1
Fundamentals
Normalized income statement, balance sheet and cash flow by period.
SEC EDGAR · 2007 · Daily · Search · Excel · API
Commercial & Industrial
Balance Sheet
| Field | Label | Unit | Description |
|---|---|---|---|
| TotalAssets | Total Assets | Sum of the carrying amounts as of the balance sheet date of all assets that are recognized. Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events. | |
| TotalLiabilities | Total Liabilities | Sum of the carrying amounts as of the balance sheet date of all liabilities that are recognized. Liabilities are probable future sacrifices of economic benefits arising from present obligations of an entity to transfer assets or provide services to other entities in the future. | |
| CommitmentsContingencies | Commitments and Contingencies | Represents the caption on the face of the balance sheet to indicate that the entity has entered into (1) purchase or supply arrangements that will require expending a portion of its resources to meet the terms thereof, and (2) is exposed to potential losses or, less frequently, gains, arising from (a) possible claims against a company's resources due to future performance under contract terms, and (b) possible losses or likely gains from uncertainties that will ultimately be resolved when one or more future events that are deemed likely to occur do occur or fail to occur. | |
| TotalLiabilitiesEquity | Total Liabilities and Equity | Total of all Liabilities and Equity items. |
Current Assets
| Field | Label | Unit | Description |
|---|---|---|---|
| CashEquivalents | Cash and Equivalents | Amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes 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. Excludes cash and cash equivalents within disposal group and discontinued operation. | |
| ShortTermInvestments | Short-Term Investments | Investments which are intended to be sold in the short term (usually less than one year or the normal operating cycle, whichever is longer) including trading securities, available-for-sale securities, held-to-maturity securities, and other short-term investments not otherwise listed in the existing taxonomy. | |
| DerivativeAssetsCurrent | Derivative Assets, Current | Carrying amount as of the balance sheet date of the asset arising from derivative instruments and hedging activities, which are expected to be converted into cash or otherwise disposed of within a year or the normal operating cycle, if longer. | |
| RestrictedCashInvestments | Restricted Cash and Investments | The current cash, cash equivalents and investments that 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. | |
| TradeReceivables | Trade Receivables | Amount due from customers or clients, within one year of the balance sheet date (or the normal operating cycle, whichever is longer), for goods or services (including trade receivables) that have been delivered or sold in the normal course of business, reduced to the estimated net realizable fair value by an allowance established by the entity of the amount it deems uncertain of collection. | |
| FinancingReceivables | Financing Receivables | An amount representing an agreement for an unconditional promise by the maker to pay the Company (holder) a definite sum of money within one year from the balance sheet date (or the normal operating cycle, whichever is longer), net of any write-downs taken for collection uncertainty on the part of the holder. Such amount may include accrued interest receivable in accordance with the terms of the debt. The debt also may contain provisions and related items including a discount or premium, payable on demand, secured, or unsecured, interest bearing or noninterest bearing, among a myriad of other features and characteristics. This amount does not include amounts related to receivables held-for-sale. | |
| OtherReceivables | Other Receivables | Amount due other than from customers or clients, within one year of the balance sheet date (or the normal operating cycle, whichever is longer). | |
| DueFromRelatedPartiesCurrent | Due from Related Parties, Current | The aggregate amount of receivables to be collected from related parties where one party can exercise control or significant influence over another party; including affiliates, owners or officers and their immediate families, pension trusts, and so forth, at the financial statement date. which are usually due within one year (or one business cycle). | |
| Inventories | Inventories | Carrying amount (lower of cost or market) as of the balance sheet date of inventories less all valuation and other allowances. Excludes noncurrent inventory balances (expected to remain on hand past one year or one operating cycle, if longer). | |
| DeferredTaxAssetsCurrent | Deferred Tax Assets, Current | Amount after allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences and carryforwards, net of deferred tax liability attributable to taxable temporary differences expected to be realized or consumed within one year or operating cycle, if longer. | |
| DivestmentAssetsCurrent | Divestment Assets, Current | The aggregate value (measured at the lower of net carrying value or fair value less cost of disposal) for current assets (assets with expected useful life shorter than one year or one operating cycle, whichever is longer) of a disposal group, including a component of the entity (discontinued operation), to be sold or that has subsequently been disposed of through sale, as of the financial statement date. | |
| PrepaidExpensesOtherCurrentAssets | Prepaid Expenses and Other Current Assets | The total of the amounts paid in advance for capitalized costs that will be expensed with the passage of time or the occurrence of a triggering event, and will be charged against earnings within one year or the normal operating cycle, if longer, and the aggregate carrying amount of current assets, as of the balance sheet date, not separately presented elsewhere in the balance sheet. Current assets are expected to be realized or consumed within one year (or the normal operating cycle, if longer). | |
| TotalCurrentAssets | Total Current Assets | 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 within one year (or the normal operating cycle, if longer). Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events. |
Noncurrent Assets
| Field | Label | Unit | Description |
|---|---|---|---|
| PropertyPlantEquipment | Property, Plant and Equipment | Amount, before accumulated depreciation, depletion and amortization, of long-lived physical assets used in the normal conduct of business and not intended for resale. Examples include, but are not limited to, land, buildings, machinery and equipment, office equipment, furniture and fixtures, and computer equipment. If no depreciation is presented in the financial statement, this value will reflect the as-reported net property, plant and equipment. | |
| AccumulatedDepreciation | Accumulated Depreciation | The cumulative amount of depreciation, depletion and amortization (related to property, plant and equipment, but not including land) that has been recognized in the income statement. | |
| PropertyPlantEquipmentNet | Property, Plant and Equipment, Net | Amount, net of accumulated depreciation, depletion and amortization, of long-lived physical assets used in the normal conduct of business and not intended for resale. Examples include, but are not limited to, land, buildings, machinery and equipment, office equipment, furniture and fixtures, and computer equipment. | |
| RightOfUseAssets | Right-Of-Use Assets | Amount of lessee's right to use underlying asset under operating lease. | |
| LongTermInvestments | Long-Term Investments | The total amount of investments that are intended to be held for an extended period of time (longer than one operating cycle). | |
| ReceivablesNoncurrent | Receivables, Noncurrent | The aggregate of 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 and an amount representing an agreement for an unconditional promise by the maker to pay the Company (holder) a definite sum of money at a future date more than one year from the balance sheet date, reduced to their estimated net realizable fair value by an allowance established by the Company of the amount it deems uncertain of collection and net of any write-downs taken for collection uncertainty on the part of the holder, respectively. | |
| DerivativeAssetsNoncurrent | Derivative Assets, Noncurrent | Carrying amount as of the balance sheet date of the assets arising from derivative contracts and hedging activities, which are expected to be converted into cash or otherwise disposed of after a year or beyond the normal operating cycle, if longer. | |
| InventoriesNoncurrent | Inventories, Noncurrent | Inventories not expected to be converted to cash, sold or exchanged within the normal operating cycle. | |
| RestrictedCashInvestmentsNoncurrent | Restricted Cash and Investments, Noncurrent | The noncurrent cash, cash equivalents and investments that is restricted as to withdrawal or usage. Restrictions may include legally restricted deposits held as compensating balances against borrowing arrangements, contracts entered into with others, or entity statements of intention with regard to particular deposits classified as long-term; that is not expected to be released from such existing restrictions within one year of the balance sheet date or operating cycle, whichever is longer. Excludes compensating balance arrangements that are not agreements which legally restrict the use of cash amounts shown on the balance sheet. Includes noncurrent cash equivalents and investments that are similarly restricted as to withdrawal, usage or disposal. | |
| Goodwill | Goodwill | Carrying amount as of the balance sheet date, which is the cumulative amount paid and (if applicable) the fair value of any noncontrolling interest in the acquiree, adjusted for any amortization recognized prior to the adoption of any changes in generally accepted accounting principles (as applicable) and for any impairment charges, in excess of the fair value of net assets acquired in one or more business combination transactions. | |
| IntangibleAssetsNet | Intangible Assets, Net | Sum of the carrying amounts of all intangible assets, excluding goodwill, as of the balance sheet date, net of accumulated amortization and impairment charges. | |
| DeferredTaxAssetsNoncurrent | Deferred Tax Assets, Noncurrent | Amount after allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences and carryforwards, net of deferred tax liability attributable to taxable temporary differences expected to be realized or consumed after one year (or the normal operating cycle, if longer). | |
| OverfundedPensionPostRetirementAssets | Overfunded Pension and Post-Retirement Assets | The amount for overfunded plans recognized in the balance sheet as a noncurrent asset associated with a defined benefit pension plan or other postretirement defined benefit plan. | |
| DivestmentAssetsNoncurrent | Divestment Assets, Noncurrent | The aggregate value (measured at the lower of net carrying value or fair value less cost of disposal) for noncurrent assets (assets with expected useful life longer than one year or one operating cycle, whichever is longer) of a disposal group, including a component of the entity (discontinued operation), to be sold or that has subsequently been disposed of through sale, as of the financial statement date. | |
| OtherAssets | Other Assets | Aggregate carrying amount, as of the balance sheet date, of noncurrent assets that are not appropriately classified elsewhere in the balance sheet. Noncurrent assets are expected to be realized or consumed after one year (or the normal operating cycle, if longer). |
Current Liabilities
| Field | Label | Unit | Description |
|---|---|---|---|
| AccountsPayable | Accounts Payable | Sum of the carrying values as of the balance sheet date of obligations incurred through that date and due within one year (or the operating cycle, if longer), including liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received, taxes, interest, rent and utilities, accrued salaries and bonuses, payroll taxes and fringe benefits. | |
| TaxesPayableCurrent | Taxes Payable, Current | 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. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer). | |
| DividendsPayable | Dividends Payable | Carrying value as of the balance sheet date of dividends declared but unpaid on equity securities issued by the entity and outstanding. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer). | |
| DeferredRevenueCurrent | Deferred Revenue, Current | Total carrying amount of consideration received or receivable as of the balance sheet date on potential earnings that were not recognized as revenue or other forms of income in conformity with GAAP, and which are expected to be recognized as such within one year or the normal operating cycle, if longer. | |
| DeferredLiabilitiesCurrent | Deferred Taxes, Current | Amount of deferred tax liability attributable to taxable temporary differences, net of deferred tax asset attributable to deductible temporary differences and carryforwards net of valuation allowances expected to be realized or consumed within one year or operating cycle, if longer. | |
| EmployeeRelatedLiabilitiesCurrent | Employee Related Liabilities, Current | 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). | |
| CustomerAdvancesDepositsCurrent | Customer Advances and Deposits, Current | Aggregate current portion of prepayments received from customers for goods or services to be provided in the future, as well as the current portion of money or property received from customers that is to be returned upon satisfactory contract completion or as partial prepayment for goods or services to be provided in the future. | |
| DebtCurrent | Debt, Current | Carrying value as of the balance sheet date of the sum of short-term debt, interest payable and current maturities of long-term debt and capital lease obligations, which are due within one year (or one business cycle if longer). | |
| DueRelatedPartiesCurrent | Due to Related Parties, Current | Carrying amount as of the balance sheet date of obligations due all related parties. For classified balance sheets, represents the current portion of such liabilities (due within one year or within the normal operating cycle if longer). | |
| DerivativesHedgesCurrent | Derivatives and Hedges, Current | Sum as of the balance sheet date of the (a) fair values of all liabilities resulting from contracts that meet the criteria of being accounted for as derivative instruments, and (b) the carrying amounts of the liabilities arising from financial instruments or contracts used to mitigate a specified risk (hedge), and which are expected to be extinguished or otherwise disposed of within a year or the normal operating cycle, if longer, net of the effects of master netting arrangements. | |
| AssetRetirementObligationsCurrent | Asset Retirement Obligations, Current | Current portion of the carrying amount of a liability for an asset retirement obligation. An asset retirement obligation is a legal obligation associated with the disposal or retirement of a tangible long-lived asset that results from the acquisition, construction or development, or the normal operations of a long-lived asset, except for certain obligations of lessees. | |
| DivestmentLiabilitiesCurrent | Divestment Liabilities, Current | Carrying value as of the balance sheet date of current obligations (due less than one year or one operating cycle, if longer) 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). | |
| AccruedOtherCurrentLiabilities | Accrued and Other Current Liabilities | Aggregate carrying amount of current liabilities (due within one year or within the normal operating cycle if longer) that are not appropriately classified elsewhere in the balance sheet. Includes costs that are statutory in nature, are incurred on contractual obligations, or accumulate over time and for which invoices have not yet been received or will not be rendered and of liabilities not separately disclosed. | |
| TotalCurrentLiabilities | Total Current Liabilities | Total obligations incurred as part of normal operations that are expected to be paid during the following twelve months or within one business cycle, if longer. |
Noncurrent Liabilities
| Field | Label | Unit | Description |
|---|---|---|---|
| OperatingLeaseLiabilitiesCurrent | Operating Lease Liabilities, Current | Present value of lessee's discounted obligation for lease payments from operating lease, classified as current. | |
| LongTermDebtCapitalLeaseObligations | Long-Term Debt and Capital Lease Obligations | 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 from the balance sheet date 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 plus capital lease obligations due to be paid more than one year after the balance sheet date. | |
| OperatingLeaseLiabilitiesNoncurrent | Operating Lease Liabilities, Noncurrent | Present value of lessee's discounted obligation for lease payments from operating lease, classified as noncurrent. | |
| DueRelatedPartiesNoncurrent | Due to Related Parties, Noncurrent | Portion of the carrying amount as of the balance sheet date of obligations due all related parties that is payable after one year or beyond the normal operating cycle if longer. | |
| CustomerAdvancesDepositsNoncurrent | Customer Advances and Deposits, Noncurrent | Aggregate noncurrent portion of prepayments received from customers for goods or services to be provided in the future, as well as the current portion of money or property received from customers that is to be returned upon satisfactory contract completion or as partial prepayment for goods or services to be provided in the future. | |
| PensionOtherPostRetirementLiabilities | Pension and Other Post-Retirement Liabilities | This represents the noncurrent liability for underfunded plans recognized in the balance sheet that is associated with the defined benefit pension plans and other postretirement defined benefit plans. | |
| EmployeeRelatedLiabilitiesNoncurrent | Employee Related Liabilities, Noncurrent | Aggregate carrying value as of the balance sheet date of the liabilities for all employee compensation arrangements payable beyond one year (or the operating cycle, if longer). | |
| DeferredRevenueNoncurrent | Deferred Revenue, Noncurrent | Total carrying amount of consideration received or receivable as of the balance sheet date representing potential earnings that were not as yet recognized as revenue or other forms of income in conformity with GAAP, and which are expected to be recognized as such after one year or beyond the normal operating cycle, if longer. | |
| TaxesPayableNoncurrent | Taxes Payable, Noncurrent | Carrying amount as of the balance sheet date of the unpaid sum of the known and estimated amounts payable to satisfy all domestic and foreign income tax obligations due beyond one year or the operating cycle, whichever is longer. Alternate captions include income taxes payable, noncurrent. | |
| DeferredTaxesNoncurrent | Deferred Taxes, Noncurrent | Amount of deferred tax liability attributable to taxable temporary differences, net of deferred tax asset attributable to deductible temporary differences and carryforwards net of valuation allowances expected to be realized or consumed after one year (or the normal operating cycle, if longer). | |
| DerivativesHedgesNoncurrent | Derivatives and Hedges, Noncurrent | Fair value of liability arising from contracts that meet the criteria of being accounted for as derivative instruments, financial instrument or contract used to mitigate a specified risk (hedge), energy marketing activities (trading activities), expected to be settled after one year or beyond the normal operating cycle, if longer. Examples of energy marketing activities include, but are not limited to, trading of electricity, coal, natural gas and oil using financial instruments, including, but not limited to, forward contracts, options and swaps. | |
| AssetRetirementObligationsNoncurrent | Asset Retirement Obligations, Noncurrent | Noncurrent portion of the carrying amount of a liability for an asset retirement obligation. An asset retirement obligation is a legal obligation associated with the disposal or retirement of a tangible long-lived asset that results from the acquisition, construction or development, or the normal operations of a long-lived asset, except for certain obligations of lessees. | |
