Fundamental Data Fields

ICE Data Services -

Fundamental Field Definitions

See below for a description of our Fundamental Data Fields.  Unless otherwise noted the Units are listed in Millions and the Frequency update is Annual.  Click here to download an Excel version of this table.

Short Description Long Description Notes Sector
Total Cash & Due from Banks It includes but is not restricted to:
 Deposits (non-interest bearing) made by the bank in other banks for services rendered.
 Checks not yet cleared by the Federal Reserve Board
 Promissory notes
 Deposits in the Federal Reserve Bank
It includes for non-U.S. corporations:
 Vault cash
 Collections and exchanges
 Checks on matured bonds
 Postal Checking accounts
 Bills for Collection
 Reserves maintained with the central bank
 Recovery claims of federal and state authorities under the Currency Reform Act (Germany)
 Items in the course of collection
 Bills discounted
A Includes assets due from banks Banks
Other Accruals Accrued Expenses (Cash Flow) Represents the change in the amount of accruals from one year to the next as reported in the cash flow statement.
Data in this field is generally not available prior to 1992.
A No standard text Industrials, Other Financial Companies
Accrued Payroll Represents payroll expenses which are incurred within the normal operating cycle of the company but are not paid.
Data for this field is generally not available prior to 1989.
It includes:
Commissions
Vacation Pay
Profit sharing
Incentive bonuses                                                        
Pensions
It excludes:
Payroll taxes
  Industrials, Insurance Companies
Net Assets from Acquisitions Represents assets acquired through pooling of interests or mergers. It does not include capital expenditures of acquired companies.
Data for this field is generally not available prior to 1989.
It includes but not restricted to:
1. Net assets of acquired companies
2. Additions to fixed assets from acquisitions
3. Working capital of companies acquired (if shown as both a source and a use, both numbers are netted against each other)
4. Excess of cost of acquired companies
5. Discount on acquisitions
  All
Other After Tax Adjustments Represents miscellaneous items reported net of tax which are included in the company's net income.
Data for this field is generally not available prior to 1989.
It includes but is not restricted to:
Tax benefit for common stock ESOP dividends.
It excludes:
Tax benefit for preferred stock ESOP dividends
A No standard text
B Includes ESOP common stock tax benefit
C Includes amortization of consolidation adjustments
All
Amortization of Intangible Assets Represents the cost allocation for intangible assets such as patents and leasehold improvements, trademarks, book plates, tools and film costs. It is a non-cash charge.
It includes but is not restricted to:
Amortization of goodwill/cost in excess of net assets purchased
Amortization of intangible assets
It excludes:
Amortization of discounts or premiums on financial instruments owed or outstanding
  Industrials, Other Financial Companies
Amortization of Deferred Charges Represents the cost allocation of expenditure not yet recognized as an expense.
Data for this field is generally not available prior to 1992.
It includes but is not restricted to:
Amortization of start-up costs
A No standard text Industrials, Other Financial Companies
Amortization of Intangibles Represents the cost allocation for intangible assets such as patents, leasehold improvements, trademarks, bookplates, tools and film costs.
Data for this field is generally not available prior to 1992.
It includes but is not restricted to: Amortization of goodwill/cost in excess of net assets purchased Amortization of intangible assets
A
No standard text
Includes amortization of deferred charges
All
Asset Turnover Returns asset turnover for the period and date(s) requested in local currency by default.
This is calculated as Net Sales or Revenue]divided by the average of Total Assets].
   
Total Assets Industrials:
Represents the sum of total current assets, long-term receivables, investment in unconsolidated subsidiaries, other investments, net property plant and equipment, deferred tax assets, and other assets.
Banks:
Represents the sum of cash due from banks, total investments, net loans, customer liability on acceptances, investment in unconsolidated subsidiaries, real estate assets, net property, plant and equipment, deferred tax assets, and other assets.
Insurance Companies:
Represents the sum of cash, total investments, premium balance receivables, investments in unconsolidated subsidiaries, net property, plant and equipment, deferred tax assets, and other assets.
 Other Financial Companies:
Represents the sum of cash and equivalents, receivables, securities inventory, custody securities, total investments, net loans, net property, plant and equipment, investments in unconsolidated subsidiaries, deferred tax assets, and other assets.
B Excludes contra items (contingent liabilities)
C Includes trust business assets
D Adjusted to exclude foreign currency translation gains/losses
F Adjusted to exclude provision for bad debt/loan losses
G Adjusted to exclude treasury stock
H Adjusted to exclude investment in own bonds
I Adjusted to exclude foreign currency translation losses and provision for bad debts
J Adjusted to excluded treasury stock and investment in own bonds
K Adjusted to excluded unappropriated net loss
L No standard text
M No standard text
N Increased by payments on work in progress which has been treated as a current liability
O Adjusted to exclude deferred taxes
Banks, Insurance Companies, Other Financial Companies, Industrials
Total Current Assets     All
Miscellaneous Current Assets Annual Item - Industrials
Represents all other current assets besides cash and equivalents, receivables, inventories and prepaid expenses.
For years prior to 1989 it represents all other current assets besides cash and equivalents, receivables and inventories.
It includes but is not restricted to:
1. Deferred expenses included in current assets
2. Property and assets held for disposal
3. Deposits and advances to others
4. Program rights
5. Accrued Ad Valorem taxes
6. Felling rights (if shown as a current asset)
7. Deferred or future income tax benefits (if shown as current asset)
A Includes prepaid expenses  
Other Current Assets Returns other current assets for the period and date(s) requested in local currency by default.
This is calculated as the sum of Other Current Assets and Prepaid Expenses.
Annual and Quarterly All
Other Assets Returns other assets for the period and date(s) requested in local currency by default.
This is calculated as Other Assets Including Intangibles] minus Intangible Other Assets.
Zero is substituted for Other Intangible Assets if it's not available.
Annual and Quarterly All
Other Assets Industrials:
Represents all other assets of the company besides current assets, long term receivables, investment in unconsolidated subsidiaries, other investments and net property, plant and equipment.
For years prior to 1989 it represents all other assets of the company besides current assets and net property, plant and equipment
Banks:
Other Assets represents all other assets of the bank besides cash and due from banks, total investments, net loans, investment in unconsolidated subsidiaries, customer liability on acceptances (if included in total assets), real estate assets and net property, plant and equipment. For years prior to 1989 it represents all other assets besides cash and due from banks, customer liabilities on acceptances (if included in total assets), total investments, net loans, real estate assets and net property, plant and equipment.
Insurance Companies:
Other Assets represents all other assets of the company besides total investments, investments in unconsolidated subsidiaries, cash, premium balance receivables and net property, plant and equipment.

For years prior to 1989 it represents all other assets of the company besides total investments, cash, premium balance receivables and net property, plant and equipment.
Other Financial Companies:
Other Assets represents all other assets of the company besides cash and equivalents, receivables, securities inventories, custody securities, total investments, investment in associated companies and net property, plant and equipment.
For years prior to 1989 it represents all other assets of the company besides cash and equivalents, receivables, securities inventory, custody securities, total investments and net property, plant and equipment.

A Includes net fixed assets
B Includes some cash items
C Includes other investments
Banks, Insurance Companies, Other Financial Companies, Industrials
Tangible Other Assets Annual Item - All Industries
Represents other assets not delineated other than intangibles.
Data for this field is generally not available prior to 1989.
It includes:
1. Assets from discontinued operations
2. Claims in litigation
3. Franchises of a specific duration
4. Advances to suppliers which are not part of fixed assets
5. Tooling costs
6. Licenses of a specific duration
7. Exploration permits
8. Import/Export permits
9. Fuel Security supplies (U.K.)
10. Inventories not utilized within 1 year (except film industry)
11. Advance corporation tax (due after 1 year)
Footnotes
A May include intangible assets and/or deferred charges
No standard text
 
Assets Per Employee Returns assets per employee for the period and date(s) requested in local currency by default.
This is calculated as Total Assets divided by the Number of Employees.
Note:
If the denominator is negative, the formula will return an N/A.
 
Bad Debt / Doubtful Accounts Represents the provision for possible uncollectible accounts receivable. This item may also be referred to as the allowance for doubtful accounts.
Data for this field is generally not available prior to 1992.

A No standard text
 
Total Investments –Banks Represents investment in securities which directly or indirectly creates a loan made by the bank.
It includes:
 U.S. Treasury securities
 Federal agency securities
 State and municipal securities
   
Book Value Per Share Represents book value (proportioned common equity divided by outstanding shares) at the company's fiscal year end.
This item is also available at the security level for 1987 and subsequent years.
Units: Actual  
Book Value Per Share –Tangible Represents the fiscal year end book value of a company excluding intangible other assets. This item is generally not available prior to 1989. Units: Actual  
Net Operating Cash Flow Returns total capital expenditures for the period and date(s) requested in local currency by default.
This is calculated as the sum of Capital Expenditures - Additions to Fixed Assets and Additions to Other Assets.
Zero will be returned for Additions to Other Assets if it's not available.
   
Change in Current Debt Represents the funds used to acquire fixed assets other than those associated with acquisitions.
It includes but is not restricted to:
 Additions to property, plant and equipment
 Investments in machinery and equipment

A Worldwide
B Domestic companies
C Parent Company                                                                        D Worldwide (net)
F Parent Company (net)
G Domestic companies (net)
H Includes investment in shares
I Includes financial investments
J Intangibles/Other Assets cannot be separated
K Extracted from the Statement of Changes in Financial Position
L Taken from the Statement of Changes in Financial Position and includes investments
M Net figure (worldwide) taken from the Statement of Changes in Financial Position
N Includes acquisitions
P Net of disposal
 
Capital Expenditures (Other Assets) Represents the amount used to increase all other assets except fixed assets and net assets from acquisitions.
It includes but not restricted to:
 Increase in deferred charges
 Increase in goodwill/cost in excess of net assets purchased
 Increase in intangible assets
 Increase in investments (prior to 1989)
 Increase in net assets
 Increase in other assets
   
Total Cash & Due from Banks Represents amounts due to the bank from other banks.
It includes but is not restricted to:
 Deposits (non-interest bearing) made by the bank in other banks for services rendered.
 Checks not yet cleared by the Federal Reserve Board
 Promissory notes
 Deposits in the Federal Reserve Bank
It includes for non-U.S. corporations:
 Vault cash
 Collections and exchanges
 Checks on matured bonds
 Postal Checking accounts
 Bills for Collection
 Reserves maintained with the central bank
 Recovery claims of federal and state authorities under the Currency Reform Act (Germany)
 Items in the course of collection
 Bills discounted
A Includes assets due from banks  
Cash Only Represents money available for use in the normal operations of the company. It is the most liquid of all of the company's assets.
It includes:
 Cash on hand
 Undeposited checks
 Cash in banks
 Checks in transit
 Cash in escrow
 Restricted cash
 Money orders
 Letters of credit
 Demand deposits(non-interest bearing)
 Mortgage bond proceeds held in escrow
 Drafts
 Post office checking/GIRO accounts
 Post office savings accounts
 Central bank deposits
 Bullion, bullion in transit
 Cashiers checks
 Credit card sales
A Marketable securities are included
B Includes cash equivalence
 
Cash & Short Term Investments Represents the sum of cash and short term investments.
It includes but not restricted to:
 Cash on hand
 Undeposited checks
 Cash in banks
 Checks in transit
 Cashier's checks
 Credit card sales
 Drafts
 Cash in escrow
 Restricted cash
 Money orders
 Letters of credit
 Demand deposits (non-interest bearing)
 Mortgage bond proceeds held in escrow
 Bullion, bullion in transit
 Short-term obligations of the U.S. Government
 Stocks, bonds, or other marketable securities listed as Short-Term Investments
 Time Certificates of Deposit
 Time deposits
 Eurodollar bank time deposits
 U.S. Government treasury bills
 Corporate Securities - stocks, bonds
 Municipal securities
 Commercial Paper
 Money market mutual fund shares
 Post Office checking/GIRO accounts (non-U.S. corporations only)
 Post Office savings accounts (non-U.S. Corporations only)
 Post Office time deposits (non-U.S. Corporations only)
 Central Bank Deposits
 Temporary Investments
It excludes:
 Commercial Paper issued by unconsolidated subsidiaries to Parent company (included in receivables)
 Amount due from sale of debentures (included in receivables)
 Checks written by the company but not yet deposited and charged to the company's bank account
 Promissory Notes

A Includes non-liquid current assets
D Includes cash and securities held for regulatory purposes
 
Cash Flow Return on Average Invested Capital Returns the return on average invested capital for the period and date(s) requested.
This is calculated as Net Income divided by the two fiscal period average of Total Invested Capital, multiplied by 100.

If the denominator is negative, the formula will return an N/A.
If you request data on a quarterly or semiannual frequency, this formula uses the LTM value for Net Income (FF_NET_INC).
 
Net Change in Cash Represents the change in cash and short term investments from one year to the next. This item is available only when the Statement of Changes in Financial Position is based on cash and short term investments.    
Cost of Goods Sold (COGS) incl D&A Returns the cost of goods sold for the period and date(s) requested in local currency by default.
This is calculated as the sum of Cost of Goods Sold - Excluding Depreciation & Amortization  and Depreciation, Depletion & Amortization.
If Depreciation, Depletion and Amortization is not available, zero will be substituted.
   
