QuantConnect Lean Algorithmic Trading Engine
Inheritance Hierarchy
QuantConnect.Data.Fundamental Namespace
Classes
 ClassDescription
Class Any money that a company owes its suppliers for goods and services purchased on credit and is expected to pay within the next year or operating cycle.
Class Accounts owed to a company by customers within a year as a result of exchanging goods or services on credit.
Class Two situations may lead to accretion on a preferred stock - accretion related redemption premium and interest-like returns on accrued, but unpaid dividends that accumulated from accumulated preferred stock.
Class Sum of accrued liabilities and deferred income (amount received in advance but the services are not provided in respect of amount).
Class Sum of Accrued Liabilities and Deferred Income (amount received in advance but the services are not provided in respect of amount) due within 1 year.
Class Sum of Accrued Liabilities and Deferred Income (amount received in advance but the services are not provided in respect of amount) due after 1 year.
Class This account shows the amount of unpaid interest accrued to the date of purchase and included in the purchase price of securities purchased between interest dates.
Class Interest, dividends, rents, ancillary and other revenues earned but not yet received by the entity on its investments.
Class Liabilities which have occurred, but have not been paid or logged under accounts payable during an accounting period. In other words, obligations for goods and services provided to a company for which invoices have not yet been received; on a Non- Differentiated Balance Sheet.
Class An accrued preferred stock dividend is remuneration owed by a company to its preferred stock holders. Forms of accrued preferred stock dividends can be either cash or additional shares of preferred stock.
Class The cumulative amount of wear and tear or obsolescence charged against the fixed assets of a company.
Class Income earned through R&D department. This data point applies to the bank and insurance industry only.
Class The in-process research and development acquired through a merger or acquisition during the period, which is related to non- operating activity. This item is usually not available for bank and insurance industries.
Class In-process research and development that is acquired through a merger or acquisition during the period.
Class Costs that vary with and are primarily related to the acquisition of new and renewal insurance contracts. Also referred to as underwriting expenses. This item is usually not available for bank and insurance industries.
Class Excess of issue price over par or stated value of the entity's capital stock and amounts received from other transactions involving the entity's stock or stockholders. Includes adjustments to additional paid in capital. There are two major categories of additional paid in capital: 1) Paid in capital in excess of par/stated value, which is the difference between the actual issue price of the shares and the shares' par/stated value. 2) Paid in capital from other transactions which includes treasury stock, retirement of stock, stock dividends recorded at market, lapse of stock purchase warrants, conversion of convertible bonds in excess of the par value of the stock, and any other additional capital from the company's own stock transactions.
Class Adjustment of geographical and segment income/expenses.
Class Income earned from associates investment.
Class The expenses that an organization incurs not directly tied to a specific function such as manufacturing/production or sales. These expenses are related to the organization as a whole as opposed to an individual department
Class This item is typically available for bank industry. It's the amount of borrowings as of the balance sheet date from the Federal Home Loan Bank, which are primarily used to cover shortages in the required reserve balance and liquidity shortages.
Class Borrowings from the central bank, which are primarily used to cover shortages in the required reserve balance and liquidity shortages.
Class Total agency fees and commissions collected by the insurance company as a part of revenue. This item is usually only available for insurance industry.
Class Fees earned during the period for providing insurance service as an agent. This item is usually only available for insurance industry.
Class An Allowance for Doubtful Accounts measures receivables recorded but not expected to be collected.
Class This represents cash inflow due to change during the period in the allowance for other funds used during construction classified as an investing activity. This item is usually only available for utility industry.
Class A contra account sets aside as an allowance for bad loans (e.g. customer defaults).
Class This item is typically available for bank industry. It represents a provision relating to a written agreement to receive money with the terms of the note (at a specified future date(s) within one year from the reporting date (or the normal operating cycle, whichever is longer), consisting of principal as well as any accrued interest) for the portion that is expected to be uncollectible.
Class The establishment of allowances in construction contracts is a convenient method of allocating construction funds to portions of the work that cannot be specified with sufficient particularity for competitive bidding at the time of contracting. This item is usually not available for bank and insurance industries.
Class Cash paid to tax authorities in operating cash flow, using the direct method
Class The systematic and rational apportionment of the acquisition cost of intangible operational assets to future periods in which the benefits contribute to revenue. This field is to include Amortization and any variation where Amortization is the first account listed in the line item, excluding Amortization of Intangibles.
Class Used to reduce the value of intangible fixed assets.
Class Financial Accounting Standard (FAS) requires that expenses associated with the sale or acquisition of an insurance policy should be deferred to future periods to match the premium income stream from that policy over its lifetime. Hence, the acquisition costs incurred in the year of sale is capitalized in order to create the deferred acquisition costs asset and be amortized over the life of the policy.
Class The component of interest expense representing the non-cash expenses charged against earnings in the period to allocate debt discount and premium, and the costs to issue debt and obtain financing over the related debt instruments. This item is usually only available for bank industry.
Class The aggregate expense charged against earnings to allocate the cost of intangible assets (nonphysical assets not used in production) in a systematic and rational manner to the periods expected to benefit from such assets.
Class The aggregate expense charged against earnings to allocate the cost of intangible assets (nonphysical assets not used in production) in a systematic and rational manner to the periods expected to benefit from such assets.
Class Represents amortization of the allocation of a lump sum amount to different time periods, particularly for securities, debt, loans, and other forms of financing. Does not include amortization, amortization of capital expenditure and intangible assets.
Class The charge against earnings resulting from the aggregate write down of all assets from their carrying value to their fair value.
Class This item is typically available for bank industry. It's a part of long-lived assets, which has been decided for sale in the future.
Class Short term assets set apart for sale to liquidate in the future and are measured at the lower of carrying amount and fair value less costs to sell.
Class Long term assets set apart for sale to liquidate in the future and are measured at the lower of carrying amount and fair value less costs to sell.
Class A portion of a company's business that has been disposed of or sold.
Class Total value collateral assets pledged to the bank that can be sold or used as collateral for other loans.
Class Revenue / Average Total Assets
Class For an unclassified balance sheet, this item represents equity securities categorized neither as held-to-maturity nor trading. Equity securities represent ownership interests or the right to acquire ownership interests in corporations and other legal entities which ownership interest is represented by shares of common or preferred stock (which is not mandatory redeemable or redeemable at the option of the holder), convertible securities, stock rights, or stock warrants. This category includes preferred stocks, available- for-sale and common stock, available-for-sale.
Class Adjustments to reported net income to calculate Diluted EPS, by assuming that all convertible instruments are converted to Common Equity. The adjustments usually include the interest expense of debentures when assumed converted and preferred dividends of convertible preferred stock when assumed converted.
Class This is the simple average of the company's ROIC over the last 5 years. Return on invested capital is calculated by taking net operating profit after taxes and dividends and dividing by the total amount of capital invested and expressing the result as a percentage.
Class Definition of the BalanceSheet class
Class This item is typically available for bank industry. It is the carrying amount as of the balance sheet date of drafts and bills of exchange that have been accepted by the reporting bank or by others for its own account, as its liability to holders of the drafts.
Class It means all indebtedness for borrowed money or the deferred purchase price of property or services, including without limitation reimbursement and other obligations with respect to surety bonds and letters of credit, all obligations evidenced by notes, bonds debentures or similar instruments, all capital lease obligations and all contingent obligations.
Class It means an amount of money lent at interest by a bank to a borrower, usually on collateral security, for a certain period of time.
Class A debt financing obligation issued by a bank or similar financial institution to a company, that entitles the lender or holder of the instrument to interest payments and the repayment of principal at a specified time within the next 12 months or operating cycle.
Class A debt financing obligation issued by a bank or similar financial institution to a company, that entitles the lender or holder of the instrument to interest payments and the repayment of principal at a specified time beyond the current accounting period.
Class Total debt financing obligation issued by a bank or similar financial institution to a company that entitles the lender or holder of the instrument to interest payments and the repayment of principal at a specified time; in a Non-Differentiated Balance Sheet.
Class It means the carrying amount of a life insurance policy on an officer, executive or employee for which the reporting entity (a bank) is entitled to proceeds from the policy upon death of the insured or surrender of the insurance policy.
Class Basic EPS from the Cumulative Effect of Accounting Change is the earnings attributable to the accounting change (during the reporting period) divided by the weighted average number of common shares outstanding.
Class The shares outstanding used to calculate Basic EPS, which is the weighted average common share outstanding through the whole accounting period. Note: If Basic Average Shares are not presented by the firm in the Income Statement, this data point will be null.
Class Basic EPS from Continuing Operations is the earnings from continuing operations reported by the company divided by the weighted average number of common shares outstanding.
Class Basic EPS from Discontinued Operations is the earnings from discontinued operations reported by the company divided by the weighted average number of common shares outstanding. This only includes gain or loss from discontinued operations.
Class Basic EPS is the bottom line net income divided by the weighted average number of common shares outstanding.
Class Basic EPS from the Other Gains/Losses is the earnings attributable to the other gains/losses (during the reporting period) divided by the weighted average number of common shares outstanding.
Class Basic EPS from the Extraordinary Gains/Losses is the earnings attributable to the gains or losses (during the reporting period) from extraordinary items divided by the weighted average number of common shares outstanding.
Class The cash and equivalents balance at the beginning of the accounting period, as indicated on the Cash Flow statement.
Class Biological assets include plants and animals.
Class Fixed assets that specifically deal with the facilities a company owns. Include the improvements associated with buildings.
Class The aggregate amount of cash flow from securities calls, maturities, and redemption.
Class Capital expenditure, capitalized software development cost, maintenance capital expenditure, etc. as reported by the company.
Class Capital Expenditure / Revenue
Class This is the compound annual growth rate of the company's capital spending over the last 5 years. Capital Spending is the sum of the Capital Expenditure items found in the Statement of Cash Flows.
Class Funds used by a company to acquire or upgrade physical assets such as property, industrial buildings or equipment. This type of outlay is made by companies to maintain or increase the scope of their operations. Capital expenditures are generally depreciated or depleted over their useful life, as distinguished from repairs, which are subtracted from the income of the current year.
Class Current Portion of Capital Lease Obligation plus Long Term Portion of Capital Lease Obligation.
Class A tax imposed in some countries on the severance and production of coal, oil or gas from the earth or water for sale, transport, storage, profit or commercial use. Exemptions from the tax are provided for specific circumstances. This item is usually only available for mining industry.
Class The total amount of stock authorized for issue by a corporation, including common and preferred stock.
Class Cash outlay for cash advances and loans made to other parties.
Class The sum of cash and cash equivalents plus Federal Funds Sold. Including cash, petty cash/revolving funds/demand deposits with central banks and other kinds of accounts that have the general characteristics of demand deposits.
Class Includes unrestricted cash on hand, money market instruments and other debt securities which can be converted to cash immediately.
Class Includes cash on hand (currency and coin), cash items in process of collection, non-interest bearing deposits due from other financial institutions (including corporate credit unions), and balances with the Federal Reserve Banks, Federal Home Loan Banks and central banks.
Class Cash includes currency on hand as well as demand deposits with banks or financial institutions. It also includes other kinds of accounts that have the general characteristics of demand deposits in that the customer may deposit additional funds at any time and also effectively may withdraw funds at any time without prior notice or penalty.
Class The aggregate amount of cash, cash equivalents, and federal funds sold.
Class The aggregate amount of cash, cash equivalents, and marketable securities.
Class Days In Inventory + Days In Sales - Days In Payment
Class Cash Distribution of earnings to Minority Stockholders.
Class Payments for the cash dividends declared by an entity to shareholders during the period. This element includes paid and unpaid dividends declared during the period for both common and preferred stock.
Class Cash equivalents, excluding items classified as marketable securities, include short-term, highly liquid investments that are both readily convertible to known amounts of cash, and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Generally, only investments with original maturities of three months or less qualify under this definition. Original maturity means original maturity to the entity holding the investment. For example, both a three-month US Treasury bill and a three-year Treasury note purchased three months from maturity qualify as cash equivalents. However, a Treasury note purchased three years ago does not become a cash equivalent when its remaining maturity is three months.
Class Cash generated by or used in financing activities of continuing operations; excludes cash flows from discontinued operations.
Class Cash generated by or used in investing activities of continuing operations; excludes cash flows from discontinued operations.
Class Cash generated by or used in operating activities of continuing operations; excludes cash flows from discontinued operations.
Class The aggregate amount of cash flow from discontinued operation, including operating activities, investing activities, and financing activities.
Class The net cash from (used in) all of the entity's operating activities, including those of discontinued operations, of the reporting entity under the direct method.
Class Definition of the CashFlowStatement class
Class Cash generated by or used in financing activities of discontinued operations; excludes cash flows from continued operations.
Class Cash generated by or used in financing activities of discontinued operations; excludes cash flows from continued operations.
Class The net cash inflow (outflow) from discontinued investing activities over the designated time period.
Class The net cash inflow (outflow) from discontinued investing activities over the designated time period.
Class The net cash from (used in) all of the entity's discontinued operating activities, excluding those of continued operations, of the reporting entity.
Class The net cash from (used in) all of the entity's discontinued operating activities, excluding those of continued operations, of the reporting entity.
Class The net cash from an entity's operating activities before real cash inflow or outflow for Dividend, Interest, Tax, or other unclassified operating activities.
Class Cash paid out for insurance activities during the period in operating cash flow, using the direct method. This item is usually only available for insurance industry
Class Cash paid out to reinsurers in operating cash flow, using the direct method. This item is usually only available for insurance industry
Class Cash paid for borrowing money from other parties in operating cash flow, using the direct method. This item is usually only available for bank industry
Class Cash paid for deposits by banks and customers in operating cash flow, using the direct method. This item is usually only available for bank industry
Class Cash paid for loans in operating cash flow, using the direct method. This item is usually only available for bank industry
Class Cash received from borrowings in operating cash flow, using the direct method. This item is usually only available for bank industry
Class Cash received from assets reduction (usually from sale or disposal) in operating cash flow, using the direct method. This item is usually available for bank and insurance industries
Class Cash received from banks and customers deposits in operating cash flow, using the direct method. This item is usually only available for bank industry
Class Cash received from agency fees and commissions in operating cash flow, using the direct method. This item is usually available for bank and insurance industries
Class Cash received from loans in operating cash flow, using the direct method. This item is usually only available for bank industry
Class Cash flow associated with the purchase/sale of financial derivative contracts, in the Investing Cash Flow section.
Class Cash received from the repayment of advances and loans made to other parties, in the Investing Cash Flow section.
Class Cash received from the trading of securities in operating cash flow, using the direct method. This item is usually only available for bank and insurance industries
Class Cash received as refunds from tax authorities in operating cash flow, using the direct method
Class Cash received from insurance activities in operating cash flow, using the direct method. This item is usually only available for insurance industry
Class Cash that the company can use only for specific purposes or cash deposit or placing of owned property by a debtor (the pledger) to a creditor (the pledgee) as a security for a loan or obligation.
Class The carrying amount as of the balance sheet date of amounts, which could be received based on the terms of the insurance contract upon surrendering life policies owned by the company. This item is usually only available for bank industry.
Class The aggregate amount of claims made by the company under its casualty insurance policy.
