense (Insurance)
Annual Item - Insurance Companies

Represents operating income after interest expense for the period and date(s) requested in local currency by default.

It includes:

  • Sales or revenues

It excludes:

  • Total operating expenses
  • Interest expense on debt
oper_inc_aft_unusual_af, oper_inc_aft_unusual_ltm, oper_inc_aft_unusual_qf, oper_inc_aft_unusual_saf

Operating Income After Unusual Items
Returns operating income after unusual items for the period and date(s) requested in local currency by default.

This is calculated as the following Operating Income (oper_inc) minus Unusual Expense (unusual_exp).

If Unusual Expense (unusual_exp) is not available, zero will be substituted.

oper_inc_bef_dep_af, oper_inc_bef_dep_ltm, oper_inc_bef_dep_qf, oper_inc_bef_dep_saf

Operating Inc Before Depreciation
Annual Item - Supplementary (Income) Data

Represents the operating income of a company before depreciation and amortization expenses have been deducted.

This item is populated for the quarterly, semi-annual, trimester, cumulative quarterly, cumulative trimester and annual time series based on the availability of underlying data.

oper_inc_bef_int_af, oper_inc_bef_int_ltm, oper_inc_bef_int_qf, oper_inc_bef_int_saf

Operating Income Before Interest Expense (Insurance)
Annual Item - Insurance Companies

Returns operating income before interest expense for the period and date(s) requested in local currency by default.

It includes:

  • Sales or revenues

It excludes:

  • Total operating expenses
oper_inc_intl_af

International Operating Income
Annual Item - All Industries

Represents operating income generated from operations in foreign countries before adjustments and eliminations.

Footnotes:
A Pretax Income
AA No standard text
B Net Income
C Before Extraordinary Items
D Parent company figures
F Excludes research products
G After adjustments and eliminations of intercompany sales
H Transfers between geographic areas are immaterial and not separately stated
I After tax operating income
J Excludes a geographic area
K Prior data not comparable due to an accounting change
L Before extraordinary items and excludes a geographic area
M Tobacco operations only
N Net income before interest and taxes
O Includes income of associate companies
P Excludes European countries
Q Segment reporting for international operations which appear substantial are not provided
S Excludes EEC Countries
V Before intercompany eliminations
Z Appears to be a domestic company or has very little foreign operations

oper_inc_oth_af, oper_inc_oth_ltm, oper_inc_oth_qf, oper_inc_oth_saf

Other Operating Income
Annual, Interim and Preliminary Items - All Industries, except Commercial Companies

For Banks:
Represents all other non-interest income of the bank except interest income, investment income, income from trading accounts, foreign exchange income, trust, fiduciary income and commission and fees.

It includes:

  • Gain on sale of assets
  • Other charges and fees

For Insurance Companies:
Represents all other revenue of the company besides premiums earned, investment income and foreign exchange income.

For Other Financial Companies:
Represents all other revenue of the company besides investment income, commission and fees, interest income and foreign exchange income.

oper_lease_exp_af, oper_lease_exp_ltm, oper_lease_exp_qf, oper_lease_exp_saf

Rental/Operating Lease Expense
Annual, Interim and Preliminary Items - All Industries:

Represents tthe total periodic expenses for leases on land, buildings and other tangible assets that do not qualify as capital or finance lease.

It includes:

  • Contingent rent
  • Amortization of prepaid lease/deferred leasing expenses

It excludes:

  • Sublease income, usually reported as part of rent expense
  • Interest payments on Capitalized Leases
oper_prov_af

Operating Provisions
Annual, Interim and Preliminary Items - All Industries

Represents the total periodic provision expense arising from the ordinary course of business, net of write-backs, recognized in the income statement. This represents the movement of the company’s provision liability and excludes the write-off of these provisions.

This item is non-cash but signifies potential change in liabilities, which may be due to changes in the assumptions used such as discount rate or changes in the operating activities to which these provisions pertain to and which settlement requires outlay of economic resources.

It includes:

  • Repairs and maintenance provision expense/write-back
  • Warranty provision expense/writeback

It excludes:

  • Accretion on asset retirement obligations
  • Legal provisions expense/write-back
  • Restructuring provisions expense/write-back
  • Write-off of operating provisions
ordinary_inc_af, ordinary_inc_ltm, ordinary_inc_qf, ordinary_inc_saf

Ordinary Income - Japan
Annual, Interim and Preliminary Items - All Industries

Represents the operating profit plus any non-operating income minus any non-operating expense before any extraordinary items. This item is only available for Japanese companies.

oth_unusual_exp_af, oth_unusual_exp_qf, oth_unusual_exp_saf

Other Unusual Expense
Annual, Interim and Preliminary Items - All Industries

Represents Other Unusual Expense for the period and date(s) requested in local currency by default.

This item represents any other unusual expense not classified in any of the following:

  • Impairment of Property, Plant & Equipment
  • Impairment of Financial Fixed Assets
  • Impairment of Goodwill
  • Impairment of Other Intangibles
  • Exceptional Provisions
  • Restructuring Expense
  • Legal Claim Expense
  • Unrealized Investment Loss (Gain)
ppe_impair_af, ppe_impair_ltm, ppe_impair_qf, ppe_impair_saf

Property, Plant & Equipment - Impairment
Annual, Interim and Preliminary Items - All Industries

Represents the loss due to impairment of property, plant and equipment.

prem_earn_af, prem_earn_ltm, prem_earn_qf, prem_earn_saf

Premiums Earned
Annual, Interim and Preliminary Items - Insurance Companies

Represents the portion of total premiums written needed to cover all expenses and benefits.

It includes:

  • Total premiums written
  • Reinsurance and adjustment reserves
prem_written_af

Total Premiums Written
Annual Item - Insurance Companies

Represents the amounts charged to the policyholders for their insurance contracts.

ptx_inc_af, ptx_inc_ltm, ptx_inc_qf, ptx_inc_saf

Pretax Income
Annual, Interim and Preliminary Items - All Industries

Represents the total income after deducting all operating and non-operating expenses but before taxes. This includes minority interest reported before taxes.

For Commercial companies, It includes:

  • EBIT (Operating Income)
  • Net Non-Operating Income
  • Interest Expense on Debt
  • Net Unusual Expense (Income)

For Banks and Other Financial companies, It includes:

  • Operating Income
  • Net Non-Operating Income
  • Net Unusual Expense (Income)

For Insurance companies, It includes:

  • Operating Income After Interest Expense
  • Net Non-Operating Income
  • Net Unusual Expense (Income)
ptx_xord_chrg_af, ptx_xord_chrg_ltm, ptx_xord_chrg_qf, ptx_xord_chrg_saf

Pretax Extraordinary Charge
Annual Item - All Industries

Represents any pretax extraordinary charge which is infrequent or unusual included in the net income of a company. For non-U.S. companies it is as defined by the company.

It includes:

  • Major casualties such as earthquakes and floods, if rare in the area
  • Expropriation of assets by foreign governments
  • Effects of a prohibition under a newly enacted law or regulation
  • Prior effects of an accounting change
  • Reorganization
  • Loss on sale of property
  • Exceptional Items (United Kingdom)
  • Writedown or write-off of inventories or other writedowns that are normally a part of operations if they exceed 25% of earnings
  • Special items (Japan)

It excludes:

  • Writedown or write-off of receivables, inventories or tangible assets if less than 25% of earnings
  • Effects of labor strikes
  • Shortages of raw materials
  • Changes in estimates of accumulated depreciation, accrued expenses and profit or loss on long term construction contracts

Footnotes:
A Net of income taxes
B Net of extraordinary credit

ptx_xord_cr_af, ptx_xord_cr_ltm, ptx_xord_cr_qf, ptx_xord_cr_saf

Pretax Extraordinary Credit
Annual Item - All Industries

Represents any pretax extraordinary credit which is infrequent or unusual included in the net income of a company. For non-U.S. companies it is as defined by the company.

It includes:

  • Major casualties such as earthquakes and floods, if rare in the area
  • Expropriation of assets by foreign governments
  • Effects of a prohibition under a newly enacted law or regulation
  • Prior effects of an accounting change
  • Reorganization
  • Gains on sale of property
  • Exceptional Items (United Kingdom)
  • Writedown or write-off of inventories or other writedowns that are normally a part of operations if they exceed 25% of earnings
  • Special items (Japan)

It excludes:

  • Writedown or write-off of receivables, inventories or tangible assets if less than 25% of earnings
  • Effects of labor strikes
  • Shortages of raw materials
  • Changes in estimates of accumulated depreciation, accrued expenses and profit or loss on long term construction contracts

Footnotes:
A Net of income taxes
B Net of extraordinary charge

rd_exp_af, rd_exp_ltm, rd_exp_qf, rd_exp_saf

Research & Development
Annual, Interim and Preliminary Items - Commercial Companies

Represents expenditures on research and development, specifically intended for the development of concepts or ideas for new products or services by which the company can increase revenues and includes the full cycle of testing before the same products or services are launched commercially.

Research and development expenses are commonly reported by manufacturing, technological, pharmaceutical and healthcare companies.

It includes:

  • Amortization of previously capitalized research and development costs
  • Design and development expense

It excludes:

  • Business development expenses, relating to mergers and acquisitions
  • Customer-sponsored research
  • Government-sponsored research
  • Engineering costs, when engineering revenue is collected as part of Net Sales and when treated by the company as separate from Research & Development
  • Exploration and Development expenses for oil, gas, coal, drilling and mining companies
  • Market Research Expenses/Survey Expenses
  • Research and Education expenses for the development of personnel/staff
real_gain_af, real_gain_ltm, real_gain_qf, real_gain_saf

Realized Gains (Losses)
Annual, Interim and Preliminary Items - Banks, Investment, Insurance Companies

Represents the difference between the amount received from the sale or disposal of an asset and its carrying value.

Realized investment loss can also be caused by the write-down of the asset when it has a permanent decline in its value or by moving the investment to short term investments when the market value has dropped below cost.

It includes:

  • Marketable securities gain/loss
  • Gain on government and other bonds sold and redeemed minus loss on government and other bonds sold and redeemed
  • Loss on devaluation of bonds
  • Profit/Loss on realization of government securities
reins_adj_rsrv_af

Reinsurance & Adjustment Reserves
Annual Item - Insurance Companies

Represents the difference between the premiums for the amount of insurance that the company has transferred (ceded) to another insurance company and the amount of reinsurance risk that the company has assumed from other insurance companies.

restruct_exp_af

Restructuring Charge
Annual Item - All Industries

Represents the pretax cost of reorganizing a company's operations. This item includes Restructions Provisions.

Footnotes:
A. No standard text

rsrv_chg_af

Reserves Increase (Decrease)
Annual, Interim and Preliminary Items - All Industries

Represents allocations to and/or from discretionary reserves and is most common in European countries. Only allocations to reserves included in net income apply.

sales_af, sales_ltm, sales_qf, sales_saf

Sales
Annual, Interim and Preliminary Items - All Industries

For Commercial companies:
Represents sales of goods and services, earned from the company’s core and recurring operations, reduced by cash and trade discounts, allowance for sales return and pass-through taxes, such as sales and excise taxes.

It includes:

  • Franchise sales included in revenues
  • Consulting fees included in revenues
  • Royalty income included in revenues
  • Contracts-in-progress income
  • Commissions earned (not gross billings) for advertising companies

It excludes:

  • Interest income
  • Interest capitalized
  • Deductions from amortization of intangibles (for companies dealing with long-term service contracts)
  • Gains and/or losses from hedging derivatives
  • Gains and/or losses from asset disposals
  • Gains from reversals of restructuring and other non-recurring items
  • Equity in earnings
  • Dividend and interest income
  • Non-operating income
  • Equity in earnings of unconsolidated subsidiaries
  • Rental income
  • Dividend income
  • Foreign exchange adjustment
  • Gain on debt retired
  • Sale of land or natural resources
  • Sale of plant and equipment
  • Sale of investment
  • Security transactions
  • Operating differential subsidies for shipping companies
  • Net mutual aid assistance for airlines companies
  • General and Service Taxes
  • Value-Added taxes
  • Excise taxes
  • Income on reserve fund securities when shown separately
  • Windfall Profit Taxes

For Banks, Insurance and Other Financial companies:
This item represents the total operating revenue of the company.

For Banks, It includes:
- Interest and fees on loans - Interest on Federal Funds - Interest on Bank Deposits - Interest on State, County and Municipalities Funds - Interest on U.S. Government and Federal Agencies Securities - Federal Funds sold and securities purchased under resale agreements - Lease Financing - Net leasing revenue - Foreign Exchange Income - Service Charges on Deposits - Other Service Fees - Trust Income - Commissions and Fees - Investment Securities gains/losses - Income from Trading Accounts

For Insurance companies, It includes:
- Premiums Earned - Investment income (if the company reports this item net of expenses then the net amount is shown after excluding interest expense) - Other operating income - Gains/Losses on sale of securities (pretax)

For Other Financial companies, It includes:
- Investment income - Interest income - Income from trading accounts - Trust income - Commission and fees - Rental Income - Securities purchased under resale agreements - Investment Banking income - Principal Transactions

sales_intl_af

International Sales
Annual Item - All Industries

Represents sales generated from operations in foreign countries. Export sales are not included.

It excludes:

  • Export sales
  • Excise taxes
  • Windfall profit taxes
  • Value Added taxes (VAT)
  • General and Services taxes (GST)
  • Eliminations
  • Corporate Revenue

Footnotes:
A After adjustments and eliminations of inter-company transfers
AA No Standard Text
B Includes export sales which cannot be subtracted out
C Excludes European countries
D Parent company figures
F Excludes research products
G Includes shares of sales of associated companies
H Transfers between geographic areas are immaterial & not separately stated
I Includes interest and other income
J Excludes a geographic area
K Includes excise taxes
L Includes intercompany eliminations
M Tobacco operations only
N Foreign operations not consolidated
Q Segment reporting for international operations which appear substantial are not provided
R Includes discontinued operations
S Excludes EEC countries
T Includes other income
V Before intercompany eliminations
Z Appears to be a domestic company with a little foreign operations

sales_uncon_af, sales_uncon_qf, sales_uncon_saf

Unconsolidated/Parent Company Sales
All Industries

Represents the parent/unconsolidated company's gross sales and other operating revenue less discounts, returns and allowances.

It excludes:

  • Excise taxes
  • Windfall profit taxes
  • Value added taxes
  • General and service taxes

Footnotes:
A Gross total sales or revenue
AA Length of fiscal period is 18 months
AB Length of fiscal period is 15 months
AC Length of fiscal period is 9 months
AD Length of fiscal period is 6 months
AF Length of fiscal period is 5 months
AG Length of fiscal period is 13 months
AH Length of fiscal period is 14 months
AI Length of fiscal period is 7 months
AJ Length of fiscal period is 8 months
AK Length of fiscal period is 48 weeks
AL Length of fiscal period is 3 months
AM Length of fiscal period is 11 months
AN Length of fiscal period is 53 weeks
AP Length of fiscal period is 16 months
AQ Length of fiscal period is 10 months
AR Length of fiscal period is 20 months
AS Length of fiscal period is 2 months
AT Length of fiscal period is 17 months
AU Length of fiscal period is 4 months
AV Length of fiscal period is 21 months
AX Length of fiscal period is 22 month
B Net sales includes value added, excise, windfall profit or sales tax
BA Major accounting standards switch
BB Change from unconsolidated to consolidated reports
BC Major reorganization
BD Change from domestic consolidation to worldwide consolidation
BE Major accounting standards switch and major reorganization
BF Change from domestic consolidation to domestic consolidation and one other country
BG Change from domestic consolidation and one other country to worldwide consolidation
BH Change from worldwide consultation to domestic consolidation
BI Major accounting standards switch and change from domestic consolidation to worldwide consolidation
BJ Change from domestic consolidation to unconsolidated reports
BK Includes investment income
BL Change from worldwide consolidation to unconsolidated reports
BN Major reorganization. Changes in perimeter of consolidation
BP Change in accounting method for domestic companies from full consolidation to equity method
BQ Substantial changes in forms of financial statements
BS Company's financial statements are based on INPC (National Consumer Price Index). Prior data is not comparable
BT Based on monetary adjusted statements
C Includes deferred profit on installment sales
D Includes inter company sales (non-U.S. corporations only)
F Combined interim reports for the periods
G Limited income statement given
H Includes services, but no sales are disclosed
I Value added, excise, windfall profit or sales tax has been subtracted along with an undeterminable amount of other taxes which could not be separated
J Includes only main component
L No standard text
M Includes equity in pretax income which cannot be separated
N No standard text
O Not balancing with components of income due to lack of disclosure of each operating item
Q Revenue attributable to the banking business is not disclosed
R Net of interest expenses
S Net of operating expenses
T Net of expenses
U No standard text
V No standard text
W Includes other income
Y Net of expenses and tax
Z Holding company

secs_gain_af, secs_gain_ltm, secs_gain_qf, secs_gain_saf

Securities Gain
Annual Item - Banks, Insurance Companies

Represents the difference between the amount received from the sale or disposal of an asset and its carrying value.

