BalanceSheet
BalanceSheet(
time_provider: ITimeProvider,
security_identifier: SecurityIdentifier,
)
Bases: ReusuableCLRObject
Definition of the BalanceSheet class
Creates a new instance for the given time and security
accounts_payable: AccountsPayableBalanceSheet
Any money that a company owes its suppliers for goods and services purchased on credit and is expected to pay within the next year or operating cycle.
accounts_receivable: AccountsReceivableBalanceSheet
Accounts owed to a company by customers within a year as a result of exchanging goods or services on credit.
current_accrued_expenses: CurrentAccruedExpensesBalanceSheet
An expense recognized before it is paid for. Includes compensation, interest, pensions and all other miscellaneous accruals reported by the company. Expenses incurred during the accounting period, but not required to be paid until a later date.
non_current_accrued_expenses: (
NonCurrentAccruedExpensesBalanceSheet
)
An expense that has occurred but the transaction has not been entered in the accounting records. Accordingly, an adjusting entry is made to debit the appropriate expense account and to credit a liability account such as accrued expenses payable or accounts payable.
accrued_investment_income: (
AccruedInvestmentIncomeBalanceSheet
)
Interest, dividends, rents, ancillary and other revenues earned but not yet received by the entity on its investments.
accumulated_depreciation: (
AccumulatedDepreciationBalanceSheet
)
The cumulative amount of wear and tear or obsolescence charged against the fixed assets of a company.
gains_losses_not_affecting_retained_earnings: (
GainsLossesNotAffectingRetainedEarningsBalanceSheet
)
The aggregate amount of gains or losses that are not part of retained earnings. It is also called other comprehensive income.
additional_paid_in_capital: (
AdditionalPaidInCapitalBalanceSheet
)
Excess of issue price over par or stated value of the entity's capital stock and amounts received from other transactions involving the entity's stock or stockholders. Includes adjustments to additional paid in capital. There are two major categories of additional paid in capital: 1) Paid in capital in excess of par/stated value, which is the difference between the actual issue price of the shares and the shares' par/stated value. 2) Paid in capital from other transactions which includes treasury stock, retirement of stock, stock dividends recorded at market, lapse of stock purchase warrants, conversion of convertible bonds in excess of the par value of the stock, and any other additional capital from the company's own stock transactions.
allowance_for_loans_and_lease_losses: (
AllowanceForLoansAndLeaseLossesBalanceSheet
)
A contra account sets aside as an allowance for bad loans (e.g. customer defaults).
available_for_sale_securities: (
AvailableForSaleSecuritiesBalanceSheet
)
For an unclassified balance sheet, this item represents equity securities categorized neither as held-to-maturity nor trading. Equity securities represent ownership interests or the right to acquire ownership interests in corporations and other legal entities which ownership interest is represented by shares of common or preferred stock (which is not mandatory redeemable or redeemable at the option of the holder), convertible securities, stock rights, or stock warrants. This category includes preferred stocks, available- for-sale and common stock, available-for-sale.
capital_stock: CapitalStockBalanceSheet
The total amount of stock authorized for issue by a corporation, including common and preferred stock.
cash: CashBalanceSheet
Cash includes currency on hand as well as demand deposits with banks or financial institutions. It also includes other kinds of accounts that have the general characteristics of demand deposits in that the customer may deposit additional funds at any time and also effectively may withdraw funds at any time without prior notice or penalty.
cash_equivalents: CashEquivalentsBalanceSheet
Cash equivalents, excluding items classified as marketable securities, include short-term, highly liquid investments that are both readily convertible to known amounts of cash, and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Generally, only investments with original maturities of three months or less qualify under this definition. Original maturity means original maturity to the entity holding the investment. For example, both a three-month US Treasury bill and a three-year Treasury note purchased three months from maturity qualify as cash equivalents. However, a Treasury note purchased three years ago does not become a cash equivalent when its remaining maturity is three months.
cash_and_cash_equivalents: (
CashAndCashEquivalentsBalanceSheet
)
Includes unrestricted cash on hand, money market instruments and other debt securities which can be converted to cash immediately.
cash_and_due_from_banks: CashAndDueFromBanksBalanceSheet
Includes cash on hand (currency and coin), cash items in process of collection, non-interest bearing deposits due from other financial institutions (including corporate credit unions), and balances with the Federal Reserve Banks, Federal Home Loan Banks and central banks.
cash_cash_equivalents_and_federal_funds_sold: (
CashCashEquivalentsAndFederalFundsSoldBalanceSheet
)
The aggregate amount of cash, cash equivalents, and federal funds sold.
cash_cash_equivalents_and_marketable_securities: (
CashCashEquivalentsAndMarketableSecuritiesBalanceSheet
)
The aggregate amount of cash, cash equivalents, and marketable securities.
common_stock: CommonStockBalanceSheet
Common stock (all issues) at par value, as reported within the Stockholder's Equity section of the balance sheet; i.e. it is one component of Common Stockholder's Equity
current_assets: CurrentAssetsBalanceSheet
The total amount of assets considered to be convertible into cash within a relatively short period of time, usually a year.
current_debt: CurrentDebtBalanceSheet
Represents the total amount of long-term debt such as bank loans and commercial paper, which is due within one year.
current_debt_and_capital_lease_obligation: (
CurrentDebtAndCapitalLeaseObligationBalanceSheet
)
All borrowings due within one year including current portions of long-term debt and capital leases as well as short-term debt such as bank loans and commercial paper.
current_liabilities: CurrentLiabilitiesBalanceSheet
The debts or obligations of the firm that are due within one year.
current_capital_lease_obligation: (
CurrentCapitalLeaseObligationBalanceSheet
)
Represents the total amount of long-term capital leases that must be paid within the next accounting period. Capital lease obligations are contractual obligations that arise from obtaining the use of property or equipment via a capital lease contract.
deferred_assets: DeferredAssetsBalanceSheet
An amount owed to a firm that is not expected to be received by the firm within one year from the date of the balance sheet.
deferred_costs: DeferredCostsBalanceSheet
An expenditure not recognized as a cost of operation of the period in which incurred, but carried forward to be written off in future periods.
non_current_deferred_liabilities: (
NonCurrentDeferredLiabilitiesBalanceSheet
)
Represents the non-current portion of obligations, which is a liability that usually would have been paid but is now past due.
current_deferred_liabilities: (
CurrentDeferredLiabilitiesBalanceSheet
)
Represents the current portion of obligations, which is a liability that usually would have been paid but is now past due.
deferred_policy_acquisition_costs: (
DeferredPolicyAcquisitionCostsBalanceSheet
)
Net amount of deferred policy acquisition costs capitalized on contracts remaining in force as of the balance sheet date.
current_deferred_revenue: CurrentDeferredRevenueBalanceSheet
Represents collections of cash or other assets related to revenue producing activity for which revenue has not yet been recognized. Generally, an entity records deferred revenue when it receives consideration from a customer before achieving certain criteria that must be met for revenue to be recognized in conformity with GAAP. It can be either current or non-current item. Also called unearned revenue.
non_current_deferred_revenue: (
NonCurrentDeferredRevenueBalanceSheet
)
The non-current portion of deferred revenue amount as of the balance sheet date. Deferred revenue is a liability related to revenue producing activity for which revenue has not yet been recognized, and is not expected be recognized in the next twelve months.
deferred_tax_assets: DeferredTaxAssetsBalanceSheet
An asset on a company's balance sheet that may be used to reduce any subsequent period's income tax expense. Deferred tax assets can arise due to net loss carryovers, which are only recorded as assets if it is deemed more likely than not that the asset will be used in future fiscal periods.
current_deferred_taxes_assets: (
CurrentDeferredTaxesAssetsBalanceSheet
)
Meaning a future tax asset, resulting from temporary differences between book (accounting) value of assets and liabilities and their tax value, or timing differences between the recognition of gains and losses in financial statements and their recognition in a tax computation. It is also called future tax.
current_deferred_taxes_liabilities: (
CurrentDeferredTaxesLiabilitiesBalanceSheet
)
Meaning a future tax liability, resulting from temporary differences between book (accounting) value of assets and liabilities and their tax value, or timing differences between the recognition of gains and losses in financial statements and their recognition in a tax computation. Deferred tax liabilities generally arise where tax relief is provided in advance of an accounting expense, or income is accrued but not taxed until received.
