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| Annual Balance sheet |
| Period Ended | 12/31/11 | 12/31/10 | 12/31/09 | 12/31/08 | 12/31/07 | |
| Update | Update | Update | Update | Update | ||
| 01/27/12 | 11/30/11 | 11/30/11 | 11/30/11 | 11/30/11 | ||
| In millions of USD (except for per share items) | ||||||
| Cash & Equivalents | 121.18 | 124.24 | 94.18 | 91.34 | 121.83 | |
| Cash and Short Term Investments | 121.18 | 124.24 | 94.18 | 91.34 | 121.83 | |
| Accounts Receivable - Trade, Gross | -- | 605.60 | 622.82 | 676.78 | 805.22 | |
| Provision for Doubtful Accounts | -- | -20.30 | -24.50 | -27.90 | -25.60 | |
| Accounts Receivable - Trade, Net | 618.48 | 585.30 | 598.32 | 648.88 | 779.62 | |
| Receivables - Other | 44.43 | 29.30 | 30.87 | 46.03 | 44.48 | |
| Total Receivables, Net | 662.91 | 614.60 | 629.18 | 694.91 | 824.09 | |
| Inventories - Finished Goods | -- | 124.77 | 146.10 | 156.49 | 161.01 | |
| Inventories - Work In Progress | -- | 28.27 | 19.38 | 21.92 | 23.78 | |
| Inventories - Raw Materials | -- | 79.42 | 84.54 | 83.37 | 76.74 | |
| Inventories - Other | -- | 39.16 | 41.15 | 47.75 | 49.41 | |
| Total Inventory | 241.93 | 271.62 | 291.17 | 309.53 | 310.93 | |
| Discountinued Operations - Current Asset | -- | -- | -- | 5.28 | .46 | |
| Other Current Assets | 133.41 | 144.49 | 154.80 | 104.43 | 88.02 | |
| Other Current Assets, Total | 133.41 | 144.49 | 154.80 | 109.71 | 88.48 | |
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| Total Current Assets | 1,159.43 | 1,154.95 | 1,169.34 | 1,205.49 | 1,345.34 | |
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| Buildings - Gross | -- | 196.78 | 207.28 | 167.61 | 175.74 | |
| Land / Improvements - Gross | -- | 47.60 | 46.20 | 41.91 | 47.25 | |
| Machinery / Equipment - Gross | -- | 3,045.34 | 3,146.36 | 2,905.40 | 2,997.43 | |
| Construction in Progress - Gross | -- | 74.87 | 50.25 | 75.21 | 75.17 | |
| Property / Plant / Equipment, Total - Gross | -- | 3,364.58 | 3,450.09 | 3,190.13 | 3,295.59 | |
| Accumulated Depreciation, Total | -- | -1,997.61 | -1,939.29 | -1,707.29 | -1,760.37 | |
| Property / Plant / Equipment, Total - Net | 1,274.48 | 1,366.97 | 1,510.80 | 1,482.83 | 1,535.21 | |
| Goodwill, Net | 680.90 | 690.79 | 699.04 | 631.49 | 720.07 | |
| Intangibles - Gross | -- | 249.78 | 246.57 | 206.94 | 234.02 | |
| Accumulated Intangible Amortization | -- | -128.82 | -95.83 | -65.44 | -45.15 | |
| Intangibles, Net | 93.50 | 120.96 | 150.75 | 141.49 | 188.86 | |
| Other Long Term Assets | 130.56 | 135.56 | 109.31 | 101.67 | 115.95 | |
| Other Long Term Assets, Total | 130.56 | 135.56 | 109.31 | 101.67 | 115.95 | |
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| Total Assets | 3,338.88 | 3,469.22 | 3,639.24 | 3,562.97 | 3,905.43 | |
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| Accounts Payable | 252.33 | 261.51 | 215.50 | 262.78 | 307.81 | |
| Accrued Expenses | 92.60 | 83.93 | 67.65 | 85.24 | 108.87 | |
| Notes Payable / Short Term Debt | 51.41 | 31.20 | 57.38 | 117.85 | 60.32 | |
| Current Portion of Long Term Debt / Capital Leases | 3.56 | 4.01 | 25.81 | 3.21 | 8.38 | |
| Dividends Payable | 16.50 | 16.51 | 16.47 | 15.64 | 16.44 | |
| Customer Advances | 111.43 | 128.79 | 149.41 | 144.24 | 52.76 | |
| Income Taxes Payable | 8.41 | 9.72 | 5.93 | 13.40 | 41.30 | |
| Other Current Liabilities | 246.03 | 232.20 | 212.94 | 246.07 | 278.07 | |
| Other Current liabilities, Total | 382.36 | 387.22 | 384.75 | 419.34 | 388.58 | |
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| Total Current Liabilities | 782.27 | 767.86 | 751.10 | 888.43 | 873.97 | |
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| Long Term Debt | 853.80 | 849.72 | 901.73 | 891.82 | 1,012.09 | |
| Total Long Term Debt | 853.80 | 849.72 | 901.73 | 891.82 | 1,012.09 | |
| Total Debt | 908.77 | 884.93 | 984.93 | 1,012.88 | 1,080.79 | |
| Deferred Income Tax – Long Term Liability | 27.43 | 35.64 | 90.99 | 35.44 | 174.42 | |
| Deferred Income Tax | 27.43 | 35.64 | 90.99 | 35.44 | 174.42 | |
| Minority Interest | 43.54 | 36.45 | 36.26 | 36.30 | -- | |
| Pension Benefits - Underfunded | 343.84 | 223.78 | 250.08 | 190.15 | 120.54 | |
| Other Long Term Liabilities | 111.62 | 124.07 | 135.50 | 107.16 | 158.30 | |
| Other Liabilities, Total | 455.46 | 347.85 | 385.58 | 297.31 | 278.83 | |
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| Total Liabilities | 2,162.50 | 2,037.53 | 2,165.66 | 2,149.29 | 2,339.31 | |
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| Common Stock | 139.91 | 139.51 | 139.23 | 138.93 | 138.67 | |
| Common Stock, Total | 139.91 | 139.51 | 139.23 | 138.93 | 138.67 | |
| Additional Paid-In Capital | 149.07 | 141.30 | 137.75 | 137.08 | 128.62 | |
| Retained Earnings (Accumulated Deficit) | 1,996.23 | 2,073.92 | 2,133.30 | 2,079.17 | 1,904.50 | |
| Treasury Stock - Common | -744.64 | -737.11 | -735.02 | -733.20 | -603.17 | |
| Other Comprehensive Income | -364.19 | -185.93 | -201.68 | -208.30 | -2.50 | |
| Other Equity, Total | -364.19 | -185.93 | -201.68 | -208.30 | -2.50 | |
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| Total Equity | 1,176.38 | 1,431.69 | 1,473.58 | 1,413.68 | 1,566.12 | |
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| Total Liabilities & Shareholders' Equity | 3,338.88 | 3,469.22 | 3,639.24 | 3,562.97 | 3,905.43 | |
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| Shares Outstanding - Common Stock Primary Issue | 80.71 | 80.51 | 80.35 | 80.17 | 84.46 | |
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| Total Common Shares Outstanding | 80.71 | 80.51 | 80.35 | 80.17 | 84.46 | |
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| Treasury Shares - Common Stock Primary Issue | 31.10 | 31.10 | 31.03 | 30.97 | 26.47 | |
| Employees | -- | 19,300.00 | 19,600.00 | 21,500.00 | 21,500.00 | |
| Number of Common Shareholders | -- | 18,260.00 | 19,500.00 | 22,000.00 | 22,000.00 | |
| Accumulated Goodwill Amortization | -- | 96.40 | 98.70 | 95.90 | 103.70 | |
| Accumulated Intangible Amortization | -- | 128.82 | 95.83 | 65.44 | 45.15 | |
| Deferred Revenue - Current | 111.43 | 128.79 | 149.41 | 144.24 | 52.76 | |
| Total Current Assets less Inventory | 917.50 | 883.33 | 878.16 | 895.96 | 1,034.41 | |
| Quick Ratio | 1.17 | 1.15 | 1.17 | 1.01 | 1.18 | |
| Current Ratio | 1.48 | 1.50 | 1.56 | 1.36 | 1.54 | |
| Net Debt | 831.13 | 797.15 | 927.00 | 957.84 | 958.96 | |
| Tangible Book Value | 401.98 | 619.95 | 623.79 | 640.69 | 657.19 | |
| Tangible Book Value per Share | 4.98 | 7.70 | 7.76 | 7.99 | 7.78 | |
| Total Long Term Debt, Supplemental | -- | 406.33 | 480.39 | 898.21 | 871.36 | |
| Long Term Debt Maturing within 1 Year | -- | 4.01 | 25.81 | 3.21 | 8.38 | |
| Long Term Debt Maturing in Year 2 | -- | 2.10 | 3.74 | 293.19 | 12.23 | |
| Long Term Debt Maturing in Year 3 | -- | 150.54 | 301.25 | 1.91 | 848.06 | |
| Long Term Debt Maturing in Year 4 | -- | .97 | 149.54 | .70 | 2.06 | |
| Long Term Debt Maturing in Year 5 | -- | 248.72 | .06 | 149.25 | .63 | |
| Long Term Debt Maturing in 2-3 Years | -- | 152.63 | 304.99 | 295.10 | 860.29 | |
| Long Term Debt Maturing in 4-5 Years | -- | 249.69 | 149.59 | 149.95 | 2.69 | |
| Long Term Debt Maturing in Year 6 & Beyond | -- | .00 | .00 | 449.95 | .00 | |
| Total Operating Leases, Supplemental | -- | 154.93 | 162.28 | 187.51 | 180.90 | |
| Operating Lease Payments Due in Year 1 | -- | 41.21 | 45.50 | 55.59 | 51.31 | |
| Operating Lease Payments Due in Year 2 | -- | 31.01 | 31.54 | 36.20 | 45.40 | |
| Operating Lease Payments Due in Year 3 | -- | 25.04 | 23.23 | 25.03 | 25.79 | |
| Operating Lease Payments Due in Year 4 | -- | 18.75 | 18.75 | 18.13 | 17.51 | |
| Operating Lease Payments Due in Year 5 | -- | 14.88 | 15.74 | 14.74 | 12.28 | |
| Operating Lease Payments Due in 2-3 Years | -- | 56.05 | 54.77 | 61.23 | 71.19 | |
| Operating Lease Payments Due in 4-5 Years | -- | 33.62 | 34.49 | 32.88 | 29.78 | |
| Operating Lease Payments Due in Year 6 & Beyond | -- | 24.04 | 27.52 | 37.81 | 28.62 | |
| Pension Obligation - Domestic | -- | 264.97 | 247.26 | 238.35 | 268.71 | |
| Pension Obligation - Foreign | -- | 883.34 | 887.88 | 698.84 | 987.89 | |
| Post-Retirement Obligation | -- | -- | -- | 3.39 | 3.20 | |
| Plan Assets - Domestic | -- | 221.67 | 216.92 | 189.69 | 311.19 | |
| Plan Assets - Foreign | -- | 708.03 | 679.02 | 558.76 | 905.85 | |
| Funded Status - Domestic | -- | -43.30 | -30.34 | -48.66 | 42.48 | |
| Funded Status - Foreign | -- | -175.32 | -208.86 | -140.08 | -82.05 | |
| Funded Status - Post-Retirement | -- | -- | -- | -3.39 | -3.20 | |
| Accumulated Obligation - Domestic | -- | 264.80 | 247.10 | 237.80 | 257.00 | |
| Accumulated Obligation - Foreign | -- | 869.30 | 877.70 | 687.70 | 899.40 | |
| Accumulated Obligation - Post-Retirement | -- | -- | -- | 3.39 | 3.20 | |
| Total Funded Status | -- | -218.61 | -239.21 | -192.13 | -42.76 | |
| Discount Rate - Domestic | -- | 5.30 | 5.90 | 6.10 | 5.87 | |
| Discount Rate - Foreign | -- | 5.50 | 5.70 | 6.00 | 5.80 | |
| Discount Rate - Post-Retirement | -- | -- | -- | 6.10 | 6.17 | |
| Compensation Rate - Domestic | -- | 3.00 | 3.00 | 4.00 | 4.80 | |
| Compensation Rate - Foreign | -- | 3.30 | 3.60 | 3.40 | 3.50 | |
| Prepaid Benefits - Domestic | -- | -- | -- | .23 | 70.15 | |
| Prepaid Benefits - Foreign | -- | -- | 7.93 | 5.07 | 9.60 | |
| Accrued Liabilities - Domestic | -- | -- | -32.02 | -48.89 | -27.67 | |
| Accrued Liabilities - Foreign | -- | -- | -216.79 | -145.15 | -91.65 | |
| Accrued Liabilities - Post-Retirement | -- | -- | -- | -3.39 | -3.20 | |
| Other Assets, Net - Domestic | -- | 101.91 | 178.42 | 219.05 | 19.89 | |
| Other Assets, Net - Foreign | -- | 89.21 | 714.78 | 521.53 | 493.05 | |
| Other Assets, Net - Post-Retirement | -- | -- | -- | .21 | -.04 | |
| Net Assets Recognized on Balance Sheet | -- | 191.12 | 652.31 | 548.65 | 470.14 | |
| Equity % - Foreign | -- | 48.70 | 46.00 | 42.00 | 54.30 | |
| Debt Securities % - Domestic | -- | 30.50 | 32.70 | 39.60 | 25.50 | |
| Debt Securities % - Foreign | -- | 42.60 | 43.90 | 47.40 | 40.30 | |
| Total Plan Obligations | -- | 1,148.31 | 1,135.15 | 940.57 | 1,259.81 | |
| Total Plan Assets | -- | 929.70 | 895.94 | 748.44 | 1,217.04 | |
| Annual Balance Sheet |
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| For a more complete picture of our financial results, please review our SEC Filings |
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| Annual Income Statement |
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| For a more complete picture of our financial results, please review our SEC Filings |
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| Annual Cash Flow |
| Period Ended | 12/31/11 | 12/31/10 | 12/31/09 | 12/31/08 | 12/31/07 | |
| Update | Update | Update | Reclassified | Reclassified | ||
| 01/27/12 | 01/27/12 | 10/27/11 | 12/04/10 | 02/28/10 | ||
| In millions of USD (except for per share items) | ||||||
| Net Income / Starting Line | -9.56 | 12.46 | 125.77 | 246.84 | 309.22 | |
| Depreciation | 276.02 | 279.23 | 282.98 | 307.85 | 277.40 | |
| Depreciation / Depletion | 276.02 | 279.23 | 282.98 | 307.85 | 277.40 | |
| Amortization of Intangibles | 34.42 | 36.01 | 28.56 | 30.10 | 29.02 | |
| Amortization | 34.42 | 36.01 | 28.56 | 30.10 | 29.02 | |
| Discontinued Operations | .00 | 7.25 | 21.91 | 1.75 | -41.41 | |
| Unusual Items | 78.16 | 72.98 | .00 | -- | -- | |
| Equity in Net Earnings (Loss) | -.69 | -.39 | -.50 | -.90 | -1.05 | |
| Other Non-Cash Items | -7.21 | -20.45 | -15.35 | 61.73 | -10.21 | |
| Non-Cash Items | 70.27 | 59.38 | 6.05 | 62.57 | -52.67 | |
| Accounts Receivable | -58.01 | 4.40 | 111.21 | 34.20 | -60.72 | |
| Inventories | 7.98 | 12.60 | 35.80 | -24.24 | -106.50 | |
| Other Assets | -- | -20.82 | 4.24 | 92.58 | 46.16 | |
| Accounts Payable | -2.71 | 36.53 | -54.70 | -22.14 | 18.27 | |
| Accrued Expenses | 12.18 | 13.69 | -24.71 | -12.00 | 7.23 | |
| Taxes Payable | -- | -18.48 | -36.69 | -76.35 | 2.97 | |
| Other Assets & Liabilities, Net | -31.81 | -13.56 | -44.04 | -65.13 | 1.37 | |
| Changes in Working Capital | -72.38 | 14.35 | -8.90 | -73.09 | -91.22 | |
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| Cash from Operating Activities | 298.78 | 401.43 | 434.46 | 574.28 | 471.74 | |
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| Purchase of Fixed Assets | -313.10 | -192.35 | -165.32 | -457.62 | -443.58 | |
| Capital Expenditures | -313.10 | -192.35 | -165.32 | -457.62 | -443.58 | |
| Acquisition of Business | -1.94 | -27.64 | -103.24 | -15.54 | -254.64 | |
| Sale of Fixed Assets | 42.65 | 22.66 | 2.12 | 24.52 | 317.19 | |
| Other Investing Cash Flow | 16.56 | -4.70 | -2.91 | 5.22 | -5.09 | |
| Other Investing Cash Flow Items, Total | 57.28 | -9.68 | -104.04 | 14.20 | 57.46 | |
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| Cash from Investing Activities | -255.82 | -202.02 | -269.36 | -443.42 | -386.13 | |
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| Other Financing Cash Flow | 4.68 | -7.01 | -16.92 | -7.62 | -7.07 | |
| Financing Cash Flow Items | 4.68 | -7.01 | -16.92 | -7.62 | -7.07 | |
| Cash Dividends Paid - Common | -66.15 | -65.98 | -63.81 | -65.63 | -59.73 | |
| Total Cash Dividends Paid | -66.15 | -65.98 | -63.81 | -65.63 | -59.73 | |
| Repurchase / Retirement of Common | -5.79 | .00 | .00 | -128.58 | .00 | |
| Common Stock, Net | -5.79 | .00 | .00 | -128.58 | .00 | |
| Options Exercised | 2.40 | 1.00 | 1.00 | 1.83 | 11.77 | |
| Issuance (Retirement) of Stock, Net | -3.39 | 1.00 | 1.00 | -126.75 | 11.77 | |
| Short Term Debt, Net | 21.64 | -25.71 | -79.67 | 65.24 | -137.65 | |
| Long Term Debt Issued | 301.52 | 747.21 | 482.49 | 975.39 | 1,023.28 | |
| Long Term Debt Reduction | -297.85 | -821.04 | -487.17 | -996.17 | -908.30 | |
| Long Term Debt, Net | 3.66 | -73.83 | -4.68 | -20.78 | 114.99 | |
| Issuance (Retirement) of Debt, Net | 25.30 | -99.53 | -84.35 | 44.46 | -22.66 | |
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| Cash from Financing Activities | -39.55 | -171.52 | -164.08 | -155.54 | -77.69 | |
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| Foreign Exchange Effects | -6.45 | 2.17 | 1.83 | -5.82 | 12.65 | |
| Net Change in Cash | -3.05 | 30.05 | 2.85 | -30.50 | 20.57 | |
| Net Cash - Beginning Balance | 124.24 | 94.18 | 91.34 | 121.83 | 101.26 | |
| Net Cash - Ending Balance | 121.18 | 124.24 | 94.18 | 91.34 | 121.83 | |
| Cash Interest Paid | -- | 59.90 | 61.50 | 71.60 | 80.30 | |
| Cash Taxes Paid | -- | 27.40 | 57.10 | 120.60 | 125.40 | |
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| For a more complete picture of our financial results, please review our SEC Filings |
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| Short Term Debt Reduction represents cash outflow due to the repayment of short-term debt. |
| Payable/Accrued is used when trade Accounts Payable and Accrued Expenses are not delineated by a company. |