Realized investment loss can also be caused by the write-down of the asset when it has a permanent decline in its value or by moving the investment to short term investments when the market value has dropped below cost.

It includes:

  • Marketable securities gain/loss
  • Gain on government and other bonds sold and redeemed minus loss on government and other bonds sold and redeemed
  • Loss on devaluation of bonds
  • Profit/Loss on realization of government securities
sga_af, sga_ltm, sga_qf, sga_saf

Selling, General & Administrative Expense
Annual, Interim and Preliminary Items - Commercial, Other Financial, Insurance Companies

Represents all the operating costs not associated with the production or purchase of goods and / or services for sale but rather the costs of marketing and selling those goods or services and other indirect expenses of administrative and general nature, incurred in the ordinary course of business, including research and development.

It includes:

  • Other selling, general & administrative expense
  • Research & development expense
sga_oth_af, sga_oth_ltm, sga_oth_qf, sga_oth_saf

Other Selling, General & Administrative Expense
Supplementary Annual and Interim Items - Commercial Companies

Represents the operating costs not associated with the production or purchase of goods and / or services for sale but rather the costs of marketing and selling those goods or services and other indirect expenses of administrative and general nature, incurred in the ordinary course of business, other than research and development.

It includes:

  • Advertising expense
  • Allowance for doubtful accounts or bad debt provisions
  • Corporate overhead
  • Directors' remuneration
  • Lease expenses
  • Other operating expenses, when there is no selling, general and administrative expenses
  • Sales commissions

It excludes:

  • Foreign exchange gians/losses
  • Listing (IPO) fee
  • Hedges gains/losses
  • Research and development expenses
  • Restructuring expenses
sga_oth_exp_af, sga_oth_exp_ltm, sga_oth_exp_qf, sga_oth_exp_saf

Selling, General & Admin. Expense & Other
Annual, Interim and Preliminary Items - Commercial, Other Financial, Insurance Companies

Represents selling, general and administrative and other expenses for the period and date(s) requested in local currency by default.

It includes:

  • Selling, general and administative expense
  • Other operating expense
spec_items_af, spec_items_ltm, spec_items_qf, spec_items_saf

Special Items
Returns special items for the period and date(s) requested in local currency by default.

This is calculated as Extraordinary Charge - Pretax minus Extraordinary Credit - Pretax.

If Extraordinary Credit - Pretax or Extraordinary Charge - Pretax is not available, zero will be substituted.

If both Extraordinary Credit - Pretax and Extraordinary Charge - Pretax are not available, the formula will return an N/A.

stk_opt_exp_af, stk_opt_exp_ltm, stk_opt_exp_qf, stk_opt_exp_saf

Stock Option Compensation Expense - Net of Tax
Annual, Interim and Preliminary Items - All Industries

Represents the provision for stock option compensation when reflected in the Income Statement. This would apply to the nominal charge recognized by some compnaies or the fair value provision for companies who have adopted US GAAP SFAS123 or other similar GAAP practices.

If this item is not reported net of taxes, the relevant standard tax rate will be applied to the reported pre-tax amount.

stk_opt_exp_adj_af

Stock Option Comp Expense - Adjustment to Net Income - Net of Tax
Annual Item

Represents the adjustments to Net Income for estimated fair value provision for stock option compensation, net of tax for companies that have not recognized the fair value of option compensation in the Income Statement.

This item is only available in the annual time series at the company level.

tax_non_inc_af, tax_non_inc_ltm, tax_non_inc_qf, tax_non_inc_saf

Taxes Other than Income Taxes
Annual, Interim and Preliminary Items - All Industries

Represents duties and taxes imposed by the local authority, other than income tax, which may be a one-time payment or remotely related to the level of the company's operating activities, reported within the operating section of the income statement.

Taxes that are pass-through and that are unrelated to the company's activities such as excise tax and sales tax are excluded from this field and are treated as a deduction to the Gross Turnover to arrive at the company's Net Sales or Revenue (SALES).

It includes:

  • Property Tax
  • Payroll Tax
  • Ad Valorem Tax
  • Tax refund/credits
  • Tributary sanctions

It excludes:

  • Research and development investment tax credits
  • Excise tax
  • Sales tax
  • Tax on Unusual Items
  • Windfall profits tax
trade_inc_af, trade_inc_ltm, trade_inc_qf, trade_inc_saf

Trading Account Income
Annual, Interim and Preliminary Items - Banks, Investment Companies

Represents revenue received from the resale or purchase of investment securities.

It includes:

  • Revaluation adjustments
  • Securities trading income

It excludes:

  • Interest earned on trading account securities
trust_commiss_inc_af

Trust & Fiduciary Income, Commissions & Fees
Annual, Interim and Preliminary Items - Banks, Investment Companies

Represents income received from asset management.

It includes:

  • Trust department fees
  • Asset management fees
  • Investment fees
  • Checking/current account fees
  • Other loan servicing fees
  • Service charges on deposit accounts
  • Business service fees
  • Processing service fees
  • Credit card fees
  • Commission/fees for banking and related services
trust_inc_af, trust_inc_ltm, trust_inc_qf, trust_inc_saf

Trust Income
Annual, Interim and Preliminary Items - Banks, Investment Companies

Represents income derived from services rendered by the bank in a fiduciary capacity.

It includes:

  • Trust department fees
  • Asset management fees
  • Investment fees
underwriting_exp_af, underwriting_exp_ltm, underwriting_exp_qf, underwriting_exp_saf

Underwriting & Commissions
Annual, Interim and Preliminary Items - Insurance Companies

Represents any expense associated with writing the insurance policy. It includes policy acquisition costs and premium reimbursement. This amount is included in selling, general and administrative expenses.

unusual_exp_af, unusual_exp_ltm, unusual_exp_qf, unusual_exp_saf

Unusual Expense
Annual, Interim and Preliminary Items - All Industries

Represents the total unusual expenses, net of other unusual income. An item appearing in the income statement is considered as exceptional, extraordinary or unusual before tax if it meets all of the following criteria:

  • Material - refers to the possibility of an item to affect or influence the decision of stakeholders and as such, must be disclosed in the financial statement.
  • Infrequent/Non-recurring - refers to the irregular occurrence of the account during the course of company's operating cycle.
  • Unusual - refers to the lack of predictability of such account, provided the nature of business, such as natural disasters and sudden changes in accounting.

It includes:

  • Fair Value Changes:
    • Biological Assets
    • Contingent Consideration
    • Derivatives
    • Investments
    • Investment Properties
    • Liabilities
  • Impairment and Write-back of:
    • Intangible assets (including Goodwill)
    • Investments (both short-term and long-term investments including Associated and Group companies)
    • Tangible assets
    • In-process Research and Development
    • Any other long-term assets
  • Gains (Losses) on unforeseen events:
    • Loss or damages from fire, earthquakes, floods, tsunamis, and other natural occurrences
    • Compensation from insurance when these are related to the events described above
    • Loss from robberies
    • Fraud-related losses
  • Merger and Acquisition Costs

  • Restructuring expenses including:
    • Employee termination benefits (arising from the restructuring or layoff)
    • Impairment associated with restructuring
    • Restructuring provisions
    • Work-force adjustments
    • Relocation expense (when this refers to relocation of headquarters)
  • Legal expenses from unusual events such as:
    • Litigation expenses
    • Legal Provisions
    • Settlement Income
    • Gains (Losses) on breach of contracts
    • Reimbursement of legal costs

This is calculated as Pretax Extraordinary Charge (ptx_xord_chrg) minus Pretax Extraordinary Credit (ptx_xord_cr).

If either Pretax Extraordinary Charge (ptx_xord_chrg) or Pretax Extraordinary Credit (ptx_xord_cr) is not available, zero will be substituted.

If both Pretax Extraordinary Charge (ptx_xord_chrg) and Pretax Extraordinary Credit (ptx_xord_cr) are not available, the formula will return an N/A.

us_gaap_adj_af

U.S. GAAP Adjustment
Returns U.S. GAAP Adjustment for the period and date(s) requested in local currency by default.

This is calculated as Net Income - GAAP minus Net Income Before Extraordinary Items/Preferred Dividends (net_income).

ut_gross_inc_af, ut_gross_inc_ltm, ut_gross_inc_qf, ut_gross_inc_saf

Gross Income - Income Before Interest Charges
Returns gross income - income before interest charges for the period and date(s) requested in local currency by default.

This is calculated as Operating Income (oper_inc) plus Non-Operating Income - Total (non_oper_inc) minus Income Taxes (ut_oper_inc_tax).

ut_non_oper_inc_oth_af

Nonoperating Income (Net) - Other
Returns net nonoperating income - other for the period and date(s) requested in local currency by default.

This is calculated as the sum of Non-Operating Interest Income (int_inc_non_oper) and Other Income/Expense - Net (misc_exp_non_oper).

ut_operation_exp_af, ut_operation_exp_ltm, ut_operation_exp_qf, ut_operation_exp_saf

Operation Expenses - Total
Returns total operation expenses for the period and date(s) requested in local currency by default.

This is calculated as: Cost of Goods Sold (cogs_xdep) plus Other Operating Expenses (oper_exp_oth) minus Taxes Other Than Income Taxes (tax_non_inc)

Zero will be substituted for the following if not available: Cost of Goods Sold (cogs_xdep), Other Operating Expenses (oper_exp_oth), or Taxes Other Than Income Taxes (tax_non_inc).

If none of these items are available, Operation Expenses - Total (ut_operation_exp) will return an N/A.

xord_af, xord_ltm, xord_qf, xord_saf

Extraordinary Items (incl Accounting Change)
Annual, Interim and Preliminary Items - All Industries

Represents the extraordinary items including accounting change for the period and date(s) requested in local currency by default.

This is calculated as Extraordinaries & Discontinued Operations (xord_disc) minus Discontinued Operations - Total (disc_oper_inc).

If Discontinued Operations - Total (disc_oper_inc) is not available, zero will be substituted.

xord_disc_af, xord_disc_ltm, xord_disc_qf, xord_disc_saf

Extraordinaries & Discontinued Operations
Annual, Interim and Preliminary Items - All Industries

Returns extraordinary items & discontinued operations for the period and date(s) requested in local currency by default.

This is calculated as the sum of Extraordinary Gains/Losses from Sales of Asset (xord_items) and Discontinued Operations (disc_oper).

If Extraordinary Gains/Losses from Sales of Asset (xord_items) or Discontinued Operations (disc_oper) are not available, zero will be substituted.

If neither item is available, Extraordinary Items & Discontinued Operations (xord_disc) will return an N/A.

xord_items_af, xord_items_ltm, xord_items_qf, xord_items_saf

Extraordinary Gains/Losses from Sale of Asset
Annual, Interim and Preliminary Items - All Industries

Represents the extraordinary gains or losses from the disposal of businesses, investments and other assets, usually arising from discontinued operations, restructuring expenses and other extraordinary items presented after-tax.

It includes:

  • Cumulative Accounting Changes
  • Gains/Losses on Disposal of Assets pertaining to Discontinued Operations
  • Extraordinary Tax Payments / Reversals
  • Legal Claims and Litigation Expenses
  • Prior-Year Income (Charges)

It excludes:

  • Unusual/ Extraordinary items presented before taxes (Included in Unusual Expense (UNUSUAL_EXP))
  • Income / Loss on Discontinued Operations’ operations (Included in Discontinued Operations (DISC_OPER))
Market Data
com_shs_auth_af

Common Shares Authorized

Represents the maximum number of shares that can be issued by a company. If the company is publicly traded then the SEC and the company's state of incorporation must approve it. The number of shares issued is usually smaller than the authorized shares.

Note: Pro-forma share counts are used for periods prior to the IPO date.

com_shs_trade_af

Shares - Total Common Traded

Represents the number of shares of the company traded during the calendar year. This data is only available for U.S. and Canadian companies.

Note: FactSet Fundamentals annual and interim data is split-adjusted using split information from Exshare.

div_rate_cf

Dividend - Indicated Annual Rate - Current

Represents the last dividend declared times four and includes any extras declared in the last twelve months for U.S. and Canadian companies. This is the dividends expected to be paid by the company during the next twelve months. For non U.S./Canadian companies, it is the last twelve months dividends.

Note: FactSet Fundamentals annual and interim data is split-adjusted using split information from Exshare.

div_rpt_freq_af

Dividend Report Frequency Code

Represents how often interim dividends are reported by the company during its fiscal year. This field contains the following codes, each representing a different reporting frequency.

Code - Reporting Frequency 1 - Quarterly 2 - Semi-Annual 4 - Annual

Note: If there is no data in this field, a quarterly reporting frequency can be assumed.

mon_correct_af

Monetary Correction

Represents the net gain or loss from transactions due to effect of inflation accounting which adjusts shareholders' equity based on price indices.

For markets which experience high inflation or hyperinflation, accounting bodies require companies to revalue shareholders' equity to correct problems arising from historical cost accounting. These problems include, but are not limited to: asset value not reflecting their economic value as part of the business, and unclear impact of price changes on monetary assets and liabilities.

IFRS adopting companies no longer report the cumulative "monetary connection" as a separate item as they are required to present the balance sheet according to the nominal currency as of the report date.

num_shrhldrs_af

Number of Shareholders

Represents the number of common shareholders of the company as of the date specified in Date - Common Shareholders (num_shrhldrs_date)

price_close_fp

Price - Close

Represents the closing price of a security at the end of a specific fiscal time period.

Note: FactSet Fundamentals annual and interim data is split-adjusted using split information from Exshare.

price_secs_af

Price - Security

Represents the closing price of the company's stock at December 31 for U.S. Corporations. For non-U.S. corporations, this item represents the closing price of the company's stock at their fiscal year end.

For companies with more than one type of common/ordinary share, market price - year end represents the price of the share identified in Type of Share.

Footnotes:
A Prices taken as of December 31
B Price taken as of the closest available date
C Prices taken from a foreign stock exchange
D Prices taken from the end of the last month when the stock was apparently traded
F Estimated based on average of "buy" and "sell" prices per quote
G Price taken as of the closest available month
H Average of annual high and low
I Company is not currently traded
J Average for the month
K Information taken from Telekurs
L Price is in thousands of monetary units
M Not listed. Starts trading the following year
NL Company not listed on the stock exchange
XD Ex-Dividend
Y Multiple Shares exist, see type of share

shs_closely_held_af, shs_closely_held_cf

Shares - Number of Closely Held

Represents shares held by insiders. For companies with more than one class of common stock, closely held shares for each class are added together.

It includes:

  • Shares held by Cross Holdings (Corporations and Holding Companies)
  • Shares held by Corporations (incl. Real Estate Companies)
  • Shares held by Holding Company
  • Shares held by Government
  • Shares held by Employees
  • Shares held by Individuals/Insiders

It excludes:

  • Shares under option exercisable within sixty days
  • Shares held in a fiduciary capacity
  • Preferred stock or debentures that is convertible into common shares
  • Bank and Trust
  • Endowment Funds
  • Finance Company
  • Foundation
  • Hedge Funds
  • Insurance Companies
  • Investment Companies
  • Mutual Fund
  • Pension Funds
  • Private Equity
  • Research Firm
  • Sovereign Wealth Funds and Venture Capital
  • Stock Options and Employees shares held through Pension Plan
shs_closely_held_pct_af

Shares - Closely Held - Percent

Represents the number of closely held shares as a percent of common shares outstanding. This is calculated as number of Closely Held Shares (shs_closely_held) divided by Common Shares Outstanding, multiplied by 100.

shs_float_af, shs_float_cf

Float Shares

Represents the number of shares outstanding less closely held shares. This is calculated as Common Shares Outstanding minus Closely Held Shares (shs_closely_held).

stk_split_ratio_af

Stock Split/Dividend Ratio

Reflects the reciprocal of subsequent years accumulated stock splits/stock dividends (i.e. 2:1 stock split in 2018 would result in a .5000 ratio for 2017) at the company's fiscal year end for non-U.S. corporations and at the end of the last calendar year for U.S. corporations.

It includes but is not restricted to:

  • Rights issues
  • Scrip issues
  • Capital increases
  • Reverse Splits

Note: FactSet Fundamentals annual and interim data is split-adjusted using split information from Exshare.

tot_invest_ret_af, tot_invest_ret_qf, tot_invest_ret_saf

Total Investment Return

Represents total investment return calculated as the sum of Market Price Year End, Dividends Per Share, Special Dividend - Quarter 1, Special Dividend - Quarter 2, Special Dividend - Quarter 3, Special Dividend - Quarter 4. Then, this is divided by Last Year's Market Price - Year End minus 1. The resulting value is multiplied by 100.

treas_shs

Treasury Shares - Number of Common Reacquired

Represents the number of common shares reacquired by the company or the number of common shares which the company owns in itself.

