Non-Cash Items (SF.CF.NonCashItems) is the sum of: Accounting Change (SF.CF.AccountingChangeNonCashExp) Discontinued Operations (SF.CF.DiscontinuedOperationsNonCashExp) Extraordinary Items (SF.CF.ExtraordinaryItemNonCashExp) Unusual Items (SF.CF.UnusualItems) Purchased R&D (SF.CF.PurchasedR&D) Equity in Net Earnings/Loss (SF.CF.EquityInNetEarningsLoss) Other Non-Cash Items (SF.CF.OtherNonCashItems)
Non-Current Derivative Liabilities – Hedging, Supplemental (SF.Notes.BS.NonCurrDerivativeLiabHedgingSuppl) refers to the negative fair value of financial instruments under contracts that have one or more underlying and one or more notional amounts. It is the long-term liability arising from hedging (risk management) derivative instruments.
Non-Current Derivative Liabilities – Speculative/Trading, Supplemental (SF.Notes.BS.NonCurrDerivativeLiabSpecTrdgSuppl) refers to the negative fair value of financial instruments under contracts that have one or more underlying and one or more notional amounts. This item is used for derivatives held for speculative/trading/investment purposes.
Non-Current Marketable Securities, Supplemental (SF.Notes.BS.NonCurrentMarketableSecuritiesSuppl) refers to the liquid long-term investment securities that can be converted into cash at a reasonable price. For companies that don’t differentiate between short-term and long-term assets, this item represents securities that are typically of a long-term nature. Includes investments in equities other than affiliates…
Non-Interest-Bearing Deposits (SF.BS.NonInterestBearingDeposits) refers to the portion of deposits with no interest accrual or with minimal interest earning. These are sometimes called “Demand Deposits” and used for checking accounts. Non-Interest-Bearing Deposits (SF.BS.NonInterestBearingDeposits) does not include: Time deposits, certificates of deposit Money market accounts (shown in “Interest-Bearing Deposits” (SF.BS.InterestBearingDeposits)) Time deposits…
Non-Recurring Items, Total (SF.IS.NonRecurringItemsTotal) refers to all non-recurring/one-off items which is not related to the face of the income statement, or to notes to the values being reported on the face. If non-recurring items are reported on the face of the income statement, or in notes to values reported on…
Normalized Income After Taxes (SF.IS.NormalizedIncAfterTaxes) refers to net income after taxes, excluding the effects of all non-recurring/unusual/one-off/extraordinary items, before minority interest, equity in affiliates, the U.S. GAAP adjustment, preferred distributions and other adjustments to net income. Normalized Income is computed by adding back the value of non-recurring costs and gains,…
Normalized Income Available to Common (SF.IS.NormalizedIncToCommonShareholders) refers to the bottom-line net income available to common shareholders, not including the effects of all non-recurring/unusual/one-off/extraordinary items, after minority interest, equity in affiliates, the U.S GAAP adjustment, preferred distributions and all other adjustments made to the net income. Normalized Income is calculated by…
Normalized Income Before Taxes (SF.IS.NormalizedPreTaxInc) refers to net income before taxes, excluding the effects of all non-recurring/unusual/one-off/extraordinary items. Normalized Income is computed by adding back the value of non-recurring costs and gains, in order to generate an earnings figure that is often more comparable across companies than company-reported GAAP earnings….
Notes Payable/Short-Term Debt (SF.BS.NotesPayable_STDebt) refers to the short-term bank borrowings as well as Notes Payable to suppliers and other Short-Term interest-bearing liabilities. It does not include Derivatives.Notes Payable/Short-Term Debt (SF.BS.NotesPayable_STDebt) includes: Notes payable/promissory notes/post-dated checks to third parties or affiliated companies Short-term bank borrowings/debt/lines of credit/credit facility/financing facility, bank overdrafts,…