non_current_deferred_taxes_assets: (
NonCurrentDeferredTaxesAssetsBalanceSheet
)
A result of timing differences between taxable incomes reported on the income statement and taxable income from the company's tax return. Depending on the positioning of deferred income taxes, the field may be either current (within current assets) or non- current (below total current assets). Typically a company will have two deferred income taxes fields.
non_current_deferred_taxes_liabilities: (
NonCurrentDeferredTaxesLiabilitiesBalanceSheet
)
The estimated future tax obligations, which usually arise when different accounting methods are used for financial statements and tax statement It is also an add-back to the cash flow statement. Deferred income taxes include accumulated tax deferrals due to accelerated depreciation and investment credit.
equity_investments: EquityInvestmentsBalanceSheet
This asset represents equity securities categorized neither as held-to-maturity nor trading.
federal_funds_purchased_and_securities_sold_under_agreement_to_repurchase: FederalFundsPurchasedAndSecuritiesSoldUnderAgreementToRepurchaseBalanceSheet
This liability refers to the amount shown on the books that a bank with insufficient reserves borrows, at the federal funds rate, from another bank to meet its reserve requirements; and the amount of securities that an institution sells and agrees to repurchase at a specified date for a specified price, net of any reductions or offsets.
federal_funds_sold_and_securities_purchase_under_agreements_to_resell: FederalFundsSoldAndSecuritiesPurchaseUnderAgreementsToResellBalanceSheet
This asset refers to very-short-term loans of funds to other banks and securities dealers.
fixed_maturity_investments: (
FixedMaturityInvestmentsBalanceSheet
)
This asset refers to types of investments that may be contained within the fixed maturity category which securities are having a stated final repayment date. Examples of items within this category may include bonds, including convertibles and bonds with warrants, and redeemable preferred stocks.
future_policy_benefits: FuturePolicyBenefitsBalanceSheet
Accounting policy pertaining to an insurance entity's net liability for future benefits (for example, death, cash surrender value) to be paid to or on behalf of policyholders, describing the bases, methodologies and components of the reserve, and assumptions regarding estimates of expected investment yields, mortality, morbidity, terminations and expenses.
general_partnership_capital: (
GeneralPartnershipCapitalBalanceSheet
)
In a limited partnership or master limited partnership form of business, this represents the balance of capital held by the general partners.
goodwill: GoodwillBalanceSheet
The excess of the cost of an acquired company over the sum of the fair market value of its identifiable individual assets less the liabilities.
goodwill_and_other_intangible_assets: (
GoodwillAndOtherIntangibleAssetsBalanceSheet
)
Rights or economic benefits, such as patents and goodwill, that is not physical in nature. They are those that are neither physical nor financial in nature, nevertheless, have value to the company. Intangibles are listed net of accumulated amortization.
gross_loan: GrossLoanBalanceSheet
Represents the sum of all loans (commercial, consumer, mortgage, etc.) as well as leases before any provisions for loan losses or unearned discounts.
gross_ppe: GrossPPEBalanceSheet
Carrying amount at the balance sheet date for long-lived physical assets used in the normal conduct of business and not intended for resale. This can include land, physical structures, machinery, vehicles, furniture, computer equipment, construction in progress, and similar items. Amount does not include depreciation.
held_to_maturity_securities: (
HeldToMaturitySecuritiesBalanceSheet
)
Debt securities that a firm has the ability and intent to hold until maturity.
income_tax_payable: IncomeTaxPayableBalanceSheet
A current liability account which reflects the amount of income taxes currently due to the federal, state, and local governments.
interest_bearing_deposits_liabilities: (
InterestBearingDepositsLiabilitiesBalanceSheet
)
The aggregate of all domestic and foreign deposits in the bank that earns interests.
interest_payable: InterestPayableBalanceSheet
Sum of the carrying values as of the balance sheet date of interest payable on all forms of debt, including trade payable that has been incurred.
interest_bearing_deposits_assets: (
InterestBearingDepositsAssetsBalanceSheet
)
Deposit of money with a financial institution, in consideration of which the financial institution pays or credits interest, or amounts in the nature of interest.
inventory: InventoryBalanceSheet
A company's merchandise, raw materials, and finished and unfinished products which have not yet been sold.
investments_and_advances: InvestmentsAndAdvancesBalanceSheet
All investments in affiliates, real estate, securities, etc. Non-current investment, not including marketable securities.
limited_partnership_capital: (
LimitedPartnershipCapitalBalanceSheet
)
In a limited partnership or master limited partnership form of business, this represents the balance of capital held by the limited partners.
long_term_debt: LongTermDebtBalanceSheet
Sum of the carrying values as of the balance sheet date of all long-term debt, which is debt initially having maturities due after one year or beyond the operating cycle, if longer, but excluding the portions thereof scheduled to be repaid within one year or the normal operating cycle, if longer. Long-term debt includes notes payable, bonds payable, mortgage loans, convertible debt, subordinated debt and other types of long term debt.
long_term_debt_and_capital_lease_obligation: (
LongTermDebtAndCapitalLeaseObligationBalanceSheet
)
All borrowings lasting over one year including long-term debt and long-term portion of capital lease obligations.
long_term_investments: LongTermInvestmentsBalanceSheet
Often referred to simply as "investments". Long-term investments are to be held for many years and are not intended to be disposed in the near future. This group usually consists of four types of investments.
long_term_capital_lease_obligation: (
LongTermCapitalLeaseObligationBalanceSheet
)
Represents the total liability for long-term leases lasting over one year. Amount equal to the present value (the principal) at the beginning of the lease term less lease payments during the lease term.
minority_interest: MinorityInterestBalanceSheet
Carrying amount of the equity interests owned by non-controlling shareholders, partners, or other equity holders in one or more of the entities included in the reporting entity's consolidated financial statements.
money_market_investments: MoneyMarketInvestmentsBalanceSheet
Short-term (typical maturity is less than one year), highly liquid government or corporate debt instrument such as bankers' acceptance, promissory notes, and treasury bills.
net_loan: NetLoanBalanceSheet
Represents the value of all loans after deduction of the appropriate allowances for loan and lease losses.
net_ppe: NetPPEBalanceSheet
Tangible assets that are held by an entity for use in the production or supply of goods and services, for rental to others, or for administrative purposes and that are expected to provide economic benefit for more than one year; net of accumulated depreciation.
non_interest_bearing_deposits: (
NonInterestBearingDepositsBalanceSheet
)
The aggregate amount of all domestic and foreign deposits in the banks that do not draw interest.
current_notes_payable: CurrentNotesPayableBalanceSheet
Written promises to pay a stated sum at one or more specified dates in the future, within the accounting period.
notes_receivable: NotesReceivableBalanceSheet
An amount representing an agreement for an unconditional promise by the maker to pay the entity (holder) a definite sum of money at a future date(s) within one year of the balance sheet date or the normal operating cycle, whichever is longer. Such amount may include accrued interest receivable in accordance with the terms of the note. The note also may contain provisions including a discount or premium, payable on demand, secured, or unsecured, interest bearing or non-interest bearing, among a myriad of other features and characteristics.
non_current_note_receivables: (
NonCurrentNoteReceivablesBalanceSheet
)
An amount representing an agreement for an unconditional promise by the maker to pay the entity (holder) a definite sum of money at a future date(s), excluding the portion that is expected to be received within one year of the balance sheet date or the normal operating cycle, whichever is longer.
other_current_liabilities: (
OtherCurrentLiabilitiesBalanceSheet
)
Other current liabilities = Total current liabilities - Payables and accrued Expenses - Current debt and capital lease obligation - provisions, current - deferred liabilities, current.
other_intangible_assets: OtherIntangibleAssetsBalanceSheet
Sum of the carrying amounts of all intangible assets, excluding goodwill.
other_short_term_investments: (
OtherShortTermInvestmentsBalanceSheet
)
The aggregate amount of short term investments, which will be expired within one year that are not specifically classified as Available-for-Sale, Held-to-Maturity, nor Trading investments.