For cases of multiple-issue companies, the economic value of each share class relative to the primary issue is assessed using the Primary Share Equivalence Factor and the Earnings Participation Flag. For each share class, the formula is:

((Shares Outstanding x Primary Share Equivalence Factor) x Earnings Participation Flag)

All share classes thus normalized to the primary share are then added together to calculate company-level shares.

It includes:

  • Own shares
  • Parent shares owned by subsidiaries
  • Shares held at trust schemes
  • Shares held in ESOP plan
  • Shares held for 401(k) plan

It excludes:

  • Shares held at fiduciary capacity
  • Shares held at custodial capacity

Note: FactSet Fundamentals annual and interim data is split-adjusted using split information from Exshare.

turn_rate_af

Turnover Rate

Turnover rate calculated as:

(Trading Volume / Market Capitalization) * 100

volume_trade_af

Volume - Trading (Shares * Price)

Annual Common Shares Traded * (Market Price - High Market Price-Low / 2)

If High and Low Prices are not available, then Market Price - Year End is used.

volume_wk_avg_af

Volume - Trading - Weekly Average (Shares * Price)

Trading Volume / 52

Miscellaneous Fields
actg_standard_af, actg_standard_qf, actg_standard_saf

Accounting - Standards Followed

This is a text field that specifies the accounting standards that the company follows.
01 - Local standards
02 - International standards
03 - U.S. standards (GAAP)
04 - Commonwealth countries standards
05 - EU standards
06 - International standards and some EU guidelines
07 - Specific standards set by the group
08 - Local standards with EU and IASC guidelines
09 - Not disclosed
10 - Local standards with some EU guidelines
11 - Local standards - inconsistency problems
12 - International standards - inconsistency problems
13 - US standards - inconsistency problems
14 - Commonwealth standards - inconsistency problems
15 - EEC standards - inconsistency problems
16 - International standards and some EU guidelines - inconsistency problems
17 - Local standards with some OECD guidelines
18 - Local standards with some IASC guidelines
19 - Local standards with OECD and IASC guidelines
20 - US GAAP reclassified from local standards
21 - Local standards with a certain reclassification for foreign companies
22 - Other
23 - International Financial Reporting Standards (IFRS)

aud_fees_af

Audit and Non-Audit Related Fees

Represents the amount paid by the company for the professional examination and verification of the financial statements for the purpose of rendering an opinion as to their consistency, fairness and conformation to accepted accounting principles.

It includes:

  • Audit Fees for consultancy
  • Fees paid to accounting firms for non-audit services such as taxation, advisory, and consultancy services
aud_opinion_af

Auditor's Opinion

Code - Description 01 - Not audited 02 - No audit report in abbreviated version 03 - Partial audit (not all statements audited) 04 - Consolidated statements appear not to be audited, but parent company statements audited 05 - Qualified 06 - Unqualified

curn_doc_af, curn_doc_qf, curn_doc_saf

Currency - Document - ISO Code

Represents the ISO currency code which corresponds to the currency in which the company's financial statements are presented. Currency of Document will usually coincide with the Currency of Analysis of the update. Currency of Analysis on FactSet Fundamentals will always reflect the currency of the country under which the company is followed on FactSet Fundamentals as indicated by field Nation Code.

emp_num_af

Employees - Number

Represents the number of employees under the company’s payroll as reported by the management to the shareholders within 90 days of the fiscal year-end. This is reported by some as an average or as of the year end and may or may not include irregular employees. For most, however, no attempt is made to distinguish these reporting patterns. If both the average and year-end figures are reported, the year-end figure is collected.

It includes:

  • Domestic employees
  • Foreign employees
  • Full-time employees
  • Part-time employees
  • Seasonal Workers
  • Temporary Labor
  • Officers

It excludes:

  • Consultants
  • Directors
fp_ind_code_ltm, fp_ind_code_qf, fp_ind_code_saf

Fiscal Period Indicator (Interim)

Represents the fiscal quarter or semi-annual number for the period and date(s) requested.

This formula is available for interim periods only.

The mapping of fp_ind_code_qf to quarter is below:

  • 1 - First Quarter
  • 2 - Second Quarter
  • 3 - Third Quarter
  • 4 - Fourth Quarter

The mapping of fp_ind_code_saf to semi-annual period is below:

  • 1 - First Semi-annual Period
  • 2 - Second Semi-annual Period
fy_length_days_af, fy_length_days_qf, fy_length_days_saf

Fiscal Year Length - Days

Represents the number of days in the company's fiscal year.

restate_ind_af

Restated Indicator

Indicator - Restated Data Exists indicates that Restated Time Series Data is available for a particular time period. This indicator is updated on the Standard and Restated accounts data for the given period.

If the formula returns "1", restated data exists. If the formula returns "2", companies switched their interim report frequency from semi-annual to quarterly and are providing restated quarterly financial reports.

source_doc

Source Document

Returns the source document type from which financials for specific time period were collected.

This includes:

  • 10-12B
  • 10-12B/A
  • 10-K
  • 10-K/A
  • 10-K405
  • 10-K405/A
  • 10-KSB
  • 10-KSB/A
  • 10-KSB40
  • 10-KSB40/A
  • 10-KT
  • 10-KT/A
  • 10-KT405
  • 10-KT405/A
  • 10-Q
  • 10-Q/A
  • 10-QSB
  • 10-QSB/A
  • 10-QT
  • 10-QT/A
  • 20-F
  • 20-F/A
  • 424A
  • 424A/A
  • 6-K
  • 6-K/A
  • 8-K
  • 8-K/A
  • Annual Report
  • Interim Report
  • N-14
  • N-14 8C
  • N-14 8C/A
  • N-14/A
  • N-2
  • N-2/A
  • N-30B-2
  • N-CSR
  • N-CSR/A
  • N-CSRS
  • N-CSRS/A
  • Preliminary Interim
  • Preliminary Report
  • Primary (or Final Report)
  • Primary Report
  • Prospectus
  • Quarterly Report
  • S-1
  • S-1/A
  • S-4
  • SB-2
us_gaap_avail_af

US Information Available - GAAP

This item is only available for ADRs. 01 - Limited 02 - Full Statement 03 - None

Pension & Postretirement
apbo_alloc_cce_af

APBO - Allocation % Cash
Annual Item - All Industries

Represents the percentage of the total other postretirement benefit investment portfolio that is actually allocated to this particular asset class at the end of the period. This reflects combined plans data where multiple plans exist and should be calculated using a weighted average value.

It includes:

  • Cash
  • Cash and cash equivalents
  • Cash equivalents and other short-term assets
  • Money market funds
  • Money market securities

It excludes:

  • Equities
  • Bonds
  • Debt securities
  • Fixed income
  • Real Estate
  • Property
  • Private equity
  • Hedge funds
  • Derivatives
  • Mutual funds
  • Alternative investments
  • Cash and other assets (included in APBO - Other Allocation)
  • Other (including money market securities) (included in APBO - Other Allocation)
  • Investment funds
apbo_alloc_debt_af

APBO - Asset Allocation % Debt
Annual Item - All Industries

Represents the percentage of the total other postretirement benefit investment portfolio that is actually allocated to this particular asset class at the end of the period. This reflects combined plans data where multiple plans exist and should be calculated using a weighted average value.

It includes:

  • Debt
  • Debt securities
  • Debt instruments
  • Debt securities - Quoted
  • Debt securities Non-quoted
  • Bonds
  • Bond investments
  • Bond mutual funds
  • Fixed income securities
  • Fixed income securities and cash equivalents
  • Fixed income securities and others
  • Corporate bonds
  • Corporate debt obligations
  • Government and agency debt securities
  • Government issued nominal bonds
  • Government securities
  • Government obligations
  • Mortgage and asset-backed securities
  • Multi assets credits
  • Index-linked bonds
  • Index-linked gilts
  • Treasury notes
  • Other fixed income
  • Qualifying insurance policies
  • Insurance contracts
  • Annuity contracts

It excludes:

  • Cash and cash equivalents
  • Equities
  • Property
  • Real Estate
  • Infrastructure
  • Private equity
  • Hedge funds
  • Derivatives
  • Mutual funds
  • Alternative investments
  • Investment funds
  • Other growth assets
  • Notional exposure for synthetic equities
  • Notional exposure for LDI hedging collateral
apbo_alloc_eq_af

Accumulated Postretirement Benefit Obligation - Asset Allocation % Equity
Annual Item - All Industries

Represents the percentage of the total other postretirement benefit investment portfolio that is actually allocated to this particular asset class at the end of the period. This reflects combined plans data where multiple plans exist and should be calculated using a weighted average value.

It includes:

  • Equity
  • Equity securities
  • Equities
  • Equity investments
  • Equity mutual funds
  • Common and preferred stock
  • Equity instruments
  • Equity securities - Quoted
  • Equity securities - Non-quoted
  • Listed equities in developed markets
  • Listed equities in emerging markets
  • Global equities
  • Large cap funds
  • Mid cap funds
  • Small cap funds
  • Growth funds
  • Blend funds
  • Value funds

It excludes:

  • Cash and cash equivalents
  • Money market funds
  • Bonds
  • Debt securities
  • Fixed income
  • Real Estate
  • Property
  • Private equity
  • Hedge funds
  • Investment funds
  • Derivatives
  • Mutual funds
  • Alternative investments
apbo_alloc_oth_af

Accumulated postretirement benefit obligation - Asset Allocation % Other
Annual Item - All Industries

Represents the percentage of the total other postretirement benefit investment portfolio that is actually allocated to this particular asset class at the end of the period. This covers investments in other types other than the APBO allocation items. This field reflects combined plans data where multiple plans exist and should be calculated using a weighted average value.

It includes:

  • Other
  • Other investments
  • Other (combined with money market securities)
  • Private equity
  • Private market securities
  • Hedge funds
  • Investment funds
  • Other funds
  • Funds of hedge funds
  • Other investment funds
  • Commingled funds
  • Real estate and other assets
  • Derivatives (derivatives may sometimes assume a negative value)
  • Foreign exchange and other contracts
  • Mutual funds
  • Alternative investments (silent)
  • Other growth assets
  • Commodities
  • Notional exposure for synthetic equities
  • Notional exposure for LDI hedging collateral
  • Other plan assets and liabilities
  • Interest rate contracts
  • Insurance contracts
  • Qualifying insurance policies
  • Annuity contracts
  • Cash and other assets
  • Deposits
  • Diversified emerging market funds

It excludes:

  • Cash and cash equivalents
  • Equities
  • Bonds
  • Debt securities
  • Fixed income
  • Property
  • Real Estate
  • Infrastructure
  • Real estate funds (include in APBO - Real Estate/Property)
apbo_alloc_prop_af

Accumulated postretirement benefit obligation - Asset Allocation % Property
Annual Item - All Industries

Represents the percentage of the total other postretirement benefit investment portfolio that is actually allocated to this particular asset class at the end of the period. This reflects combined plans data where multiple plans exist and should be calculated using a weighted average value.

It includes:

  • Real estate investments
  • Real estate
  • Real estate funds
  • Infrastructure
  • Property

It excludes:

  • Cash and cash equivalents
  • Equities
  • Bonds
  • Debt securities
  • Investment funds
  • Fixed income
  • Private equity
  • Hedge funds
  • Derivatives
  • Mutual funds
  • Alternative investments
  • Real estate and other assets (include in APBO - Other Allocation)
apbo_alloc_tot_af

Accumulated postretirement benefit obligation - Asset Allocation Total
Annual Item - All Industries

Represents the total actual allocation to each asset class at the end of the period relating to other post-retirement benefits.

pens_abo_af

Pension - Accumulated Benefit Obligation
Annual Item - All Industries

Represents the present value of pension benefit earned up until this point in time and based on current salaries. This is an approximate measure of the liability of a plan in the event of a termination at the date the calculation is performed. This is the present value of benefits attributable to employee services rendered (years of employment) to date but excluding the effects of future pay increases. It represents the estimated amounts due to employees as of the date of the report and these are payable even if the plans were to be terminated.

The difference between the accumulated benefit obligation (ABO) and the projected benefit obligation (PBO) is that the ABO ignores expected future salary increases while the PBO takes these expected salary increases into account. This field reflects combined plans data where multiple plans exist.

It includes:

  • Accumulated benefit obligation
  • Vested benefits (common term used in Australia)

It excludes:

  • Pojected benefit obligation
pens_assets_acq_dvst_af

Pension - Acquisition/Divestiture
Annual Item - All Industries

Represents changes to pension balance due to M&A activities. It reflects combined plans data where multiple plans exist. This item is usually only provided by those companies that follow IAS or US GAAP accounting. This item is only available at the company level.

pens_assets_act_ret_af

Pension - Actual Return on Assets
Annual Item - All Industries

Represents the actual return on pension plan assets in the current accounting period. It reflects combined plans data where multiple plans exist. This item is usually only provided by those companies that follow IAS or US GAAP accounting. This item is only available at the company level.

pens_assets_actrl_gl_af

Pension - Actuarial Gain/Loss
Annual Item - All Industries

Represents gain or loss arising from the difference between estimates and actual experience in a company's pension plan. It reflects combined plans data where multiple plans exist. This item is usually only provided by those companies that follow IAS or US GAAP accounting. This item is only available at the company level.

pens_assets_amend_af

Pension - Curtailment/Settlement/Amendment
Annual Item - All Industries

Represents changes to pension balance due to Curtailment, Settlement & Amendment activities related to the plan. It reflects combined plans data where multiple plans exist. This item is usually only provided by those companies that follow IAS or US GAAP accounting. This item is only available at the company level.

pens_assets_beg_bal_af

Pension - Beginning Balance Of Plan Assets
Annual Item - All Industries

Represents the value of the investments in the pension plan at the beginning of the year. It reflects combined plans data where multiple plans exist. This item is usually only provided by those companies that follow IAS or US GAAP accounting. This item is only available at the company level.

pens_assets_bnfit_paid_af

Pension - Benefits Paid
Annual Item - All Industries

Represents the amounts paid out of pension plan to qualified participants. It reflects combined plans data where multiple plans exist. This item is usually only provided by those companies that follow IAS or US GAAP accounting. This item is only available at the company level.

pens_assets_bonds_af

Pension - Asset Allocation % Bonds
Annual Item - All Industries

Represents the percentage of the total pension investment portfolio that is actually allocated to this particular asset class at the end of the period. This field reflects combined plans data where multiple plans exist and should be calculated using a weighted average value.

It includes:

  • Debt
  • Debt securities
  • Debt instruments
  • Debt securities - Quoted
  • Debt securities ‒ Non-quoted
  • Bonds
  • Bond investments
  • Bond mutual funds
  • Fixed income securities
  • Fixed income securities and cash equivalents
  • Fixed income securities and others
  • Corporate bonds
  • Corporate debt obligations
  • Government and agency debt securities
  • Government issued nominal bonds
  • Government securities
  • Government obligations
  • Mortgage and asset-backed securities
  • Multi assets credits
  • Index-linked bonds
  • Index-linked gilts
  • Treasury notes
  • Other fixed income
  • Qualifying insurance policies
  • Annuity contracts
  • Insurance contracts

It excludes:

  • Cash and cash equivalents
  • Equities
  • Property
  • Real Estate
  • Infrastructure
  • Private equity
  • Hedge funds
  • Derivatives
  • Mutual funds
  • Alternative investments
  • Other growth assets
  • Notional exposure for synthetic equities
  • Notional exposure for LDI hedging collateral
  • Investment funds
pens_assets_cce_af

Pension - Asset Allocation - (%) CCE
Annual Item - All Industries

Represents the percentage of funds that are distributed in Cash & Cash Equivalents. It reflects combined plans data where multiple plans exist. This item is usually only provided by those companies that follow IAS or US GAAP accounting. This item is only available in the annual time series at the company level.

pens_assets_contr_af

Pension - Contributions
Annual Item - All Industries

Represents total contributions received during the accounting year. It reflects combined plans data where multiple plans exist. This item is usually only provided by those companies that follow IAS or US GAAP accounting. This item is only available at the company level.

pens_assets_emplr_contr_af

Pension - Employer Contributions
Annual Item - All Industries

Represents contributions received from employer. It reflects combined plans data where multiple plans exist. This item is usually only provided by those companies that follow IAS or US GAAP accounting. This item is only available at the company level.

pens_assets_eq_af

Pension - Asset Allocation % Equities
Annual Item - All Industries

Represents the percentage of the total pension investment portfolio that is actually allocated to this particular asset class at the end of the period. This field reflects combined plans data where multiple plans exist and should be calculated using a weighted average value.