Class The amount of premiums paid and payable to another insurer as a result of reinsurance arrangements in order to exchange for that company accepting all or part of insurance on a risk or exposure. This item is usually only available for insurance industry.
Class The amount of unearned premiums paid and payable to another insurer as a result of reinsurance arrangements in order to exchange for that company accepting all or part of insurance on a risk or exposure.
Class The carrying value as of the balance sheet date of all interest bearing promissory notes and certificates issued by a financial institution.
Class The growth in the company's cash flow from operations on a percentage basis. Morningstar calculates the growth percentage based on the underlying cash flow from operations data reported in the Cash Flow Statement within the company filings or reports.
Class The increase or decrease between periods of the account payables.
Class The increase or decrease between periods of the accrued expenses.
Class The increase or decrease between periods in the amount of outstanding money owed by a customer for goods or services provided by the company.
Class The net change during the reporting period in investment income that has been earned but not yet received in cash.
Class The increase or decrease between periods of the advances from central banks.
Class The increase or decrease between periods of the Certificates of Deposits and Debt Securities Issued.
Class The change of the unamortized portion as of the balance sheet date of capitalized costs that vary with and are primarily related to the acquisition of new and renewal insurance contracts.
Class The increase or decrease between periods of the deferred acquisition costs.
Class The net change during the reporting period in the value of expenditures made during the current reporting period for benefits that will be received over a period of years. This item is usually only available for bank industry.
Class The increase or decrease between periods of the deferred expenses.
Class The increase or decrease between periods of the deposits by banks and customers.
Class The increase or decrease between periods of the dividend payables.
Class The increase or decrease between periods of the investment properties .
Class The amount shown on the books that a bank with insufficient reserves borrows, at the federal funds rate, from another bank to meet its reserve requirements and the amount of securities that an institution sells and agrees to repurchase at a specified date for a specified price, net of any reductions or offsets.
Class The increase or decrease between periods of the financial assets.
Class The increase or decrease between periods of the financial liabilities.
Class The net change during the reporting period associated with funds withheld.
Class The increase or decrease between periods of the income tax payables.
Class The increase or decrease between periods of the contract assets.
Class The increase or decrease between periods of the insurance contract liabilities.
Class The increase or decrease between periods of the insurance funds.
Class Income/Expense due to changes between periods in insurance liabilities.
Class The increase or decrease between periods of the interest payable. Interest payable means carrying value as of the balance sheet date of interest payable on all forms of debt.
Class The increase or decrease between periods of the Inventories. Inventories represent merchandise bought for resale and supplies and raw materials purchased for use in revenue producing operations.
Class Income/Expense due to changes between periods in Investment Contracts.
Class The increase or decrease between periods of the investment contract liabilities.
Class The net change that a lender gives money or property to a borrower and the borrower agrees to return the property or repay the borrowed money, along with interest, at a predetermined date in the future.
Class The net change during the reporting period in the reserve account established to account for expected but unspecified losses.
Class The increase or decrease between periods of the Other Current Assets. This category typically includes prepayments, deferred charges, and amounts (other than trade accounts) due from parents and subsidiaries.
Class The increase or decrease between periods of the Other Current liabilities. Other Current liabilities is a balance sheet entry used by companies to group together current liabilities that are not assigned to common liabilities such as debt obligations or accounts payable.
Class The increase or decrease between periods of the other working capital.
Class The increase or decrease between periods of the payables.
Class The increase or decrease between periods of the payables and accrued expenses. Accrued expenses represent expenses incurred at the end of the reporting period but not yet paid; also called accrued liabilities. The accrued liability is shown under current liabilities in the balance sheet.
Class The increase or decrease between periods of the premium receivables.
Class The increase or decrease between periods of the prepaid assets.
Class The net cash inflow (outflow) for the net change associated with the unexpired portion of premiums ceded on policies in force as of the balance sheet date. This item is usually only available for insurance industry.
Class The increase or decrease between periods of the receivables. Receivables are amounts due to be paid to the company from clients and other.
Class Income/Expense due to changes between periods in Reinsurance Assets.
Class The increase or decrease between periods of the reinsurance payables.
Class The net change during the reporting period associated with receivables currently due from reinsurers for ceded paid losses.
Class The increase or decrease between periods of the reinsurance receivable.
Class The net change during the reporting period in the amount of benefits the ceding insurer expects to recover on insurance policies ceded to other insurance entities as of the balance sheet date for all guaranteed benefit types.
Class The net change during the reporting period associated with receivables currently due from reinsurers for ceded unpaid losses. This item is usually only available for insurance industry.
Class The net cash inflow (outflow) for the net change associated with funds that are not available for withdrawal or use (such as funds held in escrow).
Class The increase or decrease between periods of the tax payables.
Class The change in the amount of the unearned premium reserves maintained by insurers.
Class The change in the amount of unearned premium reserve to be covered by reinsurers.
Class The net change during the reporting period associated with trading account assets. Trading account assets are bought and held principally for the purpose of selling them in the near term (thus held for only a short period of time). Unrealized holding gains and losses for trading securities are included in earnings.
Class The change during the period in the unearned portion of premiums written, excluding the portion amortized into income. This item is usually only available for insurance industry.
Class The change during the period for unearned premiums pursuant to terms of reinsurance arrangements. This item is usually only available for insurance industry.
Class The increase or decrease between periods of the working capital. Working Capital is the amount left to the company to finance operations and expansion after current liabilities have been covered.
Class The increase or decrease between periods of the accounts receivables.
Class The net change between the beginning and ending balance of cash and cash equivalents.
Class Income/expense due to changes between periods in inventory.
Class Income/Expense due to the insurer's changes in insurance liabilities.
Class All reported claims arising out of incidents in that year are considered incurred grouped with claims paid out.
Class Amounts owing to policy holders who have filed claims but have not yet been settled or paid.
Class Cash paid out for claims by a insurance company during the period in operating cash flow, using the direct method. This item is usually only available for insurance industry
Class Sum of total cash payment in the direct cash flow.
Class Sum of total cash receipts in the direct cash flow.
Class Short-term loan, typically 90 days, used by a company to finance seasonal working capital needs.
Class Commercial paper is a money-market security issued by large banks and corporations. It represents the current obligation for the company. There are four basic kinds of commercial paper: promissory notes, drafts, checks, and certificates of deposit. The maturities of these money market securities generally do not exceed 270 days.
Class Fees paid to another entity or agent based on commission contracts.
Class Cash paid for commissions in operating cash flow, using the direct method
Class The service charge by the insurance company in return for providing advice and handling investment. This item is usually only available for insurance industry.
Class This is a financial ratio of common stock equity to total assets that indicates the relative proportion of equity used to finance a company's assets.
Class Common stock (all issues) at par value, as reported within the Stockholder's Equity section of the balance sheet; i.e. it is one component of Common Stockholder's Equity
Class The cash outflow from the distribution of an entity's earnings in the form of dividends to common shareholders.
Class The portion of the Stockholders' Equity that reflects the amount of common stock, which are units of ownership.
Class The cash inflow from offering common stock, which is the additional capital contribution to the entity during the period.
Class The cash outflow to reacquire common stock during the period.
Class Stock, other than an entity's own stock, held and available for sale. This item is usally available for the insurance industry.
Class The amount for the other plant related to the utility industry fix assets.
Class Definition of the CompanyReference class
Class The treasury stock number of common shares. This represents the number of common shares owned by the company as a result of share repurchase programs or donations.
Class Government grants awarded to the company for its construction projects. They are capitalized by the company as part of the Property, Plant and Equipment.
Class It represents carrying amount of long-lived asset under construction that includes construction costs to date on capital projects. Assets constructed, but not completed.
Class A loan that establishes consumer credit that is granted for personal use; usually unsecured and based on the borrower's integrity and ability to pay.
Class Basic EPS from Continuing Operations plus Basic EPS from Discontinued Operations.
Class Diluted EPS from Continuing Operations plus Diluted EPS from Discontinued Operations.
Class This represents loans that entitle the lender (or the holder of loan debenture) to convert the loan to common or preferred stock (ordinary or preference shares) within the next 12 months or operating cycle.
Class A long term loan with a warrant attached that gives the debt holder the option to exchange all or a portion of the loan principal for an equity position in the company at a predetermined rate of conversion within a specified period of time.
Class Loans that entitles the lender (or the holder of loan debenture) to convert the loan to common or preferred stock (ordinary or preference shares) at a specified rate conversion rate and a specified time frame; in a Non-Differentiated Balance Sheet.
Class
Class The aggregate cost of goods produced and sold and services rendered during the reporting period. It excludes all operating expenses such as depreciation, depletion, amortization, and SG&A. For the must have cost industry, if the number is not reported by the company, it will be calculated based on accounting equation. Cost of Revenue = Revenue - Operating Expenses - Operating Profit.
Class Income earned from credit card services including late, over limit, and annual fees. This item is usually only available for bank industry.
Class A charge to income which represents an expense deemed adequate by management given the composition of a bank's credit portfolios, their probability of default, the economic environment and the allowance for credit losses already established. Specific provisions are established to reduce the book value of specific assets (primarily loans) to establish the amount expected to be recovered on the loans.
Class Provision for the risk of loss of principal or loss of a financial reward stemming from a borrower's failure to repay a loan or otherwise meet a contractual obligation. Credit risk arises whenever a borrower is expecting to use future cash flows to pay a current debt. Investors are compensated for assuming credit risk by way of interest payments from the borrower or issuer of a debt obligation. This is a contra account under Total Revenue in banks.
Class The effect on net income, net of income taxes, of a change in accounting principle reported on the income statement in the period, which occurred before previously adjustments were required.
Class Any cumulative gains or losses from change in accounting principles. A change in accounting principle constitutes a change from one generally accepted accounting principle to another generally accepted accounting principle. This may also include a change in the method of applying an accounting principle, such as depreciation or inventory methods.
Class An expense recognized before it is paid for. Includes compensation, interest, pensions and all other miscellaneous accruals reported by the company. Expenses incurred during the accounting period, but not required to be paid until a later date.
Class The total amount of assets considered to be convertible into cash within a relatively short period of time, usually a year.
Class Represents the total amount of long-term capital leases that must be paid within the next accounting period. Capital lease obligations are contractual obligations that arise from obtaining the use of property or equipment via a capital lease contract.
Class All borrowings due within one year including current portions of long-term debt and capital leases as well as short-term debt such as bank loans and commercial paper.
Class Represents the total amount of long-term debt such as bank loans and commercial paper, which is due within one year.
Class Payments that will be assigned as expenses with one accounting period, but that are paid in advance and temporarily set up as current assets on the balance sheet.
Class Represents the current portion of obligations, which is a liability that usually would have been paid but is now past due.
Class Represents collections of cash or other assets related to revenue producing activity for which revenue has not yet been recognized. Generally, an entity records deferred revenue when it receives consideration from a customer before achieving certain criteria that must be met for revenue to be recognized in conformity with GAAP. It can be either current or non-current item. Also called unearned revenue.
Class Meaning a future tax asset, resulting from temporary differences between book (accounting) value of assets and liabilities and their tax value, or timing differences between the recognition of gains and losses in financial statements and their recognition in a tax computation. It is also called future tax.
Class Meaning a future tax liability, resulting from temporary differences between book (accounting) value of assets and liabilities and their tax value, or timing differences between the recognition of gains and losses in financial statements and their recognition in a tax computation. Deferred tax liabilities generally arise where tax relief is provided in advance of an accounting expense, or income is accrued but not taxed until received.
Class The debts or obligations of the firm that are due within one year.
Class Written promises to pay a stated sum at one or more specified dates in the future, within the accounting period.
Class Provisions are created to protect the interests of one or both parties named in a contract or legal document which is a preparatory action or measure. Current provision is expired within one accounting period.
Class Refers to the ratio of Current Assets to Current Liabilities. Morningstar calculates the ratio by using the underlying data reported in the Balance Sheet within the company filings or reports: Current Assets / Current Liabilities.
Class Amounts receivable from customers on short-term negotiable time drafts drawn on and accepted by the institution (also known as banker's acceptance transactions) that are outstanding on the reporting date.
Class Carrying value of amounts transferred by customers to third parties for security purposes that are expected to be returned or applied towards payment after one year or beyond the operating cycle, if longer.
Class 365 / Inventory turnover
Class 365 / Payable turnover
Class 365 / Receivable Turnover
Class Instruments that are not secured by any collateral and are backed only by the creditworthiness and reputation of the financial institution. Debentures and debt certificates usually have terms last longer than a year.
Class Debt securities held as investments.
Class Any debt financial instrument issued instead of cash loan.
Class This is a leverage ratio used to determine how much debt (a sum of long term and current portion of debt) a company has on its balance sheet relative to total assets. This ratio examines the percent of the company that is financed by debt.
Class The total aggregate of all written promises and/or agreements to repay a stated amount of borrowed funds at a specified date in the future; in a Non-Differentiated Balance Sheet.
Class The net change on interest-bearing deposits in other financial institutions for relatively short periods of time including, for example, certificates of deposits.
Class When a company defers the sales costs that are associated with acquiring a new customer over the term of the insurance contract.
Class An amount owed to a firm that is not expected to be received by the firm within one year from the date of the balance sheet.
Class Payments that will be assigned as expenses with one accounting period, but that are paid in advance and temporarily set up as current assets on the balance sheet.
Class An expenditure not recognized as a cost of operation of the period in which incurred, but carried forward to be written off in future periods.
Class Deferred Finance is created where the purchaser agrees with the vendor to pay some of the purchase price at a future date, as opposed to paying the full purchase price in cash on day one.
Class The component of income tax expense for the period representing the net change in the entities deferred tax assets and liabilities pertaining to continuing operations.
Class Collections of cash or other assets related to revenue producing activity for which revenue has not yet been recognized on a Non- Differentiated Balance Sheet.
Class Net amount of deferred policy acquisition costs capitalized on contracts remaining in force as of the balance sheet date.
Class An asset on a company's balance sheet that may be used to reduce any subsequent period's income tax expense. Deferred tax assets can arise due to net loss carryovers, which are only recorded as assets if it is deemed more likely than not that the asset will be used in future fiscal periods.
Class Future tax liability or asset, resulting from temporary differences between book (accounting) value of assets and liabilities, and their tax value. This arises due to differences between financial accounting for shareholders and tax accounting.
Class A future tax liability, resulting from temporary differences between book (accounting) value of assets and liabilities and their tax value or timing differences between the recognition of gains and losses in financial statements, on a Non-Differentiated Balance Sheet.
Class The recognition of an asset where pension fund assets exceed promised benefits.
Class Unlike depreciation and amortization, which mainly describe the deduction of expenses due to the aging of equipment and property, depletion is the actual physical reduction of natural resources by companies. For example, coalmines, oil fields and other natural resources are depleted on company accounting statements. This reduction in the quantity of resources is meant to assist in accurately identifying the value of the asset on the balance sheet.
Class Used to reduce the value of natural resource.
Class A savings certificate entitling the bearer to receive interest. A CD bears a maturity date, a specified fixed interest rate and can be issued in any denomination.
Class Banks investment in the ongoing entity.
Class Deposits made under reinsurance.
