Estimates

Treasury Shares – Common Issue 3 represents the number of common shares a company or its consolidated subsidiaries owns of the third class of stock, when a company has more than one type of common shares. The description will match the reporting terminology used by the reporting company and is related to the corresponding common class of stock.

Treasury Shares – Common Issue 4 represents the number of common shares a company or its consolidated subsidiaries owns of the fourth class of stock, when a company has more than one type of common shares. The description will match the reporting terminology used by the reporting company and is related to the corresponding common class of stock.

Treasury Shares – Preferred Issue 2 represents the number of preferred shares a company or its consolidated subsidiaries owns of the second class of stock when a company has more than one type of preferred shares. The description will match the reporting terminology used by the reporting company.

Treasury Shares – Preferred Issue 3 represents the number of preferred shares a company or its consolidated subsidiaries owns of the third class of stock when a company has more than one type of preferred shares. The description will match the reporting terminology used by the reporting company.

Treasury Shares – Preferred Issue 4 represents the number of preferred shares a company or its consolidated subsidiaries owns of the fourth class of stock when a company has more than one type of preferred shares. The description will match the reporting terminology used by the reporting company.

Treasury Shares – Preferred Issue 5 represents the number of preferred shares a company or its consolidated subsidiaries owns of the fifth class of stock when a company has more than one type of preferred shares. The description will match the reporting terminology used by the reporting company.

Treasury Shares – Preferred Issue 6 represents the number of preferred shares a company or its consolidated subsidiaries owns of the sixth class of stock when a company has more than one type of preferred shares. The description will match the reporting terminology used by the reporting company.

Treasury Shares – Common Primary Issue represents the number of common shares owned by the company itself and its consolidated subsidiaries. When a company has more than one type of common shares, Treasury Shares – Common Primary Issue represents the number of primary issue shares owned by the company itself or its consolidated subsidiaries. The description will match the reporting terminology used by the reporting company and is related to the corresponding common class of stock.

Treasury Shares – Primary Preferred Issue represents the number of primary preferred shares owned by the company itself and/or its consolidated subsidiaries. The description will match the reporting terminology used by the reporting company.

Treasury Stock represents the repurchase of a company’s common stock for specific corporate purposes.

Treasury Stock – Common represents common stock owned by the issuing company or its consolidated subsidiaries. Treasury stock is recorded at purchase cost, which is inclusive of par value, additional paid-in capital and retained earnings. As Treasury Stock – Common is a contra account against common stock; it is compiled as a negative figure.

Treasury Stock – Preferred represents preferred stock owned by the issuing company or its consolidated subsidiaries. Due to the nature of the shareholders’ equity section, Treasury Stock – Preferred is always a negative figure.

Triple Net Asset Value (NNNAV) represents the net asset value when all of the assets and liabilities of the REIT are valued at their respective market values. This construct is used for valuation purposes of a REIT, and is usually used by UK REIT companies.

U.S. GAAP Adjustment represents the disclosure by foreign companies using local accounting standards (or International Accounting Standards) to reconcile their local accounting net income to the U.S. equivalent net income.

Unbilled Utility Revenue represents electricity or gas consumed by customers but not yet billed to them by utility companies.

Underwriting & Commissions represents the commissions received for underwriting insurance policies from policyholders or other insurance companies. Underwriting is the process of selling a guaranteed cash payment in the event of a loss or casualty. Commissions are service charges assessed by an agent in return for arranging the purchase of insurance.

Underwriting Profit or Loss represents the money earned or loss by an insurer in its underwriting operations. This is obtained by subtracting the sum of its losses, loss adjusting expenses and other underwriting expenses, from the total premiums earned.

Undeveloped Square Kilometers represents the total lease area, in square kilometers on which mines have not been completed to a point that would permit the production of commercial quantities of minerals, regardless of whether such area contains proved reserves.

Undeveloped Square Kilometers – Oil & Gas represents the total lease area, in square kilometers on which wells have not been drilled or completed to a point that would permit the production of commercial quantities of natural gas and oil, regardless of whether such area contains proved reserves.

Unearned Income represents 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 is always classified as a negative figure.

Unearned Premium/Unearned Revenue represents 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 Premiums represents changes in reserve for unearned premiums during the period. An increase in unearned premiums has a positive impact on cash flow from operating activities, and vice versa.

An underfunded plan does not have enough assets to pay all benefits. Unfunded benefit liability is the amount of promised pension benefits that exceed a plan’s assets (i.e. accumulated benefit obligation exceeds plan assets).

Unprocessed Claims Inventories, Number represents number of days on hand of the unprocessed claims inventories. The inventory of unprocessed claims reflects the company’s ability to manage and process claims submissions made to the company.

Unprocessed Claims Inventories, Number represents the claims count of claims received, but not yet fully processed. The inventory of unprocessed claims reflects the company’s ability to manage and process claims submissions made to the company.