It includes:

  • Equities
  • Equity securities
  • Equity investments
  • Equity mutual funds
  • Common and preferred stock
  • Equity instruments
  • Equity securities ‒ Quoted
  • Equity securities ‒ Non-quoted
  • Listed equities in developed markets
  • Listed equities in emerging markets
  • Global equities
  • Large cap funds
  • Mid cap funds
  • Small cap funds
  • Growth funds
  • Blend funds
  • Value funds

It excludes:

  • Cash and cash equivalents
  • Money market funds
  • Bonds
  • Debt securities
  • Fixed income
  • Real Estate
  • Property
  • Private equity
  • Hedge funds
  • Investment funds
  • Derivatives
  • Mutual funds
  • Alternative investments
pens_assets_int_inc_af

Pension - Interest Income/Expected Return on Assets
Annual Item - All Industries

Represents the expected return on pension fund investments during the year. It reflects combined plans data where multiple plans exist. This item is usually only provided by those companies that follow IAS or US GAAP accounting. This item is only available at the company level.

pens_assets_lt_af

Pension - Long Term Assets
Annual and Interim Items - All Industries

Represents the fair value of the company's plan assets in excess of all projected benefit obligations for its employees upon retirement, with which interest income is recognized.

Under IFRS, an "asset ceiling test" must be performed in order to assess the amount of net pension asset to be recognized. As such, this asset limitation often creates an additional liability due to contributions that may be recognized that may be required that would lead to or increase an irrecoverable surplus. There's no such limitation under US GAAP.

It includes:

  • Prepaid pension costs
pens_assets_oth_af

Pension - Asset Allocation % Other
Annual Item - All Industries

Represents the percentage of the total pension investment portfolio that is allocated to other asset class at the end of the period. This field reflects combined plans data where multiple plans exist and should be calculated using a weighted average value.

It includes:

  • Cash
  • Cash and cash equivalents
  • Cash equivalents and other short-term assets
  • Money market funds
  • Money market securities
  • Other investments
  • Other investments combined with money market securities
  • Private equity
  • Private market securities
  • Investment funds
  • Interest rate contracts
  • Hedge funds
  • Other funds
  • Funds of hedge funds
  • Other investment funds
  • Commingled funds
  • Real estate and other assets
  • Derivatives (derivatives may sometimes assume a negative value)
  • Foreign exchange and other contracts
  • Mutual funds
  • Alternative investments (silent)
  • Other growth assets
  • Commodities
  • Notional exposure for synthetic equities
  • Notional exposure for LDI hedging collateral
  • Other plan assets and liabilities
  • Cash and other assets
  • Deposits
  • Diversified emerging market funds
pens_assets_oth_chg_af

Pension Data - Other Changes
Annual Item - All Industries

Represents any items not included in other plan assets data items. This reflects combined plans data where multiple plans exist.

It includes:

  • Other
  • Other changes
  • Administrative expenses paid by the plan
  • Other administration costs
  • Expenses
  • Risk premium
pens_assets_prop_af

Pension - Asset Allocation % Property
Annual Item - All Industries

Represents the percentage of the total pension investment portfolio that is actually allocated to this particular asset class at the end of the period. This field reflects combined plans data where multiple plans exist and should be calculated using a weighted average value.

It includes:

  • Real estate investments
  • Real estate
  • Real estate funds
  • Infrastructure
  • Property

It excludes:

  • Cash and cash equivalents
  • Equities
  • Bonds
  • Debt securities
  • Fixed income
  • Private equity
  • Hedge funds
  • Investment funds
  • Derivatives
  • Mutual funds
  • Alternative investments
  • Real estate and other assets (included in Other ‒ Asset Allocation)
pens_assets_total_af

Pension - Asset Allocation - (%) Total
Annual Item - All Industries

Represents the total assets in pension fund. This item is usually only provided by those companies that follow IAS or US GAAP accounting. This item is only available in the annual time series at the company level.

pens_assets_val_af

Pension - Fair Value of Plan Assets
Annual Item - All Industries

Represents the fair value of plan assets at the end of the period. This field reflects combined plans data where multiple plans exist.

This item can never be negative. It represents the market value of the investments for the pension plans. In the worst case scenario, the value would be zero. The fair value can and will change from period to period based on current valuation of the assets invested and after including additional investments during the year under review. These funds are set up solely to cover pension obligations and are not used for any other purpose.

It includes:

  • Balance at the end of the year
  • Fair value of plan assets
  • Fair value of plan assets at the end of the year

It excludes:

  • Balance at the beginning of the year

This item is usually only provided by those companies that follow IAS or US GAAP accounting.

This item is only available at the company level.

pens_bnfit_acq_dvst_af

Project Benefit Obligations - Acquisition/(Divestiture)
Annual Item - All Industries

Represents the increase to the pension benefit obligation that may result from an acquisition and/or the decrease to the pension benefit obligation that may result from a divesture. This reflects combined plans data where multiple plans exist.

It includes:

  • Acquisitions (dispositions)/other - net
  • Change in scope of consolidation
  • Changes in the consolidated subsidiaries of the Group
  • Restructuring
  • Disposals
  • Divestures
  • Business acquisitions/divestments
pens_bnfit_exchrate_diff_af

Project Benefit Obligations - Exchange Rate Difference
Annual Item - All Industries

Represents the changes to the pension benefit obligation due to the conversion into reporting currency of plans in foreign subsidiaries that are expressed in currencies other than the reporting currency. This reflects combined plans data where multiple plans exist.

It includes:

  • Translation
  • Translation adjustment
  • Translation differences
  • Currency translation differences
  • Exchange adjustments
  • Foreign currency translation adjustments
  • Net foreign exchange differences
  • Changes in exchange rates
pens_bnfit_gl_actrl_af

Project Benefit Obligations - Actuarial Gain/Loss
Annual Item - All Industries

Represents the gains and/or losses due to changes in the underlying assumptions. Filers under IFRS may also include the difference between expected return on plan assets and actual return on plan assets. This reflects combined plans data where multiple plans exist.

It includes:

  • Actuarial loss
  • Actuarial assumptions gains/losses
  • Actuarial experience gains/losses
  • Actuarial (gains)/losses on obligation
  • Remeasurements
  • Actuarial gains/losses from change in demographic assumptions
  • Actuarial gains/losses from change in financial assumptions
  • Actuarial gains/losses from experience adjustments
  • Experience gains/losses
  • New measurements for the year
  • Experience gains on schemes' liabilities
pens_bnfit_int_cost_af

Pension- Benefits Interest Cost
Annual Item - All Industries

Represents the increase in future pension liability simply due to the passage of time. The future projected benefit obligation is discounted to present value and an interest cost is added because the value of the liability is another year closer to its future value. Under IFRS, filers are allowed to net their interest income on pension assets with the interest cost that arises on the pension liability while US GAAP filers disclose these values separately. This reflects combined plans data where multiple plans exist.

It includes:

  • Interest cost
  • Other finance expense (maybe reported under IFRS)
  • Interest expenses

This item is usually only provided by those companies that follow IAS or U.S. GAAP accounting.

pens_bnfit_oblig_proj_af

Pension - Projected Benefit Obligation
Annual Item - All Industries:

Represents the accumulated projected benefit obligation liability at the end of the period. It represents a measure of a pension plan's liability at the calculation date assuming that the plan is ongoing and will not terminate in the foreseeable future and is the actuarial present value of benefits attributable to employee service rendered to date including the effects of estimated future pay increases. This field reflects combined plans data where multiple plans exist.

It includes:

  • Balance at the end of the year
  • Present value of defined benefit obligation at the end of the year
  • Defined benefit obligation at the end of the year
  • Closing defined benefit obligation

It excludes:

  • Balance at the beginning of the year
pens_bnfit_oth_chg_af

Project Benefit Obligations - Other Changes
Annual Item - All Industries

Represents any change to the pension benefit obligation plan that is not described and included in any other projected benefit obligation data items. This reflects combined plans data where multiple plans exist.

It includes:

  • Other changes
  • Risk premium
pens_bnfit_paid_af

Pension Benefit Obligations - Benefits Paid
Annual Item - All Industries

Represents the pension payments that have been paid out to retired employees. This will decrease the pension liability as these obligations now have been fulfilled. This reflects combined plans data where multiple plans exist.

It includes:

  • (Less) Federal subsidy on benefits paid
  • Benefits paid
  • Pension payments from company assets
  • Pension payments from plan assets
  • Benefits charged to the accounting reserve
  • Benefits charged to plan assets
  • Benefits paid by the company
  • Benefits paid by the fund
  • Taxes and premiums paid
  • Benefit payments (funded plans)
  • Benefit payments (unfunded plans)
pens_bnfit_pbo_bb_af

Project Benefit Obligations - Beginning Balance
Annual Item - All Industries

Represents the accumulated projected benefit obligation liability at the beginning of the period. This reflects combined plans data where multiple plans exist.

It includes:

  • Balance at the beginning of the year
  • Beginning benefit obligation
  • Present value of defined benefit obligation at the beginning of the year
  • Defined benefit obligation at the start of the year
  • Opening defined benefit obligation

It excludes:

  • Balance at the end of the year
pens_bnfit_ptcp_contr_af

Pension Benefit Obligations - Participant Contributions
Annual Item - All Industries

Represents the contribution to the plan made by employees. These contributions and any return on them still belong to the employee and represent therefore an additional liability for the company. This reflects combined plans data where multiple plans exist.

It includes:

  • Participants' contributions
  • Plan participant contributions
  • Contributions to plan assets by employees
  • Contributions by plan participants
pens_bnfit_retir_post

Pension - Pension & Post Retirement Benefits
Annual, Interim and Preliminary Items - All Industries

Represents all projected benefit obligations for the company's employees upon retirement, for which provisionary allowances and interest expense is recognized based on estimates. As such, pension obligations are considered to be a form of provision.

Projected Benefit Obligation (PBO) differs from Accumulated Benefit Obligation (ABO) in that it takes into consideration the continuity of the plan by adding future salary increases in the estimates, whereas ABO does not and as such, is already payable even when the plan is terminated.

Pension obligations are usually funded with plan assets and as such, presented net of it.

It includes:

  • Early retirement funds
  • Provision for retirement bonuses

It excudes:

  • Deferred compensation plan
  • Pre-retirement benefits

For India: It includes:

  • Superannuation/Gratuity Provisions
  • Long-service awards
pens_bnfit_servcost_curr_af

Project Benefit Obligations - Current Service Cost
Annual Item - All Industries

Represents the present value of benefits earned during the current period. It is the amount by which a company's benefit obligation has increased due to another year of service by employees. This reflects combined plans data where multiple plans exist.

It includes:

  • Current service costs

It excludes:

  • Past service cost
  • Prior service cost
pens_bnfit_servcost_prior_af

Project Benefit Obligations - Prior Service Cost
Annual Item - All Industries

Represents the additional pension liability created as a result of newly negotiated benefits applied retroactively to employees for the years of service prior to the recent amendment. This item is often described as amendment under US GAAP but prior service cost under IFRS. This reflects combined plans data where multiple plans exist.

It includes:

  • Prior service cost
  • Past service cost
  • Plan amendments
  • Amendments
  • Past service costs (credits) and gains or losses arising from settlements

It excludes:

  • Current service costs
pens_bnft_srvcst_prior_curr_af

Project Benefit Obligations - Current & Prior Service Cost
Annual Item - All Industries

Represents the present value of benefits earned during the current period and benefits for prior years of service that have been added through plan amendments. This reflects combined plans data where multiple plans exist.

It includes:

  • Service costs as a line item that includes both current service costs and prior service costs and where a break-out between the two is not possible. For example, operating charge relating to defined benefit plans.

It excludes:

  • Current service cost (when reported as a separate item)
  • Past service cost (when reported as a separate item)
  • Prior service cost (when reported as a separate item)
pens_bnfit_settle_af

Project Benefit Obligations - Curtailment/Settlement/Amendment
Annual Item - All Industries

Represents the curtailment due to the termination of pension benefit plans which freezes the benefits for affected employees and/or the settlements paid to an external party for accepting the responsibility for a pension benefit obligation plan(s) that have been shifted over to that external party. This reflects combined plans data where multiple plans exist.

It includes:

  • Special termination benefits
  • Plan transfers
  • Plans removed
  • Settlements
  • Gains from settlements
  • Cash effects from settlements
  • Settlement gain/(loss)
  • Settlement payments
  • Separation program
pens_cost_exch_rate_diff_af

Period Benefit Cost - Exchange Rate Difference
Annual Item - All Industries

Represents the impact on the periodic benefit cost when some benefits are denominated in a foreign currency. This reflects combined plans data where multiple plans exist.

It includes:

  • Foreign currency gain/loss
  • Foreign currency translation
pens_cost_fin_af

Period Benefit Cost - Finance Cost/(Income)
Annual Item - All Industries

Represents the total financial result included in periodic benefit costs. Under IFRS filers are allowed to net their expected return on pension assets with the interest cost that arises on the pension liability while US GAAP filers typically disclose these values separately. This reflects combined plans data where multiple plans exist.

It includes:

  • Finance income/cost
  • Net interest expense/income
  • Net interest expenses
  • Net interest cost
pens_cost_int_af

Pension - Interest Cost
Annual Item - All Industries:

Represents the increase in future pension liability simply due to the passage of time. The future projected benefit obligation is discounted to present value and an interest cost is added because the value of the liability is yet another year closer to its future value. Under IFRS, filers are allowed to net their interest income on pension assets with the interest cost that arises on the pension liability while US GAAP filers disclose these values separately. This field reflects combined plans data where multiple plans exist.

It includes:

  • Interest cost
  • Interest cost on benefit obligation
  • Calculated interest on liabilities
  • Interest expense on postretirement scheme obligations
  • Interest on plan liabilities

This item is usually only provided by those companies that follow IAS or US GAAP accounting.

This item is only available in the annual time series at the company level.

pens_cost_serv_af

Pension - Pension Service Costs
Annual Item - All Industries:

Represents the present value of benefits earned during the current period. It is the amount by which a company's benefit obligation has increased due to another year of service by employees. This field reflects combined plans data where multiple plans exist.

It includes:

  • Current service cost
  • Pension earned during the year
  • Net present value of pension entitlement
  • Benefits earned

It excludes:

  • Prior service cost
pens_cost_serv_prior_af

Pension - Prior Service Costs
Annual Item - All Industries

Represents the present value of benefits earned during previous periods. Prior service cost is related to amendments to prior employment periods. Under US GAAP this item is included in Other Comprehensive Income and then amortized into pension benefit cost. IFRS instead requires filers to include the full prior service cost expense in the pension benefit cost. This field reflects combined plans data where multiple plans exist.

It includes:

  • Prior service cost
  • Past service cost
  • Amortization of prior service costs/(credits)
  • Past service cost and impact from settlement

It excludes:

  • Current service cost
pens_cost_serv_prior_unrec_af

Pension - Unrecognized Prior Service Costs
Annual Item - All Industries

Represents the liability for prior service costs that has been added after an amendment to the pension benefits earned by the employees. These prior service costs are unrecognized by filers who are allowed to smooth their funded status liability value before recognizing it in the balance sheet (removing part of their overall liability will improve the funded status). The prior service costs would then only be amortized to the periodic pension expenses over time. However, the practice of smoothing seems to be applied less seldom as filers now usually report their actual funded status on the balance sheet without first smoothing it. This field reflects combined plans data where multiple plans exist.

It includes:

  • Unrecognized prior service costs
  • Unrecognized previous service costs
  • Prior service costs
pens_cost_serv_tot_af

Period Benefit Cost - Service Cost Total
Annual Item - All Industries

Represents the present value of total benefits earned by employees This reflects combined plans data where multiple plans exist.

It includes:

  • Service cost
pens_discount_rate_af

Pension - Discount Rate
Annual Item - All Industries:

Represents the annual rate at which the projected future liabilities are discounted back to the present date. It reflects combined plans data where multiple plans exist.

This item is usually only provided by those companies that follow IAS or US GAAP accounting.

This item is only available in the annual time series at the company level.

pens_exch_rate_diff_af

Pension Data - Exchange Rate Difference
Annual Item - All Industries

Represents the changes to the fair value of plan assets due to the conversion into reporting currency of plans in foreign subsidiaries that are expressed in currencies other than the reporting currency. This reflects combined plans data where multiple plans exist.

It includes:

  • Translation
  • Translation adjustment
  • Currency translation differences
  • Exchange adjustments
  • Foreign currency translation adjustments
  • Net foreign exchange differences
  • Changes in exchange rates
pens_exp_npp_net_af

Pension - Net Periodic Pension Expense
Annual Item - All Industries:

Represents the sum of all components included in the period pension expense table. This is the amount recognized in an employer's financial statements as the cost of a defined benefit pension plan for a period. Costs related to defined contribution plans are excluded. In general, this will mainly be reported for US GAAP and IFRS accounts. This field reflects combined plans data where multiple plans exist.