Class Deposit received through ceded insurance contract.
Class It is a non cash charge that represents a reduction in the value of fixed assets due to wear, age or obsolescence. This figure also includes amortization of leased property, intangibles, and goodwill, and depletion. This non-cash item is an add-back to the cash flow statement.
Class It is a non-cash charge that represents a reduction in the value of fixed assets due to wear, age, or obsolescence. This figure also includes amortization of leased property, intangibles, and goodwill, and depletion.
Class The current period expense charged against earnings on long-lived, physical assets used in the normal conduct of business and not intended for resale to allocate or recognize the cost of assets over their useful lives; or to record the reduction in book value of an intangible asset over the benefit period of such asset.
Class The current period expense charged against earnings on long-lived, physical assets used in the normal conduct of business and not intended for resale to allocate or recognize the cost of assets over their useful lives; or to record the reduction in book value of an intangible asset over the benefit period of such asset. Examples include buildings, production and equipment.
Class An expense recorded to allocate a tangible asset's cost over its useful life. Since it is a non-cash expense, it increases free cash flow while decreasing reported earnings.
Class Used to reduce the value of tangible fixed assets.
Class Fair values of assets resulting from contracts that meet the criteria of being accounted for as derivative instruments, net of the effects of master netting arrangements.
Class Fair values of all liabilities resulting from contracts that meet the criteria of being accounted for as derivative instruments; and which are expected to be extinguished or otherwise disposed of after one year or beyond the normal operating cycle.
Class The costs associated with transitioning research to a commercially useful and marketable stage.
Class Diluted EPS from Cumulative Effect Accounting Changes is the earnings from accounting changes (in the reporting period) divided by the common shares outstanding adjusted for the assumed conversion of all potentially dilutive securities. Securities having a dilutive effect may include convertible debentures, warrants, options, and convertible preferred stock.
Class The shares outstanding used to calculate the diluted EPS, assuming the conversion of all convertible securities and the exercise of warrants or stock options. It is the weighted average diluted share outstanding through the whole accounting period. Note: If Diluted Average Shares are not presented by the firm in the Income Statement and Basic Average Shares are presented, Diluted Average Shares will equal Basic Average Shares. However, if neither value is presented by the firm, Diluted Average Shares will be null.
Class The growth in the company's diluted EPS from continuing operations on a percentage basis. Morningstar calculates the annualized growth percentage based on the underlying diluted EPS from continuing operations reported in the Income Statement within the company filings or reports.
Class Diluted EPS from Continuing Operations is the earnings from continuing operations divided by the common shares outstanding adjusted for the assumed conversion of all potentially dilutive securities. Securities having a dilutive effect may include convertible debentures, warrants, options, and convertible preferred stock.
Class Diluted EPS from Discontinued Operations is the earnings from discontinued operations divided by the common shares outstanding adjusted for the assumed conversion of all potentially dilutive securities. Securities having a dilutive effect may include convertible debentures, warrants, options, and convertible preferred stock. This only includes gain or loss from discontinued operations.
Class Diluted EPS is the bottom line net income divided by the common shares outstanding adjusted for the assumed conversion of all potentially dilutive securities. Securities having a dilutive effect may include convertible debentures, warrants, options, and convertible preferred stock. This value will be derived when not reported for the fourth quarter and will be less than or equal to Basic EPS.
Class The growth in the company's diluted earnings per share (EPS) on a percentage basis. Morningstar calculates the annualized growth percentage based on the underlying diluted EPS reported in the Income Statement within the company filings or reports.
Class The earnings from gains and losses (in the reporting period) divided by the common shares outstanding adjusted for the assumed conversion of all potentially dilutive securities. Securities having a dilutive effect may include convertible debentures, warrants, options, convertible preferred stock, etc.
Class Diluted EPS from Extraordinary Gain/Losses is the gain or loss from extraordinary items divided by the common shares outstanding adjusted for the assumed conversion of all potentially dilutive securities. Securities having a dilutive effect may include convertible debentures, warrants, options, and convertible preferred stock.
Class Net income to calculate Diluted EPS, accounting for adjustments assuming that all the convertible instruments are being converted to Common Equity.
Class Expenditures occurred on the distribution of the products.
Class Dividends earned from equity investment securities. This item is usually only available for bank industry.
Class Dividend paid to the investors, in the Operating Cash Flow section.
Class The amount of dividend that a stockholder will receive for each share of stock held. It can be calculated by taking the total amount of dividends paid and dividing it by the total shares outstanding. Dividend per share = total dividend payment/total number of outstanding shares
Class Dividend received on investment, in the Operating Cash Flow section.
Class Dividend paid to the investors, for the direct cash flow.
Class Sum of the carrying values of dividends declared but unpaid on equity securities issued and outstanding (also includes dividends collected on behalf of another owner of securities that are being held by entity) by the entity.
Class Dividend received on investment, in the Investing Cash Flow section.
Class Dividend received on the investment, for the direct cash flow.
Class This represents sales attributed to customers who reside inside of the country where the company has its principal executive offices. This item is usually not available for bank and insurance industries.
Class The growth in the company's dividends per share (DPS) on a percentage basis. Morningstar calculates the annualized growth percentage based on the underlying DPS from its dividend database. Morningstar collects its DPS from company filings and reports, as well as from third party sources.
Class For an unclassified balance sheet, carrying amount as of the balance sheet date of obligations due all related parties.
Class Amounts owed to the company from a non-arm's length entity, due within the company's current operating cycle.
Class Amounts owed to the company from a non-arm's length entity, due after the company's current operating cycle.
Class Amounts owed by the company to a non-arm's length entity.
Class Amounts owed by the company to a non-arm's length entity that has to be repaid within the company's current operating cycle.
Class Amounts owed by the company to a non-arm's length entity that has to be repaid after the company's current operating cycle.
Class The earning or loss resulting from the proportional part of the associated company's net income. This item is usually only available for bank industry.
Class Definition of the EarningRatios class
Class Definition of the EarningReports class
Class The earnings from equity interest can be a result of any of the following: Income from earnings distribution of the business, either as dividends paid to corporate shareholders or as drawings in a partnership; Capital gain realized upon sale of the business; Capital gain realized from selling his or her interest to other partners. This item is usually not available for bank and insurance industries.
Class Income from other equity interest reported after Provision of Tax. This applies to all industries.
Class Earnings from equity interest, accounted for in the Revenue section. An equity interest is a proportion of ownership, typically through the investment in a business.
Class This item represents the entity's proportionate share for the period of the net income (loss) of its investee (such as unconsolidated subsidiaries and joint ventures) to which the equity method of accounting is applied. The amount typically reflects adjustments.
Class Earnings minus expenses (excluding interest, tax, depreciation, and amortization expenses).
Class Refers to the ratio of earnings before interest, taxes and depreciation and amortization to revenue. Morningstar calculates the ratio by using the underlying data reported in the company filings or reports: EBITDA / Revenue.
Class Earnings minus expenses (excluding interest and tax expenses).
Class Refers to the ratio of earnings before interest and taxes to revenue. Morningstar calculates the ratio by using the underlying data reported in the company filings or reports: EBIT / Revenue.
Class The effect of exchange rate changes on cash balances held in foreign currencies.
Class Revenue from operations of public electric power supply systems, such as sale of electricity to residential, commercial, and industrial customers (including electricity for resale by other private or public electric utilities). This item is usually only available for utility industry.
Class The amount for the electric plant related to the utility industry.
Class Carrying amount as of the balance sheet date of the portion of the obligations recognized for the various benefits provided to former or inactive employees, their beneficiaries, and covered dependents after employment but before retirement.
Class The cash and cash equivalents balance at the end of the accounting period, as indicated on the Cash Flow statement. It is equal to the Beginning Cash and Equivalents, plus the Net Change in Cash and Equivalents.
Class Equipment expenses include depreciation, repairs, rentals, and service contract costs. This also includes equipment purchases which do not qualify for capitalization in accordance with the entity's accounting policy. This item may also include furniture expenses. This item is usually only available for bank industry.
Class This item applies only to Non-US companies. It refers to the residual interest in the assets of the enterprise that remains after deducting its liabilities and minority interest.
Class This asset represents equity securities categorized neither as held-to-maturity nor trading.
Class The growth in the company's book value per share on a percentage basis. Morningstar calculates the annualized growth percentage based on the underlying equity and end of period shares outstanding reported in the company filings or reports.
Class Investments in shares of a company representing ownership in that company.
Class ESOP Debt Guarantee represents all transactions related to a company's Employee Stock Ownership Plan (ESOP), such as shares/debt/loans owned by ESOP.
Class Total value of non-recurring items in the Non-Operating section.
Class Reductions in the entity's income taxes that arise when compensation cost (from non-qualified share-based compensation) recognized on the entities tax return exceeds compensation cost from share-based compensation recognized in financial statements. This element reduces net cash provided by operating activities.
Class Excise taxes are taxes paid when purchases are made on a specific good, such as gasoline. Excise taxes are often included in the price of the product. There are also excise taxes on activities, such as on wagering or on highway usage by trucks.
Class Costs incurred in identifying areas that may warrant examination and in examining specific areas that are considered to have prospects of containing energy or metal reserves, including costs of drilling exploratory wells. Development expense is the capitalized costs incurred to obtain access to proved reserves and to provide facilities for extracting, treating, gathering and storing the energy and metal. Mineral property includes oil and gas wells, mines, and other natural deposits (including geothermal deposits). The payment for leasing those properties is called mineral property lease expense. Exploration expense is included in operation expenses for mining industry.
Class Gains (losses), after tax, arising from an event or transaction that is both unusual in nature and infrequent in occurrence when considered in relation to the environment in which the entity operates. This amount should be the same as the amount disclosed on the income statement. The effect of an extraordinary event or transaction should be classified separately in the income statement if it is material in relation to income before extraordinary items or to the trend of annual earnings before extraordinary items, or is material by other appropriate criteria. Items should be considered individually and not in the aggregate in determining whether an extraordinary event or transaction is material.
Class An installation, contrivance, or other facilitates which service for transportation, such as Medical facility; Telecommunications facility; Post-production facility. This item is typically available for transportation industry.
Class The growth in the company's free cash flow on a percentage basis. Morningstar calculates the growth percentage based on the underlying cash flow from operations and capital expenditures data reported in the Cash Flow Statement within the company filings or reports: Free Cash Flow = Cash flow from operations - Capital Expenditures.
Class Free Cash Flow / Net Income
Class Free Cash flow / Revenue
Class This liability refers to the amount shown on the books that a bank with insufficient reserves borrows, at the federal funds rate, from another bank to meet its reserve requirements; and the amount of securities that an institution sells and agrees to repurchase at a specified date for a specified price, net of any reductions or offsets.
Class The amount borrowed by a bank, at the federal funds rate, from another bank to meet its reserve requirements. This item is typically available for the bank industry.
Class This asset refers to very-short-term loans of funds to other banks and securities dealers.
Class Federal funds transactions involve lending (federal funds sold) or borrowing (federal funds purchased) of immediately available reserve balances. This item is typically available for the bank industry.
Class Federal Home Loan Bank stock represents an equity interest in a FHLB. It does not have a readily determinable fair value because its ownership is restricted and it lacks a market (liquidity). This item is typically available for the bank industry.
Class The aggregate amount of fees, commissions, and other income.
Class Cost incurred by bank and insurance companies for fees and commission income.
Class Fees and commission income earned by bank and insurance companies on the rendering services.
Class Total fees and commissions earned from providing services such as leasing of space or maintaining: (1) depositor accounts; (2) transfer agent; (3) fiduciary and trust; (4) brokerage and underwriting; (5) mortgage; (6) credit cards; (7) correspondent clearing; and (8) other such services and activities performed for others. This item is usually available for bank and insurance industries.
Class Total fees earned from providing services. This item is usually not available for bank and insurance industries.
Class Accounts owed to the bank in relation to capital leases. Capital/ finance lease obligation are contractual obligations that arise from obtaining the use of property or equipment via a capital lease contract.
Class Accounts owed to the bank in relation to capital leases to be received within the next accounting period. Capital/ finance lease obligations are contractual obligations that arise from obtaining the use of property or equipment via a capital lease contract.
Class Accounts owed to the bank in relation to capital leases to be received beyond the next accounting period. Capital/ finance lease obligations are contractual obligations that arise from obtaining the use of property or equipment via a capital lease contract.
Class Fair values as of the balance sheet date of all assets resulting from contracts that meet the criteria of being accounted for as derivative instruments, net of the effects of master netting arrangements.
Class Financial assets that are held at fair value through profit or loss comprise assets held for trading and those financial assets designated as being held at fair value through profit or loss.
Class The carrying value as of the balance sheet date of securities that an institution sells and agrees to repurchase (the identical or substantially the same securities) as a seller-borrower at a specified date for a specified price, also known as a repurchase agreement. This item is typically available for bank industry.
Class Refers to the ratio of Total Assets to Common Equity. Morningstar calculates the ratio by using the underlying data reported in the Balance Sheet within the company filings or reports: Total Assets / Common Equity. [Note: Common Equity = Total Shareholder's Equity - Preferred Stock]
Class Financial related liabilities due within one year, including short term and current portions of long-term debt, capital leases and derivative liabilities.
Class Financial liabilities that are held at fair value through profit or loss.
Class Financial liabilities carried at amortized cost.
Class Financial related liabilities due beyond one year, including long term debt, capital leases and derivative liabilities.
Class Financial instruments that are linked to a specific financial instrument or indicator or commodity, and through which specific financial risks can be traded in financial markets in their own right, such as financial options, futures, forwards, etc.
Class Definition of the FinancialStatements class
Class The net cash inflow (outflow) from financing activity for the period, which involve changes to the long-term liabilities and stockholders' equity.
Class Definition of the FineFundamental class Definition of the FineFundamental class
Class The carrying amount as of the balance sheet date of merchandise or goods held by the company that are readily available for sale. This item is typically available for mining and manufacturing industries.
Class Revenue / Average PP&E
Class This asset refers to the fair value of investments in debt securities that are deemed to be available for sale that are allocated to the segregated group of participating or dividend-paying policies and contracts identified as the closed block. Change in fair value of such securities is a component of change in other comprehensive income in the period, which is reflected in the closed block disclosure.
Class This asset represents the total of all debt securities grouped by maturity dates, at fair value, which are categorized as held-to- maturity.
Class This asset refers the total of all debt securities grouped by maturity dates, at fair value, which are categorized as trading.
Class This asset refers to types of investments that may be contained within the fixed maturity category which securities are having a stated final repayment date. Examples of items within this category may include bonds, including convertibles and bonds with warrants, and redeemable preferred stocks.
Class It is one of the important fixed assets for transportation industry, which includes bicycles, cars, motorcycles, trains, ships, boats, and aircraft. This item is typically available for transportation industry.
Class The carrying amount as of the balance sheet date of all assets obtained in full or partial satisfaction of a debt arrangement through foreclosure proceedings or defeasance; includes real and personal property; equity interests in corporations, partnerships, and joint ventures; and beneficial interest in trusts. This item is typically typically available for bank industry.
Class Loans related to foreign countries. This item is typically available for bank industry.
