Impairment – Assets Held For Sale, Supplemental (SF.IS.Impairment_AssetsHeldForSaleSuppl) refers to an unusual/non-recurring item which is related to the impairment of long-lived assets, certain identifiable intangibles, and goodwill related to those assets. These items are assets that are sold by the reporting company. If the impairment of assets held for sale…
Impairment – Assets Held For Use, Supplemental (SM.ImpairmentAssetsHeldForUseSupplemental) refers to the impairment/ write-down/ write-off/ revaluation of long-lived assets, certain identifiable intangibles, and goodwill related to those assets, retained by the reporting company. It is equivalent to the “Impairment- Assets Held for Use (SF.IS.Impairment_AssetsHeldForUse)” value from the standardized model.
Impairment- Assets Held For Sale (SF.IS.Impairment_AssetsHeldForSale) refers to the form of unusual item that is related to the impairment of current assets. These items are assets that are sold by the reporting company. Impairment-Assets Held For Sale (SF.IS.Impairment_AssetsHeldForSale) is used for any item that is disclosed above income taxes, irrespective…
Impairment- Assets Held for Use (SF.IS.Impairment_AssetsHeldForUse) refers to an unusual item related to the impairment of long-lived assets, certain identifiable intangibles, and goodwill related to those assets, retained by the reporting company. Impairment- Assets Held for Use (SF.IS.Impairment_AssetsHeldForUse) is used for any item that is disclosed above income taxes, irrespective…
Impairment-Assets Held for Use, Supplemental (SF.IS.Impairment_AssetsHeldforUseSuppl) refers to an unusual item that is related to the impairment of long-lived assets, certain identifiable intangibles, and goodwill related to those assets. These assets are retained by the reporting company. If the impairment of assets held for use is reported on the face…
Income Available to Common Excl. Extraordinary Items (SF.IS.IncomeAvailableToComExclExtraordinaryItems) refers to the bottom-line net income which is available to common shareholders, excluding the effects of extraordinary items-adjusted by minority interest, equity in affiliates, the U.S. GAAP adjustment, preferred distributions and all other adjustments which are made to net income. This value…
Income Available to Common Stocks Incl. Extraordinary Items (SF.IS.IncomeAvailableToComInclExtraorinatyItems) refers to the bottom-line net income available to common shareholders, including the effects of extraordinary items- adjusted by minority interest, equity in affiliates, the U.S. GAAP adjustment, preferred distributions and all other adjustments which are being made to net income. This…
Income Incl Extra Before Distributions (SF.IS.IncomeInclExtraBeforeDistributions) refers to net income after taxes, adjusted by minority interest, equity in affiliates, the U.S. GAAP adjustment and extraordinary items, before preferred distributions and other adjustments which are done to net income. Income Incl Extra Before Distributions (SF.IS.IncomeInclExtraBeforeDistributions) can be computed as the sum…
Income Tax Non-Recurring Change, Supplemental (SF.Notes.IS.IncomeTaxNonRecurringChangeSuppl) refers to an extraordinary one-off gain/loss resulting from a significant tax reform, including the impact of the U.S. Tax Cuts and Jobs Act on income taxes.
Income Taxes Payable (SF.BS.IncomeTaxesPayable) refers to the income taxes payable to the Government, that have already been determined in terms of amount and payable date. Income Taxes Payable (SF.BS.IncomeTaxesPayable) is different from Deferred Income Tax – Current Liability (SF.BS.DeferredIncomeTax_CurrentLiability) since the latter is an estimated amount only. Income Taxes Payable…
