|
Cash & Equivalents
Cash and Equivalents represents short-term, highly liquid investments that are both readily convertible to known amounts of cash and so close to their maturity that they present insignificant risk of changes in interest rates. Only investments with original maturities of three months or less qualify under these definitions. When cash is delineated separately it is classified as Cash, rather than as Cash and Equivalents.
|
6.77
|
9.68
|
7.88
|
21.65
|
11.62
|
11.61
|
5.10
|
10.70
|
8.14
|
15.27
|
Cash and Short Term Investments
Cash and Short-Term Investments is the sum of:
Cash
Cash & Equivalents
Short-Term Investments.
|
6.77
|
9.68
|
7.88
|
21.65
|
11.62
|
11.61
|
5.10
|
10.70
|
8.14
|
15.27
|
|
Accounts Receivable - Trade, Gross
Accounts Receivable – Trade, Gross represents receivables from sales of trading assets (such as inventories) or from services provided. Trade accounts receivable are restricted to “current” assets, where “current” is defined as one year or one operating cycle of the company, whichever is longer. This information is classified as Accounts Receivable – Trade, Gross only when it is presented as such on the company’s balancesheet or in its notes.
|
13.68
|
15.34
|
13.87
|
10.53
|
10.44
|
8.50
|
8.40
|
10.80
|
9.46
|
9.24
|
|
Provision for Doubtful Accounts
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.
|
-0.04
|
-0.09
|
-0.31
|
-0.08
|
-0.06
|
-0.03
|
-0.05
|
-0.08
|
-0.15
|
-1.23
|
|
Accounts Receivable - Trade, Net
Accounts Receivable – Trade, Net represents claims held against customers for goods sold or services rendered as part of normal business operations.
|
13.64
|
15.26
|
13.57
|
10.46
|
10.38
|
8.47
|
8.35
|
10.72
|
9.32
|
8.01
|
Total Receivables, Net
Total Receivables, Net normally represents the sum of:
Accounts Receivable – Trade, Net
Notes Receivable – Short-Term
Receivables – Other.
|
13.64
|
15.26
|
13.57
|
10.46
|
10.38
|
8.47
|
8.35
|
10.72
|
9.32
|
8.01
|
|
Inventories - Finished Goods
Inventories – Finished Goods represents inventories of unsold finished goods on hand. These goods may have been produced internally or purchased for resale.
|
1.84
|
1.56
|
1.97
|
0.80
|
1.50
|
0.76
|
1.68
|
1.31
|
1.65
|
2.02
|
|
Inventories - Work In Progress
Inventories – Work-in-Progress represents inventories of goods in the manufacturing process.
|
7.44
|
8.63
|
9.03
|
6.59
|
6.70
|
6.21
|
5.89
|
6.33
|
7.15
|
6.21
|
|
Inventories - Raw Materials
Inventories – Raw Materials represents raw materials acquired, but not yet used. It may also include raw materials in transit. However, Inventories – Raw Materials is limited to materials that will be used for manufacturing of finished goods that will eventually be sold to customers.
|
46.35
|
58.73
|
67.96
|
36.61
|
23.69
|
11.12
|
15.14
|
12.35
|
10.01
|
8.19
|
Inventories - Other
Inventories – Other represents inventories not classified as:
Inventories – Finished Goods
Inventories – Work-in-Progress
Inventories – Raw Materials (for manufacturing companies).
|
-3.17
|
-2.24
|
-1.65
|
-1.87
|
-1.79
|
-1.85
|
-1.92
|
-1.41
|
-1.17
|
-1.86
|
|
Total Inventory
Total Inventory consists of all assets held for sale in the ordinary course of business or goods that will be used and/or consumed in the production of goods to be sold. Inventories may include raw material, work in progress and finished goods, although other categories of asset items may be classified as ‘Inventories’ depending upon the company’s business.
|
52.46
|
66.68
|
77.31
|
42.13
|
30.10
|
16.24
|
20.78
|
18.58
|
17.64
|
14.56
|
|
Prepaid Expenses
Prepaid Expenses represents goods or services that have already been purchased, but not fully consumed or used.
|
5.35
|
3.95
|
1.41
|
1.81
|
1.34
|
0.91
|
0.84
|
0.58
|
0.57
|
1.97
|
|
Restricted Cash - Current
Restricted Cash – Current represents cash on hand that bears some kind of restriction and may not be available for operational use by the company.