Unprocessed Claims Inventories, Value represents the estimated valuation of claims received but not yet fully processed. The inventory of unprocessed claims reflects the company’s ability to manage and process claims submissions made to the company.

Unrealized Gain (Loss) represents unrealized gains (losses) on investment securities owned by a company.

Unrealized Gains represents unrealized gains on securities available-for-sale as a part of comprehensive income according to SFAS 130.

Unrealized Gains (Losses) represents unrealized gains on securities available-for-sale as a part of comprehensive income according to SFAS 130. It is located in the non-operating segment of a company’s income statement.

Unrealized Losses represents unrealized losses on securities available-for-sale as a part of comprehensive income according to SFAS 130.

Unrealized Losses (Gains) represents paper gains and losses on available-for-sale securities. Unrealized Losses (Gains) is defined as a part of comprehensive income by SFAS 130.

Unusual Expense (Income) represents the sum of:
Purchased R&D Written-Off
Restructuring Charge
Litigation
Impairment – Assets Held for Use
Impairment – Assets Held for Sale
Other Unusual Expense (Income).

Unusual Items is applicable only if Net Income/Starting Line is income after gains/losses from unusual activities. Because the operating section of the cash flow pursues changes in cash flow from operating activities, any unusual gain/loss included in net income computation needs to be reversed.

- When an analyst improves a recommendation for a stock. Examples include changing a "hold" recommendation to a "buy" or a "sell" to a "hold" recommendation.

Utility Plant represents the gross amount of fixed assets employed by utility companies in the production of the utility, such as electric plants, distribution facilities of electricity, gas or water, etc.

Utility Plant Accumulated Depreciation represents accumulated depreciation against Utility Plant. Accumulated depreciation included in Utility Plant Accumulated Depreciation should match that included in Utility Plant). Due to the nature of Utility Plant Accumulated Depreciation as a contra account to asset, Utility Plant Accumulated Depreciation is always a negative figure.

Utility Plant, Net represents Utility Plant reduced by Utility Plant Accumulated Depreciation. Utility Plant is limited to the unique fixed assets that are employed for electric generation, distribution of electricity, gas, water, or any other regulated resources.

Utilization of Licensed Beds, Total - % represents the Company level average utilization of the licensed beds during the period, as reported by the company. It is obtained using the average patient days divided by average licensed beds divided by number of days in the period.

Value of Backlog represents the total order backlog of the company as of the end of the period.

Value of Bookings represents the total value of new orders received by the company during the period.

Value of Paid Clicks represents the total sales resulting from the click-paid activity for an internet media company.

Value of Slot Handle represents the total amount of coins, tokens, credits or currency placed into slot machines by patrons to play the slot machines.

Venture Capital and Private Equity investors are usually owners of public companies only when they have participated in a round of financing prior to an IPO and subsequently retained ownership after the transition from a private company to a public company. Other investors often consider positions held by venture capitalists as an "overhang" on the stock of a publicly traded company since VCs will typically dispose of their holdings of public companies during the first few years following an IPO.

This is the daily number of shares of a security that changes hands between a buyer and a seller.

The number of shares traded for a particular stock or exchange.

This is the daily average of the cumulative trading volume for the last 10 days.

This is the monthly average of the cumulative trading volume during the last three months. It is calculated by dividing the cumulative trading volume of the last 91 days by 3.

Warrants Converted represents cash inflow on behalf of warrants converted, which results in an increase of common stock.

Water Operations includes revenue from the distribution of water through local distribution establishments, which is regulated by local authorities.

Weighted Average Cost of Capital (WACC), Total - % represents the Company level Weighted Average Cost of Capital, as reported by the company. It shows the average cost of raising capital, by proportionately weighing the cost of each category of capital. The company may raise its capital by issuing equity or from borrowings.

Weighted Average Weekly Sales per Restaurant, Total represents the Company level Weighted Average Weekly Sales per Restaurant during the period, as reported by the company.

This value is the current percentage dividend yield based on the present cash dividend rate. It is calculated as the Indicated Annual Dividend divided by the current Price, multiplied by 100.

This value is the average of the dividend yield over the last 60 months.

Yield investors typically focus on buying companies with indicated dividend yields that are comfortably above the S&P 500 average and that are perceived to be able to continue making or increasing dividend payments over time. Investors that fall into this category tend to focus on income and safety more than on capital appreciation, and many have a dividend yield "hurdle rate" below which they will be either unlikely to consider owning a particular stock or forced to pare back a current position.

This is the percentage change in the company's stock price since the close of the last trading day of the previous year.

Zinc Production (Metric Tons) captures the total production volume of Zinc by the mining company in Metric Tons, during the specified period of time.

Zinc, Average Price per Metric Ton captures the average selling price of Zinc per Metric Ton, during the specified period of time.

Zinc, Reserves (Metric Tons) captures the total Zinc reserves owned by the mining company in Metric Tons, as at the period end.