payables: PayablesBalanceSheet
The sum of all payables owed and expected to be paid within one year or one operating cycle, including accounts payables, taxes payable, dividends payable and all other current payables.
payables_and_accrued_expenses: (
PayablesAndAccruedExpensesBalanceSheet
)
This balance sheet account includes all current payables and accrued expenses.
policy_reserves_benefits: PolicyReservesBenefitsBalanceSheet
Accounting policy pertaining to an insurance entity's net liability for future benefits (for example, death, cash surrender value) to be paid to or on behalf of policyholders, describing the bases, methodologies and components of the reserve, and assumptions regarding estimates of expected investment yields, mortality, morbidity, terminations and expenses.
policyholder_funds: PolicyholderFundsBalanceSheet
The total liability as of the balance sheet date of amounts due to policy holders, excluding future policy benefits and claims, including unpaid policy dividends, retrospective refunds, and undistributed earnings on participating business.
preferred_securities_outside_stock_equity: (
PreferredSecuritiesOutsideStockEquityBalanceSheet
)
Preferred securities that that firm treats as a liability. It includes convertible preferred stock or redeemable preferred stock.
preferred_stock: PreferredStockBalanceSheet
Preferred stock (all issues) at par value, as reported within the Stockholder's Equity section of the balance sheet.
prepaid_assets: PrepaidAssetsBalanceSheet
Sum of the carrying amounts that are paid in advance for expenses, which will be charged against earnings in subsequent periods.
non_current_prepaid_assets: (
NonCurrentPrepaidAssetsBalanceSheet
)
Sum of the carrying amounts that are paid in advance for expenses, which will be charged against earnings in periods after one year or beyond the operating cycle, if longer.
receivables: ReceivablesBalanceSheet
The sum of all receivables owed by customers and affiliates within one year, including accounts receivable, notes receivable, premiums receivable, and other current receivables.
reinsurance_recoverable: ReinsuranceRecoverableBalanceSheet
The amount of benefits the ceding insurer expects to recover on insurance policies ceded to other insurance entities as of the balance sheet date for all guaranteed benefit types. It includes estimated amounts for claims incurred but not reported, and policy benefits, net of any related valuation allowance.
retained_earnings: RetainedEarningsBalanceSheet
The cumulative net income of the company from the date of its inception (or reorganization) to the date of the financial statement less the cumulative distributions to shareholders either directly (dividends) or indirectly (treasury stock).
securities_lending_collateral: (
SecuritiesLendingCollateralBalanceSheet
)
The carrying value as of the balance sheet date of the liabilities collateral securities loaned to other broker-dealers. Borrowers of securities generally are required to provide collateral to the lenders of securities, commonly cash but sometimes other securities or standby letters of credit, with a value slightly higher than that of the securities borrowed.
security_agree_to_be_resell: (
SecurityAgreeToBeResellBalanceSheet
)
The carrying value of funds outstanding loaned in the form of security resale agreements if the agreement requires the purchaser to resell the identical security purchased or a security that meets the definition of "substantially the same" in the case of a dollar roll. Also includes purchases of participations in pools of securities that are subject to a resale agreement.
security_sold_not_yet_repurchased: (
SecuritySoldNotYetRepurchasedBalanceSheet
)
Represent obligations of the company to deliver the specified security at the contracted price and, thereby, create a liability to purchase the security in the market at prevailing prices.
separate_account_assets: SeparateAccountAssetsBalanceSheet
The fair value of the assets held by the company for the benefit of separate account policyholders.
separate_account_business: (
SeparateAccountBusinessBalanceSheet
)
Refers to revenue that is generated that is not part of typical operations.
short_term_investments_available_for_sale: (
ShortTermInvestmentsAvailableForSaleBalanceSheet
)
The current assets section of a company's balance sheet that contains the investments that a company holds with the purpose for trading.
short_term_investments_held_to_maturity: (
ShortTermInvestmentsHeldToMaturityBalanceSheet
)
The current assets section of a company's balance sheet that contains the investments that a company has made that will expire at a fixed date within one year.
short_term_investments_trading: (
ShortTermInvestmentsTradingBalanceSheet
)
The current assets section of a company's balance sheet that contains the investments that a company can trade at any moment.
stockholders_equity: StockholdersEquityBalanceSheet
The residual interest in the assets of the enterprise that remains after deducting its liabilities. Equity is increased by owners' investments and by comprehensive income, and it is reduced by distributions to the owners.
total_tax_payable: TotalTaxPayableBalanceSheet
A liability that reflects the taxes owed to federal, state, and local tax authorities. It is the carrying value as of the balance sheet date of obligations incurred and payable for statutory income, sales, use, payroll, excise, real, property and other taxes.
total_assets: TotalAssetsBalanceSheet
The aggregate amount of probable future economic benefits obtained or controlled by a particular enterprise as a result of past transactions or events.
total_deposits: TotalDepositsBalanceSheet
A liability account which represents the total amount of funds deposited.
total_investments: TotalInvestmentsBalanceSheet
Asset that refers to the sum of all available for sale securities and other investments often reported on the balance sheet of insurance firms.
total_non_current_assets: TotalNonCurrentAssetsBalanceSheet
Sum of the carrying amounts as of the balance sheet date of all assets that are expected to be realized in cash, sold or consumed after one year or beyond the normal operating cycle, if longer.
total_partnership_capital: (
TotalPartnershipCapitalBalanceSheet
)
Ownership interest of different classes of partners in the publicly listed limited partnership or master limited partnership. Partners include general, limited and preferred partners.
trading_assets: TradingAssetsBalanceSheet
Trading account assets are bought and held principally for the purpose of selling them in the near term (thus held for only a short period of time). Unrealized holding gains and losses for trading securities are included in earnings.
trading_liabilities: TradingLiabilitiesBalanceSheet
The carrying amount of liabilities as of the balance sheet date that pertain to principal and customer trading transactions, or which may be incurred with the objective of generating a profit from short-term fluctuations in price as part of an entity's market-making, hedging and proprietary trading. Examples include short positions in securities, derivatives and commodities, obligations under repurchase agreements, and securities borrowed arrangements.
trading_securities: TradingSecuritiesBalanceSheet
The total of financial instruments that are bought and held principally for the purpose of selling them in the near term (thus held for only a short period of time) or for debt and equity securities formerly categorized as available-for-sale or held-to-maturity which the company held as of the date it opted to account for such securities at fair value.
treasury_stock: TreasuryStockBalanceSheet
The portion of shares that a company keeps in their own treasury. Treasury stock may have come from a repurchase or buyback from shareholders; or it may have never been issued to the public in the first place. These shares don't pay dividends, have no voting rights, and are not included in shares outstanding calculations.
unearned_income: UnearnedIncomeBalanceSheet
Income received but not yet earned, it represents the unearned amount that is netted against the total loan.
unearned_premiums: UnearnedPremiumsBalanceSheet
Carrying amount of premiums written on insurance contracts that have not been earned as of the balance sheet date.
unpaid_loss_and_loss_reserve: (
UnpaidLossAndLossReserveBalanceSheet
)
Liability amount that reflects claims that are expected based upon statistical projections, but which have not been reported to the insurer.
invested_capital: InvestedCapitalBalanceSheet
Invested capital = common shareholders' equity + long term debt + current debt
current_deferred_assets: CurrentDeferredAssetsBalanceSheet
Payments that will be assigned as expenses with one accounting period, but that are paid in advance and temporarily set up as current assets on the balance sheet.
non_current_deferred_assets: (
NonCurrentDeferredAssetsBalanceSheet
)
Payments that will be assigned as expenses longer than one accounting period, but that are paid in advance and temporarily set up as non-current assets on the balance sheet.
securities_and_investments: (
SecuritiesAndInvestmentsBalanceSheet
)
Asset, often applicable to Banks, which refers to the aggregate amount of all securities and investments.
total_liabilities_net_minority_interest: (
TotalLiabilitiesNetMinorityInterestBalanceSheet
)
Probable future sacrifices of economic benefits arising from present obligations of an enterprise to transfer assets or provide services to others in the future as a result of past transactions or events, excluding minority interest.
