Estimates

Other (Interest) Bearing Liabilities represents interest-bearing liabilities in a commercial bank and includes:
Advance payments from borrowers
Escrow deposits, mortgage escrow
ESOP debts/loans.

Other (Interest) Bearing Liabilities, Total represents interest-bearing liabilities other than Total Deposits and Total Short-Term Borrowings in banks. Other (Interest) Bearing Liabilities, Total is the sum of:
FHLB Advances
Acceptances Outstanding
Other (Interest) Bearing Liabilities.

Other Assets represents assets not classified as:
Securities/Indebtedness of Related Party – Insurance only
Accrued Investment Income – Insurance only
Reinsurance – Assets – Insurance only
Separate Accounts – Assets – Insurance only
Interest Receivable – Banking only
Other Real Estate Owned – Banking only.

Other Assets represents changes in other assets during the period. An increase in other assets has a negative impact on cash flow from operating activities, and vice versa.

Other Assets & Liabilities, Net represents the changes in the combined sum of assets and liabilities when a company reports these totals as a single line. If the value of the assets is greater than the value of the liabilities, the result has a negative impact on cash flow, and vice versa.

Any items which do not have an associated COA code and line item for plans based in the company’s home country.

Any items which do not have an associated COA code and line item for plans based in countries other than the company’s home country.

Any items which do not have an associated COA code and line item for Post-Retirement plans.

Other Assets, Total represents the sum of:
Securities/Indebtedness of Related Party – Insurance only
Accrued Investment Income – Insurance only
Reinsurance – Assets – Insurance only
Separate Accounts – Assets – Insurance only
Interest Receivable – Banking only
Other Real Estate Owned – Banking only
Other Assets for all industries.

Other Comprehensive Income represents any component of comprehensive income according to SFAS 130 other than:
Unrealized Gain (Loss)
Cumulative Translation Adjustment
Minimum Pension Liability Adjustment
It may include any change in equity during a period, except those resulting from investments by owners and distribution to owners.

Other Current Assets, a component of Other Current Assets, Total, represents assets other than:
Restricted Cash/Investments – Current
Deferred Income Tax – Current Assets
Unbilled Utility Revenue – Utility only
Deferred Gas Cost – Utility only
Discontinued Operations – Current Assets.

Other Current Assets, Total is the sum of:
Restricted Cash – Current
Deferred Income Tax – Current Assets
Unbilled Utility
Revenue – Utility only
Deferred Gas Cost – Utility only
Discontinued Operations – Current Assets
Other Current Assets.

Other Current Liabilities represents current liabilities other than:
Dividends Payable
Customer Advances
Security Deposits
Income Taxes Payable
Other Payables
Deferred Income Tax – Current Liability
Discontinued Operations – Current Liability
When liabilities of a company are not delineated between current and non-current, all other liabilities are classified in the non-current section as Other Liabilities.

Other Current Liabilities, Total represents the sum of:
Dividends Payable
Customer Advances
Security Deposits
Income Taxes Payable
Other Payables
Deferred Income Tax – Current Liability
Discontinued Operations – Current Liability
Other Current Liabilities.

Other Deposits represents deposits not classified as Non-Interest Bearing Deposits or Interest Bearing Deposits.

Other Earning Assets includes:
Investments in life insurance policies
Real estate investments.

Other Earning Assets, Total represents earning assets other than loans to customers. It consists of the following items:
Interest-Earning Deposits
Federal Funds Sold/Securities Purchased Under Resale Agreement
Trading Account Assets
FHLB Stock
Total Investment Securities
Loans Held for Sale
Other Earning Assets
Customer Acceptances.

Other Equity represents any residual value of shareholders’ equity that belongs to shareholders but is not included in:
Redeemable Preferred Stock, Total
Preferred Stock – Non-Redeemable, Total
Common Stock, Total
Additional Paid-In Capital
Retained Earnings (Accumulated Deficit)
Treasury Stock – Common
ESOP Debt Guarantee
Unrealized Gain (Loss)
Cumulative Translation Adjustment
Minimum Pension Liability Adjustment
Other Comprehensive Income

Other Equity, Total represents the sum of:
Cumulative Translation Adjustment
Minimum Pension Liability Adjustment
Other Comprehensive Income
Other Equity.

