Estimates

Policy Liabilities represents total liabilities related to the insurance operations of an insurance company, and represents the sum of:
Policy Liabilities
Insurance Liabilities
Unearned Premium/Unearned Revenue
Repurchase Agreements
Separate Accounts – Liability
Other Policyholders’ Funds
Reinsurance – Liability.

Policy Loans represents an increase/decrease in cash flow on changes in the total outstanding policy loans to policyholders during a period.

Policy Refunds represents the change in the refunding of policy assets and investment capital to policyholders. This can be the result of the cancellation of a policy or related to the policyholder accessing the investment component of the policy.

A group of securities or stocks held together for investment purposes.

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

Post-Retirement Plan Expense consists of all incomes and expenses associated with the company’s Post-Retirement plan.

Preferred Dividends represents the total dollar amount of the current dividend requirement on issued preferred stock of a company (including its subsidiaries).

Preferred Stock – Non-Redeemable represents non-redeemable/convertible preferred stock, usually with a fixed amount of dividend. Preferred stock usually has a fixed rate of dividend to the nominal value without any specific maturity. However, most nonredeemable preferred stock has redemption, voting and conversion clauses for certain conditions.

Preferred Stock – Non-Redeemable, Net represents the sum of:
Preferred Stock – Non-Redeemable
Convertible Preferred Stock – Non-Redeemable
Treasury Stock – Preferred
General Partner.

Preferred Stock, Net represents the sum of Sale/Issuance of Preferred and Repurchase/Retirement of Preferred.

Premiums Ceded Out and Unearned represents reinsurance premium ceded out and changes in unearned premiums. This item serves as a contra account to Gross Premiums Written to obtain the Net Premiums Earned by an insurance company.

Premiums per Member per Month, Total represents the Company level Premiums per Member per Month, as reported by the company. It is obtained using the total revenues earned by the company, divided by the total number of member months.

Cumulative employer contributions in excess of accrued net pension cost for plans based in the company’s home country.

Cumulative employer contributions in excess of accrued net pension cost for plans based in countries other than the company’s home country.

Cumulative employer contributions in excess of accrued net pension cost for Post-Retirement plans.

Prepaid Expenses represents changes in prepaid expenses during the period. An increase in prepaid expenses has a negative impact on cash flow from operating activities, and vice versa.

Prepaid Expenses represents goods or services that have already been purchased, but not fully consumed or used.

Pretax Margin represents Income Before Tax divided by Total Revenue.

This is the closing price of a security from the previous trading day.

The last price for a stock

A stock price that an analyst forecasts will be reached by some future date.

This is the Current Price divided by the latest annual Book Value Per Share.

This is the Current Price divided by the latest interim period Book Value Per Share.

This is the current Price divided by Cash Flow Per Share for the most recent fiscal year. Cash Flow is defined as Income After Taxes minus Preferred Dividends and General Partner Distributions plus Depreciation, Depletion and Amortization.

This is the current Price divided by Cash Flow Per Share for the most recent interim period. Cash Flow is defined as Income After Taxes minus Preferred Dividends and General Partner Distributions plus Depreciation, Depletion and Amortization.

This is the current Price divided by Cash Flow Per Share for the trailing twelve months. Cash Flow is defined as Income After Taxes minus Preferred Dividends and General Partner Distributions plus Depreciation, Depletion and Amortization.

This is the current Price divided by the annual Free Cash Flow Per Share. Free Cash Flow is calculated from the Statement of Cash Flows as Cash From Operations minus Capital Expenditures and Dividends Paid.

This is the current Price divided by Cash Flow Per Share for the trailing twelve months. Cash Flow is defined as Income After Taxes minus Preferred Dividends and General Partner Distributions plus Depreciation, Depletion and Amortization.

This is the current Price divided by the Sales Per Share for the most recent fiscal year.

This is the current Price divided by the Sales Per Share for the most recent interim period. If there is a preliminary earnings announcement for an interim period that has recently ended, the revenue (sales) values from this announcement will be used in calculating the interim Revenues Per Share.

This is the current Price divided by the Sales Per Share for the trailing twelve months. If there is a preliminary earnings announcement for an interim period that has recently ended, the revenue (sales) values from this announcement will be used in calculating the trailing twelve month revenue per share.

This is the Current Price divided by the latest annual Tangible Book Value Per Share. Tangible Book Value Per Share is defined as Book Value minus Goodwill and Intangible Assets divided by the Shares Outstanding at the end of the fiscal period.

This is the Current Price divided by the latest annual Tangible Book Value Per Share. Tangible Book Value Per Share is defined as Book Value minus Goodwill and Intangible Assets divided by the Shares Outstanding at the end of the fiscal period.