total_non_current_liabilities_net_minority_interest: TotalNonCurrentLiabilitiesNetMinorityInterestBalanceSheet
Total obligations, net minority interest, incurred as part of normal operations that is expected to be repaid beyond the following twelve months or one business cycle; excludes minority interest.
total_equity_gross_minority_interest: (
TotalEquityGrossMinorityInterestBalanceSheet
)
Residual interest, including minority interest, that remains in the assets of the enterprise after deducting its liabilities. Equity is increased by owners' investments and by comprehensive income, and it is reduced by distributions to the owners.
gross_accounts_receivable: (
GrossAccountsReceivableBalanceSheet
)
Accounts owed to a company by customers within a year as a result of exchanging goods or services on credit.
non_current_accounts_receivable: (
NonCurrentAccountsReceivableBalanceSheet
)
Accounts receivable represents sums owed to the business that the business records as revenue. Gross accounts receivable is accounts receivable before the business deducts uncollectable accounts to calculate the true value of accounts receivable.
accrued_interest_receivable: (
AccruedInterestReceivableBalanceSheet
)
This account shows the amount of unpaid interest accrued to the date of purchase and included in the purchase price of securities purchased between interest dates.
advance_from_federal_home_loan_banks: (
AdvanceFromFederalHomeLoanBanksBalanceSheet
)
This item is typically available for bank industry. It's the amount of borrowings as of the balance sheet date from the Federal Home Loan Bank, which are primarily used to cover shortages in the required reserve balance and liquidity shortages.
allowance_for_doubtful_accounts_receivable: (
AllowanceForDoubtfulAccountsReceivableBalanceSheet
)
An Allowance for Doubtful Accounts measures receivables recorded but not expected to be collected.
allowance_for_notes_receivable: (
AllowanceForNotesReceivableBalanceSheet
)
This item is typically available for bank industry. It represents a provision relating to a written agreement to receive money with the terms of the note (at a specified future date(s) within one year from the reporting date (or the normal operating cycle, whichever is longer), consisting of principal as well as any accrued interest) for the portion that is expected to be uncollectible.
assets_held_for_sale: AssetsHeldForSaleBalanceSheet
This item is typically available for bank industry. It's a part of long-lived assets, which has been decided for sale in the future.
assets_of_discontinued_operations: (
AssetsOfDiscontinuedOperationsBalanceSheet
)
A portion of a company's business that has been disposed of or sold.
bank_indebtedness: BankIndebtednessBalanceSheet
All indebtedness for borrowed money or the deferred purchase price of property or services, including without limitation reimbursement and other obligations with respect to surety bonds and letters of credit, all obligations evidenced by notes, bonds debentures or similar instruments, all capital lease obligations and all contingent obligations.
bank_owned_life_insurance: (
BankOwnedLifeInsuranceBalanceSheet
)
The carrying amount of a life insurance policy on an officer, executive or employee for which the reporting entity (a bank) is entitled to proceeds from the policy upon death of the insured or surrender of the insurance policy.
security_borrowed: SecurityBorrowedBalanceSheet
The securities borrowed or on loan, which is the temporary loan of securities by a lender to a borrower in exchange for cash. This item is usually only available for bank industry.
buildings_and_improvements: (
BuildingsAndImprovementsBalanceSheet
)
Fixed assets that specifically deal with the facilities a company owns. Include the improvements associated with buildings.
commercial_loan: CommercialLoanBalanceSheet
Short-term loan, typically 90 days, used by a company to finance seasonal working capital needs.
commercial_paper: CommercialPaperBalanceSheet
Commercial paper is a money-market security issued by large banks and corporations. It represents the current obligation for the company. There are four basic kinds of commercial paper: promissory notes, drafts, checks, and certificates of deposit. The maturities of these money market securities generally do not exceed 270 days.
common_stock_equity: CommonStockEquityBalanceSheet
The portion of the Stockholders' Equity that reflects the amount of common stock, which are units of ownership.
construction_in_progress: ConstructionInProgressBalanceSheet
It represents carrying amount of long-lived asset under construction that includes construction costs to date on capital projects. Assets constructed, but not completed.
consumer_loan: ConsumerLoanBalanceSheet
A loan that establishes consumer credit that is granted for personal use; usually unsecured and based on the borrower's integrity and ability to pay.
minimum_pension_liabilities: (
MinimumPensionLiabilitiesBalanceSheet
)
The company's minimum pension obligations to its former employees, paid into a defined pension plan to satisfy all pension entitlements that have been earned by employees to date.
customer_acceptances: CustomerAcceptancesBalanceSheet
Amounts receivable from customers on short-term negotiable time drafts drawn on and accepted by the institution (also known as banker's acceptance transactions) that are outstanding on the reporting date.
defined_pension_benefit: DefinedPensionBenefitBalanceSheet
The recognition of an asset where pension fund assets exceed promised benefits.
derivative_product_liabilities: (
DerivativeProductLiabilitiesBalanceSheet
)
Fair values of all liabilities resulting from contracts that meet the criteria of being accounted for as derivative instruments; and which are expected to be extinguished or otherwise disposed of after one year or beyond the normal operating cycle.
derivative_assets: DerivativeAssetsBalanceSheet
Fair values of assets resulting from contracts that meet the criteria of being accounted for as derivative instruments, net of the effects of master netting arrangements.
dividends_payable: DividendsPayableBalanceSheet
Sum of the carrying values of dividends declared but unpaid on equity securities issued and outstanding (also includes dividends collected on behalf of another owner of securities that are being held by entity) by the entity.
employee_benefits: EmployeeBenefitsBalanceSheet
Carrying amount as of the balance sheet date of the portion of the obligations recognized for the various benefits provided to former or inactive employees, their beneficiaries, and covered dependents after employment but before retirement.
federal_funds_purchased: FederalFundsPurchasedBalanceSheet
The amount borrowed by a bank, at the federal funds rate, from another bank to meet its reserve requirements. This item is typically available for the bank industry.
federal_funds_sold: FederalFundsSoldBalanceSheet
Federal funds transactions involve lending (federal funds sold) or borrowing (federal funds purchased) of immediately available reserve balances. This item is typically available for the bank industry.
federal_home_loan_bank_stock: (
FederalHomeLoanBankStockBalanceSheet
)
Federal Home Loan Bank stock represents an equity interest in a FHLB. It does not have a readily determinable fair value because its ownership is restricted and it lacks a market (liquidity). This item is typically available for the bank industry.
financial_assets: FinancialAssetsBalanceSheet
Fair values as of the balance sheet date of all assets resulting from contracts that meet the criteria of being accounted for as derivative instruments, net of the effects of master netting arrangements.
financial_instruments_sold_under_agreements_to_repurchase: FinancialInstrumentsSoldUnderAgreementsToRepurchaseBalanceSheet
The carrying value as of the balance sheet date of securities that an institution sells and agrees to repurchase (the identical or substantially the same securities) as a seller-borrower at a specified date for a specified price, also known as a repurchase agreement. This item is typically available for bank industry.
finished_goods: FinishedGoodsBalanceSheet
The carrying amount as of the balance sheet date of merchandise or goods held by the company that are readily available for sale. This item is typically available for mining and manufacturing industries.
flight_fleet_vehicle_and_related_equipments: (
FlightFleetVehicleAndRelatedEquipmentsBalanceSheet
)
It is one of the important fixed assets for transportation industry, which includes bicycles, cars, motorcycles, trains, ships, boats, and aircraft. This item is typically available for transportation industry.
foreclosed_assets: ForeclosedAssetsBalanceSheet
The carrying amount as of the balance sheet date of all assets obtained in full or partial satisfaction of a debt arrangement through foreclosure proceedings or defeasance; includes real and personal property; equity interests in corporations, partnerships, and joint ventures; and beneficial interest in trusts. This item is typically typically available for bank industry.
foreign_currency_translation_adjustments: (
ForeignCurrencyTranslationAdjustmentsBalanceSheet
)
Changes to accumulated comprehensive income that results from the process of translating subsidiary financial statements and foreign equity investments into functional currency of the reporting company.
inventories_adjustments_allowances: (
InventoriesAdjustmentsAllowancesBalanceSheet
)
This item represents certain charges made in the current period in inventory resulting from such factors as breakage, spoilage, employee theft and shoplifting. This item is typically available for manufacturing, mining and utility industries.