COGS excluding D&A For manufacturing companies, cost of goods sold represents specific or direct manufacturing cost of material and labor entering in the production of finished goods. Excise taxes and windfall profits taxes are not included. Most non-U.S. corporations do not disclose cost of goods sold.
For merchandise companies, cost of goods sold represents the purchase price of items sold, as well as indirect overhead such as freight, inspecting, and warehouse costs. If a breakdown of total operating cost of non-manufacturing companies is not available then it is treated as cost of goods sold.
For Utilities and Service Organizations, if there is no clear breakdown between cost of goods sold and Selling, General and Administrative Expenses, the total amount is updated to Cost of Goods Sold and noted that Selling General and Administrative Expenses are included. Service Organizations may refer to this as Cost of Services.
It includes but not restricted to:
 Exploration expenses for extractive companies.
 Dry hole costs and impairment of unproved properties, when they cannot be included in depreciation.
 Employee benefits and other labor expenses such as salaries, pension expense, profit sharing expense, insurance, etc. (If a company does not buy or make goods to sell this expense is included in selling, general and administrative expense.)
 Engineering expense, if the company engages in engineering operations
 Cost of department lease income
 Cost of franchise sales
 Cost of rent & royalty income included in revenues
 For non-U.S. Corporations, materials expense, changes in inventory, capitalized costs and that portion of salaries and benefits expense which are direct production costs
It excludes:
 Depreciation and amortization of intangibles charged to cost of goods sold. (If this amount is not available, then the total amount of depreciation and amortization is deducted)
 Directors' fees and remuneration
 Idle plant expense
 Moving expense
 Purchase discounts
 Value-added taxes
 General and service taxes
 For restaurants and fast food companies, other operating expenses like franchise, direct personnel and restaurant operating costs
 Excise taxes
 Windfall profit taxes
A Includes depreciation (for U.S. Corporations)
B Includes excise, windfall profit or value added tax
C Includes selling, general and administrative expense
 
Common Equity (Total) Represents common shareholders' investment in the company.
It includes but is not restricted to:
- Common stock value
- Retained earnings
- Capital surplus
- Capital stock premium
- Cumulative gain or loss of foreign currency translation, if included in equity per FASB 52 treatment Monetary correction-capital
- Goodwill written off
- For non-U.S. corporations preference stock which participates with the common/ordinary shares in the profits of the company
- For Insurance Companies, unrealized gain/loss on marketable securities
For non-U.S. Corporations, if shareholders' equity section is not delineated then the following additional accounts are included:
- Appropriated and unappropriated retained earnings
- Net income for the year, if not included in retained earnings (majority share of income is only included)
- Compulsory statutory/legal reserves without specific purpose
- Discretionary Reserves if other companies in that country include in their delineated shareholders' equity
- Negative Goodwill
It excludes:
- Common treasury stocks
- ESOP Guarantees
- Accumulated unpaid preferred dividends
- For U.S. Corporations, excess of involuntary liquidating value for outstanding preferred stock over stated value is deducted
- Redeemable common stock (treated as preferred)
A Common shareholders' equity is not delineated
B Preferred stock cannot be separated
C Treasury stock appears on asset side and cannot be separated
D Minority interest in current year's income and/or the entire minority interest cannot be separated
F A small amount of special reserves cannot be separated (Germany)
G Common shareholders' equity is not delineated and is not comparable
H Policyholders' equity cannot be separated
I Includes non-equity reserves and/or other provisions which cannot be separated
J Before appropriation on net income for the year
K Increase/Decrease due to revaluation of assets
L No standard text
M No standard text
N Adjusted to include foreign currency translation gains/losses
O Adjusted to exclude treasury stock
P Adjusted to include unappropriated net loss
Q Adjusted to include unrealized gain/loss on marketable securities
R Includes equity portion of untaxed reserves
T Includes consolidation adjustments
 
Additional Paid-In Capital / Capital Surplus (incl. Deferred Compensation) Represents the amount received in excess of par value from the sale of common stock. Along with common stock it is the equity capital received from parties outside the company.
For data updated subsequent to 11/15/91, excess of involuntary liquidation value over stated value of preferred stock is deducted. If there is not sufficient funds in the capital surplus account the remaining excess liquidation value is deducted from retained earnings. Prior to 11/15/91 excess of involuntary liquidation value over stated value of preferred stock was deducted from retained earnings.
Data for this field is generally not available prior to 1989.
It includes but is not restricted to:
- Monetary correction due to the revaluation of currencies for hyperinflation

C Net of excess liquidation value of preferred stock
 
Cumulative Translation Adjustment Represents the gains and losses from the translation of foreign currency. These amounts are not recognized as part of the current income but will be realized when the foreign entity is sold or liquidated. It is shown as part of Shareholders' Equity and is based on the current rate of exchange.    
Unrealized Gain/Loss Marketable Securities Represents the investment gain or loss from securities held by the company.
It is included in common equity for industrials, banks and other financials.
It is excluded from common equity for insurance companies.
Data for this field is generally not available prior to 1989.
   
Common Stock Par/Carry Value Represents the par or stated value of the issued common shares of the company. It includes the value of all multiple shares. Along with capital surplus it is the equity capital received from parties outside the company.
Excess involuntary liquidation value of preferred stock over stated value when common stock value and capital surplus are reported combined.
Data for this field is generally not available prior to 1989.
A Includes capital surplus
B Includes monetarily correct capital
C Net of excess liquidation value of preferred stock
 
Retained Earnings Represents the accumulated after tax earnings of the company which have not been distributed as dividends to shareholders or allocated to a reserve account.
Excess involuntary liquidation value over stated value of preferred stock is deducted if there is an insufficient amount in the capital surplus account.
Data for this field is generally not available prior to 1989.
It includes but is not restricted to:
1. Merger reserves
2. Reserves for associated undertakings
3. Goodwill written off
4. Foreign currency translation adjustment
A Current year's net income  
Common Shares Outstanding Represents the number of shares outstanding at the company's year end. It is the difference between issued shares and treasury shares.
For companies with more than one type of common/ordinary share, common shares outstanding represents the combined shares adjusted to reflect the par value of the Type of Share.
This item is also available at the security level for 1987 and subsequent years.
A Average number of shares outstanding in year
AA No standard text
B Equivalent number of shares based on par value
C Breakdown not available
D A small amount of treasury stock could not be separated
F Privately owned company
G Cooperative company/consortium/partnership
H ADS equivalent shares
I Stock data not specified in annual report
J Government owned company or majority owned by government
K Shares owned by government/institutions are not included
L Preferred shares may be included
M Increase/decrease due to reorganization of share capital
N Increase in shares is partially or totally due to new issues
O Equivalent number of shares based on par value and increase in shares is due to new issue
P Estimated based on uniform par value
Q Share capital has been changed not increasing/decreasing the number of shares
R Change of incorporation without affecting number of shares or share capital
S Number of shares represents parent company share capital which is different than group equity
T Trading units are at present 100 for all common shares and 1000 for all preferred shares
V Share capital has been changed not increasing/decreasing the number of shares and new issue
W Company is a mutual insurance company
X Registered and bearer shares cannot be separated
Z Combined multiple shares based on equivalent par value
 
Common Shares Used to Calc EPS –Fully Diluted Represents the average annual number of shares used by the company in computing its fully diluted earnings per share from the Income Statement, if reported by the company.

A. No standard text
Note:
This Fundamentals annual and interim data is split-adjusted using split information from Exshare.
 
ESOP Debt Guarantee Represents guarantees made by the company for loans incurred by Employee Stock Option Plans for the purchase of common shares. The company holds the stock as collateral for the loan.
Data for this field is generally not available prior to 1990.
   
Consolidated Net Income Represents consolidated net income for the period and date(s) requested in local currency by default.
This is calculated as the sum of Net Income and Minority Interest Expense.
If Minority Interest Expense is not available, then zero will be substituted.
   
Customer Liability on Acceptances Represents funds from customers (usually borrowed from the bank), which by agreement are deposited in the bank. The agreement is supported by a letter of credit, which allow the funds to be used only for a specific purpose.
Upon accepting the letter of credit for payment the bank becomes liable for payment under the terms negotiated, while expecting the customer to supply funds for payment. This amount appears both on the asset & liability side of the balance sheet.
It includes but is not restricted to:
- Banker acceptances
- Letters of credit
- Bills of exchange
- Undrawn balances in third party credit accounts (Spain)
- Guarantees, acceptances, endorsements and other items serving as direct client substitutes
- Documentary credits and other short term trade related contingent obligations

A Includes other guarantees
B Only a fraction of the customers' liabilities for acceptances is disclosed
 
Common Equity (Total) Represents all interest bearing and capitalized lease obligations. It is the sum of long and short-term debt.    
Total Debt % Total Assets Returns total debt as a percent of total assets for the period and date(s) requested in local currency by default.
This is calculated as Total Debt divided by Total Assets , multiplied by 100.
Note:
If the denominator is negative, the formula will return an N/A.
All
Change in Capital Stock Returns net issuance/reduction of debt for the period and date(s) requested in local currency by default.
This is calculated as the sum of Increase/Decrease in Short-Term Borrowings and (Long-Term Borrowings  minus Reduction in Long-Term Debt).
   
Total Debt % Total Equity Returns total debt as a percent of equity for the period and date(s) requested in local currency by default.
This is calculated as Total Debt divided by Total Shareholders' Equity, multiplied by 100.
Note:
If the denominator is negative, the formula will return an N/A.
 
Long Term Debt Represents all interest-bearing financial obligations, excluding amounts due within one year. It is shown net of premium or discount.
It includes:
- Mortgages
- Bonds
- Debentures
- Convertible debt
- Sinking fund debentures
- Long-term bank overdrafts
- Long-term notes
- Long-term bills
- Medium-term loans
- Long-term royalties
- Long-term contracts
- Industrial revenue bonds
- Notes payable, due within one year and to be refunded by long-term debt when carried as non-current liability
- Long-term prepaid contracts
- Advances and production payments
- Talent and broadcasting rights
- Capitalized lease obligations
- Revolving credit
- Long-term advances from subsidiaries/associated companies
- Compulsory convertible debt (South Africa)
- Eurodollar borrowing
- Long-term liability in connection with ESOP
- Federal Home Loan advances
It excludes:
- Current portion of long-term debt
- Pensions
- Deferred taxes
- Minority interest
A Includes current portion of long-term debt
C Includes some long-term provisions and/or other long-term liabilities
D Includes current portion of long-term debt and is not comparable
F Includes short-term borrowings
G No standard text
H Adjusted to exclude long-term liabilities and/or provisions
 
Change in Long-Term Debt Returns net long-term debt for the period and date(s) requested in local currency by default.
This is calculated as the sum of Long-Term Borrowings  and Reduction in Long-Term Debt.
If Long-Term Borrowings and Reduction in Long-Term Debt are not available, zero will be substituted.
   
Issuance of LT Debt Represents the amount received by the company from the issuance of long-term debt (convertible and nonconvertible), increase in capitalized lease obligations, and debt acquired from acquisitions. A Includes reduction in long-term debt
B Includes increase in short-term borrowings
C Includes proceeds from stock
D Includes other long-term liabilities
 
Reduction of LT Debt Represents funds used to reduce long-term debt, capitalized lease obligations and includes decrease in debt from the conversion of debentures into common stock.
Footnotes
A Includes common and preferred, redeemed, retired or converted
B Includes reduction of short-term debt
C Includes other long-term liabilities
D Includes increase in long term debt
 
Short-Term Debt (incl. Current Portion of LTD) Represents that portion of debt payable within one year including current portion of long-term debt and sinking fund requirements of preferred stock or debentures.
It includes but is not restricted to:
1. Current portion of long-term debt
2. Notes payable, arising from short-term borrowings
3. Current maturities of participation and entertainment obligations
4. Contracts payable for broadcast rights
5. Current portion of advances and production payments
6. Current portion of long-term debt that must be paid back during the next twelve months and included in long-term debt
7. Bank overdrafts
8. Advances from subsidiaries/associated companies, if the term of the loan is not known it is assumed to be long-term debt
9. Current portion of preferred stock of a subsidiary
10. Treasury tax and loan demand notes
11. Short sales of U.S. government securities
12. Eurodollar borrowings, if not reported separately and the amount cannot be separated
For Banks:
It includes but is not restricted to:
- Federal Funds (liability) securities sold under repurchase agreements
It excludes:
- Securities loaned
A Notes payable included in accounts payable
B May include long-term borrowings
C Includes debts due in four years or less for Germany
D Non-operational borrowings are included
F No standard text
Banks
Change in Current Debt Represents the increase or decrease in short-term borrowings from one year to the next as reported in the cash flow statement. A Included in funds from/for other operating activities or long-term debt  
Depreciation & Amortization Depreciation represents the process of allocating the cost of a depreciable asset to the accounting periods covered during its expected useful life to a business. It is a non-cash charge for use and obsolescence of an asset.
Depletion refers to cost allocation for natural resources such as oil and mineral deposits.
Amortization relates to cost allocation for intangible assets such as patents and leasehold improvements, trademarks, bookplates, tools and film cost.
If depreciation is not available from the income statement, it is taken from the Statement in Changes in Financial Position.
Dry-hole Expense and Abandonments for extractive companies are included in Depreciation, Depletion & Amortization. If exploration expenses include dry-hole costs and impairment of unproved properties then it is included in Cost of Goods Sold.
Depreciation of discontinued operation
It includes Oil & gas property valuation provision
If depreciation is not available from the income statement it is taken from the Statement in Changes in Financial Position.
A Includes other items not requiring movement of funds.
B Includes allocation to reserves/provision
C Disposal of fixed assets may be included
D Amortization of discounts or premiums on financial instruments cannot be separated
G Includes deferred taxes
H Includes depreciation on leased vehicles
I Excludes depreciation included in Cost of Goods Sold
J May include similar items
 
Depreciation Represents the process of allocating the cost of a depreciable asset to the accounting periods covered during its expected useful life to a business. It is a non-cash charge for use and obsolescence of an asset.
Data for this field is generally not available prior to 1992.
It includes but not restricted to:
- Depletion
It excludes:
- Amortization of intangible assets
- Amortization of deferred charges
- Write down of financial fixed assets or investments
A No standard text  
Depreciation Depletion & Amortization (Cash Flow) Depreciation represents the process of allocating the cost of a depreciable asset to the accounting periods covered during its expected useful life to a business.
Depletion refers to cost allocation for natural resources such as oil and mineral deposits.
Amortization relates to cost allocation for intangible assets such as patents and leasehold improvements, trademarks, book plates, tools & film costs.
This item includes dry-hole expense, abandonments and oil and gas property valuation provision for extractive companies.
This item excludes amortization of discounts or premiums on financial instruments owned or outstanding and depreciation on discontinued operations.
A Includes other items not requiring movement of funds
B Includes allocations to reserves
C Disposal of fixed assets may be included
D Amortization of discounts or premiums on financial instruments cannot be separated
F Taken from the income statement
G Includes deferred taxes
H Includes depreciation on leased vehicles
 