It includes:

  • Net period pension expense/(income)
  • Net defined benefit expense
  • Net periodic benefit cost
pens_exp_npp_net_oth_af

Pension - Net Periodic Pension Expense, Other
Annual Item - All Industries

Represents items other than service cost, finance cost or income, and curtailment/settlement which are taken into account in the period pension cost of the company. This field reflects combined plans data where multiple plans exist.

pens_fund_adj_oth_af

Pension - Other Adjustments to Funded Status
Annual Item - All Industries

Represents any other adjustment that the entity has made other than those made for unrecognized prior service costs, unrecognized actuarial losses/gains or asset ceiling. These other adjustments are unrecognized by filers who are allowed to smooth their funded status liability value before recognizing it in the balance sheet (removing part of their overall liability will improve the funded status). The other adjustments would then only be amortized to the periodic pension expenses over time. However, the practice of smoothing seems to be applied less seldom as filers now usually report their actual funded status on the balance sheet without first smoothing it. This field reflects combined plans data where multiple plans exist.

It includes:

  • Other adjustments
  • Transition obligation
  • Other long-term service obligations
  • Asset ceiling
  • Unrecognized assets
pens_funded_status_af

Pension - Funded Status
Annual Item - All Industries

Represents the funded status of the entity’s pension benefit obligation. This is calculated as Pension - Fair Value of Plan Assets (pens_assets_val) minus Pension - Projected Benefit Obligation (pens_funded_status).

A plan is overfunded when the fair value of plan assets exceeds the value of the Projected benefit obligation (PBO) but underfunded when the value of the PBO exceeds the fair value of plan assets. A plan may also be unfunded and this occurs when an entity has committed no plan assets to serve its pension benefit obligation.

pens_gain_settle_af

Pension - Gain/(Loss) from Settlements
Annual Item - All Industries

Represents the amortizations made to periodic benefit costs due to adjustments in the projected benefit obligation caused by certain events. These events include settlements, curtailments and separation programs. A curtailment is due to a plan termination after for example closing down a division and this in effects freezes the pension benefit for these employees and in turn changes the total benefit obligation. In a plan settlement the employer shifts the responsibility for a pension obligation for a group of employees to another entity. The employer will need to compensate the other entity for this transferal and the difference between what the employer had to pay the other entity and the projected benefit obligation for the group of employees (those the employer no longer is responsible for) is the settlement amount. Separation programs represent pension benefits to employees even after they leave their employment. This field reflects combined plans data where multiple plans exist.

It includes:

  • Settlements
  • Curtailments
  • Separation programs
  • Effect of curtailments and settlements

This item is usually only provided by those companies that follow IAS or US GAAP accounting.

This item is only available in the annual time series at the company level.

pens_gain_unrec_af

Pension - Unrecognized Actuarial Gain/(Loss)
Annual Item - All Industries

Represents the losses or gains that have arisen due to changes in one or more of the assumptions or the difference between expected and actual return on plan assets that has accumulated over time. These actuarial gains/losses are unrecognized by filers who are allowed to smooth their funded status liability value before recognizing it in the balance sheet (removing part of their overall liability will improve the funded status). The actuarial gains/losses would then only be amortized to the periodic pension expenses over time. However, the practice of smoothing seems to be applied less seldom as filers now usually report their actual funded status on the balance sheet without first smoothing it. This field reflects combined plans data where multiple plans exist.

It includes:

  • Unrecognized actuarial gains/(losses)
  • Net actuarial loss
  • Net actuarial losses not yet recognized
pens_liabs_net_af

Pension - Net Liability/(Asset)
Annual Item - All Industries

Represents the value that the entity recognizes in their balance sheet as their pension benefit obligation. This value for many entities will match their funded status for the same period but there may be some entities that will smooth first their pension benefit obligation value before recognizing it in the balance sheet. This field reflects combined plans data where multiple plans exist.

It includes:

  • Net amount recognized
  • Net amount recognized in balance sheet
  • Pension liability net of assets
  • Pension liability
  • Net defined benefit liability recognized in the balance sheet at the end of the year
pens_liabs_unfunded_af

Pension - Unfunded Liabilities
Annual Item - All Industries

Represents result from the failure to provide adequate funds to cover the pension plan. The failure by the employer to fund the pension plan will result in a deferred pension credit.

It includes:

  • Funded status
  • Funded (unfunded) status at end of year
  • Net pension liability
  • Surplus (deficit)
  • Surplus/(Deficit) at the end of the year
  • Present value of net obligations
pens_roa_af

Pension - Expected Return on Plan Assets
Annual Item - All Industries

Represents the interest income on plan assets (under IFRS) or expected return on plan assets (under US GAAP). Filers use interest income/expected return on plan assets rather than actual return because this will dampen the effect of volatile investment returns on pension cost. IFRS filers use the discount rate for their calculation of interest income on plan assets. Under IFRS filers are allowed to net their interest income on pension assets with the interest cost that arises on the pension liability while US GAAP filers disclose these values separately. This field reflects combined plans data where multiple plans exist.

It includes:

  • Interest income (mainly IFRS)
  • Interest income on scheme assets (mainly IFRS)
  • Interest income on plan assets (mainly IFRS)
  • Expected return on plan assets (mainly US GAAP)

This item is usually only provided by those companies that follow IAS or US GAAP accounting.

This item is only available in the annual time series at the company level.

pens_roa_act_af

Pension - Actual Return on Plan Assets
Annual Item - All Industries

Represents the actual return on plan assets during the period. This is typically a memo item as companies often use the expected return rather than the actual return on plan assets. IFRS filers may instead report an item called “difference between actual return and expected return”, “Remeasurements” or something else that in reality represents the difference between their actual and expected return on plan assets and this item in combination with their interest income on plan assets form the company's actual return. This field reflects combined plans data where multiple plans exist.

It includes:

  • Actual return on plan assets
  • IFRS: The combination interest income on plan assets + the difference between actual and expected return

This item is usually only provided by those companies that follow IAS or US GAAP accounting.

This item is only available in the annual time series at the company level.

pens_roa_lt_af

Pension - Expected Long-Term Return Rate on Pension Assets
Annual Item - All Industries

Represents the long-term rate of return that an entity expects to earn on its pension investment portfolio. Expected return, as opposed to actual return, is used to smooth fluctuations over time in returns. This assumption is now mainly used by US GAAP filers as IFRS now uses discount rate. This field reflects combined plans data where multiple plans exist and should be calculated using a weighted average value. This information is usually taken from the table referring to net periodic pension costs. However, there are exceptions to this rule so use the table referring to benefit obligation if this is how it is reported. Note that under IFRS, filers are required to use the discount rate to calculate expected return so they increasingly have abandoned the practice of reporting expected rate of return.

It includes:

  • Expected rate of return
  • Expected return on plan assets
  • Expected long-term rate of return on plan assets
  • Long-rate return on plan assets
  • Average rate of return on pension plan assets
  • Long-term rate of return expected: Equities
  • Long-term rate of return expected: Bonds
  • Long-term rate of return expected: Others

It excludes:

  • Discount rate
  • Rate of compensation increase
  • Rate of pension increase
  • Inflation rate
Ratios
asset_turn_af, asset_turn_qf, asset_turn_saf

Asset Turnover

Represents asset turnover.

assets_com_eq_af, assets_com_eq_qf, assets_com_eq_saf

Assets to Common Equity

Returns total assets as a percent of common equity. This is calculated as Total Assets (assets) divided by Total Common Equity (com_eq).

assets_eq_af, assets_eq_qf, assets_eq_saf

Assets to Equity (End of Period)

Represents assets as a percent of equity. This is calculated as Total Assets (assets) divided by Total Shareholders' Equity (shldrs_eq).

assets_gr_af, assets_gr_qf, assets_gr_saf

Assets - Total - 1 Year Growth

Represents the one-year growth rate of total assets. This is calculated by taking the year over year percent change of Total Assets (assets).

Note: If the growth goes from negative to positive, the formula will return NA.

assets_per_emp_af

Assets Per Employee

Represents assets per employee. This is calculated as Total Assets (assets) divided by Number of Employees (emp_num).

Note: If the denominator is negative, the formula will return NA.

bnfit_loss_rsrv_tcap_af, bnfit_loss_rsrv_tcap_qf, bnfit_loss_rsrv_tcap_saf

Benefit & Loss Reserve % Total Capital

Represents benefit & loss reserve as a percent of total capital. This is calculated as Benefit & Loss Reserves (ins_rsrv) divided by Total Capital, Including Short-Term Debt (tcap), multiplied by 100.

bps_gr_af, bps_gr_qf, bps_gr_saf

Book Value Per Share - 1 Yr Growth

Represents the one-year growth rate of book value per share. This is calculated by taking the year over year percent change of Book Value Per Share.

Note: If the growth goes from negative to positive, the formula will return NA.

capex_5ygr_af, capex_5ygr_ltm, capex_5ygr_qf, capex_5ygr_saf

Capital Spending - 5Yr Growth Rate

Represents the five year growth rate of capital spending. This is calculated as the compounded growth rate of Capital Expenditures (capex).

capex_assets_af, capex_assets_qf, capex_assets_saf

Capital Exp (Total) % Total Assets

Represents total capital expenditures as a percent of total assets. This is calculated as Capital Expenditures (capex) divided by Total Assets (assets), then multiplied by 100.

If data is requested on a quarterly or semiannual frequency, the formula uses the LTM value for Total Capital Expenditures (capex).

capex_fix_assets_af, capex_fix_assets_qf, capex_fix_assets_saf

Capital Exp (Total) % Gross Fixed Assets

Represents capital expenditures (additions to fixed assets) as a percent of gross property, plant & equipment. This is calculated as Capital Expenditures (Fixed Assets) (capex_fix) divided by Gross Property, Plant & Equipment (ppe_gross), multiplied by 100.

If data is requested on a quarterly or semiannual frequency, the formula uses the LTM value for Capital Expenditures - Additions to Fixed Assets (capex_fix).

capex_sales_af, capex_sales_ltm, capex_sales_qf, capex_sales_saf

Capital Expense % Sales

Represents total capital expenditures as a percent of sales. This is calculated as Capital Expenditures Capital Expenditures (capex) divided by Sales or Revenue ‒ Net (sales), multiplied by 100.

cash_curr_assets_af, cash_curr_assets_qf, cash_curr_assets_saf

Cash & Equiv % Current Assets

Represents cash & short term investments as a percent of total current assets. This is calculated as Cash & Short Term Investments (cash_st) divided by Total Current Assets (assets_curr), multiplied by 100.

Note: If the denominator is negative, the formula will return NA.

cash_div_cf_af, cash_div_cf_ltm, cash_div_cf_qf, cash_div_cf_saf

Cash Dividends/Cash Flow

Represents cash dividends paid as a percent of funds from operations. This is calculated as Total Cash Dividends Paid (div_cf) divided by Funds from Operations (funds_oper_gross), multiplied by 100.

cash_div_covg_ratio_af, cash_div_covg_ratio_ltm, cash_div_covg_ratio_qf, cash_div_covg_ratio_saf

Cash Dividend Coverage Ratio

Represents funds from operations as a percent of common dividends. This is calculated as Funds from Operations (funds_oper_gross) divided by Common Dividends (div_com_cf).

cash_roce_af, cash_roce_qf, cash_roce_saf

Cash Earnings Return on Common Equity

Represents cash earnings return on common equity. This is calculated as Funds from Operations (funds_oper_gross) divided by the average of Total Common Equity (com_eq), multiplied by 100.

Note: If data is requested on a quarterly or semiannual frequency, the formula uses the LTM value for Funds from Operations (funds_oper_gross). If the denominator is negative, the formula will return an NA.

cash_secs_deps

Cash & Secs % Total Deposits

Represents cash & securities as a percent of total deposits. This is calculated as the sum of Cash & Due from Banks (cash_due_fr_bk) and Total Investments (invest) divided by Total Deposits (deps), multiplied by 100.

cf_ps_gr_af, cf_ps_gr_qf, cf_ps_gr_saf

Cash Flow Per Share - 1 Year Growth

Represents the one-year growth rate of cash flow per share. This is calculated by taking the year over year percent change of Net Cash Flow from Operations Per Share.

Note: If the growth goes from negative to positive, the formula will return NA.

cf_roic_af, cf_roic_qf, cf_roic_saf

Cash Flow Return on Average Invested Capital

Returns cash flow return on average invested capital. This is calculated as Net Cash from Operating Activities (oper_cf) divided by the Average Total Invested Capital (avg_invest_cap), multiplied by 100.

Note: If you request data on a quarterly or semiannual frequency, this formula uses the LTM value for Net Cash from Operating Activities (oper_cf). If the denominator is negative, the formula will return NA.

cf_sales_af, cf_sales_ltm, cf_sales_qf, cf_sales_saf

Cash Flow to Sales

Represents cash flow as a percent of sales. This is calculated as Funds from Operations (funds_oper_gross) divided by Net Sales or Revenue (sales), multiplied by 100.

claims_net_prem_af

Claims & Claim Exp % Total Premium Written

Represents claim & claims expense as a percent of net premium written. This is calculated as Total Claim & Loss Expense (loss_claim_exp) divided by Total Premiums Written (prem_written), multiplied by 100.

cogs_sales_af, cogs_sales_ltm, cogs_sales_qf, cogs_sales_saf

Cost of Goods Sold % Sales

Represents cost of goods sold as a percent of sales. This is calculated as Cost of Goods Sold including D&A (cogs) divided by Net Sales or Revenue (sales), multiplied by 100.

Note: If the denominator is negative, the formula will return NA.

com_eq_assets_af, com_eq_assets_qf, com_eq_assets_saf

Common Equity % Total Assets

Represents common equity as a percent of total assets. This is calculated as Common Equity (com_eq) divided by Total Assets (assets), multiplied by 100.

com_eq_deps_af, com_eq_deps_qf, com_eq_deps_saf

Common Equity % Total Deposits

Represents common equity as a percent of total deposits. This is calculated as Common Equity (com_eq) divided by Total Deposits (deps), multiplied by 100.

Note: If the denominator is negative, the formula will return NA.

com_eq_gr

Common Equity - 1 Yr Growth

Represents the one-year growth rate of common equity. This is calculated by taking the year over year percent change of Common Equity (com_eq).

Note: If the growth goes from negative to positive, the formula will return NA.

com_eq_tcap_af, com_eq_tcap_qf, com_eq_tcap_saf

Common Equity % Total Capital

Represents common equity as a percent of total capital. This is calculated as Common Equity (com_eq) divided by Total Capital Including Short-Term Debt (tcap).

Note: If the denominator is negative, the formula will return NA.

cost_debt_af

Weighted Cost of Debt

Represents the weighted average interest rate for the company's fixed-rate, interest-bearing obligations. This is usually found on the footnote of the company's total borrowings/debt and is collected as reported.

curr_ratio_af, curr_ratio_qf, curr_ratio_saf

Current Ratio

Represents the current ratio. This is calculated as Total Current Assets (assets_curr) divided by Total Current Liabilities (liabs_curr).

Note: If the denominator is negative, the formula will return NA.

debt_assets_af, debt_assets_qf, debt_assets_saf

Total Debt % Total Assets

Represents total debt as a percent of total assets. This is calculated as Total Debt (debt) divided by Total Assets (assets), multiplied by 100.

Note: If the denominator is negative, the formula will return NA.

debt_com_eq_af, debt_com_eq_qf, debt_com_eq_saf

Debt % Common Equity

Represents total debt as a percent of common equity. This is calculated as Total Debt (debt) divided by Common Equity (com_eq), multiplied by 100.

Note: If the denominator is negative, the formula will return NA.

debt_ebitda_oper_af, debt_ebitda_oper_qf, debt_ebitda_oper_saf

Total Debt / EBITDA

Represents the Total Debt to EBITDA Ratio. This is calculated as Total Debt (debt) divided by (ebitda_oper).

Note: If the denominator is negative, the formula will return NA.

debt_entrpr_val_af, debt_entrpr_val_qf, debt_entrpr_val_saf

Total Debt to Enterprise Value

Represents total debt to enterprise value. This is calculated as Total Debt (debt) divided by Enterprise Value (entrpr_val).

debt_eq_af, debt_eq_qf, debt_eq_saf

Total Debt % Equity

Represents total debt as a percent of equity. This is calculated as Total Debt (debt) divided by Total Shareholders' Equity (shldrs_eq), multiplied by 100.

Note: If the denominator is negative, the formula will return NA.

debt_serv_af, debt_serv_qf, debt_serv_saf

Debt Service Ratio - Incl ST Debt - Pretax

Returns the debt service ratio including short-term debt (pretax). This is calculated as EBIT - Operating Income (ebit_oper) divided by the sum of the following:

  • Interest Expense, Net of Interest Capitalized (int_exp_net)
  • Interest Capitalized (int_cap)
  • Short-Term Debt and Current Portion of Long-Term Debt (debt_st)

If Interest Capitalized (int_cap) or Short-Term Debt and Current Portion of Long-Term Debt (debt_st) are not available, zero will be substituted.

demand_deps_pct_af

Demand Deposits % Total Deposits

Represents demand deposits as a percent of total deposits. This is calculated as Demand Deposits (deps_demand) divided by Total Deposits (deps), multiplied by 100.