| DivestmentLiabilitiesNoncurrent | Divestment Liabilities, Noncurrent | Carrying value of noncurrent obligations (due more than one year or one operating cycle, whichever is longer) relating to 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), as of the balance sheet date. | |
| OtherNoncurrentLiabilities | Other Noncurrent Liabilities | Aggregate carrying amount, as of the balance sheet date, of noncurrent obligations that are not appropriately classified elsewhere in the balance sheet. Noncurrent liabilities are expected to be paid after one year (or the normal operating cycle, if longer). |
Equity
| Field | Label | Unit | Description |
|---|---|---|---|
| PreferredStock | Preferred Stock | Aggregate par or stated value of issued nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer). This item includes treasury stock repurchased by the entity. Note: elements for number of nonredeemable preferred shares, par value and other disclosure concepts are in another section within stockholders' equity. | |
| CommonStock | Common Stock | Aggregate par or stated value of issued nonredeemable common stock (or common stock redeemable solely at the option of the issuer). This item includes treasury stock repurchased by the entity. Note: elements for number of nonredeemable common shares, par value and other disclosure concepts are in another section within stockholders' equity. | |
| AdditionalPaidInCapital | Additional Paid In Capital | 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. Some examples of such adjustments include recording the issuance of debt with a beneficial conversion feature and certain tax consequences of equity instruments awarded to employees. | |
| TreasuryStock | Treasury Stock | The amount allocated to treasury stock. Treasury stock is common and preferred shares of an entity that were issued, repurchased by the entity, and are held in its treasury. | |
| AccumulatedOtherComprehensiveIncome | Accumulated Other Comprehensive Income | Accumulated change in equity from transactions and other events and circumstances from non-owner sources, net of tax effect, at period end. Excludes Net Income (Loss), and accumulated changes in equity from transactions resulting from investments by owners and distributions to owners. Includes foreign currency translation items, certain pension adjustments, unrealized gains and losses on certain investments in debt and equity securities, other than temporary impairment (OTTI) losses related to factors other than credit losses on available-for-sale and held-to-maturity debt securities that an entity does not intend to sell and it is not more likely than not that the entity will be required to sell before recovery of the amortized cost basis, as well as changes in the fair value of derivatives related to the effective portion of a designated cash flow hedge. | |
| RetainedEarningsDeficit | Retained Earnings (Deficit) | The cumulative amount of the reporting entity's undistributed earnings or deficit. | |
| ESOPEmployeeRelatedEquity | ESOP and Employee Related Equity | Value of stock issued under share-based plans to employees or officers which is the unearned portion, accounted for under the fair value method. Fair value of unearned shares for all classes of common stock and nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer) held by an employee stock ownership plan (ESOP). Includes the sale of shares or the issuance treasury shares to an ESOP. | |
| OtherEquity | Other Equity | Aggregate carrying amount, as of the balance sheet date, of equity that is not appropriately classified elsewhere in the balance sheet. | |
| TotalEquityAttributableParent | Total Equity Attributable to Parent | Total of all stockholders' equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which are attributable to the parent. The amount of the economic entity's stockholders' equity attributable to the parent excludes the amount of stockholders' equity which is allocable to that ownership interest in subsidiary equity which is not attributable to the parent (noncontrolling interest, minority interest). This excludes temporary equity and is sometimes called permanent equity. | |
| NoncontrollingInterest | Noncontrolling Interest | Total of all stockholders' equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which is directly or indirectly attributable to that ownership interest in subsidiary equity which is not attributable to the parent (that is, noncontrolling interest, previously referred to as minority interest). | |
| TotalEquity | Total Equity | Total of Stockholders' Equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity including portions attributable to both the parent and noncontrolling interests (previously referred to as minority interest), if any. The entity including portions attributable to the parent and noncontrolling interests is sometimes referred to as the economic entity. This excludes temporary equity and is sometimes called permanent equity. |
Parenthetical
| Field | Label | Unit | Description |
|---|---|---|---|
| ReceivablesReserve | Receivables Reserve | A valuation allowance for trade and other receivables due to an Entity within one year (or the normal operating cycle, whichever is longer) that are expected to be uncollectible. | |
| InventoriesReserve | Inventories Reserve | Amount of valuation reserve for inventory. | |
| InventoryLIFOReserve | Inventory LIFO Reserve | Amount of difference between inventory at lower of LIFO cost or market and inventory at lower of other inventory accounting method cost or market, for example, but not limited to, FIFO or average cost. | |
| AccumulatedDepreciationParenthetical | Accumulated Depreciation, Parenthetical | The cumulative amount of depreciation, depletion and amortization (related to property, plant and equipment, but not including land) that has been recognized in the parenthetical section of the balance sheet. | |
| AccumulatedAmortization | Accumulated Amortization | Accumulated amount of amortization of assets, excluding financial assets and goodwill, lacking physical substance with a finite life. | |
| AccumulatedDepletion | Accumulated Depletion | The accumulated decrease in the carrying value of the mineral properties as a result of mine or mineral production. | |
| RestrictedCashParenthetical | Restricted Cash, Parenthetical | 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 noncurrent portion has a separate concept); there is a separate and distinct element for unclassified presentations. | |
| PreferredStockParValue | Preferred Stock, Par Value | Face amount or stated value per share of nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer); generally not indicative of the fair market value per share. | |
| PreferredStockSharesAuthorized | Preferred Stock, Shares Authorized | The maximum number of nonredeemable preferred shares (or preferred stock redeemable solely at the option of the issuer) permitted to be issued by an entity's charter and bylaws. | |
| PreferredStockSharesIssued | Preferred Stock, Shares Issued | Total number of nonredeemable preferred shares (or preferred stock redeemable solely at the option of the issuer) issued to shareholders (includes related preferred shares that were issued, repurchased, and remain in the treasury). May be all or portion of the number of preferred shares authorized. Excludes preferred shares that are classified as debt. | |
| PreferredStockSharesOutstanding | Preferred Stock, Shares Outstanding | Aggregate share number for all nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer) held by stockholders. Does not include preferred shares that have been repurchased. | |
| PreferredStockTreasuryShares | Preferred Stock, Treasury Shares | Number of preferred shares that were previously issued and that were repurchased by the issuing entity and held in treasury on the financial statement date. This stock has no voting rights and receives no dividends. | |
| PreferredStockLiquidationValue | Preferred Stock, Liquidation Value | The per share liquidation preference (or restrictions) of nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer) that has a preference in involuntary liquidation considerably in excess of the par or stated value of the shares. The liquidation preference is the difference between the preference in liquidation and the par or stated values of the share. | |
| CommonStockClassAParValue | Common Stock, Class A, Par Value | Face amount or stated value of Class A common stock per share; generally not indicative of the fair market value per share. | |
| CommonStockClassASharesAuthorized | Common Stock, Class A, Shares Authorized | The maximum number of Class A common shares permitted to be issued by an entity's charter and bylaws. | |
| CommonStockClassASharesIssued | Common Stock, Class A, Shares Issued | Total number of Class A common shares of an entity that have been sold or granted to shareholders (includes common shares that were issued, repurchased and remain in the treasury). These shares represent capital invested by the firm's shareholders and owners, and may be all or only a portion of the number of shares authorized. Shares issued include shares outstanding and shares held in the treasury. | |
| CommonStockClassASharesOutstanding | Common Stock, Class A, Shares Outstanding | Number of shares of Class A common stock outstanding. Common stock represent the ownership interest in a corporation. | |
| CommonStockClassATreasuryShares | Common Stock, Class A, Treasury Shares | Number of Class A common shares that were previously issued and that were repurchased by the issuing entity and held in treasury on the financial statement date. This stock has no voting rights and receives no dividends. | |
| CommonStockClassBParValue | Common Stock, Class B, Par Value | Face amount or stated value of Class B common stock per share; generally not indicative of the fair market value per share. | |
| CommonStockClassBSharesAuthorized | Common Stock, Class B, Shares Authorized | The maximum number of Class B common shares permitted to be issued by an entity's charter and bylaws. | |
| CommonStockClassBSharesIssued | Common Stock, Class B, Shares Issued | Total number of Class B common shares of an entity that have been sold or granted to shareholders (includes common shares that were issued, repurchased and remain in the treasury). These shares represent capital invested by the firm's shareholders and owners, and may be all or only a portion of the number of shares authorized. Shares issued include shares outstanding and shares held in the treasury. | |
| CommonStockClassBSharesOutstanding | Common Stock, Class B, Shares Outstanding | Number of shares of Class B common stock outstanding. Common stock represent the ownership interest in a corporation. | |
| CommonStockClassBTreasuryShares | Common Stock, Class B, Treasury Shares | Number of Class B common shares that were previously issued and that were repurchased by the issuing entity and held in treasury on the financial statement date. This stock has no voting rights and receives no dividends. | |
| CommonStockClassCParValue | Common Stock, Class C, Par Value | Face amount or stated value of Class C common stock per share; generally not indicative of the fair market value per share. | |
| CommonStockClassCSharesAuthorized | Common Stock, Class C, Shares Authorized | The maximum number of Class C common shares permitted to be issued by an entity's charter and bylaws. | |
| CommonStockClassCSharesIssued | Common Stock, Class C, Shares Issued | Total number of Class C common shares of an entity that have been sold or granted to shareholders (includes common shares that were issued, repurchased and remain in the treasury). These shares represent capital invested by the firm's shareholders and owners, and may be all or only a portion of the number of shares authorized. Shares issued include shares outstanding and shares held in the treasury. | |
| CommonStockClassCSharesOutstanding | Common Stock, Class C, Shares Outstanding | Number of shares of Class C common stock outstanding. Common stock represent the ownership interest in a corporation. | |
| CommonStockClassCTreasuryShares | Common Stock, Class C, Treasury Shares | Number of Class C common shares that were previously issued and that were repurchased by the issuing entity and held in treasury on the financial statement date. This stock has no voting rights and receives no dividends. |
Income Statement
| Field | Label | Unit | Description |
|---|---|---|---|
| Revenue | Revenue | Aggregate revenue recognized during the period (derived from goods sold, services rendered, insurance premiums, or other activities that constitute an entity's earning process). | |
| CostOfRevenue | Cost of Revenue | The aggregate cost of goods produced and sold and services rendered during the reporting period. | |
| CostRevenueNonCash | Cost of Revenue, Non-Cash | Aggregate depreciation, depletion and amortization expense in the current period for the cost of tangible assets, intangible assets, or depleting assets directly related to goods produced and sold during the reporting period. | |
| GrossProfit | Gross Profit | Aggregate revenue less cost of goods and services sold or operating expenses directly attributable to the revenue generation activity. | |
| OperatingIncome | Operating Income | The net result for the period of deducting operating expenses from operating revenues. | |
| IncomeBeforeIncomeTaxes | Income Before Income Taxes | This element represents the income or loss from continuing operations attributable to the economic entity which may also be defined as revenue less expenses from ongoing operations, after income or loss from equity method investments (pre-tax), but before income taxes, extraordinary items, income or loss from equity method investments (after-tax) and noncontrolling interest. | |
| IncomeTaxes | Income Taxes | The sum of the current income tax expense or benefit and the deferred income tax expense or benefit pertaining to continuing operations. | |
| DiscontinuedOperations | Discontinued Operations | Amount of income (loss) from a disposal group, net of income tax before extraordinary items allocable to noncontrolling interests. Includes, net of tax, income (loss) from operations during the phase-out period, gain (loss) on disposal, provision (or any reversals of earlier provisions) for loss on disposal, and adjustments of a prior period gain (loss) on disposal. | |
| EquityInAffiliates | Equity In Affiliates | Income (or loss) from investments made under the equity method. | |
| ExtraordinaryItems | Extraordinary Items | Net of tax amount of gain (loss) classified as extraordinary item, including amount attributable to noncontrolling interests. | |
| ConsolidatedNetIncomeLoss | Consolidated Net Income (Loss) | The portion of profit or loss for the period, net of income taxes, which is attributable to the parent. | |
| NoncontrollingInterestIncome | Noncontrolling Interest | Amount of Net Income (Loss) attributable to noncontrolling interest. | |
| PreferredStockDividendsDeclared | Preferred Stock Dividends Declared | The aggregate value of preferred stock dividends declared. | |
| OtherAdjustmentsIncome | Other Adjustments to Income | Other adjustments necessary to derive net income apportioned to common stockholders. | |
| NetIncomeLossAttributableCommonShareholders | Net Income (Loss) Attributable to Common Shareholders, Basic | Net income after adjustments for dividends on preferred stock (declared in the period) and/or cumulative preferred stock (accumulated for the period). | |
| DilutionAdjustments | Dilution Adjustments | Adjustments to arrive at the net income available to shareholder on a fully-diluted basis. | |
| NetIncomeLossAttributableCommonShareholdersDiluted | Net Income (Loss) Attributable to Common Shareholders, Diluted | Net Income or Loss Available to Common Stockholders plus adjustments resulting from the assumption that dilutive convertible securities were converted, options or warrants were exercised, or that other shares were issued upon the satisfaction of certain conditions. | |
| BasicEarningsPerShare | Basic Earnings Per Share | The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period. | |
| DilutedEarningsPerShare | Diluted Earnings Per Share | The amount of net income (loss) for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period. | |
| BasicSharesOutstanding | Basic Shares Outstanding | Number of basic shares or units, after adjustment for contingently issuable shares or units and other shares or units not deemed outstanding, determined by relating the portion of time within a reporting period that common shares or units have been outstanding to the total time in that period. | |
| DilutedSharesOutstanding | Diluted Shares Outstanding | The average number of shares or units issued and outstanding that are used in calculating diluted EPS or earnings per unit (EPU), determined based on the timing of issuance of shares or units in the period. | |
| CommonStockDividendsDeclared | Common Stock Dividends Declared | Aggregate dividends declared during the period for each share of common stock outstanding. |
Operating Expenses
| Field | Label | Unit | Description |
|---|---|---|---|
| SellingGeneralAdministrative | Selling, General and Administrative | The aggregate total costs related to selling a firm's product and services, as well as all other general and administrative expenses. Direct selling expenses (for example, credit, warranty, and advertising) are expenses that can be directly linked to the sale of specific products. Indirect selling expenses are expenses that cannot be directly linked to the sale of specific products, for example telephone expenses, Internet, and postal charges. General and administrative expenses include salaries of non-sales personnel, rent, utilities, communication, etc. | |
| ResearchDevelopment | Research and Development | The aggregate costs incurred (1) in a planned search or critical investigation aimed at discovery of new knowledge with the hope that such knowledge will be useful in developing a new product or service, a new process or technique, or in bringing about a significant improvement to an existing product or process; or (2) to translate research findings or other knowledge into a plan or design for a new product or process or for a significant improvement to an existing product or process whether intended for sale or the entity's use, during the reporting period charged to research and development projects, including the costs of developing computer software up to the point in time of achieving technological feasibility, and costs allocated in accounting for a business combination to in-process projects deemed to have no alternative future use. | |
| Exploration | Exploration | Exploration expenses (including prospecting) related to the mining industry would be included in operating expenses. Exploration costs include costs incurred in identifying areas that may warrant examination and in examining specific areas that are considered to have prospects of mineral reserves. Exploration expenses (including prospecting) related to oil and gas producing entities and would be included in operating expenses of that entity. Costs incurred in identifying areas that may warrant examination and in examining specific areas that are considered to have prospects of containing oil and gas reserves, including costs of drilling exploratory wells and exploratory-type stratigraphic test wells. Exploration costs may be incurred both before acquiring the related property (sometimes referred to in part as prospecting costs) and after acquiring the property. Principal types of exploration costs, which include depreciation and applicable operating costs of support equipment and facilities and other costs of exploration activities, are: (i) Costs of topographical, geographical and geophysical studies, rights of access to properties to conduct those studies, and salaries and other expenses of geologists, geophysical crews, and others conducting those studies. Collectively, these are sometimes referred to as geological and geophysical or "G&G" costs. (ii) Costs of carrying and retaining undeveloped properties, such as delay rentals, ad valorem taxes on properties, legal costs for title defense, and the maintenance of land and lease records. (iii) Dry hole contributions and bottom hole contributions. (iv) Costs of drilling and equipping exploratory wells. (v) Costs of drilling exploratory-type stratigraphic test wells. | |
