• Underwriting & Commissions (SF.IS.UnderwritingAndCommissions)

    Underwriting & Commissions (SF.IS.UnderwritingAndCommissions) refers to the commissions received for underwriting insurance policies from policyholders or other insurance companies. Under the process, a guaranteed cash payment is made in the event of a loss or casualty. Commissions are service charges assessed by an agent in return for arranging the purchase…

  • Unearned Income (SF.BS.UnearnedIncome)

    Unearned Income (SF.BS.UnearnedIncome) refers to unearned interest income, where the nominal value of a loan includes prepaid interest income, and a portion of the prepaid interest income is not yet earned at the end of a fiscal period. As it is an asset account, Unearned Income (SF.BS.UnearnedIncome) is shown as…

  • Unearned Premium/Unearned Revenue (SF.BS.UnearnedPremium_UnearnedRevenue)

    Unearned Premium/Unearned Revenue (SF.BS.UnearnedPremium_UnearnedRevenue) refers to the premiums received but not yet earned. This generally refers to premiums received on non-life insurance policies, as these premiums are earned over the life of the contract. Unearned Premium/Unearned Revenue (SF.BS.UnearnedPremium_UnearnedRevenue) does not include: Unpaid claims and losses (classified as Policy Liabilities (SF.BS.PolicyLiabilities))…

  • Unearned Premiums (SF.CF.UnearnedPremiums)

    Unearned Premiums (SF.CF.UnearnedPremiums) refers to the change in Reserve for Unearned Premiums over the period. An increase in unearned premiums positively impacts the cash flow from operating activities while a decrease in unearned premiums negatively impacts the cash flow from operations. Unearned Premiums (SF.CF.UnearnedPremiums) includes: Premiums received but not yet…

  • Unlevered FCF (SF.CF.UnleveredFCF)

    Unlevered FCF (SF.CF.UnleveredFCF) is defined as FCF increased by the tax shield provided by net non-operating interest expense (income).  

  • Unlevered FCF Margin (%) (SM.UnleveredFCFMargin)

    Unlevered FCF Margin (%) (SM.UnleveredFCFMargin) returns the Unlevered Free Cash Flow (i.e., pre-interest expense, a.k.a Free Cash Flow to the Firm) relative to revenue. It is defined as the Cash Flow from Operations adding back Net Interest Expense less Capex (capex includes PP&E but also Intangibles and Software development costs)…

  • Unrealized Gain (Loss) (SF.BS.UnrealizedGainLoss)

    Unrealized Gain (Loss) (SF.BS.UnrealizedGainLoss) refers to all the unrealized/ revaluation gains (losses) reported in Equity. The unrealized gains (losses) are usually due the valuations of Investment Securities and Fixed Assets owned by the company. Securities Available-for-Sale are valued at market value and unrealized gains (losses) are included as a part…

  • Unrealized Gains (Losses) (SF.IS.UnrealizedGains)

    Unrealized Gains (Losses) (SF.IS.UnrealizedGains) refers to the unrealized gains on securities available for sale as a part of comprehensive income. It can be found in the non-operating segment of a company‚Äôs income statement. Unrealized Gains (Losses) (SF.IS.UnrealizedGains) was used historically but has been discontinued now because of changes in accounting…

  • Unrealized Gains (SF.IS.UnrealizedGains_Banks)

    Unrealized Gains (SF.IS.UnrealizedGains_Banks) refers to the unrealized gains on the fair value change of securities which is available-for-sale. Unrealized Gains (SF.IS.UnrealizedGains_Banks) includes: Paper gains on securities Unrealized Gains (SF.IS.UnrealizedGains_Banks) does not include: Dividends from investments in affiliates, subsidiaries, joint ventures, partnerships (classified as Investment Income (SF.IS.InvInc_NonOperating))