| Interest/Investment Income, Non-Operating represents the sum of: Interest Income, Non-Operating Investment Income, Non-Operating. |
| Real Estate Operation Gain represents income from rentals and gains from the sale of operating real estate. |
| Fees for Other Customer Services represents fees earned from customer services other than the following: Fees & Commissions From Operations Commissions/Fees From Securities Activities Insurance Commissions, Fees & Premiums Credit Card Fees Fees for Other Customer Services includes: Consulting fees Lock box fees Other (unidentified) service fees earned from customers |
| Reinsurance – Liability represents payables by an insurance company to reinsurers. It includes: Premiums ceded payable for outward reinsurance Claims and losses payable to reinsurers for inward reinsurance. |
| Cash From Financing Activities represents the sum of: Financing Cash Flow Items Cash Dividends Paid Issuance (Retirement) of Stock, Net Issuance (Retirement) of Debt, Net. |
| Credit Card Fees represents fees earned from credit card services for banks. Many banks issue credit cards and provide consumer loans to their customers. Fees are earned from processing credit card transactions and interest income from loans to customers. Credit cards are also issued by credit card companies. Fees earned from these cards are classified as Credit Card Fees. |
| Other Policyholders’ Funds represents liabilities/funds directly related to the writing of policies by insurance companies, not included in: Policy Liabilities Insurance Liabilities Unearned Premium/Unearned Revenue Repurchase Agreements Separate Accounts – Liability Reinsurance – Liability. |
| Issuance (Retirement) of Debt, Net represents net changes in cash flow due to the changes in the level of debt of a company, which is the sum of: Short Term Debt, Net Long Term Debt, Net Total Debt Issued Total Debt Reduction. |
| Insurance Commissions, Fees & Premiums represents commissions, fees and premiums earned from taking or brokering insurance policy subscriptions. It is used only by banks that are involved in insurance as a secondary business activity. |
| Separate Accounts – Liability represents liabilities of contra accounts for transactions on segregated funds. Segregated funds are established for an insurance company to manage certain investment assets on behalf of its client. Insurance companies earn fees by managing such segregated funds. Pension fund management or annuity-style savings accounts offered by life insurance companies are examples of services through which insurance companies earn these fees. |
| Total Debt Reduction represents cash outflow on changes in the level of debt in a company. |
| Commissions/Fees From Securities Activities represents commissions and fees earned from security financing activities. syndication and similar activities. |
| Repurchase Agreements represents short-term liabilities on securities sold under repurchase agreements. A liability is an area of potential financial exposure or loss. Insurance companies usually receive premiums on taking policies, and actively invest the proceeds, where earnings from the investment are used for claims and loss expenses. |
| Total Debt Issued represents cash inflow on changes in the level of debt of a company. |
| Fees & Commissions From Operations represents fees and commissions earned from commercial banking operations. Although the primary source of income for commercial banks is interest income from loans to customers, they also generate income from money transferring fees, late fees, check clearing fees, and other fees and commissions. |
| Unearned Premium/Unearned Revenue represents premiums received but not yet earned. This generally refers to premiums received on non-life insurance policies, as these premiums are earned over the life of the contract. |
| Long Term Debt, Net represents the sum of Long Term Debt Issued and Long Term Debt Reduction. |
| Allowance for Funds Used During Construction represents imputed investment income from equity funds that are employed for power plant construction for utility companies. |
| Insurance Reserves represents reserves for policy benefits under actuarial assumptions on insurance policies. This reserve is usually required in long-term insurance policies, such as life or in annuity management plans. |
| Long Term Debt Reduction represents cash outflow on the repayment of long-term debt in a company. |
| Gain (Loss) on Sale of Assets represents gains/losses on sale of fixed assets that have been used for operations. Gain (Loss) on Sale of Assets also represents the gains/losses on a large stake of holdings in an investee as long-term investment. |
| Policy Liabilities represents payables for claims and losses to policyholders, and other liabilities directly related to insurance policies assumed. However, Policy Liabilities is limited to liabilities where the amounts of claims and losses are already confirmed. |
| Long Term Debt Issued represents cash inflow on the issuance of long-term debt instruments in a company. Long-term debt may include long-term bank borrowings, corporate bonds, convertible bonds, etc. |
| Interest Income (Expense), Net Non-Operating represents the sum of: Interest Expense, Net Non-Operating Interest/Investment Income, Non-Operating. |
| Short Term Debt, Net represents the sum of Short Term Debt Issued and Short Term Debt Reduction. |
| Accrued Expenses represents operational expenses accrued, but not yet paid. As current liabilities, such expenses are expected to be paid within one year or one operating cycle, whichever is longer. |
| Sale/Issuance of Preferred represents cash inflow from issuance of preferred stock. |
| Other Operating Expense represents operating expenses disclosed that have no standard identification. It is used for items not typically related to standard operating activities. |
| Securities/Indebtedness of Related Party represents securities of, or lending to, related parties, where such related parties include officers, directors, or employees, but not affiliated companies. Due to the relationship between a parent company and its affiliated companies, transactions between the two are delineated from other transactions. |
| Common Stock, Net represents the sum of Sales/Issuance of Common and Repurchase/Retirement of Common. |
| Property & Other Taxes represents property taxes and other indirect taxes other than income taxes for the utility sector. It may include fees for licenses and other business regulations to government agencies. |
| Deferred Policy Acquisition Costs represents varying costs related to the acquisition of insurance contracts that are deferred and amortized over the respective policy terms. |
| Other Long-Term Assets, Total represents the sum of: Deferred Charges Pension Benefits – Overfunded Deferred Income Tax – Long-Term Asset Discontinued Operations – Long-Term Asset Restricted Cash – Long-Term Other Long-Term Assets. |
| Repurchase/Retirement of Common represents cash outflow on the repurchase of common stock (increase in treasury stock) or the reduction of capital. |
| Loss (Gain) on Sale of Assets – Operating reflects the excess of sale proceeds over the net book value (purchase price less accumulated depreciation) of a fixed asset. The disposal of assets not only includes the sale, but also exchange or abandonment. |
| Sale/Issuance of Common represents cash inflow from the issuance of common stock. It also includes cash inflow from the sale of treasury shares. |
| Minimum Pension Liability Adjustment represents gains or losses realized from maintaining the minimum amount of liability necessary for pension liability on the balance sheet to equal the unfunded accumulated benefit obligation. Minimum Pension Liability Adjustment is defined as a part of comprehensive income by SFAS 130. |
| Other Long-Term Assets includes: Advances to distributors/officers/employers Cash surrendered Customer deposits (long-term) Prepaid expenses (long-term) Security deposits (i.e., for renting) Unpaid capital/subscriptions receivable. |
| Cash Dividends Paid represents cash dividends paid to shareholders, which is the sum of Cash Dividends Paid – Common and Cash Dividends Paid – Preferred. |
| Unrealized Losses (Gains) represents paper gains and losses on available-for-sale securities. Unrealized Losses (Gains) is defined as a part of comprehensive income by SFAS 130. |
| Restricted Cash – Long-Term represents cash or cash equivalents that are prepared for specific purposes, subject to long-term restrictions, and not readily available for operational uses. When a company does not delineate between current and non-current assets, all restricted cash is classified as Restricted Cash – Long-Term. |
| Cash Dividends Paid – Preferred represents cash dividends paid to preferred stockholders. This amount may be different from the preferred dividends declared in the same period. |
| Foreign Currency Translation Adjustment represents the adjustment required when a company has a foreign subsidiary that conducts business in its local currency, and then translates its figures into that of the currency of the parent company. Foreign Currency Adjustment is defined as a part of comprehensive income by SFAS 130. |
| Discontinued Operations – Long Term Asset represents long-term assets of discontinued operations. Such assets in discontinued operations may be subject to disposition in the future or deployed for other operations. When a company does not delineate between current and non-current assets, all assets under discontinued operations are classified as Discontinued Operations – LT Asset. |
| Unusual Expense (Income) represents the sum of: Purchased R&D Written-Off Restructuring Charge Litigation Impairment – Assets Held for Use Impairment – Assets Held for Sale Other Unusual Expense (Income). |
| Cash Dividends Paid – Common represents cash dividends paid to common stockholders. This amount may be different from the dividends declared in the same period. |
| Deferred Income Tax – Long-Term Asset represents credits that are being applied to income taxes that will be paid in future years. |
| Financing Cash Flow Items represents the sum of: Increase/decrease in Deposits Increase/decrease in FHLB Increase/decrease in Federal Funds Sold/REPOs Other Financing Cash Flow. |
| Other Unusual Expense (Income) represents unusual expenses other than Restructuring Charge, Litigation, Impairment – Assets Held for Use, or Impairment – Assets Held for Sale. |
| Pension Benefits – Overfunded represents overfunded pension benefits. When a company uses the Defined Benefit Method, regularly funded pension contribution may generate gains such that the fair market value of plan assets exceeds the accumulated benefit obligation. These excess benefits remain on the balance sheet as Pension Benefits – Overfunded. The accumulated benefit obligation is the present value of pension benefits earned as of the balance sheet date based on current salaries. |
| Other Financing Cash Flow represents cash flow from financing activities other than the following items: Increase/decrease in Deposits Increase/decrease in FHLB Increase/decrease in Federal Funds Sold/Securities Purchase Under Resale Agreement Total Cash Dividends Paid Issuance/Retirement of Stock, Net Issuance/Retirement of Debt, Net Other Financing Cash Flow Includes: Increase/decrease in debt issue costs Increase/decrease in financing costs Increase/decrease in minority interest Increase/decrease in advance to officers when reported as part of financing activities Increase/decrease in customer advances when reported as part of financing activities Increase/decrease in restructuring costs when reported as part of financing activities. |
| Impairment – Assets Held for Sale is a form of an unusual item related to the impairment of long-lived assets, certain identifiable intangibles, and goodwill related to those assets. These items are assets that will be sold by the reporting company. |
| Investment Income, Non-Operating represents income, other than interest, from investment securities. Such income may include dividend income, gain/loss on sale of investment securities, equity earnings in affiliates, unconsolidated subsidiaries or joint ventures (before taxes), or any other investment income. |
| Accounts Payable represents balances owed to suppliers for materials and merchandise acquired on an open account. |
| Short Term Debt Issued represents cash inflow due to the issuance of short-term debt. |
| Interest Income, Non-Operating represents non-operating interest income, which is generated from non-operating investment securities such as certificates of deposit or bonds for non-financial service companies. |
| Issuance (Retirement) of Stock, Net represents the sum of: Common Stock, Net Preferred Stock, Net Sale/Issuance of Common/Preferred Repurchase/Retirement of Common/Preferred Options Exercised Warrants Converted Treasury Stock. |
| Total Assets represents the total assets of a company, which is the sum of: Total Current Assets – Industrial and Utility Cash & Due From Banks – Banking only Other Earning Assets, Total – Banking only Net Loans – Banking only Property/Plant/Equipment, Total – Net – all industries Goodwill, Net – all industries Intangibles, Net – all industries Total Utility Plant, Net – Utility only Long-Term Investments – all industries Insurance Receivables – Insurance only Notes Receivable – Long-Term Industrial, Insurance, Utility Other Long-Term Assets, Total – all industries Deferred Policy Acquisition Costs – Insurance only Other Assets, Total – all industries. |
| Other Assets, Total represents the sum of: Securities/Indebtedness of Related Party – Insurance only Accrued Investment Income – Insurance only Reinsurance – Assets – Insurance only Separate Accounts – Assets – Insurance only Interest Receivable – Banking only Other Real Estate Owned – Banking only Other Assets for all industries. |
| Interest Expense, Net Non-Operating represents Interest Expense, Non-Operating, reduced by Interest Capitalized, Non-Operating, and is usually a negative value. |
| Treasury Stock represents the repurchase of a company’s common stock for specific corporate purposes. |
| Interest Capitalized, Non-Operating represents interest charges deferred to the company’s property, plant and equipment account, amortized over the life of the related assets. It is reported in the non-operating section of the company’s income statement. |
| Warrants Converted represents cash inflow on behalf of warrants converted, which results in an increase of common stock. |
| Other Assets represents assets not classified as: Securities/Indebtedness of Related Party – Insurance only Accrued Investment Income – Insurance only Reinsurance – Assets – Insurance only Separate Accounts – Assets – Insurance only Interest Receivable – Banking only Other Real Estate Owned – Banking only. |