This is the Current Price multiplied by Total Shares Outstanding divided by Tangible Common Equity. Tangible Common Equity is defined as common equity less goodwill and intangibles.

This is the Current Price multiplied by Total Shares Outstanding divided by Tangible Common Equity. Tangible Common Equity is defined as common equity less goodwill and intangibles.

Principal Payments From Securities represents cash inflow from the repayment of securities that have been invested and have matured. It is utilized when principal repayments on securities are separately reported from the Sale of Investment.

Prior Service Cost – Domestic represents the cost of retroactive benefits granted in a plan amendment for plans based in the company’s home country.

Prior Service Cost – Foreign represents the cost of retroactive benefits granted in a plan amendment for plans based in countries other than the company’s home country.

Prior Service Cost – Post-Retirement represents the cost of retroactive benefits granted in a plan amendment for Post-Retirement plans.

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

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

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

Pro Forma Adjustment represents an adjustment used to convert historical earnings to pro forma net income when a company goes public.

Pro Forma Stock Compensation Expense represents employee compensation paid in the form of stock options that have not yet been exercised and are not disclosed on the income statement.

Production Growth, Total - % represents the Company level Average Daily Production Growth, as reported by the oil/gas company. This item is used to collect the rate of growth of the production of Crude Oil, Gas Liquids and/or Natural Gas.

See earnings.

Property & Other Taxes represents property taxes and other indirect taxes other than income taxes for the utility sector. It may include fees for licenses and other business regulations to government agencies.

Property-Level EBITDA represents earnings before interest, other non-operating Income/Expense, Taxes, depreciation and amortization, and before any corporate expenses and stock compensation expense on properties that a company owns.

Property/Plant/Equipment, Total – Gross, when fixed assets are reported before depreciation but without detailed delineation, represents the sum of:
Buildings – Gross
Land/Improvements – Gross
Machinery/Equipment – Gross
Construction in Progress – Gross
Leases – Gross
Natural Resources – Gross
Other Property/Plant/Equipment – Gross.

Property/Plant/Equipment, Total – Net normally represents Property/Plant/Equipment, Total – Gross reduced by Accumulated Depreciation, Total. However, when a company reports its fixed assets net of accumulated depreciation, fixed assets are compiled using Property/Plant/Equipment, Total – Net. Property/Plant/Equipment, Total – Net may include land, buildings, machinery, furniture, tools, natural resources, leases, and construction in progress. Additionally, other categories of asset items may be classified as “Property and Equipment”, depending upon the company’s business.

Provision for Doubtful Accounts represents provisions established for doubtful accounts receivable. It is usually established on the basis of maturities of receivables and the company’s experience on collecting such receivables. Since this is an asset account, Provision for Doubtful Accounts is established as a contra account to receivables and expressed in a negative figure.

Purchase of Fixed Assets is commonly referred to as Capital Expenditures. Capital Expenditures encompass all expenditures for factories and equipment that have a useful life of more than one year. These expenditures are not treated as an expense on the income statement when they are incurred. Rather, they are capitalized, meaning that they are expensed over time.

Purchase of Investments represents cash outflow on the purchase of investments in securities.

Purchase/Acquisition of Intangibles represents cash outflow on acquisition of intangibles.

Purchased Power represents the cost of purchased power, generally for electric utility companies.

Purchased R&D represents non-cash expenses from amortization of purchased research and development expenses.

Purchased R&D Written-Off represents the write-off of purchased research and development (R&D).

This item represents the write-off of purchased research and development (R&D). The item may also consist of the written-off portion of purchased R&D.

Query Market Share, Total - % represents the Company level Query Market Share percentage, as reported by the company. It shows the market share percentage specifically for query volumes of an Internet search company (Yahoo, Google etc.). It is an indicator of the search engine’s market position, with respect to the totals search/query volume during the period.

Quick Ratio represents Total Current Assets less Inventory divided by Total Current Liabilities. Quick Ratio is not available for non-detailed periods or for companies which report non-differentiated balance sheets.

The Quick Ratio, also known as the Acid Test Ratio, is defined as Total Current Assets minus Total Inventory for the most recent fiscal year divided by Total Current Liabilities for the same period.

The Quick Ratio, also known as the Acid Test Ratio, is defined as Total Current Assets minus Total Inventory for the most recent interim period divided by Total Current Liabilities for the same period.

The date with the quote

The time of the quote

Percentage of plan assets allocated to real estate for Domestic pension plans.

Percentage of plan assets allocated to real estate for Foreign pension plans.

Percentage of plan assets allocated to real estate for Post-Retirement plans.

Real Estate Operation Expense represents expenses on rentals and losses from the sale of operating real estate.

Real Estate Operation Gain represents income from rentals and gains from the sale of operating real estate.