Depreciation/Depletion (excl. Amortization) Depreciation represents the process of allocating the cost of a depreciable asset to the accounting periods covered during its expected useful life to a business. It is a non-cash charge.
Depletion represents the cost allocation for natural resources such as oil and mineral deposits. It includes dry-hole expense, abandonments and oil and gas property valuation provision for extractive companies. It is a non-cash charge.
It excludes:
- Depreciation on discontinued operations
A Includes other items not requiring movement of funds
B Includes allocations to reserves/provisions
C Disposal of fixed assets may be included
D Amortization of discounts or premiums on financial instruments which cannot be separated
F Taken from the income statement
G Includes deferred taxes
H Includes depreciation on leased vehicles
 
Total Deposits Represents the value of money held by the bank or financial company on behalf of its customers.
For Banks:
- It includes but is not restricted to:
- Securities sold under resale agreement
A Other short-term liabilities included
B May include borrowings
C Includes due to banks
Banks
Demand Deposits Represents non-interest bearing deposits in the bank that can be withdrawn without notice.
It includes but not restricted to:
- Checking accounts
- Non-interest bearing deposits
- Negotiable Orders of Withdrawal (NOW accounts)
- Non-interest bearing negotiable orders of withdrawal (NINOW accounts)
- Super NOW accounts
- Current and demand accounts - interest bearing (U.K.)
- Current and demand accounts - interest free (UK)
A Includes some interbank deposits
B Includes time deposits
 
Foreign Office Deposits Represents deposits in foreign offices of the bank.
It includes but is not restricted to:
- Deposits of nonresidents
   
Savings/Time Deposits Represents interest bearing deposits in the bank.
It includes but not restricted to:
1. Interest bearing deposits
2. Money market deposits
3. Term certificates
4. Certificates of Deposits greater than $100,000
5. Consumer Certificates of Deposits
6. Time Deposits
7. Savings Deposits
8. Negotiable certificates of deposits
9. Other time deposits - retail (U.K.)
10. Other time deposits - wholesale (U.K.)
A Other short-term liabilities included
B May include borrowings
C Includes due to banks
D May include some demand deposits
 
Unspecified Deposits Represent deposits not classified by the bank as being a demand, savings, time or foreign deposit.
It includes but not restricted to:
1. Public sector deposits (Spain)
2. Promissory notes and bills (Spain)
3. Other deposit accounts
   
Deferred Charges Represents expenditures not recognized as a cost of doing business in the period in which it is incurred, but is carried forward to be written off in subsequent periods. This charge has been deferred because of an anticipated future benefit or it is an appropriated allocation of costs to future operations. A deferred charge has no physical substance and is a non-current asset because its life extends beyond one year.
Data for this field is generally not available prior to 1991.
It includes but is not restricted to:
- Start-up costs of putting into operation new, improved, or more efficient facilities
- Plant rearrangement and reinstallation costs
- Moving Costs
- Prepaid pension expense - long term
- Expenses for loans received
- Reorganization costs
- Other deferred charges
- Debt/Bond issuance costs
- Prepaid expenses - long term
It excludes:
- Tax loss carry forward
- Long-term deferred or future tax benefits
   
Deferred Income Represents income received but not yet reported as income for the period and date(s) requested in local currency by default.
As the income is earned, the deferred income is debited and the revenue is credited. Deferred income may also be referred to as deferred credit or deferred revenue.
Data for this field is generally not available prior to 1991.
It includes but is not restricted to:
- Fees received but not yet earned (e.g. advertising fees)
- Revenue normally included in income but deferred until earned and matched with expenses (e.g. long-term magazine subscriptions)
- Prepaid income
   
Deferred Taxes & Investment Tax Credit Represents the increase or decrease in the deferred tax liability from one year to the next resulting from timing differences in recognition of revenue and expenses for tax and financial reporting purposes. Deferred taxes are shown net of investment tax credits.    
Deferred Tax Liabilities Represents the credit balance of the deferred tax account. It is the amount of tax charge which has been deferred to some future period.
Data for this field is generally not available prior to 1993.

A No standard text
 
Deferred Tax Assets Represents the debit balance of the deferred tax account. It is the amount of tax benefit which has been deferred to some future period.
Data for this field is generally not available prior to 1993.

A No standard text
 
Deferred Tax Liability-Untaxed Reserves Represents the portion of untaxed reserves that is allocable to deferred taxation. It is only applicable to Swedish consolidated results for comparison purposes with other countries.
Data for this field is generally not available prior to 1990.
   
Deferred Taxes (excl. Investment Tax Credits) Represents the increase or decrease in the deferred tax liability from one year to the next resulting from timing differences in recognition of revenue and expenses for tax and financial reporting purposes. It is a non-cash charge.    
Cash Dividends Paid Represents the total common and preferred dividends paid to shareholders of the company.
It excludes:
- Dividends paid to minority shareholders
A Included in other sources or uses
B Includes bonuses to directors
C Prior year's proposed dividend
 
Common Dividends Represents the total cash common dividends paid on the company's common stock, including extra and special dividends for the period and date(s) requested in local currency by default.
If the company has ESOP preferred stock, the dividends paid will be the full amount shown on the cash flow
It excludes:
- Dividends paid to minority shareholders
C Includes dividend on treasury stock
D Cash preferred dividend may be included
F Dividend not paid on all shares
G Includes tax credit on common dividend
 
Preferred Dividends Represents actual cash dividend payment on preferred stock or the provision for preferred dividends, if in arrears. It also includes accretion on preferred stock.
If the company has ESOP preferred stock, the dividend will be shown net of the tax benefit.

D Net of ESOP tax benefit
 
Preferred Dividends (Cash Flow) Represents the total cash preferred dividends paid on the company's preferred stock during the year.    
Dividend Yield –Close Returns the dividend yield for the period and date(s) requested in local currency by default.
This is calculated as Dividends Per Share divided by Price Close, multiplied by 100.
   
Dividends Per Share Annual History - Since 1987
Interim History - Since 1998
Represents the total dividends per share declared including extra dividends for the primary share class of the company for the period and date(s) requested in local currency by default.
This is aligned with the fiscal year of the company.           Dividends Per Share is based on the "gross" dividend of a security, before normal withholding tax is deducted at a country's basic rate, but excluding the special tax credit available in some countries. This tax credit is due to the imputation system of corporate income tax under which shareholders are entitled to credit a certain proportion of the corporate income tax on distributed profits against the income tax imposed on the dividends received. Below is the list of the tax rates being applied to dividends per share.
Country
Current Tax Rate
United Kingdom 10%
Belgium 25%
Malaysia 25%
Singapore 18%
Spain21%
For ADRs, dividends per share is returned net of withholding tax.
For companies with more than one type of common/ordinary share, dividends per share is shown for the share type identified in field 6005 - Type of Share.
This item is also available at the security level.
A All items adjusted for stock splits or dividends
B Calculation based on average number of shares
C Derived per share figure from block figure
D Includes tax credit on common dividend
F Parent company data
H Cash preferred dividend may be included
I Alternate numbers given for gross dividend per share
J Gross dividend
K Includes extra cash dividends
L No standard text
M No standard text
N No standard text
P No standard text
Q No standard text
R Company does not disclose dividends per share, estimated based on company's definition
S Dividends not paid on all shares
T Twelve month dividends reflects revaluation of interim dividends to year-end rate
Y Multiple shares exist - see type of shares
Z Dividends per share estimated using the total cash dividend divided by the number of shares outstanding at year-end                                                   Note: Specify a quarterly report basis to return interim dividends per share. Depending on the company's reporting practice, quarterly or semi-annual dividends per share may be returned.                Units: Actual    
 
EBIT (Operating Income) Returns EBIT (Operating Income) for the period and date(s) requested in local currency by default.
This is calculated as:
Net Sales or Revenue
minus
Cost of Goods Sold
minus
Selling, General & Administrative Expenses
minus
Other Operating Expenses
If Net Sales or Revenue, Cost of Goods Sold, Selling, General & Administrative Expenses, or Other Operating Expenses are not available, Operating Income will be substituted.
  All
EBIT Margin Returns the EBIT margin for the period and date(s) requested.
This is calculated as EBIT - Operating Income divided by Net Sales.
The result is then multiplied by 100.

If the denominator is negative, the formula will return an N/A.
 
Operating Profit Per Share Represents the ratio of EBIT (Operating Income) to Common Shares used to Calculate Fully Diluted EPS (Earnings per Share) or Basic EPS for the period and date(s) requested in local currency by default.
This is calculated by dividing EBIT (Operating Income)  by Common Shares used to Calculate Fully Diluted EPS. If Common Shares used to Calculate Fully Diluted EPS is not available, Common Shares used to Calculate Basic Earnings Per Share  will be substituted.
   
EBITDA Returns EBITDA (Operating Income Plus Depreciation & Amortization) for the period and date(s) requested in local currency by default.
This is calculated as the sum of EBIT (Operating Income)  and Depreciation, Depletion and Amortization.
If Depreciation, Depletion, and Amortization  is not available, then Depreciation, Depletion and Amortization (Cash Flow)  will be substituted.
  All
EBITDA Margin Returns the EBITDA margin for the period and date(s) requested.
This is calculated as EBITDA (Operating Income Plus Depreciation & Amortization)  divided by Net Sales.
The result is then multiplied by 100.
If the denominator is negative, the formula will return an N/A.  
Enterprise Value –Using Diluted Shares Returns enterprise value for the period and date(s) requested in local currency by default.
This is calculated as:
Price Close - Fiscal Period
multiplied by
Common Shares Used to Calculate Fully Diluted Earnings Per Share
plus
Preferred Stock - Carrying Value
plus
Total Debt
plus
Accumulated Minority Interest - Total
minus
Cash & Short-Term Investments
If Common Shares Used to Calculate Fully Diluted Earnings Per Share is not available, then Common Shares Used to Calculate EPS - Basic will be substituted. If Common Shares Used to Calculate EPS - Basic is not available, then Common Shares Outstanding will be substituted.
If Cash & Short-Term Investments is not available, then Cash & Due from Banks will be substituted.
                                                                                                         Zero will be returned for the following if not available: Preferred Stock - Carrying Value, Total Debt  Accumulated Minority Interest - Total                               , Cash & Short-Term Investments, and Cash & Due from Banks.
   
EPS –Basic –Before Extraordinaries Returns basic earnings per share before extraordinaries for the period and date(s) requested in local currency by default.
This is calculated using basic shares outstanding.
Units: Actual    
EPS –Fully Diluted Returns fully-diluted Earnings Per Share as reported on a company's filing for the period and date(s) requested in local currency by default.
If reported diluted Earnings Per Share is not available, then this value is calculated as Net Income Available to Common Diluted EPS divided by Common Shares Used to Calculate Fully-Diluted Earnings Per Share.
If the denominator is negative, the formula will return an N/A.                                                                       Units: Actual    
EPS –Diluted –Before Unusual Expense Represents diluted earnings per share before unusual expenses for the period and date(s) requested in local currency by default.
This is calculated as Net Income before Unusual Expense divided by Fully Diluted Common Shares Used to Calculate EPS.
If Fully Diluted Common Shares Used to Calculate EPS  is not available, then Common Shares Used to Calculate EPS - Basic will be substituted.
   
Earnings Per Share –As Reported Represents the per share earnings amount reported by the company at the end of the fiscal period prior to any adjustments or recalculations.
Data for this field is generally not available prior to 1992.
A No standard text
Note
Fundamentals annual and interim data is split-adjusted
 
Equity in Earnings of Affiliates Represents that portion of the earnings or losses of a subsidiary whose financial accounts are not consolidated with the controlling company's assets. A Equity in earnings is pretax and included in pretax income  
Equity in Earnings of Affiliates Represents the pretax portion of the earnings or losses of a subsidiary whose financial accounts are not consolidated with the controlling company's accounts. This field is available only when a company reports their equity in earnings pretax and the net of tax amount is not reported or cannot be calculated.
Data for this field is generally not available prior to 1991.
It includes but is not restricted to:
Profit sharing agreements (Germany)
   
Total Equity Represents total equity for the period and date(s) requested in local currency by default.
This is calculated as the sum of Shareholders' Equity  and Accumulated Minority Interest - Total.
If Accumulated Minority Interest - Total is not available, then zero will be substituted.
   
Federal Funds Sold Represents short-term loans from the Federal Reserve Bank made to the bank from their excess balances. For 1989 and prior years it includes securities purchased under resale agreements. A Includes securities purchased under resale agreements  
Federal Funds Sold & Securities Purchased Returns federal funds & security under resale agreements for the period and date(s) requested in local currency by default.
This is calculated as the sum of Securities Purchased Under Resale Agreements and Federal Funds.
If Securities Purchased Under Resale Agreements or Federal Funds are not available, zero will be substituted.
   
Other Funds Returns other financing activities for the period and date(s) requested in local currency by default.
This is calculated as Other Sources/Uses - Financing.
If Other Sources/Uses - Financing  is not available, then the following calculation will be substituted:
Other Sources - Financing minus Other Uses - Financing. If Other Sources - Financing  or Other Uses - Financing are not available, zero will be substituted.
   