| DepreciationDepletionAmortizationExpense | Depreciation, Depletion and Amortization | The current period expense charged against earnings on long-lived, physical assets not used in production, and which are not intended for resale, to allocate or recognize the cost of such assets over their useful lives; or to record the reduction in book value of an intangible asset over the benefit period of such asset; or to reflect consumption during the period of an asset that is not used in production. | |
| RestructuringImpairmentChargesIncomeOpEx | Restructuring and Impairment Charges | The aggregate amount provided for estimated restructuring charges, remediation costs, and asset impairment loss during an accounting period included in operating expenses. Generally, these items are either unusual or infrequent, but not both (in which case they would be extraordinary items). | |
| NonrecurringSpecialChargesExpense | Nonrecurring and Special Charges | The total amount of expenses recognized during the period not separately disclosed that are nonrecurring in nature. | |
| ExciseSalesTaxesExpense | Excise and Sales Taxes | The amount of excise and sales taxes included in operating expenses. Includes excise taxes, which are applied to specific types of transactions or items (such as gasoline or alcohol); and sales, use and value added taxes, which are applied to a broad class of revenue-producing transactions involving a wide range of goods and services. | |
| OtherTaxesExpense | Other Taxes | Taxes, excluding payroll, income and excise taxes, if not included elsewhere, that could include production, real and personal property, and other selling and distribution-related taxes. | |
| OtherOperatingExpenses | Other Operating Expenses | The total amount of other operating cost and expense items that are associated with the entity's normal revenue producing operation. | |
| TotalOperatingExpenses | Total Operating Expenses | Generally recurring costs associated with normal operations except for the portion of these expenses which can be clearly related to production and included in cost of sales or services. Includes selling, general and administrative expense. |
Other Income (Expense)
| Field | Label | Unit | Description |
|---|---|---|---|
| InterestExpense | Interest Expense | The cost of borrowed funds accounted for as interest that was charged against earnings during the period. | |
| InterestInvestmentIncome | Interest and Investment Income | Income derived from investments in debt securities and on cash and cash equivalents the earnings of which reflect the time value of money or transactions in which the payments are for the use or forbearance of money. | |
| RestructuringImpairmentCharges | Restructuring and Impairment Charges | The aggregate amount provided for estimated restructuring charges, remediation costs, and asset impairment loss during an accounting period included in other income (loss). Generally, these items are either unusual or infrequent, but not both (in which case they would be extraordinary items). | |
| GainLossOnSaleIncome | Gain (Loss) On Sale | The gains (losses) included in earnings resulting from the sale or disposal of assets. | |
| GainLossDerivatives | Gain (Loss) On Derivatives | Net Increase or Decrease in the fair value of the derivative or group of derivatives included in earnings. | |
| ForeignCurrencyGainLoss | Foreign Currency Gain (Loss) | The aggregate foreign currency transaction gain (loss) (both realized and unrealized) included in determining net income for the reporting period. Excludes foreign currency transactions designated as hedges of net investment in a foreign entity and intercompany 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 enterprise's financial statements. For certain enterprises, primarily banks, that are dealers in foreign exchange, foreign currency transaction gains (losses) may be disclosed as dealer gains (losses). | |
| EquityAffiliatesPreTax | Equity In Affiliates (Pre-Tax) | The income (or loss) from investments made under the equity method reported on a pre-tax basis. | |
| OtherExpenseIncome | Other Income (Expense) | The aggregate amount of other nonrecurring expenses, not previously categorized, that are infrequent in occurrence or unusual in nature. | |
| TotalOtherIncomeExpense | Total Other Income (Expense) | The aggregate amount of income or expense from ancillary business-related activities (that is to say, excluding major activities considered part of the normal operations of the business). |
Parenthetical
| Field | Label | Unit | Description |
|---|---|---|---|
| ExciseSalesTaxes | Excise and Sales Taxes | The amount of excise and sales taxes included in sales and revenues, which are then deducted as a cost of sales. Includes excise taxes, which are applied to specific types of transactions or items (such as gasoline or alcohol); and sales, use and value added taxes, which are applied to a broad class of revenue-producing transactions involving a wide range of goods and services. |
Cash Flow Statement
Operating Activities
| Field | Label | Unit | Description |
|---|---|---|---|
| NetIncomeCashFlow | Net Income | The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest. | |
| IncomeLossDiscontinuedOperations | Income (Loss) From Discontinued Operations | Amount of income (loss) from a disposal group, net of income tax before extraordinary items allocable to noncontrolling interests. Includes, net of tax, income (loss) from operations during the phase-out period, gain (loss) on disposal, provision (or any reversals of earlier provisions) for loss on disposal, and adjustments of a prior period gain (loss) on disposal. | |
| DepreciationDepletionAmortization | Depreciation, Depletion and Amortization | The aggregate expense recognized in the current period that allocates the cost of tangible assets, intangible assets, or depleting assets to periods that benefit from use of the assets. | |
| AmortizationFinancingCostsDiscounts | Amortization of Financing Costs and Discounts | Amount of noncash expense included in interest expense to allocate debt discount and premium, and the costs to issue debt and obtain financing over the related debt instruments. Alternate captions include noncash interest expense. | |
| AccretionExpense | Accretion Expense | Amount of accretion expense, which includes, but is not limited to, accretion expense from asset retirement obligations, environmental remediation obligations, and other contingencies. | |
| ShareBasedCompensation | Share-Based Compensation | The aggregate amount of noncash, equity-based employee remuneration. This may include the value of stock or unit options, amortization of restricted stock or units, and adjustment for officers' compensation. As noncash, this element is an add back when calculating net cash generated by operating activities using the indirect method. | |
| DeferredIncomeTaxesTaxCredits | Deferred Income Taxes and Tax Credits | The net amount of deferred income taxes and income tax credits less the tax benefit from exercise of stock options. | |
| GainLossOnSale | Gain (Loss) On Sale | 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). | |
| UnrealizedGainLoss | Unrealized Gain (Loss) | The net change in the difference between the fair value and the carrying value, or in the comparative fair values, of investments. | |
| EquityMethodInvestments | Equity Method Investments | 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. This item includes income or expense related to stock-based compensation based on the investor's grant of stock to employees of an equity method investee. | |
| inventoryLIFOReserve | Inventory LIFO Reserve | The difference between the change in the inventory reserve representing the cumulative difference in cost between the first in, first out and the last in, first out inventory valuation methods and any LIFO decrement which have been reflected in the statement of income during the period. | |
| PensionOtherPostretirementBenefits | Pension and Other Postretirement Benefits | The amount of pension and other (such as medical, dental and life insurance) postretirement benefit costs recognized during the period for (1) defined benefit plans (periodic benefit costs include the following components: service cost, interest cost, expected return on plan assets, gain (loss) on assets, prior service cost or credit, transition asset or obligation, and gain (loss) due to settlements or curtailments) and for (2) defined contribution plans (to the extent that a plan's defined contributions to an individual's account are to be made for periods in which that individual renders services, the net cost for a period is the contribution called for in that period; if a plan calls for contributions for periods after an individual retires or terminates, the estimated cost is accrued during the employee's service period). | |
| ProvisionDoubtfulAccounts | Provision for Doubtful Accounts | 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). | |
| RestructuringImpairmentChargesCashFlow | Restructuring and Impairment Charges | The aggregate amount provided for estimated restructuring charges, remediation costs, and asset impairment loss during an accounting period. Generally, these items are either unusual or infrequent, but not both (in which case they would be extraordinary items). | |
| ResearchDevelopmentInProcess | Research and Development In Process | The amount of purchased research and development assets that are acquired in a business combination have no alternative future use and are therefore written off in the period of acquisition. | |
| ExtraordinaryItemsCashFlow | Extraordinary Items | Net of tax amount of gain (loss) classified as extraordinary item on the cash flow statement, including amount attributable to noncontrolling interests. | |
| OtherOperatingActivities | Other Operating Activities | Other cash or noncash adjustments to reconcile net income to cash provided by (used in) operating activities that are not separately disclosed in the statement of cash flows (for example, cash received or cash paid during the current period for miscellaneous operating activities, net change during the reporting period in other assets or other liabilities). | |
| ChangeTradeReceivables | Change In Trade Receivables | The increase (decrease) during the reporting period in amount due within one year (or one business cycle) from customers for the credit sale of goods and services. | |
| ChangeFinancingReceivables | Change In Financing Receivables | The increase (decrease) during the reporting period in outstanding loans including accrued interest. | |
| ChangeOtherReceivables | Change In Other Receivables | The increase (decrease) during the reporting period in amount due within one year (or one business cycle) from customers for the credit sale of goods and services. | |
| ChangeInventories | Change In Inventories | The increase (decrease) during the reporting period in the aggregate value of all inventory held by the reporting entity, associated with underlying transactions that are classified as operating activities. | |
| ChangeAccountsPayable | Change In Accounts Payable | The increase (decrease) during the reporting period in the aggregate amount of liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received that are used in an entity's business. | |
| ChangeTaxesPayable | Change In Taxes Payable | The increase (decrease) during the reporting period of all taxes owed but not paid, including income, property and other taxes. | |
| ChangeDeferredRevenue | Change In Deferred Revenue | The increase (decrease) during the reporting period, excluding the portion taken into income, in the liability reflecting revenue yet to be earned for which cash or other forms of consideration was received or recorded as a receivable. | |
| ChangeEmployeeRelatedLiabilities | Change In Employee Related Liabilities | The increase (decrease) during the reporting period in the aggregate amount of obligations related to services received from employees, such as accrued salaries and bonuses, payroll taxes and fringe benefits. | |
| ChangeCustomerAdvancesDeposits | Change In Customer Advances and Deposits | The increase (decrease) during the reporting period in the amount of (a) prepayments by customers for goods or services to be provided at a later date, (b) the amount of customer money held in customer accounts, including security deposits, collateral for a current or future transactions, initial payment of the cost of acquisition or for the right to enter into a contract or agreement, or (c) a combination of (a) and (b). | |
| ChageDueToFromRelatedParties | Change in Due To/From Related Parties | The aggregate increase (decrease) during the reporting period in the amount due from or to the following types of related parties: a parent company and its subsidiaries; subsidiaries of a common parent; an entity and trust for the benefit of employees, such as pension and profit-sharing trusts that are managed by or under the trusteeship of the entity's management; an entity and its principal owners, management, or member of their immediate families, affiliates, or other parties with the ability to exert significant influence. | |
| ChangeDeferredTaxes | Change In Deferred Taxes | The increase (decrease) during the reporting period in the account that represents the temporary difference that results from Income or Loss that is recognized for accounting purposes but not for tax purposes and vice versa. | |
| ChangeDerivativesHedges | Change In Derivatives and Hedges | The increase (decrease) during the period in the carrying value of derivative instruments reported as liabilities that are due to be disposed of within one year (or the normal operating cycle, if longer). | |
| ChangeAssetRetirementObligations | Change In Asset Retirement Obligations | The increase (decrease) during the reporting period in the carrying amount of asset retirement obligations. | |
| ChangeOtherOperatingAssetsLiabilitiesNet | Change In Other Operating Assets and Liabilities, Net | The increase (decrease) during the reporting period of all other assets and liabilities used in operating activities. | |
| CashOperatingActivitiesContinuingOperations | Cash From Operating Activities - Continuing Operations | The net cash from (used in) the entity's continuing operations. This element specifically EXCLUDES the cash flows derived by the entity from its discontinued operations, if any. This element is only to be used when the entity reports its cash flows attributable to discontinued operations separately from the cash flow provided by or used in operating activities. | |
| NetCashOperatingActivitiesDiscontinuedOperations | Net Cash From Operating Activities - Discontinued Operations | This element represents cash provided by or used in the operating activities of the entity's discontinued operations during the period. This element is only used by those entities that separately report cash flows attributable to discontinued operations. If using this element, it is an indication that the cash flows of the entity which are detailed in reconciling to cash provided by or used in operating activities reflect only cash flows attributable to continuing operations. | |
| NetCashOperatingActivities | Net Cash From Operating Activities | The net cash from (used in) all of the entity's operating activities, including those of discontinued operations, of the reporting entity. Operating activities generally involve producing and delivering goods and providing services. Operating activity cash flows include transactions, adjustments, and changes in value that are not defined as investing or financing activities. |
Investing Activities
| Field | Label | Unit | Description |
|---|---|---|---|
| PurchasePropertyPlantEquipment | Purchase of Property, Plant and Equipment | The cash outflow associated with the acquisition of long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale; includes cash outflows to pay for construction of self-constructed assets. | |
| SalePropertyPlantEquipment | Sale of Property, Plant and Equipment | The cash inflow from the sale of long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale. | |
| AcquisitionsNet | Acquisitions | The cash outflow associated with the acquisition of a controlling interest in another entity or an entity that is related to it but not strictly controlled (for example, an unconsolidated subsidiary, affiliate, joint venture or equity method investment). | |
| DivestituresNet | Divestitures | The cash inflow associated with the amount received from the sale of a business segment or subsidiary or sale of an entity that is related to it but not strictly controlled during the period (for example, an unconsolidated subsidiary, affiliate, joint venture or equity method investment). | |
| IntangiblesNet | Intangibles | The cash flow to acquire or sell assets without physical form usually arising from contractual or other legal rights, excluding goodwill. | |
| ChangeRestrictedCash | Change In Restricted Cash | The net cash inflow or outflow for the increase (decrease) associated with funds that are not available for withdrawal or use (such as funds held in escrow) and are associated with underlying transactions that are classified as investing activities. | |
| PurchaseInvestments | Purchase of Investments | The cash outflow associated with the purchase of all investments (debt, security, other) during the period. | |
| SaleMaturityInvestments | Sale and Maturity of Investments | The cash inflow associated with the sale, maturity and collection of all investments such as debt, security and so forth during the period. | |
| RelatedPartyTransactions | Related Party Transactions | The cash flow associated with the acquisition, sale or advances to an entity that is related to it but not strictly controlled (for example, an unconsolidated subsidiary, affiliate, and joint venture or equity method investment) or the sale or acquisition of an additional interest in a subsidiary (controlled entity). | |
| HedgingActivitiesNet | Hedging Activities, Net | The cash outflow or inflow for a financial contract that meets the hedge criteria as either a cash flow hedge, fair value hedge, or hedge of a net investment in a foreign operation. | |
| OtherInvestingActivities | Other Investing Activities | The net cash outflow or inflow from other investing activities. | |
| NetCashInvestingActivitiesContinuingOperations | Net Cash From Investing Activities - Continuing Operations | The net cash from (used in) the entity's investing activities specifically EXCLUDING the cash flows derived by the entity from its discontinued operations, if any. This element is only to be used when the entity reports its cash flows attributable to discontinued operations separately from the cash flow provided by or used in investing activities. Such reporting would necessitate the entity to use the Net Cash provided by or used in Discontinued Operations, Total element provided in the taxonomy. | |
| NetCashInvestingActivitiesDiscontinuedOperations | Net Cash From Investing Activities - Discontinued Operations | This element represents cash provided by or used in the investing activities of the entity's discontinued operations during the period. This element is only used by those entities that separately report cash flows attributable to discontinued operations. If using this element, it is an indication that the cash flows of the entity which are detailed in reconciling to cash provided by or used in investing activities reflect only cash flows attributable to continuing operations. | |
| NetCashInvestingActivities | Net Cash From Investing Activities | The net cash inflow or outflow from investing activity. |
Financing Activities
| Field | Label | Unit | Description |
|---|---|---|---|
| ShortTermDebtIssuancesRepayments | Short-Term Debt Issuances (Repayments) | The net cash inflow or outflow for borrowing having initial term of repayment within one year or the normal operating cycle, if longer. | |
| LongTermDebtIssuances | Long-Term Debt Issuances | The cash inflow associated with security instrument that either represents a creditor or an ownership relationship with the holder of the investment security with a maturity of beyond one year or normal operating cycle, if longer. Includes proceeds from (a) debt, (b) capital lease obligations, (c) mandatory redeemable capital securities, and (d) any combination of (a), (b), or (c). | |