Class Changes to accumulated comprehensive income that results from the process of translating subsidiary financial statements and foreign equity investments into functional currency of the reporting company.
Class Trading revenues that result from foreign exchange exposures such as cash instruments and off-balance sheet derivative instruments. This item is usually only available for bank industry.
Class This represents sales attributed to customers who reside outside of the country where the company has its principal executive offices. This item is usually not available for bank and insurance industries.
Class Cash Flow Operations minus Capital Expenditures.
Class This item discloses the period end balance sheet amount of fuel and natural gas. It is typically available for the utility industry.
Class Cost of fuel, purchase power and gas associated with revenue generation. This item is usually only available for utility industry.
Class The aggregate amount of fuel cost for current period associated with the revenue generation. This item is usually only available for transportation industry.
Class Accounting policy pertaining to an insurance entity's net liability for future benefits (for example, death, cash surrender value) to be paid to or on behalf of policyholders, describing the bases, methodologies and components of the reserve, and assumptions regarding estimates of expected investment yields, mortality, morbidity, terminations and expenses.
Class Gain/loss on the disposal of assets.
Class Gain/loss on the disposal of assets in the Non-Operating section.
Class Gain/loss on the write-off of financial assets available-for-sale.
Class Gain/loss on the write-off of any non-current assets.
Class Gain/Loss through hedging activities.
Class This item represents the net total realized gain (loss) included in earnings for the period as a result of selling or holding marketable securities categorized as trading, available-for-sale, or held-to-maturity, including the unrealized holding gain or loss of held-to- maturity securities transferred to the trading security category and the cumulative unrealized gain or loss which was included in other comprehensive income (a separate component of shareholders' equity) for available-for-sale securities transferred to trading securities during the period. Additionally, this item would include any losses recognized for other than temporary impairments of the subject investments in debt and equity securities.
Class Any gain (loss) recognized on the sale of assets or a sale which generates profit or loss, which is a difference between sales price and net book value at the disposal time.
Class The difference between the sale price or salvage price and the book value of an asset that was sold or retired during the reporting period. This element refers to the gain (loss) and not to the cash proceeds of the business. This element is a non-cash adjustment to net income when calculating net cash generated by operating activities using the indirect method.
Class The difference between the sale price or salvage price and the book value of the property, plant and equipment that was sold or retired during the reporting period. Includes the amount received from selling any fixed assets such as property, plant and equipment. Usually this section also includes any retirement of equipment. Such as Sale of business segments; Sale of credit and receivables; Property disposition; Proceeds from sale or disposition of business or investment; Decrease in excess of purchase price over acquired net assets; Abandoned project (expenditures) credit; Allowances for other funds during construction.
Class Gain on extinguishment of debt is the accounting gain that results from a debt extinguishment. A debt shall be accounted for as having been extinguished in a number of circumstances, including when it has been settled through repayment or replacement by another liability. It generally results in an accounting gain or loss. Amount represents the difference between the fair value of the payments made and the carrying amount of the debt at the time of its extinguishment.
Class Gain or loss resulting from an appreciation or devaluation of the non-local currency from borrowings related interest income or expenses.
Class Gain on disposal and change in fair value of investment properties.
Class Gain on the redemption of the loan or repayment of the loan.
Class The amount of excess earned in comparison to fair value when selling a business. This item is usually not available for insurance industry.
Class Gain on the disposal of investment property.
Class Gain on sale of any loans investment.
Class Gain on disposal of real estate by the bank.
Class The amount of excess earned in comparison to the net book value for sale of property, plant, equipment. This item is usually not available for bank and insurance industries.
Class The amount of excess earned in comparison to the original purchase value of the security.
Class The aggregate amount of gains or losses that are not part of retained earnings. It is also called other comprehensive income.
Class Gain or loss on derivatives investment due to the fair value adjustment.
Class Any gain or loss recognized on disposal of discontinued operations, which is the difference between the carrying value of the division and its fair value less costs to sell.
Class Revenue from operations of public gas supply systems, such as sale of natural gas to residential, commercial, and industrial customers (including natural gas for resale by other private or public gas supply utilities); connection fees; and other operations revenues. This item is usually only available for utility industry.
Class An undivided investment account in which insurers maintain funds that support contractual obligations for guaranteed insurance products such as whole life insurance or fixed-rate annuities. This item is usually only available for insurance industry.
Class The aggregate total of general managing and administering expenses for the company.
Class Expense incurred for operations other than selling, administrative, or cost of goods sold
Class In a limited partnership or master limited partnership form of business, this represents the balance of capital held by the general partners.
Class Rights or economic benefits, such as patents and goodwill, that is not physical in nature. They are those that are neither physical nor financial in nature, nevertheless, have value to the company. Intangibles are listed net of accumulated amortization.
Class The excess of the cost of an acquired company over the sum of the fair market value of its identifiable individual assets less the liabilities.
Class Accounts owed to a company by customers within a year as a result of exchanging goods or services on credit.
Class Total amount paid in dividends to investors- this includes dividends paid on equity and non-equity shares.
Class Represents the sum of all loans (commercial, consumer, mortgage, etc.) as well as leases before any provisions for loan losses or unearned discounts.
Class Refers to the ratio of gross profit to revenue. Morningstar calculates the ratio by using the underlying data reported in the company filings or reports: (Revenue - Cost of Goods Sold) / Revenue.
Class This is the simple average of the company's Annual Gross Margin over the last 5 years. Gross Margin is Total Revenue minus Cost of Goods Sold divided by Total Revenue and is expressed as a percentage.
Class An amount representing an agreement for an unconditional promise by the maker to pay the entity (holder) a definite sum of money at a future date(s) within one year of the balance sheet date or the normal operating cycle. Such amount may include accrued interest receivable in accordance with the terms of the note. The note also may contain provisions including a discount or premium, payable on demand, secured, or unsecured, interest bearing or non-interest bearing, among myriad other features and characteristics. This item is typically available for bank industry.
Class Carrying amount at the balance sheet date for long-lived physical assets used in the normal conduct of business and not intended for resale. This can include land, physical structures, machinery, vehicles, furniture, computer equipment, construction in progress, and similar items. Amount does not include depreciation.
Class Total premiums generated from all policies written by an insurance company within a given period of time. This item is usually only available for insurance industry.
Class This is the compound annual growth rate of the company's Gross Profit over the last 5 years.
Class Total revenue less cost of revenue. The number is as reported by the company on the income statement; however, the number will be calculated if it is not reported. This field is null if the cost of revenue is not given. Gross Profit = Total Revenue - Cost of Revenue.
Class Contracts held by defined benefit pension plans generally provide for a specified return on principal invested over a specified period. This item is typically available for the insurance industry.
Class A security transaction which expires within a 12 month period that reduces the risk on an existing investment position.
Class An asset that is used to reduce the risk of adverse price movements in another asset.
Class An investment that is used to reduce the risk of adverse price movements in an asset, in a Non-Differentiated Balance Sheet. Normally, a hedge consists of taking an offsetting position in a related security, such as a futures contract.
Class A liability derived from hedging instruments. The amount is due within the next 12 months or operating cycle.
Class A liability derived from hedging instruments. The amount due is outside of the next 12 months or operating cycle.
Class A liability derived from hedging instruments on a Non-Differentiated Balance Sheet.
Class Debt securities that a firm has the ability and intent to hold until maturity.
Class Impairment or reversal of impairment on financial instrument such as derivative. This is a contra account under Total Revenue in banks.
Class The difference between the future net cash flows expected to be received from the asset and its book value, recognized in the Income Statement.
Class Downward revaluation of fixed assets. Any impairment related with Fixed Assets & Fixed Asset Investments comes under this exceptional data item.
Class Impairments are considered to be permanent, which is a downward revaluation of fixed assets. If the sum of all estimated future cash flows is less than the carrying value of the asset, then the asset would be considered impaired and would have to be written down to its fair value. Once an asset is written down, it may only be written back up under very few circumstances. Usually the company uses the sum of undiscounted future cash flows to determine if the impairment should occur, and uses the sum of discounted future cash flows to make the impairment judgment. The impairment decision emphasizes on capital assets' future profit collection ability.
Class Total income from the associates and joint venture via investment, accounted for in the Non-Operating section.
Class Company will report the income earned on the investment on its income statement and the reported value is based on the firm's share of the company assets. The reported profit is proportional to the size of the equity investment. This is the standard technique used when one company has significant influence over another.
Class Income from the related companies- subsidiaries and other equity holdings, accounted for in the Non-Operating section.
Class Definition of the IncomeStatement class
Class Amount of income taxes received as refund or paid related to a financing activity.
Class Amount of income taxes received as refund or paid related to an investing activity, in the Investing Cash Flow section.
Class The amount of cash paid during the current period to foreign, federal state and local authorities as taxes on income.
Class A current liability account which reflects the amount of income taxes currently due to the federal, state, and local governments.
Class The aggregate net change during the reporting period in moneys given as security, collateral, or margin deposits.
Class Change in cash flow resulting from increase/decrease in lease financing.
Class Premium might contain a portion of the amount that has been paid in advance for insurance that has not yet been provided, which is called unearned premium. If either party cancels the contract, the insurer must have the unearned premium ready to refund. Hence, the amount of premium reserve maintained by insurers is called unearned premium reserves, which is prepared for liquidation. This item is usually only available for insurance industry.
Class Increase in interest-bearing deposits in bank.
Class The cash inflow from increase in lease financing.
Class Insurance and claims are the expenses in the period incurred with respect to protection provided by insurance entities against risks other than risks associated with production (which is allocated to cost of sales). This item is usually not available for insurance industries.
Class Premiums and Income / Loss from Insurance Activities
Class A contract under which one party (the insurer) accepts significant insurance risk from another party (the policyholder) by agreeing to compensate the policyholder if a specified uncertain future event (the insured event) adversely affects the policyholder. This includes Insurance Receivables and Premiums Receivables.
Class Any type of insurance policy that protects an individual or business from the risk that they may be sued and held legally liable for something such as malpractice, injury or negligence. Liability insurance policies cover both legal costs and any legal payouts for which the insured would be responsible if found legally liable. Intentional damage and contractual liabilities are typically not covered in these types of policies.
Class Liabilities related to insurance funds that are dissolved within the year.
Class Liabilities related to insurance funds that are dissolved after one year.
Class The carrying amount as of the balance sheet date of the known and estimated amounts owed to parties under insurance policies or other arrangements.
Class Receivables from policyholders, agencies, and other operating parties in insurance companies, but excludes receivables from reinsurers.
Class Cash paid for interest and commission in operating cash flow, using the direct method
Class Income from cash and cash equivalents, short-term securities, debt securities, mortgage and loans, derivative investments, policy loans and other interest income.
Class Carrying amount of any interest-bearing loan.
Class Carrying amount of any interest-bearing loan which is due after one year.
Class Carrying amount of total borrowings on which enterprise paid the interest; on a Non-Differentiated Balance Sheet.
Class Deposit of money with a financial institution, in consideration of which the financial institution pays or credits interest, or amounts in the nature of interest.
Class The aggregate of all domestic and foreign deposits in the bank that earns interests.
Class Refers to the ratio of EBIT to Interest Expense. Morningstar calculates the ratio by using the underlying data reported in the Income Statement within the company filings or reports: EBIT / Interest Expense.
Class An expense reported in the income statement and needs to be removed from net income to arrive at cash provided by (used in) operations to the extent that such interest has not been paid. This item is usually only available for insurance industry.
Class Aggregate interest expenses incurred on long-term capital lease obligation. This item is usually only available for bank industry.
Class Includes interest expense on the following deposit accounts: Interest-bearing Demand deposit; Checking account; Savings account; Deposit in foreign offices; Money Market Certificates & Deposit Accounts. This item is usually only available for bank industry.
Class Gross expenses on the purchase of Federal funds at a specified price with a simultaneous agreement to sell the same to the same counterparty at a fixed or determinable price at a future date. This item is usually only available for bank industry.
Class The aggregate interest expenses incurred on long-term borrowings and any interest expenses on fixed assets (property, plant, equipment) that are leased due longer than one year. This item is usually only available for bank industry.
Class The aggregate interest expenses incurred on long-term borrowings and any interest expenses on fixed assets (property, plant, equipment) that are leased for more than one year. This item is usually only available for bank industry.
Class The aggregate interest expenses incurred on short-term borrowings and any interest expenses on fixed assets (property, plant, equipment) that are leased within one year. This item is usually only available for bank industry.
Class Relates to the general cost of borrowing money. It is the price that a lender charges a borrower for the use of the lender's money.
Class Interest expense caused by long term financing activities; such as interest expense incurred on trading liabilities, commercial paper, long-term debt, capital leases, deposits, and all other borrowings.
Class Interest expense caused by normal operating activities.
Class Net interest and dividend income or expense, including any amortization and accretion (as applicable) of discounts and premiums, including consideration of the provisions for loan, lease, credit, and other related losses, if any.
Class Interest income generated from all deposit accounts. This item is usually only available for bank industry.
Class The carrying value of funds outstanding loaned in the form of security resale agreements if the agreement requires the purchaser to resell the identical security purchased or a security that meets the definition of ""substantially the same"" in the case of a dollar roll. Also includes purchases of participations in pools of securities that are subject to a resale agreement; This category includes all interest income generated from federal funds sold and securities purchases under agreements to resell; This category includes all interest income generated from federal funds sold and securities purchases under agreements to resell.
Class This includes Checking account; Savings account; Deposit in foreign offices; Money Market Certificates & Deposit Accounts. This item is usually only available for bank industry.
Class Includes any interest and dividends on investment securities that are not part of money market investments. This item is usually only available for bank industry.
Class Includes interest and fee income generated by direct lease financing. This item is usually only available for bank industry.
Class Total interest and fee income generated by loans and lease. This item is usually only available for bank industry.
Class Loan is a common field to banks. Interest Income from Loans is interest and fee income generated from all loans, which includes Commercial loans; Credit loans; Other consumer loans; Real Estate - Construction; Real Estate - Mortgage; Foreign loans. Banks earn interest from loans. This item is usually only available for bank industry.
Class Includes any interest income collects from money market investments. This item is usually only available for bank industry.
Class Represents total interest and dividend income from U.S. Treasury securities, U.S. government agency and corporation obligations, securities issued by states and political subdivisions, other domestic debt securities, foreign debt securities, and equity securities (including investments in mutual funds). Excludes interest income from securities held in trading accounts. This item is usually only available for bank industry.
Class Interest income from assets held in trading accounts. This item is usually only available for bank industry.
Class Income generated from interest-bearing deposits or accounts.
Class Interest income earned from long term financing activities.
Class Interest income earned by normal operating activities.
Class Interest income earned by normal operating activities.
Class Interest income, accounted for in the Revenue section.
Class Interest paid on loans, debt or borrowings, in the Financing Cash Flow section.
Class Interest paid on loans, debt or borrowings, in the Operating Cash Flow section.
Class Interest paid on loans, debt or borrowings, in the direct cash flow.
Class The amount of cash paid during the current period for interest owed on money borrowed; including amount of interest capitalized.
Class Sum of the carrying values as of the balance sheet date of interest payable on all forms of debt, including trade payable that has been incurred.