|
0.00
|
0.00
|
0.00
|
0.00
|
0.00
|
0.00
|
0.00
|
0.00
|
0.00
|
1.50
|
|
Discontinued Operations - Current Asset
Discontinued Operations – Current Assets represents current assets of discontinued operations.
|
0.00
|
0.00
|
0.00
|
0.00
|
0.00
|
0.00
|
2.23
|
1.47
|
2.90
|
0.83
|
Other Current Assets
Other Current Assets, a component of Other Current Assets, Total, represents assets other than:
Restricted Cash/Investments – Current
Deferred Income Tax – Current Assets
Unbilled Utility Revenue – Utility only
Deferred Gas Cost – Utility only
Discontinued Operations – Current Assets.
|
1.66
|
2.46
|
3.70
|
3.93
|
2.61
|
2.21
|
2.54
|
3.34
|
1.43
|
0.76
|
Other Current Assets, Total
Other Current Assets, Total is the sum of:
Restricted Cash – Current
Deferred Income Tax – Current Assets
Unbilled Utility
Revenue – Utility only
Deferred Gas Cost – Utility only
Discontinued Operations – Current Assets
Other Current Assets.
|
1.66
|
2.46
|
3.70
|
3.93
|
2.61
|
2.21
|
4.77
|
4.81
|
4.33
|
3.09
|
Total Current Assets
Total Current Assets is the sum of:
Cash and Short Term Investments
Total Receivables, Net
Total Inventory
Prepaid Expenses
Other Current Assets, Total.
|
79.89
|
98.02
|
103.87
|
79.98
|
56.06
|
39.44
|
39.84
|
45.40
|
40.00
|
42.90
|
Buildings - Gross
Building – Gross represents the gross amount of buildings and their attachments, before being reduced by accumulated depreciation of the buildings. Building – Gross includes:
Properties (residential, commercial, office) for rent in a real estate rental company
Leased property under finance lease, including leasehold improvements on it, for own use.
|
6.50
|
7.78
|
8.51
|
8.04
|
7.86
|
7.75
|
8.11
|
11.18
|
11.14
|
10.06
|
|
Land/Improvements - Gross
Land/Improvements – Gross represents land and improvements on land at acquisition cost. Land is not depreciated, but land improvements are normally depreciated over time. It includes Improvements in land (subject to depreciation).
|
0.00
|
0.04
|
0.04
|
0.04
|
0.04
|
0.04
|
0.05
|
0.22
|
0.22
|
0.22
|
|
Machinery/Equipment - Gross
Machinery/Equipment – Gross represents the acquisition cost of machinery and other equipment (including delivery equipment, office equipment, machinery, furniture and fixtures, furnishings, factory equipment, tools, etc.) in a company, before being reduced by accumulated depreciation.
|
72.00
|
67.64
|
74.59
|
66.04
|
61.05
|
55.62
|
55.52
|
59.18
|
49.73
|
76.50
|
|
Construction in Progress - Gross
Construction in Progress – Gross represents the cost of construction in progress of fixed assets for a company’s own use. The cost of construction in progress is normally not depreciated until the fixed assets are completed and placed in production.
|
0.46
|
0.87
|
0.86
|
2.05
|
0.86
|
0.61
|
0.37
|
2.14
|
1.00
|
0.65
|
Other Property/Plant/Equipment - Gross
Other Properties/Plant/Equipment – Gross represents gross property, plant, and equipment, other than those included in the following items:
Buildings – Gross
Land/Improvements – Gross
Machinery/Equipment – Gross
Construction in Progress – Gross
Leases – Gross
Natural Resources – Gross.
|
7.33
|
3.75
|
3.31
|
4.25
|
5.14
|
6.10
|
7.01
|
0.00
|
0.00
|
0.00
|
Property/Plant/Equipment, Total - Gross
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.
|
86.29
|
80.08
|
87.31
|
80.42
|
74.95
|
70.12
|
71.06
|
72.72
|
62.08
|
87.42
|
Accumulated Depreciation, Total
Accumulated Depreciation, Total represents an aggregate of accumulated depreciation to each of the fixed assets, if any, included in the following items:
Buildings – Gross
Land/Improvements – Gross
Machinery/Equipment – Gross
Construction in Progress – Gross
Leases – Gross
Natural Resources – Gross
Other Property/Plant/Equipment – Gross.
