Securities Held to Maturity (SF.BS.SecuritiesHeldToMaturity) refers to securities held to maturity, reported in accordance with SFAS 115, Accounting for Certain Investments in Debt and Equity Securities. Securities Held to Maturity (SF.BS.SecuritiesHeldToMaturity) mostly include debt securities, usually valued at amortized cost. Securities Held to Maturity (SF.BS.SecuritiesHeldToMaturity) does not include: Mortgage-backed security,…
Securities Outstanding (SM.SecOutstanding) returns the number of units outstanding of the security in thousands. In the case of an ADR for example, the result would be the number of ADRs outstanding traded under the called ticker; If the security were a share class, this would return the number of shares…
Securities/Indebtedness of Related Party (SF.BS.Securities_IndebtednessOfRelatedParty) refers to the securities of, or loan extended to related parties (officers, directors, or employees and not affiliated companies). Given the unique relationship between a parent company and affiliates, transactions between the two are disclosed as separately reported figures. Securities/Indebtedness of Related Party (SF.BS.Securities_IndebtednessOfRelatedParty) does…
Security Deposits (SF.BS.SecurityDeposits) refers to the security deposits received for the purpose of offsetting potential losses from physical or intellectual damage or for rights of usage (eg: rental properties). Security Deposits (SF.BS.SecurityDeposits) includes: Franchise deposits Rental security deposits, tenant deposits Refundable deposits from customers Security Deposits (SF.BS.SecurityDeposits) does not include:…
Selling, general and administrative (SG&A) expenses (SM.SGA) refers to all direct and indirect selling expenses (except COGS), and all general and administrative expenses of a company. It is by default the value in the item Selling/General/Administrative Expenses, Total (SF.IS.SGATotal), unless adjusted to exclude some specific items for some particular company….
Selling/General/Administrative Expenses (SF.IS.SGAExp) refers to the operating costs of running a business other than the costs of readying products or services for sale. Individual expenses included in Selling/General/Administrative Expense (SF.IS.SGAExp) may vary according to the nature of business of a company, but they cover expenses related to selling and marketing…
Selling/General/Administrative Expenses, Total (SF.IS.SGATotal) refers to the sum of: Selling/General/Administrative Expense (SF.IS.SGAExp) Labor & Related Expense (SF.IS.LaborRelatedExp) Advertising Expense (SF.IS.AdvertisingExp) Selling/General/Administrative Expenses, Total (SF.IS.SGATotal) may not include total indirect operating expenses when Research & Development (SF.IS.RDExp) and Depreciation/Amortization (SF.IS.DepreciationExp) expenses are disclosed separately. Selling/General/Administrative Expenses, Total (SF.IS.SGATotal) does not include:…
Separate Accounts – Assets (SF.BS.SeparateAccounts_Assets) refers to the assets of contra accounts for transactions on segregated funds. Segregated funds are used by insurances to manage investment assets for their clients. Income from the funds is transferred to the clients and the Insurance earns commissions / management fees.
Separate Accounts – Liability (SF.BS.SeparateAccounts_Liability) refers to the liabilities of contra accounts for transactions on segregated funds. Segregated funds are established by an insurance company to manage certain investment assets on behalf of its clients. Insurance companies earn fees by managing such segregated funds. Pension fund management or annuity-style savings…
U.S. GAAP Adjustment (SF.IS.USGAAPAdj) refers to the disclosure by foreign companies using local accounting standards (or International Accounting Standards) to reconcile their local accounting net income with that of U.S. equivalent net income.