Net Financing Cash Flow Returns net cash from financing activities for the period and date(s) requested in local currency by default.   Insurance Industrial
Net Financing Cash Flow same as above   Banks
Other Financing Activities (Sources) Represents any other funds derived from financing activities not included in additions to stock, proceeds from stock options, long-term borrowings, increase/decrease of short-term debt, reduction of long-term debt, total cash dividends paid or common/preferred redeemed, retired, converted or purchased.
Data for this field is generally not available prior to 1992.
It includes but is not restricted to:
- Dividends paid to minorities
A No standard text
B Includes other sources - financing
 
Other Financing Activities (Uses) Represents any other funds employed in financing activities and not include in additions to stock, proceeds from stock options, long-term borrowings, increase/decrease in short-term debt, reduction of long-term debt, total cash dividends paid or common/preferred redeemed, retired, converted or purchased.
Data for this field is generally not available prior to 1992.
A No standard text
B Includes other sources - financing
 
Foreign Currency Adjustment (Net) Represents realized foreign currency gains and losses. Transaction gains or losses happen when the exchange rate changes between the date of purchase and the date of sale.
Data for this field is generally not available prior to 1992.
It includes but is not restricted to:
- Currency trading gain/loss

A No standard text
B May include foreign currency translation
 
Exchange Rate Effect Represents the effect of translating from one currency to another on the cash flow of the company.
Data for this field is generally not available prior to 1989.
   
Cash Flow Per Share (Diluted) –Free Returns free cash flow per share (diluted) for the period and date(s) requested.
This is calculated as Free Cash Flow  divided by Common Shares Used to Calculate Fully Diluted Earnings Per Share.

If Common Shares Used to Calculate Fully Diluted Earnings Per Share is not available, then Common Shares Used to Calculate Basic Earnings Per Share will be substituted.
Notes
If the denominator is negative, the formula will return an N/A.
If data is requested on an LTM quarterly or LTM semiannual frequency, a quarterly or semiannual value is used for Common Shares Used to Calculate Fully Diluted Earnings Per Share or Common Shares Used to Calculate Basic Earnings Per Share.                  Units: Actual  
 
Funds from Operations Represents the sum of net income and all non-cash charges or credits. It is the cash flow of the company.
If a Statement of Changes in Financial Position has not been provided, but the company discloses an aggregate cash flow, this amount has been used. Where cash flow has not been disclosed in any manner, it is estimated based on net profit before preferred
dividends plus depreciation, reserves charges, provision for loan losses for banks, and provision for future benefits for insurance companies.
It includes but is not restricted to:
- Depreciation
- Amortization of Intangibles
- Deferred Taxes
- It excludes:
- Extraordinary items
- Changes in working capital
A Using cash flow figure per financial statements when statement of changes in financial position is not given
B Defined by company
F Taken from English Report
G Includes funds from other operating activities
L No standard text
 
Gross Income Represents the difference between sales or revenues and cost of goods sold and depreciation.
Note
Quarterly data for gross income is not available for companies classified in the Other Financial general industry.
 
Gross Profit Margin Returns gross income margin for the period and date(s) requested.
This is calculated as Gross Income divided by Net Sales or Revenue , multiplied by 100.
Note
If the denominator is negative, the formula will return an N/A.
All
Net Goodwill Represents the excess cost over the fair market value of the net assets purchased. It is included in other intangible assets.
Data for this field is generally not available prior to 1992.
Footnotes
A No standard text
 
Income Taxes Represents all income taxes levied on the income of a company by federal, state and foreign governments.
It includes:
- Federal income taxes
- State income taxes
- Foreign income taxes
- Charges in lieu of income taxes
- Charges equivalent to investment tax credit
- Income taxes on dividends or earnings of unconsolidated subsidiaries or minority interest, if reported before taxes
- Deferred taxation charges
It excludes:
- Domestic International Sales Corporation taxes
- Ad Valorem taxes
- Excise taxes
- Windfall profit taxes
- Taxes other than income
- General and services taxes
Footnotes
A Includes other taxes                                                                B Not comparable and includes other taxes
C Includes only domestic tax
D Includes employee profit sharing
F Exempt of income taxes
G Includes minority interests
 
Income Tax –Current –Domestic Represents the total amount of tax liability due to the government where the company is domiciled. For U.K. companies relief for overseas taxation is netted against the tax expense.
Data for this field is generally not available prior to 1991.
Footnotes
A May include foreign taxes
 
Income Tax –Current –Foreign Represents the total amount of tax liability due to the governments of other countries where the company generates income but is not domiciled.
Data for this field is generally not available prior to 1991.
   
Income Tax –Deferred –Domestic (incl. local) Represents the portion of deferred taxes due the government of the country where the company is domiciled that have been expensed during the year.
Data for this field is generally not available prior to 1991. Includes any local taxes
Footnotes
A May include foreign taxes
 
Income Tax –Deferred –Foreign Represents the portion of deferred taxes due the government of the country where the company is domiciled that have been expensed during the year.
Data for this field is generally not available prior to 1991. Includes and local taxes
Footnotes
A May include foreign taxes
 
Unearned Income Represents the earnings on loans that is not generated by interest charges. Data for this field is generally not available prior to 1990.
It includes but is not restricted to:
1. Fees on Loans
2. Mortgage points
3. Unearned interest
4. Late charges
   
Interest Capitalized Represents an allowance on borrowed funds used for long term projects or construction.
For Utilities, it includes allowance for funds used during construction that are related to borrowed monies. It excludes Allowance for borrowed funds used during construction that are not interest related.
   
Interest Paid (Cash Flow) Represents the amount of interest paid by the company as shown on the cash flow statement for the period and date(s) requested in local currency by default.
Data for this field is generally not available prior to 1992.
Footnotes
A No standard text
B Net expense
C May include other financial expense
 
Gross Interest Expense Represents the service charge for the use of capital before the reduction for interest capitalized. If interest expense is reported net of interest income and interest income cannot be found, the net figure is shown.
It includes, but is not restricted to:
- Interest expense on short-term debt
- Interest expense on long-term debt and capitalized lease obligations
- Amortization expense associated with the issuance of debt
- Similar charges
A Net expense
B Similar charges are included
C Other financial charges may be included
D Net interest expense and similar charges may be included
J Includes other income or expense
L Includes income taxes
 
Interest Expense Returns interest expense, net of interest capitalized for the period and date(s) requested in local currency by default.
This is calculated as Interest Expense on Debt minus Interest Capitalized.
If Interest Capitalized is not available, zero will be substituted.
   
Total Interest Expense –Banks Represents the total amount of interest paid by the bank.
It includes but is not restricted to:
- Interest expense on deposits
- Interest expense on federal funds
- Interest expense on commercial paper
- Interest expense on short term borrowing
- Interest expense on long term debt
- Interest expense on securities purchased under resale agreements
For Other Financial Companies:
It includes but is not restricted to:
- Interest expense on debt
- Interest capitalized
Footnotes
A Includes commissions and fees paid
B Includes interest expense on debt
 
Interest Income Represents income received from all earning assets such as loans and investment securities.
It includes but is not restricted to:
- Interest and fees on loans
- Interest on federal funds
- Interest on bank deposits
- Interest on state, county and municipalities funds
- Interest on U.S. government and federal agencies securities
- Federal funds sold and securities purchased under resale agreements
- Lease financing
- Net leasing revenues
- Other interest or dividend income
- Interest on investments - listed (U.K.)
- Interest on investments - unlisted (UK)
- Interest on government debt securities
- Interest on equity investments
- Placings with banks (U. K.)
- Short term funds (UK)
- Interest on funds at central bank
- Interest on funds from banks (Spain)
- Lendings to customers (UK)
- Lease receivables(UK)
- Interest on loans and discounts (Spain)
- Interest on investment securities
- Interest on mortgage-backed securities
- Dividend income
Footnotes
A Includes commissions and fees
B Net of interest expenses
C Includes foreign exchange gain/loss
D Includes investment income
F Includes other income
 
Net Interest Income after Loan Loss Provision Returns net interest after loan loss provision for the period and date(s) requested in local currency by default.
This is calculated as Net Interest Income  minus Provisions for Loan Losses
   
Net Interest Income Represents the difference between the total interest income and total interest expense of the bank.   All
Non-Operating Interest Income Represents income generated from interest bearing investments not related to the operating activities of the company..
Data for this field is generally not available prior to 1990.
It includes but is not restricted to:
1. Interest on savings
2. Interest on Investments
Footnotes
A Net of Interest Expense
B Includes Other Income
C Similar income included
 
Net Interest Margin Represents the difference between the average aggregate rate earned on a loan or investment portfolio less the average rate of aggregate liabilities and capital.
This item may also be referred to as Net Interest Yield or Net Interest Income/ Net Interest Spread.
Data for this field is generally not available prior to 1996 for non-U.S. companies and 1991 for U.S. companies.
Footnotes:
A. No standard text
 
Intangible Assets Represents other assets not having a physical existence. The value of these assets lie in their expected future return.
Data for this field is generally not available prior to 1989.
It includes:
- Goodwill/Cost in excess of net assets purchased
- Patents
- Copyrights
- Trademarks
- Formulae
- Franchises of no specific duration
- Capitalized software development costs/Computer programs
- Organizational costs
- Customer lists
- Licenses of no specific duration
- Capitalized advertising cost
- Mastheads (neFFpapers)
- Capitalized servicing rights
- Purchased servicing rights
Footnotes:
A May include tangible assets and/or deferred charges
 
Net Other Intangibles Returns net other intangibles for the period and date(s) requested in local currency by default.
This is calculated as Intangible Assets minus Net Goodwill.
   
Inventories Represents tangible items or merchandise net of advances and obsolescence acquired for either (1) resale directly or (2) included in the production of finished goods manufactured for sale in the normal course of operation.
In manufacturing companies this item is classified as follows (depending upon the stage of completion in the manufacturing process):
1. Finished goods, consisting of products ready for sale.
2. Work in process, consisting of products in various stages of production.
3. Raw materials and supplies, consisting of items that will enter directly or indirectly into the production of finished goods. In non-manufacturing companies finished goods bought for resale is the major portion of the inventories.
It includes:
- Advances and deposits to subcontractors and purchase of
- materials and other manufacturing costs
- Revenue stamps
- Unbilled costs on contracts
- Contracts in progress
- Supplies (usually office supplies) and miscellaneous prepaid expenses should be left in inventories if company has done so
- For U.S. Corporations, reserve for LIFO
- Film and program exhibition rights, if part of current assets
- Deferred fuel costs
It excludes:
- Tools that are listed in current asset section
- Supplies and prepaid expenses for companies that lump these items together
- Advances from customers
- Contract billings
- For non-U.S. corporations, if negative inventories arise from advances from customers greater than costs on long-term contracts, it is reclassified to current liabilities
Footnotes
C Includes other current assets
D Net of prepayments on work in process
F Before adjustment for prepayment of work in progress which has been treated as liability
H Includes advances to suppliers
I No standard text
 
Inventories (Cash Flow) Represents the change in the amount of inventories from one year to the next as reported in the cash flow statement.
Data for this field is generally not available prior to 1992.
Footnotes
A
No standard text
Footnotes
A No standard text
 
Inventories –Finished Goods Represents the inventory of goods which are ready for sale.
Data for this field is generally not available prior to 1989.
Footnotes
A Includes work in progress
 
Inventories –Raw Materials Represents the inventory of raw materials or supplies that indirectly or directly enter into the production of finished goods.
Data for this field is generally not available prior to 1989.
Footnotes
A Includes work in progress
 
Inventories –Progress Payments & Other Represents other inventories effecting Total Inventories but not included in Finished goods, Work in Process or Raw Materials.
Data is generally not available prior to 1989.
It includes:
- Excess of FIFO cost over LIFO inventory value
   
Inventory Turnover Returns inventory turnover for the period and date(s) requested.
This is calculated as Cost of Goods Sold divided by the two fiscal period average of Inventories.
Note
If you request data on a quarterly or semiannual frequency, Inventory Turnover uses the LTM value for Cost of Goods Sold.
 
Inventories –Work In Progress Represents the inventory of products which are in various stages of production. Data for this field is generally not available prior to 1989.    
Total Investments and Advances Returns total investments and advances for the period and date(s) requested in local currency by default.
This is calculated as the sum of Long-Term Investment - Affiliate Companies and Other Long-Term Investments.
If Long-Term Investment - Affiliate Companies or Other Long-Term Investments are not available, zero will be substituted.
   
Investment in Unconsolidated Subs. Represents long-term investments and advances in unconsolidated subsidiaries and affiliates in which the company has a business relationship or exercises control. It includes joint ventures.
Data is generally not available prior to 1989.
It includes:
- Investment in non-consolidated subsidiaries or associated companies
- Investment in joint ventures
- Advances in related companies (if the item is simply called advances then it will be update to Other Investments)
- Advances/Loans to unconsolidated subsidiaries or related companies (if reported simply as loans, this item is shown in other investments)
Footnotes
A Includes other investments
 
Net Investing Cash Flow Returns net cash from investing activities for the period and date(s) requested in local currency by default.
This is calculated as Cash Flow from Investing Activity - Net . If Cash Flow from Investing Activity - Net is not available, then Net Cash from Investing Activities will be calculated as:
Other Uses/(Sources) Investing 
plus
Disposal of Fixed Assets 
plus
Decrease in Investments 
minus
Net Assets from Acquisitions
minus
Capital Expenditures (Other Assets) 
minus
Increase in Investments 
minus
Capital Expenditures (Additions to Fixed Assets) 
If Other Uses/(Sources) Investing  is not available, the following calculation will be substituted:
Other Sources - Investing minus Other Investing Activities, Net.
Zero will be substituted for the following if not available: Other Sources, Other Investing Activities, Net 
Disposal of Fixed Assets, Decrease in Investments, Net Assets from Acquisitions, Capital Expenditures (Other Assets), Increase in Investments, and Capital Expenditures (Additions to Fixed Assets).