|
-62.95
|
-63.03
|
-66.87
|
-60.64
|
-55.67
|
-53.86
|
-52.37
|
-58.06
|
-46.51
|
-69.47
|
|
Property/Plant/Equipment, Total - Net
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.
|
23.34
|
17.05
|
20.44
|
19.78
|
19.28
|
16.26
|
18.69
|
14.66
|
15.57
|
17.94
|
|
Pension Benefits - Overfunded
Pension Benefits – Overfunded represents overfunded pension benefits. When a company uses the Defined Benefit Method, regularly funded pension contribution may generate gains such that the fair market value of plan assets exceeds the accumulated benefit obligation. These excess benefits remain on the balance sheet as Pension Benefits – Overfunded. The accumulated benefit obligation is the present value of pension benefits earned as of the balance sheet date based on current salaries.
|
1.08
|
0.99
|
0.85
|
0.65
|
0.00
|
0.00
|
0.00
|
0.00
|
0.00
|
0.00
|
|
Deferred Income Tax - Long Term Asset
Deferred Income Tax – Long-Term Asset represents credits that are being applied to income taxes that will be paid in future years.
|
2.19
|
2.05
|
2.66
|
2.37
|
2.55
|
3.60
|
0.00
|
0.00
|
0.00
|
0.00
|
Other Long Term Assets
Other Long-Term Assets includes:
Advances to distributors/officers/employers
Cash surrendered
Customer deposits (long-term)
Prepaid expenses (long-term)
Security deposits (i.e., for renting)
Unpaid capital/subscriptions receivable.
|
1.32
|
1.27
|
1.53
|
1.37
|
1.62
|
1.40
|
1.53
|
1.52
|
1.58
|
1.79
|
Other Long Term Assets, Total
Other Long-Term Assets, Total represents the sum of:
Deferred Charges
Pension Benefits – Overfunded
Deferred Income Tax – Long-Term Asset
Discontinued Operations – Long-Term Asset
Restricted Cash – Long-Term
Other Long-Term Assets.
|
4.59
|
4.31
|
5.03
|
4.38
|
4.17
|
5.01
|
1.53
|
1.52
|
1.58
|
1.79
|
Total Assets
Total Assets represents the total assets of a company, which is the sum of:
Total Current Assets – Industrial and Utility
Cash & Due From Banks – Banking only
Other Earning Assets, Total – Banking only
Net Loans – Banking only
Property/Plant/Equipment, Total – Net – all industries
Goodwill, Net – all industries
Intangibles, Net – all industries
Total Utility Plant, Net – Utility only
Long-Term Investments – all industries
Insurance Receivables – Insurance only
Notes Receivable – Long-Term
Industrial, Insurance, Utility
Other Long-Term Assets, Total – all industries
Deferred Policy Acquisition Costs – Insurance only
Other Assets, Total – all industries.
|
107.81
|
119.38
|
129.34
|
104.14
|
79.51
|
60.71
|
60.06
|
61.57
|
57.16
|
62.64
|
|
Accounts Payable
Accounts Payable represents balances owed to suppliers for materials and merchandise acquired on an open account.
|
10.27
|
18.43
|
26.74
|
17.64
|
11.96
|
6.73
|
9.35
|
13.43
|
10.47
|
6.69
|
|
Accrued Expenses
Accrued Expenses represents operational expenses accrued, but not yet paid. As current liabilities, such expenses are expected to be paid within one year or one operating cycle, whichever is longer.
|
7.97
|
6.95
|
6.91
|
6.07
|
5.23
|
5.57
|
6.90
|
5.64
|
8.03
|
9.40
|
|
Notes Payable/Short Term Debt
Notes Payable/Short-Term Debt represents short-term bank borrowings and notes payable that are issued to suppliers.
|
0.50
|
0.50
|
0.50
|
0.00
|
0.00
|
0.00
|
0.00
|
0.00
|
0.00
|
0.00
|
|
Current Portion of Long Term Debt/Capital Leases
Current Portion of Long Term Debt/Capital Leases represents the portion of a long-term debt instrument that is due within the following fiscal year.
|
1.15
|
1.99
|
1.95
|
4.00
|
1.32
|
1.58
|
0.68
|
0.59
|
0.83
|
0.21
|
|
Customer Advances
Customer Advances represents advances received from customers, for goods or services expected to be delivered within the following fiscal year.