Class Interest received by the company, in the Investing Cash Flow section.
Class Interest received by the company, in the Operating Cash Flow section.
Class Interest received by the company, in the direct cash flow.
Class This item represents certain charges made in the current period in inventory resulting from such factors as breakage, spoilage, employee theft and shoplifting. This item is typically available for manufacturing, mining and utility industries.
Class A company's merchandise, raw materials, and finished and unfinished products which have not yet been sold.
Class Cost Of Goods Sold / Average Inventory
Class Invested capital = common shareholders' equity + long term debt + current debt
Class An item on the cash flow statement that reports the aggregate change in a company's cash position resulting from any gains (or losses) from investments in the financial markets and operating subsidiaries, and changes resulting from amounts spent on investments in capital assets such as plant and equipment.
Class Includes (1) underwriting revenue (the spread between the resale price received and the cost of the securities and related expenses) generated through the purchasing, distributing and reselling of new issues of securities (alternatively, could be a secondary offering of a large block of previously issued securities); and (2) fees earned for mergers, acquisitions, divestitures, restructurings, and other types of financial advisory services. This item is usually only available for bank industry.
Class Liabilities due on the insurance investment contract.
Class Income/Expenses due to the insurer's liabilities incurred in Investment Contracts.
Class Represents the sum of all financial investments (trading securities, available-for-sale securities, held-to-maturity securities, etc.)
Class Company's investments in properties net of accumulated depreciation, which generate a return.
Class All investments in affiliates, real estate, securities, etc. Non-current investment, not including marketable securities.
Class The investments in (1) an entity in which the entity has significant influence, but does not have control; (2) subsidiaries that are required to be consolidated and are accounted for using the equity and or cost method; and (3) an entity in which the reporting entity shares control of the entity with another party or group. This item is typically available for bank industry.
Class A stake in any company which is more than 20% but less than 50%.
Class A 50% stake in any company in which remaining 50% belongs to other company.
Class This item represents the carrying amount on the company's balance sheet of its investments in common stock of an equity method. This item is typically available for the insurance industry.
Class A stake in any company which is more than 51%.
Class This item is typically available for bank industry. It means invest in an entity in which the investor holds a controlling interest that is not based on the majority of voting rights.
Class A specified percentage of the amount of certain new investment that a company can deduct as a credit against its income tax bill. This item is typically available for the utility industry.
Class The cash inflow from offering common stock, which is the additional capital contribution to the entity during the period.
Class The cash inflow due to an increase in long term debt.
Class The net cash inflow or outflow resulting from the investment.
Class Cost associated with issuance of debt/equity capital in the Financing Cash Flow section.
Class Carrying amount as of the balance sheet date of drafts and bills of exchange that have been accepted by the reporting bank or by others for its own account, as its liability to holders of the drafts.
Class Fixed Assets that specifically deal with land a company owns. Includes the improvements associated with land. This excludes land held for sale.
Class Carrying amount at the balance sheet date of a long-lived, depreciable asset that is an addition or improvement to assets held under lease arrangement. This item is usually not available for the insurance industry.
Class Liabilities due within the next 12 months related from an asset classified as Held for Sale.
Class Liabilities related to an asset classified as held for sale excluding the portion due the next 12 months or operating cycle.
Class Liabilities related to an asset classified as held for sale.
Class The obligations arising from the sale, disposal, or planned sale in the near future (generally within one year) of a disposal group, including a component of the entity (discontinued operation). This item is typically available for bank industry.
Class Liabilities recognized on hedge.
Class Premiums earned from life and annuity insurance. This item is usually only available for bank industry.
Class Two or more partners united to conduct a business jointly, and in which one or more of the partners is liable only to the extent of the amount of money that partner has invested. Limited partners do not receive dividends, but enjoy direct access to the flow of income and expenses. This item is typically available for the insurance industry.
Class In a limited partnership or master limited partnership form of business, this represents the balance of capital held by the limited partners.
Class The carrying value as of the balance sheet date of obligations drawn from a line of credit, which is a bank's commitment to make loans up to a specific amount.
Class Expenses incurred by the company in relation to legal matters.
Class An asset account in a bank's general ledger that indicates the amounts owed by borrowers to the bank as of a given date.
Class Subordinated loan capital to be repaid at a later date on a Non-Differentiated Balance Sheet.
Class The aggregate amount of loans and advances made to a bank or financial institution.
Class The aggregate amount of loans and advances made to customers.
Class Includes the loans that the bank is going to sell at a discount. This item is usually only available for bank industry.
Class It means the aggregate amount of loans receivable that will be sold to other entities. This item is typically available for bank industry.
Class Reflects the carrying amount of unpaid loans issued to other institutions for cash needs or an asset purchase.
Class Represents the total liability for long-term leases lasting over one year. Amount equal to the present value (the principal) at the beginning of the lease term less lease payments during the lease term.
Class A supply contract in the physical market covering energy deliveries of more than 18 months, accounted for as part of Inventories.
Class All borrowings lasting over one year including long-term debt and long-term portion of capital lease obligations.
Class Sum of the carrying values as of the balance sheet date of all long-term debt, which is debt initially having maturities due after one year or beyond the operating cycle, if longer, but excluding the portions thereof scheduled to be repaid within one year or the normal operating cycle, if longer. Long-term debt includes notes payable, bonds payable, mortgage loans, convertible debt, subordinated debt and other types of long term debt.
Class Refers to the ratio of Long Term Debt to Common Equity. Morningstar calculates the ratio by using the underlying data reported in the Balance Sheet within the company filings or reports: Long-Term Debt And Capital Lease Obligation / Common Equity. [Note: Common Equity = Total Shareholder's Equity - Preferred Stock]
Class The cash inflow from a debt initially having maturity due after one year or beyond the operating cycle, if longer.
Class The cash outflow for debt initially having maturity due after one year or beyond the normal operating cycle, if longer.
Class Refers to the ratio of Long Term Debt to Total Capital. Morningstar calculates the ratio by using the underlying data reported in the Balance Sheet within the company filings or reports: Long-Term Debt And Capital Lease Obligation / (Long-Term Debt And Capital Lease Obligation + Total Shareholder's Equity)
Class Often referred to simply as "investments". Long-term investments are to be held for many years and are not intended to be disposed in the near future. This group usually consists of four types of investments.
Class Provisions are created to protect the interests of one or both parties named in a contract or legal document which is a preparatory action or measure. Long-term provision is expired beyond one accounting period.
Class Losses generally refer to (1) the amount of reduction in the value of an insured's property caused by an insured peril, (2) the amount sought through an insured's claim, or (3) the amount paid on behalf of an insured under an insurance contract. Loss Adjustment Expenses is expenses incurred in the course of investigating and settling claims that includes any legal and adjusters' fees and the costs of paying claims and all related expenses.
Class Expenses incurred in the course of investigating and settling claims. This item is usually not available for bank and insurance industries.
Class Loss on extinguishment of debt is the accounting loss that results from a debt extinguishment. A debt shall be accounted for as having been extinguished in a number of circumstances, including when it has been settled through repayment or replacement by another liability. It generally results in an accounting gain or loss. Amount represents the difference between the fair value of the payments made and the carrying amount of the debt at the time of its extinguishment.
Class Fixed assets specifically dealing with tools, equipment and office furniture. This item is usually not available for the insurance and utility industries.
Class The aggregate amount of maintenance and repair expenses in the current period associated with the revenue generation. Mainly for fixed assets. This item is usually only available for transportation industry.
Class Expenditures for planning and executing the conception, pricing, promotion, and distribution of ideas, goods, and services.
Class Aggregated amount of unprocessed materials to be used in manufacturing or production process and supplies that will be consumed. This item is typically available for the utility industry.
Class A fixed asset that represents strictly mineral type properties. This item is typically available for mining industry.
Class The company's minimum pension obligations to its former employees, paid into a defined pension plan to satisfy all pension entitlements that have been earned by employees to date.
Class Carrying amount of the equity interests owned by non-controlling shareholders, partners, or other equity holders in one or more of the entities included in the reporting entity's consolidated financial statements.
Class Amount of net income (loss) for the period allocated to non-controlling shareholders, partners, or other equity holders in one or more of the entities included.
Class Represents par or stated value of the subsidiary stock not owned by the parent company plus the minority interest's equity in the surplus of the subsidiary. This item includes preferred dividend averages on the minority preferred stock (preferred shares not owned by the reporting parent company). Minority interest also refers to stockholders who own less than 50% of a subsidiary's outstanding voting common stock. The minority stockholders hold an interest in the subsidiary's net assets and share earnings with the parent company.
Class Other income of the company that cannot be identified by other specific items in the Operating Income section.
Class All other miscellaneous special charges that are not otherwise classified
Class Short-term (typical maturity is less than one year), highly liquid government or corporate debt instrument such as bankers' acceptance, promissory notes, and treasury bills.
Class It means the aggregate amount of mortgage and consumer loans. This item is typically available for the insurance industry.
Class This is a lien on real estate to protect a lender. This item is typically available for bank industry.
Class Abstract base class for multi-period fields
Class The amount for the natural gas, fuel and other items related to the utility industry, which might include oil and gas wells, the properties to exploit oil and gas or liquefied natural gas sites.
Class It means a material source of wealth, such as timber, fresh water, or a mineral deposit, that occurs in a natural state and has economic value. This item is typically available for bank industry.
Class Negative Goodwill recognized in the Income Statement. Negative Goodwill arises where the net assets at the date of acquisition, fairly valued, falls below the cost of acquisition.
Class Total assets less total liabilities.
Class The net change between Purchases/Sales of Business.
Class Funds used to (collect from) acquire or upgrade (disposal) physical assets such as property, industrial buildings or equipment. Refers to only those transactions which are specifically a capital expenditure or disposal.
Class The net cash from (used in) all of the entity's discontinued operating activities, excluding those of continued operations, of the reporting entity.
Class The increase or decrease between periods of common stock.
Class This is a metric that shows a company's overall debt situation by netting the value of a company's liabilities and debts with its cash and other similar liquid assets. It is calculated using [Current Debt] + [Long Term Debt] - [Cash and Cash Equivalents].
Class The aggregate amount of realized and unrealized gain or loss resulting from changes in exchange rates between currencies. (Excludes foreign currency transactions designated as hedges of net investment in a foreign entity and inter-company foreign currency transactions that are of a long-term nature, when the entities to the transaction are consolidated, combined, or accounted for by the equity method in the reporting entity's financial statements. For certain entities, primarily banks, which are dealers in foreign exchange, foreign currency transaction gains or losses, may be disclosed as dealer gains or losses.)
Class The aggregate foreign currency translation gain or loss (both realized and unrealized) included as part of revenue. This item is usually only available for insurance industry.
Class The profit or loss of the entity net of income taxes for the reporting period calculated and presented in the income statement in accordance with GAAP.
Class Net income minus the preferred dividends paid as presented in the Income Statement.
Class Revenue less expenses and taxes from the entity's ongoing operations and before income (loss) from: Preferred Dividends; Extraordinary Gains and Losses; Income from Cumulative Effects of Accounting Change; Discontinuing Operation; Income from Tax Loss Carry forward; Other Gains/Losses.
Class Revenue less expenses and taxes from the entity's ongoing operations net of minority interest and before income (loss) from: Preferred Dividends; Extraordinary Gains and Losses; Income from Cumulative Effects of Accounting Change; Discontinuing Operation; Income from Tax Loss Carry forward; Other Gains/Losses.
Class The growth in the company's net income from continuing operati
Class To be classified as discontinued operations, if both of the following conditions are met: 1: The operations and cash flow of the component have been or will be removed from the ongoing operations of the entity as a result of the disposal transaction, and 2: The entity will have no significant continuing involvement in the operations of the component after the disposal transaction. The discontinued operation is reported net of tax. Gains/Loss on Disposal of Discontinued Operations: Any gains or loss recognized on disposal of discontinued operations, which is the difference between the carrying value of the division and its fair value less costs to sell. Provision for Gain/Loss on Disposal: The amount of current expense charged in order to prepare for the disposal of discontinued operations.
Class Gains (losses), whether arising from extinguishment of debt, prior period adjustments, or from other events or transactions, that are both unusual in nature and infrequent in occurrence thereby meeting the criteria for an event or transaction to be classified as an extraordinary item.
Class Net Income from Continuing Operations and Discontinued Operations, added together.
Class Revenue less expenses and taxes from the entity's ongoing operations net of minority interest and before income (loss) from: Preferred Dividends; Extraordinary Gains and Losses; Income from Cumulative Effects of Accounting Change; Discontinuing Operation; Income from Tax Loss Carry forward; Other Gains/Losses.
Class Revenue less expenses and taxes from the entity's ongoing operations and before income (loss) from discontinued operations, extraordinary items, impact of changes in accounting principles, minority interest, and various other reconciling adjustments.
Class The profit or loss of the entity from discontinued operations, represeted as a cash inflow/outflow within operating cashflow.
Class Any gains or loss not otherwise attributable to Continuing Operations, Discontinued Operations, Extraordinary Items, Accumulated Effects of Accounting Changes or Income from Tax Loss Carryforward.
Class Occurs if a company has had a net loss from operations on a previous year that can be carried forward to reduce net income for tax purposes.
Class The growth in the company's net income on a percentage basis. Morningstar calculates the growth percentage based on the underlying net income data reported in the Income Statement within the company filings or reports.
Class Net income of the group after the adjustment of all expenses and benefit.
Class Includes all the operations (continuing and discontinued) and all the other income or charges (extraordinary, accounting changes, tax loss carry forward, and other gains and losses).
Class The net change between Purchases/Sales of Intangibles.
Class Total interest income minus total interest expense. It represents the difference between interest and dividends earned on interest- bearing assets and interest paid to depositors and other creditors.
Class Total of interest, dividends, and other earnings derived from the insurance company's invested assets minus the expenses associated with these investments. Excluded from this income are capital gains or losses as the result of the sale of assets, as well as any unrealized capital gains or losses.
Class The net change between Purchases/Sales of Investments.
Class The increase or decrease between periods of debt.
Class Represents the value of all loans after deduction of the appropriate allowances for loan and lease losses.
Class The increase or decrease between periods of long term debt. Long term debt includes notes payable, bonds payable, mortgage loans, convertible debt, subordinated debt and other types of long term debt.
Class Refers to the ratio of net income to revenue. Morningstar calculates the ratio by using the underlying data reported in the company filings or reports: Net Income / Revenue.
Class Net-Non Operating interest income or expenses caused by financing activities.
Class Occupancy expense may include items, such as depreciation of facilities and equipment, lease expenses, property taxes and property and casualty insurance expense. This item is usually only available for bank industry.
Class Net operating interest income or expense caused by normal operating activities.
Class Miscellaneous charges incurred due to Financing activities.
Class Miscellaneous charges incurred due to Investing activities.
Class The amount of net unrealized gain or loss related to the change in fair value, not otherwise classified.
Class Adjustments due to net loans to/from outsiders in the Investing Cash Flow section.
Class The net provision in current period for future policy benefits, claims, and claims settlement expenses incurred in the claims settlement process before the effects of reinsurance arrangements. The value is net of the effects of contracts assumed and ceded.