Common Stocks
Category: Financial Services/Balance Sheet/Assets
Units: Millions
Annual Item - Insurance Companies
Represents the insurance company's investment in common or ordinary shares of other corporations.
  Insurance Industrial
Other Investments Industrials:
Represents any other long-term investment except for investments in unconsolidated subsidiaries.
Banks:
Represents time deposits, interest bearing deposits and other short-term investments
Insurance Companies:
Represents all other investments of the insurance company except: fixed income and equity securities, real estate investments and mortgage and policy loans.

Other Financial Companies:
Represents all investments except real estate assets and loans.
It includes:
1. Treasury securities 
2. Equity securities investment-total
3. Securities purchased under resale agreements
4. Long-term bond investments
5. Advances (if called advances in related companies then it is updated to Investments in Associated Companies)
6. Assets held for resale
7. Mortgages held for resale
8. Money held in trust (Japan)
9. Gold collectible (France)
10. Construction projects under development
11. Condominium projects under development
12. Investments in leveraged leases
Footnotes                                                                                         A Net assets of non-major business when combination or consolidation is impossible
B Includes real estate investment
C Cash on hand is included
F May include long-term receivables
G No standard text
H Includes investments in associated/subsidiary companies
Banks, Insurance Companies, Other Financial Companies, Industrials
Purchase of Investments Represents the investments bought during the accounting period of the company.
Data for this field is generally not available prior to 1989.
It includes:
- Purchase of portfolio investments
- Increase in short term investments
- Increase in marketable securities (if using FASB 95)
- Increase in short term investments when disclosed with investing activities
Footnotes
A Increase in investments, net of decrease
B No standard text
 
Purchase/Sale of Investments Returns purchase/sale of investments for the period and date(s) requested in local currency by default.
This is calculated as the sum of the negative of Increase in Investment and Decrease in Investments.
If Increase in Investments or Decrease in Investments  are not available, zero will be substituted.
   
Real Estate Assets Banks:
Represents property owned by the bank but not classified as part of premises or equipment.
It includes but not restricted to:
1. Real estate acquired from foreclosures
2. Lands held for resale
3. Lands held for future branch expansion
Insurance and Other Financial Companies:
Represents the company's investment in real estate.
This item does not include real estate used in the operation of the company.
Industrial Companies:
Represents a company's investment in real estate and property.
Footnotes
A Properties used for operations are included
 
Sale/Maturity of Investments Annual Item - All Industries
Represents the investments sold during the accounting period of the company.
Data for this field is generally not available prior to 1989.
It includes:
- Proceeds from sale of portfolio investments
- Decrease in short term investments
- Decrease in marketable securities (if using FASB 95)
- Proceeds from maturities of investment securities
Footnotes
A Decrease in investments, net of increases
B No standard text
 
Investing Activities –Other Sources Annual Item - All Industries
Represents any other funds derived from the investing activities and not included in capital expenditures, net assets from acquisitions, increase in investments or additions to property.
Data for this field is generally not available prior to 1992.
It includes but is not restricted to:
1. Decrease in federal funds sold
2. Decrease in securities purchased under agreements to resell
3. Increase in bank card receivables
4. Collection of longer-term loans
Footnotes
A No standard text
B Includes other uses - investing
 
Total Short Term Investments Returns total short-term investments for the period and date(s) requested in local currency by default.
This is calculated as Other Short-Term Investments.
If Other Short-Term Investments  is not available, Total Short-Term Investments is calculated as Federal Funds & Securities Under Resale Agreements.
   
Other Uses Represents any other funds employed in investing activities and not included in capital expenditures, net assets from acquisitions, increase in investments, decrease in investments or additions to property.
Data for this field is generally not available prior to 1992.
It includes but is not restricted to:
1. Purchase of other assets
2. Increase in federal funds sold
3. Increase in securities purchased under agreements to resell
4. Origination of longer-term loans
Footnotes
A No standard text
B Includes other sources - investing
 
Investment Tax Credits Represents the increase or decrease in the investment tax credit from one year to the next. An investment tax credit was a reduction in income tax liability that was granted by the U.S. federal government to firms that made new investments in certain asset categories, primarily equipment. The investment tax credit was repealed in 1986.    
Total Liabilities Represents all short- and long-term obligations expected to be satisfied by the company.
It includes:
1. Current liabilities
2. Long-term debt provision for risk and charges (non-U.S. corporations)
3. Deferred taxes
4. Deferred income
5. Other liabilities
6. Deferred tax liability in untaxed reserves (non-U.S. corporations)
7. Unrealized gain/loss on marketable securities (insurance companies)
8. Pension/Post retirement benefits
9. Securities purchased under resale agreements (banks)
It excludes:
1. Minority interest preferred stock equity
2. Preferred stock equity
3. Common stock equity
4. Non-equity reserves
   
Total Current Liabilities Represents debt or other obligations that the company expects to satisfy within one year.
It includes but is not restricted to:
- Accounts payable
- Short-term debt
- Notes payable
- Current portion of long-term debt
- All accrued expenses
- Other current liabilities
- Income taxes payable
- Dividends payable
- State franchise taxes
- Deferred credits
- Negative inventories (non-U.S. corporations)
- Obligations expected to be satisfied within 4 years (Germany)
Footnotes
A Includes liabilities due in four years or less for Germany
B Company does not report current liabilities; calculated
C May include some long-term debt
F Includes liabilities due in four years or less, may also include some long-term debt
G No standard text
O Adjusted to include accrued expenses
 
Miscellaneous Current Liabilities Represents all other current liabilities besides accounts payable, short term debt, accrued payroll, income taxes payable and dividends payable.
For years prior to 1989 it represents all other current liabilities besides short-term debt.
It includes:
1. Product guarantees and warranties
2. Contingency reserves
3. Taxes other than income taxes
4. Payroll taxes
5. Ad Valorem taxes
6. Restructuring expenses
7. Pensions
8. Dividends to minority shareholders of subsidiaries
9. Dividends to minority shareholders of subsidiaries
10. Interest Payable 
11. Other Accrued Expenses
   
Other Current Liabilities Returns other current liabilities for the period and date(s) requested in local currency by default.
This is calculated as the sum of the following if available:
- Other Current Liabilities
- Dividends Payable
- Accrued Payroll
Zero will be substituted for the following if not available: Other Current Liabilities, Dividends Payable, and Accrued Payroll.
   
Other Liabilities Returns other liabilities for the period and date(s) requested in local currency by default.
This is calculated as:
Other Liabilities
plus
Deferred Income 
plus
Deferred Tax Liability in Untaxed Reserves 
Zero will be substituted for the following if not available: Other Liabilities , Deferred Income, and Deferred Tax Liability in Untaxed Reserves.
   
Other Liabilities (excluding Deferred Revenue) Industrials:
Represents all other liabilities of the company besides current liabilities, long-term debt, provision for risk and charges and deferred taxes.
For years prior to 1989 it represents all other liabilities of the company besides current liabilities and long-term debt.
Banks and Other Financial Companies:
Represents all other liabilities of the bank besides total deposits, short- and long-term debt, provision for risks and charges and deferred taxes.
For years prior to 1989 it represents all other liabilities of the bank besides total deposits and short- and long-term debt.
Insurance Companies:
Represents all other liabilities of the company besides insurance reserves, short- and long-term debt, provision for risk and charges and deferred taxes.
For years prior to 1989 it represents all other liabilities of the company besides insurance reserves and short- and long-term debt.
It includes:
1. Reserves for contingencies
2. Pensions
3. Ad Valorem taxes
4. Taxes other than income taxes (long-term)
5. Foreign exchange on the liability side (Japan)
6. Pre-need funeral plans
7. Trade payables (long term)
8. Separate & variable account liabilities 
9. Unrealized gain/loss on marketable securities
It excludes:
1. Minority Interest
2. Preferred stock equity
3. Common stock equity
4. Non-Equity reserves
A Includes other provisions
B Includes due to trust options
C Includes some non-equity reserves
D Includes short-term liabilities
F Includes some interest bearing borrowings
G No standard text
Banks and Other Financial Companies, Industrials, Insurance Companies
Liabilities & Stockholders' Equity –Total Represents the sum of total liabilities, minority interest, non-equity reserves, preferred stock and common equity. Footnotes
B Excludes contra items (contingent liabilities)
C Includes trust business assets
 
Interbank Loans Represents transactions between banks that are not classified as cash. This item is only available for non-U.S. banks.
It includes:
- Claims on banks
- Amounts due from credit/financial institutions
- Placings for banks
- Overdrafts from banks
- Deposits with Banks (other than Central Banks)
- Call Loans
- Due from banks
- Commercial papers and other debt purchased (Japan)
- Money at call and short notice
Footnotes
F Includes some type of loans
G Includes near cash items
I Includes short-term investments
Banks
Broker & Financial Institution Loans Represents transactions between banks that are not classified as cash. This item is only available for non-U.S. banks.
It includes:
- Claims on banks
- Amounts due from credit/financial institutions
- Placings for banks
- Overdrafts from banks
- Deposits with Banks (other than Central Banks)
- Call Loans
- Due from banks
- Commercial papers and other debt purchased (Japan)
- Money at call and short notice
Footnotes
F Includes some type of loans
G Includes near cash items
I Includes short-term investments
Banks
Commercial & Industrial Loans Supplementary Annual Item - Banks
Represents loans made to business and industry.
It includes:
- Loan bills discounted (Japan)
- Commercial bills (Spain)
Footnotes
A Includes consumer and installment loans
B Includes financial and institutional loans
 
Consumer & Installment Loans Supplementary Annual Item - Banks
Represents loans made to consumers.
It includes:
- Auto loans
- Home improvement loans
- Credit cards
- Home equity loans
- Personal Loans
- Debt consolidation loans
- Education loans
- Collateral loans (passbook and secured stock loans)
- Time sharing loans
- Public Sector notes (Spain)
   
Loans (Total) % Total Deposits Returns total loans as a percent of total deposits for the period and date(s) requested.
This is calculated as Total Loans divided by Total Deposits, multiplied by 100.
Note
If the denominator is negative, the formula will return an N/A.
  All
Foreign Loans
Represents loans made to foreign customers.
  Banks
Gross Loans Represents the total amount of money loaned to customers before reserves for loan losses but after unearned income.
It includes but not restricted to:
- Lease financing
- Finance Receivables
(Represents the total amount of money loaned to customers before reserves for loan losses but after unearned income. It includes but not restricted to:  Lease financing, Finance Receivables )
Footnotes 
A  Net of provisions for loan losses 
B  Includes investment assets 
C  Includes interbank loans 
D  Net of unearned income                              
 
Lease Financing Loans Represents loans made by the bank in order to finance leases.
It includes:
Finance lease receivables
  Banks
Loan Losses-Net
Represents the actual amount the bank lost during the year from uncollectible loans. It is calculated by subtracting recoveries from the amount of loans charged off.
  Banks
Loan Loss Provision Banks, Other Financial Companies
Represents losses that the bank expects to take as a result of uncollectible or troubled loans.
It includes:
1. Transfer to bad debt reserves (Japan)
2. Amortization of loans (Japan)
Footnotes
A Loans given net of provisions
B Net of interest expense
C Includes some other provisions
 
Real Estate Mortgage Loans Represents loans made to finance the purchase of real estate or construction.
It includes:
1. Residential mortgages
2. Veteran Administration (VA) mortgages
3. Conventional mortgages
4. Second mortgages
5. Commercial mortgages
6. Construction mortgages
7. Loans on deed (Japan)
8. Federal Housing Administration (FHA) loans
Footnotes
A Fixed income securities are included
B Includes some short-term investments
 
Net Loans Represents the total amount of money loaned to customers after deducting reserves for loan losses.
For Banks:
It includes but is not restricted to:
Lease Financing
Total non-performing assets
For Other Financial Companies:
It includes but is not restricted to:
Lease Financing
Finance Receivables
Footnotes
A Includes reserve for loan losses
B Gross loans
C Includes investment assets
D Includes interbank loans
Banks and Other Financial Companies
Unspecified/Other Loans
Represents loans included in total loans but not specified by the company as belonging to one of the following loan classifications:
1. Lease Financing
2. Consumer and Installment Loans
3. Real Estate Mortgage Loans
4. Foreign Loans
5. Broker and Financial Institution Loans
It includes:
1. Secured loans (Spain)
2. Other loans
  Banks
Loan Loss Allowances (Reserves) Represents a reserve set aside by the bank or financial company to cover possible loan losses.
Includes (for Banks):
Net loan losses 
Footnotes
A Includes other provisions
B No standard text
Banks and Other Financial Companies
Long Term Debt % Total Capital Returns long term debt as a percent of total capital for the period and date(s) requested in local currency by default.
This is calculated as Long-Term Debtdivided by Total Capital Including ST Debt, multiplied by 100.
Note
If the denominator is negative, the formula will return an N/A.
 