| LongTermDebtRepayments | Long-Term Debt Repayments | The cash outflow associated with security instruments that either represent a creditor or an ownership relationship with the holder of the investment security with a maturity of beyond one year or normal operating cycle, if longer. Includes repayments of (a) debt, (b) capital lease obligations, (c) mandatory redeemable capital securities, and (d) any combination of (a), (b), or (c). | |
| DebtIssuanceCosts | Debt Issuance Costs | The cash outflow for loan and debt issuance costs. | |
| EquityIssuances | Equity Issuances | The cash inflow from the issuance of common stock, preferred stock, treasury stock, stock options, and other types of equity. | |
| EquityRepurchases | Equity Repurchases | The cash outflow to reacquire common and preferred stock. | |
| EquityIssuanceCosts | Equity Issuance Costs | The cash outflow for cost incurred directly with the issuance of an equity security. | |
| ProceedsIncentivePlans | Proceeds From Incentive Plans | The total cash inflow associated with the amount received from holders to acquire the entity's shares under incentive and share awards, including stock option exercises. This item inherently excludes any excess tax benefit, which the entity may have realized and reported separately. | |
| CashDividends | Dividends | Cash outflow in the form of capital distributions and dividends to common shareholders, preferred shareholders and noncontrolling interests. | |
| DividendsPreferredStock | Dividends, Preferred Stock | The cash outflow for the return on capital for preferred shareholders. | |
| DividendsNoncontrollingInterests | Dividends, Noncontrolling Interests | The net cash inflow or outflow from noncontrolled interest to increase or decrease the number of shares they have in the entity. This does not include dividends paid to the noncontrolling interest. | |
| NoncontrollingInterestsFinancing | Noncontrolling Interests | Amount of cash inflow (outflow) from (to) a noncontrolling interest. Excludes dividends paid to the noncontrolling interest. | |
| OtherFinancingActivities | Other Financing Activities | The net cash inflow or outflow from other financing activities. This element is used when there is not a more specific and appropriate element in the taxonomy. | |
| NetCashFinancingActivitiesContinuingOperations | Net Cash From Financing Activities - Continuing Operations | The net cash from (used in) the entity's financing activities specifically EXCLUDING the cash flows derived by the entity from its discontinued operations, if any. This element is only to be used when the entity reports its cash flows attributable to discontinued operations separately from the cash flow provided by or used in financing activities. Such reporting would necessitate the entity to use the Net Cash provided by or used in Discontinued Operations, Total element provided in the taxonomy. | |
| NetCashFinancingActivitiesDiscontinuedOperations | Net Cash From Financing Activities - Discontinued Operations | This element represents cash provided by or used in the financing activities of the entity's discontinued operations during the period. This element is only used by those entities that separately report cash flows attributable to discontinued operations. If using this element, it is an indication that the cash flows of the entity which are detailed in reconciling to cash provided by or used in financing activities reflect only cash flows attributable to continuing operations. | |
| NetCashFinancingActivities | Net Cash From Financing Activities | The net cash inflow or outflow from financing activity for the period. | |
| EffectCurrencyExchangeRate | Effect of Currency Exchange Rate | The effect of exchange rate changes on cash balances held in foreign currencies. | |
| OtherCashAdjustments | Other Cash Adjustments | Other cash items not classified elsewhere. This can include divestments reported outside of operating, investing and financing activities. | |
| ChangeCashEquivalents | Change In Cash and Equivalents | The increase (decrease) during the reporting period in cash and cash equivalents. While for technical reasons this element has no balance attribute, the default assumption is a debit balance consistent with its label. |
Supplemental
| Field | Label | Unit | Description |
|---|---|---|---|
| CashPaidIncomeTaxes | Cash Paid for Income Taxes | The amount of cash paid during the current period to foreign, federal, state, and local authorities as taxes on income, net of any cash received during the current period as refunds for the overpayment of taxes. | |
| CashPaidInterest | Cash Paid for Interest | The amount of cash paid for interest during the period. | |
| EffectCurrencyExchangeRateSupplemental | Effect of Currency Exchange Rate, Supplemental | The effect of exchange rate changes on cash balances held in foreign currencies. This supplemental item only applies to effect of currency exchange rates reported below the change in cash line. |
Banking & Savings
Balance Sheet
Assets
| Field | Label | Unit | Description |
|---|---|---|---|
| CashDueFromBanks | Cash and Due From Banks | For banks and other depository institutions: Includes cash on hand (currency and coin), cash items in process of collection, noninterest bearing deposits due from other financial institutions (including corporate credit unions), and noninterest bearing balances with the Federal Reserve Banks, Federal Home Loan Banks and central banks. | |
| RestrictedCashInvestments | Restricted Cash and Investments | Cash and investments whose use in whole or in part is restricted for the long-term, generally by contractual agreements or regulatory requirements. | |
| InterestBearingDepositsBanks | Interest-Bearing Deposits in Banks | For banks and other depository institutions (including Federal Reserve Banks, if applicable): Interest-bearing deposits in other financial institutions for relatively short periods of time including, for example, certificates of deposits, which are presented separately from cash on the balance sheet. | |
| FederalFundsSold | Federal Funds Sold | Includes: (1) the amount outstanding of funds lent to other depository institutions, securities brokers, or securities dealers in the form of Federal Funds sold; for example, immediately available funds lent under agreements or contracts that mature in one business day or roll over under a continuing contract, regardless of the nature of the transaction or the collateral involved, excluding overnight lending for commercial and industrial purposes. Also include Federal Funds sold under agreements to resell on a gross basis, excluding (1) sales of term Federal Funds, (2) due bills representing purchases of securities or other assets by the reporting bank that have not yet been delivered and similar instruments, (3) resale agreements that mature in more than one business day involving assets other than securities, and (4) yield maintenance dollar repurchase agreements (Federal Funds Sold) and (2) the dollar amount outstanding of funds lent in the form of security resale agreements regardless of maturity, if the agreement requires the bank 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 include purchases of participations in pools of securities, regardless of maturity (Securities Purchased Under Agreements to Re-sell). | |
| TradingSecurities | Trading Securities | Amount of investments in debt and equity securities and other forms of securities that provide ownership interests classified as trading. | |
| InvestmentSecurities | Investment Securities | Amount of debt and equity financial instruments classified as either held-to-maturity or available-for-sale. | |
| LoansHeldForSale | Loans Held For Sale | Amount of loans held for sale, including but not limited to, commercial and consumer loans. Excludes loans and leases covered under loss sharing agreements and loans classified as debt securities. | |
| Loans | Loans | Amount before allowance of loans and leases held in portfolio, including but not limited to, commercial and consumer loans. Includes deferred interest and fees, undisbursed portion of loan balance, unamortized costs and premiums and discounts from face amounts. | |
| AllowanceForLoanLosses | Allowance For Loan Losses | Amount of allowance to cover probable credit losses on loans and leases. Includes carryover of or adjustments to the allowance for loan losses in connection with business combinations. | |
| NetLoans | Net Loans | Amount after allowance and deduction of deferred interest and fees, unamortized costs and premiums and discounts from face amounts, of loans and leases held in portfolio, including but not limited to, commercial and consumer loans. | |
| PremisesEquipmentNet | Premises and Equipment, Net | Amount after accumulated depreciation, depletion and amortization of physical assets used in the normal conduct of business to produce goods and services and not intended for resale. Examples include, but are not limited to, land, buildings, machinery and equipment, office equipment, and furniture and fixtures. | |
| Goodwill | Goodwill | Amount after accumulated impairment loss of an asset representing future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized. | |
| ServicingRights | Servicing Rights | Aggregate amount of servicing assets that are subsequently measured at fair value and servicing assets that are subsequently measured using the amortization method. | |
| IntangibleAssetsNet | Intangible Assets, Net | Amount after amortization of assets, excluding financial assets and goodwill, lacking physical substance with a finite life. | |
| OtherRealEstateOwned | Other Real Estate Owned | Carrying amount as of the balance sheet date of other real estate and foreclosed assets. Other real estate 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. Foreclosed assets include all assets obtained in full or partial satisfaction of a debt arrangement through foreclosure proceedings. | |
| DeferredTaxAssets | Deferred Tax Assets | Amount, after allocation of valuation allowances and deferred tax liability, of deferred tax asset attributable to deductible differences and carryforwards, netted by jurisdiction. | |
| DivestmentAssets | Divestment Assets | Amount classified as assets attributable to disposal group held for sale or disposed of. | |
| OtherAssets | Other Assets | The aggregate carrying amounts, as of the balance sheet date, of assets not separately disclosed in the balance sheet. | |
| TotalAssets | Total Assets | Sum of the carrying amounts as of the balance sheet date of all assets that are recognized. Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events. |
Liabilities
| Field | Label | Unit | Description |
|---|---|---|---|
| NoninterestBearingDeposits | Noninterest-Bearing Deposits | The aggregate amount of all domestic and foreign noninterest-bearing deposits liabilities held by the entity. | |
| InterestBearingDeposits | Interest-Bearing Deposits | The aggregate of all domestic and foreign interest-bearing deposit liabilities. | |
| Total Deposits | Total Deposits | The aggregate of all deposit liabilities held by the entity, including foreign and domestic, interest and noninterest bearing; may include demand deposits, saving deposits, Negotiable Order of Withdrawal (NOW) and time deposits among others. | |
| FederalFundsPurchasedRepurchaseAgreements | Federal Funds Purchased and Repurchase Agreements | Amount after offset of short term borrowing where a bank borrows, at the federal funds rate, from another bank and securities that an entity sells and agrees to repurchase at a specified date for a specified price. | |
| ShortTermDebt | Short-Term Debt | Reflects the total carrying amount as of the balance sheet date of debt having initial terms less than one year or the normal operating cycle, if longer. | |
| LongTermDebtCapitalLeaseObligations | Long-Term Debt and Capital Lease Obligations | 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 from the balance sheet date 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 plus capital lease obligations due to be paid more than one year after the balance sheet date. | |
| EmployeeRelatedLiabilities | Employee Related Liabilities | Aggregate carrying value as of the balance sheet date of the liabilities for all employee compensation arrangements. | |
| DeferredTaxLiabilities | Deferred Tax Liabilities | Amount, after deferred tax asset, of deferred tax liability attributable to taxable differences, netted by jurisdiction. | |
| DivestmentLiabilities | Divestment Liabilities | Amount classified as liabilities attributable to disposal group held for sale or disposed of. | |
| AccruedExpensesOtherLiabilities | Accrued Expenses and Other Liabilities | Sum of the carrying values as of the balance sheet date of obligations incurred through that date, including liabilities incurred and payable to vendors for goods and services received, taxes, interest, rent and utilities, compensation costs, payroll taxes and fringe benefits (other than pension and postretirement obligations), contractual rights and obligations, and statutory obligations. | |
| TotalLiabilities | Total Liabilities | Sum of the carrying amounts as of the balance sheet date of all liabilities that are recognized. Liabilities are probable future sacrifices of economic benefits arising from present obligations of an entity to transfer assets or provide services to other entities in the future. |
Equity
| Field | Label | Unit | Description |
|---|---|---|---|
| PreferredStock | Preferred Stock | Value of all nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer) held by shareholders, which is net of related treasury stock. May be all or a portion of the number of preferred shares authorized. These shares represent the ownership interest of the preferred shareholders. | |
| CommonStock | Common Stock | Aggregate par or stated value of issued nonredeemable common stock (or common stock redeemable solely at the option of the issuer). This item includes treasury stock repurchased by the entity. | |
| AdditionalPaidInCapital | Additional Paid In Capital | 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. Some examples of such adjustments include recording the issuance of debt with a beneficial conversion feature and certain tax consequences of equity instruments awarded to employees. | |
| TreasuryStock | Treasury Stock | The amount allocated to treasury stock. Treasury stock is common and preferred shares of an entity that were issued, repurchased by the entity, and are held in its treasury. | |
| AccumulatedOtherComprehensiveIncome | Accumulated Other Comprehensive Income | Accumulated change in equity from transactions and other events and circumstances from non-owner sources, net of tax effect, at period end. Excludes Net Income (Loss), and accumulated changes in equity from transactions resulting from investments by owners and distributions to owners. Includes foreign currency translation items, certain pension adjustments, unrealized gains and losses on certain investments in debt and equity securities, other than temporary impairment (OTTI) losses related to factors other than credit losses on available-for-sale and held-to-maturity debt securities that an entity does not intend to sell and it is not more likely than not that the entity will be required to sell before recovery of the amortized cost basis, as well as changes in the fair value of derivatives related to the effective portion of a designated cash flow hedge. | |
| RetainedEarningsDeficit | Retained Earnings (Deficit) | The cumulative amount of the reporting entity's undistributed earnings or deficit. | |
| ESOPEmployeeRelatedEquity | ESOP and Employee Related Equity | Value of stock issued under share-based plans to employees or officers which is the unearned portion, accounted for under the fair value method. Fair value of unearned shares for all classes of common stock and nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer) held by an employee stock ownership plan (ESOP). Includes the sale of shares or the issuance treasury shares to an ESOP. | |
| OtherEquity | Other Equity | Aggregate carrying amount, as of the balance sheet date, of equity that is not appropriately classified elsewhere in the balance sheet. | |
| TotalEquityAttributableParent | Total Equity Attributable to Parent | Total of all stockholders' equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which are attributable to the parent. The amount of the economic entity's stockholders' equity attributable to the parent excludes the amount of stockholders' equity which is allocable to that ownership interest in subsidiary equity which is not attributable to the parent (noncontrolling interest, minority interest). This excludes temporary equity and is sometimes called permanent equity. | |
| NoncontrollingInterest | Noncontrolling Interest | Total of all stockholders' equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which is directly or indirectly attributable to that ownership interest in subsidiary equity which is not attributable to the parent (that is, noncontrolling interest, previously referred to as minority interest). | |
| TotalEquity | Total Equity | Total of Stockholders' Equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity including portions attributable to both the parent and noncontrolling interests (previously referred to as minority interest), if any. The entity including portions attributable to the parent and noncontrolling interests is sometimes referred to as the economic entity. This excludes temporary equity and is sometimes called permanent equity. |
Parenthetical
| Field | Label | Unit | Description |
|---|---|---|---|
| TotalLiabilitiesEquity | Total Liabilities and Equity | Total of all Liabilities and Equity items. | |
| PreferredStockParValue | Preferred Stock, Par Value | Face amount or stated value per share of nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer); generally not indicative of the fair market value per share. | |
| PreferredStockSharesAuthorized | Preferred Stock, Shares Authorized | The maximum number of nonredeemable preferred shares (or preferred stock redeemable solely at the option of the issuer) permitted to be issued by an entity's charter and bylaws. | |
| PreferredStockSharesIssued | Preferred Stock, Shares Issued | Total number of nonredeemable preferred shares (or preferred stock redeemable solely at the option of the issuer) issued to shareholders (includes related preferred shares that were issued, repurchased, and remain in the treasury). May be all or portion of the number of preferred shares authorized. Excludes preferred shares that are classified as debt. | |
| PreferredStockSharesOutstanding | Preferred Stock, Shares Outstanding | Aggregate share number for all nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer) held by stockholders. Does not include preferred shares that have been repurchased. | |
| PreferredStockTreasuryShares | Preferred Stock, Treasury Shares | Number of preferred shares that were previously issued and that were repurchased by the issuing entity and held in treasury on the financial statement date. This stock has no voting rights and receives no dividends. | |
| PreferredStockLiquidationValue | Preferred Stock, Liquidation Value | The per share liquidation preference (or restrictions) of nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer) that has a preference in involuntary liquidation considerably in excess of the par or stated value of the shares. The liquidation preference is the difference between the preference in liquidation and the par or stated values of the share. | |
| CommonStockClassAParValue | Common Stock, Class A, Par Value | Face amount or stated value of Class A common stock per share; generally not indicative of the fair market value per share. | |
| CommonStockClassASharesAuthorized | Common Stock, Class A, Shares Authorized | The maximum number of Class A common shares permitted to be issued by an entity's charter and bylaws. | |
| CommonStockClassASharesIssued | Common Stock, Class A, Shares Issued | Total number of Class A common shares of an entity that have been sold or granted to shareholders (includes common shares that were issued, repurchased and remain in the treasury). These shares represent capital invested by the firm's shareholders and owners, and may be all or only a portion of the number of shares authorized. Shares issued include shares outstanding and shares held in the treasury. | |
| CommonStockClassASharesOutstanding | Common Stock, Class A, Shares Outstanding | Number of shares of Class A common stock outstanding. Common stock represent the ownership interest in a corporation. | |