Class Tangible assets that are held by an entity for use in the production or supply of goods and services, for rental to others, or for administrative purposes and that are expected to provide economic benefit for more than one year; net of accumulated depreciation.
Class The net change between Purchases/Sales of PPE.
Class The increase or decrease between periods of preferred stock.
Class Net premiums written are gross premiums written less ceded premiums. This item is usually only available for insurance industry.
Class The net value of proceeds or payments of loans.
Class Gain or loss realized during the period of time for all kinds of investment securities. In might include trading, available-for-sale, or held-to-maturity securities. This item is usually only available for insurance industry.
Class The increase or decrease between periods of short term debt.
Class Net assets in physical form. This is calculated using Stockholders' Equity less Intangible Assets (including Goodwill).
Class The net change between Purchases/Sales of Technology.
Class Any trading income on the securities.
Class The amount of net unrealized gain or loss related to the change in fair value of foreign currency exchange rate.
Class The aggregate increase (decrease) in the market value of unsold investments at the end of an accounting period.
Class Net utility plant might include water production, electric utility plan, natural gas, fuel and other, common utility plant and accumulated depreciation. This item is usually only available for utility industry.
Class Accounts receivable represents sums owed to the business that the business records as revenue. Gross accounts receivable is accounts receivable before the business deducts uncollectable accounts to calculate the true value of accounts receivable.
Class An expense that has occurred but the transaction has not been entered in the accounting records. Accordingly, an adjusting entry is made to debit the appropriate expense account and to credit a liability account such as accrued expenses payable or accounts payable.
Class Payments that will be assigned as expenses longer than one accounting period, but that are paid in advance and temporarily set up as non-current assets on the balance sheet.
Class Represents the non-current portion of obligations, which is a liability that usually would have been paid but is now past due.
Class The non-current portion of deferred revenue amount as of the balance sheet date. Deferred revenue is a liability related to revenue producing activity for which revenue has not yet been recognized, and is not expected be recognized in the next twelve months.
Class A result of timing differences between taxable incomes reported on the income statement and taxable income from the company's tax return. Depending on the positioning of deferred income taxes, the field may be either current (within current assets) or non- current (below total current assets). Typically a company will have two deferred income taxes fields.
Class The estimated future tax obligations, which usually arise when different accounting methods are used for financial statements and tax statement It is also an add-back to the cash flow statement. Deferred income taxes include accumulated tax deferrals due to accelerated depreciation and investment credit.
Class An amount representing an agreement for an unconditional promise by the maker to pay the entity (holder) a definite sum of money at a future date(s) , excluding the portion that is expected to be received within one year of the balance sheet date or the normal operating cycle, whichever is longer.
Class A loan issued by an insurance company that uses the cash value of a person's life insurance policy as collateral. This item is usually only available in the insurance industry.
Class Sum of the carrying amounts that are paid in advance for expenses, which will be charged against earnings in periods after one year or beyond the operating cycle, if longer.
Class Non-interest bearing deposits in other financial institutions for short periods of time, usually less than 12 months.
Class Non-interest bearing borrowings due after a year.
Class Non-interest bearing deposits in other financial institutions for relatively short periods of time; on a Non-Differentiated Balance Sheet.
Class The aggregate amount of all domestic and foreign deposits in the banks that do not draw interest.
Class Any expenses that not related to interest. It includes labor and related expense, occupancy and equipment, commission, professional expense and contract services expenses, selling, general and administrative, research and development depreciation, amortization and depletion, and any other special income/charges.
Class The total amount of non-interest income which may be derived from: (1) fees and commissions; (2) premiums earned; (3) equity investment; (4) the sale or disposal of assets; and (5) other sources not otherwise specified.
Class Expenses incurred in performance of activities not directly related to the main business of a firm, such as for the insurance or maintenance of the assets.
Class The portion of an organization's income that is derived from activities not related to its core operations; such as as dividend income, profits (and losses) from investments, gains (or losses) incurred due to foreign exchange, asset write-downs and other non- operating revenues and expenses.
Class A one-time change expense that the company does not expect to encounter again.
Class The basic normalized earnings per share. Normalized EPS removes onetime and unusual items from EPS, to provide investors with a more accurate measure of the company's true earnings. Normalized Earnings / Basic Weighted Average Shares Outstanding.
Class The diluted normalized earnings per share. Normalized EPS removes onetime and unusual items from EPS, to provide investors with a more accurate measure of the company's true earnings. Normalized Earnings / Diluted Weighted Average Shares Outstanding.
Class EBITDA - Total Unusual Items
Class This is calculation that reverses the effects of extraordinary income or charges on Net Income, by adding back (extraordinary expense) or subtracting (extraordinary income) the value from Net Income.
Class Normalized Income / Total Revenue. A measure of profitability of the company calculated by finding Normalized Net Profit as a percentage of Total Revenues.
Class [Normalized Income + (Interest Expense * (1-Tax Rate))] / Invested Capital
Class An amount representing an agreement for an unconditional promise by the maker to pay the entity (holder) a definite sum of money at a future date(s) within one year of the balance sheet date or the normal operating cycle, whichever is longer. Such amount may include accrued interest receivable in accordance with the terms of the note. The note also may contain provisions including a discount or premium, payable on demand, secured, or unsecured, interest bearing or non-interest bearing, among a myriad of other features and characteristics.
Class Includes total expenses of occupancy and equipment. This item is usually only available for bank industry.
Class The net cash from (used in) all of the entity's operating activities, including those of discontinued operations, of the reporting entity. Operating activities include all transactions and events that are not defined as investing or financing activities. Operating activities generally involve producing and delivering goods and providing services. Cash flows from operating activities are generally the cash effects of transactions and other events that enter into the determination of net income.
Class Operating expenses are primary recurring costs associated with central operations (other than cost of goods sold) that are incurred in order to generate sales.
Class The gain or loss from the entity's ongoing operations.
Class Income from normal business operations after deducting cost of revenue and operating expenses. It does not include income from any investing activities.
Class A contract that allows for the use of an asset, but does not convey rights of ownership of the asset. An operating lease is not capitalized; it is accounted for as a rental expense in what is known as "off balance sheet financing." For the lessor, the asset being leased is accounted for as an asset and is depreciated as such.
Class The operating revenue for transportation industry can be divided into three parts: revenue-passenger, revenue-cargo, and other operating revenue.
Class Taxes and licenses expenses incurred and are directly related to goods produced and sold and services rendered during the reporting period. This item is usually only available for transportation industry.
Class The aggregate amount of operation and maintenance expenses, which is the one important operating expense for the utility industry. It includes any costs related to production and maintenance cost of the property during the revenue generation process. This item is usually only available for mining and utility industries.
Class The growth in the company's operating income on a percentage basis. Morningstar calculates the growth percentage based on the underlying operating income data reported in the Income Statement within the company filings or reports.
Class Refers to the ratio of operating income to revenue. Morningstar calculates the ratio by using the underlying data reported in the company filings or reports: Operating Income / Revenue.
Class Definition of the OperationRatios class
Class The growth in the company's operating revenue on a percentage basis. Morningstar calculates the growth percentage based on the underlying operating revenue data reported in the Income Statement within the company filings or reports.
Class Number of Common or Ordinary Shares.
Class Other increase or decrease relating to investing or financing activities, in the Operating Cash Flow section.
Class Other non-current assets that are not otherwise classified.
Class Other borrowings by the bank to fund its activities that cannot be identified by other specific items in the Liabilities section.
Class Other Capital Stock that is not otherwise classified.
Class Other cash payments for the direct cash flow.
Class Other cash receipts for the direct cash flow.
Class Other current assets that are not otherwise classified.
Class Short Term Borrowings that are not otherwise classified.
Class Other current liabilities = Total current liabilities - Payables and accrued Expenses - Current debt and capital lease obligaton - provisions, current - deferred liabilities, current
Class Represents fees and commissions earned from provide other services. This item is usually only available for bank industry.
Class A cost that occurred in a transaction, but will not be expensed until a future accounting period.
Class Other deposits that are not otherwise classified.
Class Other adjustments to stockholders' equity that is not otherwise classified.
Class Other equity instruments issued by the company that cannot be identified by other specific items in the Equity section.
Class Other cash flows relating to financing activities in the Operating Cash Flow section.
Class All other gain/loss from disposition of discontinued operations that are not otherwise classified
Class Impairments are considered to be permanent, which is a downward revaluation of fixed assets. If the sum of all estimated future cash flows is less than the carrying value of the asset, then the asset would be considered impaired and would have to be written down to its fair value. Once an asset is written down, it may only be written back up under very few circumstances. Usually the company uses the sum of undiscounted future cash flows to determine if the impairment should occur, and uses the sum of discounted future cash flows to make the impairment judgment. The impairment decision emphasizes on capital assets' future profit collection ability; This item is usually not available for bank and insurance industries.
Class Income or expense that comes from miscellaneous sources.
Class Sum of the carrying amounts of all intangible assets, excluding goodwill.
Class Other investment assets that from which interest is earned, not otherwise classified.
Class All other interest expense that is not otherwise classified
Class All other interest income that is not otherwise classified
Class Other non-current inventories not otherwise classified.
Class An item represents all the other investments or/and securities that cannot be defined into any category above. This item is typically available for the insurance industry.
Class Investments that are neither Investment in Financial Assets nor Long term equity investment, not expected to be cashed within a year.
Class This item is available for bank and insurance industries.
Class Reflects the carrying amount of any other unpaid loans, an asset of the bank.
Class Other loans between the customer and bank which cannot be identified by other specific items in the Debt section, due within the next 12 months or operating cycle.
Class Other loans between the customer and bank which cannot be identified by other specific items in the Debt section, due beyond the current operating cycle.
Class Total other loans between the customer and bank which cannot be identified by other specific items in the Debt section; in a Non- Differentiated Balance Sheet.
Class Items which adjusted back from net income but without real cash outflow or inflow.
Class Other non-current assets that are not otherwise classified.
Class This item is usually not available for bank and insurance industries.
Class All other non interest expense that is not otherwise classified
Class Usually available for the banking industry. This is Non-Interest Income that is not otherwise classified.
Class Other expenses of the company that cannot be identified by other specific items in the Non-Operating section.
Class Total other income and expense of the company that cannot be identified by other specific items in the Non-Operating section.
Class Other income of the company that cannot be identified by other specific items in the Non-Operating section.
Class The aggregate amount of operating expenses associated with normal operations. Will not include any gain, loss, benefit, or income; and its value reported by the company should be <0.
Class Total Other Operating Income- including interest income, dividend income and other types of operating income.
Class Any other cash inflows or outflows in the Operating Cash Flow section, not accounted for in the other specified items.
Class For transportation industry, this represents revenue from operation business excluding revenue of cargo and passengers. For utility industry, this represents any revenue generated other than electric, gas, and transportation. This item is usually available for transportation and utility industries.
Class Payables and Accrued Expenses that are not defined as Trade, Tax or Dividends related.
Class Other fixed assets not otherwise classified.
Class The Carrying amount as of the balance sheet date of other real estate, which may include real estate investments, real estate loans that qualify as investments in real estate, and premises that are no longer used in operations may also be included in real estate owned. This does not include real estate assets taken in settlement of troubled loans through surrender or foreclosure. This item is typically available for bank industry.
Class Other non-current receivables not otherwise classified.
Class Other reserves owned by the company that cannot be identified by other specific items in the Reserves section.
Class The aggregate amount of short term investments, which will be expired within one year that are not specifically classified as Available-for-Sale, Held-to-Maturity, nor Trading investments.
Class All other special charges that are not otherwise classified
Class Other costs in incurred in lieu of the employees that cannot be identified by other specific items in the Staff Costs section.
Class Any taxes that are not part of income taxes. This item is usually not available for bank and insurance industries.
Class Adjustments to the value of investments, excluding temporary write-downs.
Class Dividend paid to the preferred shareholders before the common stock shareholders.
Class Cash paid out for underwriting expenses, such as the acquisition of new and renewal insurance contracts, in operating cash flow, using the direct method. This item is usually only available for insurance industry
Class Reducing the book value of an asset because it is overvalued compared to the current market value.
Class A reduction in the value of an asset or earnings by the amount of an expense or loss.
Class Payment of reinsurance premium.
Class The sum of money an insurance company will pay to the policyholder or annuity holder in the event his or her policy is voluntarily terminated before its maturity or the insured event occurs.
Class A type of intangible asset, it provides an exclusive right to the patent holder to product or sell new inventions.
Class This balance sheet account includes all current payables and accrued expenses.
Class The sum of all payables owed and expected to be paid within one year or one operating cycle, including accounts payables, taxes payable, dividends payable and all other current payables.
Class Payment from a bank or insurance company to the lender who lends money or property based on the agreement, along with interest, at a predetermined date in the future.
Class A bill or invoice is a document requesting payment for an order previously supplied.
Class Cash paid for insurance and claims, streams of fixed payments over a specified period of time and other policy benefits, in the direct cash flow.
Class Cash received from dealing/trading contacts when the selling price is greater than the book value, in the direct cash flow.
Class Cash paid for other equity instruments.
Class Cash paid in a form of salaries or other benefits to employees of the company, in the direct cash flow.
Class Cash outlay for purchase of available-for-sale assets.
Class Cash outlay for purchase of financial assets designated at fair value.
Class Cash outlay for purchase of held-to-maturity investments.
Class Cash paid to suppliers when purchasing goods or services by the company, in the direct cash flow.
Class Cost of Goods Sold / Average Accounts Payables
Class The amount of pension and other (such as medical, dental and life insurance) postretirement benefit costs recognized during the period.
Class Total of the carrying values as of the balance sheet date of obligations incurred through that date and payable for obligations related to services received from employees, such as accrued salaries and bonuses, payroll taxes and fringe benefits.
Class Total of the carrying values as of the balance sheet date of obligations incurred through that date and payable for obligations related to services received from employees, such as accrued salaries and bonuses, payroll taxes and fringe benefits. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).
Class The expense that a company incurs each year by providing a pension plan for its employees. Major expenses in the pension cost include employer matching contributions and management fees.
Class Period constants for multi-period fields
Class Deposit accounts and placements that are deposited in a bank or other financial institution.
Class Costs that vary with and are primarily related to the acquisition of new and renewal insurance contracts. Also referred to as underwriting expenses.
Class Fees generated from issuing or renewing an auto insurance policy. This item is usually only available for insurance industry.
Class The aggregate amount of investment income comes from policyholder account and ceded insurance agreements. This item is usually only available for insurance industry.
Class The provision in current period for future policy benefits, claims, and claims settlement, which is under reinsurance arrangements. This item is usually only available for insurance industry.
Class The gross amount of provision in current period for future policyholder benefits, claims, and claims settlement, incurred in the claims settlement process before the effects of reinsurance arrangements. This item is usually only available for insurance industry.
Class Cash received from policyholder deposit investment activities in operating cash flow, using the direct method. This item is usually only available for insurance industry
Class Payments made or credits extended to the insured by the company, usually at the end of a policy year results in reducing the net insurance cost to the policyholder. Such dividends may be paid in cash to the insured or applied by the insured as reductions of the premiums due for the next policy year. This item is usually only available for insurance industry.