Mortgage Backed Securities Represents an investment grade security backed by a pool of mortgage or trust deeds. Mortgage backed securities are secured by conventional mortgages and are guaranteed as to interest and principal.
Data for this field is generally not available prior to 1991.
It includes but not restricted to:
- Securities of the Federal National Mortgage Associations (Fannie Mae)
- Collateralized mortgaged obligations such as those issued by the Federal Home Loan Mortgage Corporation (Freddie Mac)
- Real estate mortgage conduits such as those issued by the Government National Mortgage Association (Ginnie Mae)
- U.S. agency mortgage backed securities
- Mortgage backed securities available for sale
   
Accumulated Minority Interest –Total Represents the portion of the net worth (at par or stated value) of a subsidiary pertaining to shares not owned by the controlling company and its consolidated subsidiaries. If minority interest is shown on the asset side, it is updated as a negative ad the total assets are adjusted to exclude it.
It includes:
1. Minority interest in preferred stock
2. Dividends in arrears on a subsidiary's preferred stock not owned by the parent company
Footnotes
A Included in other long term liabilities
B Includes policyholders' equity
C No standard text
 
Minority Interest Expense Represents the portion of earnings/losses of a subsidiary pertaining to common stock not owned by the controlling company or other members of the consolidated group.
Minority Interest is subtracted from consolidated net income to arrive at the company's net income.
Footnotes
A Includes preference dividends
B Minority Interest is pretax and included in pretax income
C Included in other income/expense, no breakdown available
D Includes policyholders' surplus
 
Other Income (Expense) Annual and Interim Items - All Industries
Represents other pretax income and expenses besides operating income, non-operating interest income, interest expense on debt, interest capitalized, pretax extraordinary charge, pretax extraordinary credit and increase/decrease in reserves. For years prior to 1989 it represents other pretax income and expenses besides operating income, interest expense on debt, interest capitalized and increase/decrease in reserves.
It includes but is not restricted to:
- Gain/Loss on disposal of assets 
- Dividend income - non-operating
- Foreign exchange transactions
- Monetary variations-credits
- Monetary variations-debits
- Monetary correction
- Discontinued operations-pretax
- Foreign currency translation gain/loss
- Allowance for funds used during construction if not interest related (utilities only)
- Gain on sale of investment (Other financial companies only)
It excludes:
- Allowance for borrowed funds used during construction that are interest related (utilities only).
Footnotes
A Some operating expenses are included
B Includes non-equity reserve charges (credits)
C Includes extraordinary gain/loss
D Includes government grants and government supports
F Includes interest expense
 Includes foreign exchange loss/gain
 
Miscellaneous Funds Returns miscellaneous funds for the period and date(s) requested in local currency by default.
This is calculated as:
Increase/Decrease in Cash and Short-Term Investments 
minus
Net Cash from Operating Activities 
minus
Net Cash from Investing Activities
minus
Net Cash from Financing Activities
minus
Effect of Exchange Rate on Cash 

Zero is subsituted for Effect of Exchange Rate on Cash if it's not available.
   
Net Debt Returns net debt for the period and date(s) requested in local currency by default.
This is calculated as Total Debt minus Cash.
Annual and Quarterly Banks
Net Debt copy for other sector? Annual and Quarterly Insurance
Net Debt   Annual and Quarterly Industrial
Net Income This is calculated as Net Income Including Discontinued Operations minus Discontinued Operations.
If Discontinued Operations is not available, zero will be substituted.
   
Net Income Avail to Common –Basic Returns net income available to common basic EPS before extraordinaries for the period and date(s) requested in local currency by default.
This is calculated as Net Income After Preferred Dividends  minus Discontinued Operations.
   
Net Income (Cash Flow) Represents the beginning figure of the sources and uses statement as defined by the company. For U.S. corporations, it is usually the net income reported by the company before discontinued operations, extraordinary items and provision for preferred and common dividends. Footnotes
A Some non-operational charges cannot be separated
B Net income is after preferred dividends
C Pretax Income
D Operating Income
F As reported
G No standard text
 
Net Margin Returns the net income margin for the period and date(s) requested.
This is calculated as Net Income divided by Net Sales or Revenue, multiplied by 100.
Annual and Quarterly                                                         Note
If the denominator is negative, the formula will return an N/A.
All
Other Funds Represents non-cash items included in funds from operations other than net income, depreciation, depletion and amortization, and deferred taxes. In cases where the start line reported by the company is other than net income some cash items may be included.
It includes:
- Discontinued operations if they are operating gains or losses
- Interest paid
- Interest income
- Taxation
It excludes:
1. Extraordinary items
2. Changes in working capital
Footnotes                                                                                        A Includes discontinued operations  
Non-Interest Expense Represents all expenses of the bank except interest expense and provision for loan losses.
It includes:
1. Salaries and benefits
2. Equipment expense
3. Occupancy expense
   
Non-Interest Income Represents all other operating revenues of the bank besides interest income.
It includes but is not restricted to:
1. Investment securities gains/losses
2. Trust and fiduciary income
3. Commission and fees
4. Income from trading accounts
5. Foreign exchange income
   
Non-Operating Income (Expense) Returns total non-operating income for the period and date(s) requested in local currency by default.
This is calculated as:
Non-Operating Interest Income 
plus
Other Income/Expense - Net 
plus
Pretax Equity In Earnings
   
Long-Term Note Receivable Represents amounts due from customers which will not be collected within the normal operating cycle of the company.
Data for this field is generally not available prior to 1989.
It includes:
- Advanced corporate taxes
- Loans to other companies
- Investment in sale type leases
- Finance Receivables for industrial companies whose financial subsidiaries are consolidated
Footnotes
A Includes other assets
B Includes long-term loans to related companies
 
Net Operating Cash Flow Returns net cash from operating activities for the period and date(s) requested in local currency by default.
This is calculated as the sum of the following:
- Funds from Operations
- Extraordinary Items
- Funds From/For Other Operating Activities 
If Extraordinary Items isn't available, zero will be substituted.
   
Other Operating Expense Banks:
Represents all other operating expenses (income) besides interest expense, salaries and benefits expense, equipment expense and provision for loan losses.
All Industries:
Represents all other operating expenses (income) besides cost of goods sold, depreciation, depletion and amortization and selling, general and administrative expense.
Insurance Companies:
Represents all other operating expenses (income) besides selling, general and administrative expense, long-term insurance reserves and total claims expense.
Other Financial Companies:
Represents all other operating expenses (income) besides selling, general and administrative expense, cost of goods sold, interest expense and depreciation, depletion and amortization.
It includes but is not restricted to:
1. Operating provisions (all industries except banks) 
2. Taxes other than income taxes (all industries except banks) 
3. Ad Valorem Taxes
4. Underwriting expense (Insurance only) (when SG&A is blank)
5. Staff costs (Other financial companies only) (when  Cost of Goods Sold is blank)
6. Equipment expenses (Other financial companies only)
It excludes:
1. Excise Taxes
2. Windfall Profit Taxes
3. Value-Added Taxes
4. General and Service Taxes
  Banks, Insurance Companies, Other Financial Companies and All Industries
Rental/Operating Lease Expense Represents the amount of rental expense paid for operating leases during the year.    
Operating Margin Returns operating margin for the period and date(s) requested.
This is calculated as Operating Income divided by Net Sales or Revenue, multiplied by 100.
Annual and Quarterly                                                         Note
If the denominator is negative, the formula will return an N/A.
All
Cash Flow From Oper Per Share –Net Returns net cash flow from operations per share for the period and date(s) requested and local currency as the default.
This is calculated as Net Cash from Operating Activities divided by Common Shares Used to Calculate Fully Diluted Earnings Per Share.
If Common Shares Used to Calculate Diluted Earnings Per Share is not available, then Common Shares Used to Calculate Basic Earnings Per Share will be substituted.
Notes
If the denominator is negative, the formula will return an N/A.
If you request data on an LTM frequency, the formula uses the quarterly or semiannual value for Common Shares Used to Calculate Diluted Earnings Per Share  and Common Shares Used to Calculate Basic Earnings Per Share.
 
Other Proceeds from Stock Options Represents the amount a company receives from employee stock options, benefit plans, performance share awards, warrants and employee stock purchases. When no breakdown is available this item is included in net proceeds from sale of stock.    
Accounts Payable Represents the claims of trade creditors for unpaid goods or services that are due within the normal operating cycle of the company.
Data for this field is generally not available prior to 1989.
It includes:
- Due to factor
- Bills of Exchange
Footnotes
A Includes
 
Accounts Payable (Cash Flow) Represents the change in the amount of accounts payable from one year to the next as reported in the cash flow statement.
Data for this field is generally not available prior to 1992.
Footnotes
A No standard text
 
Dividends Payable Represents a dividend that has been declared but not yet paid.
Data for this field is generally not available prior to 1989.
It excludes:
- Dividends to minority shareholders of subsidiaries
   
Dividend Payout (% Earnings) –Total Dollar Returns the dividend payout ratio for the period and date(s) requested.
This is calculated as Dividends Per Share divided by Earnings Per Share - Fiscal Period, multiplied by 100.
Note
If the denominator is negative, the formula will return an N/A.
  All
Income Tax Payable Represents an accrued tax liability which is due within the normal operating cycle of the company.
Data for this field is generally not available prior to 1989.
It excludes:
- Taxes other than income
- Ad Valorem taxes
- Value Added taxes
- General and Services taxes
- Excise taxes
- Windfall profit taxes
Footnotes
A Includes other taxes
B Includes employee profit sharing
 
Income Taxes Payable Represents the change in the amount of income taxes payable from one year to the next as reported in the cash flow statement.
Data for this field is generally not available prior to 1992.
Footnotes
A No standard text
 
Days of Payables Outstanding Returns days of payables outstanding for the period and date(s) requested.
This is calculated as 365 divided by Payables Turnover.
Note
If the denominator is negative, the formula will return an N/A.
 
Preferred Stock –Carrying Value Represents a claim prior to the common shareholders on the earnings of a company and on the assets in the event of liquidation.
For U.S. corporations, its value is shown at the total involuntary liquidation value of the number of preferred shares outstanding at year-end. If preferred stock is redeemable at anytime by the shareholder it is shown at the redemption value, or if the company carries it at a higher value than the involuntary liquidation value, it is shown at the stated value.
Preferred stock of subsidiary and premium on preferred stock is included in preferred stock. It excludes minority interest in preferred stock.
For non-U.S. corporations, the stated value of preferred stock is shown and it includes all preferred stock related accounts. For non-U.S. corporations preference stock which participates with the common/ordinary shares in the profits of the company is included in common equity.
Footnotes
A Included in long-term debt
B Profit-participating preferred stock included in common equity
C Net of ESOP guarantee
D No standard text
 
Preferred Stock Issues for ESOP Represents the total number of preferred shares issued to the employee stock option plan.
This field would include all the shares that are fully paid for, as well as those covered by a pledge made by the company to insure a loan incurred by the employee stock option plan (ESOP) for the purchase of preferred shares.
Data for this field is generally not available prior to 1990.
   
ESOP Guarantees –Preferred Stock Represents a pledge by the company to insure a loan incurred by the employee stock option plan (ESOP) for the purchase of preferred shares. The company holds the stock as collateral for the loan. It is similar to treasury stock in that the preferred equity is reduced by the amount of the ESOP guarantee.
Data for this field is generally not available prior to 1989.
   
Non Redeemable Preferred Stock Represents a security of a company which cannot be paid off before maturity even if the company can afford to do so. This stock is not subject to call and is shown at involuntary liquidation value.
Data for this field is generally not available prior to 1996 for non-U.S. companies and 1991 for U.S. companies.
Footnotes:
A. No standard text
 
Redeemable Preferred Stock Represents stock which carries a higher dividend rate than other preferred and is callable by the company at a stated call or redemption price. The call price is usually higher than the par value. This is done in order to compensate the owner for the involuntary loss of his investment. The redemption provision may merely establish the right to call the stock or may require the establishment of a sinking fund for the redemption of a specified amount of the stock each year. This item is shown at involuntary liquidation value.
Data for this field is generally not available prior to 1996 for non-U.S. companies and 1991 for U.S. companies.
Footnotes:
A. No standard text
 
Accumulated Depreciation Represents expense related to the fixed assets still carried on the books of the company. Sometimes the term reserve for depreciation is used.
It includes:
- Accumulated depreciation
- Accumulated depletion
- Accumulated amortization
- Depreciation on leasehold improvements
- Amortization of Property, Plant & Equipment leased under capitalized lease obligations
- Excess depreciation (for non-U.S. corporations)
It excludes:
- Flexible depreciation used for tax purposes (if shown on the balance sheet)
Footnotes
A Includes amortization of intangibles
B Includes accumulated excess depreciation/writedowns
H Excessive revaluation of fixed assets
J Includes appropriations for net expenditures on mining assets
 
Accumulated Depreciation –Buildings Represents the portion of accumulated depreciation that relates to the reduction in the useful economic life of the plant, office complex or warehouse from the wear and tear on those buildings.
Data for this field is generally not available prior to 1992.
Footnotes
A No standard text
D Includes other
 
Accumulated Depreciation –Machinery & Equipment Represents the portion of accumulated depreciation that relates to the reduction in the useful economic life of the machinery and equipment.
Data for this field is generally not available prior to 1992.
Footnotes
A No standard text
D Includes other
 
Accumulated Depreciation –Land & Improvements Represents the portion of accumulated depreciation that relates to the reduction in the useful economic life of the land.
Data for this field is generally not available prior to 1992.
Footnotes
A No standard text
D Includes Other
 
Accumulated Depreciation –Leased Property Represents the portion of accumulated depreciation that relates to the reduction in the useful economic life of rental/leased property.
Data for this field is generally not available prior to 1992.
Footnotes
A No standard text
D Includes other
 
Accumulated Depreciation –Leases Represents the portion of accumulated amortization that relates to the reduction in the useful economic life of property, plant and equipment under capitalized leases.
Data for this field is generally not available prior to 1992.
Footnotes
A No standard text
D Includes other
 
Accumulated Depreciation –Other Property Plant & Equip Represents the portion of accumulated depreciation that relates to the reduction in the useful economic life of any item not included in land, buildings, machinery and equipment, rental/leased equipment, transportation equipment.
Data for this field is generally not available prior to 1992.
Footnotes
A No standard text
 
Accumulated Depreciation –Transportation Equipment Represents the portion of accumulated depreciation that relates to the reduction in the useful economic life of transportation equipment.
Data for this field is generally not available prior to 1992.
Footnotes
A No standard text
D Includes other
 
