• Minimum Pension Liability (SF.IS.MinPensionLiabilityGain)

    Minimum Pension Liability (SF.IS.MinPensionLiabilityGain) refers to the gains which are realized from maintaining the minimum amount of additional liability necessary for pension liability on the balance sheet to equate the un-funded accumulated benefit obligation. Such adjustment is defined as a part of comprehensive income, according to SFAS 130.

  • Minimum Pension Liability Adjustment (SF.IS.MinimumPensionLiabilityAdj)

    Minimum Pension Liability Adjustment (SF.IS.MinimumPensionLiabilityAdj) refers to gains or losses which are realized from maintaining the minimum amount of additional liability necessary for pension liability on the balance sheet to equate the unfunded accumulated benefit obligation. The concept was abolished with the introduction of the SFAS 158 pension accounting rule…

  • Minimum Pension Liability Adjustment (SF.IS.MinPensionLiabilityAdj)

    Minimum Pension Liability Adjustment (SF.IS.MinPensionLiabilityAdj) refers to the gains or losses which is realized from maintaining the minimum amount of liability necessary for pension liability on the balance sheet to equal the unfunded accumulated benefit obligation. Minimum Pension Liability Adjustment (SF.IS.MinPensionLiabilityAdj) was defined as a part of comprehensive income by…

  • Minimum Pension Liability Loss (SF.IS.MinPensionLiabilityLoss)

    Minimum Pension Liability Loss (SF.IS.MinPensionLiabilityLoss) refers to losses realized from maintaining the minimum amount of additional liability necessary for pension liability on the balance sheet to equate the unfunded accumulated benefit obligation. Such adjustment is defined as a part of comprehensive income, according to SFAS 130.

  • Minority Interest (SF.BS.MinorityInterestLiab)

    Minority Interest (SF.BS.MinorityInterestLiab) refers to the accrued interest for minority shareholders in subsidiaries not 100% owned by the reporting company. Since this is related to external ownership, Minority Interest shown in the Liability section. Minority Interest (SF.BS.MinorityInterestLiab) includes: Investments in joint ventures when the joint venture is fully consolidated Minority…

  • Minority Interest (SF.IS.MinorityInterestIncStmt)

    Minority Interest (SF.IS.MinorityInterestIncStmt) refers to the share of earnings/losses in subsidiaries that belongs to shareholders other than the parent company when the parent company owns less than 100% but more than 50% of a subsidiary. Since the subsidiary’s financials are consolidated with the company, this value is a negative number…

  • Minority Interest (SM.MinorityInterestLiab)

    Minority Interest (SM.MinorityInterestLiab) is the sum of accumulated interest for minority shareholders in subsidiaries that are less than 100 percent owned by the reporting parent company It is equivalent to the value of “Minority Interest (SF.BS.MinorityInterestLiab)” from the Standardized model.

  • Minority Interest & Preferred Shares (SM.MinorityInterest&PreferredShares)

    Minority Interest & Preferred Shares (SM.MinorityInterest&PreferredShares) is the sum of accumulated interest for minority shareholders in subsidiaries that are less than 100 percent owned by the reporting parent company and redeemable and non-redeemable preferred stock of the entity. It can be represented as- “Minority Interest (SM.MinorityInterestLiab) +  Preferred and Convertible…

  • Minority interest expense (SM.MinorityInterest)

    Minority interest expense (SM.MinorityInterest) is the share of earnings/losses in subsidiaries that belongs to shareholders other than the parent company when the parent company owns less than 100%, but more than 50%, of a subsidiary. It is equivalent to the “Minority Interest (SF.IS.MinorityInterestIncStmt)” value from Standardized model.