Class The total liability as of the balance sheet date of amounts due to policy holders, excluding future policy benefits and claims, including unpaid policy dividends, retrospective refunds, and undistributed earnings on participating business.
Class The periodic income payment provided to the annuitant by the insurance company, which is determined by the assumed interest rate (AIR) and other factors. This item is usually only available for insurance industry.
Class A loan issued by an insurance company that uses the cash value of a person's life insurance policy as collateral. This item is usually only available for insurance industry.
Class Accounting policy pertaining to an insurance entity's net liability for future benefits (for example, death, cash surrender value) to be paid to or on behalf of policyholders, describing the bases, methodologies and components of the reserve, and assumptions regarding estimates of expected investment yields, mortality, morbidity, terminations and expenses.
Class This is the simple average of the company's Annual Post Tax Margin over the last 5 years. Post tax margin is Post tax divided by total revenue for the same period.
Class Preferred securities that that firm treats as a liability. It includes convertible preferred stock or redeemable preferred stock.
Class Number of Preferred Shares.
Class Preferred stock (all issues) at par value, as reported within the Stockholder's Equity section of the balance sheet.
Class Pay for the amount of dividends declared or paid in the period to preferred shareholders or the amount for which the obligation to pay them dividends rose in the period.
Class The amount of dividends declared or paid in the period to preferred shareholders, or the amount for which the obligation to pay them dividends arose in the period. Preferred dividends are the amount required for the current year only, and not for any amount required in past years.
Class A class of ownership in a company that has a higher claim on the assets and earnings than common stock. Preferred stock generally has a dividend that must be paid out before dividends to common stockholders and the shares usually do not have voting rights.
Class The cash inflow from offering preferred stock.
Class This is preferred stock of a subsidiary, which belongs to the company's equity. This item is usually only available for utility industry.
Class The cash outflow to reacquire preferred stock during the period.
Class This item is usually only available for insurance industry.
Class Cash received from premium income in operating cash flow, using the direct method. This item is usually only available for insurance industry
Class The carrying amount as of the balance sheet date due the entity from agents insures, uncollected premiums and others.
Class Insurance premium tax is a tax paid by some insurance companies and insurance brokers that sell taxable insurance within the united kingdom. This item is typically available for the insurance industry.
Class Sum of the carrying amounts that are paid in advance for expenses, which will be charged against earnings in subsequent periods.
Class The unexpired portion of premiums paid to another insurer as a result of reinsurance arrangement as of the balance sheet date. This item is usually only available for insurance industry.
Class Reported income before the deduction or benefit of income taxes.
Class Refers to the ratio of pretax income to revenue. Morningstar calculates the ratio by using the underlying data reported in the company filings or reports: Pretax Income / Revenue.
Class This is the simple average of the company's Annual Pre Tax Margin over the last 5 years. Pre tax margin is Pre tax divided by total revenue for the same period.
Class The treasury stock number of preferred shares. This represents the number of preferred shares owned by the company as a result of share repurchase programs or donations.
Class Gain/Loss on the disposal of the investment.
Class Schedule of revenue by reporting categories or types of financial instruments, including derivatives but excluding dividends and interests, from trading for own account by broker dealers. This item is usually only available for bank industry.
Class Cash inflow from sale of available-for-sale financial assets.
Class Cash inflow from sale of financial assets designated at fair value.
Class Cash inflow from sale of held-to-maturity investment securities.
Class Any cash received from government in relation to grants, in the Financing Cash Flow section.
Class Any cash received from government in relation to grants, in the Investing Cash Flow section.
Class The cash inflow from issuance of warrants.
Class Cash inflow from the issuance of other equity instruments (like common limited partners units) during the financial period.
Class The cash inflow from borrowing money or property for a bank or insurance company.
Class The cash inflow associated with the amount received from holders exercising their stock options.
Class The aggregate amount change of (1) the lending of excess federal funds to another commercial bank requiring such for its legal reserve requirements and (2) securities purchased under agreements to resell. This item is usually only available for bank industry.
Class The net change on interest-bearing deposits in other financial institutions for relatively short periods of time including, for example, certificates of deposits.
Class Professional and contract service expense includes cost reimbursements for support services related to contracted projects, outsourced management, technical and staff support. This item is usually only available for bank industry.
Class This is the simple average of the company's Annual Net Profit Margin over the last 5 years. Net profit margin is post tax income divided by total revenue for the same period.
Class The difference between the sale price or salvage price and the book value of an asset that was sold or retired during the reporting period.
Class Costs associated with publicizing a good or need for sale. This category includes only expenses, which are specific as promotion, or advertising expenses.
Class Tangible assets that are held by an entity for use in the production or supply of goods and services, for rental to others, or for administrative purposes and that are expected to provide economic benefit for more than one year. This item is available for manufacturing, bank and transportation industries.
Class Premiums earned for all property and casualty insurance assumed from other insurers as a result of reinsurance arrangements. This item is usually only available for bank industry.
Class The claims made under the liability insurance in order to protect the assets of a business when it is caused by an injury or damage.
Class A non-cash adjustment for total provision and write off on assets & liabilities.
Class Amount of the current period expense charged against operations, the offset which is generally to the allowance for doubtful accounts for the purpose of reducing receivables, including notes receivable, to an amount that approximates their net realizable value (the amount expected to be collected). The category includes provision for loan losses, provision for any doubtful account receivable, and bad debt expenses. This item is usually not available for bank and insurance industries.
Class The amount of current expense charged in order to prepare for the disposal of discontinued operations.
Class The sum of the periodic provision charged to earnings, based on an assessment of uncollectible from the counterparty on account of loan, lease or other credit losses, to reduce these accounts to the amount that approximates their net realizable value. This item is usually only available for bank industry.
Class Provisions are created to protect the interests of one or both parties named in a contract or legal document, which is a preparatory action or measure. Current provision is expired within one accounting period.
Class Individual parts purchased in order to complete a finished product.
Class Represents the payment or accrual (net of fare revenues) to other transit agencies, public or private, for providing transportation service and purchased transportation (PT) fare revenues. This item is usually only available for transportation industry.
Class All the purchases of business including business acquisitions, investment in subsidiary; investing in affiliated companies, and join venture.
Class Refers to all purchases of equity securities; equity securities includes information about ownership interests or the right to acquire ownership interests in corporations and other legal entities. The ownership interest is represented by shares of common or preferred stock, convertible securities, stock rights, or stock warrants.
Class All purchases of fixed maturity securities. Fixed maturity securities represent investments in debt securities having predetermined or determinable maturity dates.
Class The amount of capital outlays undertaken to increase, construct or improve intangible assets.
Class All purchases of investments, including both long term and short term.
Class Purchase of joint venture/associates (investment below 50%).
Class All purchases of long-term investments that a company intends to hold for more than a year, which may include stocks, bonds, and real estate.
Class The amount of capital outlays undertaken to increase, construct or improve capital assets. This category includes property, plant equipment, furniture, fixed assets, buildings, and improvement.
Class All purchases of short-term investments that a company has made that will expire within one year. Examples include marketable securities, commodities, money market instruments, and options.
Class Purchase of subsidiaries or interest in subsidiaries (investments 51% and above).
Class The amount of capital outlays undertaken to increase, construct or improve technology.
Class Refers to the ratio of liquid assets to Current Liabilities. Morningstar calculates the ratio by using the underlying data reported in the Balance Sheet within the company filings or reports: ( Cash, Cash Equivalents, and ShortTerm Investments + Receivables ) / Current Liabilities.
Class Carrying amount as of the balance sheet data of unprocessed items to be consumed in the manufacturing or production process. This item is available for manufacturing and mining industries.
Class The book value of investments in real estate joint ventures including direct and indirect investments. This item is usually only available for insurance industry.
Class Land and buildings which are held as inventory, normally by real estate companies or income trusts.
Class Held real estate investments with the purpose of being sold. This includes direct and indirect investments. This item is usually only available for insurance industry.
Class The amount by which an asset's selling price exceeds its initial purchase price is called capital gain. A realized capital gain is when it has been sold at a profit. This item is usually not available for bank and insurance industries.
Class The gains and losses included in earnings that represent the difference between the sale price and the carrying value of loans and leases that were sold during the reporting period. This element refers to the gain (loss) and not to the cash proceeds of the sales. This element is a non-cash adjustment to net income when calculating net cash generated by operating activities using the indirect method. This item is usually only available for bank industry.
Class Payment received from customers in the Direct Cash Flow.
Class Cash received from governments in the form of grants in the Direct Cash Flow.
Class A provision relating to a written agreement to receive money at a specified future date(s) (within one year from the reporting date or the normal operating cycle, whichever is longer), consisting of principal as well as any accrued interest).
Class The sum of all receivables owed by customers and affiliates within one year, including accounts receivable, notes receivable, premiums receivable, and other current receivables.
Class Revenue / Average Accounts Receivables
Class The Cost Of Revenue plus Depreciation, Depletion & Amortization from the IncomeStatement; minus Depreciation, Depletion & Amortization from the Cash Flow Statement
Class Is Depreciation, Depletion & Amortization from the Cash Flow Statement
Class Type of preferred stock which may be bought back by the issuing company on a specified date or after a specified period of notice.
Class The five-year growth rate of dividends per share, calculated using regression analysis.
Class The five-year growth rate of operating revenue, calculated using regression analysis.
Class Carrying amount as of the balance sheet date of capitalized costs of regulated entities that are expected to be recovered through revenue sources over one year or beyond the normal operating cycle.
Class The amount for the individual regulatory noncurrent liability as itemized in a table of regulatory noncurrent liabilities as of the end of the period. Such things as the costs of energy efficiency programs and low-income energy assistances programs and deferred fuel. This item is usually only available for utility industry.
Class Cash received from reinsurance income or other recoveries income in operating cash flow, using the direct method. This item is usually only available for insurance industry
Class Reinsurance asset is insurance that is purchased by an insurance company from another insurance company.
Class The carrying amount as of the balance sheet date of the known and estimated amounts owed to insurers under reinsurance treaties or other arrangements. This item is usually only available for insurance industry.
Class The sum for all reinsurance arrangements of the known and estimated amount receivable as of the balance sheet date from a given reinsurers for claims paid or incurred by the ceding insurer and associated claims settlement expenses for each reinsurance arrangement (or, the sum of all cases determined individually, likely applying different assumptions to each arrangement). This item is usually only available for insurance industry.
Class The amount of benefits the ceding insurer expects to recover on insurance policies ceded to other insurance entities as of the balance sheet date for all guaranteed benefit types. It includes estimated amounts for claims incurred but not reported, and policy benefits, net of any related valuation allowance.
Class The recoverable currently due from reinsurers for ceded paid losses. This item is usually only available for the insurance industry.
Class The recoverable currently due from reinsurers for unpaid losses. This item is usually only available for the insurance industry.
Class Claim on the reinsurance company and take the benefits.
Class Income/Expense due to recoveries from reinsurers for insurance liabilities.
Class Income/Expense due to recoveries from reinsurers for Investment Contracts.
Class Accrued claims with reinsurance companies.
Class Accumulated share of insurance contract of reinsurance.
Class Rent fees are the cost of occupying space during the accounting period. Landing fees are a change paid to an airport company for landing at a particular airport. This item is not available for insurance industry.
Class A non-cash adjustment relating to restructuring costs.
Class The cash outflow to repay lease financing during the period.
Class Payments to Settle Long Term Debt plus Payments to Settle Short Term Debt.
Class Payments for Common Stock plus Payments for Preferred Stock.
Class The aggregate amount of research and development expenses.
Class Expenses that may be directed toward the discovery of new facts, natural laws, or phenomena without regard to the immediate commercial application to which the results may be put or as costs directed toward more specific goals such as product improvement or the perfection and improvement of processes or techniques of production.
Class The carrying amounts of cash and cash equivalent items which are restricted as to withdrawal or usage. This item is available for bank and insurance industries.
Class The cash and investments whose use in whole or in part is restricted for the long-term, generally by contractual agreements or regulatory requirements. This item is usually only available for bank industry.
Class The carrying amounts of cash and cash equivalent items, which are restricted as to withdrawal or usage. Restrictions may include legally restricted deposits held as compensating balances against short-term borrowing arrangements, contracts entered into with others, or entity statements of intention with regard to particular deposits; however, time deposits and short-term certificates of deposit are not generally included in legally restricted deposits. Excludes compensating balance arrangements that are not agreements, which legally restrict the use of cash amounts shown on the balance sheet. For a classified balance sheet, represents the current portion only (the non-current portion has a separate concept); for an unclassified balance sheet represents the entire amount. This item is usually not available for bank and insurance industries.
Class Shares of stock for which sale is contractually or governmentally restricted for a given period of time. Stock that is acquired through an employee stock option plan or other private means may not be transferred. Restricted stock must be traded in compliance with special SEC regulations.
Class Investments whose use is restricted in whole or in part, generally by contractual agreements or regulatory requirements. This item is usually only available for bank industry.
Class Income related to restructuring, merger, or acquisitions. This item is usually not available for bank and insurance industries.
Class Relates to restructuring, merger, or acquisitions for non-operating activities. A restructuring charge might be incurred in the process of laying off employees, closing manufacturing plants, or shifting production to a new location. Merger - When two firms, often of about the same size, agree to go forward as a single new company rather than remain separately owned and operated. Acquisition - When one company takes over another and clearly establishes itself as the new owner.
Class Expenses are related to restructuring, merger, or acquisitions. Restructuring expenses are charges associated with the consolidation and relocation of operations, disposition or abandonment of operations or productive assets. Merger and acquisition expenses are the amount of costs of a business combination including legal, accounting, and other costs that were charged to expense during the period.
Class The cumulative net income of the company from the date of its inception (or reorganization) to the date of the financial statement less the cumulative distributions to shareholders either directly (dividends) or indirectly (treasury stock).
Class The growth in the company's revenue on a percentage basis. Morningstar calculates the growth percentage based on the underlying revenue data reported in the Income Statement within the company filings or reports.
Class Revenue is from transporting cargo and freight between locations. This item is usually only available for transportation industry.
Class A transportation carrier's fare revenue is recognized in the period from carrying passengers between destinations. This item is usually only available for transportation industry.
Class Net Income / Average Total Assets
Class This is the simple average of the company's ROA over the last 5 years. Return on asset is calculated by dividing a company's annual earnings by its average total assets.
Class Net Income / Average Total Common Equity
Class This is the simple average of the company's ROE over the last 5 years. Return on equity reveals how much profit a company has earned in comparison to the total amount of shareholder equity found on the balance sheet.
Class Net Income / (Total Equity + Long-term Debt and Capital Lease Obligation + Short-term Debt and Capital Lease Obligation)
Class All salary, wages, compensation, management fees, and employee benefit expenses.
Class Proceeds received from selling a business including proceeds from a subsidiary, and proceeds from an affiliated company.
Class The amount of capital inflow from the sale of all kinds of intangible assets.
Class Proceeds received from selling all kind of investments, including both long term and short term.
Class Cash inflow from the disposal of joint venture/associates (investment below 50%).
Class Proceeds received from selling long-term investments.
Class Proceeds from selling any fixed assets such as property, plant and equipment, which also includes retirement of equipment.