investments_in_other_ventures_under_equity_method: (
InvestmentsInOtherVenturesUnderEquityMethodBalanceSheet
)
This item represents the carrying amount on the company's balance sheet of its investments in common stock of an equity method. This item is typically available for the insurance industry.
land_and_improvements: LandAndImprovementsBalanceSheet
Fixed Assets that specifically deal with land a company owns. Includes the improvements associated with land. This excludes land held for sale.
leases: LeasesBalanceSheet
Carrying amount at the balance sheet date of a long-lived, depreciable asset that is an addition or improvement to assets held under lease arrangement. This item is usually not available for the insurance industry.
liabilities_of_discontinued_operations: (
LiabilitiesOfDiscontinuedOperationsBalanceSheet
)
The obligations arising from the sale, disposal, or planned sale in the near future (generally within one year) of a disposal group, including a component of the entity (discontinued operation). This item is typically available for bank industry.
line_of_credit: LineOfCreditBalanceSheet
The carrying value as of the balance sheet date of obligations drawn from a line of credit, which is a bank's commitment to make loans up to a specific amount.
loans_held_for_sale: LoansHeldForSaleBalanceSheet
It means the aggregate amount of loans receivable that will be sold to other entities. This item is typically available for bank industry.
loans_receivable: LoansReceivableBalanceSheet
Reflects the carrying amount of unpaid loans issued to other institutions for cash needs or an asset purchase.
machinery_furniture_equipment: (
MachineryFurnitureEquipmentBalanceSheet
)
Fixed assets specifically dealing with tools, equipment and office furniture. This item is usually not available for the insurance and utility industries.
materials_and_supplies: MaterialsAndSuppliesBalanceSheet
Aggregated amount of unprocessed materials to be used in manufacturing or production process and supplies that will be consumed. This item is typically available for the utility industry.
mineral_properties: MineralPropertiesBalanceSheet
A fixed asset that represents strictly mineral type properties. This item is typically available for mining industry.
mortgage_loan: MortgageLoanBalanceSheet
This is a lien on real estate to protect a lender. This item is typically available for bank industry.
mortgage_and_consumerloans: (
MortgageAndConsumerloansBalanceSheet
)
It means the aggregate amount of mortgage and consumer loans. This item is typically available for the insurance industry.
gross_notes_receivable: GrossNotesReceivableBalanceSheet
An amount representing an agreement for an unconditional promise by the maker to pay the entity (holder) a definite sum of money at a future date(s) within one year of the balance sheet date or the normal operating cycle. Such amount may include accrued interest receivable in accordance with the terms of the note. The note also may contain provisions including a discount or premium, payable on demand, secured, or unsecured, interest bearing or non-interest bearing, among myriad other features and characteristics. This item is typically available for bank industry.
other_assets: OtherAssetsBalanceSheet
Other non-current assets that are not otherwise classified.
other_capital_stock: OtherCapitalStockBalanceSheet
Other Capital Stock that is not otherwise classified.
other_current_assets: OtherCurrentAssetsBalanceSheet
Other current assets that are not otherwise classified.
other_current_borrowings: OtherCurrentBorrowingsBalanceSheet
Short Term Borrowings that are not otherwise classified.
other_equity_adjustments: OtherEquityAdjustmentsBalanceSheet
Other adjustments to stockholders' equity that is not otherwise classified, including other reserves.
other_inventories: OtherInventoriesBalanceSheet
Other non-current inventories not otherwise classified.
other_invested_assets: OtherInvestedAssetsBalanceSheet
An item represents all the other investments or/and securities that cannot be defined into any category above. This item is typically available for the insurance industry.
other_non_current_assets: OtherNonCurrentAssetsBalanceSheet
Other non-current assets that are not otherwise classified.
other_properties: OtherPropertiesBalanceSheet
Other fixed assets not otherwise classified.
other_real_estate_owned: OtherRealEstateOwnedBalanceSheet
The Carrying amount as of the balance sheet date of other real estate, which may include real estate investments, real estate loans that qualify as investments in real estate, and premises that are no longer used in operations may also be included in real estate owned. This does not include real estate assets taken in settlement of troubled loans through surrender or foreclosure. This item is typically available for bank industry.
other_receivables: OtherReceivablesBalanceSheet
Other non-current receivables not otherwise classified.
non_current_pension_and_other_postretirement_benefit_plans: NonCurrentPensionAndOtherPostretirementBenefitPlansBalanceSheet
A loan issued by an insurance company that uses the cash value of a person's life insurance policy as collateral. This item is usually only available in the insurance industry.
policy_loans: PolicyLoansBalanceSheet
A loan issued by an insurance company that uses the cash value of a person's life insurance policy as collateral. This item is usually only available for insurance industry.
preferred_stock_equity: PreferredStockEquityBalanceSheet
A class of ownership in a company that has a higher claim on the assets and earnings than common stock. Preferred stock generally has a dividend that must be paid out before dividends to common stockholders and the shares usually do not have voting rights.
properties: PropertiesBalanceSheet
Tangible assets that are held by an entity for use in the production or supply of goods and services, for rental to others, or for administrative purposes and that are expected to provide economic benefit for more than one year. This item is available for manufacturing, bank and transportation industries.
current_provisions: CurrentProvisionsBalanceSheet
Provisions are created to protect the interests of one or both parties named in a contract or legal document which is a preparatory action or measure. Current provision is expired within one accounting period.
long_term_provisions: LongTermProvisionsBalanceSheet
Provisions are created to protect the interests of one or both parties named in a contract or legal document which is a preparatory action or measure. Long-term provision is expired beyond one accounting period.
raw_materials: RawMaterialsBalanceSheet
Carrying amount as of the balance sheet data of unprocessed items to be consumed in the manufacturing or production process. This item is available for manufacturing and mining industries.
receivables_adjustments_allowances: (
ReceivablesAdjustmentsAllowancesBalanceSheet
)
A provision relating to a written agreement to receive money at a specified future date(s) (within one year from the reporting date or the normal operating cycle, whichever is longer), consisting of principal as well as any accrued interest).
regulatory_assets: RegulatoryAssetsBalanceSheet
Carrying amount as of the balance sheet date of capitalized costs of regulated entities that are expected to be recovered through revenue sources over one year or beyond the normal operating cycle.
regulatory_liabilities: RegulatoryLiabilitiesBalanceSheet
The amount for the individual regulatory noncurrent liability as itemized in a table of regulatory noncurrent liabilities as of the end of the period. Such things as the costs of energy efficiency programs and low-income energy assistances programs and deferred fuel. This item is usually only available for utility industry.
reinsurance_balances_payable: (
ReinsuranceBalancesPayableBalanceSheet
)
The carrying amount as of the balance sheet date of the known and estimated amounts owed to insurers under reinsurance treaties or other arrangements. This item is usually only available for insurance industry.
restricted_cash: RestrictedCashBalanceSheet
The carrying amounts of cash and cash equivalent items, which are restricted as to withdrawal or usage. Restrictions may include legally restricted deposits held as compensating balances against short-term borrowing arrangements, contracts entered into with others, or entity statements of intention with regard to particular deposits; however, time deposits and short-term certificates of deposit are not generally included in legally restricted deposits. Excludes compensating balance arrangements that are not agreements, which legally restrict the use of cash amounts shown on the balance sheet. For a classified balance sheet, represents the current portion only (the non-current portion has a separate concept); for an unclassified balance sheet represents the entire amount. This item is usually not available for bank and insurance industries.
restricted_cash_and_cash_equivalents: (
RestrictedCashAndCashEquivalentsBalanceSheet
)
The carrying amounts of cash and cash equivalent items which are restricted as to withdrawal or usage. This item is available for bank and insurance industries.
restricted_cash_and_investments: (
RestrictedCashAndInvestmentsBalanceSheet
)
The cash and investments whose use in whole or in part is restricted for the long-term, generally by contractual agreements or regulatory requirements. This item is usually only available for bank industry.
restricted_common_stock: RestrictedCommonStockBalanceSheet
Shares of stock for which sale is contractually or governmentally restricted for a given period of time. Stock that is acquired through an employee stock option plan or other private means may not be transferred. Restricted stock must be traded in compliance with special SEC regulations.