| Interest Expense, Non-Operating represents interest expense on debt of nonfinancial service companies, including insurance companies. The interest expense may be actually paid or imputed on financing transactions. Interest Expense, Non-Operating is always a negative figure. |
| Options Exercised represents cash inflow due to stock options exercised, which results in an increase of common stock. |
| Other Real Estate Owned represents real estate owned by banks, but not for their own use. It includes Real estate foreclosed/repossessed and Real estate held for sale as an investment. |
| Operating Income represents the sum of: Total Revenue Total Operating Expense. |
| Repurchase/Retirement of Common/Preferred represents cash outflow on the repurchase or retirement of common and preferred stock. |
| Interest Receivable represents interest income accrued, but not yet received, on loans and other investments of commercial banks. Interest income is an integral part of operating revenues for in commercial banks. |
| Sale/Issuance of Common/Preferred represents cash inflow from the sale or issuance of common and preferred stock. |
| Total Operating Expense represents the sum of: Industrial Company: Cost of Revenue, Total Selling/General/Administrative Expenses, Total Depreciation/Amortization Interest Expense (Income), Net – Operating Unusual Expense (Income) Other Operating Expenses, Total Utility Company: Cost of Revenue, Total Selling/General/Administrative Expenses, Total Depreciation/Amortization Interest Expense (Income), Net – Operating Unusual Expense (Income) Other Operating Expenses Fuel Expense Operations & Maintenance Insurance Company: Selling/General/Administrative Expenses, Total Depreciation/Amortization Interest Expense (Income), Net – Operating Unusual Expense (Income) Other Operating Expenses, Total. |
| Separate Accounts – Assets represents assets of contra accounts for transactions on segregated funds. Segregated funds are established for an insurance company to manage certain investment assets on behalf of its clients. In managing such segregated funds, income from the funds is directly transferred to the clients and the insurance company earns commissions on managing such funds for customers. |
| Other Operating Expenses, Total represents the sum of: Unrealized Losses (Gains) Loss (Gain) on Sale of Assets – Operating Property & Other Taxes Other Operating Expense Other, Net. |
| Preferred Stock, Net represents the sum of Sale/Issuance of Preferred and Repurchase/Retirement of Preferred. |
| Reinsurance – Asset represents receivables from reinsurers, where a company assumed risks on insurance policies ceded by other insurance companies. |
| Repurchase/Retirement of Preferred represents cash outflow from the repurchase or retirement of preferred stock. |
| Other, Net represents any other item reported as ordinary expenses without segregation between operating and non operating. |
| Accrued Investment Income represents investment income accrued, but not yet received. Investment income in insurance companies is an integral part of operating revenue. |
| Other Liabilities represent non-specified liabilities. Other Liabilities is utilized only when a company does not differentiate between current or non-current liabilities in the balance sheet. |
| Accounting Change represents three types of accounting changes: A change from one generally accepted accounting principle to another generally accepted principle A change that occurs as the result of new information or as additional information is acquired A change from reporting as one type of entity to another type of entity. |
| Discontinued Operations – Liabilities represents long-term liabilities of discontinued operations. |
| Net Income Before Extraordinary Items represents net income before being adjusted by extraordinary items, such as: Accounting Change Discontinued Operations Extraordinary Item Taxes on Extraordinary Items |
| Other Long-Term Liabilities represents non-interest-bearing long-term liabilities other than: Deferred Income Tax Reserves Pension Benefits – Underfunded Other Long-Term Liabilities includes: Liabilities subject to compromise Negative goodwill (which may be reported as a retained earnings in the shareholders’ equity section). |
| Pension Benefits – Underfunded represents the valuation of a pension fund where there are insufficient funds to support expected liabilities. |
| U.S. GAAP Adjustment represents the disclosure by foreign companies using local accounting standards (or International Accounting Standards) to reconcile their local accounting net income to the U.S. equivalent net income. |
| Reserves represents an estimate of liabilities that have a good probability of arising. |
| Equity in Affiliates represents the share of earnings/losses that the company is entitled to from unconsolidated affiliated companies, but that has not been distributed as dividends. |
| Minority Interest represents accumulated interest for minority shareholders in subsidiaries that are less than 100 percent owned by the reporting parent company. The net worth of a subsidiary is assumed to be proportionally owned by parent company and other minority shareholders according to their respective ownership percentage. |
| Minority Interest represents the share of earnings/losses in subsidiaries that belongs to shareholders other than the parent company when the parent company owns less than 100%, but more than 50%, of a subsidiary. Since the subsidiary’s financials are consolidated with the company, this value will be a negative number to represent the amount the company does not own. |
| Income After Tax represents the sum of Income Tax – Total and Income Before Tax. |
| Deferred Income Tax represents the sum of Deferred Income Tax – Long Term Liability and Deferred Investment Tax Credit although Deferred Investment Tax Credit only has a value for utility companies. |
| Income Tax – Total includes all taxes on the basis of profits that may be owed to federal, state and/or foreign government. These taxes do not include regressive taxes, such as sales taxes or excise taxes to state and federal government. |
| Deferred Investment Tax Credit represents estimated tax credits on certain investments by utility companies, which may reduce future tax liabilities. |
| Deferred Income Tax – Long Term Liability represents estimated deferred income tax liabilities that are expected to come due beyond one year. |
| Income Before Tax represents the sum of Operating Income and the following items for all companies other than banks: Interest Income (Expense), Net Non-Operating Gain (Loss) on Sale of Assets Allowance for Funds Used During Construction – Utility only Other, Net For banks, Net Interest Income After Loan Loss Provision is adjusted by the following items: Non-Interest Income, Bank Non-Interest Expense, Bank |
| Total Debt represents total debt outstanding, which includes: For industrial, insurance, and utility companies: Notes Payable/Short-Term Debt Current Portion of Long-Term Debt/Capital Leases Total Long-Term Debt. For banks: Total Deposits Other (Interest) Bearing Liabilities, Total Total Short-Term Borrowings Current Portion of Long-Term Debt/Capital Leases Total Long-Term Debt. |
| Other, Net represents the sum of: Unrealized Gains (Losses) Minimum Pension Liability Adjustment Other Non-Operating Income (Expense). |
| Other Non-Operating Income (Expense) represents any non-operating income or expense item that a company reports before taxes that would not be classified as any of the following: Components of Interest Income (Expense), Net Non-Operating Gain/Loss Sale of Assets Unrealized Gains/Losses Minimum Pension Liability Adjustment. |
| Total Long-Term Debt represents the sum of: Long-Term Debt Capital Lease Obligations. |
| Minimum Pension Liability Adjustment represents gains or losses realized from maintaining the minimum amount of additional liability necessary for pension liability on the balance sheet to equal the unfunded accumulated benefit obligation. |
| Capital Lease Obligations represents the portion of lease obligations capitalized that are due beyond one year. Properties under lease may be capitalized when the lease period of certain asset is substantially close to the useful life of the asset. When such lease obligations are capitalized, the related asset is recorded as an asset of the company and subject to depreciation. |
| Unrealized Gains (Losses) represents unrealized gains on securities available-for-sale as a part of comprehensive income according to SFAS 130. It is located in the non-operating segment of a company’s income statement. |
| Long-Term Debt represents debt with maturities beyond one year. Long-Term Debt may consist of long-term bank borrowings, bonds, convertible bonds, etc. |
| Foreign Currency Translation Adjustment represents the adjustment required when a company has a foreign subsidiary that conducts business in its local currency, and then translates its figures into that of the currency of the parent company. It is located in the non-operating segment of a company’s income statement. |
| Total Current Liabilities represents current liabilities for industrial and utility companies. Current liabilities are liabilities that are incurred from operating activities and expected to be due within one year or an operating cycle of the company. |
| Common Stock, Total represents the sum of Common Stock and Limited Partner, where a company is either a limited partnership or stockholding. |
| Basic Weighted Average Shares represents the weighted average common shares outstanding less the dilution of stock options for a given period. These shares are used to calculate Basic EPS. |
| Income Available to Common Stocks Including Extraordinary Items represents net income available to common stockholders, including extraordinary items, and is used to calculate Basic EPS Including Extraordinary Items. |
| Limited Partner represents capital provided by limited partners. This is the equivalent of Common Stock in stockholding companies. |
| Common Stock represents the most frequently issued class of stock; usually it provides a voting right, but is secondary to preferred stock in dividend and liquidation rights. Common stockholders generally control the management of the corporation and tend to profit most if the company is successful, but are guaranteed neither dividends nor assets upon dissolution of their shares. |
| Income Available to Common Excluding Extraordinary Items represents net income available to common stockholders, not including the effect of extraordinary items, and is used to calculate Basic EPS Excluding Extraordinary Items. |
| Preferred Stock – Non-Redeemable, Net represents the sum of: Preferred Stock – Non-Redeemable Convertible Preferred Stock – Non-Redeemable Treasury Stock – Preferred General Partner. |
| Total Adjustments to Net Income represents the sum of: Preferred Dividends General Partners’ Distributions Miscellaneous Earnings Adjustments Pro Forma Adjustment Interest Adjustment – Primary EPS. |
| General Partner represents, if any, equity ownership of general partnership in a company. Although public companies do not necessarily have general partner ownership, those with limited partnerships may have general partners, as well. Contributions by and distributions to general partners may be set according to the articles of partnership relationship. |
| Interest Adjustment – Primary EPS represents expected interest expense to be recovered from the conversion of convertible securities when such securities are included in the denominator for Primary EPS computation. The recoverable interest expense is compiled net of possible tax impacts. |
| Treasury Stock – Preferred represents preferred stock owned by the issuing company or its consolidated subsidiaries. Due to the nature of the shareholders’ equity section, Treasury Stock – Preferred is always a negative figure. |
| Pro Forma Adjustment represents an adjustment used to convert historical earnings to pro forma net income when a company goes public. |
| Convertible Preferred Stock – Non-Redeemable represents preferred stock that is not redeemable but convertible to common stock with certain conditions. |
| Miscellaneous Earnings Adjustment represents an adjustment applied to net earnings that is used to obtain a company’s calculated EPS. |
| Preferred Stock – Non-Redeemable represents non-redeemable/convertible preferred stock, usually with a fixed amount of dividend. Preferred stock usually has a fixed rate of dividend to the nominal value without any specific maturity. However, most nonredeemable preferred stock has redemption, voting and conversion clauses for certain conditions. |
| General Partners’ Distributions represents earnings distribution to general unlimited partners. An unlimited partner is engaged in the management of the company, and has unlimited legal responsibility for the debts and liabilities of the partnership |
| Redeemable Preferred Stock, Total represents the sum of Redeemable Preferred Stock and Redeemable Convertible Preferred Stock. |
| Preferred Dividends represents the total dollar amount of the current dividend requirement on issued preferred stock of a company (including its subsidiaries). |
| Redeemable Convertible Preferred Stock represents convertible preferred stock that is redeemable at maturity. The preferred stock may be converted into common stock under certain conditions at the predetermined ratio at the option of preferred stockholders. These shares are subject to mandatory redemption requirements or have a redemption feature that is outside the control of the issuer. |
| Net Income represents the sum of Net Income Before Extraordinary Items and Total Extraordinary Items. |
| Redeemable Preferred Stock represents preferred stock that has a fixed maturity and is redeemable on the maturity date. |
| Total Extraordinary Items represents the sum of: Accounting Change Discontinued Operations Extraordinary Item Tax on Extraordinary items. |
| Tax on Extraordinary Items represents the sum of tax impacts on extraordinary items listed in the following: Accounting Change Discontinued Operations Extraordinary Item. |
| Total Liabilities represents the sum of: For industrial and utility companies: Total Current Liabilities Total Long-Term Debt Deferred Income Tax Minority Interest Other Liabilities, Total For banks: Accounts Payable Payable/Accrued Accrued Expenses Total Deposits Other (Interest) Bearing Liabilities, Total Total Short-Term Borrowings Current Portion of Long Term Debt/Capital Leases Other Current Liabilities, Total Total Long-Term Debt Deferred Income Tax Minority Interest Other Liabilities, Total For insurance companies: Accounts Payable Payable/Accrued Accrued Expenses Policy Liabilities Notes Payable/Short-Term Debt Current Portion of Long Term Debt/Capital Leases Other Current Liabilities, Total Total Long-Term Debt Deferred Income Tax Minority Interest Other Liabilities, Total. |
