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Customer Advances
Customer Advances represents advances received from customers, for goods or services expected to be delivered within the following fiscal year.
Days in Claims Payable (DCP)
Days in Claims Payable (DCP) represents the medical claim liabilities at the end of the period, divided by average medical expenses per day in the quarterly period.
Days in Claims Payable excluding Capitation
Days in Claims Payable excluding Capitation represents medical claim liabilities at the end of the period divided by average medical expenses per day in the quarterly period, excluding capitation.
Dealer Trading Account Loss
Dealer Trading Account Loss represents losses on trading securities when a bank is engaged in securities brokerage services through its subsidiaries. Trading securities may include derivative securities, government securities, fixed income securities, and equity securities.
Dealer Trading Account Profit
Dealer Trading Account Profit represents profits on trading securities when a bank is engaged in securities brokerage services through its subsidiaries. Trading securities may include derivative securities, government securities, fixed income securities, and equity securities.
Debt
Securities such as bonds, notes, mortgages and other forms of paper that indicate the intent to repay an amount owed. A cash payment of interest and/or principal is made at a later date in time. This is in contrast to an equity investment where there is a
Debt Securities % - Domestic
Percentage of plan assets allocated to debt securities for Domestic pension plans.
Debt Securities % - Foreign
Percentage of plan assets allocated to debt securities for Foreign pension plans.
Debt Securities % - Post-Retirement
Percentage of plan assets allocated to debt securities for Post-Retirement plans.
Deep Value Definition
Deep Value investors employ a more extreme version of value investing that is characterized by holding the stocks of companies with extremely low valuation measures. Often these companies are particularly out-of-favor or in industries that are out-of-favor. Some investors in this category are known for agitating for changes such as new management, a merger, or the spin-off of a subsidiary.
Deferred Charges
Deferred Charges represents prepaid expenses other than for operations. Such expenses may be deferred and amortized in later years.
Deferred Gas Cost
Deferred Gas Cost represents the cost of gas already consumed but not yet charged to consumers.
Deferred Income Tax
Deferred Income Tax represents the sum of Deferred Income Tax – Long Term Liability and Deferred Investment Tax Credit although Deferred Investment Tax Credit only has a value for utility companies.
Deferred Income Tax - Current Asset
Deferred Income Tax – Current Asset represents the deferred tax assets with a current maturity.
Deferred Income Tax - Current Liability
Deferred Income Tax – Current Liability represents income taxes estimated and expected to be paid within one year or an operating cycle, whichever is longer. When liabilities of a company are not delineated between current and non-current, all deferred income tax liabilities are classified in the noncurrent section as Deferred Income Tax – Long Term Liability.
Deferred Income Tax - Long Term Asset
Deferred Income Tax – Long-Term Asset represents credits that are being applied to income taxes that will be paid in future years.
Deferred Income Tax - Long Term Liability
Deferred Income Tax – Long Term Liability represents estimated deferred income tax liabilities that are expected to come due beyond one year.
Deferred Investment Tax Credit
Deferred Investment Tax Credit represents estimated tax credits on certain investments by utility companies, which may reduce future tax liabilities.
Deferred Policy Acquisition Costs
Deferred Policy Acquisition Costs represents varying costs related to the acquisition of insurance contracts that are deferred and amortized over the respective policy terms.
Deferred Policy Acquisition Costs
Deferred Policy Acquisition Costs represents changes in deferred policy acquisition costs capitalized.
Deferred Revenue - Current
Deferred Revenue – Current represents advances received from customers for goods or services expected to be delivered within the following fiscal year. Since this revenue is considered ‘unearned’, a liability for this prepayment is recorded on the balance sheet until delivery of goods or completion of services. In addition to deferred revenues, companies may refer to this item as customer advances, deferred income or unearned revenue/income.
Deferred Revenue - Long Term
Deferred Revenue – Long Term represents advances received from customers for goods or services expected to be delivered in greater than one year. Since this revenue is considered ‘unearned’, a liability for this prepayment is recorded on the balance sheet until delivery of goods or completion of services. In addition to deferred revenues, companies may refer to this item as customer advances, deferred income or unearned revenue/income.
Deferred Tax - Domestic
Deferred Tax – Domestic reflects the portion of a company’s deferred income tax provision attributable to its domestic tax jurisdiction. Deferred tax provisions are established to account for changes in deferred tax asset and liability accounts within a given period.