restricted_investments: RestrictedInvestmentsBalanceSheet
Investments whose use is restricted in whole or in part, generally by contractual agreements or regulatory requirements. This item is usually only available for bank industry.
taxes_receivable: TaxesReceivableBalanceSheet
Carrying amount due within one year of the balance sheet date (or one operating cycle, if longer) from tax authorities as of the balance sheet date representing refunds of overpayments or recoveries based on agreed-upon resolutions of disputes. This item is usually not available for bank industry.
total_capitalization: TotalCapitalizationBalanceSheet
Stockholder's Equity plus Long Term Debt.
total_deferred_credits_and_other_non_current_liabilities: TotalDeferredCreditsAndOtherNonCurrentLiabilitiesBalanceSheet
Revenue received by a firm but not yet reported as income. This item is usually only available for utility industry.
unbilled_receivables: UnbilledReceivablesBalanceSheet
Revenues that are not currently billed from the customer under the terms of the contract. This item is usually only available for utility industry.
unrealized_gain_loss: UnrealizedGainLossBalanceSheet
A profit or loss that results from holding onto an asset rather than cashing it in and officially taking the profit or loss.
work_in_process: WorkInProcessBalanceSheet
Work, or goods, in the process of being fabricated or manufactured but not yet completed as finished goods. This item is usually available for manufacturing and mining industries.
other_non_current_liabilities: (
OtherNonCurrentLiabilitiesBalanceSheet
)
This item is usually not available for bank and insurance industries.
capital_lease_obligations: (
CapitalLeaseObligationsBalanceSheet
)
Current Portion of Capital Lease Obligation plus Long Term Portion of Capital Lease Obligation.
other_liabilities: OtherLiabilitiesBalanceSheet
This item is available for bank and insurance industries.
other_payable: OtherPayableBalanceSheet
Payables and Accrued Expenses that are not defined as Trade, Tax or Dividends related.
tangible_book_value: TangibleBookValueBalanceSheet
The company's total book value less the value of any intangible assets. Methodology: Common Stock Equity minus Goodwill and Other Intangible Assets
total_equity: TotalEquityBalanceSheet
Total Equity equals Preferred Stock Equity + Common Stock Equity.
working_capital: WorkingCapitalBalanceSheet
Current Assets minus Current Liabilities. This item is usually not available for bank and insurance industries.
total_debt: TotalDebtBalanceSheet
All borrowings incurred by the company including debt and capital lease obligations.
common_utility_plant: CommonUtilityPlantBalanceSheet
The amount for the other plant related to the utility industry fix assets.
electric_utility_plant: ElectricUtilityPlantBalanceSheet
The amount for the electric plant related to the utility industry.
natural_gas_fuel_and_other: (
NaturalGasFuelAndOtherBalanceSheet
)
The amount for the natural gas, fuel and other items related to the utility industry, which might include oil and gas wells, the properties to exploit oil and gas or liquefied natural gas sites.
net_utility_plant: NetUtilityPlantBalanceSheet
Net utility plant might include water production, electric utility plan, natural gas, fuel and other, common utility plant and accumulated depreciation. This item is usually only available for utility industry.
water_production: WaterProductionBalanceSheet
The amount for a facility and plant that provides water which might include wells, reservoirs, pumping stations, and control facilities; and waste water systems which includes the waste treatment and disposal facility and equipment. This item is usually only available for utility industry.
ordinary_shares_number: OrdinarySharesNumberBalanceSheet
Number of Common or Ordinary Shares.
preferred_shares_number: PreferredSharesNumberBalanceSheet
Number of Preferred Shares.
treasury_shares_number: TreasurySharesNumberBalanceSheet
Number of Treasury Shares.
trading_and_other_receivable: (
TradingAndOtherReceivableBalanceSheet
)
This will serve as the "parent" value to AccountsReceivable (DataId 23001) and OtherReceivables (DataId 23342) for all company financials reported in the IFRS GAAP.
equity_attributable_to_owners_of_parent: (
EquityAttributableToOwnersOfParentBalanceSheet
)
Morningstar DataId: 23400
securities_loaned: SecuritiesLoanedBalanceSheet
The carrying value as of the balance sheet date of securities loaned to other broker dealers, typically used by such parties to cover short sales, secured by cash or other securities furnished by such parties until the borrowing is closed.
net_tangible_assets: NetTangibleAssetsBalanceSheet
Net assets in physical form. This is calculated using Stockholders' Equity less Intangible Assets (including Goodwill).
duefrom_related_parties_current: (
DuefromRelatedPartiesCurrentBalanceSheet
)
Amounts owed to the company from a non-arm's length entity, due within the company's current operating cycle.
duefrom_related_parties_non_current: (
DuefromRelatedPartiesNonCurrentBalanceSheet
)
Amounts owed to the company from a non-arm's length entity, due after the company's current operating cycle.
dueto_related_parties: DuetoRelatedPartiesBalanceSheet
Amounts owed by the company to a non-arm's length entity.
dueto_related_parties_current: (
DuetoRelatedPartiesCurrentBalanceSheet
)
Amounts owed by the company to a non-arm's length entity that has to be repaid within the company's current operating cycle.
dueto_related_parties_non_current: (
DuetoRelatedPartiesNonCurrentBalanceSheet
)
Amounts owed by the company to a non-arm's length entity that has to be repaid after the company's current operating cycle.
investment_properties: InvestmentPropertiesBalanceSheet
Company's investments in properties net of accumulated depreciation, which generate a return.
investmentsin_subsidiariesat_cost: (
InvestmentsinSubsidiariesatCostBalanceSheet
)
A stake in any company which is more than 51%.
investmentsin_associatesat_cost: (
InvestmentsinAssociatesatCostBalanceSheet
)
A stake in any company which is more than 20% but less than 50%.
investmentsin_joint_venturesat_cost: (
InvestmentsinJointVenturesatCostBalanceSheet
)
A 50% stake in any company in which remaining 50% belongs to other company.
investmentin_financial_assets: (
InvestmentinFinancialAssetsBalanceSheet
)
Represents the sum of all financial investments (trading securities, available-for-sale securities, held-to-maturity securities, etc.)
finance_lease_receivables: (
FinanceLeaseReceivablesBalanceSheet
)
Accounts owed to the bank in relation to capital leases. Capital/ finance lease obligation are contractual obligations that arise from obtaining the use of property or equipment via a capital lease contract.
convertible_loans_current: (
ConvertibleLoansCurrentBalanceSheet
)
This represents loans that entitle the lender (or the holder of loan debenture) to convert the loan to common or preferred stock (ordinary or preference shares) within the next 12 months or operating cycle.
bank_loans_current: BankLoansCurrentBalanceSheet
A debt financing obligation issued by a bank or similar financial institution to a company, that entitles the lender or holder of the instrument to interest payments and the repayment of principal at a specified time within the next 12 months or operating cycle.
other_loans_current: OtherLoansCurrentBalanceSheet
Other loans between the customer and bank which cannot be identified by other specific items in the Debt section, due within the next 12 months or operating cycle.
accruedand_deferred_income: (
AccruedandDeferredIncomeBalanceSheet
)
Sum of accrued liabilities and deferred income (amount received in advance but the services are not provided in respect of amount).
bank_loans_non_current: BankLoansNonCurrentBalanceSheet
A debt financing obligation issued by a bank or similar financial institution to a company, that entitles the lender or holder of the instrument to interest payments and the repayment of principal at a specified time beyond the current accounting period.
other_loans_non_current: OtherLoansNonCurrentBalanceSheet
Other loans between the customer and bank which cannot be identified by other specific items in the Debt section, due beyond the current operating cycle.
other_reserves: OtherReservesBalanceSheet
Other reserves owned by the company that cannot be identified by other specific items in the Reserves section.
loansand_advancesto_bank: LoansandAdvancestoBankBalanceSheet
The aggregate amount of loans and advances made to a bank or financial institution.
loansand_advancesto_customer: (
LoansandAdvancestoCustomerBalanceSheet
)
The aggregate amount of loans and advances made to customers.
treasury_billsand_other_eligible_bills: (
TreasuryBillsandOtherEligibleBillsBalanceSheet
)
Investments backed by the central government, it usually carries less risk than other investments.