Property Plant & Equipment –Gross Represents tangible assets with an expected useful life of over one year that are expected to be used to produce goods for sale or for distribution of services.
It includes:
1. Land
2. Buildings
3. Machinery
4. Equipment
5. Construction work in progress
6. Minerals
7. Oil
8. Autos and trucks
9. Timberland and timber rights
10. Leasehold improvements
11. Rented equipment, if depreciated
12. Furniture and fixtures
13. Property, plant, and equipment leased under capitalized lease obligations
14. Book plates
15. Non-current film costs and inventory
16. Broadcasting rights and licenses
17. Franchise rights and licenses
18. Publishing rights and licenses
19. Funds held for construction
20. Long-term power purchase contacts
21. Software products
It excludes:
1. Tools and dies amortized over less than two years
2. Excess carrying value over cost of property
3. Copyrights, trademarks, patents, and goodwill
4. Property not used in operations or used in operations to be discontinued
5. Property held for sale for companies other than real estate (treated as investment and advances)
Footnotes
A Includes intangibles
G Included in other assets
H Excessive revaluation on fixed assets
 
Property Plant & Equipment –Buildings Represents the architectural structure used in a business such as a factory, office complex or warehouse.
It includes:
- Oil/drilling rigs
Footnotes                                                                                        A No standard text
B Includes land
C Net of Depreciation
D Includes Other
 
Property Plant & Equipment –Machinery & Equipment Represents the machines and parts of machines needed by the company to produce its products.
Data for this field is generally not available prior to 1992.
It includes but not restricted to:
- Tools
Footnotes
A No standard text
C Net of depreciation
D Includes other
 
Property Plant & Equipment –Land & Improvements Represents the real estate without buildings held for productive use. Land is recorded at its purchase price plus any costs related to its purchase such as lawyer's fees, escrow fees, title and recording fees.
Data for this field is generally not available prior to 1992.
Footnotes
A No standard text
C Net of depreciation
 
Property, Plant, & Equipment –Leased Property Represents assets the company owns and rents or leases to others.
Data for this field is generally not available prior to 1989.
It excludes:
- Equipment under capitalized leases
Footnotes
A No standard text
C Net of depreciation
D Includes Other
 
Property Plant & Equipment –Leases Represents the property, plant and equipment leased by the company for use in its operations.
Data for this field is generally not available prior to 1992.
Footnotes
A No standard text
C Net of depreciation
D Includes other
 
Other Property, Plant & Equipment Represents all other property, plant and equipment besides land, buildings, machinery and equipment, rental/lease property, transportation equipment and property, plant and equipment under capital leases.
Data for this field is generally not available prior to 1992.
It includes:
- Leasehold improvements
Footnotes
A No standard text
C Net of depreciation
 
Property, Plant, & Equipment –Transportation Equipment Represents the cars, ships, planes or any other type of transportation equipment that is part of the company's property, plant and equipment.
Data for this field is generally not available prior to 1992.
It excludes:
- Transportation equipment leased to others
Footnotes
A No standard text
C Net of depreciation
D Includes other
 
Net Property Plant & Equipment Represents Gross Property, Plant and Equipment less accumulated reserves for depreciation, depletion and amortization.
It includes:
1. Land
2. Buildings - Net
3. Machinery- Net
4. Equipment - Net
5. Construction work in progress
6. Minerals - Net
7. Oil - Net
8. Autos and trucks - Net
9. Timberland and timber rights - Net
10. Leasehold improvements - Net
11. Rented equipment - Net
12. Furniture and fixture - Net
13. Property, plant, and equipment leased under capitalized lease obligations - Net
14. Book plates - Net
15. Non-current film costs and inventory
16. Broadcasting rights and licenses
17. Franchise rights and licenses
18. Long-term power purchase contracts
19. Publishing rights and licenses
20. Funds held for construction
21. Long-term power purchase contracts
22. Software products
It excludes:
1. Tools and dies amortized over less than two years
2. Excess carrying value over cost of property
3. Copyrights, trademarks, and goodwill
4. Property not used in operations or used in operations to be discontinued
5. Property held for sale for companies other than real estate companies (treated as investment and advances)
Annual and Quarterly                                               Footnotes:
A Includes intangibles
B Includes long-term investments, intangibles and other assets
F Decrease due to decentralization of parent company
G Included in other assets
H Excessive revaluation of fixed assets
J After appropriations for net expenditures on mining assets
K Before appropriations for net expenditures on mining assets
L Includes financial investments
M Equipment only
N Includes some real estate investments
All
Prepaid Expenses Represents payments made in advance for services to be received within the normal operating cycle of the company.
Data for this field is generally not available prior to 1989.
It includes:
- Prepaid insurance expenses
- Prepaid property taxes
- Prepaid rent
- Prepaid income taxes
- Prepaid supplies
- Prepaid employee benefits
- Advance Corporation Tax recoverable within 1 year (United Kingdom)
   
Provision for Risks & Charges For non-U.S. corporations, this item includes provisions for pension funds, repairs and maintenance, litigation claims, etc.
Data for this field is generally not available prior to 1989.
   
Pretax Income Represents all income/loss before any federal, state or local taxes. Extraordinary items reported net of taxes are excluded.
Footnotes
A Net of income taxes
 
Pretax Margin Returns pretax margin for the period and date(s) requested.
This is calculated as Pretax Income divided by Net Sales or Revenue, multiplied by 100.
Annual and Quarterly                                                         Note:
If the denominator is negative, the formula will return an N/A.
All
Research & Development Represents all direct and indirect costs related to the creation and development of new processes, techniques, applications and products with commercial possibilities.
These costs can be categorized as:
1. Basic research
2. Applied research
3. Development costs of new products
It includes:
1. Software expense
2. Amortization of software expense
3. Design and development expense
It excludes:
1. Customer or government sponsored research
2. For oil, gas, coal, drilling and mining companies, purchase of mineral rights
3. Engineering expense
4. Contributions by government, customers, partnerships or other corporations to the company's research and development expense are excluded if the amount is available.
Footnotes
A Worldwide
B Domestic companies
C Parent company
D Includes contributions from government, customers, partnerships or other corporations
F Includes science or technology expense
H Excludes cost of plant research and development
I Includes engineering expense
J Included in Cost of Goods Sold
K Includes market testing and research
L Includes exploration expense
M No standard text
 
Accounts Receivable Represents the change in the amount of receivables net of allowances from one year to the next.
Data for this field is generally not available prior to 1992.
Footnotes
A No standard text
 
Accounts Receivables, Gross Returns accounts receivables gross for the period and date(s) requested in local currency by default.
This is calculated as the sum of Trade Receivables - Net and Provision for Bad Debt.
   
Interest Receivables Represents all the interest income due but not yet collected.    
Accounts Receivables, Net Represents claims against customers for merchandise sold or services performed in the ordinary course of business.
Data for this field is generally not available prior to 1992.
Footnotes
A No standard text
B Gross trade receivables
 
Total Accounts Receivable Represents the amounts due to the company resulting from the sale of goods and services on credit to customers (after applicable reserves). These assets should reasonably be expected to be collected within a year or within the normal operating cycle of a business.
It includes:
1. Trade accounts
2. Installment sales account receivables and notes
3. Trade notes and receivables
4. Charge account
5. Due from factor
6. Equity in accounts receivable sold to financial subsidiaries
7. Due from finance subsidiary
8. Unbilled shipments received by customers
9. Unbilled lease revenue
10. Accrued interest
11. Receivables of discontinued operations
12. Current portion of net investment in sales-type leases
13. Deferred billings to contracts
14. Earned and unbilled costs of contracts to be billed within one year
15. Due from unconsolidated subsidiaries, affiliates or associated companies
16. Current portion of long-term receivables (includes mortgage and notes receivable)
17. U.S. government contract billing
18. Income tax recoverable or refund
19. Unbilled sources
20. Receivable from sale of assets
21. Litigation claims receivable
22. Due from officers and employees (within one year)
23. Dividend receivable
24. Stock subscription receivables
25. Salary and pension funds
26. Banker's trade acceptances for non-financial institutions or corporations
27. Costs recoverable through rate adjustments
28. Bills of exchange
It excludes:
1. For non-U.S. corporations, long-term receivables are excluded from current assets even though included in net receivables
2. Due to factor
Footnotes
A Includes other current non-trade receivables and/or other current assets
B Includes current and/or non-current non-trade receivables
C Gross receivables; provision for bad debts is on liability side, but cannot be determined
D Adjusted to excluded long-term receivables
F Includes some types of loans
G Includes near cash items
H Long-term receivables cannot be separated
 
Other Receivables Returns other receivables for the period and date(s) requested in local currency by default.
This is calculated as Short-Term Receivables  minus Accounts Receivables, Net.
   
Receivables Turnover Returns receivables turnover for the period and date(s) requested.
This is calculated as Net Sales or Revenue divided by the two fiscal period average of Net Receivables.
Note
If the denominator is negative, the formula will return an N/A.
If you request data on a quarterly or semiannual frequency, Receivables Turnover uses the LTM value for Net Sales or Revenue.
 
Return On Average Assets This is calculated as Net Income divided by the two fiscal period average of Total Assets. If you request data on a quarterly or semiannual frequency, the formula uses the LTM value for Net Income.
If the denominator is negative, the formula will return an N/A.
  All
Return On Common Equity Returns the return on common equity for the period and date(s) requested.
This is calculated as Income Before Extraordinary Items Available for Common EPS divided by the two fiscal period average of Common Equity, multiplied by 100.
Note
If the denominator is negative, the formula will return an N/A.
If you request data on a quarterly or semiannual frequency, Return on Common Equity uses the LTM value for Income Before Extraordinary Items Available for Common EPS .
 
Return On Earning Assets This is calculated as Net Income divided by the two fiscal period average of Total Shareholders' Equity. If you request data on a quarterly or semiannual frequency, the formula uses the LTM value for Net Income.
If the denominator is negative, the formula will return an N/A.
  All
Return On Average Invested Capital Returns the return on average invested capital for the period and date(s) requested.
This is calculated as Net Income divided by the two fiscal period average of Total Invested Capital , multiplied by 100.
Note
If the denominator is negative, the formula will return an N/A.
If you request data on a quarterly or semiannual frequency, this formula uses the LTM value for Net Income.
 
Return On Average Total Capital Returns the return on average total capital for the period and date(s) requested.
This is calculated as Net Income divided by the two fiscal period average of Total Capital Including ST Debt.
The result is then multiplied by 100.
Note
If the denominator is negative, the formula will return an N/A.
If you request data on a quarterly or semiannual frequency, this formula uses the LTM value for Net Income.
All
Other Appropriated Reserves Represents reserves which are identified for a specific purpose other than revaluation.
Data for this field is generally not available prior to 1989.
It includes but not restricted to:
1. Capital redemption reserves
2. Funds set aside for the issuance of common stock warrants.
Footnotes
A Includes unappropriated reserves
B No standard text
C No standard text
T Includes consolidation adjustments
 
Non-Equity Reserves Represents a reserve set aside from shareholders' equity with no designated payee. This item is only applicable to non-U.S. corporations.
It includes:
1. Specific reserves (includes untaxed reserves)
2. Government/Investment grants (capital subsidies)
3. Revaluation reserves as well as current cost reserves unless clearly placed in shareholders' equity
4. Electricity supply funds
Footnotes
F See equity in untaxed reserves and deferred tax liability in untaxed reserves
G Adjusted to excluded loan loss reserves
H No standard text
 
Revaluation Reserves Represents a reserve created by the revaluation of assets.
Data for this field is generally not available prior to 1989.
It includes but is not restricted to: Goodwill written off
   
Unappropriated (Free) Reserves Represents free reserves which are not identified for a specific purpose by the company.
Data for this field is generally not available prior to 1989.
   
Sale of Fixed Assets & Businesses Represents the amount a company received from the sale of property, plant and equipment.
It includes but not restricted to:
- Net long term assets from discontinued operations
- Book value of property disposals
- Sale of property
- Proceeds from businesses sold
- Proceeds from significant asset dispositions
- Sale/leaseback of property, plant or equipment
- Liquidation of net assets of discontinued operations
- Retirements of property, plant and equipment
Footnotes
A Includes sale of investments
B Net of additions
 