|
42.26
|
50.72
|
50.09
|
28.21
|
15.30
|
7.11
|
6.08
|
8.87
|
1.77
|
0.63
|
|
Income Taxes Payable
Income Taxes Payable represents income taxes payable to the government, where such tax liability is already confirmed in terms of amount and payable date. Income Taxes Payable is different from Deferred Income Tax – Current Liability, which is an estimated liability.
|
0.22
|
0.88
|
0.30
|
0.20
|
0.18
|
0.25
|
0.36
|
0.45
|
0.39
|
0.36
|
Other Current Liabilities
Other Current Liabilities represents current liabilities other than:
Dividends Payable
Customer Advances
Security Deposits
Income Taxes Payable
Other Payables
Deferred Income Tax – Current Liability
Discontinued Operations – Current Liability
When liabilities of a company are not delineated between current and non-current, all other liabilities are classified in the non-current section as Other Liabilities.
|
0.00
|
0.00
|
0.00
|
0.00
|
0.00
|
0.00
|
0.00
|
0.00
|
0.15
|
0.43
|
Other Current liabilities, Total
Other Current Liabilities, Total represents the sum of:
Dividends Payable
Customer Advances
Security Deposits
Income Taxes Payable
Other Payables
Deferred Income Tax – Current Liability
Discontinued Operations – Current Liability
Other Current Liabilities.
|
42.48
|
51.60
|
50.39
|
28.42
|
15.48
|
7.37
|
6.44
|
9.32
|
2.30
|
1.42
|
|
Total Current Liabilities
Total Current Liabilities represents current liabilities for industrial and utility companies. Current liabilities are liabilities that are incurred from operating activities and expected to be due within one year or an operating cycle of the company.
|
62.37
|
79.46
|
86.48
|
56.12
|
33.99
|
21.25
|
23.37
|
28.99
|
21.62
|
17.72
|
|
Long Term Debt
Long-Term Debt represents debt with maturities beyond one year. Long-Term Debt may consist of long-term bank borrowings, bonds, convertible bonds, etc.
|
11.99
|
8.99
|
6.48
|
3.99
|
6.48
|
8.85
|
6.46
|
6.45
|
6.44
|
6.38
|
|
Capital Lease Obligations
Capital Lease Obligations represents the portion of lease obligations capitalized that are due beyond one year. Properties under lease may be capitalized when the lease period of certain asset is substantially close to the useful life of the asset. When such lease obligations are capitalized, the related asset is recorded as an asset of the company and subject to depreciation.
|
4.87
|
1.59
|
3.19
|
3.27
|
4.34
|
1.93
|
2.35
|
2.80
|
3.40
|
2.95
|
Total Long Term Debt
Total Long-Term Debt represents the sum of:
Long-Term Debt
Capital Lease Obligations.
|
16.86
|
10.57
|
9.67
|
7.26
|
10.82
|
10.78
|
8.81
|
9.25
|
9.83
|
9.33
|
Total Debt
Total Debt represents total debt outstanding, which includes:
For industrial, insurance, and utility companies:
Notes Payable/Short-Term Debt
Current Portion of Long-Term Debt/Capital Leases
Total Long-Term Debt.
For banks:
Total Deposits
Other (Interest) Bearing Liabilities, Total
Total Short-Term Borrowings
Current Portion of Long-Term Debt/Capital Leases
Total Long-Term Debt.
|
18.51
|
13.06
|
12.11
|
11.26
|
12.14
|
12.36
|
9.50
|
9.85
|
10.66
|
9.53
|
|
Pension Benefits - Underfunded
Pension Benefits – Underfunded represents the valuation of a pension fund where there are insufficient funds to support expected liabilities.
|
2.14
|
2.52
|
3.82
|
4.33
|
4.65
|
5.73
|
4.03
|
4.27
|
4.78
|
5.47
|
Other Long Term Liabilities
Other Long-Term Liabilities represents non-interest-bearing long-term liabilities other than:
Deferred Income Tax
Reserves
Pension Benefits – Underfunded
Other Long-Term Liabilities includes:
Liabilities subject to compromise
Negative goodwill (which may be reported as a retained earnings in the shareholders’ equity section).