| Extraordinary Item represents events and transactions that are distinguished by their unusual nature, by the infrequency of their occurrence, and the materiality of their impact on the earnings of the company. |
| Other Liabilities, Total represents the sum of: Reserves Pension Benefits – Underfunded Other Long-Term Liabilities Discontinued Operations – Liabilities Other Liabilities. |
| Discontinued Operations represents the gain or loss from the sale of divisions of a business that have been sold or written off by the company. In order to classify such a sale or write-down as a discontinued operation, the company may no longer be engaged in the activity (such as producing products in the same product line) that it has discontinued. |
| Amortization of Intangibles represents systematic charges to expenses over the useful lives of assets that lack physical existence. |
| Other Short-Term Borrowings represents short-term borrowings other than Commercial Paper or Federal Funds Purchased/Securities Sold Under Repurchase Agreement. |
| Depreciation Expense represents depreciation expenses of tangible fixed assets of a bank. |
| Commercial Paper represents short-term unsecured promissory notes issued to customers. This is generally discounted by customers. It includes Bankers’ acceptances, bank overdrafts, drafts payable, demand notes payable. |
| Labor & Related Expenses consists of expenses paid to employees of a bank in the form of salaries, wages, fees, benefits or any other form of compensation when such expenses are separately reported from the rest of selling, general and administrative expenses. |
| Federal Funds Purchased/Securities Sold Under Repurchase Agreement represents funds acquired from a financial institution for a limited period of time to cover reserve requirements. Although the results are the same, the providers of the varying resources are different. Federal Funds Purchased are short-term loans to other depository financial institutions without any collateral, provided by Federal Reserve banks, usually at the Federal Funds rate. These may be considered wholesale loans to other banks. Securities Sold Under Repurchase Agreement are securities purchased on a temporary basis from other financial institutions with a pre-set selling price within a short period of time. |
| Other (Interest) Bearing Liabilities, Total represents interest-bearing liabilities other than Total Deposits and Total Short-Term Borrowings in banks. Other (Interest) Bearing Liabilities, Total is the sum of: FHLB Advances Acceptances Outstanding Other (Interest) Bearing Liabilities. |
| Non-Interest Income – Bank represents the sum of: Fees & Commissions From Operations Commissions/Fees From Securities Activities Insurance Commissions, Fees & Premiums Credit Card Fees Fees for Other Customer Services Real Estate Operation Gain Dealer Trading Account Profit Investment Securities Gains Foreign Currency Gains Unrealized Gains Minimum Pension Liability Gain Other Unusual Income Other Revenue |
| Other Revenue represents non-interest income from banking other than following items: Fees & Commissions From Operations Commissions/Fees From Securities Activities Insurance Commissions, Fees & Premiums Credit Card Fees Fees for Other Customer Services Real Estate Operation Gain Dealer Trading Account Profit Investment Securities Gains Foreign Currency Gains Other Revenue includes: Fees for data processing Gain on sale of loans/mortgage loans Gain on sale of foreclosed real estate. |
| Other (Interest) Bearing Liabilities represents interest-bearing liabilities in a commercial bank and includes: Advance payments from borrowers Escrow deposits, mortgage escrow ESOP debts/loans. |
| Other Unusual Income represents unusual comprehensive income other than Unrealized Gains and Minimum Pension Liability Gain when a company reports gains of comprehensive income separately from losses of comprehensive income. |
| Acceptances Outstanding represents contingent liabilities that result from transactions mediated by a bank on behalf of customers. The mediating bank may earn fees on mediation or marginal gains/losses on such transactions. |
| Minimum Pension Liability Gain represents gains realized from maintaining the minimum amount of additional liability necessary for pension liability on the balance sheet to equal the un-funded accumulated benefit obligation. Such adjustment is defined as a part of comprehensive income, according to SFAS 130. |
| FHLB Advances represents advances/borrowings and capital provided by Federal Home Loan Banks (FHLB), where FHLB is a cooperative financial institution that mainly provides funding to other financial institutions for housing, small business, rural development and agriculture |
| Unrealized Gains represents unrealized gains on securities available-for-sale as a part of comprehensive income according to SFAS 130. |
| Total Deposits represents the sum of: Non-Interest Bearing Deposits Interest Bearing Deposits Other Deposits. When a company reports its deposits without any delineation between interest-bearing and non-interest-bearing, or if the deposits are delineated in a manner other than interest-bearing/non-interest-bearing, deposits are classified as Total Deposits |
| Net Cash – Ending Balance represents the sum of Net Change in Cash and Net Cash – Beginning Balance. This value will be the ending balance of cash and cash equivalents of the current fiscal period, with exceptions in certain cases where there are changes in the scope of businesses consolidated. |
| Foreign Currency Gains represents gains on trading foreign currencies. Foreign Currency Gains, which is treated as operating revenue for financial service companies, is differentiated from Foreign Currency (Translation) Adjustments as a part of comprehensive income. |
| Other Deposits represents deposits not classified as Non-Interest Bearing Deposits or Interest Bearing Deposits. |
| Net Cash – Beginning Balance represents the beginning balance of cash and cash equivalents, as defined by a company. This is the ending balance of cash and cash equivalents of the previous fiscal period, with exceptions for certain cases when there are changes in the scope of businesses consolidated. The only situation in which this would vary is the restatement of the cash flow for the previous fiscal period. |
| Investment Securities Gains represents gains on the sale of investment securities. A commercial bank may be restricted to investing in certain types of securities, but subsidiaries of the bank may be in many different businesses, including investment banking and brokerages. |
| Interest Bearing Deposits represents deposits that bear interest, such as savings accounts or time deposits. It includes: Savings accounts NOW accounts Money market accounts Passbook deposits Time deposits, certificates of deposit. |
| Net Change in Cash represents the sum of: Cash From Operating Activities Cash From Investing Activities Cash From Financing Activities Foreign Exchange Effects. |
| Dealer Trading Account Profit represents profits on trading securities when a bank is engaged in securities brokerage services through its subsidiaries. Trading securities may include derivative securities, government securities, fixed income securities, and equity securities. |
| Non-Interest Bearing Deposits represents deposits with no interest accrual or with minimal interest earning, which are often known as demand deposits and used for checking accounts. Checking accounts with minimal interest payments, such as NOW accounts, may be considered demand deposits and may be included in Non-Interest Bearing Deposits by some banks. |
| Policy Liabilities represents total liabilities related to the insurance operations of an insurance company, and represents the sum of: Policy Liabilities Insurance Liabilities Unearned Premium/Unearned Revenue Repurchase Agreements Separate Accounts – Liability Other Policyholders’ Funds Reinsurance – Liability. |
| Foreign Exchange Effects represents the increase/decrease in cash and cash equivalents due to changes in exchange rates. |
| Other Current Liabilities, Total represents the sum of: Dividends Payable Customer Advances Security Deposits Income Taxes Payable Other Payables Deferred Income Tax – Current Liability Discontinued Operations – Current Liability Other Current Liabilities. |
| Non-Interest Expense, Bank represents the sum of: Labor & Related Expenses Depreciation Expense Amortization of Intangibles Amortization of Acquisition Costs Real Estate Operation Expense Dealer Trading Account Loss Investment Securities Losses Foreign Currency Losses Unrealized Losses Minimum Pension Liability Loss Litigation Expense Restructuring Charge Other Unusual Expense Other Expense |
| Other Expense represents non-interest expense from banking other than the following items: Labor & Related Expenses Depreciation Expense Amortization of Intangibles Amortization of Acquisition Costs Real Estate Operation Expense Dealer Trading Account Loss Investment Securities Losses Foreign Currency Losses |
| Other Current Liabilities represents current liabilities other than: Dividends Payable Customer Advances Security Deposits Income Taxes Payable Other Payables Deferred Income Tax – Current Liability Discontinued Operations – Current Liability When liabilities of a company are not delineated between current and non-current, all other liabilities are classified in the non-current section as Other Liabilities. |
| Restructuring Charge represents expenses associated with the reorganization of certain functions, regrouping of divisions or closing of a facility/branch. These expenses may include the consolidation of divisions, relocation of facilities and/or employees, and employee termination costs. |
| Discontinued Operations – Current Liability represents current liabilities of discontinued operations. Although liabilities of discontinued operations may qualify as a part of current liability of continuing operations, such liabilities are delineated between current and non-current portions by a company, and they are compiled as reported by the company. |
| Other Unusual Expense represents unusual expenses other than Restructuring Charge and Litigation. |
| Deferred Income Tax – Current Liability represents income taxes estimated and expected to be paid within one year or an operating cycle, whichever is longer. When liabilities of a company are not delineated between current and non-current, all deferred income tax liabilities are classified in the noncurrent section as Deferred Income Tax – Long Term Liability. |
| Litigation Expense represents unusual litigation expenses that are not part of the company’s day-to-day operating activities, such as litigation settlements, lawsuits, etc. Litigation Expense may include fees for lawyers, as well as settlement charges. |
| Other Payables represents current payables other than Dividends Payable and Income Taxes Payable. These payables are expected to mature within one year or an operating cycle, whichever is longer. Other Payables includes Payables/due to employees, shareholders, officers, directors (other than loans, dividends). |
| Minimum Pension Liability Loss represents losses realized from maintaining the minimum amount of additional liability necessary for pension liability on the balance sheet to equal the unfunded accumulated benefit obligation. Such adjustment is defined as a part of comprehensive income, according to SFAS 130. |
| Income Taxes Payable represents income taxes payable to the government, where such tax liability is already confirmed in terms of amount and payable date. Income Taxes Payable is different from Deferred Income Tax – Current Liability, which is an estimated liability. |
| Unrealized Losses represents unrealized losses on securities available-for-sale as a part of comprehensive income according to SFAS 130. |
| Security Deposits represents security deposits received for the purpose of offsetting potential losses due to damage of either a physical or intellectual nature or for rights of usage. |
| Foreign Currency Losses represents losses on the trading of foreign currencies. Foreign Currency Losses, as a reduction of operating revenue for financial service companies, is differentiated from Foreign Currency (Translation) Adjustments as a part of comprehensive income. |
| Customer Advances represents advances received from customers, for goods or services expected to be delivered within the following fiscal year. |
| Investment Securities Losses represents losses on the sale of investment securities. A commercial bank may be restricted to investing in certain types of securities, but subsidiaries of the bank may be in many different businesses, including investment banking and brokerages. |
| Dividends Payable represents dividends that are declared but not yet paid to shareholders of common and preferred stock. Although dividends declared are subject to approval by shareholders, companies normally recognize the liabilities when declared by the board of directors. |
| Dealer Trading Account Loss represents losses on trading securities when a bank is engaged in securities brokerage services through its subsidiaries. Trading securities may include derivative securities, government securities, fixed income securities, and equity securities. |
| Current Portion of Long Term Debt/Capital Leases represents the portion of a long-term debt instrument that is due within the following fiscal year. |
| Reported Cash from Financing Activities represents the company’s as reported value for total cash received from financing activities within their financial report. |
| Real Estate Operation Expense represents expenses on rentals and losses from the sale of operating real estate. |
| Notes Payable/Short-Term Debt represents short-term bank borrowings and notes payable that are issued to suppliers. |
| Reported Cash from Investing Activities represents the company’s as reported value for total cash received from investing activities within their financial report. |
| Amortization of Acquisition Costs represents the excess of purchase price over tangible and other intangible assets acquired less liabilities assumed arising from business acquisitions. Amortization of goodwill consists of the periodic reduction of the premium paid in the acquisition of an entity over the fair market value of its identifiable tangible and intangible assets. |
| Total Short-Term Borrowings represents total short-term borrowings of a bank, which are the sum of: Commercial Paper Other Short-Term Borrowings. When a company does not delineate between commercial paper and short term borrowings, total short-term borrowings are recorded in one line and classified as Total Short-Term Borrowings. |