| CommonStockClassATreasuryShares | Common Stock, Class A, Treasury Shares | Number of Class A common shares that were previously issued and that were repurchased by the issuing entity and held in treasury on the financial statement date. This stock has no voting rights and receives no dividends. | |
| CommonStockClassBParValue | Common Stock, Class B, Par Value | Face amount or stated value of Class B common stock per share; generally not indicative of the fair market value per share. | |
| CommonStockClassBSharesAuthorized | Common Stock, Class B, Shares Authorized | The maximum number of Class B common shares permitted to be issued by an entity's charter and bylaws. | |
| CommonStockClassBSharesIssued | Common Stock, Class B, Shares Issued | Total number of Class B common shares of an entity that have been sold or granted to shareholders (includes common shares that were issued, repurchased and remain in the treasury). These shares represent capital invested by the firm's shareholders and owners, and may be all or only a portion of the number of shares authorized. Shares issued include shares outstanding and shares held in the treasury. | |
| CommonStockClassBSharesOutstanding | Common Stock, Class B, Shares Outstanding | Number of shares of Class B common stock outstanding. Common stock represent the ownership interest in a corporation. | |
| CommonStockClassBTreasuryShares | Common Stock, Class B, Treasury Shares | Number of Class B common shares that were previously issued and that were repurchased by the issuing entity and held in treasury on the financial statement date. This stock has no voting rights and receives no dividends. | |
| CommonStockClassCParValue | Common Stock, Class C, Par Value | Face amount or stated value of Class C common stock per share; generally not indicative of the fair market value per share. | |
| CommonStockClassCSharesAuthorized | Common Stock, Class C, Shares Authorized | The maximum number of Class C common shares permitted to be issued by an entity's charter and bylaws. | |
| CommonStockClassCSharesIssued | Common Stock, Class C, Shares Issued | Total number of Class C common shares of an entity that have been sold or granted to shareholders (includes common shares that were issued, repurchased and remain in the treasury). These shares represent capital invested by the firm's shareholders and owners, and may be all or only a portion of the number of shares authorized. Shares issued include shares outstanding and shares held in the treasury. | |
| CommonStockClassCSharesOutstanding | Common Stock, Class C, Shares Outstanding | Number of shares of Class C common stock outstanding. Common stock represent the ownership interest in a corporation. | |
| CommonStockClassCTreasuryShares | Common Stock, Class C, Treasury Shares | Number of Class C common shares that were previously issued and that were repurchased by the issuing entity and held in treasury on the financial statement date. This stock has no voting rights and receives no dividends. |
Income Statement
| Field | Label | Unit | Description |
|---|---|---|---|
| NetInterestIncome | Net Interest Income | The net amount of operating interest income (expense). | |
| ProvisionLoanLossesExpense | Provision for Loan Losses | Amount of expense related to estimated loss from loan and lease transactions. | |
| NetInterestIncomeAfterLoanLosses | Net Interest Income After Loan Losses | Amount of interest 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. | |
| OperatingIncome | Operating Income | The net result for the period of deducting interest and noninterest expenses from interest and noninterest income. | |
| IncomeBeforeIncomeTaxes | Income Before Income Taxes | This element represents the income or loss from continuing operations attributable to the economic entity which may also be defined as revenue less expenses from ongoing operations, after income or loss from equity method investments (pre-tax), but before income taxes, extraordinary items, income or loss from equity method investments (after-tax) and noncontrolling interest. | |
| IncomeTaxes | Income Taxes | The sum of the current income tax expense or benefit and the deferred income tax expense or benefit pertaining to continuing operations. | |
| DiscontinuedOperations | Discontinued Operations | Amount of income (loss) from a disposal group, net of income tax before extraordinary items allocable to noncontrolling interests. Includes, net of tax, income (loss) from operations during the phase-out period, gain (loss) on disposal, provision (or any reversals of earlier provisions) for loss on disposal, and adjustments of a prior period gain (loss) on disposal. | |
| EquityInAffiliates | Equity In Affiliates | Income (or loss) from investments made under the equity method. | |
| ExtraordinaryItems | Extraordinary Items | Net of tax amount of gain (loss) classified as extraordinary item, including amount attributable to noncontrolling interests. | |
| ConsolidatedNetIncomeLoss | Consolidated Net Income (Loss) | The portion of profit or loss for the period, net of income taxes, which is attributable to the parent. | |
| NoncontrollingInterestIncome | Noncontrolling Interest | Amount of Net Income (Loss) attributable to noncontrolling interest. | |
| PreferredStockDividendsDeclared | Preferred Stock Dividends Declared | The aggregate value of preferred stock dividends declared. | |
| OtherAdjustmentsIncome | Other Adjustments to Income | Other adjustments necessary to derive net income apportioned to common stockholders. | |
| NetIncomeLossAttributbaleCommonShareholders | Net Income (Loss) Attributable to Common Shareholders, Basic | Net income after adjustments for dividends on preferred stock (declared in the period) and/or cumulative preferred stock (accumulated for the period). | |
| DilutionAdjustments | Dilution Adjustments | Adjustments to arrive at the net income available to shareholder on a fully-diluted basis. | |
| NetIncomeLossAttributableCommonShareholdersDiluted | Net Income (Loss) Attributable to Common Shareholders, Diluted | Net Income or Loss Available to Common Stockholders plus adjustments resulting from the assumption that dilutive convertible securities were converted, options or warrants were exercised, or that other shares were issued upon the satisfaction of certain conditions. | |
| BasicEarningsPerShare | Basic Earnings Per Share | The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period. | |
| DilutedEarningsPerShare | Diluted Earnings Per Share | The amount of net income (loss) for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period. | |
| CommonStockDividendsDeclared | Common Stock Dividends Declared | Aggregate dividends declared during the period for each share of common stock outstanding. | |
| BasicSharesOutstanding | Basic Shares Outstanding | Number of basic shares or units, after adjustment for contingently issuable shares or units and other shares or units not deemed outstanding, determined by relating the portion of time within a reporting period that common shares or units have been outstanding to the total time in that period. | |
| DilutedSharesOutstanding | Diluted Shares Outstanding | The average number of shares or units issued and outstanding that are used in calculating diluted EPS or earnings per unit (EPU), determined based on the timing of issuance of shares or units in the period. |
Interest Income
| Field | Label | Unit | Description |
|---|---|---|---|
| InterestFeesLoans | Interest and Fees on Loans | The aggregate interest and fee income generated by: (1) loans the Entity has positive intent and ability to hold for the foreseeable future, or until maturity or payoff, including commercial and consumer loans, whether domestic or foreign, which may consist of: (a) industrial and agricultural; (b) real estate; and (c) real estate construction loans; (d) trade financing; (e) lease financing; (f) home equity lines-of-credit; (g) automobile and other vehicle loans; and (h) credit card and other revolving-type loans and (2) loans and leases held-for-sale which may include mortgage loans, direct financing, and sales-type leases. | |
| IncomeFederalFundsSold | Interest on Federal Funds Sold | The aggregate interest income earned from (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. | |
| InterestDepositsBanks | Interest on Deposits in Banks | Interest income derived from funds deposited with both domestic and foreign financial institutions including funds in money market and other accounts. | |
| IncomeInvestmentSecurities | Income on Investment Securities | Amount of operating dividend and interest income, including amortization and accretion of premiums and discounts, on securities. | |
| IncomeLoansHeldForSale | Income on Loans Held For Sale | The amount of interest and fee income earned from loans held-for-sale, including mortgage loans, and interest earned from direct financing and sales-type leases held-for-sale. | |
| IncomeTradingSecurities | Income on Trading Securities | Amount of operating dividend and interest income, including amortization and accretion of premiums and discounts, on trading securities and other forms of securities that provide ownership interests. | |
| OtherInterestDividendIncome | Other Interest and Dividend Income | Includes all other interest income, net of discount accretion and premium amortization, and dividend income. It may include dividend income from equity securities that do not have readily determinable fair values that are reportable in Other Assets, and interest income on interest-only strips receivable (not in the form of a security) that are included in Other Assets. | |
| TotalInterestIncome | Total Interest Income | Represents the total of interest and dividend income, including any amortization and accretion (as applicable) of discounts and premiums, earned from (1) loans and leases whether held-for-sale or held-in-portfolio; (2) investment securities; (3) federal funds sold; (4) securities purchased under agreements to resell; (5) investments in banker's acceptances, commercial paper, or certificates of deposit; (6) dividend income; or (7) other investments not otherwise specified herein. |
Interest Expense
| Field | Label | Unit | Description |
|---|---|---|---|
| InterestExpenseDeposits | Interest Expense on Deposits | Aggregate amount of interest expense on all deposits. | |
| InterestExpenseBorrowings | Interest Expense on Borrowings | Aggregate amount of interest expense on all borrowings. | |
| OtherInterestExpense | Other Interest Expense | Interest expense on all other items not previously classified. For example, includes dividends associated with redeemable preferred stock of a subsidiary that is treated as a liability in the parent's consolidated balance sheet. | |
| TotalInterestExpense | Total Interest Expense | Amount of the cost of borrowed funds accounted for as interest expense. |
Noninterest Income
| Field | Label | Unit | Description |
|---|---|---|---|
| FeesDeposits | Fees on Deposits | Includes amounts charged depositors for: (1) maintenance of their accounts (maintenance charges); (2) failure to maintain specified minimum balances on account; (3) exceeding the number of checks or transactions allowed to be processed in a given period; (4) checks drawn on no minimum balance deposit accounts; (5) withdrawals from nontransaction deposit accounts; (6) closing savings accounts before a specified minimum period of time has elapsed; (7) accounts which have remained inactive for extended periods of time or which have become dormant; (8) use of automated teller machines or remote service units; (9) checks drawn against insufficient funds that the bank assesses regardless of whether it decides to pay, return or hold the check; (10) issuing stop payment orders; (11) certifying checks; and (12) accumulating or disbursing funds deposited in IRAs or Keogh Plan accounts when not handled by the bank's trust department. | |
| AdvisoryIncome | Advisory Income | Fees and commissions from underwriting securities, private placements of securities, investment advisory and management services, merger and acquisition services, and other related consulting fees. Include fees and commissions from securities brokerage activities, from the sale and servicing of mutual funds, from the purchase and sale of securities and money market instruments where the bank is acting as agent for other banks or customers, and from the lending of securities owned by the bank or by bank customers (exclusive of trading revenue). Also includes the bank's proportionate share of the income or loss before extraordinary items and other adjustments from its investments in: unconsolidated subsidiaries, associated companies and corporate joint ventures, unincorporated joint ventures, general partnerships, and limited partnerships over which the bank exercises significant influence and that are principally engaged in investment banking, advisory, brokerage, or securities underwriting activities. | |
| MortgageIncome | Mortgage Income | Combination of: 1) The noninterest income derived from mortgage banking activities (fees and commissions), including fees earned from servicing third-party assets. 2) The adjustment to the carrying value of the rights retained or purchased to service mortgages. These adjustments are made when the estimate of the fair value is changed. | |
| SecuritiesGains | Securities Gains | This item represents the total realized gain (loss) included in earnings for the period as a result of selling marketable securities categorized as trading, available-for-sale, or held-to-maturity. | |
| CardFees | Card Fees | Amount of income earned from credit card services (including late, over limit, and annual fees) and debit card services (including interchange fees, annual fees and other fees). Excludes interest income earned on credit card balances and transactions. | |
| OtherNoninterestIncome | Other Noninterest Income | Represents other forms of revenue earned, excluding interest, which is not otherwise specified in the taxonomy. | |
| TotalNoninterestIncome | Total Noninterest Income | The total amount of noninterest income which may be derived from: (1) fees and commissions; (2) premiums earned; (3) insurance policy charges; (4) the sale or disposal of assets; and (5) other sources not otherwise specified. |
Noninterest Expense
| Field | Label | Unit | Description |
|---|---|---|---|
| LaborBenefits | Labor and Benefits | The aggregate amount of expenditures for salaries, wages, profit sharing and incentive compensation, and other employee benefits, including equity-based compensation, and pension and other postretirement benefit expense. | |
| Occupancy | Occupancy | Amount of net occupancy expense that may include items, such as depreciation of facilities and equipment, lease expenses, property taxes and property and casualty insurance expense. | |
| EquipmentTechnology | Equipment and Technology | This element represents equipment expense including depreciation, repairs, rentals, and service contract costs. This item 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 and the amount of expense in the period for communications and data processing expense. | |
| MarketingAdvertising | Marketing and Advertising | The total expense recognized in the period for promotion, public relations, and brand or product advertising. | |
| ProfessionalFees | Professional Fees | A fee charged for services from professionals such as consultants, lawyers and accountants. | |
| RestructuringImpairmentChargesExpense | Restructuring and Impairment Charges | The aggregate amount provided for estimated restructuring charges, remediation costs, and asset impairment loss during an accounting period included in operating expenses. Generally, these items are either unusual or infrequent, but not both (in which case they would be extraordinary items). | |
| NonrecurringSpecialCharges | Nonrecurring and Special Charges | The total amount of expenses recognized during the period not separately disclosed that are nonrecurring in nature. | |
| OtherNoninterestExpense | Other Noninterest Expense | Other noninterest expenses that are not separately presented in any other noninterest expense category. | |
| TotalNoninterestExpense | Total Noninterest Expense | Total aggregate amount of all noninterest expense. |
Other Income (Expense)
| Field | Label | Unit | Description |
|---|---|---|---|
| EquityAffiliatesPreTax | Equity in Affiliates (Pre-Tax) | The income (or loss) from investments made under the equity method reported on a pre-tax basis. | |
| OtherExpenseIncome | Other Income (Expense) | The aggregate amount of other nonrecurring expenses, not previously categorized, that are infrequent in occurrence or unusual in nature. | |
| TotalOtherIncomeExpense | Total Other Income (Expense) | The aggregate amount of income or expense from ancillary business-related activities (that is to say, excluding major activities considered part of the normal operations of the business). |
Cash Flow Statement
| Field | Label | Unit | Description |
|---|---|---|---|
| EffectCurrencyExchangeRate | Effect of Currency Exchange Rate | The effect of exchange rate changes on cash balances held in foreign currencies. | |
| OtherCashItems | Other Cash Items | Other cash items not classified elsewhere. This can include divestments reported outside of operating, investing and financing activities. | |
| ChangeCashEquivalents | Change In Cash and Equivalents | The increase (decrease) during the reporting period in cash and cash equivalents. While for technical reasons this element has no balance attribute, the default assumption is a debit balance consistent with its label. |
Net Cash From Operating Activities
| Field | Label | Unit | Description |
|---|---|---|---|
| NetIncomeCashFlow | Net Income | The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest. | |
| IncomeLossDiscontinuedOperations | Income (Loss) From Discontinued Operations | Amount of income (loss) from a disposal group, net of income tax before extraordinary items allocable to noncontrolling interests. Includes, net of tax, income (loss) from operations during the phase-out period, gain (loss) on disposal, provision (or any reversals of earlier provisions) for loss on disposal, and adjustments of a prior period gain (loss) on disposal. | |
| ProvisionLoanLosses | Provision for Loan Losses | Amount of expense related loan transactions, lease transactions, credit loss from transactions other than loan and lease transactions, and other loss based on assessment of uncollectability from the counterparty to reduce the account to their net realizable value. | |
| DepreciationAmortization | Depreciation and Amortization | The aggregate expense recognized in the current period that allocates the cost of tangible assets, or intangible assets to periods that benefit from use of the assets. | |
| AmortizationFinancingCostsDiscounts | Amortization of Financing Costs and Discounts | Amount of noncash expense included in interest expense to allocate debt discount and premium, and the costs to issue debt and obtain financing over the related debt instruments. Alternate captions include noncash interest expense. | |
| ShareBasedCompensation | Share-Based Compensation | The aggregate amount of noncash, equity-based employee remuneration. This may include the value of stock or unit options, amortization of restricted stock or units, and adjustment for officers' compensation. As noncash, this element is an add back when calculating net cash generated by operating activities using the indirect method. | |
| DeferredIncomeTaxesTaxCredits | Deferred Income Taxes and Tax Credits | Amount of deferred income tax expense (benefit) and income tax credits. | |
| GainLossOnSale | Gain (Loss) On Sale | 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). | |
| EquityMethodInvestments | Equity Method Investments | 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. This item includes income or expense related to stock-based compensation based on the investor's grant of stock to employees of an equity method investee. | |