Other Expense represents non-interest expense from banking other than the following items:
Labor & Related Expenses
Depreciation Expense
Amortization of Intangibles
Amortization of Acquisition Costs
Real Estate Operation Expense
Dealer Trading Account Loss
Investment Securities Losses
Foreign Currency Losses

Other Financing Cash Flow represents cash flow from financing activities other than the following items:
Increase/decrease in Deposits
Increase/decrease in FHLB
Increase/decrease in Federal Funds Sold/Securities Purchase Under Resale Agreement
Total Cash Dividends Paid
Issuance/Retirement of Stock, Net
Issuance/Retirement of Debt, Net

Other Financing Cash Flow Includes:
Increase/decrease in debt issue costs
Increase/decrease in financing costs
Increase/decrease in minority interest
Increase/decrease in advance to officers when reported as part of financing activities
Increase/decrease in customer advances when reported as part of financing activities
Increase/decrease in restructuring costs when reported as part of financing activities.

Other Insurance Revenue represents insurance-related revenue other than the following items: Net Premiums Earned, Net Investment Income, Realized Gains (Losses).

Other Interest Income represents interest income earned on items other than the following: Interest & Fees on Loans, Interest & Dividends on Investment Securities, Federal Funds Sold/Securities Sold Under Resale Agreement, Interest on Deposits, and Trading Account Interest.

Other Investing Cash Flow represents investing activities other than the following items:
Capital Expenditures
Acquisition of Business
Sale of Business
Sale of Fixed Assets
Sale/Maturity of Investment
Purchase of Investments
Principal Payments From Securities
Sale of Intangible Assets
Intangible, Net
Loans
Loans Origination – Investing
Foreclosed Real Estate
Policy Loans

Other Investing Cash Flow includes:
Long-term advances to related parties (affiliates, unconsolidated subsidiaries, joint ventures, officers, employees, etc.)
Cash from the sale of discontinued operations
Changes of cash in escrow/trust
Interest/dividends received from investments.

Other Investing Cash Flow Items, Total represents the sum of:
Acquisition of Business
Sale of Business
Sale of Fixed Assets
Sale/Maturity of Investment
Purchase of Investments
Principal Payments From Securities
Sale of Intangible Assets
Intangible, Net
Loans
Loans Origination – Investing
Foreclosed Real Estate
Policy Loans
Other Investing Cash Flow.

Percentage of plan assets allocated to other investments for Domestic pension plans.

Percentage of plan assets allocated to other investments for Foreign pension plans.

Percentage of plan assets allocated to other investments for Post-Retirement plans.

Other Liabilities represent non-specified liabilities. Other Liabilities is utilized only when a company does not differentiate between current or non-current liabilities in the balance sheet.

Other Liabilities represents changes in other liabilities during the period. An increase in other liabilities has a positive impact on cash flow from operating activities, and vice versa.

Other Liabilities, Total represents the sum of:
Reserves
Pension Benefits – Underfunded
Other Long-Term Liabilities
Discontinued Operations – Liabilities
Other Liabilities.

Other Long-Term Assets includes:
Advances to distributors/officers/employers
Cash surrendered
Customer deposits (long-term)
Prepaid expenses (long-term)
Security deposits (i.e., for renting)
Unpaid capital/subscriptions receivable.

Other Long-Term Assets, Total represents the sum of:
Deferred Charges
Pension Benefits – Overfunded
Deferred Income Tax – Long-Term Asset
Discontinued Operations – Long-Term Asset
Restricted Cash – Long-Term
Other Long-Term Assets.

Other Long-Term Liabilities represents non-interest-bearing long-term liabilities other than:
Deferred Income Tax
Reserves
Pension Benefits – Underfunded

Other Long-Term Liabilities includes:
Liabilities subject to compromise
Negative goodwill (which may be reported as a retained earnings in the shareholders’ equity section).

Other Non-Bank Income includes: Rental income from access space of a banking premise or from rental property as an investment, and Insurance premiums taken by an insurance subsidiary of a commercial bank.