| Reported Cash from Operating Activities represents the company’s as reported value for total cash received from operating activities within their financial report. |
| Other Revenue represents revenue that is not otherwise classified from the main operating activities of a company. Although “other” items reported by a company may be clearly identifiable as a part of Net Sales, some items that may not be clearly related to the main operating activity of a company are included in Other Revenue. Revenue of a subsidiary whose business is different from that of its parent company is classified as Other Revenue as well. |
| Federal Funds Sold/Securities Purchased Under Resale Agreement represents funds provided to a financial institution for a limited period of time to cover reserve requirements. |
| Taxes Payable represents changes in taxes payable during the period. An increase in income taxes payable has a positive impact on cash flow from operating activities, and vice versa. |
| Other Revenue, Total represents the sum of: Other Non-Utility Revenue Other Non-Insurance Revenue Interest Income Non-Bank Other Revenue. |
| Trading Account Assets represents the balance of trading account assets. Trading securities is the core operating activity of securities brokerage houses. Trading account securities may consist of derivative contracts, treasury securities, fixed income securities, equity securities, etc. |
| Other Liabilities represents changes in other liabilities during the period. An increase in other liabilities has a positive impact on cash flow from operating activities, and vice versa. |
| Total Revenue represents revenue from all of a company’s operating activities after deducting any sales adjustments and their equivalents. |
| FHLB Stock represents loans and other investments to Federal Home Loan Banks (FHLB). FHLB is a cooperative financial institution that mainly provides funding to other financial institutions for housing, small business, rural development and agriculture. Funds are provided by cooperative financial institutions, and such funds are redistributed for community development and housing in rural areas. |
| Purchased Power represents the cost of purchased power, generally for electric utility companies. |
| Other Assets & Liabilities, Net represents the changes in the combined sum of assets and liabilities when a company reports these totals as a single line. If the value of the assets is greater than the value of the liabilities, the result has a negative impact on cash flow, and vice versa. |
| Other Short-Term Investments represents short-term investments other than the following items: Interest-Earning Deposits Federal Funds Sold/Securities Purchased Under Resale Agreement Trading Account Assets FHLB Stock |
| Fuel Purchased for Resale represents the cost of gas purchased for resale by gas utility companies. |
| Other Operating Cash Flow represents the impact of other operating cash flow items that cannot be classified as an adjustment item to net income, or an asset/ liability as part of changes in non-cash working capital. |
| Securities Held represents securities held to maturity, reported according to SFAS 115, Accounting for Certain Investments in Debt and Equity Securities. Securities Held mostly consists of debt securities, usually valued at amortized cost. |
| Cost of Revenue includes all costs that can be directly attributable to the goods and services produced/purchased and sold. |
| Investment Securities, Gains/Losses represents a reversal of gains/losses on the sale of investment securities for banks and insurance companies. Although investments in securities other than investments in affiliated companies qualify as operating assets for banks and insurance companies, changes in such items are reported as investing activities, and gains/losses on the sale of such investments are reported as an elimination of gains/losses in the operating section. |
| Securities for Sale represents securities available for sale, reported according to SFAS 115, Accounting for Certain Investments in Debt and Equity Securities. Securities Available for Sale are valued at fair market value. Securities for Sale includes: Mortgage-backed securities, if not specified for sale or held to maturity Investment securities, if not specified for sale or held to maturity, but not including investments in affiliates |
| Excise Taxes Payments represents excise taxes and any other taxes collected from customers on behalf of governing authorities and paid to the authorities. Excise Taxes Payment is used only when the company does not disclose the payment in its revenue section. If this payment is disclosed in the revenue section, Excise Tax Receipts is used. |
| Loans, Gains/Losses represents a reversal of gains/losses on the sale of loans by a bank. Loans to customers are usually considered operating assets for commercial banks. |
| Total Investment Securities represents total investment securities, reported according to SFAS 115, Accounting for Certain Investments in Debt and Equity Securities, which is the sum of: Securities Held (to Maturity) Securities (Available) for Sale |
| Other Real Estate Owned represents a reversal of gains/losses on the sale of other real estate owned. It is utilized to avoid double counting of such cash flow, where changes in other real estate are reported in Foreclosed Real Estate or Other Investing Cash Flow. |
| Cost of Revenue, Total represents total operating expenses directly related to the goods sold and services provided. |
| Loans Held for Sale represents loans held for sale, rather than held for management. Banks may provide loans to customers, but sell some of them to other financial institutions, instead of holding them until their maturities. Such loans held for sale may temporarily stay in Loans Held for Sale. |
| Cash Interest Paid represents interest paid in cash during the period. Cash Interest Paid is utilized when the Direct Method is employed for the operating section of the cash flow statement. When a company uses the Indirect Method, this information is classified as Cash Interest Paid and compiled in the supplemental section of the cash flow statement. |
| Unbilled Utility Revenue represents electricity or gas consumed by customers but not yet billed to them by utility companies. |
| Loan Loss Provision represents noncash expenses for possible defaults of loans by customers. Such non-cash expenses are reversed to make adjustments to net income to isolate cash flow from operating activities under the Indirect Method. |
| Other Interest Income represents interest income earned on items other than the following: Interest & Fees on Loans, Interest & Dividends on Investment Securities, Federal Funds Sold/Securities Sold Under Resale Agreement, Interest on Deposits, and Trading Account Interest. |
| Deferred Gas Cost represents the cost of gas already consumed but not yet charged to consumers. |
| Accounts Receivables represents changes in accounts receivable during the period. An increase in accounts receivable has a negative impact on cash flow from operating activities, and vice versa. |
| Other Non-Bank Income includes: Rental income from access space of a banking premise or from rental property as an investment, and Insurance premiums taken by an insurance subsidiary of a commercial bank. |
| Discontinued Operations – Current Assets represents current assets of discontinued operations. |
| Inventories represents changes in inventories during the period. An increase in inventories has a negative impact on cash flow from operating activities, and vice versa. |
| Trading Account Interest represents interest earned on trading account securities. Trading securities may consist of derivative contracts, treasury securities, fixed income securities, equity securities, etc. |
| Other Current Assets, a component of Other Current Assets, Total, represents assets other than: Restricted Cash/Investments – Current Deferred Income Tax – Current Assets Unbilled Utility Revenue – Utility only Deferred Gas Cost – Utility only Discontinued Operations – Current Assets. |
| Prepaid Expenses represents changes in prepaid expenses during the period. An increase in prepaid expenses has a negative impact on cash flow from operating activities, and vice versa. |
| Interest Income, Bank is composed of: Interest & Fees on Loans Interest & Dividends on Investment Securities, Federal Funds Sold/Securities Purchased Under Resale Agreement Interest on Deposits Other Interest Income Trading Account Interest Other Non-Bank Income. |
| Other Assets represents changes in other assets during the period. An increase in other assets has a negative impact on cash flow from operating activities, and vice versa. |
| Other Non-Utility Revenue represents revenue from activities that are either non-regulated or non-utility regulated. When a company reports a single-step income statement, income from non-operating activities is reported as part of revenue and included in Other Non-Utility Revenue. |
| Other Current Assets, Total is the sum of: Restricted Cash – Current Deferred Income Tax – Current Assets Unbilled Utility Revenue – Utility only Deferred Gas Cost – Utility only Discontinued Operations – Current Assets Other Current Assets. |
| Total Current Assets is the sum of: Cash and Short Term Investments Total Receivables, Net Total Inventory Prepaid Expenses Other Current Assets, Total. |
| Accounts Payable represents changes in accounts payable during the period. An increase in accounts payable has a positive impact on cash flow from operating activities, and vice versa. |
| Other Non-Insurance Revenue represents income from operating activities other than the insurance business for insurance companies. Revenue from operating activities of noninsurance subsidiaries in an insurance company is classified as Other Non-Insurance Revenue where most such subsidiaries are engaged in banking businesses. |
| Cash & Due From Banks represents cash on hand and due from banks. Due from banks represents receivables from, or short-term loans to, other banks and/or financial institutions, which usually bear minor interest earnings. |
| Accrued Expenses represents changes in accrued expenses during the period. An increase in accrued expenses has a positive impact on cash flow from operating activities, and vice versa. When not delineated separately, Accrued Expenses is classified as Accounts Payable/Accrued. |
| Interest Income, Non-Bank represents the revenue received from interest-bearing obligations held by a company. |
| Interest-Earning Deposits represents interest-earning deposits with other banks and financial institutions. Subsidiaries of a commercial bank may have deposits with other banks and financial institutions, which are classified as Interest-Earning Deposits. |
| Payable/Accrued represents changes in accounts payable and accrued expenses during the period when a company does not delineate the two components. An increase in accounts payable and accrued expenses has a positive impact on cash flow from operating activities, and vice versa. Payable/Accrued is utilized when a company does not delineate between Accounts Payable and Accrued Expenses. |
| Loan Loss Provision represents provisions established for possible defaults by customers on loans from a financial institution. Reserves for possible loan losses are established on loans outstanding on the basis of country risks, industry risks and specific risks of groups of borrowers. When a borrower is in default, the allowance is reduced and replenished in the following fiscal period, which is accounted for in Loan Loss Provision. |
| Insurance Reserves represents changes in insurance reserves, such as reserves for claims and losses or reserves for benefits to policyholders, during the period. An increase in insurance reserves has a positive impact on cash flow from operating activities, and vice versa. |
| Land/Improvements – Gross represents land and improvements on land at acquisition cost. Land is not depreciated, but land improvements are normally depreciated over time. It includes Improvements in land (subject to depreciation). |
| Unearned Premiums represents changes in reserve for unearned premiums during the period. An increase in unearned premiums has a positive impact on cash flow from operating activities, and vice versa. |
| Net Interest Income After Loan Loss Provision represents net gains from loan operations over capital costs for the loans provided after considering expected Loan Loss Provision expenses. It is computed as Interest Income, Bank less Total Interest Expense less Loan Loss Provision. |
| Machinery/Equipment – Gross represents the acquisition cost of machinery and other equipment (including delivery equipment, office equipment, machinery, furniture and fixtures, furnishings, factory equipment, tools, etc.) in a company, before being reduced by accumulated depreciation. |
| Losses, Benefits, and Adjustments represents losses paid to policyholders, loss adjustment expenses, and benefits to life policyholders as expenses to insurance policies. Loss adjustment expenses represent expenses for the investigation of designated events that happened, estimation of losses, and any other activity after the event until the payment of claims. |
| Changes in Working Capital represents the sum of: Loan Loss Provision (for banks) Accounts Receivable (for insurance companies, industrial companies and utility companies) Prepaid Expenses (for insurance companies and utility companies) Other Assets (for banks, insurance companies and utility companies) Accounts Payable (for insurance companies, industrial companies and utility companies) Accrued Expenses (for insurance companies, industrial companies and utility companies) Payable/Accrued (for banks, insurance companies, industrial companies and utility companies) Taxes Payable (for banks, insurance companies, industrial companies and utility companies) Other Liabilities (for banks, insurance companies, industrial companies and utility companies) Other Assets & Liabilities, Net (for banks, insurance companies, industrial companies and utility companies) Investment Securities, Gains/Losses (for banks and insurance companies) Loans, Gains/Losses (for banks) Other Real Estate Owned (for banks) Sale of Loans (for banks) Loss Adjustment (for insurance companies) Policy Benefits/Liabilities (for insurance companies) Deferred Policy Acquisition Costs (for insurance companies) Policy Refunds (for insurance companies) Reinsurance Receivable (for insurance companies) Reinsurance Payable (for insurance companies) Insurance Reserves (for insurance companies) Unearned Premiums (for insurance companies) |