| PensionOtherPostretirementBenefits | Pension and Other Postretirement Benefits | The amount of pension and other (such as medical, dental and life insurance) postretirement benefit costs recognized during the period for (1) defined benefit plans (periodic benefit costs include the following components: service cost, interest cost, expected return on plan assets, gain (loss) on assets, prior service cost or credit, transition asset or obligation, and gain (loss) due to settlements or curtailments) and for (2) defined contribution plans (to the extent that a plan's defined contributions to an individual's account are to be made for periods in which that individual renders services, the net cost for a period is the contribution called for in that period; if a plan calls for contributions for periods after an individual retires or terminates, the estimated cost is accrued during the employee's service period). | |
| RestructuringImpairmentCharges | Restructuring and Impairment Charges | The aggregate amount provided for estimated restructuring charges, remediation costs, and asset impairment loss during an accounting period. Generally, these items are either unusual or infrequent, but not both (in which case they would be extraordinary items). | |
| OtherOperatingActivities | Other Operating Activities | Other cash or noncash adjustments to reconcile net income to cash provided by (used in) operating activities that are not separately disclosed in the statement of cash flows (for example, cash received or cash paid during the current period for miscellaneous operating activities, net change during the reporting period in other assets or other liabilities). | |
| ChangeLoansHeldForSale | Change in Loans Held For Sale | The increase (decrease) during the reporting period in the value of loans or securitized loans that are held with the intention to sell in the near future. | |
| ChangeTradingSecurities | Change in Trading Securities | Amount of increase (decrease) in the fair value of equity or debt securities classified as trading. | |
| ChangeOtherOperatingAssetsLiabilitiesNet | Change In Other Operating Assets and Liabilities, Net | The increase (decrease) during the reporting period of all other assets and liabilities used in operating activities. | |
| CashOperatingActivitiesContinuingOperations | Cash From Operating Activities - Continuing Operations | The net cash from (used in) the entity's continuing operations. This element specifically EXCLUDES the cash flows derived by the entity from its discontinued operations, if any. This element is only to be used when the entity reports its cash flows attributable to discontinued operations separately from the cash flow provided by or used in operating activities. | |
| NetCashOperatingActivitiesDiscontinuedOperations | Net Cash From Operating Activities - Discontinued Operations | This element represents cash provided by or used in the operating activities of the entity's discontinued operations during the period. This element is only used by those entities that separately report cash flows attributable to discontinued operations. If using this element, it is an indication that the cash flows of the entity which are detailed in reconciling to cash provided by or used in operating activities reflect only cash flows attributable to continuing operations. | |
| NetCashOperatingActivities | Net Cash From Operating Activities | The net cash from (used in) all of the entity's operating activities, including those of discontinued operations, of the reporting entity. Operating activities generally involve producing and delivering goods and providing services. Operating activity cash flows include transactions, adjustments, and changes in value that are not defined as investing or financing activities. |
Net Cash From Investing Activities
| Field | Label | Unit | Description |
|---|---|---|---|
| AcquisitionsNet | Acquisitions | The cash outflow associated with the acquisition of a controlling interest in another entity or an entity that is related to it but not strictly controlled (for example, an unconsolidated subsidiary, affiliate, joint venture or equity method investment). | |
| DivestituresNet | Divestitures | The cash inflow associated with the amount received from the sale of a business segment or subsidiary or sale of an entity that is related to it but not strictly controlled during the period (for example, an unconsolidated subsidiary, affiliate, joint venture or equity method investment). | |
| IntangiblesNet | Intangibles | The cash flow to acquire or sell assets without physical form usually arising from contractual or other legal rights, excluding goodwill. | |
| ChangeLoans | Change in Loans | The net cash outflow or inflow for the increase (decrease) in the beginning and end of period of loan and lease balances which are not originated or purchased specifically for resale. Includes cash payments and proceeds associated with (a) loans held-for-investment, (b) leases held-for-investment, and (c) both. | |
| ChangeInvestments | Change in Investments | The net cash paid (received) associated with the acquisition or disposal of all investments, including securities and other assets. | |
| ChangeFederalFundsSold | Change in Federal Funds Sold | The cash flow from the funds lent to and (borrowed from) other financial reporting institutions arising from excess or shortfall in reserve deposited at the Federal Reserve Bank to meet legal requirements. This lending and borrowing is usually contracted on an overnight basis at an agreed rate of interest. Also include cash outflow or inflow from investments purchased under the agreement to resell such investment. | |
| ChangeInterestBearingDepositsBanks | Change in Interest-Bearing Deposits in Banks | The net cash inflow or outflow in Interest-bearing Deposits by banks in other financial institutions for relatively short periods of time including, for example, certificates of deposits. | |
| ChangePremisesEquipment | Change in Premises and Equipment | The net cash outflow or inflow from purchases, sales and disposals of property, plant and equipment and other productive assets. | |
| ChangeRestrictedCashInvestments | Change in Restricted Cash and Investments | The net cash inflow or outflow for the increase (decrease) associated with funds that are not available for withdrawal or use (such as funds held in escrow) and are associated with underlying transactions that are classified as investing activities. | |
| ChangeOtherRealEstateOwned | Change in Other Real Estate Owned | Additions or disposals of other real estate not separately disclosed, including, but not limited to, 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 excludes real estate assets taken in settlement of troubled loans through surrender or foreclosure. | |
| RelatedPartyTransactions | Related Party Transactions | The cash flow associated with the acquisition, sale or advances to an entity that is related to it but not strictly controlled (for example, an unconsolidated subsidiary, affiliate, and joint venture or equity method investment) or the sale or acquisition of an additional interest in a subsidiary (controlled entity). | |
| HedgingActivitiesNet | Hedging Activities, Net | The cash outflow or inflow for a financial contract that meets the hedge criteria as either a cash flow hedge, fair value hedge, or hedge of a net investment in a foreign operation. | |
| OtherInvestingActivities | Other Investing Activities | The net cash outflow or inflow from other investing activities. | |
| NetCashInvestingActivitiesContinuingOperations | Net Cash From Investing Activities - Continuing Operations | The net cash from (used in) the entity's investing activities specifically EXCLUDING the cash flows derived by the entity from its discontinued operations, if any. This element is only to be used when the entity reports its cash flows attributable to discontinued operations separately from the cash flow provided by or used in investing activities. Such reporting would necessitate the entity to use the Net Cash provided by or used in Discontinued Operations, Total element provided in the taxonomy. | |
| NetCashInvestingActivitiesDiscontinuedOperations | Net Cash From Investing Activities - Discontinued Operations | This element represents cash provided by or used in the investing activities of the entity's discontinued operations during the period. This element is only used by those entities that separately report cash flows attributable to discontinued operations. If using this element, it is an indication that the cash flows of the entity which are detailed in reconciling to cash provided by or used in investing activities reflect only cash flows attributable to continuing operations. | |
| NetCashInvestingActivities | Net Cash From Investing Activities | The net cash inflow or outflow from investing activity. |
Net Cash From Financing Activities
| Field | Label | Unit | Description |
|---|---|---|---|
| ChangeDeposits | Change in Deposits | The net cash inflow or outflow for the increase (decrease) in the beginning and end of period deposits balances. | |
| ChangeFederalFundsPurchasedRepurchaseAgreements | Change In Federal Funds Purchased and Repurchase Agreements | The net cash inflow or outflow from the fund lent to other financial institution arising from the excess in reserve deposited at Federal Reserve Bank to meet legal requirement. This borrowing is usually contracted on an overnight basis at an agreed rate of interest. Also include cash inflow or outflow from investment sold under the agreement to reacquire such investment. | |
| ShortTermDebtIssuancesRepayments | Short-Term Debt Issuances (Repayments) | The net cash inflow or outflow for borrowing having initial term of repayment within one year or the normal operating cycle, if longer. | |
| LongTermDebtIssuances | Long-Term Debt Issuances | The cash inflow associated with security instrument that either represents a creditor or an ownership relationship with the holder of the investment security with a maturity of beyond one year or normal operating cycle, if longer. Includes proceeds from (a) debt, (b) capital lease obligations, (c) mandatory redeemable capital securities, and (d) any combination of (a), (b), or (c). | |
| LongTermDebtRepayments | Long-Term Debt Repayments | The cash outflow associated with security instruments that either represent a creditor or an ownership relationship with the holder of the investment security with a maturity of beyond one year or normal operating cycle, if longer. Includes repayments of (a) debt, (b) capital lease obligations, (c) mandatory redeemable capital securities, and (d) any combination of (a), (b), or (c). | |
| DebtIssuanceCosts | Debt Issuance Costs | The cash outflow for loan and debt issuance costs. | |
| EquityIssuances | Equity Issuances | The cash inflow from the issuance of common stock, preferred stock, treasury stock, stock options, and other types of equity. | |
| EquityRepurchases | Equity Repurchases | The cash outflow to reacquire common and preferred stock. | |
| EquityIssuanceCosts | Equity Issuance Costs | The cash outflow for cost incurred directly with the issuance of an equity security. | |
| ProceedsIncentivePlans | Proceeds From Incentive Plans | The total cash inflow associated with the amount received from holders to acquire the entity's shares under incentive and share awards, including stock option exercises. This item inherently excludes any excess tax benefit, which the entity may have realized and reported separately. | |
| CashDividends | Dividends | Cash outflow in the form of ordinary dividends to shareholders, generally out of earnings. | |
| DividendsPreferredStock | Dividends, Preferred Stock | The cash outflow for the return on capital for preferred shareholders. | |
| DividendsNoncontrollingInterests | Dividends, Noncontrolling Interests | The net cash inflow or outflow from noncontrolled interest to increase or decrease the number of shares they have in the entity. This does not include dividends paid to the noncontrolling interest. | |
| NoncontrollingInterests | Noncontrolling Interests | Amount of cash inflow (outflow) from (to) a noncontrolling interest. Excludes dividends paid to the noncontrolling interest. | |
| OtherFinancingActivities | Other Financing Activities | The net cash inflow or outflow from other financing activities. This element is used when there is not a more specific and appropriate element in the taxonomy. | |
| NetCashFinancingActivitiesContinuingOperations | Net Cash From Financing Activities - Continuing Operations | The net cash from (used in) the entity's financing activities specifically EXCLUDING the cash flows derived by the entity from its discontinued operations, if any. This element is only to be used when the entity reports its cash flows attributable to discontinued operations separately from the cash flow provided by or used in financing activities. Such reporting would necessitate the entity to use the Net Cash provided by or used in Discontinued Operations, Total element provided in the taxonomy. | |
| NetCashFinancingActivitiesDiscontinuedOperations | Net Cash From Financing Activities - Discontinued Operations | This element represents cash provided by or used in the financing activities of the entity's discontinued operations during the period. This element is only used by those entities that separately report cash flows attributable to discontinued operations. If using this element, it is an indication that the cash flows of the entity which are detailed in reconciling to cash provided by or used in financing activities reflect only cash flows attributable to continuing operations. | |
| NetCashFinancingActivities | Net Cash From Financing Activities | The net cash inflow or outflow from financing activity for the period. |
Supplemental
| Field | Label | Unit | Description |
|---|---|---|---|
| CashPaidIncomeTaxes | Cash Paid for Income Taxes | The amount of cash paid during the current period to foreign, federal, state, and local authorities as taxes on income, net of any cash received during the current period as refunds for the overpayment of taxes. | |
| CashPaidInterest | Cash Paid for Interest | The amount of cash paid for interest during the period. |
Insurance
Balance Sheet
| Field | Label | Unit | Description |
|---|---|---|---|
| CommitmentsContingencies | Commitments and Contingencies | Represents the caption on the face of the balance sheet to indicate that the entity has entered into (1) purchase or supply arrangements that will require expending a portion of its resources to meet the terms thereof, and (2) is exposed to potential losses or, less frequently, gains, arising from (a) possible claims against a company's resources due to future performance under contract terms, and (b) possible losses or likely gains from uncertainties that will ultimately be resolved when one or more future events that are deemed likely to occur do occur or fail to occur. | |
| TotalLiabilitiesEquity | Total Liabilities and Equity | Total of all Liabilities and Equity items. |
Assets
| Field | Label | Unit | Description |
|---|---|---|---|
| FixedIncomeSecurities | Fixed Income Securities | Amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes 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. Excludes cash and cash equivalents within disposal group and discontinued operation. | |
| EquitySecurities | Equity Securities | Investments which are intended to be sold in the short term (usually less than one year or the normal operating cycle, whichever is longer) including trading securities, available-for-sale securities, held-to-maturity securities, and other short-term investments not otherwise listed in the existing taxonomy. | |
| RealEstateLoansInvestments | Real Estate Loans and Investments | Carrying amount as of the balance sheet date of the asset arising from derivative instruments and hedging activities, which are expected to be converted into cash or otherwise disposed of within a year or the normal operating cycle, if longer. | |
| AlternativeInvestments | Alternative Investments | The current cash, cash equivalents and investments that 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. | |
| OtherInvestments | Other Investments | Amount due from customers or clients, within one year of the balance sheet date (or the normal operating cycle, whichever is longer), for goods or services (including trade receivables) that have been delivered or sold in the normal course of business, reduced to the estimated net realizable fair value by an allowance established by the entity of the amount it deems uncertain of collection. | |
| TotalInvestments | Total Investments | An amount representing an agreement for an unconditional promise by the maker to pay the Company (holder) a definite sum of money within one year from the balance sheet date (or the normal operating cycle, whichever is longer), net of any write-downs taken for collection uncertainty on the part of the holder. Such amount may include accrued interest receivable in accordance with the terms of the debt. The debt also may contain provisions and related items including a discount or premium, payable on demand, secured, or unsecured, interest bearing or noninterest bearing, among a myriad of other features and characteristics. This amount does not include amounts related to receivables held-for-sale. | |
| CashEquivalents | Cash and Equivalents | Amount due other than from customers or clients, within one year of the balance sheet date (or the normal operating cycle, whichever is longer). | |
| RestrictedCashInvestments | Restricted Cash and Investments | The aggregate amount of receivables to be collected from related parties where one party can exercise control or significant influence over another party; including affiliates, owners or officers and their immediate families, pension trusts, and so forth, at the financial statement date. which are usually due within one year (or one business cycle). | |
| Receivables | Receivables | Carrying amount (lower of cost or market) as of the balance sheet date of inventories less all valuation and other allowances. Excludes noncurrent inventory balances (expected to remain on hand past one year or one operating cycle, if longer). | |
| ReinsuranceRecoverables | Reinsurance Recoverables | Amount after allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences and carryforwards, net of deferred tax liability attributable to taxable temporary differences expected to be realized or consumed within one year or operating cycle, if longer. | |
| DeferredPolicyAcquisitionCosts | Deferred Policy Acquisition Costs | The aggregate value (measured at the lower of net carrying value or fair value less cost of disposal) for current assets (assets with expected useful life shorter than one year or one operating cycle, whichever is longer) of a disposal group, including a component of the entity (discontinued operation), to be sold or that has subsequently been disposed of through sale, as of the financial statement date. | |
| DeferredTaxAssets | Deferred Tax Assets | The total of the amounts paid in advance for capitalized costs that will be expensed with the passage of time or the occurrence of a triggering event, and will be charged against earnings within one year or the normal operating cycle, if longer, and the aggregate carrying amount of current assets, as of the balance sheet date, not separately presented elsewhere in the balance sheet. Current assets are expected to be realized or consumed within one year (or the normal operating cycle, if longer). | |
| PropertyPlantEquipmentNet | Property, Plant and Equipment, Net | 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 within one year (or the normal operating cycle, if longer). Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events. | |
| Goodwill | Goodwill | Amount, before accumulated depreciation, depletion and amortization, of long-lived physical assets used in the normal conduct of business and not intended for resale. Examples include, but are not limited to, land, buildings, machinery and equipment, office equipment, furniture and fixtures, and computer equipment. If no depreciation is presented in the financial statement, this value will reflect the as-reported net property, plant and equipment. | |
| IntangibleAssetsNet | Intangible Assets, Net | The cumulative amount of depreciation, depletion and amortization (related to property, plant and equipment, but not including land) that has been recognized in the income statement. | |
| AccruedInvestmentIncome | Accrued Investment Income | Amount, net of accumulated depreciation, depletion and amortization, of long-lived physical assets used in the normal conduct of business and not intended for resale. Examples include, but are not limited to, land, buildings, machinery and equipment, office equipment, furniture and fixtures, and computer equipment. | |