Other Non-Cash Items represents noncash operating activities other than those included in:
Depreciation/Depletion
Amortization
Deferred Taxes
Accounting Change
Discontinued Operations
Extraordinary Items
Unusual Items
Purchased R&D
Equity in Net Earnings/Loss

Other Non-Cash Items also includes reversal of gains (losses) on the sale of fixed assets, which is intended to avoid double counting of gains/losses on the sale of noncurrent assets, such as fixed assets, long-term investments in securities, etc.

Other Non-Insurance Revenue represents income from operating activities other than the insurance business for insurance companies. Revenue from operating activities of noninsurance subsidiaries in an insurance company is classified as Other Non-Insurance Revenue where most such subsidiaries are engaged in banking businesses.

Other Non-Operating Income (Expense) represents any non-operating income or expense item that a company reports before taxes that would not be classified as any of the following:
Components of Interest Income (Expense), Net Non-Operating
Gain/Loss Sale of Assets
Unrealized Gains/Losses
Minimum Pension Liability Adjustment.

Other Non-Utility Revenue represents revenue from activities that are either non-regulated or non-utility regulated. When a company reports a single-step income statement, income from non-operating activities is reported as part of revenue and included in Other Non-Utility Revenue.

Other Operating Cash Flow represents the impact of other operating cash flow items that cannot be classified as an adjustment item to net income, or an asset/ liability as part of changes in non-cash working capital.

Other Operating Expense represents operating expenses disclosed that have no standard identification. It is used for items not typically related to standard operating activities.

Other Operating Expenses, Total represents the sum of:
Unrealized Losses (Gains)
Loss (Gain) on Sale of Assets – Operating
Property & Other Taxes
Other Operating Expense
Other, Net.

Other Payables represents current payables other than Dividends Payable and Income Taxes Payable. These payables are expected to mature within one year or an operating cycle, whichever is longer.
Other Payables includes Payables/due to employees, shareholders, officers, directors (other than loans, dividends).

Other Pension, Net – Domestic represents other components of net periodic pension cost not classified as Service Cost, Interest Cost, Expected Return on Plan Assets, Actuarial Gains/Losses, Amortization of Unrecognized Prior Service Costs, Settlements, Curtailments or Transition Costs.

Other Pension, Net – Foreign represents the other components of net periodic pension costs not classified as Service Costs, Interest Costs, Expected Return on Plan Assets, Actuarial Gains\Losses, Amortization of Unrecognized Prior Service Costs, Settlements, Curtailments, or Transition Costs.

Other Policyholders’ Funds represents liabilities/funds directly related to the writing of policies by insurance companies, not included in:
Policy Liabilities
Insurance Liabilities
Unearned Premium/Unearned Revenue
Repurchase Agreements
Separate Accounts – Liability
Reinsurance – Liability.

Other Post-Retirement, Net represents the other components of net periodic pension costs not classified as Service Costs, Interest Costs, Expected Return on Plan Assets, Actuarial Gains\Losses, Amortization of Unrecognized Prior Service Costs, Settlements, Curtailments, or Transition Costs.

Other Properties/Plant/Equipment – Gross represents gross property, plant, and equipment, other than those included in the following items:
Buildings – Gross
Land/Improvements – Gross
Machinery/Equipment – Gross
Construction in Progress – Gross
Leases – Gross
Natural Resources – Gross.

Other Real Estate Owned represents real estate owned by banks, but not for their own use. It includes Real estate foreclosed/repossessed and Real estate held for sale as an investment.

Other Real Estate Owned represents a reversal of gains/losses on the sale of other real estate owned. It is utilized to avoid double counting of such cash flow, where changes in other real estate are reported in Foreclosed Real Estate or Other Investing Cash Flow.

Other Revenue represents revenue that is not otherwise classified from the main operating activities of a company. Although “other” items reported by a company may be clearly identifiable as a part of Net Sales, some items that may not be clearly related to the main operating activity of a company are included in Other Revenue. Revenue of a subsidiary whose business is different from that of its parent company is classified as Other Revenue as well.