Sales/Revenue Industrial Companies:
Represents gross sales and other operating revenue less discounts, returns and allowances.
It includes:
1. Franchise sales when corresponding costs are available and included in expenses.
2. Consulting fees
3. Service income
4. Royalty income when included in revenues by the company.
5. Contracts-in-progress income
6. Licensing and franchise fees
7. Income derived from equipment lease or rental when considered part of operating revenue
8. Commissions earned (not gross billings) for advertising companies
9. Income from leased departments
It excludes:
1. Non-operating income
2. Interest income
3. Interest capitalized
4. Equity in earnings of unconsolidated subsidiaries
5. Rental income
6. Dividend income
7. Foreign exchange adjustment
8. Gain on debt retired
9. Sale of land or natural resources
10. Sale of plant and equipment
11. Sale of investment
12. Security transactions
13. Income on reserve fund securities when shown separately
14. Operating differential subsidies for shipping companies
15. Net mutual aid assistance for airlines companies
16. General and Service Taxes
17. Value-Added taxes
18. Excise taxes
19. Windfall Profit Taxes
Banks, Insurance and Other Financial Companies:
Represents the total operating revenue of the company.
It includes:
- For Banks:
1. Interest and fees on loans
2. Interest on Federal Funds
3. Interest on Bank Deposits
4. Interest on State, County and Municipalities Funds
5. Interest on U.S. Government and Federal Agencies Securities
6. Federal Funds sold and securities purchased under resale agreements
7. Lease Financing
8. Net leasing revenue
9. Income from Trading Accounts
10. Foreign Exchange Income
11. Investment Securities gains/losses
12. Service Charges on Deposits
13. Other Service Fees
14. Trust Income
15. Commissions and Fees
- For Insurance Companies:
1. Premiums Earned
2. Investment income (if the company reports this item net of expenses then the net amount is shown after excluding interest expense)
3. Other operating income
4. Gains/Losses on sale of securities (pretax)
- For Other Financial Companies:
1. Investment income
2. Interest income
3. Income from trading accounts
4. Trust income
5. Commission and fees
6. Rental Income
7. Securities purchased under resale agreements
8. Investment Banking income
9. Principal Transactions
Footnotes
A Gross total sales or revenue
B Net sales includes value-added, excise, windfall profit or sales tax
D Includes inter-company sales (Non-U.S. companies only)
F Combined interim reports for the periods
G Limited income statement given
H Includes services, but no sales are disclosed
I Value-added, excise, windfall profit or sales tax has been subtracted along with an indeterminable amount of other taxes which could not be separated
J Includes only main component
K Acq'd
L No standard text
M Includes equity in pretax income which cannot be separated.
N No standard text
P Not balancing with components of income due to lack of disclosure of each operating item.
Q Revenue attributable to the banking business is not disclosed
R Net of interest expenses
S Net of operating expenses
T Net of expenses
U No standard text
V No standard text
W Includes other income
Y Net of expenses and tax
Z Holding company
AA Length of fiscal period is 18 months
AB Length of fiscal period is 15 months
AC Length of fiscal period is 9 months
AD Length of fiscal period is 6 months
AF Length of fiscal period is 5 months
AG Length of fiscal period is 13 months
AH Length of fiscal period is 14 months
AI Length of fiscal period is 7 months
AJ Length of fiscal period is 8 months
AK Length of fiscal period is 48 weeks
AL Length of fiscal period is 3 months
AM Length of fiscal period is 11 months
AN Length of fiscal period is 53 weeks
AP Length of fiscal period is 16 months
AQ Length of fiscal period is 10 months
AR Length of fiscal period is 20 months
AS Length of fiscal period is 2 months
AT Length of fiscal period is 17 months
AU Length of fiscal period is 4 months
AV Length of fiscal period is 21 months
AX Length of fiscal period is 22 months
BA Major accounting standards switch
BB Change from unconsolidated to consolidated reports
BC Major reorganization
BD Change from domestic consolidation to worldwide consolidation
BE Major accounting standards switch and major reorganization
BF Change from domestic consolidation to domestic consolidation and one other country
BG Change from domestic consolidation and one other country to worldwide consolidation
BH Change from worldwide consolidation to domestic consolidation
BI Major accounting standards switch and change from domestic consolidation to worldwide consolidation
BJ Change from domestic consolidation to unconsolidated reports
BK Includes investment income
BL Change from worldwide consolidation to unconsolidated reports
BN Major reorganization. Changes in perimeter of consolidation
BP Change in accounting method for domestic companies from full consolidation to equity method
BQ Substantial changes in forms of financial statements
BS Company's financial statements are based on INPC (National Consumer Price Index). Prior data is not comparable.
BT Includes deferred profit on installment sales
Banks, Insurance and Other Financial Companies, Industrial Companies
Sales Per Employee Returns sales per employee for the period and date(s) requested in local currency by default.
This is calculated as Net Sales or Revenue divided by Employees.
Note
If the denominator is negative, the formula will return an N/A.
 
Sales Per Share Returns sales per share for the period and date(s) requested in local currency by default.
This is calculated as Net Sales or Revenue divided by Common Shares Used to Calculate Fully-Diluted Earnings Per Share.
If this is not available, then Common Shares Used To Calculate Basic Earnings Per Share will be substituted.
If that is not available, then Common Shares Used to Calculate Earnings Per Share  will be substituted.
Note
If the denominator is negative, the formula will return an N/A.
If you request data on an LTM frequency, the formula uses the quarterly or semiannual value for the following: Common Shares Used to Calculate Fully-Diluted Earnings Per Share, Common Shares Used to Calculate Basic Earnings Per Share, and Common Shares Used to Calculate Earnings Per Share.
 
Sales (Net ) / Working Capital Returns net sales to working capital for the period and date(s) requested.
This is calculated as Net Sales or Revenue divided by Working Capital - Total.
Note
If the denominator is negative, the formula will return an N/A.
If you request data on a quarterly or semiannual frequency, this formula uses the LTM value for Net Sales or Revenue.
 
Federal Agency Securities Represents the purchase of securities that would create an indirect loan to the government through its federal agencies. These securities are not general obligations of the Treasury. They are, however, sponsored by the government and therefore are looked upon as safe investments.
It excludes:
- U.S. agency mortgage-backed securities
Footnotes
A Included in U.S. Treasury Securities
 
State & Municipal Securities Represents the purchase of securities that would create a loan to a state and/or a municipal government. These bonds are usually long-term. Most of these bonds are exempt from federal taxes on interest.
It includes but is not restricted to:
1. General obligation bonds
2. Revenue bonds
3. Industrial revenue bonds
4. Mortgage revenue bonds
5. Municipal bonds
6. Municipal notes
7. State/municipal securities available for sale
   
Other Securities Represents all other securities besides Treasury, Federal Agency, State, Municipal and Trading Account Securities.
It includes:
1. Due from stockbrokers and other stock exchange intermediaries (France)
2. Subscription of newly issued bonds (France)
3. Other bills (U.K.)
4. Unlisted investments (U.K.)
5. Other fixed income securities (Spain)
6. Other investments listed in the country (U.K.)
7. Other investments listed outside the country (U.K.)
8. Corporate stock available for sale
9. Other securities available for sale
   
Securities Bought Under Resale Agreemts Represents the purchase of government securities on a temporary basis normally fifteen days or less. These securities are usually sold back at stated price and by a given date. This is done through the Federal Reserve.
Data for this field is generally not available prior to 1990.
Footnotes
A Included in federal funds
 
Treasury Securities Represents the purchase of securities which would create a loan made directly to the government. These are negotiable debt obligations of the government and are secured by its "full faith and credit". They are issued at various schedules and rates.
It includes:
1. Treasury Bills
2. Treasury Notes
3. Treasury Bonds
4. Treasury Securities Available for Sale
Footnotes
A Includes Federal Agency Securities
 
Selling, General & Administrative Expense Represents expenses not directly attributable to the production process but relating to selling, general and administrative functions.
It includes but is not restricted to:
1. Marketing expense
2. Strike expense
3. Pension costs, and other employee benefits if a company does not buy or make goods to sell
4. Parent company charges for administrative services
5. For motion picture and entertainment companies, amortization of film costs
6. Amortization of tools and dies where the usable life is two years or less (i.e., automobile industry, aircraft manufacturing, etc.)
7. Payroll taxes
8. Other operating expenses if a company does not buy or make goods to sell
9. Other operating expenses when no selling, general and administrative expense is reported but cost of goods sold is
10. Commissions
11. Advertising expense
12. Product promotion expense
13. Engineering expense, when the company has no operating revenue derived from engineering activities
14. Directors' fees and renumeration
15. Delivery expense
16. Bad debt expense (provision for doubtful accounts)
17. Research and development expense
18. Lease expense
19. Petition expense
20. For software companies, related expense of software development
21. Depreciation and amortization of intangibles charged to selling, general and administrative expenses
It excludes:
1. For U.S. corporations, depreciation and amortization charged to selling, general and administrative expenses when reported by the company
2. Moving expense
3. Foreign currency translation gains or losses
4. Idle plant expense
5. Profit on sales of properties (except for securities, etc.) for companies in the oil, coal, airline and other industries where these transactions are considered a normal part of doing business.
6. Supplies
7. Taxes other than income taxes
8. Amortization of deferred costs
9. Cost of franchise sales
10. Improvement to leased property
11. Geological and geophysical expense
12. Discontinued operations or extraordinary charges or credits
13. Amortization of Goodwill
Insurance, Other Financial Companies:
Represents all expenses relating to selling & administration expenses of the company.
It includes but is not restricted to:
- For Insurance Companies:
1. Pension costs
2. Employee benefits
3. Payroll taxes
4. Parent company charges for administrative services
5. Commissions
6. Social Security taxes
7. Advertising expense
8. Directors fees and renumeration
9. Bad debt expense
10. Underwriting expenses (Insurance only) 
11. Insurance taxes
- For Other Financial Companies:
1. Pension costs
2. Employee benefits
3. Payroll Taxes
4. Social Security taxes
5. Parent company charges for administrative services
6. Commissions
7. Advertising expense
8. Directors' fees and renumeration
Footnotes
A No standard text
B Included in Cost of Goods Sold and/or other Operating Expense
C Includes other income
D Includes provisions for loan loss
F Foreign currency translation differences are included
G All or part of underwriting expenses are included
H Income taxes are included
I Includes some interest expense
J Includes some long-term insurance reserve charges
K Includes some non-operating expense (income)
L Interest expense is included as operating expense
N Includes a portion of depreciation
 
Other Selling, General & Administrative Expense Returns other selling, general & administrative expense for the period and date(s) requested in local currency by default.
This is calculated as Selling, General & Administrative Expenses minus Research & Development Expense.
If Research & Development is not available, then Underwriting & Commissions will be substituted.
If both Research & Development and Underwriting & Commissions are not available, zero will be substituted.
   
Selling, General & Admin Exp % Sales Returns selling, general & administrative expense as a percent of sales for the period and date(s) requested.
This is calculated as Selling, General & Administrative Expenses divided by Net Sales or Revenue, then multiplied by 100.
Note If the denominator is negative, the formula will return an N/A.  
Total Shareholders' Equity Returns total shareholders' equity for the period and date(s) request in local currency by default.
This is calculated as the sum of Total Common Equity and Preferred Stock - Carrying Value.
If Preferred Stock - Carrying Value is not available, zero will be substituted.
   
Change in Capital Stock Returns sale/repurchase of stock, net for the period and date(s) requested in local currency by default.
This is calculated as Net Proceeds from Sale/Issue of Common & Preferred minus Common/Preferred Redeemed, Retired, Converted, etc..
If Net Proceeds from Sale/Issue of Common & Preferred or Common/Preferred Redeemed, Retired, Converted, etc. is not available, zero will be substituted.
If both Net Proceeds from Sale/Issue of Common & Preferred and Common/Preferred Redeemed, Retired, Converted, etc. are not available, the formula will return an N/A.
   
Repurchase of Common & Pref Stock Represents funds used to decrease the outstanding shares of common and/or preferred stock.
It includes but is not restricted to:
- Purchase of treasury shares
- Repurchase of stock
- Conversion of preferred stock into common stock
- Retirement of preferred stock
- Exchange of common stock for debentures
   
Sale of Common & Pref Stock Represents the amount a company received from the sale of common and/or preferred stock. It includes amounts received from the conversion of debentures or preferred stock into common stock, exchange of common stock for debentures, sale of treasury shares, shares issued for acquisitions and proceeds from stock options. Footnotes
A Includes proceeds from stock options
B Includes long-term borrowings
 
Proceeds from Stock Options Represents the amount a company received from the sale of common and/or preferred stock. It includes amounts received from the conversion of debentures or preferred stock into common stock, sale of treasury shares and shares issued for acquisitions. Footnotes
A Includes proceeds from stock options
B Includes long term borrowings
 
Cash Taxes Paid Represents the amount of income taxes paid as reported on the cash flow statement for the period and date(s) requested in local currency by default.
Data for this field is generally not available prior to 1992.
Footnotes
A No standard text
 
Tax Rate Returns the tax rate for the period and date(s) requested.
This is calculated as Income Taxes divided by Pretax Income, then multiplied by 100.
Note
If the denominator is negative, the formula will return an N/A.
 
Total Capital Returns total capital including short-term debt for the period and date(s) requested in local currency by default.
This is calculated as the sum of Total Shareholders' Equity and Total Debt.
Annual and Quarterly All
Tier 1 Capital Represents the primary capital supporting the lending and deposit activities of a bank. Data for this field is generally not available prior to 1996 for non-U.S. companies and 1991 for U.S. companies.
It includes but is not restricted to:
1. Common Stock
2. Retained Earnings
3. Perpetual preferred stock
4. Goodwill acquired before March 1988
   
Tier 2 Capital Represents the supplemental capital supporting the lending and deposit activities of a bank. Data for this field is generally not available prior to 1996 for non-U.S. companies and 1991 for U.S. companies.
It includes but is not restricted to:
1. Limited life preferred stock
2. Subordinated debt
3. Loan loss reserves
   
Trading Account Securities Represent the aggregate value of the securities (government and others) purchased and/or underwritten by the bank. Trading account securities are usually purchased for profit rather than addition to the bank's investment portfolio. They are recorded at the price in effect when they were purchased or sold.
It includes:
1. Long positions at market value
2. Deposits with stock exchanges, money brokers and others as collateral for stock borrowing
3. Market debtors
4. Client debtors
5. Dealing assets
   
Treasury Stock –Common (incl. ESOP) Represents the acquisition cost of shares held by the company. For non-U.S. companies treasury stock may be carried at par value. This stock is not entitled to dividends, has no voting rights and does not share in the profits in the event of liquidation.
Data for this field is generally not available prior to 1989.
FactSet Fundamentals Item Number 3499
   
Unusual Expense Returns unusual expense for the period and date(s) requested in local currency by default.
This is calculated as Extraordinary Charge - Pretax minus Extraordinary Credit - Pretax.
If Extraordinary Credit - Pretax or Extraordinary Charge - Pretax is not available, zero will be substituted.
If both Extraordinary Credit - Pretax and Extraordinary Charge - Pretax are not available, the formula will return an N/A.
   
Other Asset/Liabilities Represents the change from one year to the next in balance sheet items related to operations besides decrease/increase in receivables, decrease/increase in inventories, increase/decrease in accounts payable, increase/decrease in income taxes payable and increase/decrease in accruals as reported in the cash flow statement.
Data for this field is generally not available prior to 1992.
Footnotes
A No standard text
 
Changes in Working Capital Represents the net change in working capital apart from the increase/decrease in short term borrowings and increase/decrease in cash & equivalents.
Data for this item is generally not available prior to 1989.
Footnotes
A Funds provided from other current assets or other current liabilities are included in other sources or uses
B Includes increase/decrease in short term borrowings
 
Extraordinary Item Represents gains and losses resulting from non-recurring unusual events.
There are two types:
1. Those that occur in the current accounting period
2. Those that relate to past years' transactions