Class Proceeds received from selling short-term investments; such as marketable securities, treasury bills; certificates of deposit, banker's acceptances, money market investments, commercial paper, Eurodollars, repurchase agreements, collateral investments, temporary investments.
Class Cash inflow from the disposal of any subsidiaries.
Class The amount of capital inflow from the sale of technology.
Class Proceeds from the sale of all equity securities, which represent investments in common and preferred stocks and other forms of securities that provide ownership interests in a corporation.
Class Proceeds from the sale of fixed maturity securities, which represent investments in debt securities having predetermined or determinable maturity dates.
Class Refers to the ratio of Revenue to Employees. Morningstar calculates the ratio by using the underlying data reported in the company filings or reports: Revenue / Employee Number.
Class Income/Loss from Securities and Activities
Class The gradual elimination of a liability, such as a mortgage, in regular payments over a specified period of time. Such payments must be sufficient to cover both principal and interest.
Class Asset, often applicable to Banks, which refers to the aggregate amount of all securities and investments.
Class The carrying value as of the balance sheet date of the liabilities collateral securities loaned to other broker-dealers. Borrowers of securities generally are required to provide collateral to the lenders of securities, commonly cash but sometimes other securities or standby letters of credit, with a value slightly higher than that of the securities borrowed.
Class The amount payable for lending securities. This item is usually only available for insurance industry.
Class The carrying value as of the balance sheet date of securities loaned to other broker dealers, typically used by such parties to cover short sales, secured by cash or other securities furnished by such parties until the borrowing is closed.
Class The carrying value of funds outstanding loaned in the form of security resale agreements if the agreement requires the purchaser to resell the identical security purchased or a security that meets the definition of "substantially the same" in the case of a dollar roll. Also includes purchases of participations in pools of securities that are subject to a resale agreement.
Class The securities borrowed or on loan, which is the temporary loan of securities by a lender to a borrower in exchange for cash. This item is usually only available for bank industry.
Class Definition of the SecurityReference class
Class Represent obligations of the company to deliver the specified security at the contracted price and, thereby, create a liability to purchase the security in the market at prevailing prices.
Class The aggregate total amount of expenses directly related to the marketing or selling of products or services.
Class Expenses recognized in the period that are directly related to the selling and distribution of products or services.
Class The aggregate total costs related to selling a firm's product and services, as well as all other general and administrative expenses. Selling expenses are those directly related to the company's efforts to generate sales (e.g., sales salaries, commissions, advertising, delivery expenses). General and administrative expenses are expenses related to general administration of the company's operation (e.g., officers and office salaries, office supplies, telephone, accounting and legal services, and business licenses and fees).
Class The fair value of the assets held by the company for the benefit of separate account policyholders.
Class Refers to revenue that is generated that is not part of typical operations.
Class Includes any service charges on following accounts: Demand Deposit; Checking account; Savings account; Deposit in foreign offices; ESCROW accounts; Money Market Certificates & Deposit accounts, CDs (Negotiable Certificates of Deposits); NOW Accounts (Negotiable Order of Withdrawal); IRAs (Individual Retirement Accounts). This item is usually only available for bank industry.
Class Stock based expenses that occur in normal activities.
Class On the Income Statement; The portion of a firm that is either directly or indirectly controlled by the parent, but not consolidated with the parent for purposes of the financial statements.
Class The number of authorized shares that is sold to and held by the shareholders of a company, regardless of whether they are insiders, institutional investors or the general public. Unlike shares that are held as treasury stock, shares that have been retired are not included in this figure. The amount of issued shares can be all or part of the total amount of authorized shares of a corporation.
Class A non-cash adjustment for share of associates' income in respect of operating activities.
Class Share of profit from joint ventures and associates, accounted for in the Operating section.
Class Income from equity investments in the Non-Operating section.
Class The cash inflow from a debt initially having maturity due within one year or the normal operating cycle, if longer.
Class The cash outflow for a borrowing having initial term of repayment within one year or the normal operating cycle, if longer.
Class The current assets section of a company's balance sheet that contains the investments that a company holds with the purpose for trading.
Class The current assets section of a company's balance sheet that contains the investments that a company has made that will expire at a fixed date within one year.
Class The current assets section of a company's balance sheet that contains the investments that a company can trade at any moment.
Class Benefits paid to the employees in respect of their work.
Class Special expenses that are either infrequent or unusual.
Class Earnings or losses attributable to occurrences or actions by the firm that is either infrequent or unusual.
Class Special income that is either infrequent or unusual.
Class Total staff cost which is paid to the employees that is not part of Selling, General, and Administration expense.
Class Value of stock issued during the period as a result of any share-based compensation plan other than an employee stock ownership plan (ESOP).
Class The cost to the company for granting stock options to reward employees.
Class The residual interest in the assets of the enterprise that remains after deducting its liabilities. Equity is increased by owners' investments and by comprehensive income, and it is reduced by distributions to the owners.
Class Loans made, insured, or guaranteed under any program authorized by the Higher Education Act. This loan is used for education purposes. This item is usually only available for bank industry.
Class The total carrying value of securities loaned to other broker dealers, typically used by such parties to cover short sales, secured by cash or other securities furnished by such parties until the borrowing is closed; in a Non-Differentiated Balance Sheet.
Class The company's total book value less the value of any intangible assets. Methodology: Common Stock Equity minus Goodwill and Other Intangible Assets
Class Sum of total tax assets in a Non-Differentiated Balance Sheet, includes Tax Receivables and Deferred Tax Assets.
Class Tax effect of the usual items
Class Carrying amount due within one year of the balance sheet date (or one operating cycle, if longer) from tax authorities as of the balance sheet date representing refunds of overpayments or recoveries based on agreed-upon resolutions of disputes, and current deferred tax assets.
Class Carrying amount due within one year of the balance sheet date (or one operating cycle, if longer) from tax authorities as of the balance sheet date representing refunds of overpayments or recoveries based on agreed-upon resolutions of disputes. This item is usually not available for bank industry.
Class Total tax paid or received on operating activities.
Class Tax paid/refund related to operating activities, for the direct cash flow.
Class The earnings attributable to the tax loss carry forward (during the reporting period).
Class The earnings from any tax loss carry forward (in the reporting period).
Class Include any taxes on income, net of any investment tax credits for the current accounting period.
Class Refers to the ratio of tax provision to pretax income. Morningstar calculates the ratio by using the underlying data reported in the company filings or reports: Tax Provision / Pretax Income. [Note: Valid only when positive pretax income, and positive tax expense (not tax benefit)]
Class Tax rate used for Morningstar calculations.
Class In balance sheet, it means the aggregate amount of time deposits, including certificates of deposits, individual retirement accounts and open accounts. In income statement, it represents interest earned on deposits that have to stay in the bank for a certain period of time before they can be collected without sustaining a penalty. Usually includes certificates of deposits, individual retirement accounts and open accounts. This item is usually only available for bank industry.
Class This item is typically available for bank industry. On the balance sheet, the aggregate amount of time deposits, including certificates of deposits, individual retirement accounts and open accounts. On the income statement, it represents interest earned on deposits that have to stay in the bank for a certain period of time before they can be collected without sustaining a penalty. Usually includes certificates of deposits, individual retirement accounts and open accounts.
Class Sum of all adjustments back from net income but without real cash outflow or inflow.
Class The aggregate amount of probable future economic benefits obtained or controlled by a particular enterprise as a result of past transactions or events.
Class Stockholder's Equity plus Long Term Debt.
Class All borrowings incurred by the company including debt and capital lease obligations.
Class Refers to the ratio of Current Debt and Long Term Debt to Common Equity. Morningstar calculates the ratio by using the underlying data reported in the Balance Sheet within the company filings or reports: (Current Debt And Current Capital Lease Obligation + Long-Term Debt And Long-Term Capital Lease Obligation / Common Equity. [Note: Common Equity = Total Shareholder's Equity - Preferred Stock]
Class Revenue received by a firm but not yet reported as income. This item is usually only available for utility industry.
Class A liability account which represents the total amount of funds deposited.
Class Total amount paid in dividends to equity securities investors.
Class Total amount paid in dividends to Non-Equity securities investors.
Class Total Dividend Per Share is cash dividends and special cash dividends paid per share over a certain period of time
Class Total Equity equals Stockholder's Equity+ minority interest.
Class Residual interest, gross of minority interest, that remains in the assets of the enterprise after deducting its liabilities. Equity is increased by owners' investments and by comprehensive income, and it is reduced by distributions to the owners.
Class The sum of operating expense and cost of revenue. If the company does not give the reported number, it will be calculated by adding operating expense and cost of revenue.
Class Represents the total amount of long-term capital leases that must be paid within the next accounting period for a Non- Differentiated Balance Sheet. Capital lease obligations are contractual obligations that arise from obtaining the use of property or equipment via a capital lease contract.
Class Asset that refers to the sum of all available for sale securities and other investments often reported on the balance sheet of insurance firms.
Class Probable future sacrifices of economic benefits arising from present obligations of an enterprise to transfer assets or provide services to others in the future as a result of past transactions or events.
Class Probable future sacrifices of economic benefits arising from present obligations of an enterprise to transfer assets or provide services to others in the future as a result of past transactions or events, excluding minority interest.
Class The sum of the money market investments held by a bank's depositors, which are FDIC insured.
Class Sum of the carrying amounts as of the balance sheet date of all assets that are expected to be realized in cash, sold or consumed after one year or beyond the normal operating cycle, if longer.
Class Total obligations incurred as part of normal operations that is expected to be repaid beyond the following twelve months or one business cycle.
Class Total obligations, net minority interest, incurred as part of normal operations that is expected to be repaid beyond the following twelve months or one business cycle.
Class Any other finance cost which is not clearly defined in the Non-Operating section.
Class Ownership interest of different classes of partners in the publicly listed limited partnership or master limited partnership. Partners include general, limited and preferred partners.
Class Premiums earned is the portion of an insurance written premium which is considered "earned" by the insurer, based on the part of the policy period that the insurance has been in effect, and during which the insurer has been exposed to loss.
Class All revenues, sales and income that the company deems as a total sum of all of their income as reported in the company's income statement. Bank: Total Revenue = Net Interest Income + Non-Interest Income.
Class The sum of Tier 1 and Tier 2 Capital. Tier 1 capital consists of common shareholders equity, perpetual preferred shareholders equity with non-cumulative dividends, retained earnings, and minority interests in the equity accounts of consolidated subsidiaries. Tier 2 capital consists of subordinated debt, intermediate-term preferred stock, cumulative and long-term preferred stock, and a portion of a banks allowance for loan and lease losses.
Class A liability that reflects the taxes owed to federal, state, and local tax authorities. It is the carrying value as of the balance sheet date of obligations incurred and payable for statutory income, sales, use, payroll, excise, real, property and other taxes.
Class The sum of all the identifiable operating and non-operating unusual items.
Class Total unusual items including Negative Goodwill.
Class Sum of all non-current payables and accrued expenses.
Class Amounts due from customers or clients, more than one year from the balance sheet date, for goods or services that have been delivered or sold in the normal course of business, or other receivables.
Class Total carrying amount of total trading, financial liabilities and debt in a non-differentiated balance sheet.
Class This will serve as the "parent" value to AccountsReceivable (DataId 23001) and OtherReceivables (DataId 23342) for all company financials reported in the IFRS GAAP.
Class Trading account assets are bought and held principally for the purpose of selling them in the near term (thus held for only a short period of time). Unrealized holding gains and losses for trading securities are included in earnings.
Class A broker-dealer or other financial entity may buy and sell securities exclusively for its own account, sometimes referred to as proprietary trading. The profit or loss is measured by the difference between the acquisition cost and the selling price or current market or fair value. The net gain or loss, includes both realized and unrealized, from trading cash instruments, equities and derivative contracts (including commodity contracts) that has been recognized during the accounting period for the broker dealer or other financial entity's own account. This item is typically available for bank industry.
Class The carrying amount of liabilities as of the balance sheet date that pertain to principal and customer trading transactions, or which may be incurred with the objective of generating a profit from short-term fluctuations in price as part of an entity's market-making, hedging and proprietary trading. Examples include short positions in securities, derivatives and commodities, obligations under repurchase agreements, and securities borrowed arrangements.
Class The total of financial instruments that are bought and held principally for the purpose of selling them in the near term (thus held for only a short period of time) or for debt and equity securities formerly categorized as available-for-sale or held-to-maturity which the company held as of the date it opted to account for such securities at fair value.
Class Revenue from operations of public mass transportation systems (rapid transit, subway, bus, street railway, and commuter rail services), such as fares, charter fees, advertising income, and other operations revenues.
Class Investments backed by the central government, it usually carries less risk than other investments.
Class Number of Treasury Shares.
Class The portion of shares that a company keeps in their own treasury. Treasury stock may have come from a repurchase or buyback from shareholders; or it may have never been issued to the public in the first place. These shares don't pay dividends, have no voting rights, and are not included in shares outstanding calculations.
Class Bank manages funds on behalf of its customers through the operation of various trust accounts. Any fees earned through managing those funds are called trust fees, which are recognized when earned. This item is typically available for bank industry.
Class Preferred security issued by a trust created by the company, that is treated as a long-term liability.
Class This relates to any distributions and earning adjustments due to Trust Preferred Securities issued by the company and its subsidiaries.
Class
Class Revenues that are not currently billed from the customer under the terms of the contract. This item is usually only available for utility industry.
Class Other current assets owned by the company that cannot be identified by other specific items in the Current Assets section.
Class Also known as Policy Acquisition Costs; and reported by insurance companies. The cost incurred by an insurer when deciding whether to accept or decline a risk; may include meetings with the insureds or brokers, actuarial review of loss history, or physical inspections of exposures. Also, expenses deducted from insurance company revenues (including incurred losses and acquisition costs) to determine underwriting profit.
Class Income received but not yet earned, it represents the unearned amount that is netted against the total loan.
Class Carrying amount of premiums written on insurance contracts that have not been earned as of the balance sheet date.
Class Liability amount that reflects claims that are expected based upon statistical projections, but which have not been reported to the insurer.
Class A profit or loss that results from holding onto an asset rather than cashing it in and officially taking the profit or loss.
Class The increases (decreases) in the market value of unsold securities whose gains (losses) were included in earnings.
Class Unrealized gains/losses incurred by the company in the Non-Operating section.
Class The gross gains and losses on derivatives. This item is usually only available for insurance industry.
Class Definition of the ValuationRatios class
Class This is the portion under Staff Costs that represents salary paid to the employees in respect of their work.
Class The amount for a facility and plant that provides water which might include wells, reservoirs, pumping stations, and control facilities; and waste water systems which includes the waste treatment and disposal facility and equipment. This item is usually only available for utility industry.
Class Current Assets minus Current Liabilities. This item is usually not available for bank and insurance industries.
Class Work, or goods, in the process of being fabricated or manufactured but not yet completed as finished goods. This item is usually available for manufacturing and mining industries.
Class An amount paid in respect of work performed by entity.
Class Reducing the book value of an asset because it is overvalued compared to the current market value.
Class A reduction in the value of an asset or earnings by the amount of an expense or loss.
See Also