Intangible, Net (SF.CF.IntangibleNet) is the cash flow from the changes in intangible assets. It is used when the company does not report Purchase of intangibles and Sale of intangibles separately. Intangibles, Net (SF.CF.IntangibleNet) does not include: Disposition of deferred charges (shown in Other Investing Cash Flow (SF.CF.OtherInvestingCashFlow))
Intangibles, Gross (SF.BS.IntangiblesGross) refers to the gross value of intangible assets, before the accumulated amortization and impairment expense is applied. If Intangibles are only reported as a net figure, it is classified as Intangibles, Net (SF.BS.IntangiblesNet). Intangibles, Gross (SF.BS.IntangiblesGross) includes: Gross value of patents, copyrights, franchises, trademarks, trade names, secret…
Intangibles, Net (SF.BS.IntangiblesNet) represents Intangibles, Gross (SF.BS.IntangiblesGross) reduced by Accumulated Intangible Amortization (SF.BS.AccumulatedIntangibleAmortization). Intangibles, Net is utilized when the company does not provide Intangibles, Gross.
Interest & Dividends on Investment Securities (SF.IS.Int&DivsOnInvSecs) refers to the interest & dividends earned from investments in various securities as part of a total investment portfolio for financial institutions. Interest & Dividends on Investment Securities (SF.IS.Int&DivsOnInvSecs) can be derived from equity securities and fixed income securities. Interest & Dividends on…
Interest & Fees on Loans (SF.IS.InterestAndFeesOnLoans) refers to the interest income and associated fees relating to loans to customers. Loans to retail customers and interbank loans are the most significant portion of investment assets in banks. Loan related fees are not separated from interest income because typical loan contracts usually…
Interest Adjustment- Primary EPS (SF.IS.InterestAdjustment_Primary_EPS) refers to expected interest expense which is required to be recovered from the conversion of convertible securities when such securities are part of the denominator for Primary EPS computation. The recoverable interest expense is computed net of possible tax impacts. Interest Adjustment- Primary EPS (SF.IS.InterestAdjustment_Primary_EPS)…
Interest Capitalized-Operating (SF.IS.IntCap_Operating) refers to the interest expense that, instead of being directly expensed in the income statement, are deferred to a company’s property, plant and equipment, intangible assets or deferred charges and subsequently depreciated or amortized over the life of the related assets. It also includes the interest costs…
Interest Capitalized, Non-Operating (SF.IS.IntCap_NonOperating) refers to the interest costs that, rather than being expensed directly in the income statement, are deferred to a company’s property, plant and equipment, intangible assets or deferred charges, and subsequently get depreciated or amortized over the life of the related assets. It also refers to…
Interest Capitalized, Supplemental (SF.Notes.IS.InterestCapitalizedSuppl) represents interest expense on financial (capital) leases.
Interest Expense (Financial Operating), Supplemental (SF.Notes.IS.InterestExpense_FinancialOperSuppl) represents interest expense relating to a company’s financial operations. If Interest Expense (Financial Operating), Supplemental is not provided on the Income Statement, it is obtained from the notes. It is always reported as a negative figure.