| Construction in Progress – Gross represents the cost of construction in progress of fixed assets for a company’s own use. The cost of construction in progress is normally not depreciated until the fixed assets are completed and placed in production. |
| Underwriting & Commissions represents the commissions received for underwriting insurance policies from policyholders or other insurance companies. Underwriting is the process of selling a guaranteed cash payment in the event of a loss or casualty. Commissions are service charges assessed by an agent in return for arranging the purchase of insurance. |
| Cash From Operating Activities represents the sum of: Net Income/Starting Line Depreciation/Depletion Amortization Deferred Taxes Non-Cash Items Cash Receipts Cash Payments Cash Taxes Paid Cash Interest paid Changes in Working Capital. |
| Leases – Gross represents properties leased/rented to outside customers. It also includes tenant improvements. |
| Expenses Recovered from Reinsurers represents the portion of expenses recovered from the external insurance companies, in relation to insurance that have been reassigned to other insurance providers. This is a negative figure that reflects a reduction in the total losses incurred by the insurance company. |
| Purchase of Fixed Assets is commonly referred to as Capital Expenditures. Capital Expenditures encompass all expenditures for factories and equipment that have a useful life of more than one year. These expenditures are not treated as an expense on the income statement when they are incurred. Rather, they are capitalized, meaning that they are expensed over time. |
| Natural Resources – Gross represents the acquisition cost of natural resources that are subject to depletion for their consumption. It may include timberlands, oil reservoirs, as well as mineral extraction rights on properties. |
| Purchase/Acquisition of Intangibles represents cash outflow on acquisition of intangibles. |
| Losses, Benefits, and Adjustments, Total represents the sum of: Losses, Benefits, and Adjustments Underwriting & Commissions. |
| Other Properties/Plant/Equipment – Gross represents gross property, plant, and equipment, other than those included in the following items: Buildings – Gross Land/Improvements – Gross Machinery/Equipment – Gross Construction in Progress – Gross Leases – Gross Natural Resources – Gross. |
| Amortization of Policy Acquisition Costs represents policy acquisition costs that are capitalized and amortized over the contractual period of the underlying policy. |
| Software Development Costs represents costs accumulated and capitalized for software development. |
| Property/Plant/Equipment, Total – Gross, when fixed assets are reported before depreciation but without detailed delineation, represents the sum of: Buildings – Gross Land/Improvements – Gross Machinery/Equipment – Gross Construction in Progress – Gross Leases – Gross Natural Resources – Gross Other Property/Plant/Equipment – Gross. |
| Selling/General/Administrative Expense represents all of the costs of operating a business other than the costs of readying a product for sale. Individual expenses included in Selling/General/Administrative Expense may vary depending on the nature of business of a company, but they cover expenses related to selling and marketing activities, general activities that serve many different departments, and administrative activities. |
| Capital Expenditures represents the sum of: Purchase of Fixed Assets Purchase/Acquisition of Intangibles Software Development Costs. |
| Accumulated Depreciation, Total represents an aggregate of accumulated depreciation to each of the fixed assets, if any, included in the following items: Buildings – Gross Land/Improvements – Gross Machinery/Equipment – Gross Construction in Progress – Gross Leases – Gross Natural Resources – Gross Other Property/Plant/Equipment – Gross. |
| Loans Origination – Operating represents an increase in loans to customers when such loans to customers are treated as operating assets by a bank. |
| Gross Profit represents a measure of a company’s operating performance. Gross Profit states the profits earned directly from a company’s revenues and direct costs. |
| Other Earning Assets includes: Investments in life insurance policies Real estate investments. |
| Fuel Expense represents costs of fuel used for generating electricity, water, or steam for distribution by utility companies. |
| Sale of Loans represents a decrease in loans to by a bank to its customers. These loans to customers are treated as operating assets by a bank. |
| Customer Acceptances represents contingent assets that result from transactions mediated by a bank on behalf of customers. The mediating bank may earn fees on mediation or marginal gains/losses on such transactions. |
| Operations & Maintenance represents costs for operations and maintenance of power generating plants by electric utility companies, and maintenance of distribution facilities by utility companies. A significant portion of Operations & Maintenance may represent depreciation and maintenance of local distribution facilities such as power lines and gas pipelines. |
| Loss Adjustment represents reversal of non-cash expenses of estimated losses on unreported cases and cases that have been reported, but are still being processed. |
| Interest on Deposit represents interest paid on deposits from customers. Types of deposits may include demand/checking deposit, non-interest-bearing/interest-bearing deposits, savings deposits, money market accounts, NOW accounts, time deposit accounts, and certificates of deposit. |
| Policy Benefits/Liabilities represents changes in reserves for future policy benefits. Reserves for life and other policies are estimated on the basis of various actuarial factors. |
| Other Earning Assets, Total represents earning assets other than loans to customers. It consists of the following items: Interest-Earning Deposits Federal Funds Sold/Securities Purchased Under Resale Agreement Trading Account Assets FHLB Stock Total Investment Securities Loans Held for Sale Other Earning Assets Customer Acceptances. |
| Total Gross Loans represents the nominal value of loans to customers. Loans to customers may be further delineated in various categories, such as by customers (consumer or industrial), by maturity (short-term or long-term), or by underlying securities (secured or not secured), either on the balance sheet or in a footnote to the financial statement. |
| Interest on Other Borrowings represents interest paid for borrowings by banks. Although commercial banks mostly rely on capital from deposits from customers, such banks may issue notes and bonds as long-term capital resources. This interest paid on notes and bonds is still considered an operating interest expense for banks. |
| Deferred Policy Acquisition Costs represents changes in deferred policy acquisition costs capitalized. |
| Loan Loss Allowances represents allowances accumulated for possible defaults on loans outstanding. The default rates are established according to regulations in the country and the Bank’s experience with each group of customers. The default risks are typified by country risk, industry risk, and risks on individual customers. |
| Federal Funds Purchased/Securities Sold Under Repurchase Agreement represents funds acquired from a financial institution for a limited period of time to cover reserve requirements. Although the results are the same, the providers of the varying resources are different. Federal Funds purchased are short-term borrowings from other depository financial institutions without any collateral, usually at the Federal Funds rate. These may be considered wholesale borrowings from other banks. Securities Sold Under Repurchase Agreement are securities sold on a temporary basis to other financial institutions with a pre-set buying price within a short period of time. |
| Policy Refunds represents the change in the refunding of policy assets and investment capital to policyholders. This can be the result of the cancellation of a policy or related to the policyholder accessing the investment component of the policy. |
| Unearned Income represents unearned interest income, where the nominal value of a loan includes prepaid interest income, and a portion of the prepaid interest income is not yet earned at the end of a fiscal period. As it is an asset account, Unearned Income is always classified as a negative figure. |
| Reinsurance Receivable represents changes in receivables from reinsurers during the period. An increase in reinsurance receivable has a negative impact on cash flow from operating activities, and vice versa. |
| Total Interest Expense represents total operating interest expense for financial institutions: Interest on Deposits Interest on Other Borrowings Federal Fund Purchased/Securities Sold Under Repurchase Agreement. |
| Net Loans represents total loans to customers, reduced by possible default losses and unearned interest income. Reuters computes Net Loans by taking Total Gross Loans and subtracting: Loan Loss Allowances Unearned Interest. |
| Net Interest Income represents Interest Income, Bank, reduced by Total Interest Expense for banks. Net Interest Income indicates interest margins for financial institutions engaged in the lending and borrowing businesses. However, Net Interest Income is computed before consideration of Loan Loss Provision. |
| Reinsurance Payable represents changes in payables to reinsurers during the period. An increase in reinsurance payable has a positive impact on cash flow from operating activities, and vice versa. |
| Building – Gross represents the gross amount of buildings and their attachments, before being reduced by accumulated depreciation of the buildings. Building – Gross includes: Properties (residential, commercial, office) for rent in a real estate rental company Leased property under finance lease, including leasehold improvements on it, for own use. |
| Exploration & Production represents costs incurred in the exploration for and production of oil. Exploration & Production has been used historically, but is being discontinued. |
| Interest Expense, Net – Operating represents Interest Expense – Operating reduced by Interest Capitalized – Operating |
| Loans Origination – Investing represents cash inflow from increases in loans to customers, which may be directly originated from customers, or acquired from other loan originators. |
| Utility Plant, Net represents Utility Plant reduced by Utility Plant Accumulated Depreciation. Utility Plant is limited to the unique fixed assets that are employed for electric generation, distribution of electricity, gas, water, or any other regulated resources. |
| Loans represents changes in loans to customers for banks. |
| Interest Capitalized – Operating represents interest charges deferred to a company’s property, plants and equipment account, amortized over the life of the related assets. Interest Capitalized – Operating reflects only the portion of interest on an asset that is amortized during the fiscal period. |
| Utility Plant Accumulated Depreciation represents accumulated depreciation against Utility Plant. Accumulated depreciation included in Utility Plant Accumulated Depreciation should match that included in Utility Plant). Due to the nature of Utility Plant Accumulated Depreciation as a contra account to asset, Utility Plant Accumulated Depreciation is always a negative figure. |
| Intangible, Net represents changes in intangible assets. When a company does not delineate its purchase of intangibles and sale of intangibles, Intangible, Net is utilized. |
| Interest Expense – Operating represents interest expense for financial services subsidiaries of non-banking companies. In order to use Interest Expense – Operating, the subsidiaries must primarily be engaged in financial services other than insurance operations. Although the parent company is engaged in industrial, utility, or insurance businesses, the respective subsidiaries must be engaged in financial services in their day-to-day operations, including the provision of loans to customers. |
| Utility Plant represents the gross amount of fixed assets employed by utility companies in the production of the utility, such as electric plants, distribution facilities of electricity, gas or water, etc. |
| Depreciation/Amortization represents the sum of: Depreciation Amortization of Intangibles Amortization of Acquisition Costs. |
| Sale of Intangible Assets represents cash inflow on the sale of intangible assets. |
| Intangibles, Net represents Intangibles, Gross reduced by Accumulated Intangible Amortization. Intangibles, Net is utilized when the company does not provide Intangibles, Gross. Intangibles consist of patents, copyrights, franchises, goodwill, trademarks, trade names, secret processes, and organization costs. |
| Principal Payments From Securities represents cash inflow from the repayment of securities that have been invested and have matured. It is utilized when principal repayments on securities are separately reported from the Sale of Investment. |
| Amortization of Acquisition Costs (also known as amortization of goodwill) represents the excess of purchase price over tangible and intangible assets acquired, less liabilities assumed arising from business acquisitions using the Purchase Method of accounting. Amortization of goodwill consists of the periodic reduction of the premium paid in the acquisition of an entity over the fair market value of its identifiable tangible and intangible assets. |
| Accumulated Intangible Amortization represents accumulated amortization against intangible fixed assets. Intangible fixed assets acquired are expensed over the useful life of each asset, and amortization of each intangible asset is included in Accumulated Intangible Amortization. |
| Purchase of Investments represents cash outflow on the purchase of investments in securities. |
| Amortization of Intangibles represents the accounting process of allocating the cost of assets that lack physical existence over those periods expected to benefit from the use of these assets. These assets usually have a high degree of uncertainty concerning future benefits. |
| Intangibles, Gross consists of patents, copyrights, franchises, goodwill, trademarks, trade names, secret processes, and organization costs. Intangibles, Gross represents the gross amount of intangibles before being reduced by Accumulated Intangible Amortization. If the company reports a net figure, it is classified as Intangibles, Net. |
| Investment, Net represents changes in investments in securities. It is utilized when a company does not delineate the sale of investments and the purchase of investments on the cash flow statement. |
| Depreciation represents the accounting process of allocating the cost of tangible assets to expenses over those periods expected to benefit from the use of the assets. |