equity_shares_investments: (
EquitySharesInvestmentsBalanceSheet
)
Investments in shares of a company representing ownership in that company.
customer_accounts: CustomerAccountsBalanceSheet
Carrying value of amounts transferred by customers to third parties for security purposes that are expected to be returned or applied towards payment after one year or beyond the operating cycle, if longer.
itemsin_the_courseof_transmissionto_other_banks: (
ItemsinTheCourseofTransmissiontoOtherBanksBalanceSheet
)
Carrying amount as of the balance sheet date of drafts and bills of exchange that have been accepted by the reporting bank or by others for its own account, as its liability to holders of the drafts.
tradingand_financial_liabilities: (
TradingandFinancialLiabilitiesBalanceSheet
)
Total carrying amount of total trading, financial liabilities and debt in a non-differentiated balance sheet.
debt_securitiesin_issue: DebtSecuritiesinIssueBalanceSheet
Any debt financial instrument issued instead of cash loan.
subordinated_liabilities: (
SubordinatedLiabilitiesBalanceSheet
)
The total carrying value of securities loaned to other broker dealers, typically used by such parties to cover short sales, secured by cash or other securities furnished by such parties until the borrowing is closed; in a Non-Differentiated Balance Sheet.
provisions_total: ProvisionsTotalBalanceSheet
Provisions are created to protect the interests of one or both parties named in a contract or legal document, which is a preparatory action or measure. Current provision is expired within one accounting period.
operating_lease_assets: OperatingLeaseAssetsBalanceSheet
A contract that allows for the use of an asset, but does not convey rights of ownership of the asset. An operating lease is not capitalized; it is accounted for as a rental expense in what is known as "off balance sheet financing." For the lessor, the asset being leased is accounted for as an asset and is depreciated as such.
claims_outstanding: ClaimsOutstandingBalanceSheet
Amounts owing to policy holders who have filed claims but have not yet been settled or paid.
liabilities_heldfor_sale_current: (
LiabilitiesHeldforSaleCurrentBalanceSheet
)
Liabilities due within the next 12 months related from an asset classified as Held for Sale.
liabilities_heldfor_sale_non_current: (
LiabilitiesHeldforSaleNonCurrentBalanceSheet
)
Liabilities related to an asset classified as held for sale excluding the portion due the next 12 months or operating cycle.
total_financial_lease_obligations: (
TotalFinancialLeaseObligationsBalanceSheet
)
Represents the total amount of long-term capital leases that must be paid within the next accounting period for a Non- Differentiated Balance Sheet. Capital lease obligations are contractual obligations that arise from obtaining the use of property or equipment via a capital lease contract.
accruedand_deferred_income_current: (
AccruedandDeferredIncomeCurrentBalanceSheet
)
Sum of Accrued Liabilities and Deferred Income (amount received in advance but the services are not provided in respect of amount) due within 1 year.
accruedand_deferred_income_non_current: (
AccruedandDeferredIncomeNonCurrentBalanceSheet
)
Sum of Accrued Liabilities and Deferred Income (amount received in advance but the services are not provided in respect of amount) due after 1 year.
finance_lease_receivables_current: (
FinanceLeaseReceivablesCurrentBalanceSheet
)
Accounts owed to the bank in relation to capital leases to be received within the next accounting period. Capital/ finance lease obligations are contractual obligations that arise from obtaining the use of property or equipment via a capital lease contract.
finance_lease_receivables_non_current: (
FinanceLeaseReceivablesNonCurrentBalanceSheet
)
Accounts owed to the bank in relation to capital leases to be received beyond the next accounting period. Capital/ finance lease obligations are contractual obligations that arise from obtaining the use of property or equipment via a capital lease contract.
financial_liabilities_current: (
FinancialLiabilitiesCurrentBalanceSheet
)
Financial related liabilities due within one year, including short term and current portions of long-term debt, capital leases and derivative liabilities.
financial_liabilities_non_current: (
FinancialLiabilitiesNonCurrentBalanceSheet
)
Financial related liabilities due beyond one year, including long term debt, capital leases and derivative liabilities.
financial_assets_designatedas_fair_value_through_profitor_loss_total: FinancialAssetsDesignatedasFairValueThroughProfitorLossTotalBalanceSheet
Financial assets that are held at fair value through profit or loss comprise assets held for trading and those financial assets designated as being held at fair value through profit or loss.
taxes_assets_current: TaxesAssetsCurrentBalanceSheet
Carrying amount due within one year of the balance sheet date (or one operating cycle, if longer) from tax authorities as of the balance sheet date representing refunds of overpayments or recoveries based on agreed-upon resolutions of disputes, and current deferred tax assets.
other_equity_interest: OtherEquityInterestBalanceSheet
Other equity instruments issued by the company that cannot be identified by other specific items in the Equity section.
interest_bearing_borrowings_non_current: (
InterestBearingBorrowingsNonCurrentBalanceSheet
)
Carrying amount of any interest-bearing loan which is due after one year.
non_interest_bearing_borrowings_non_current: (
NonInterestBearingBorrowingsNonCurrentBalanceSheet
)
Non-interest bearing borrowings due after a year.
tradeand_other_payables_non_current: (
TradeandOtherPayablesNonCurrentBalanceSheet
)
Sum of all non-current payables and accrued expenses.
non_interest_bearing_borrowings_current: (
NonInterestBearingBorrowingsCurrentBalanceSheet
)
Non-interest bearing deposits in other financial institutions for short periods of time, usually less than 12 months.
pensionand_other_post_retirement_benefit_plans_current: PensionandOtherPostRetirementBenefitPlansCurrentBalanceSheet
Total of the carrying values as of the balance sheet date of obligations incurred through that date and payable for obligations related to services received from employees, such as accrued salaries and bonuses, payroll taxes and fringe benefits.
other_loan_assets: OtherLoanAssetsBalanceSheet
Reflects the carrying amount of any other unpaid loans, an asset of the bank.
assets_pledgedas_collateral_subjectto_saleor_repledging_total: AssetsPledgedasCollateralSubjecttoSaleorRepledgingTotalBalanceSheet
Total value collateral assets pledged to the bank that can be sold or used as collateral for other loans.
tax_assets_total: TaxAssetsTotalBalanceSheet
Sum of total tax assets in a Non-Differentiated Balance Sheet, includes Tax Receivables and Deferred Tax Assets.
advancesfrom_central_banks: (
AdvancesfromCentralBanksBalanceSheet
)
Borrowings from the central bank, which are primarily used to cover shortages in the required reserve balance and liquidity shortages.
deposit_certificates: DepositCertificatesBalanceSheet
A savings certificate entitling the bearer to receive interest. A CD bears a maturity date, a specified fixed interest rate and can be issued in any denomination.
non_interest_bearing_borrowings_total: (
NonInterestBearingBorrowingsTotalBalanceSheet
)
Non-interest bearing deposits in other financial institutions for relatively short periods of time; on a Non-Differentiated Balance Sheet.
other_borrowed_funds: OtherBorrowedFundsBalanceSheet
Other borrowings by the bank to fund its activities that cannot be identified by other specific items in the Liabilities section.
financial_liabilities_designatedas_fair_value_through_profitor_loss_total: FinancialLiabilitiesDesignatedasFairValueThroughProfitorLossTotalBalanceSheet
Financial liabilities that are held at fair value through profit or loss.
financial_liabilities_measuredat_amortized_cost_total: FinancialLiabilitiesMeasuredatAmortizedCostTotalBalanceSheet
Financial liabilities carried at amortized cost.
accrued_liabilities_total: (
AccruedLiabilitiesTotalBalanceSheet
)
Liabilities which have occurred, but have not been paid or logged under accounts payable during an accounting period. In other words, obligations for goods and services provided to a company for which invoices have not yet been received; on a Non- Differentiated Balance Sheet.
deferred_income_total: DeferredIncomeTotalBalanceSheet
Collections of cash or other assets related to revenue producing activity for which revenue has not yet been recognized on a Non- Differentiated Balance Sheet.