Realized Gains (Losses) includes not only realized gains (losses) on investments, but also unrealized gains (losses) on trading securities. Unrealized gains and losses may also be reported separately in the non-operating section and classified as Unrealized Gains (Losses) for insurance companies.

Receipt Cycle Time (Days) represents the average length of time (in number of days) that has lapsed between the time when a claim was initially incurred and when the claim form was received.

Receipt Cycle Time (Months) represents the average length of time (in number of months) that has lapsed between the time when a claim was initially incurred and when the claim form was received.

Receivables – Other represents a company’s receivables that are from activities other than trading (sale of products or services rendered). Non-trading receivables may include both current and non-current receivables; the current portion is classified Receivables – other.

This is the ratio of Total Revenue for the most recent fiscal year divided by Average Accounts Receivables. Average Receivables is the average of the Accounts Receivables at the beginning and end of the year.

This is the ratio of Total Revenue for the most recent interim period divided by Average Accounts Receivables. Average Receivables is the average of Accounts Receivable in the beginning and end of the interim period.

This is the ratio of Total Revenue for the trailing twelve months divided by Average Accounts Receivables. Average Receivables is calculated by adding the Accounts Receivables for the 5 most recent quarters and dividing by 5.

This is the close price for the issue from the day it last traded. It is also referred to as the Current Price. Note that some issues may not trade every day, and therefore it is possible for this price to come from a date prior to the last business day.

The date on which an analyst makes a "buy," "sell," or "hold" recommendation for a stock.

Analyst statement regarding the future prospects of a particular stock's prices.

Recycle Ratio, Total - % represents the Company level Recycle Ratio, as reported by the company. It shows the value created for each dollarinvested in the oil/gas company, and is a measure of the capital efficiency of the company.

Redeemable Convertible Preferred Stock represents convertible preferred stock that is redeemable at maturity. The preferred stock may be converted into common stock under certain conditions at the predetermined ratio at the option of preferred stockholders. These shares are subject to mandatory redemption requirements or have a redemption feature that is outside the control of the issuer.

Redeemable Preferred Stock represents preferred stock that has a fixed maturity and is redeemable on the maturity date.

Redeemable Preferred Stock, Total represents the sum of Redeemable Preferred Stock and Redeemable Convertible Preferred Stock.

Reinsurance – Asset represents receivables from reinsurers, where a company assumed risks on insurance policies ceded by other insurance companies.

Reinsurance – Liability represents payables by an insurance company to reinsurers. It includes:
Premiums ceded payable for outward reinsurance
Claims and losses payable to reinsurers for inward reinsurance.

Reinsurance Payable represents changes in payables to reinsurers during the period. An increase in reinsurance payable has a positive impact on cash flow from operating activities, and vice versa.

Reinsurance Receivable represents changes in receivables from reinsurers during the period. An increase in reinsurance receivable has a negative impact on cash flow from operating activities, and vice versa.

REITs/ Real Estate represents the REITs/ Real Estate industry for Income Statement Operating Metrics information collected by Reuters. This includes all the operating indicators for the REITs/ Real Estate industry, reported by the company.

REITs/ Real Estate represents the REITs/ Real Estate industry for Balance Sheet Operating Metrics information collected by Reuters. The REITs/ Real Estate Industry consists of:
Real Estate Operations companies engaged in developing, renting, leasing and managing residential and commercial properties; such as: real estate brokerage and agent services, real estate appraisal services and consulting services.
Residential & Commercial REIT companies engaged in the securitization of interests related to rights on residential and commercial real estate.

Remaining Mine Life - Years represents the number of years left remaining of the life of the productive mine as at the period end.

Rent Growth (Sequential), Total - % represents the Company level sequential Rent Growth percentage, as reported by the company. It shows the percentage increase in rental rates from the previous period.

Rental Expense, Supplemental represents rental expenses paid for offices, factories, machinery and equipment.

Reported Basic EPS represents the company’s as reported value for basic EPS within their financial report.

Reported Cash from Financing Activities represents the company’s as reported value for total cash received from financing activities within their financial report.

Reported Cash from Investing Activities represents the company’s as reported value for total cash received from investing activities within their financial report.

Reported Cash from Operating Activities represents the company’s as reported value for total cash received from operating activities within their financial report.

Reported Diluted EPS represents the company’s as reported value for diluted EPS within their financial report.

Reported Gross Profit represents a measure of a company’s operating performance. Gross Profit reflects the profits earned directly from a company’s revenues and direct costs.

Reported Net Assets represents the total net assets, as reported by the company within their financial report. It is the sum of:
Shareholders’ Equity
Valuation and Translation Adjustments
New Subscription Rights
Minority Interests.

Reported Equity to Total Assets represents the proportion of the company’s total assets that are owned by equity holders. It is an indication of the financing position of the company.