Deferred Tax - Foreign
Deferred Tax – Foreign reflects the portion of a company’s deferred income tax provision attributable to non-domestic tax jurisdictions. Deferred tax provisions are established to account for changes in deferred tax asset and liability accounts within a given period.
Deferred Tax - Local
Deferred Tax – Local reflects the portion of a company’s deferred income tax provision attributable to local tax jurisdictions. Deferred tax provisions are established to account for changes in deferred tax asset and liability accounts within a given period. It does not include deferred provisions for federal or national income taxes.
Deferred Tax - Other
Deferred Tax – Other reflects the portion of a company’s deferred income tax provision not classified as Deferred Tax – Domestic, Deferred Tax – Foreign or Deferred Tax – Local.
Deferred Tax - Total
When a company reports its total deferred taxes without any delineation between tax jurisdictions, this amount is classified as Deferred Tax – Total.
Deferred Tax - Total
Deferred Tax – Total reflects the sum of Deferred Tax – Domestic, Deferred Tax – Foreign, Deferred Tax – Local, Deferred Tax – Other and Deferred Tax – Total.
Deferred Taxes
Deferred Taxes represents income taxes, accounted for in a company’s net income computation on its income statement, but not affecting the cash flow position.
Defined Contribution Expense - Domestic
Defined Contribution Expense – Domestic represents funds contributed to benefit plans during reported period.
Defined Contribution Expense - Foreign
Defined Contribution Expense – Foreign represents funds contributed to benefit plans during reported period.
Defined Contribution Expense - Retirement
Defined Contribution Expense Post-Retirement represents funds contributed to benefit plans during reported period.
Depletion
Depletion represents a non-cash expense: depletion of depletable fixed assets such as oil reserves, forests or mineral extraction rights. Depletion is an equivalent of depreciation, but is applied to consumable fixed assets or rights on mining assets.
Deposits
Deposits represents an increase/decrease in cash flow due to changes in the level of deposits from customers for banks.
Depreciation
Charges against earnings to write off the cost, less salvage value, of an asset over its estimated useful life.
Depreciation
Depreciation represents the accounting process of allocating the cost of tangible assets to expenses over those periods expected to benefit from the use of the assets.
Depreciation Expense
Depreciation Expense represents depreciation expenses of tangible fixed assets of a bank.
Depreciation – Supplemental
Depreciation – Supplemental represents total non-cash depreciation expenses. Depreciation also represents the amount of expense charged against earnings by a company to write off the cost of a plant or machine over its useful life, giving consideration to wear and tear, obsolescence and salvage value.
Depreciation, Supplemental
Depreciation, Supplemental represents the accounting process of allocating the cost of tangible assets to expenses in a systematic and rational manner to those periods expected to benefit from the use of the assets.
Depreciation/Amortization
Depreciation/Amortization represents the sum of:
Depreciation
Amortization of Intangibles
Amortization of Acquisition Costs.
Depreciation/Depletion
Depreciation/Depletion represents the sum of Depreciation and Depletion. Depreciation/Depletion is usually the largest non-cash expense factored into net income under the Indirect Cash Flow Method.
Developed Square Kilometers - Mining
Developed Square Kilometers represents the total area, in square kilometers, that are allocated or assignable to productive mines or mines capable of production.
Developed Square Kilometers - Oil & Gas
Developed Square Kilometers – Oil & Gas represents the total area, in square kilometers, that are allocated or assignable to productive wells or wells capable of production.
Diamond Production (Carats)
Diamond Production (Carats) represents the total production volume of Diamonds in Carats, by the mining company during the specified period of time.
Diamonds, Average Price per Carat, Total
Diamonds, Average Price per Carat, Total represents Company level Average Selling Price of Diamonds per Carat during the specified period of time, as reported by the company.
Diamonds, Reserves (Carats)
Diamonds, Reserves (Carats) represents the total Diamonds reserves owned by the mining company in Carats, as at the period end.
Diluted EPS After Stock-Based Compensation Expense
Diluted EPS After Stock-Based Compensation Expense represents Net Income After Stock-Based Compensation Expense plus the Dilution Adjustment, divided by Diluted Weighted Average Shares.
Diluted EPS Excluding Extraordinary Items
Diluted EPS Excluding Extraordinary Items represents Diluted Net Income excluding Total Extraordinary Items and divided by Diluted Weighted Average Shares.
Diluted EPS Excluding Extraordinary Items (FY)
This is the Adjusted Income Available to Common Stockholders for the most recent fiscal year divided by the most recent fiscal year's Diluted Weighted Average Shares Outstanding.