| DivestmentAssets | Divestment Assets | The total amount of investments that are intended to be held for an extended period of time (longer than one operating cycle). | |
| OtherAssets | Other Assets | The aggregate of 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 and an amount representing an agreement for an unconditional promise by the maker to pay the Company (holder) a definite sum of money at a future date more than one year from the balance sheet date, reduced to their estimated net realizable fair value by an allowance established by the Company of the amount it deems uncertain of collection and net of any write-downs taken for collection uncertainty on the part of the holder, respectively. | |
| TotalAssets | Total Assets | The aggregate of 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 and an amount representing an agreement for an unconditional promise by the maker to pay the Company (holder) a definite sum of money at a future date more than one year from the balance sheet date, reduced to their estimated net realizable fair value by an allowance established by the Company of the amount it deems uncertain of collection and net of any write-downs taken for collection uncertainty on the part of the holder, respectively. |
Liabilities
| Field | Label | Unit | Description |
|---|---|---|---|
| PolicyReservesClaims | Policy Reserves and Claims | The aggregate amount of policy reserves (provided for future obligations including unpaid claims and claims adjustment expenses) and policy benefits (liability for future policy benefits) as of the balance sheet date; grouped amount of all the liabilities associated with the company's insurance policies. | |
| UnearnedPremiums | Unearned Premiums | Carrying amount of premiums written on insurance contracts that have not been earned as of the balance sheet date. | |
| OtherInsuranceLiabilities | Other Insurance Liabilities | The liability as of the balance sheet date to the policyholders for deposits held under the terms of insurance contracts and other insurance related liabilities. | |
| Debt | Debt | Sum of the carrying values as of the balance sheet date of all debt, including all short-term borrowings, long-term debt, and capital lease obligations. | |
| SeparateAccounts | Separate Accounts | Amount of liability for variable contracts that meet specified criteria that are backed by assets held in separate accounts and carried at the fair value of those assets. | |
| AccountsPayable | Accounts Payable | Sum of the carrying values as of the balance sheet date of obligations incurred through that date, including liabilities incurred and payable to vendors for goods and services received, taxes, interest, rent and utilities, compensation costs, payroll taxes and fringe benefits (other than pension and postretirement obligations), contractual rights and obligations, and statutory obligations. | |
| DeferredTaxLiabilities | Deferred Tax Liabilities | Amount after allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences and carryforwards, net of deferred tax liability attributable to taxable temporary differences. | |
| DivestmentLiabilities | Divestment Liabilities | Amount classified as liabilities attributable to disposal group held for sale or disposed of. | |
| OtherLiabilities | Other Liabilities | The aggregate carrying amount, as of the balance sheet date, of liabilities not separately disclosed in the balance sheet. | |
| TotalLiabilities | Total Liabilities | Sum of the carrying amounts as of the balance sheet date of all liabilities that are recognized. Liabilities are probable future sacrifices of economic benefits arising from present obligations of an entity to transfer assets or provide services to other entities in the future. |
Equity
| Field | Label | Unit | Description |
|---|---|---|---|
| PreferredStock | Preferred Stock | Aggregate par or stated value of issued nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer). This item includes treasury stock repurchased by the entity. Note: elements for number of nonredeemable preferred shares, par value and other disclosure concepts are in another section within stockholders' equity. | |
| CommonStock | Common Stock | Aggregate par or stated value of issued nonredeemable common stock (or common stock redeemable solely at the option of the issuer). This item includes treasury stock repurchased by the entity. Note: elements for number of nonredeemable common shares, par value and other disclosure concepts are in another section within stockholders' equity. | |
| AdditionalPaidInCapital | Additional Paid In Capital | 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. Some examples of such adjustments include recording the issuance of debt with a beneficial conversion feature and certain tax consequences of equity instruments awarded to employees. | |
| TreasuryStock | Treasury Stock | The amount allocated to treasury stock. Treasury stock is common and preferred shares of an entity that were issued, repurchased by the entity, and are held in its treasury. | |
| AccumulatedOtherComprehensiveIncome | Accumulated Other Comprehensive Income | Accumulated change in equity from transactions and other events and circumstances from non-owner sources, net of tax effect, at period end. Excludes Net Income (Loss), and accumulated changes in equity from transactions resulting from investments by owners and distributions to owners. Includes foreign currency translation items, certain pension adjustments, unrealized gains and losses on certain investments in debt and equity securities, other than temporary impairment (OTTI) losses related to factors other than credit losses on available-for-sale and held-to-maturity debt securities that an entity does not intend to sell and it is not more likely than not that the entity will be required to sell before recovery of the amortized cost basis, as well as changes in the fair value of derivatives related to the effective portion of a designated cash flow hedge. | |
| RetainedEarningsDeficit | Retained Earnings (Deficit) | The cumulative amount of the reporting entity's undistributed earnings or deficit. | |
| ESOPEmployeeRelatedEquity | ESOP and Employee Related Equity | Value of stock issued under share-based plans to employees or officers which is the unearned portion, accounted for under the fair value method. Fair value of unearned shares for all classes of common stock and nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer) held by an employee stock ownership plan (ESOP). Includes the sale of shares or the issuance treasury shares to an ESOP. | |
| OtherEquity | Other Equity | Aggregate carrying amount, as of the balance sheet date, of equity that is not appropriately classified elsewhere in the balance sheet. | |
| TotalEquityAttributableParent | Total Equity Attributable to Parent | Total of all stockholders' equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which are attributable to the parent. The amount of the economic entity's stockholders' equity attributable to the parent excludes the amount of stockholders' equity which is allocable to that ownership interest in subsidiary equity which is not attributable to the parent (noncontrolling interest, minority interest). This excludes temporary equity and is sometimes called permanent equity. | |
| NoncontrollingInterest | Noncontrolling Interest | Total of all stockholders' equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which is directly or indirectly attributable to that ownership interest in subsidiary equity which is not attributable to the parent (that is, noncontrolling interest, previously referred to as minority interest). | |
| TotalEquity | Total Equity | Total of Stockholders' Equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity including portions attributable to both the parent and noncontrolling interests (previously referred to as minority interest), if any. The entity including portions attributable to the parent and noncontrolling interests is sometimes referred to as the economic entity. This excludes temporary equity and is sometimes called permanent equity. |
Parenthetical
| Field | Label | Unit | Description |
|---|---|---|---|
| ReceivablesReserve | Receivables Reserve | A valuation allowance for trade and other receivables due to an Entity within one year (or the normal operating cycle, whichever is longer) that are expected to be uncollectible. | |
| AccumulatedDepreciationParenthetical | Accumulated Depreciation, Parenthetical | The cumulative amount of depreciation, depletion and amortization (related to property, plant and equipment, but not including land) that has been recognized in the parenthetical section of the balance sheet. | |
| AccumulatedAmortization | Accumulated Amortization | Accumulated amount of amortization of assets, excluding financial assets and goodwill, lacking physical substance with a finite life. | |
| PreferredStockParValue | Preferred Stock, Par Value | Face amount or stated value per share of nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer); generally not indicative of the fair market value per share. | |
| PreferredStockSharesAuthorized | Preferred Stock, Shares Authorized | The maximum number of nonredeemable preferred shares (or preferred stock redeemable solely at the option of the issuer) permitted to be issued by an entity's charter and bylaws. | |
| PreferredStockSharesIssued | Preferred Stock, Shares Issued | Total number of nonredeemable preferred shares (or preferred stock redeemable solely at the option of the issuer) issued to shareholders (includes related preferred shares that were issued, repurchased, and remain in the treasury). May be all or portion of the number of preferred shares authorized. Excludes preferred shares that are classified as debt. | |
| PreferredStockSharesOutstanding | Preferred Stock, Shares Outstanding | Aggregate share number for all nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer) held by stockholders. Does not include preferred shares that have been repurchased. | |
| PreferredStockTreasuryShares | Preferred Stock, Treasury Shares | Number of preferred shares that were previously issued and that were repurchased by the issuing entity and held in treasury on the financial statement date. This stock has no voting rights and receives no dividends. | |
| PreferredStockLiquidationValue | Preferred Stock, Liquidation Value | The per share liquidation preference (or restrictions) of nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer) that has a preference in involuntary liquidation considerably in excess of the par or stated value of the shares. The liquidation preference is the difference between the preference in liquidation and the par or stated values of the share. | |
| CommonStockClassAParValue | Common Stock, Class A, Par Value | Face amount or stated value of Class A common stock per share; generally not indicative of the fair market value per share. | |
| CommonStockClassASharesAuthorized | Common Stock, Class A, Shares Authorized | The maximum number of Class A common shares permitted to be issued by an entity's charter and bylaws. | |
| CommonStockClassASharesIssued | Common Stock, Class A, Shares Issued | Total number of Class A common shares of an entity that have been sold or granted to shareholders (includes common shares that were issued, repurchased and remain in the treasury). These shares represent capital invested by the firm's shareholders and owners, and may be all or only a portion of the number of shares authorized. Shares issued include shares outstanding and shares held in the treasury. | |
| CommonStockClassASharesOutstanding | Common Stock, Class A, Shares Outstanding | Number of shares of Class A common stock outstanding. Common stock represent the ownership interest in a corporation. | |
| CommonStockClassATreasuryShares | Common Stock, Class A, Treasury Shares | Number of Class A common shares that were previously issued and that were repurchased by the issuing entity and held in treasury on the financial statement date. This stock has no voting rights and receives no dividends. | |
| CommonStockClassBParValue | Common Stock, Class B, Par Value | Face amount or stated value of Class B common stock per share; generally not indicative of the fair market value per share. | |
| CommonStockClassBSharesAuthorized | Common Stock, Class B, Shares Authorized | The maximum number of Class B common shares permitted to be issued by an entity's charter and bylaws. | |
| CommonStockClassBSharesIssued | Common Stock, Class B, Shares Issued | Total number of Class B common shares of an entity that have been sold or granted to shareholders (includes common shares that were issued, repurchased and remain in the treasury). These shares represent capital invested by the firm's shareholders and owners, and may be all or only a portion of the number of shares authorized. Shares issued include shares outstanding and shares held in the treasury. | |
| CommonStockClassBSharesOutstanding | Common Stock, Class B, Shares Outstanding | Number of shares of Class B common stock outstanding. Common stock represent the ownership interest in a corporation. | |
| CommonStockClassBTreasuryShares | Common Stock, Class B, Treasury Shares | Number of Class B common shares that were previously issued and that were repurchased by the issuing entity and held in treasury on the financial statement date. This stock has no voting rights and receives no dividends. | |
| CommonStockClassCParValue | Common Stock, Class C, Par Value | Face amount or stated value of Class C common stock per share; generally not indicative of the fair market value per share. | |
| CommonStockClassCSharesAuthorized | Common Stock, Class C, Shares Authorized | The maximum number of Class C common shares permitted to be issued by an entity's charter and bylaws. | |
| CommonStockClassCSharesIssued | Common Stock, Class C, Shares Issued | Total number of Class C common shares of an entity that have been sold or granted to shareholders (includes common shares that were issued, repurchased and remain in the treasury). These shares represent capital invested by the firm's shareholders and owners, and may be all or only a portion of the number of shares authorized. Shares issued include shares outstanding and shares held in the treasury. | |
| CommonStockClassCSharesOutstanding | Common Stock, Class C, Shares Outstanding | Number of shares of Class C common stock outstanding. Common stock represent the ownership interest in a corporation. | |
| CommonStockClassCTreasuryShares | Common Stock, Class C, Treasury Shares | Number of Class C common shares that were previously issued and that were repurchased by the issuing entity and held in treasury on the financial statement date. This stock has no voting rights and receives no dividends. |
Income Statement
| Field | Label | Unit | Description |
|---|---|---|---|
| OperatingIncome | Operating Income | The net result for the period of deducting operating expenses from operating revenues. | |
| IncomeBeforeIncomeTaxes | Income Before Income Taxes | This element represents the income or loss from continuing operations attributable to the economic entity which may also be defined as revenue less expenses from ongoing operations, after income or loss from equity method investments (pre-tax), but before income taxes, extraordinary items, income or loss from equity method investments (after-tax) and noncontrolling interest. | |
| IncomeTaxes | Income Taxes | The sum of the current income tax expense or benefit and the deferred income tax expense or benefit pertaining to continuing operations. | |
| DiscontinuedOperations | Discontinued Operations | Amount of income (loss) from a disposal group, net of income tax before extraordinary items allocable to noncontrolling interests. Includes, net of tax, income (loss) from operations during the phase-out period, gain (loss) on disposal, provision (or any reversals of earlier provisions) for loss on disposal, and adjustments of a prior period gain (loss) on disposal. | |
| EquityInAffiliates | Equity In Affiliates | Income (or loss) from investments made under the equity method. | |
| ExtraordinaryItems | Extraordinary Items | Net of tax amount of gain (loss) classified as extraordinary item, including amount attributable to noncontrolling interests. | |
| ConsolidatedNetIncomeLoss | Consolidated Net Income (Loss) | The portion of profit or loss for the period, net of income taxes, which is attributable to the parent. | |
| NoncontrollingInterestIncome | Noncontrolling Interest | Amount of Net Income (Loss) attributable to noncontrolling interest. | |
| PreferredStockDividendsDeclared | Preferred Stock Dividends Declared | The aggregate value of preferred stock dividends declared. | |
| OtherAdjustmentsIncome | Other Adjustments to Income | Other adjustments necessary to derive net income apportioned to common stockholders. | |
| NetIncomeLossAttributableCommonShareholders | Net Income (Loss) Attributable to Common Shareholders, Basic | Net income after adjustments for dividends on preferred stock (declared in the period) and/or cumulative preferred stock (accumulated for the period). | |
| DilutionAdjustments | Dilution Adjustments | Adjustments to arrive at the net income available to shareholder on a fully-diluted basis. | |
| NetIncomeLossAttributableCommonShareholdersDiluted | Net Income (Loss) Attributable to Common Shareholders, Diluted | Net Income or Loss Available to Common Stockholders plus adjustments resulting from the assumption that dilutive convertible securities were converted, options or warrants were exercised, or that other shares were issued upon the satisfaction of certain conditions. | |
| BasicEarningsPerShare | Basic Earnings Per Share | The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period. | |
| DilutedEarningsPerShare | Diluted Earnings Per Share | The amount of net income (loss) for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period. | |
| BasicSharesOutstanding | Basic Shares Outstanding | Number of basic shares or units, after adjustment for contingently issuable shares or units and other shares or units not deemed outstanding, determined by relating the portion of time within a reporting period that common shares or units have been outstanding to the total time in that period. | |
| DilutedSharesOutstanding | Diluted Shares Outstanding | The average number of shares or units issued and outstanding that are used in calculating diluted EPS or earnings per unit (EPU), determined based on the timing of issuance of shares or units in the period. | |
| CommonStockDividendsDeclared | Common Stock Dividends Declared | Aggregate dividends declared during the period for each share of common stock outstanding. |
Revenues
| Field | Label | Unit | Description |
|---|---|---|---|
| PremiumsEarned | Premiums Earned | Amount, after premiums ceded to other entities and premiums assumed by the entity, of premiums earned. | |
| InvestmentIncomeNet | Investment Income, Net | Amount, after investment expense, of income earned from investments in securities and real estate. Includes, but is not limited to, real estate investment, policy loans, dividends, and interest. Excludes realized gain (loss) on investments. | |
| RealizedInvestmentGainsLosses | Realized Investment Gains (Losses) | This item represents the total realized gain (loss) included in earnings for the period as a result of selling marketable securities categorized as trading, available-for-sale, or held-to-maturity and any gains or losses realized during the period from the sale of investments accounted for under the cost method of accounting and/or investments that are separately or otherwise not categorized as trading, available-for-sale, or held-to-maturity. Additionally, this item would include any losses recognized for other than temporary impairments (OTTI) of the subject investments in debt and equity securities. | |
| CommissionsFees | Commissions and Fees | Income from agency and brokerage operations (includes sales of annuities and supplemental contracts); service charges, commissions, and fees from the sale of insurance and related services; and management fees from separate accounts, deferred annuities, and universal life products. | |
| OtherRevenue | Other Revenue | Reflects the sum of all other revenue and income recognized by the entity in the period not otherwise specified in the income statement. | |