Other Revenue represents non-interest income from banking other than following items:
Fees & Commissions From Operations
Commissions/Fees From Securities Activities
Insurance Commissions, Fees & Premiums
Credit Card Fees
Fees for Other Customer Services
Real Estate Operation Gain
Dealer Trading Account Profit
Investment Securities Gains
Foreign Currency Gains

Other Revenue includes:
Fees for data processing
Gain on sale of loans/mortgage loans
Gain on sale of foreclosed real estate.

Other Revenue, Total represents the sum of:
Other Non-Utility Revenue
Other Non-Insurance Revenue
Interest Income
Non-Bank
Other Revenue.

Other Short-Term Borrowings represents short-term borrowings other than Commercial Paper or Federal Funds Purchased/Securities Sold Under Repurchase Agreement.

Other Short-Term Investments represents short-term investments other than the following items:
Interest-Earning Deposits
Federal Funds Sold/Securities Purchased Under Resale Agreement
Trading Account Assets
FHLB Stock

When a company reports its income tax provision segmented between current and deferred taxes, any non-current or non-deferred items not classified as Domestic Tax – Other, Foreign Tax – Other and Local Tax – Other will be reported as Other Tax.

When a company reports its tax provision segmented by geographic location of tax jurisdiction, any tax provision not classified as Domestic Tax, Foreign Tax or Local Tax, will be recorded as Other Tax.

Other Unusual Expense represents unusual expenses other than Restructuring Charge and Litigation.

Other Unusual Expense (Income) represents unusual expenses other than Restructuring Charge, Litigation, Impairment – Assets Held for Use, orImpairment – Assets Held for Sale.

This item represents unusual expenses other than Restructuring Charge, Supplemental, Litigation Charge, Supplemental, Impairment – Assets Held for Use, Supplemental, or Impairment – Assets Held for Sale, Supplemental.

Other Unusual Income represents unusual comprehensive income other than Unrealized Gains and Minimum Pension Liability Gain when a company reports gains of comprehensive income separately from losses of comprehensive income.

Other Utility Revenue represents sales and services from non-regulated utility commodities. Other Utility Revenue has been used historically, but is being discontinued.

Other, Net represents any other item reported as ordinary expenses without segregation between operating and non operating.

Other, Net represents the sum of:
Unrealized Gains (Losses)
Minimum Pension Liability Adjustment
Other Non-Operating Income (Expense).

Outpatient Revenue per Visit, Total represents the Company level average outpatient revenue earned by the hospital for each hospital visit, as reported by the company. It is obtained using the total billed value of outpatient services divided by the number of hospital visits.

This ratio is calculated by dividing the current Price by the sum of the Diluted Earnings Per Share from continuing operations BEFORE Extraordinary Items and Accounting Changes for the latest annual period.

This ratio is calculated by dividing the current Price by the sum of the Basic Earnings Per Share from continuing operations BEFORE Extraordinary Items and Accounting Changes over the last four quarters.

The P/E Ratio for each of the past 60 months is calculated using the month end Price divided by the trailing twelve month Earnings Per Share (EPS) Excluding Extraordinary Items ending at least 1 month earlier than the pricing date. The highest of these 60 P/E values is the 5 Year High Price Earnings Ratio.

The P/E Ratio for each of the past 60 months is calculated using the month end Price divided by the trailing twelve month Earnings Per Share (EPS) Excluding Extraordinary Items ending at least 1 month earlier than the pricing date. The lowest of these 60 P/E values is the 5 Year Low Price Earnings Ratio.

Shows the relationship between a stock's price and a company's earnings. The P/E ratio is calculated by dividing the current price of the stock by the earnings per share (either the company's trailing annual earnings per share or the company's expected ea

Part-Time Employees represents the number of part-time employees, as reported by the company as of the fiscal period end date. Part-Time Employees also includes seasonal and temporary workers. The number of Part-Time Employees will be included in Employees if the company does not differentiate between fulltime and part-time employees.

Passenger Haul, Average Length (Kilometers) captures the average distance traveled by a scheduled fare paying passenger of the airline in kilometers.

Passenger Revenue per ASK captures the total passenger revenues earned per available seat kilometer of the airline. It is obtained using passenger revenues divided by total available seat kilometers.