Diluted EPS Including Extraordinary Items
Diluted EPS Including Extraordinary Items represents Diluted Net Income divided by Diluted Weighted Average Shares.
Diluted EPS Including Extraordinary Items (FY)
This is the Adjusted Income Available to Common Stockholders for the most recent fiscal year plus Discontinued Operations, Extraordinary Items, and Cumulative Effect of Accounting Changes for the same period divided by the most recent fiscal year's Diluted Weighted Average Shares Outstanding.
Diluted Net Income
Diluted Net Income represents Net Income adjusted by Dilution Adjustment for Diluted EPS computation. Diluted Net Income assumes the conversion of all convertible preferred stock and debt, which means the net income will be adjusted for not paying out any interest expense or preferred dividends.
Diluted Normalized EPS
Diluted Normalized EPS represents Normalized Income Available to Common adjusted for Dilution Adjustment divided by Diluted Weighted Average Shares.
Diluted Weighted Average Shares
Diluted Weighted Average Shares represents the number of shares for Diluted EPS computation. This is used as a denominator for computation of Diluted EPS Excluding Extraordinary Items and Diluted EPS Including Extraordinary Items.
Dilution Adjustment
Dilution Adjustment represents the adding back to reported net income the interest expense of debentures when assumed converted, and the adding back to the reported net income the convertible preferred dividends when assumed converted. The adjustment is used to calculate Diluted EPS.
Discontinued Operations
Discontinued Operations represents the gain or loss from the sale of divisions of a business that have been sold or written off by the company. In order to classify such a sale or write-down as a discontinued operation, the company may no longer be engaged in the activity (such as producing products in the same product line) that it has discontinued.
Discontinued Operations
Discontinued Operations is applicable only if Net Income/Starting Line is income after gains/losses from discontinued operations. Because the operating section of cash flow pursues changes in cash flow from operating activities, any gain/loss from discontinued operations included in net income computation needs to be reversed.
Discontinued Operations - Current Asset
Discontinued Operations – Current Assets represents current assets of discontinued operations.
Discontinued Operations - Liabilities
Discontinued Operations – Liabilities represents long-term liabilities of discontinued operations.
Discontinued Operations - Long Term Asset
Discontinued Operations – Long Term Asset represents long-term assets of discontinued operations. Such assets in discontinued operations may be subject to disposition in the future or deployed for other operations. When a company does not delineate between current and non-current assets, all assets under discontinued operations are classified as Discontinued Operations – LT Asset.
Discontinued Operations – Current Liability
Discontinued Operations – Current Liability represents current liabilities of discontinued operations. Although liabilities of discontinued operations may qualify as a part of current liability of continuing operations, such liabilities are delineated between current and non-current portions by a company, and they are compiled as reported by the company.
Discount Rate - Domestic
Discount Rate – Domestic represents the rate used in determining the present value of plan obligations for plans based in the company’s home country.
Discount Rate - Domestic
Rate used in determining the present value of plan obligations for plans based in the company’s home country.
Discount Rate - Foreign
Discount Rate – Foreign represents the rate used in determining the present value of plan obligations for plans based in countries other than the company’s home country.
Discount Rate - Foreign
Rate used in determining the present value of plan obligations for plans based in countries other than the company’s home country.
Discount Rate - Post-Retirement
Discount Rate - Post-Retirement represents the rate used in determining the present value of plan obligations for Post-Retirement plans.
Discount Rate - Post-Retirement
Rate used in determining the present value of plan obligations for Post-Retirement plans.
Dividend per Share – Common Stock Issue 2
Dividend per Share – Common Stock Issue 2 represents dividends paid per share for common share 2, when the company has more than one type of common stock outstanding.
Dividend per Share – Common Stock Issue 3
Dividend per Share – Common Stock Issue 3 represents dividends paid per share for common share 3, when the company has more than one type of common stock outstanding.
Dividend per Share – Common Stock Issue 4
Dividend per Share – Common Stock Issue 4 represents dividends paid per share for common share 4, when the company has more than one type of common stock outstanding.
Dividend Rate
This value is the total of the expected dividend payments over the next twelve months. It is generally the most recent cash dividend paid or declared multiplied by the dividend payment frequency, plus any recurring extra dividends.
Dividend Record Date
This is the declaration date for latest dividend payment reported by the company.
Dividend/Share (FY)
This is the Dividend Per Share amount paid by the company for the most recent fiscal year.
Dividend/Share (TTM)
This is the sum of the Cash Dividends per share paid to common stockholders during the last trailing twelve month period.