Note: If the denominator is negative, the formula will return NA.

dep_accum_fix_assets

Deprec (Accum) % Gross Fixed Assets

Represents accumulated depreciation as a percent of gross fixed assets. This is calculated as Accumulated Depreciation (ppe_dep) divided by Property, Plant & Equipment ‒ Gross (ppe_gross), multiplied by 100.

Note: If the denominator is negative, the formula will return NA.

deps_assets

Deposits (Total) % Total Assets

Represents total deposits as a percent of total assets. This is calculated as Total Deposits (deps) divided by Total Assets (assets), multiplied by 100.

Note: If the denominator is negative, the formula will return NA.

div_yld_af, div_yld_saf, div_yld_cf

Dividend Yield

Represents the dividend yield. This is calculated as Dividends Per Share divided by Price - Close (price_close_fp), multiplied by 100.

Note: If the denominator is negative, the formula will return NA.

div_yld_secs_af, div_yld_secs_saf, div_yld_secs_cf

Dividend Yield - Security

Represents dividend yield (security). This is calculated as the security level of Dividends Per Share divided by Price - Close (price_close_fp), multiplied by 100.

Note: If the denominator is negative, the formula will return NA.

dps_gr_af, dps_gr_ltm, dps_gr_saf

Dividends Per Share - 1 Year Growth

Represents the one-year growth rate of dividends per share. This is calculated by taking the year over year percent change of Dividends per Share.

Note: If the growth goes from negative to positive, the formula will return NA.

earn_assets_avail_funds_af, earn_assets_avail_funds_qf, earn_assets_avail_funds_saf

Earning Assets % Total Available Funds

Represents earning assets as a percent of total available funds. This is calculated as the sum of the following:

  • Total Investments (invest)
  • Net Loans (loan_net)
  • Total Accounts Receivable (receiv_tot)

Divided by the sum of Total Deposits (deps) and Total Capital Including Short Term Debt (tcap), multiplied by 100.

Note: Zero will be substituted for the following if not available: Net Loans (loan_net), Total Accounts Receivable (receiv_tot), and Total Deposits (deps).

earn_assets_eff_af

Earning Assets - Efficiency of

Returns efficiency of earning assets. This is calculated as the sum of the following:

  • Total Interest Income (int_inc)
  • Trading Account Income (trade_inc)
  • Foreign Exchange Income (for_exch_inc)
  • Investment Income (invest_inc)
  • Gains/Losses on Sale of Securities - Pretax (real_gain)

Divided by the sum of the two fiscal period average of Total Investments (bk_invest_tot) and the two fiscal period average of Net Loans (loan_net), multiplied by 100.

Note: Zero will be substituted for the following if not available: Trading Account Income (trade_inc), Foreign Exchange Income (for_exch_inc), and Investment Income (invest_inc).

earn_assets_pct_af, earn_assets_pct_qf, earn_assets_pct_saf

Earning Assets % Total Assets

Represents earning assets as a percent of total assets. This is calculated as the sum of the following:

  • Total Investments (invest)
  • Net Loans (loan_net)
  • Total Accounts Receivable (receiv_tot)

Divided by Total Assets (assets) minus Customer Liability on Acceptances (Assets) (cust_accept), multiplied by 100.

Note: If Customer Liability on Acceptance (cust_accept) or Total Accounts Receivable (receiv_tot) are not available, zero will be substituted.

earn_yld_af, earn_yld_qf, earn_yld_saf, earn_yld_cf

Earnings Yield

Represents earnings yield. This is calculated as Earnings Per Share - Fiscal Period divided by Price - Close (price_close_fp), multiplied by 100.

Note: If the denominator is negative, the formula will return NA.

ebit_oper_fix_chrg_covg_af, ebit_oper_fix_chrg_covg_qf, ebit_oper_fix_chrg_covg_saf

EBIT to Fixed Charge Coverage

This item represents earnings before interest & taxes as a percent of fixed charge coverage. This is calculated as EBIT (ebit_oper) divided by the sum of the following:

  • Interest Expense on Debt (int_exp_debt)
  • Preferred Dividends (div_pfd) divided by (1-Tax Rate (tax_rate))/100

Note: If Preferred Dividends (div_pfd) and Tax Rate (tax_rate) are not available, zero will be substituted. If the denominator is negative, the formula will return NA.

ebit_oper_int_covg_af, ebit_oper_int_covg_qf, ebit_oper_int_covg_saf

EBIT Interest Coverage

Represents the ratio of earnings before interest and taxes (EBIT) to the interest expense. This is calculated as EBIT (Operating Income) (ebit_oper) divided by the sum of Interest Expense on Debt (int_exp_net) and Interest Capitalized (int_cap).

Note: If Interest Capitalized is not available, zero will be substituted.

ebit_oper_mgn_af, ebit_oper_mgn_ltm, ebit_oper_mgn_qf, ebit_oper_mgn_saf

EBIT Margin

Returns the EBIT margin. This is calculated as EBIT - Operating Income (ebit_oper) divided by Net Sales (sales). The result is then multiplied by 100.

Note: If the denominator is negative, the formula will return NA.

ebit_oper_roa_af, ebit_oper_roa_qf, ebit_oper_roa_saf

Return on Average Assets (EBIT)

Represents the ratio of earnings before interest and taxes (EBIT) to the average assets. This is calculated as EBIT - Operating Income (ebit_oper) divided by Average of Total Assets (avg_assets). The result is then multiplied by 100.

Note: If the denominator is negative, the formula will return NA.

ebitda_oper_mgn_af, ebitda_oper_mgn_ltm, ebitda_oper_mgn_qf, ebitda_oper_mgn_saf

EBITDA Margin

Returns the EBITDA margin. This is calculated as EBITDA (Operating Income Plus Depreciation & Amortization) (ebitda_oper) divided by Net Sales (sales). The result is then multiplied by 100.

Note: If the denominator is negative, the formula will return NA.

eff_int_rate_af, eff_int_rate_qf, eff_int_rate_saf

Interest Rate - Effective

Represents the ratio of interest expense to total debt. This is calculated as Interest Expense on Debt (int_exp_debt) divided by the sum of Short-Term Debt and Current Portion of Long-Term Debt (debt_st) and Long-Term Debt (debt_lt), multiplied by 100.

emp_gr_af

Employees - Total - 1 Yr Growth

Represents the one-year growth in employees. This is calculated as the year-over-year percent change in Employees (emp_num), multiplied by 100.

Note: If the growth goes from negative to positive, the formula will return NA.

entrpr_val_af, entrpr_val_qf, entrpr_val_saf

Enterprise Value

Represents enterprise value. This is calculated as: Price Close: Fiscal Period (price_close_fp) * Common Shares Used to Calculate Fully Diluted Earnings Per Share

  • Preferred Stock: Carrying Value (pfd_stk) + Total Debt (debt) + Accumulated Minority Interest: Total (min_int_accum)
  • Cash & Short-Term Investments (cash_st)

Note: If Common Shares Used to Calculate Fully Diluted Earnings Per Share is not available, then Common Shares Used to Calculate EPS - Basic will be substituted. If Common Shares Used to Calculate EPS - Basic is not available, then Common Shares Outstanding will be substituted.

If Cash & Short-Term Investments (cash_st) is not available, then Cash & Due from Banks (cash_due_fr_bk) will be substituted.

Zero will be returned for the following if not available: Preferred Stock - Carrying Value (pfd_stk), Total Debt (debt) Accumulated Minority Interest - Total (min_int_accum), Cash & Short-Term Investments (cash_st), and Cash & Due from Banks (cash_due_fr_bk).

entrpr_val_ebit_oper_af, entrpr_val_ebit_oper_qf, entrpr_val_ebit_oper_saf

Enterprise Value to EBIT

Represents Enterprise Value to EBIT. This is calculated as Enterprise Value (entrpr_val) divided by EBIT - Operating Income (ebit_oper).

Note: If the denominator is negative, the formula will return NA.

entrpr_val_ebitda_oper_af, entrpr_val_ebitda_oper_qf, entrpr_val_ebitda_oper_saf

Enterprise Value to EBITDA

Represents Enterprise Value to EBITDA. This is calculated as Enterprise Value (entrpr_val) divided by EBITDA (Operating Income Plus Depreciation & Amortization) (ebitda_oper).

Note: If the denominator is negative, the formula will return NA.

entrpr_val_sales_af, entrpr_val_sales_qf, entrpr_val_sales_saf

Enterprise Value to Sales

Represents enterprise value to sales. This is calculated as Enterprise Value (entrpr_val) divided by Net Sales or Revenue (sales).

Note: If data requested is on a quarterly or semiannual frequency, the formula will use the LTM value of Net Sales (sales).

eps_basic_gr_af, eps_basic_gr_ltm, eps_basic_gr_qf, eps_basic_gr_saf

EPS - Basic - Before Extras - 1 Yr Growth

Represents the one-year growth in basic EPS before extraordinary items. This is calculated as the year-over-year percent change in Earnings Per Share - Fiscal Period, multiplied by 100.

Note: If the growth goes from negative to positive, the formula will return NA.

eps_dil_gr_af, eps_dil_gr_qf, eps_dil_gr_saf

EPS - Diluted - Before Extras - % Change

Represents the one-year growth in diluted EPS before extraordinary items. This is calculated as the year-over-year percent change in Earnings Per Share - Fully Diluted. The result is then multiplied by 100.

exp_ratio_af

Expense Ratio

Represents the expense ratio. This is calculated as Selling, General & Administrative Expense (sga) divided by Premiums Earned (prem_earn), multiplied by 100.

fix_assets_com_eq

Fixed Assets % Common Equity

Represents fixed assets as a percent of common equity. This is calculated as Property, Plant, & Equipment - Net (ppe_net) divided by Common Equity (com_eq), multiplied by 100.

Note: If the denominator is negative, the formula will return NA.

for_asset_turn_af

Foreign Asset Turnover

Represents foreign asset turnover. This is calculated as International Sales (sales_intl) divided by International Assets (assets_intl).

for_assets_pct_af

Foreign Assets % Total Geographic Segment Assets

Represents foreign assets as a percent of total geographic segment assets. This is calculated as International Assets (assets_intl) divided by Total Geographic Segment Assets (assets_geo_seg), multiplied by 100.

for_deps_pct_af

Foreign Office Deposits % Total Deposits

Represents foreign office deposits as a percent of total deposits. This is calculated as Foreign Office Deposits (deps_for) divided by Total Deposits (deps), multiplied by 100.

for_inc_pct_af

Foreign Income % Total Geographic Segment Income

Represents foreign income as a percent of total geographic segment operating income. This is calculated as International Operating Income (oper_inc_intl) divided by Total Geographic Segment Operating Income (oper_inc_geo_seg), multiplied by 100.

for_net_mgn_af

Foreign Income Margin

Represents foreign income margin. This is calculated as International Operating Income (oper_inc_intl) divided by International Sales (sales_intl), multiplied by 100.

for_roa_af

Foreign Return on Assets

Represents foreign return on assets. This is calculated as International Operating Income (oper_inc_intl) divided by International Assets (assets_intl), multiplied by 100.

for_sales_pct_af

Foreign Sales % Total Geographic Segment Sales

Represents foreign sales as a percent of total geographic segment sales. This is calculated as International Sales (sales_intl) divided by Total Geographic Segment Sales (sales_geo_seg), multiplied by 100.

gross_cf_debt_af, gross_cf_debt_qf, gross_cf_debt_saf

Gross Cash Flow % Total Debt

Represents cash flow as a percent of total debt. This is calculated as Funds from Operations (funds_oper_gross) divided by Total Debt (debt), multiplied by 100.

Note: If data is requested on a quarterly or semiannual frequency, an LTM value will be used for Funds from Operations (funds_oper_gross).

gross_mgn_af, gross_mgn_ltm, gross_mgn_qf, gross_mgn_saf

Gross Income Margin

Represents gross income margin. This is calculated as Gross Income (gross_inc) divided by Net Sales or Revenue (sales), multiplied by 100.

Note: If the denominator is negative, the formula will return NA.

ins_rsrv_gr

Insurance Reserves - 1 Yr Growth

Represents the one-year growth in insurance reserves. This is calculated as the year-over-year percent change in Benefit & Loss Reserves (ins_rsrv), multiplied by 100.

Note: If the growth goes from negative to positive, the formula will return NA.

int_exp_ib_liabs_af, int_exp_ib_liabs_qf, int_exp_ib_liabs_saf

Interest Exp (Total) % Interest Bearing Liabs

Represents total interest expense as a percent of interest bearing liabilities. This is calculated as Total Interest Expense (int_exp_tot) divided by the following calculation: Average of Short-Term Debt and Current Portion of Long-Term Debt (debt_st) + Average of Long-Term Debt (debt_lt) + Average of Total Deposits (deps)

The result is then multiplied by 100.

Note: If you request data on a quarterly or semiannual frequency, an LTM value is used for Total Interest Expense (int_exp_tot).

int_inc_avg_deps_af, int_inc_avg_deps_qf, int_inc_avg_deps_saf

Interest Income (Net) % Average Deposits

Represents net interest income as a percent of average deposits for the period and date(s) requested.

This is calculated as Net Interest Income (int_inc_net) divided by the average of Total Deposits (deps),multiplied by 100.

Notes: If the denominator is negative, the formula will return an N/A. If you request data on a quarterly or semiannual frequency, an LTM value is used for Net Interest Income (int_inc_net).

int_inc_earn_assets_af, int_inc_earn_assets_qf, int_inc_earn_assets_saf

Interest Income (Total) % Earning Assets

Represents total interest income as a percent of earning assets for the period and date(s) requested.

This is calculated as Total Interest Income (int_inc) divided by the sum of the average of Total Investments - Banks (bk_invest_tot) and the average of Net Loans (loan_net).

The result is then multiplied by 100.

Notes: If the denominator is negative, the formula will return an N/A. If you request data on a quarterly or semiannual frequency, an LTM value is used for Total Interest Income (int_inc).

int_mgn_af, int_mgn_qf, int_mgn_saf

Net Interest Margin Banks Only

Represents the difference between Interest income and Interest expense, both based on earnings assets, either total or average earnings assets. This item is expressed as a percentage.

This item may also be referred to as Net Interest Yield, Net Yield on Average Interest-Earning Assets, Net Average Yield on Interest-Earning Assets or Net Interest Income as a Percentage of Average Interest-Earning Assets.

inven_curr_assets_af, inven_curr_assets_qf, inven_curr_assets_saf

Inventories % Current Assets

Represents inventories as a percent of current assets for the period and date(s) requested.

This is calculated as Inventories (INVEN) divided by Total Current Assets (assets_curr), multiplied by 100.

Note: If the denominator is negative, the formula will return an N/A.

inven_days

Inventories - Days Held

Represents inventories over days held for the period and date(s) requested.

This is calculated as 365 divided by Inventory Turnover (COGS over Inventory) (inven_turn).

Note: If the denominator is negative, the formula will return an N/A.

inven_turn_af, inven_turn_qf, inven_turn_saf

Inventory Turnover

Represents inventory turnover for the period and date(s) requested.

This is calculated as Cost of Goods Sold (cogs) divided by the two fiscal period average of Inventories (inven).

Note: If you request data on a quarterly or semiannual frequency, Inventory Turnover uses the LTM value for Cost of Goods Sold (cogs).

invest_assets_deps

Invested Assets % Total Deposits

Represents invested assets as a percent of total deposits for the period and date(s) requested.

This is calculated as Total Investments (invest) divided by Total Deposits (deps), multiplied by 100.

invest_assets_liabs_af

Invested Assets % Liabilities

Represents invested assets as a percent of liabilities for the period and date(s) requested.

This is calculated as Total Investments (invest) divided by the following calculation: Total Liabilities (liabs) minus Customer Liability on Acceptances (Assets) (cust_accept) minus Custody Securities (secs_custody)

The result is then multiplied by 100.

If Custody Securities (secs_custody) is not available, zero will be substituted.

invest_assets_loan_deps

Invested Assets + Loans % Total Deposits

Represents invested assets and loans as a percent of total deposits for the period and date(s) requested.

This is calculated as the sum of Total Investments (invest) and Net Loans (loan_net).

The result is then divided by Total Deposits (deps) and multiplied by 100.

invest_assets_pct_af, invest_assets_pct_qf, invest_assets_pct_saf

Invested Assets % Assets

Represents invested assets as a percent of assets for the period and date(s) requested.

This is calculated as Total Investments (invest) divided by the following calculation: Total Assets (assets) minus Customer Liability on Acceptances (Assets) (cust_accept) minus Custody Securities (secs_custody)

The result is then multiplied by 100.