|
8.66
|
7.24
|
6.90
|
16.85
|
10.76
|
8.18
|
10.42
|
4.22
|
3.99
|
4.02
|
Other Liabilities, Total
Other Liabilities, Total represents the sum of:
Reserves
Pension Benefits – Underfunded
Other Long-Term Liabilities
Discontinued Operations – Liabilities
Other Liabilities.
|
10.80
|
9.76
|
10.72
|
21.18
|
15.41
|
13.91
|
14.45
|
8.50
|
8.77
|
9.49
|
Total Liabilities
Total Liabilities represents the sum of:
For industrial and utility companies:
Total Current Liabilities
Total Long-Term Debt
Deferred Income Tax
Minority Interest
Other Liabilities, Total
For banks:
Accounts Payable
Payable/Accrued
Accrued Expenses
Total Deposits
Other (Interest) Bearing Liabilities, Total
Total Short-Term Borrowings
Current Portion of Long Term Debt/Capital Leases
Other Current Liabilities, Total
Total Long-Term Debt
Deferred Income Tax
Minority Interest
Other Liabilities, Total
For insurance companies:
Accounts Payable
Payable/Accrued
Accrued Expenses
Policy Liabilities
Notes Payable/Short-Term Debt
Current Portion of Long Term Debt/Capital Leases
Other Current Liabilities, Total
Total Long-Term Debt
Deferred Income Tax
Minority Interest
Other Liabilities, Total.
|
90.02
|
99.80
|
106.88
|
84.57
|
60.22
|
45.93
|
46.63
|
46.73
|
40.23
|
36.54
|
|
Convertible Preferred Stock – Non-Redeemable
Convertible Preferred Stock – Non-Redeemable represents preferred stock that is not redeemable but convertible to common stock with certain conditions.
|
0.00
|
0.00
|
0.00
|
0.00
|
0.00
|
0.00
|
0.00
|
0.00
|
0.00
|
0.00
|
Preferred Stock - Non Redeemable, Net
Preferred Stock – Non-Redeemable, Net represents the sum of:
Preferred Stock – Non-Redeemable
Convertible Preferred Stock – Non-Redeemable
Treasury Stock – Preferred
General Partner.
|
0.00
|
0.00
|
0.00
|
0.00
|
0.00
|
0.00
|
0.00
|
0.00
|
0.00
|
0.00
|
|
Common Stock
Common Stock represents the most frequently issued class of stock; usually it provides a voting right, but is secondary to preferred stock in dividend and liquidation rights. Common stockholders generally control the management of the corporation and tend to profit most if the company is successful, but are guaranteed neither dividends nor assets upon dissolution of their shares.
|
0.23
|
0.23
|
0.22
|
0.22
|
0.22
|
0.21
|
0.21
|
0.21
|
0.21
|
0.21
|
|
Common Stock, Total
Common Stock, Total represents the sum of Common Stock and Limited Partner, where a company is either a limited partnership or stockholding.
|
0.23
|
0.23
|
0.22
|
0.22
|
0.22
|
0.21
|
0.21
|
0.21
|
0.21
|
0.21
|
|
Additional Paid-In Capital
Additional Paid-In Capital represents capital contributed by shareholders in excess of par value of common stock in return for shares issued to them.
|
158.00
|
156.98
|
156.24
|
155.54
|
154.90
|
155.03
|
154.70
|
154.39
|
153.86
|
153.25
|
|
Retained Earnings (Accumulated Deficit)
Retained Earnings (Accumulated Deficit) represents residual earnings from operations, not distributed to shareholders. It may represent accumulated deficit when a company incurs losses over time.
|
-124.95
|
-118.61
|
-116.93
|
-115.34
|
-112.84
|
-115.77
|
-117.43
|
-114.93
|
-111.59
|
-100.77
|
|
Treasury Stock - Common
Treasury Stock – Common represents common stock owned by the issuing company or its consolidated subsidiaries. Treasury stock is recorded at purchase cost, which is inclusive of par value, additional paid-in capital and retained earnings. As Treasury Stock – Common is a contra account against common stock; it is compiled as a negative figure.
|
0.00
|
0.00
|
0.00
|
0.00
|
0.00
|
0.00
|
0.00
|
0.00
|
0.00
|
0.00
|
|
Cumulative Translation Adjustment
Cumulative Translation Adjustment represents translation gains (losses) on financial statements of foreign subsidiaries. Such adjustments may be required when the currency of a subsidiary is different from the reporting currency of the reporting company. Such gains (losses) are included as a part of comprehensive income according to SFAS 130, and are directly transferred to the shareholders’ equity.