| Goodwill, Net represents Goodwill, Gross reduced by Accumulated Goodwill Amortization. When a company reports its goodwill, net of accumulated amortization, the net figure is directly assigned to Goodwill, Net and neither Goodwill, Gross nor Accumulated Goodwill Amortization is used. Goodwill, Net includes negative goodwill (reported as a part of total assets) |
| Sale/Maturity of Investment represents cash inflow on the sale of securities or repayment of securities matured. |
| Deferred Charges represents prepaid expenses other than for operations. Such expenses may be deferred and amortized in later years. |
| Federal Funds/REPOs represents an increase/decrease in cash flow due to changes in the level of Federal Funds Sold/Securities Purchased Under Resale Agreement. |
| Impairment – Assets Held for Use is a form of an unusual item related to the impairment of long-lived assets, certain identifiable intangibles, and goodwill related to those assets. These assets are retained by the reporting company. |
| Notes Receivable – Long Term represents long-term notes receivable, excluding the current portion of the long-term receivables. When a company reports its assets without segregation between current and non-current, all notes receivable are classified as Notes Receivable – Long Term. |
| FHLB Borrowings represents an increase/decrease in cash flow due to changes in the level of borrowings from Federal Home Loan Banks (FHLB). |
| Litigation represents unusual litigation expenses. Litigation expenses may include fees for lawyers, or settlement charges. However, Litigation does not include standard business-related lawyers’ fees. |
| Insurance Receivables represents receivables from policyholders, agencies, and other operating parties in insurance companies, but excludes receivables from reinsurers. |
| Long-Term Investments represents the sum of LT Investments – Affiliate Companies and LT Investments – Other. |
| Deposits represents an increase/decrease in cash flow due to changes in the level of deposits from customers for banks. |
| Restructuring Charge is an unusual or non-recurring item related to a significant rearrangement of a company’s assets and/or liabilities. The restructuring may include discontinuing a line of business, closing plants, or making employee cutbacks. Restructuring Charge is reported as an expense before taxes. |
| Cash From Investing Activities represents the sum of: Capital Expenditures Other Investing Cash Flow Items, Total. |
| Purchased R&D Written-Off represents the write-off of purchased research and development (R&D). |
| Long-Term Investments – Other represents long-term investments with maturities of one year or longer. It also includes special funds such as pension funds. |
| Other Investing Cash Flow Items, Total represents the sum of: Acquisition of Business Sale of Business Sale of Fixed Assets Sale/Maturity of Investment Purchase of Investments Principal Payments From Securities Sale of Intangible Assets Intangible, Net Loans Loans Origination – Investing Foreclosed Real Estate Policy Loans Other Investing Cash Flow. |
| Interest Expense (Income) – Net Operating represents the difference between interest income and any interest expense reported in the operating section. Interest Income (Expense), Net Operating represents the sum of: Interest Expense Net Operating Interest/Investment Income, operating. |
| LT Investment – Affiliate Companies represents long-term investment in securities (loans, bonds, and equity) of affiliate companies, where the affiliation may be defined as associated companies, joint ventures, and unconsolidated subsidiaries. |
| Total Utility Plant, Net represents Total Utility Plant reduced by Accumulated Depreciation. |
| Interest/Investment Income – Operating represents the sum of Interest Income – Operating and Investment Income – Operating. |
| Other Investing Cash Flow represents investing activities other than the following items: Capital Expenditures Acquisition of Business Sale of Business Sale of Fixed Assets Sale/Maturity of Investment Purchase of Investments Principal Payments From Securities Sale of Intangible Assets Intangible, Net Loans Loans Origination – Investing Foreclosed Real Estate Policy Loans Other Investing Cash Flow includes: Long-term advances to related parties (affiliates, unconsolidated subsidiaries, joint ventures, officers, employees, etc.) Cash from the sale of discontinued operations Changes of cash in escrow/trust Interest/dividends received from investments. |
| Policy Loans represents an increase/decrease in cash flow on changes in the total outstanding policy loans to policyholders during a period. |
| Investment Income – Operating represents investment income and losses, as well as dividend income received from invested assets. It may be reported as either a negative or a positive figure on the income statement. |
| Accumulated Depletion represents the accumulated value of erosion of land over its useful life. Accumulated Depletion has been used historically, but is being discontinued. |
| Foreclosed Real Estate represents an increase/decrease in cash flow due to foreclosed real estate for banks. |
| Interest Income – Operating is interest that is collected from an investment portfolio or invested securities. This amount is reported as a negative figure in the operating section of the income statement. |
| Other Insurance Revenue represents insurance-related revenue other than the following items: Net Premiums Earned, Net Investment Income, Realized Gains (Losses). |
| Inventories – Other represents inventories not classified as: Inventories – Finished Goods Inventories – Work-in-Progress Inventories – Raw Materials (for manufacturing companies). |
| Purchased R&D represents non-cash expenses from amortization of purchased research and development expenses. |
| Premiums Ceded Out and Unearned represents reinsurance premium ceded out and changes in unearned premiums. This item serves as a contra account to Gross Premiums Written to obtain the Net Premiums Earned by an insurance company. |
| LIFO Reserve represents the difference between inventories computed under the FIFO (First In, First Out) and LIFO (Last In, First Out) methods. |
| Equity in Net Earnings/Loss represents a reversal of non-cash earnings/losses from investments under the Equity Method. For such investments, undistributed earnings/losses of the investee are included in the net income computation of the investor. Since the earnings are non-cash, these are reversed out of cash flow from operations. |
| Total Premiums Earned represents total insurance-related premiums proportionate to the amount of potential risk taken by a company. When a company reports its premiums earned in multiple lines on its income statement, the insurance premiums earned may be classified as Net Premiums Earned and/or Other Insurance Revenue. |
| Gas in Storage – Inventory represents gas in storage as inventory for gas utility companies. Gas in storage may also include gas in transit, when gas is transported either through a gas pipeline or by gas tankers. |
| Other Non-Cash Items represents noncash operating activities other than those included in: Depreciation/Depletion Amortization Deferred Taxes Accounting Change Discontinued Operations Extraordinary Items Unusual Items Purchased R&D Equity in Net Earnings/Loss Other Non-Cash Items also includes reversal of gains (losses) on the sale of fixed assets, which is intended to avoid double counting of gains/losses on the sale of noncurrent assets, such as fixed assets, long-term investments in securities, etc. |
| Net Investment Income represents total earned investment income of an insurance company, reduced by investment expenses directly related to investing activities. However, the investment income is limited to earnings on capital such as interest income, dividend income, etc., and does not include Realized Gains (Losses) on sale or Unrealized Gains (Losses) on valuation of such investments. |
| Fuel – Inventory represents fuel in storage as an inventory for electric utility companies. This is an important cost factor to electric power companies when oil prices are fluctuating in the global market. |
| Realized Gains (Losses) includes not only realized gains (losses) on investments, but also unrealized gains (losses) on trading securities. Unrealized gains and losses may also be reported separately in the non-operating section and classified as Unrealized Gains (Losses) for insurance companies. |
| Non-Cash Items represents the sum of: Accounting Change Discontinued Operations Extraordinary Items Unusual Items Purchased R&D Equity in Net Earnings/Loss Other Non-Cash Items. |
| Total Inventory consists of all assets held for sale in the ordinary course of business or goods that will be used and/or consumed in the production of goods to be sold. Inventories may include raw material, work in progress and finished goods, although other categories of asset items may be classified as ‘Inventories’ depending upon the company’s business. |
| Cash Receipts represents total cash receipts from the sale of merchandise, delivery of services, or from any other operating activity. Because Cash Receipts indicates cash receipts during the period, it may be slightly different from the revenue of a company according to the Income/Expense Matching Accounting Principle. Cash Receipts is derived from total revenue, adjusted by changes in accounts receivable. Cash Receipts is utilized when the Direct Method is employed for the operating section of a cash flow statement. |
| Interest & Fees on Loans is generally the major source of income for the commercial banking business. Loans to customers are the most significant portion of investment assets in banking, where the loans may be inclusive of interbank loans. Fees related to loan transactions are not separated from interest income because typical loan contracts may set a lower interest rate when a higher initial fee is charged. |
| Prepaid Expenses represents goods or services that have already been purchased, but not fully consumed or used. |
| Cash Payments represents total cash disbursements for operating activities such as purchase of materials or merchandise, payments of salaries to employees, etc. Because Cash Payments indicates cash disbursements during the period, it may be slightly different from operating expenses of a company. Cash Payments is utilized when the Direct Method is employed for the operating section of the cash flow statement. |
| Interest & Dividends on Investment Securities represents the distributable share of an investment portfolio. In addition to loans to customers, investments in various securities are an essential part of a total investment portfolio for financial institutions. Interest & Dividends on Investment Securities can be derived from equity securities and fixed income securities. |
| Restricted Cash – Current represents cash on hand that bears some kind of restriction and may not be available for operational use by the company. |
| Federal Funds Sold/Securities Purchased Under Resale Agreement represents funds provided to a financial institution for a limited period of time to cover reserve requirements. Although the results are the same, the providers of the varying resources are different. Federal Funds Sold are short-term loans to other depository financial institutions without any collateral, provided by Federal Reserve banks, usually at the Federal Funds rate. These may be considered wholesale loans to other banks. Securities Purchased Under Resale Agreement are securities purchased on a temporary basis from other financial institutions with a pre-set selling price within a short period of time. |
| Cash Taxes Paid represents taxes paid in cash. Cash Taxes Paid is utilized when the Direct Method is employed for the cash flow statement. When a company uses the Indirect Method, this information is classified as Cash Taxes Paid and compiled in the supplemental section of the cash flow statement. |
| Deferred Income Tax – Current Asset represents the deferred tax assets with a current maturity. |
| Interest on Deposits represents interest income earned from deposits with other depository institutions. Usually Financial institutions other than commercial banks use Interest on Deposits. |
| Research & Development represents expenses for research and development of new products and services by a company in order to obtain a competitive advantage. |
| Accumulated Goodwill Amortization represents accumulated amortization of goodwill acquired through mergers according to the Purchase Method. Due to the nature of Accumulated Goodwill Amortization as a contra account to assets, it is always a negative figure. Upon the institution of SFAS 142 (which took effect in January 2002), goodwill ceased to be amortized, and may only be written off if it is impaired. |
| Selling/General/Administrative Expenses, Total represents the sum of: Selling/General/Administrative Expense Labor & Related Expense Advertising Expense. |
| Sale of Fixed Assets represents cash inflow from the sale of fixed assets. |
| Goodwill, Gross represents the excess of purchase price over the fair market value of net assets acquired. Goodwill may consist of certain rights or privileges, but it is not specifically identifiable and it is assumed to have such value for a significant period after the acquisition. |
| Sale of Business represents cash inflow from the disposal of existing businesses. |
| Advertising Expense represents the cost of advertising media and promotional expenses. Advertising Expense may include outsourced advertising expenses for marketing. |
| Property/Plant/Equipment, Total – Net normally represents Property/Plant/Equipment, Total – Gross reduced by Accumulated Depreciation, Total. However, when a company reports its fixed assets net of accumulated depreciation, fixed assets are compiled using Property/Plant/Equipment, Total – Net. Property/Plant/Equipment, Total – Net may include land, buildings, machinery, furniture, tools, natural resources, leases, and construction in progress. Additionally, other categories of asset items may be classified as “Property and Equipment”, depending upon the company’s business. |
| Acquisition of Business represents cash outflow for acquiring new businesses. |
| Labor & Related Expense consists of expenses paid to employees of a company in the form of salaries, wages, fees, benefits or any other form of compensation. Labor & Related Expense is collected when it is reported separately from selling, general, and administrative expenses. Expenses paid to auditors and out-sourced consultants need to be excluded from this line unless such labor forces are contracted employees. |