If Customer Liability on Acceptances (Assets) (cust_accept) or Custody Securities (sec_custody) are not available, zero will be substituted.

invest_inc_invest_assets_af, invest_inc_invest_assets_qf, invest_inc_invest_assets_saf

Investment Income % Invested Assets

Represents investment income as a percent of invested assets for the period and date(s) requested.

This is calculated as Investment Income (invest_inc) divided by Total Investments (invest), multiplied by 100.

invest_tcap_af, invest_tcap_qf, invest_tcap_saf

Investments (Total) % Total Capital

Represents total investments as a percent of total capital for the period and date(s) requested.

This is calculated as Total Investments (invest) divided by Total Capital Including Short-Term Debt (tcap), multiplied by 100.

invest_yld_af, invest_yld_qf, invest_yld_saf

Yield on Investment

Represents yield on investment for the period and date(s) requested.

This is calculated as Investment Income (invest_inc) divided by the two fiscal period average of Total Investments (bk_invest_tot), multiplied by 100.

Note: If the denominator is negative, the formula will return an N/A. If you request data on a quarterly or semiannual frequency, the formula uses the LTM value for Investment Income (invest_inc).

life_ins_af

Life Insurance in Force Insurance Companies Only

Represents the aggregate of the face amount of coverage paid up, or on which premiums are still being paid, as issued by a life insurance company.

loan_assets_af, loan_assets_qf, loan_assets_saf

Loans (Total) % Total Assets

Represents total loans as a percent of total assets for the period and date(s) requested.

This is calculated as Total Loans (loan_gross) divided by Total Assets (assets), multiplied by 100.

Note: If the denominator is negative, the formula will return an N/A.

loan_deps_af, loan_deps_qf, loan_deps_saf

Loans (Total) % Total Deposits

Represents total loans as a percent of total deposits for the period and date(s) requested.

This is calculated as Total Loans (loan_gross) divided by Total Deposits (deps), multiplied by 100.

Note: If the denominator is negative, the formula will return an N/A.

loan_gr

Loans - Total - 1 Yr Growth

Represents the one year growth rate of loans for the period and date(s) requested.

This is calculated by taking the year over year percent change of Net Loans (loan_net).

Note: If the growth goes from negative to positive, the formula will return an NA.

loan_loss_actual_rsrv_af

Loan Losses (Actual) % Loan Loss Reserve

Represents loan losses as a percent of loan loss reserve for the period and date(s) requested.

This is calculated as Net Loan Losses (loan_loss_act) divided by Reserve for Loan Losses (loan_rsrv), multiplied by 100.

loan_loss_covg_af

Loan Loss Coverage

Represents loan loss coverage for the period and date(s) requested.

This is calculated as the sum of Pretax Income (ptx_inc) and Provision for Loan Losses (loan_loss_prov). The result is then divided by Net Loan Losses (loan_loss_act).

loan_loss_pct_af

Loan Losses (Net) % Total Loans

Represents loan losses as a percent of total loans for the period and date(s) requested.

This is calculated as Net Loan Losses (loan_loss_act) divided by the result of Total Loans (loan_gross) minus Interbank Loans (loan_bk). The result is then multiplied by 100. If Interbank Loans (loan_bk) is not available, zero will be substituted.

loan_loss_prov_pct_af, loan_loss_prov_pct_qf, loan_loss_prov_pct_saf

Loan Losses Provision % Total Loans

Represents loan losses provision as a percent of total loans for the period and date(s) requested.

This is calculated as Provision for Loan Losses (loan_loss_prov) divided by Total Loans (loan_gross), multiplied by 100.

Note: If the denominator is negative, the formula will return an N/A.

loan_loss_rsrv_assets

Loan Loss Reserves % Total Assets

Represents loan losses reserves as a percent of total assets for the period and date(s) requested.

This is calculated as Reserve for Loan Losses (loan_rsrv) divided by Total Assets (assets), multiplied by 100.

Note: If the denominator is negative, the formula will return an N/A.

loan_loss_rsrv_pct_af, loan_loss_rsrv_pct_qf, loan_loss_rsrv_pct_saf

Loan Losses Reserves % Total Loans

Represents loan losses reserves as a percent of total loans for the period and date(s) requested.

This is calculated as Reserve for Loan Losses (loan_rsrv) divided by Total Loans (loan_gross), multiplied by 100.

Note: If the denominator is negative, the formula will return an N/A.

loan_loss_rsrv_tcap

Loan Loss Reserves % Total Capital

Represents loan loss reserves to total capital for the period and date(s) requested in local currency by default.

This is calculated as Reserve for Loan Losses (loan_rsrv) divided by Total Capital Including ST Debt (tcap), multiplied by 100.

Note: If the denominator is negative, the formula will return an N/A.

loan_tcap_af, loan_tcap_qf, loan_tcap_saf

Loans (Total) / Total Capital

Represents total loans as a percent of total capital for the period and date(s) requested in local currency by default.

This is calculated as Loans - Total (loan_gross) divided by Total Capital Including ST Debt (tcap), multiplied by 100.

Note: If the denominator is negative, the formula will return an N/A.

loss_exp_ratio_af

Loss & Expense Ratios Combined

Represents loss & expense ratios combined for the period and date(s) requested in local currency by default.

This is calculated as the sum of Loss Ratio (loss_ratio) and Expense Ratio (exp_ratio).

loss_ratio_af, loss_ratio_ltm, loss_ratio_qf, loss_ratio_saf

Loss Ratio

Represents the loss ratio for the period and date(s) requested in local currency by default.

This is calculated as Claim & Loss Expense - Total (loss_claim_exp) divided by Premiums Earned (prem_earn), multiplied by 100.

Note: If the denominator is negative, the formula will return an N/A.

ltd_com_eq_af, ltd_com_eq_qf, ltd_com_eq_saf

Long Term Debt % Common Equity

Represents long term debt as a percent of common equity for the period and date(s) requested in local currency by default.

This is calculated as Long-Term Debt (debt_lt) divided by Common Equity (com_eq), multiplied by 100.

Note: If the denominator is negative, the formula will return an N/A.

ltd_tcap_af, ltd_tcap_qf, ltd_tcap_saf

Long Term Debt % Total Capital

Represents long term debt as a percent of total capital for the period and date(s) requested in local currency by default.

This is calculated as Long-Term Debt (debt_lt) divided by Total Capital Including ST Debt (tcap), multiplied by 100.

Note: If the denominator is negative, the formula will return an N/A.

min_int_tcap_af, min_int_tcap_qf, min_int_tcap_saf

Accumulated Minority Interest % Total Capital

Represents minority interest as a percent of total capital for the period and date(s) requested in local currency by default.

This is calculated as Accumulated Minority Interest (min_int_accum) divided by Total Capital including Short-Term Debt (tcap), multiplied by 100.

Note: If the denominator is negative, the formula will return an N/A.

mkt_val

Market Value - using Period End Price

Represents market value using fiscal period-end price for the period and date(s) requested in local currency by default.

This is calculated as Price - Close (price_close_fp) multiplied by Common Shares Outstanding.

mkt_val_gr

Market Value - 1 Yr Growth

Represents the one-year growth rate of market value for the period and date(s) requested in local currency by default.

This is calculated by taking the year over year percent change of Market Value - Using Fiscal Period End Price (mkt_val).

Note: If the growth goes from negative to positive, the formula will return an NA.

mkt_val_public

Market Capitalization - Public

Represents market capitalization for the period and date(s) requested in local currency by default.

This is calculated as: Price - Close for Calendar Period End (price_close_cp) multiplied by Common Shares Outstanding minus Closely-Held Shares (shs_closely_held)

mkt_val_secs

Market Value - using Period End Price - Security

Represents market value using fiscal period-end price for the period and date(s) requested in local currency by default.

This is calculated as Price - Close (price_close_fp) multiplied by Common Shares Outstanding.

net_cap_require_af

Net Capital Requirement Banks and Investment Companies Only

Securities brokers are subject to the "Uniform Net Capital Rule" of the Securities and Exchange Commission. Under the alternate method permitted by the rule, required net capital shall not be less than two percent of aggregate debit items arising from client transactions, as defined. The New York Stock Exchange, Inc. may also require a member organization to reduce its business if its net capital is less than four percent of aggregate debit items and may prohibit a member firm from expanding its business and declaring cash dividends if its net capital is less than five percent of aggregate debit balances.

net_cf_debt_af, net_cf_debt_qf, net_cf_debt_saf

Cash Flow (Net) % Total Debt

Represents net cash flow as a percent of total debt for the period and date(s) requested in local currency by default.

This is calculated as Net Cash from Operating Activities (oper_cf) divided by Total Debt (debt), multiplied by 100.

If you request data on a quarterly or semiannual frequency, the formula uses the LTM value for Net Cash from Operating Activities (oper_cf).

net_inc_bef_xord_gr_af, net_inc_bef_xord_gr_ltm, net_inc_bef_xord_gr_qf, net_inc_bef_xord_gr_saf

Net Income - Before Extras - 1 Yr Growth

Represents the one year growth rate of net income before extraordinaries for the period and date(s) requested in local currency by default.

This is calculated by taking the year over year percent change of Net Income (net_inc).

Note: If the growth goes from negative to positive, the formula will return an NA.

net_inc_per_emp_af

Net Income/Employee - Most Recent FY

Represents net income per employee as of the most recent fiscal year for the period and date(s) requested in local currency by default.

This is calculated as Net Income (net_inc) divided by the Number of Employees (emp_num).

Note: If the denominator is negative, the formula will return an N/A.

net_int_inc_earn_assets_af, net_int_inc_earn_assets_qf, net_int_inc_earn_assets_saf

Interest Income (Net) % Earn Assets

Represents net interest income as a percent of earn assets for the period and date(s) requested in local currency by default.

This is calculated as Net Interest Income (int_inc_net) divided by the sum of the the two fiscal period average of Total Investments (bk_invest_tot) and the two fiscal period average of Net Loans (loan_net), multiplied by 100.

If you request data on a quarterly or semiannual frequency, the formula uses the LTM value for Net Interest Income (int_inc_net).

net_mgn_af, net_mgn_ltm, net_mgn_qf, net_mgn_saf

Net Income Margin

Represents the net income margin for the period and date(s) requested.

This is calculated as Net Income (net_inc) divided by Net Sales or Revenue (sales), multiplied by 100.

Note: If the denominator is negative, the formula will return an N/A.

net_mgn_gr_af, net_mgn_gr_ltm, net_mgn_gr_qf, net_mgn_gr_saf

Net Income Margin - 1 Yr Growth

Represents the one year growth rate of net income margin.

This is calculated by taking the year over year percent change of Net Income Margin (net_mgn).

Note: If the growth goes from negative to positive, the formula will return an NA.

non_int_inc_rev_af, non_int_inc_rev_ltm, non_int_inc_rev_qf, non_int_inc_rev_saf

Non-Interest Income % Total Revs

Represents non-interest income as a percent of total revenue for the period and date(s) requested in local currency by default.

This is calculated as Non-Interest Income (non_int_inc) divided by Net Sales or Revenue (sales), multiplied by 100.

Note: If the denominator is negative, the formula will return an N/A.

nonperf_loan_com_eq_af

Non-Performing Loans % Common Equity

Represents non-performing loans as a percent of common equity for the period and date(s) requested in local currency by default.

This is calculated as Non-Performing Loans (loan_nonperf) divided by Common Equity (com_eq), multiplied by 100.

nonperf_loan_loss_rsrv_af

Non-Performing Loans % Loan Loss Reserves

Represents non-performing loans as a percent of reserve for loan losses for the period and date(s) requested in local currency by default.

This is calculated as Non-Performing Loans (loan_nonperf) divided by Reserve for Loan Losses (loan_rsrv), multiplied by 100.

nonperf_loan_pct

Non-Performing Loans % Total Loans

Represents non-performing loans as a percent of total loans for the period and date(s) requested in local currency by default. This is calculated as Non-Performing Loans (loan_nonperf) divided by Total Loans (loan_gross), multiplied by 100.

oper_cf_fix_chrg_af, oper_cf_fix_chrg_ltm, oper_cf_fix_chrg_qf, oper_cf_fix_chrg_saf

Operating Cash Flow to Fixed Charges (Interest & Dividend)

Represents operating cash flow as a percent of fixed charges (interest & dividend) for the period and date(s) requested in local currency by default.

This is calculated as Funds from Operations (funds_oper_gross) divided by the sum of Interest Expense on Debt (int_exp_debt) and (Preferred Dividend Requirements (div_pfd) divided by 1 minus the Tax Rate (tax_rate) divided by 100).

If Preferred Dividend Requirements (div_pfd) or the Tax Rate (tax_rate) are not available, zero will be subsituted.

oper_inc_gr_af, oper_inc_gr_ltm, oper_inc_gr_qf, oper_inc_gr_saf

Operating Income - 1 Yr Growth

Represents the one year growth rate of operating income for the period and date(s) requested.

This is calculated by taking the year over year percent change of Operating Income (oper_inc).

Note: If the growth goes from negative to positive, the formula will return an NA.

oper_inc_prem_earn_af, oper_inc_prem_earn_ltm, oper_inc_prem_earn_qf, oper_inc_prem_earn_saf

Operating Income % Premiums Earned

Represents operating income as a percent of Premiums Earned for the period and date(s) requested.

This is calculated as Operating Income (oper_inc) divided by Premiums Earned (prem_earn), multiplied by 100.

oper_inc_prem_written_af

Operating Income % Total Premiums Written

Represents operating income as a percent of Premiums Written for the period and date(s) requested.

This is calculated as Operating Income (oper_inc) divided by Premiums Written (prem_written), multiplied by 100.

oper_inc_tcap_af, oper_inc_tcap_qf, oper_inc_tcap_saf

Operating Income % Total Capital

Represents operating income as a percent of Total Capital for the period and date(s) requested.

This is calculated as Operating Income (oper_inc) divided by Capital - Total Including Short-Term Debt (tcap), multiplied by 100.

Notes: If the denominator is negative, the formula will return an N/A. If you request data on a quarterly or semiannual frequency, the formula uses the LTM value for Operating Income (oper_inc).

oper_mgn_af, oper_mgn_ltm, oper_mgn_qf, oper_mgn_saf

Operating Margin

Represents operating margin for the period and date(s) requested.

This is calculated as Operating Income (oper_inc) divided by Net Sales or Revenue (sales), multiplied by 100.

Note: If the denominator is negative, the formula will return an N/A.

pay_acct_sales_af, pay_acct_sales_qf, pay_acct_sales_saf

Accounts Payable to Sales

Represents accounts payable as a percent of sales for the period and date(s) requested.

This is calculated as Accounts Payable (pay_acct) divided by Sales / Revenues- Total (sales), multiplied by 100. If the denominator is negative, the formula will return an N/A. If you request data on a quarterly or semiannual frequency, the formula uses the LTM value for Sales / Revenues- Total (sales).

pay_out_ratio_af

Dividend Payout Ratio

Represents the dividend payout ratio for the period and date(s) requested.

This is calculated as Dividends Per Share divided by Earnings Per Share - Fiscal Period (eps), multiplied by 100.

Note: If the denominator is negative, the formula will return an N/A.

pay_turn_days

Days of Payables Outstanding

Represents days of payables outstanding for the period and date(s) requested.

This is calculated as 365 divided by Payables Turnover (pay_turn).

If the denominator is negative, the formula will return an N/A.

pbk_cf, pbk_af, pbk_qf, pbk_saf

Price to Book

Represents price to book value using price as of the last trading day for the period and date(s) requested in local currency by default.

This is calculated as Price - Close (price_close_fp) divided by Book Value Per Share.

Note: If the denominator is negative, the formula will return an N/A.

pbk_tang_af, pbk_tang_qf, pbk_tang_saf

Price to Tangible Book Value

Represents price to tangible book value using price as of the last trading day for the period and date(s) requested in local currency by default.

This is calculated as Price - Close (price_close_fp) divided by Tangible Book Value Per Share.

Note: If the denominator is negative, the formula will return an N/A.

pcf_cf, pcf_af, pcf_qf, pcf_saf

Price to Cash Flow Ratio - Closing Price as of Fiscal Period End

Represents price to cash flow ratio for the period and date(s) requested.

This is calculated as Price - Close (price_close_fp) divided by Net Cash Flow from Operations Per Share.

Note: If the denominator is negative, the formula will return an N/A.

pe_cf, pe_af, pe_qf, pe_saf

Price to Earnings

Represents price to earnings per share for the period and date(s) requested.

This is calculated as Price - Close (price_close_fp) divided by Earnings Per Share - Fiscal Period.

Note: For quarterly or semi-annual periodicities, this formula uses a 12-month Earnings Per Share figure. If the denominator is negative, the formula will return an N/A.

pe_dil_af, pe_dil_qf, pe_dil_saf

Price to Earnings - Diluted

Represents Price to Earnings - Diluted for the period and date(s) requested in local currency by default.