deferred_tax_liabilities_total: (
DeferredTaxLiabilitiesTotalBalanceSheet
)
A future tax liability, resulting from temporary differences between book (accounting) value of assets and liabilities and their tax value or timing differences between the recognition of gains and losses in financial statements, on a Non-Differentiated Balance Sheet.
reinsurance_assets: ReinsuranceAssetsBalanceSheet
Reinsurance asset is insurance that is purchased by an insurance company from another insurance company.
deposits_madeunder_assumed_reinsurance_contract: (
DepositsMadeunderAssumedReinsuranceContractBalanceSheet
)
Deposits made under reinsurance.
insurance_contract_assets: (
InsuranceContractAssetsBalanceSheet
)
A contract under which one party (the insurer) accepts significant insurance risk from another party (the policyholder) by agreeing to compensate the policyholder if a specified uncertain future event (the insured event) adversely affects the policyholder. This includes Insurance Receivables and Premiums Receivables.
insurance_contract_liabilities: (
InsuranceContractLiabilitiesBalanceSheet
)
Any type of insurance policy that protects an individual or business from the risk that they may be sued and held legally liable for something such as malpractice, injury or negligence. Liability insurance policies cover both legal costs and any legal payouts for which the insured would be responsible if found legally liable. Intentional damage and contractual liabilities are typically not covered in these types of policies.
deposits_receivedunder_ceded_insurance_contract: (
DepositsReceivedunderCededInsuranceContractBalanceSheet
)
Deposit received through ceded insurance contract.
investment_contract_liabilities: (
InvestmentContractLiabilitiesBalanceSheet
)
Liabilities due on the insurance investment contract.
pension_and_other_postretirement_benefit_plans_total: PensionAndOtherPostretirementBenefitPlansTotalBalanceSheet
Total of the carrying values as of the balance sheet date of obligations incurred through that date and payable for obligations related to services received from employees, such as accrued salaries and bonuses, payroll taxes and fringe benefits. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).
liabilities_heldfor_sale_total: (
LiabilitiesHeldforSaleTotalBalanceSheet
)
Liabilities related to an asset classified as held for sale.
hedging_assets_current: HedgingAssetsCurrentBalanceSheet
A security transaction which expires within a 12 month period that reduces the risk on an existing investment position.
convertible_loans_total: ConvertibleLoansTotalBalanceSheet
Loans that entitles the lender (or the holder of loan debenture) to convert the loan to common or preferred stock (ordinary or preference shares) at a specified rate conversion rate and a specified time frame; in a Non-Differentiated Balance Sheet.
bank_loans_total: BankLoansTotalBalanceSheet
Total debt financing obligation issued by a bank or similar financial institution to a company that entitles the lender or holder of the instrument to interest payments and the repayment of principal at a specified time; in a Non-Differentiated Balance Sheet.
other_loans_total: OtherLoansTotalBalanceSheet
Total other loans between the customer and bank which cannot be identified by other specific items in the Debt section; in a Non- Differentiated Balance Sheet.
insurance_funds_non_current: (
InsuranceFundsNonCurrentBalanceSheet
)
Liabilities related to insurance funds that are dissolved after one year.
debt_total: DebtTotalBalanceSheet
The total aggregate of all written promises and/or agreements to repay a stated amount of borrowed funds at a specified date in the future; in a Non-Differentiated Balance Sheet.
com_tre_sha_num: ComTreShaNumBalanceSheet
The treasury stock number of common shares. This represents the number of common shares owned by the company as a result of share repurchase programs or donations.
pre_tre_sha_num: PreTreShaNumBalanceSheet
The treasury stock number of preferred shares. This represents the number of preferred shares owned by the company as a result of share repurchase programs or donations.
net_debt: NetDebtBalanceSheet
This is a metric that shows a company's overall debt situation by netting the value of a company's liabilities and debts with its cash and other similar liquid assets. It is calculated using
share_issued: ShareIssuedBalanceSheet
The number of authorized shares that is sold to and held by the shareholders of a company, regardless of whether they are insiders, institutional investors or the general public. Unlike shares that are held as treasury stock, shares that have been retired are not included in this figure. The amount of issued shares can be all or part of the total amount of authorized shares of a corporation.
assets_held_for_sale_current: (
AssetsHeldForSaleCurrentBalanceSheet
)
Short term assets set apart for sale to liquidate in the future and are measured at the lower of carrying amount and fair value less costs to sell.
assets_held_for_sale_non_current: (
AssetsHeldForSaleNonCurrentBalanceSheet
)
Long term assets set apart for sale to liquidate in the future and are measured at the lower of carrying amount and fair value less costs to sell.
biological_assets: BiologicalAssetsBalanceSheet
Biological assets include plants and animals.
cash_restricted_or_pledged: (
CashRestrictedOrPledgedBalanceSheet
)
Cash that the company can use only for specific purposes or cash deposit or placing of owned property by a debtor (the pledger) to a creditor (the pledgee) as a security for a loan or obligation.
convertible_loans_non_current: (
ConvertibleLoansNonCurrentBalanceSheet
)
A long term loan with a warrant attached that gives the debt holder the option to exchange all or a portion of the loan principal for an equity position in the company at a predetermined rate of conversion within a specified period of time.
financial_or_derivative_investment_current_liabilities: FinancialOrDerivativeInvestmentCurrentLiabilitiesBalanceSheet
Financial instruments that are linked to a specific financial instrument or indicator or commodity, and through which specific financial risks can be traded in financial markets in their own right, such as financial options, futures, forwards, etc.
other_investments: OtherInvestmentsBalanceSheet
Investments that are neither Investment in Financial Assets nor Long term equity investment, not expected to be cashed within a year.
trade_and_other_receivables_non_current: (
TradeAndOtherReceivablesNonCurrentBalanceSheet
)
Amounts due from customers or clients, more than one year from the balance sheet date, for goods or services that have been delivered or sold in the normal course of business, or other receivables.
due_from_related_parties: DueFromRelatedPartiesBalanceSheet
For an unclassified balance sheet, carrying amount as of the balance sheet date of obligations due all related parties.
unallocated_surplus: UnallocatedSurplusBalanceSheet
The amount of surplus from insurance contracts which has not been allocated at the balance sheet date. This is represented as a liability to policyholders, as it pertains to cumulative income arising from the with-profits business.
debt_due_in_year_1: DebtDueInYear1BalanceSheet
Debt due under 1 year according to the debt maturity schedule reported by the company.
debt_due_in_year_2: DebtDueInYear2BalanceSheet
Debt due under 2 years according to the debt maturity schedule reported by the company.
debt_due_in_year_5: DebtDueInYear5BalanceSheet
Debt due within 5 year if the company provide maturity schedule in range e.g. 1-5 years, 2-5 years. Debt due under 5 years according to the debt maturity schedule reported by the company. If a range is reported by the company, the value will be collected under the maximum number of years (eg. 1-5 years, 3-5 years or 5 years will all be collected under this data point.)
debt_due_beyond: DebtDueBeyondBalanceSheet
Debt maturing beyond 5 years (eg. 5-10 years) or with no specified maturity, according to the debt maturity schedule reported by the company.
total_debt_in_maturity_schedule: (
TotalDebtInMaturityScheduleBalanceSheet
)
Total Debt in Maturity Schedule is the sum of Debt details above.
fixed_assets_revaluation_reserve: (
FixedAssetsRevaluationReserveBalanceSheet
)
Reserves created by revaluation of assets.
current_other_financial_liabilities: (
CurrentOtherFinancialLiabilitiesBalanceSheet
)
Other short term financial liabilities not categorized and due within one year or a normal operating cycle (whichever is longer).
non_current_other_financial_liabilities: (
NonCurrentOtherFinancialLiabilitiesBalanceSheet
)
Other long term financial liabilities not categorized and due over one year or a normal operating cycle (whichever is longer).
other_financial_liabilities: (
OtherFinancialLiabilitiesBalanceSheet
)
Other financial liabilities not categorized.
total_liabilities_as_reported: (
TotalLiabilitiesAsReportedBalanceSheet
)
Total liabilities as reported by the company, may be the same or not the same as Morningstar's standardized definition.
total_equity_as_reported: TotalEquityAsReportedBalanceSheet
Total Equity as reported by the company, may be the same or not the same as Morningstar's standardized definition.