| Receivables – Other represents a company’s receivables that are from activities other than trading (sale of products or services rendered). Non-trading receivables may include both current and non-current receivables; the current portion is classified Receivables – other. |
| Deferred Taxes represents income taxes, accounted for in a company’s net income computation on its income statement, but not affecting the cash flow position. |
| Other Utility Revenue represents sales and services from non-regulated utility commodities. Other Utility Revenue has been used historically, but is being discontinued. |
| Total Receivables, Net normally represents the sum of: Accounts Receivable – Trade, Net Notes Receivable – Short-Term Receivables – Other. |
| Accounting Change is applicable only if Net Income/Starting Line is income after accumulated gains/losses from changes in accounting principles. Because the purpose of the operating section of the cash flow is to provide cash representation of a company’s operating activities, any gain/loss from accounting change included in net income computation needs to be reversed. |
| Revenue is used for industrial and utility companies. It consists of revenue from the sale of merchandise, manufactured goods and services, and the distribution of regulated energy resources, depending on a specific company’s industry. |
| Inventories – Finished Goods represents inventories of unsold finished goods on hand. These goods may have been produced internally or purchased for resale. |
| Discontinued Operations is applicable only if Net Income/Starting Line is income after gains/losses from discontinued operations. Because the operating section of cash flow pursues changes in cash flow from operating activities, any gain/loss from discontinued operations included in net income computation needs to be reversed. |
| Gross Premiums Written represents total premiums written before adjustments of unearned premiums, reinsurance ceded, and other adjustments. These adjustments to Gross Premiums Written yield Net Premiums Earned. Gross Premiums Written also includes premiums received through reinsurance policies of other insurance companies. Insurance policies may consist of life policies and non-life policies such as fire, automobile, professional liability, health insurance, etc. |
| Inventories – Work-in-Progress represents inventories of goods in the manufacturing process. |
| Extraordinary Item is applicable only if Net Income/Starting Line is income after extraordinary gains/losses. Because the operating section of the cash flow pursues changes in cash flow from operating activities, any gain/loss from extraordinary activities included in net income computation needs to be reversed. |
| Net Premiums Earned represents premiums earned proportionate to the amount of potential risks taken by a company. |
| Inventories – Raw Materials represents raw materials acquired, but not yet used. It may also include raw materials in transit. However, Inventories – Raw Materials is limited to materials that will be used for manufacturing of finished goods that will eventually be sold to customers. |
| Unusual Items is applicable only if Net Income/Starting Line is income after gains/losses from unusual activities. Because the operating section of the cash flow pursues changes in cash flow from operating activities, any unusual gain/loss included in net income computation needs to be reversed. |
| Hotels/ Gaming represents the hotels/gaming industry for Balance Sheet Operating Metrics information collected by Reuters. The Hotels/ Gaming Industry consists of: Hotels, Motels & Cruise Lines companies engaged in the operation of hotels, bed and breakfast inns, motels, cabins, cottages, youth hostels, cruise lines and other tourist and boarding lodges. Casinos & Gaming of companies engaged in casinos and gambling operations. Companies The Hotels/ Gaming Industry excludes: Ski resorts and amusement parks with resort owned hotel service, where the ski or amusement operation comprises the dominant operation (classified under the Leisure & Recreation Industry) Horse and dog race tracks (classified under the Leisure & Recreation Industry). |
| Revenue per Available Room (REVPAR), Total represents the Company level average revenue earned per available room in a given time period, as reported by the company. It is obtained using the total room revenues in a given period (net of discounts, sales taxes, and meals) divided by the number of available room in a given time period. |
| Embedded Value represents the present value of existing life insurance business at the valuation date and excluding any value attributable to future new business. The embedded value is an Actuarial science construct, which allows the uncertain future cash-flows of a life insurer to be valued, so as to give a more realistic picture of the company’s financial position, allowing for future contingencies. |
| Property-Level EBITDA represents earnings before interest, other non-operating Income/Expense, Taxes, depreciation and amortization, and before any corporate expenses and stock compensation expense on properties that a company owns. |
| Insurance represents the insurance industry for Balance Sheet Operating Metrics information collected by Reuters. The Insurance Industry consists of: Multi-line insurance companies carrying life and non-life policies. Property & Casualty insurance companies engaged in insurance underwriting and carriers of property, fire, marine, auto, title, professional liability, funeral, bonding, fidelity and other surety policies. Life & Health insurance companies engaged in insurance underwriting and carriers of accidental death and dismemberment, disability, dental, health, medical and life policies, as well as the management of annuity plans. Property and casualty, and life and health Reinsurance carriers. |
| Value of Slot Handle represents the total amount of coins, tokens, credits or currency placed into slot machines by patrons to play the slot machines. |
| Unprocessed Claims Inventories, Number represents the claims count of claims received, but not yet fully processed. The inventory of unprocessed claims reflects the company’s ability to manage and process claims submissions made to the company. |
| Growth in Table Games Drop (Volume), Total - % represents the Company level Growth in the volume of Table Games Drop. It shows the percentage of change of the table games drop from the prior period. Table games drop refers to the amount of chips exchanged for cash or cash equivalents for table games. |
| Unprocessed Claims Inventories, Value represents the estimated valuation of claims received but not yet fully processed. The inventory of unprocessed claims reflects the company’s ability to manage and process claims submissions made to the company. |
| Percentage of Win or Hold, Total - % represents the Company level Percentage Win or Hold, as reported by the company. It shows gross win as a percentage of total slot handle or total table games drop. |
| Unprocessed Claims Inventories, Number represents number of days on hand of the unprocessed claims inventories. The inventory of unprocessed claims reflects the company’s ability to manage and process claims submissions made to the company. |
| Hotels/ Gaming represents the hotels/ gaming industry for Income Statement Operating Metrics information collected by Reuters. This includes all the operating indicators for the hotels/ gaming industry, reported by the company. |
| Days in Claims Payable (DCP) represents the medical claim liabilities at the end of the period, divided by average medical expenses per day in the quarterly period. |
| Expense Ratio, Total - % represents the Company level Expense Ratio, as reported by the company. It shows the sum of the acquisition costs and other underwriting expenses in relation to the premium earned. |
| Days in Claims Payable excluding Capitation represents medical claim liabilities at the end of the period divided by average medical expenses per day in the quarterly period, excluding capitation. |
| Loss Ratio, Total - % represents the Company level Loss Ratio, as reported by the company. It shows the loss expenses incurred by an insurance company, in relation to the total premiums earned. |
| Receipt Cycle Time (Days) represents the average length of time (in number of days) that has lapsed between the time when a claim was initially incurred and when the claim form was received. |
| Utilization of Licensed Beds, Total - % represents the Company level average utilization of the licensed beds during the period, as reported by the company. It is obtained using the average patient days divided by average licensed beds divided by number of days in the period. |
| Size of Fleet represents the number of aircraft operated by a single company or ownership as at the period end. |
| Patient Days represents the total number of days of patient care provided by the hospital for the periods indicated. |
| Airlines represents the airlines industry for Balance Sheet Operating Metrics information collected by Reuters. The Airlines Industry consists of companies engaged in the operation of airline transportation primarily for consumer and business passengers. |
| Equivalent Patient Days represents actual admissions/patient days adjusted to include outpatient services. It is obtained by multiplying actual admissions/patient days by the sum of gross inpatient revenues and outpatient revenues, and dividing the result by gross inpatient revenues. |
| Inpatient Revenue per Patient Day, Total represents the Company level average inpatient revenues earned by the hospital for each patient day, as reported by the company. It is obtained using total billed value of inpatient services divided by the total number of patient days. |
| Inpatient Revenue per Admission, Total represents the Company level average inpatient revenues earned by the hospital for each admission, as reported by the company. It is obtained using the total billed value of inpatient services divided by the number of admissions. |
| Number of Hospitals represents the number of hospitals owned by the company as at the end of the period. |
| Outpatient Revenue per Visit, Total represents the Company level average outpatient revenue earned by the hospital for each hospital visit, as reported by the company. It is obtained using the total billed value of outpatient services divided by the number of hospital visits. |
| Number of Licensed Beds represents the maximum number of beds permitted in a facility under its license as at the end of the period, regardless of whether the beds are actually available for patient care. |
| Healthcare Facilities represents the healthcare facilities industry for Balance Sheet Operating Metrics information collected by Reuters. The Healthcare Facilities Industry consists of: Companies engaged in operating hospitals, physician and dental clinics, psychiatric facilities, nursing homes and home health care agencies Medical laboratories that support healthcare facilities such as blood analysis, pathology, urinalysis, medical x-ray and other diagnostic laboratories. |
| Average Length of Stay (Days), Total represents the Company level average number of days an admitted patient stays in the facility, as reported by the company. |
| Number of Properties represents the total number of properties that the company owns as of the period end date. |
| Healthcare Facilities represents the healthcare facilities industry for Income Statement Operating Metrics information collected by Reuters. This includes all the operating indicators for the healthcare facilities industry, reported by the company. |
| Occupancy, Total - % represents the Company level Occupancy percentage, as reported by the company. It shows the percentage of rooms that are occupied or rented in a hotel at a given time. |
| Number of Rooms represents the total number of rooms owned by the company as of the period end date. |
| Average Daily Room Rate (ADR), Total represents the Company level average rental income per occupied room in a given time period, as reported by the company. It is obtained using the total room revenues divided by the total number of rooms sold. |
| Gold, Reserves (Troy Ounces) captures the total Gold reserves owned by the mining company in Troy Ounces, as at the period end. |
| Average Revenue per Customer, Total represents the Company level revenue generated by a customer per month, as reported by the company. This item is commonly used by telephone carriers and other industries including consumer Internet services, to measure the rate of revenue generation. |
| Iron Ore, Reserves (Metric Tons) captures the total Iron Ore reserves owned by the mining company in Metric Tons, as at the period end. |
| Click Rate, Total - % represents the Company level Click Rate, as reported by the company. It shows the frequency an advertisement downloaded with a webpage, is clicked on. This is obtained using the number of clicks on an ad on a webpage, divided by the total number of times that the ad was downloaded with a page. |
| Platinum, Reserves (Troy Ounces) captures the total Platinum reserves owned by the mining company in Troy Ounces, as at the period end. |
| Number of Page Views (User Traffic) represents the number of hits (page views) that a website has received over the specified period of time. This is used to measure the user traffic of a particular website during the period. |
| Silver, Reserves (Troy Ounces) captures the total Silver reserves owned by the mining company in Troy Ounces, as at the period end. |
| Value of Paid Clicks represents the total sales resulting from the click-paid activity for an internet media company. |
| Titanium Slag, Reserves (Metric Tons) captures the total Titanium Slag reserves owned by the mining company in Metric Tons, as at the period end. |
| Query Market Share, Total - % represents the Company level Query Market Share percentage, as reported by the company. It shows the market share percentage specifically for query volumes of an Internet search company (Yahoo, Google etc.). It is an indicator of the search engine’s market position, with respect to the totals search/query volume during the period. |
| Zinc, Reserves (Metric Tons) captures the total Zinc reserves owned by the mining company in Metric Tons, as at the period end. |
| Traffic Acquisition Costs (TAC) represents the cost for a company to acquire traffic into their site. This cost is considered as the cost of revenue for many internet search company such as Yahoo, Google, etc. |
| Mining, Reserves represents the Balance Sheet (Reserves) Operating Metrics information collected by Reuters for the Mining Industry. This includes the reserves information for a range of metals, reported by the mining company. The Mining Industry consists of companies engaged in the extraction and primary processing of Precious Metals & Minerals. |