Dividends Payable
Dividends Payable represents dividends that are declared but not yet paid to shareholders of common and preferred stock. Although dividends declared are subject to approval by shareholders, companies normally recognize the liabilities when declared by the board of directors.
Domestic Pension Plan Expense
Domestic Pension Plan Expense consists of all incomes and expenses associated with the company’s Domestic pension plan.
Domestic Tax
When a company reports its tax provisions segmented by geographic location of tax jurisdiction, any tax provision attributable to its domestic tax jurisdiction will be classified as Domestic Tax. If disclosed separately, tax provisions attributable to local tax jurisdictions will be classified as Local Tax.
Domestic Tax - Other
When a company reports its income tax provision segmented between current and deferred taxes, any items attributable to its domestic tax jurisdiction but not classified as either current or deferred, will be reported as Domestic Tax – Other . If disclosed separately, tax provisions attributable to local tax jurisdictions, but not classified as either current or deferred, will be reported as Local Tax – Other.
Downgrades
When an analyst reduces a recommendation for a stock. Examples include changing a "buy" recommendation to a "hold," a hold to a "sell".
DPS - Common Stock Primary Issue
DPS – Common Stock Primary Issue represents dividends paid per share to the primary common shareholders.
Earnings
The net income or profit for a company. This amount consists of revenues minus all costs (including taxes).
Earnings Estimate Date
The date on which an analyst makes an annual or quarterly earnings estimate for a stock.
Earnings Estimates (Forecasts)
An analyst's prediction about a particular company's earnings for a future quarter or year. It is an estimate whether a company will increase, decrease, or remain flat in its operating income and overall profitability.
Earnings per Share (EPS)
The profit per share for a company. This amount is equal to earnings (net income) divided by the number of shares outstanding for that company.
EBIT (Mil) (FY)
EBIT is computed as Total Revenues for the most recent fiscal year minus Total Operating Expenses plus Operating Interest Expense for the same period. This definition excludes non-operating income and expenses.
EBIT (Mil) (MRQ)
EBIT is computed as Total Revenues for the most recent interim period minus Total Operating Expenses plus Operating Interest Expense for the same period. This definition excludes non-operating income and expenses.
EBIT (Mil) (TTM)
EBIT is computed as Total Revenues for the trailing twelve months minus Total Operating Expenses plus Operating Interest Expense for the same period. This definition excludes non-operating income and expenses.
EBITDA
Earnings Before Interest, Taxes, Depreciation, and Amortization.
EBITDA (Mil) (FY)
EBITDA is EBIT for the most recent fiscal year plus the same period's Depreciation and Amortization expenses (from the Statement of Cash Flows).
EBITDA (Mil) (MRQ)
Earnings Before Interest, Taxes, Depreciation and Amortization (EBITDA) is EBIT for the most recent interim period plus the same period's Depreciation and Amortization expenses (from the Statement of Cash Flows).
EBITDA (Mil) (TTM)
Earnings Before Interest, Taxes, Depreciation and Amortization (EBITDA) is EBIT for the trailing twelve months plus the same period's Depreciation and Amortization expenses (from the Statement of Cash Flows)
EBITDAR
EBITDAR represents earnings before interest, taxes, depreciation, amortization and obsolescence and aircraft rent. It is a non-GAAP financial measure.
Effect of Special Items on Income Taxes
Effect of Special Items on Income Taxes represents the tax effect of non-recurring charges and/or credits.
Effective Tax Rate
Effective Tax Rate represents Income Tax – Total divided by Income Before Tax.
Electric Operations
Electric Operations represents revenue from regulated electric sales. It also includes service charges related to electricity distribution activities.
Embedded Value
Embedded Value represents the present value of existing life insurance business at the valuation date and excluding any value attributable to future new business. The embedded value is an Actuarial science construct, which allows the uncertain future cash-flows of a life insurer to be valued, so as to give a more realistic picture of the company’s financial position, allowing for future contingencies.
Emerging Markets Definition
Emerging Markets - These investors focus primarily on companies in the developing economies of Latin America, the Far East, Europe, and Africa.
Employees
Employees represents the number of full-time employees and full-time equivalents of part-time/temporary employees, as reported, as of the fiscal period end date. Employees includes part-time employees if the company does not differentiate between the two.
Enplaned Passengers
Enplaned Passengers represents the total number of revenue passengers boarding aircraft.
Enrollment or Membership
Enrollment of Membership represents the total number of members acquired by the company, as at period end.
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