This is calculated as Price - Close (price_close_fp) divided by EPS - Fully Diluted.

Note: For quarterly or semi-annual periodicities, this formula uses a 12-month EPS-Fully Diluted figure. If the denominator is negative, the formula will return an N/A.

pfcf_af, pfcf_qf, pfcf_saf

Price to Free Cash Flow

Represents price to free cash flow for the period and date(s) requested in local currency by default.

This is calculated as Price - Close (price_close_fp) divided by the result of Free Cash Flow (free_cf) divided by Common Shares Used to Calculate Fully Diluted Earnings Per Share.

If Common Shares Used to Calculate Fully Diluted Earnings Per Share is not available, then Common Shares Used to Calculate Basic Earnings Per Share will be substituted.

Note: If the denominator is negative, the formula will return an N/A.

pfd_stk_tcap_af, pfd_stk_tcap_qf, pfd_stk_tcap_saf

Preferred Stock % Total Capital

Represents preferred stock as a percent of total capital for the period and date(s) requested.

This is calculated as Preferred Stock (Carrying Value) (pfd_stk) divided by Total Capital, Including ST Debt (tcap), multiplied by 100.

Note: If the denominator is negative, the formula will return an N/A.

prem_written_com_eq_af

Total Premiums Written % Common Equity

Represents net premiums written as a percent of common equity for the period and date(s) requested.

This is calculated as Total Premiums Written (prem_written) divided by the two fiscal period average of Common Equity (com_eq), multiplied by 100.

Note: If the denominator is negative, the formula will return an N/A.

psales_cf, psales_af, psales_qf, psales_saf

Price to Sales

Represents price to sales using price as of the last trading day for the period and date(s) requested in local currency by default.

This is calculated as Price - Close (price_close_fp) divided by Sales Per Share.

Note: If the denominator is negative, the formula will return an N/A.

psales_dil_af, psales_dil_qf, psales_dil_saf

Price to Sales - Diluted

Represents Price to Sales - Diluted for the period and date(s) requested.

This is calculated as Price - Close (price_close_fp) divided by the result of Net Sales or Revenue (sales) divided by Common Shares Outstanding Used to Calculate EPS - Diluted.

If Common Shares Outstanding Used to Calculate EPS - Diluted is not available, Common Shares Outstanding Used to Calculate EPS - Basic will be used. If Common Shares Outstanding Used to Calculate EPS - Basic is not available, Common Shares Outstanding Used to Calculate EPS will be used. If Common Shares Outstanding Used to Calculate EPS is not available, Common Shares Outstanding - Security will be used.

Note: If the denominator is negative, the formula will return an N/A.

ptx_mgn_af, ptx_mgn_ltm, ptx_mgn_qf, ptx_mgn_saf

Pretax Margin

Represents pretax margin for the period and date(s) requested.

This is calculated as Pretax Income (ptx_inc) divided by Net Sales or Revenue (sales), multiplied by 100.

Note: If the denominator is negative, the formula will return an N/A.

quick_ratio_af, quick_ratio_qf, quick_ratio_saf

Quick Ratio

Represents the quick ratio for the period and date(s) requested.

This is calculated as the difference of Current Assets - Total (assets_curr) and Inventories (inven), divided by Current Liabilities - Total (liabs_curr).

Note: If the denominator is negative, the formula will return an N/A.

rd_sales_af, rd_sales_ltm, rd_sales_qf, rd_sales_saf

Research & Development % Sales

Represents research and development as a percent of sales for the period and date(s) requested.

This is calculated as Research and Development Expense (rd_exp) divided by Net Sales or Revenue (sales), multiplied by 100.

Note: If the denominator is negative, the formula will return an N/A.

receiv_curr_assets_af, receiv_curr_assets_qf, receiv_curr_assets_saf

Receivables % Current Assets

Represents receivables as a percent of current assets for the period and date(s) requested.

This is calculated as Total Accounts Receivables (receiv_tot) divided by Total Current Assets (assets_curr), multiplied by 100.

Note: If the denominator is negative, the formula will return an N/A.

receiv_turn_af, receiv_turn_qf, receiv_turn_saf

Receivables Turnover

Represents receivables turnover for the period and date(s) requested.

This is calculated as Net Sales or Revenue (sales) divided by the two fiscal period average of Net Receivables (receiv_tot).

Note: If the denominator is negative, the formula will return an N/A. If you request data on a quarterly or semiannual frequency, Receivables Turnover uses the LTM value for Net Sales or Revenue (sales).

receiv_turn_days

Receivables Days

Represents receivables days for the period and date(s) requested.

This is calculated as 365 divided by Receivables Turnover (receiv_turn).

Note: If the denominator is negative, the formula will return an N/A.

reinvest_rate_af, reinvest_rate_qf, reinvest_rate_saf

Reinvestment Rate Returns reinvestment rate for the period and date(s) requested.

This is calculated as: Net Income (net_inc) minus Preferred Dividend Requirements (div_pfd) minus Common Dividends, Total (div_com_cf)

The result is then divided by the two fiscal period average of Total Shareholders Equity (shldrs_eq), then multiplied by 100.

Note: If the denominator is negative, the formula will return an N/A.

If you request data on a quarterly or semiannual frequency, Reinvestment Rate uses the LTM value for Net Income (net_inc), Preferred Dividend Requirements (div_pfd), and Common Dividends (div_com_cf).

If Preferred Dividend Requirements (div_pfd) or Common Dividends (div_com_cf) are not available, zero will be substituted.

roa_af, roa_qf, roa_saf

Return on Average Assets

Represents return on average assets for the period and date(s) requested in local currency by default.

This is calculated as Net Income (NET_INC) divided by the two fiscal period average of Total Assets (assets). If you request data on a quarterly or semiannual frequency, the formula uses the LTM value for Net Income (net_inc).

Note: If the denominator is negative, the formula will return an N/A.

roa_ptx_af, roa_ptx_qf, roa_ptx_saf

Return on Average Assets - Pretax

Represents the return on average assets (pretax) for the period and date(s) requested.

This is calculated as Pretax Income (ptx_inc) divided by the two fiscal period average of Total Assets (assets), multiplied by 100.

Note: If the denominator is negative, the formula will return an N/A. If you request data on a quarterly or semiannual frequency, Return on Average Assets - Pretax uses the LTM value for Pretax Income (ptx_inc).

roce_af, roce_qf, roce_saf

Return on Common Equity

Represents the return on common equity for the period and date(s) requested.

This is calculated as Income Before Extraordinary Items Available for Common EPS (net_inc_basic_beft_xord) divided by the two fiscal period average of Common Equity (com_eq), multiplied by 100.

If the denominator is negative, the formula will return an N/A.

If data is requested on a quarterly or semiannual frequency, Return on Common Equity uses the LTM value for Income Before Extraordinary Items Available for Common EPS (net_inc_basic_beft_xord).

Note: If the denominator is negative, the formula will return an N/A. If data is requested on a quarterly or semiannual frequency, Return on Common Equity uses the LTM value for Income Before Extraordinary Items Available for Common EPS (net_inc_basic_beft_xord).

roe_af, roe_qf, roe_saf

Return on Average Total Equity

Represents return on average total equity for the period and date(s) requested in local currency by default.

This is calculated as Net Income (net_inc) divided by the two fiscal period average of Total Shareholders' Equity (shldrs_eq). If data is requested on a quarterly or semiannual frequency, the formula uses the LTM value for Net Income (net_inc).

Note: If the denominator is negative, the formula will return an N/A.

roea_af, roea_qf, roea_saf

Return on Earning Assets

Represents the return on earnings assets for the period and date(s) requested.

This is calculated as Net Income After Extraordinary Items (NET_INC_AFT_XORD) divided by the sum of the two fiscal period average of Total Investments (bk_invest_tot) and the two fiscal period average of Net Loans (loan_net).

The result is then multiplied by 100.

If data is requested on a quarterly or semiannual frequency, Return on Earning Assets uses the LTM value for Net Income After Extraordinary Items (net_inc_aft_xord).

roic_af, roic_qf, roic_saf

Return on Average Invested Capital

Represents the return on average invested capital for the period and date(s) requested.

This is calculated as Net Income (NET_INC) divided by the two fiscal period average of Total Invested Capital (invest_cap), multiplied by 100.

If data is requested on a quarterly or semiannual frequency, this formula uses the LTM value for Net Income (net_inc).

rotc_af, rotc_qf, rotc_saf

Return on Average Total Capital

Represents the return on average total capital for the period and date(s) requested.

This is calculated as Net Income (net_inc) divided by the two fiscal period average of Total Capital Including ST Debt (tcap), multiplied by 100. If data is requested on a quarterly or semiannual frequency, this formula uses the LTM value for Net Income (net_inc).

Note: If the denominator is negative, the formula will return an N/A. If you request data on a quarterly or semiannual frequency, this formula uses the LTM value for Net Income (net_inc).

sales_fix_assets_af, sales_fix_assets_qf, sales_fix_assets_saf

Sales (Net) / Gross Fixed Assets

Represents net sales to gross fixed assets for the period and date(s) requested.

This is calculated as Net Sales or Revenue (sales) divided by Property, Plant, & Equipment - Gross (ppe_gross).

Note: If the denominator is negative, the formula will return an N/A. If data is requested on a quarterly or semiannual frequency, this formula uses the LTM value for Net Sales or Revenue (sales).

sales_gr_af, sales_gr_ltm, sales_gr_qf, sales_gr_saf

Sales - Net - 1 Yr Growth

Represents the one-year growth in net sales for the period and date(s) requested.

This is calculated as the year-over-year percent change in Net Sales or Revenue (sales) .

Note: If the growth goes from negative to positive, the formula will return an NA.

sales_inven_turn_af, sales_inven_turn_qf, sales_inven_turn_saf

Sales to Inventory Turnover

Represents sales to inventory turnover for the period and date(s) requested.

This is calculated as Net Sales or Revenue (sales) divided by the two fiscal period average of Inventories (inven). If data is requested on a quarterly or semiannual frequency, this formula uses the LTM value for Net Sales or Revenue (sales).

sales_per_emp_af

Sales Per Employee

Represents sales per employee for the period and date(s) requested in local currency by default.

This is calculated as Net Sales or Revenue (sales) divided by Employees - Number (emp_num).

Note: If the denominator is negative, the formula will return an N/A.

sales_ps_gr_af, sales_ps_gr_ltm, sales_ps_gr_qf, sales_ps_gr_saf

Sales Per Share - 1 Year Growth

Represents the one-year growth rate of sales per share for the period and date(s) requested.

This is calculated by taking the year over year percent change of Sales Per Share.

sales_wkcap_af, sales_wkcap_qf, sales_wkcap_saf

Sales (Net ) / Working Capital

Represents net sales to working capital for the period and date(s) requested.

This is calculated as Net Sales or Revenue (sales) divided by Working Capital - Total (wkcap).

Note: If the denominator is negative, the formula will return an N/A. If data is requested on a quarterly or semiannual frequency, this formula uses the LTM value for Net Sales or Revenue (sales).

sav_deps_pct_af

Savings Deposits % Total Deposits

Represents savings deposits as a percent of total deposits for the period and date(s) requested.

This is calculated as Savings/Other Time Deposits (deps_sav) divided by Deposits - Total (deps), multiplied by 100.

Note: If the denominator is negative, the formula will return an N/A.

secs_re_cap_af

Equity Securities & Real Estate % Capital

Represents equity securities & real estate as a percent of capital for the period and date(s) requested.

This is calculated as the sum of Equity Securities Investment (invest_eq) and Real Estate Assets (invest_re) divided by Total Capital Including ST Debt (tcap), multiplied by 100.

If Equity Securities Investment (invest_eq) or Real Estate Assets (invest_re) is not available, zero will be substituted.

If both Equity Securities Investment (invest_eq) and Real Estate Assets (invest_re) are not available, the formula will return an N/A.

secs_re_invest_assets_af

Equity Securities & Real Estate % Invested Assets

Returns the equity securities & real estate as a percent of invested assets for the period and date(s) requested.

This is calculated as the sum of Equity Securities Investment (invest_eq) and Real Estate Assets (invest_re) divided by Investments - Total (bk_invest_tot), then multiplied by 100.

If Equity Securities Investment (invest_eq) or Real Estate Assets (invest_re) is not available, zero will be substituted.

If both Equity Securities Investment (invest_eq) and Real Estate Assets (invest_re) are not available, the formula will return an N/A.

sga_sales_af, sga_sales_ltm, sga_sales_qf, sga_sales_saf

Selling, General & Admin Exp % Sales

Represents selling, general & administrative expense as a percent of sales for the period and date(s) requested.

This is calculated as Selling, General & Administrative Expenses (sga) divided by Net Sales or Revenue (sales), multiplied by 100.

If the denominator is negative, the formula will return an N/A.

std_debt_af, std_debt_qf, std_debt_saf

Short Term Debt % Total Debt

Represents short term debt as a percent of total debt for the period and date(s) requested.

This is calculated as Short-Term Debt (debt_st) divided by Total Debt (debt), multiplied by 100.

tang_assets_debt_af, tang_assets_debt_qf, tang_assets_debt_saf

Tangible Assets to Total Debt

Represents tangible assets as a percent of total debt for the period and date(s) requested.

This is calculated as the difference among Total Assets (assets), Net Other Intangibles (intang_oth), and Net Goodwill (gw), divided by Total Debt (debt). The result is multiplied by 100.

If Net Other Intangibles (intang_oth) or Net Goodwill (gw) is not available, zero will be substituted.

If Total Assets (assets) is not available, the formula will return an N/A.

tax_rate_af, tax_rate_ltm, tax_rate_qf, tax_rate_saf

Tax Rate

Represents the tax rate for the period and date(s) requested.

This is calculated as Income Taxes (inc_tax) divided by Pretax Income (ptx_inc), then multiplied by 100.

Note: If the denominator is negative, the formula will return an N/A.

tcap_assets_af, tcap_assets_qf, tcap_assets_saf

Capital (Total) % Total Assets

Represents the total capital as a percent of total assets for the period and date(s) requested.

This is calculated as Capital - Total Including Short-Term Debt (tcap) divided by Assets ‒ Total (assets), then multiplied by 100.

If the denominator is negative, the formula will return an N/A.

tcap_deps_af, tcap_deps_qf, tcap_deps_saf

Capital (Total) % Total Deposits

Represents total capital as a percent of total deposits for the period and date(s) requested.

This is calculated as Total Capital, Including Short-Term Debt (tcap) divided by Total Deposits (deps), then multiplied by 100.

If the denominator is negative, the formula will return an N/A.

tot_debt_tcap_std_af, tot_debt_tcap_std_qf, tot_debt_tcap_std_saf

Total Debt % Total Capital

Represents total debt as a percent of total capital for the period and date(s) requested.

This is calculated as Total Debt (debt) divided by total capital.

Total capital includes:

  • Short-Term Debt and Current Portion of Long-Term Debt
  • Long-Term Debt
  • Total Shareholders' Equity

The result is then multiplied by 100.

If the denominator is negative, the formula will return an N/A.

unearn_prem_tcap_af, unearn_prem_tcap_qf, unearn_prem_tcap_saf

Unearned Premium % Total Capital

Represents unearned premium as a percent of total capital for the period and date(s) requested.

This is calculated as Unearned Premiums (prem_unearn) divided by the two fiscal period average of Total Capital Including ST Debt (tcap), then multiplied by 100.

wkcap_af, wkcap_qf, wkcap_saf

Working Capital Commercial Companies Only

Represents total working capital for the period and date(s) requested in local currency by default.

It includes:

  • Total current assets

It excludes:

  • Total current liabilities
wkcap_pct_af, wkcap_pct_qf, wkcap_pct_saf

Working Capital % Total Capital Returns working capital as a percent of total capital for the period and date(s) requested.

This is calculated as Working Capital - Total (wkcap) divided by Capital - Total Including Short-Term Debt (tcap), multiplied by 100.

Note: If the denominator is negative, the formula will return an N/A.

zscore_af, zscore_qf, zscore_saf

Altman's Z Score Returns Altman's Z Score for the period and date(s) requested.

This is calculated as: 1.2 multiplied by the result of Working Capital - Total (wkcap) divided by Total Assets (assets) plus 1.4 multiplied by the result of Retained Earnings (com_eq_retain_earn) divided by Total Assets (assets) plus 3.3 multiplied by the result of EBIT (Operating Income) (ebit_oper) divided by Total Assets (assets) plus 0.6 multiplied by the result of Market Value - Using Fiscal Period End Price (mkt_val) divided by Total Liabilities (liabs) plus 0.999 multiplied by the result Net Sales or Revenue (sales) divided Total Assets (assets) If you request data on a quarterly or semiannual frequency, this formula uses the LTM value for EBIT Operating Income (ebit_oper) and Total Sales (sales).