Passenger Revenue per RPK captures the total passenger revenues earned per revenue passenger kilometer traveled by the airline. It is obtained using passenger revenue divided by total revenue passenger kilometers

Passengers, Total represents the number of persons on board a flight who is not a member of the flight or cabin crew.

Patient Days represents the total number of days of patient care provided by the hospital for the periods indicated.

Payable/Accrued is used when trade Accounts Payable and Accrued Expenses are not delineated by a company.

Payable/Accrued represents changes in accounts payable and accrued expenses during the period when a company does not delineate the two components. An increase in accounts payable and accrued expenses has a positive impact on cash flow from operating activities, and vice versa. Payable/Accrued is utilized when a company does not delineate between Accounts Payable and Accrued Expenses.

A stock has a price-to-earnings ratio: the share price divided by earnings per share for the company's most recent four quarters. A projected P/E divides the share price by estimated earnings per share for the coming four quarters.

Note: The most recent quarterly updated TTM (Trailing Twelve Month) figures are used in the calculation if available. Otherwise, the most recent fiscal year figures are used.

Pension Benefits – Overfunded represents overfunded pension benefits. When a company uses the Defined Benefit Method, regularly funded pension contribution may generate gains such that the fair market value of plan assets exceeds the accumulated benefit obligation. These excess benefits remain on the balance sheet as Pension Benefits – Overfunded. The accumulated benefit obligation is the present value of pension benefits earned as of the balance sheet date based on current salaries.

Pension Benefits – Underfunded represents the valuation of a pension fund where there are insufficient funds to support expected liabilities.

Value of benefits for plans based in the company’s home country.

Value of benefits for plans based in countries other than the company’s home country.

Payment rate of pension plans for plans based in the company’s home country.

Pension Payment Rate – Domestic represents the payment rate of pension plans for plans based in the company’s home country.

Payment rate of pension plans for plans based in countries other than the company’s home country.

Pension Payment Rate – Foreign represents the payment rate of pension plans for plans based in countries other than the company’s home country.

This is the percent of common stock held by all the reporting institutions as a group. It is calculated as Total Shares owned by Institutions divided by Total Shares Outstanding multiplied by 100.

Percentage of Sales - Internet, Total - % represents the Company level portion of sales that is made from the internet, as reported by the company. It is obtained using the number of sales via Internet, divided by the total number of sales.

Percentage of Win or Hold, Total - % represents the Company level Percentage Win or Hold, as reported by the company. It shows gross win as a percentage of total slot handle or total table games drop.

Assumption rates are given for both the Income Statement and Balance Sheet. The rates labeled “For The Years Ended …” are to be populated on the Income Statement. The rates labeled “At ….” are to be populated on the Balance Sheet.

Pharmaceuticals/ Biotech represents the Pharmaceuticals/ Biotech industry for Balance Sheet Operating Metrics information collected by Reuters. The Pharmaceuticals/ Biotech Industry consists of:
Large pharmaceutical companies engaged in a diversified range of activities like research, development, manufacturing and marketing of drugs.
Biotechnology companies engaged in the research and development of new drugs, medical devices and procedures, including the manufacturing and marketing of drugs as a result of direct research and development.
Generic & Specialty Pharmaceuticals companies engaged in the manufacturing and marketing of over the counter, prescription and veterinary drugs.

Fair value of plan assets for plans based in the company’s home country.

Fair value of plan assets for plans based in countries other than the company’s home country.

Plan Assets – Post-Retirement represents the fair value of plan assets for Post-Retirement Plans.

Platinum Production (Troy Ounces) captures the total production volume of Platinum by the mining company in Troy Ounces, during the specified period of time.

Platinum, Average Price per Troy Ounce captures the average selling price of Platinum per Troy Ounce, during the specified period of time.

Platinum, Reserves (Troy Ounces) captures the total Platinum reserves owned by the mining company in Troy Ounces, as at the period end.

Policy Benefits/Liabilities represents changes in reserves for future policy benefits. Reserves for life and other policies are estimated on the basis of various actuarial factors.

Policy Liabilities represents payables for claims and losses to policyholders, and other liabilities directly related to insurance policies assumed. However, Policy Liabilities is limited to liabilities where the amounts of claims and losses are already confirmed.