| Revenue | Total Revenue | Amount of revenue recognized from goods sold, services rendered, insurance premiums, or other activities that constitute an earning process. Includes, but is not limited to, investment and interest income before deduction of interest expense when recognized as a component of revenue, and sales and trading gain (loss). |
Operating Expenses
| Field | Label | Unit | Description |
|---|---|---|---|
| ClaimsLossesBenefits | Claims, Losses and Benefits | Amount, after effects of policies assumed or ceded, of expense related to the provision for policy benefits and costs incurred. | |
| PolicyAcquisitionCosts | Policy Acquisition Costs | Amount of deferred policy acquisition costs and capitalized present value of the future profits (PVFP) expensed. Acquisition costs are costs that are related directly to the successful acquisition of new or renewal insurance contracts. | |
| SellingGeneralAdministrative | Selling, General and Administrative | The aggregate total costs related to selling a firm's product and services, as well as all other general and administrative expenses. Direct selling expenses (for example, credit, warranty, and advertising) are expenses that can be directly linked to the sale of specific products. Indirect selling expenses are expenses that cannot be directly linked to the sale of specific products, for example telephone expenses, Internet, and postal charges. General and administrative expenses include salaries of non-sales personnel, rent, utilities, communication, etc. | |
| RestructuringImpairmentChargesIncomeOpEx | Restructuring and Impairment Charges | The aggregate amount provided for estimated restructuring charges, remediation costs, and asset impairment loss during an accounting period included in operating expenses. Generally, these items are either unusual or infrequent, but not both (in which case they would be extraordinary items). | |
| NonrecurringSpecialChargesExpense | Nonrecurring and Special Charges | The total amount of expenses recognized during the period not separately disclosed that are nonrecurring in nature. | |
| OtherOperatingExpenses | Other Operating Expenses | The total amount of other operating cost and expense items that are associated with the entity's normal revenue producing operation. | |
| TotalOperatingExpenses | Total Operating Expenses | Generally recurring costs associated with normal operations except for the portion of these expenses which can be clearly related to production and included in cost of sales or services. Includes selling, general and administrative expense. |
Other Income (Expense)
| Field | Label | Unit | Description |
|---|---|---|---|
| InterestExpense | Interest Expense | The cost of borrowed funds accounted for as interest that was charged against earnings during the period. | |
| EquityAffiliatesPreTax | Equity In Affiliates (Pre-Tax) | The income (or loss) from investments made under the equity method reported on a pre-tax basis. | |
| OtherExpenseIncome | Other Income (Expense) | The aggregate amount of other nonrecurring expenses, not previously categorized, that are infrequent in occurrence or unusual in nature. | |
| TotalOtherIncomeExpense | Total Other Income (Expense) | The aggregate amount of income or expense from ancillary business-related activities (that is to say, excluding major activities considered part of the normal operations of the business). |
Cash Flow Statement
Operating Activities
| Field | Label | Unit | Description |
|---|---|---|---|
| NetIncomeCashFlow | Net Income | The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest. | |
| IncomeLossDiscontinuedOperations | Income (Loss) From Discontinued Operations | Amount of income (loss) from a disposal group, net of income tax before extraordinary items allocable to noncontrolling interests. Includes, net of tax, income (loss) from operations during the phase-out period, gain (loss) on disposal, provision (or any reversals of earlier provisions) for loss on disposal, and adjustments of a prior period gain (loss) on disposal. | |
| DepreciationDepletionAmortization | Depreciation, Depletion and Amortization | The aggregate expense recognized in the current period that allocates the cost of tangible assets, intangible assets, or depleting assets to periods that benefit from use of the assets. | |
| AmortizationFinancingCostsDiscounts | Amortization of Financing Costs and Discounts | Amount of noncash expense included in interest expense to allocate debt discount and premium, and the costs to issue debt and obtain financing over the related debt instruments. Alternate captions include noncash interest expense. | |
| AccretionExpense | Accretion Expense | Amount of accretion expense, which includes, but is not limited to, accretion expense from asset retirement obligations, environmental remediation obligations, and other contingencies. | |
| ShareBasedCompensation | Share-Based Compensation | The aggregate amount of noncash, equity-based employee remuneration. This may include the value of stock or unit options, amortization of restricted stock or units, and adjustment for officers' compensation. As noncash, this element is an add back when calculating net cash generated by operating activities using the indirect method. | |
| RealizedInvestmentGainsLossesCashFlow | Realized Investment Gains (Losses) | This item represents the total realized gain (loss) included in earnings for the period as a result of selling marketable securities categorized as trading, available-for-sale, or held-to-maturity and any gains or losses realized during the period from the sale of investments accounted for under the cost method of accounting and/or investments that are separately or otherwise not categorized as trading, available-for-sale, or held-to-maturity. Additionally, this item would include any losses recognized for other than temporary impairments (OTTI) of the subject investments in debt and equity securities. | |
| DeferredIncomeTaxesTaxCredits | Deferred Income Taxes and Tax Credits | The net amount of deferred income taxes and income tax credits less the tax benefit from exercise of stock options. | |
| GainLossOnSale | Gain (Loss) On Sale | 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). | |
| EquityMethodInvestments | Equity Method Investments | 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. This item includes income or expense related to stock-based compensation based on the investor's grant of stock to employees of an equity method investee. | |
| RestructuringImpairmentChargesCashFlow | Restructuring and Impairment Charges | The aggregate amount provided for estimated restructuring charges, remediation costs, and asset impairment loss during an accounting period. Generally, these items are either unusual or infrequent, but not both (in which case they would be extraordinary items). | |
| ExtraordinaryItemsCashFlow | Extraordinary Items | Net of tax amount of gain (loss) classified as extraordinary item on the cash flow statement, including amount attributable to noncontrolling interests. | |
| OtherOperatingActivities | Other Operating Activities | Other cash or noncash adjustments to reconcile net income to cash provided by (used in) operating activities that are not separately disclosed in the statement of cash flows (for example, cash received or cash paid during the current period for miscellaneous operating activities, net change during the reporting period in other assets or other liabilities). | |
| ChangeDeferredPolicyAcquisitionCosts | Change In Deferred Policy Acquisition Costs | The increase (decrease) during the reporting period of the net amount of deferred policy acquisition costs capitalized on contracts remaining in force as of the balance sheet date. | |
| ChangeReceivables | Change In Receivables | The increase (decrease) during the reporting period of all premiums and other types of receivables due from other persons or entities. | |
| ChangeReinsuranceRecoverables | Change In Reinsurance Recoverables | The increase (decrease) during the reporting period of the reinsurance recoverables on paid losses. | |
| ChangePolicyReservesClaims | Change In Policy Reserves and Claims | The increase (decrease) during the reporting period of the aggregate amount of policy reserves (provided for future obligations including unpaid claims and claims adjustment expenses) and policy benefits (liability for future policy benefits) as of the balance sheet date; grouped amount of all the liabilities associated with the company's insurance policies. | |
| ChangeUnearnedPremiums | Change In Unearned Premiums | The increase (decrease) during the reporting period of premiums written on insurance contracts that have not been earned as of the balance sheet date. | |
| ChangeAccountsPayable | Change In Accounts Payable | The increase (decrease) during the reporting period in the aggregate amount of liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received that are used in an entity's business. | |
| ChangeOtherOperatingAssetsLiabilitiesNet | Change In Other Operating Assets and Liabilities, Net | The increase (decrease) during the reporting period of all other assets and liabilities used in operating activities. | |
| CashOperatingActivitiesContinuingOperations | Cash From Operating Activities - Continuing Operations | The net cash from (used in) the entity's continuing operations. This element specifically EXCLUDES the cash flows derived by the entity from its discontinued operations, if any. This element is only to be used when the entity reports its cash flows attributable to discontinued operations separately from the cash flow provided by or used in operating activities. | |
| NetCashOperatingActivitiesDiscontinuedOperations | Net Cash From Operating Activities - Discontinued Operations | This element represents cash provided by or used in the operating activities of the entity's discontinued operations during the period. This element is only used by those entities that separately report cash flows attributable to discontinued operations. If using this element, it is an indication that the cash flows of the entity which are detailed in reconciling to cash provided by or used in operating activities reflect only cash flows attributable to continuing operations. | |
| NetCashOperatingActivities | Net Cash From Operating Activities | The net cash from (used in) all of the entity's operating activities, including those of discontinued operations, of the reporting entity. Operating activities generally involve producing and delivering goods and providing services. Operating activity cash flows include transactions, adjustments, and changes in value that are not defined as investing or financing activities. |
Investing Activities
| Field | Label | Unit | Description |
|---|---|---|---|
| PurchasePropertyPlantEquipment | Purchase of Property, Plant and Equipment | The cash outflow associated with the acquisition of long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale; includes cash outflows to pay for construction of self-constructed assets. | |
| SalePropertyPlantEquipment | Sale of Property, Plant and Equipment | The cash inflow from the sale of long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale. | |
| AcquisitionsNet | Acquisitions | The cash outflow associated with the acquisition of a controlling interest in another entity or an entity that is related to it but not strictly controlled (for example, an unconsolidated subsidiary, affiliate, joint venture or equity method investment). | |
| DivestituresNet | Divestitures | The cash inflow associated with the amount received from the sale of a business segment or subsidiary or sale of an entity that is related to it but not strictly controlled during the period (for example, an unconsolidated subsidiary, affiliate, joint venture or equity method investment). | |
| IntangiblesNet | Intangibles | The cash flow to acquire or sell assets without physical form usually arising from contractual or other legal rights, excluding goodwill. | |
| ChangeRestrictedCashInvestments | Change In Restricted Cash and Investments | The net cash inflow or outflow for the increase (decrease) associated with funds that are not available for withdrawal or use (such as funds held in escrow) and are associated with underlying transactions that are classified as investing activities. | |
| PurchaseInvestments | Purchase of Investments | The cash outflow associated with the purchase of all investments (debt, security, other) during the period. | |
| SaleMaturityInvestments | Sale and Maturity of Investments | The cash inflow associated with the sale, maturity and collection of all investments such as debt, security and so forth during the period. | |
| RelatedPartyTransactions | Related Party Transactions | The cash flow associated with the acquisition, sale or advances to an entity that is related to it but not strictly controlled (for example, an unconsolidated subsidiary, affiliate, and joint venture or equity method investment) or the sale or acquisition of an additional interest in a subsidiary (controlled entity). | |
| HedgingActivitiesNet | Hedging Activities, Net | The cash outflow or inflow for a financial contract that meets the hedge criteria as either a cash flow hedge, fair value hedge, or hedge of a net investment in a foreign operation. | |
| OtherInvestingActivities | Other Investing Activities | The net cash outflow or inflow from other investing activities. | |
| NetCashInvestingActivitiesContinuingOperations | Net Cash From Investing Activities - Continuing Operations | The net cash from (used in) the entity's investing activities specifically EXCLUDING the cash flows derived by the entity from its discontinued operations, if any. This element is only to be used when the entity reports its cash flows attributable to discontinued operations separately from the cash flow provided by or used in investing activities. Such reporting would necessitate the entity to use the Net Cash provided by or used in Discontinued Operations, Total element provided in the taxonomy. | |
| NetCashInvestingActivitiesDiscontinuedOperations | Net Cash From Investing Activities - Discontinued Operations | This element represents cash provided by or used in the investing activities of the entity's discontinued operations during the period. This element is only used by those entities that separately report cash flows attributable to discontinued operations. If using this element, it is an indication that the cash flows of the entity which are detailed in reconciling to cash provided by or used in investing activities reflect only cash flows attributable to continuing operations. | |
| NetCashInvestingActivities | Net Cash From Investing Activities | The net cash inflow or outflow from investing activity. |
Financing Activities
| Field | Label | Unit | Description |
|---|---|---|---|
| ShortTermDebtIssuancesRepayments | Short-Term Debt Issuances (Repayments) | The net cash inflow or outflow for borrowing having initial term of repayment within one year or the normal operating cycle, if longer. | |
| LongTermDebtIssuances | Long-Term Debt Issuances | The cash inflow associated with security instrument that either represents a creditor or an ownership relationship with the holder of the investment security with a maturity of beyond one year or normal operating cycle, if longer. Includes proceeds from (a) debt, (b) capital lease obligations, (c) mandatory redeemable capital securities, and (d) any combination of (a), (b), or (c). | |
| LongTermDebtRepayments | Long-Term Debt Repayments | The cash outflow associated with security instruments that either represent a creditor or an ownership relationship with the holder of the investment security with a maturity of beyond one year or normal operating cycle, if longer. Includes repayments of (a) debt, (b) capital lease obligations, (c) mandatory redeemable capital securities, and (d) any combination of (a), (b), or (c). | |
| DebtIssuanceCosts | Debt Issuance Costs | The cash outflow for loan and debt issuance costs. | |
| EquityIssuances | Equity Issuances | The cash inflow from the issuance of common stock, preferred stock, treasury stock, stock options, and other types of equity. | |
| EquityRepurchases | Equity Repurchases | The cash outflow to reacquire common and preferred stock. | |
| EquityIssuanceCosts | Equity Issuance Costs | The cash outflow for cost incurred directly with the issuance of an equity security. | |
| ProceedsIncentivePlans | Proceeds From Incentive Plans | The total cash inflow associated with the amount received from holders to acquire the entity's shares under incentive and share awards, including stock option exercises. This item inherently excludes any excess tax benefit, which the entity may have realized and reported separately. | |
| CashDividends | Dividends | Cash outflow in the form of capital distributions and dividends to common shareholders, preferred shareholders and noncontrolling interests. | |
| DividendsPreferredStock | Dividends, Preferred Stock | The cash outflow for the return on capital for preferred shareholders. | |
| DividendsNoncontrollingInterests | Dividends, Noncontrolling Interests | The net cash inflow or outflow from noncontrolled interest to increase or decrease the number of shares they have in the entity. This does not include dividends paid to the noncontrolling interest. | |
| NoncontrollingInterestsFinancing | Noncontrolling Interests | Amount of cash inflow (outflow) from (to) a noncontrolling interest. Excludes dividends paid to the noncontrolling interest. | |
| OtherFinancingActivities | Other Financing Activities | The net cash inflow or outflow from other financing activities. This element is used when there is not a more specific and appropriate element in the taxonomy. | |
| NetCashFinancingActivitiesContinuingOperations | Net Cash From Financing Activities - Continuing Operations | The net cash from (used in) the entity's financing activities specifically EXCLUDING the cash flows derived by the entity from its discontinued operations, if any. This element is only to be used when the entity reports its cash flows attributable to discontinued operations separately from the cash flow provided by or used in financing activities. Such reporting would necessitate the entity to use the Net Cash provided by or used in Discontinued Operations, Total element provided in the taxonomy. | |
| NetCashFinancingActivitiesDiscontinuedOperations | Net Cash From Financing Activities - Discontinued Operations | This element represents cash provided by or used in the financing activities of the entity's discontinued operations during the period. This element is only used by those entities that separately report cash flows attributable to discontinued operations. If using this element, it is an indication that the cash flows of the entity which are detailed in reconciling to cash provided by or used in financing activities reflect only cash flows attributable to continuing operations. | |
| NetCashFinancingActivities | Net Cash From Financing Activities | The net cash inflow or outflow from financing activity for the period. | |
| EffectCurrencyExchangeRate | Effect of Currency Exchange Rate | The effect of exchange rate changes on cash balances held in foreign currencies. | |
| OtherCashAdjustments | Other Cash Adjustments | Other cash items not classified elsewhere. This can include divestments reported outside of operating, investing and financing activities. | |
| ChangeCashEquivalents | Change In Cash and Equivalents | The increase (decrease) during the reporting period in cash and cash equivalents. While for technical reasons this element has no balance attribute, the default assumption is a debit balance consistent with its label. |
Supplemental
| Field | Label | Unit | Description |
|---|---|---|---|
| CashPaidIncomeTaxes | Cash Paid for Income Taxes | The amount of cash paid during the current period to foreign, federal, state, and local authorities as taxes on income, net of any cash received during the current period as refunds for the overpayment of taxes. | |
| CashPaidInterest | Cash Paid for Interest | The amount of cash paid for interest during the period. | |
| EffectCurrencyExchangeRateSupplemental | Effect of Currency Exchange Rate, Supplemental | The effect of exchange rate changes on cash balances held in foreign currencies. This supplemental item only applies to effect of currency exchange rates reported below the change in cash line. |