|
-8.66
|
-11.46
|
-7.87
|
-10.46
|
-11.44
|
-10.85
|
-10.62
|
-10.97
|
-10.92
|
-11.33
|
|
Minimum Pension Liability Adjustment
Minimum Pension Liability Adjustment represents the minimum amount of additional liability necessary for pension liability on the balance sheet to equal the unfunded accumulated benefit obligation according to SFAS 130.
|
-6.83
|
-7.56
|
-9.20
|
-10.39
|
-11.55
|
-13.85
|
-13.43
|
-13.88
|
-14.64
|
-15.26
|
Other Equity, Total
Other Equity, Total represents the sum of:
Cumulative Translation Adjustment
Minimum Pension Liability Adjustment
Other Comprehensive Income
Other Equity.
|
-15.49
|
-19.02
|
-17.07
|
-20.85
|
-22.99
|
-24.70
|
-24.05
|
-24.84
|
-25.55
|
-26.60
|
|
Total Equity
Total Equity consists of the equity value of preferred shareholders, general and limited partners, and common shareholders, but does not include minority shareholders’ interest.
|
17.79
|
19.58
|
22.47
|
19.58
|
19.29
|
14.78
|
13.43
|
14.83
|
16.93
|
26.10
|
|
Total Liabilities & Shareholders' Equity
Total Liabilities & Shareholders’ Equity represents the sum of Total Liabilities and Total Equity.
|
107.81
|
119.38
|
129.34
|
104.14
|
79.51
|
60.71
|
60.06
|
61.57
|
57.16
|
62.64
|
|
Shares Outstanding – Common Stock Primary Issue
Shares Outstanding – Common Stock Primary Issue represents the number of common shares outstanding in a company. When a company has two or more different types of common shares outstanding, Shares Outstanding – Common Stock Primary Issue represents the primary issue, which is most actively traded in the market. The description will match the reporting terminology used by the reporting company.
|
23.03
|
23.02
|
22.46
|
22.18
|
21.86
|
21.30
|
21.30
|
21.40
|
21.42
|
21.33
|
|
Total Common Shares Outstanding
Total Common Shares Outstanding represents the number of primary common shares equivalent outstanding. When a company has more than one type of common shares outstanding, the number of shares outstanding for each category is collected and displayed using Shares Outstanding – Common Stock Primary Issue, Shares Outstanding – Common Issue 2, Shares Outstanding – Common Issue 3, and Shares Outstanding – Issue 4. Then, each of issues 2, 3, and 4 is converted to the equivalent of the Primary Issue and are aggregated to derive Total Common Shares Outstanding.
|
23.03
|
23.02
|
22.46
|
22.18
|
21.86
|
21.30
|
21.30
|
21.40
|
21.42
|
21.33
|
|
Treasury Shares – Common Primary Issue
Treasury Shares – Common Primary Issue represents the number of common shares owned by the company itself and its consolidated subsidiaries. When a company has more than one type of common shares, Treasury Shares – Common Primary Issue represents the number of primary issue shares owned by the company itself or its consolidated subsidiaries. The description will match the reporting terminology used by the reporting company and is related to the corresponding common class of stock.
|
0.02
|
0.02
|
0.01
|
0.00
|
0.00
|
0.00
|
0.03
|
0.02
|
0.02
|
0.00
|
|
Employees
Employees represents the number of full-time employees and full-time equivalents of part-time/temporary employees, as reported, as of the fiscal period end date. Employees includes part-time employees if the company does not differentiate between the two.
|
548.00
|
713.00
|
752.00
|
719.00
|
684.00
|
664.00
|
630.00
|
716.00
|
607.00
|
604.00
|
|
Number of Common Shareholders
Number of Common Shareholders represents the number of common shareholders, as reported, as of the fiscal period end date.
|
434.00
|
536.00
|
554.00
|
573.00
|
584.00
|
593.00
|
584.00
|
596.00
|
632.00
|
668.00
|
|
Deferred Revenue - Current
Deferred Revenue – Current represents advances received from customers for goods or services expected to be delivered within the following fiscal year. Since this revenue is considered ‘unearned’, a liability for this prepayment is recorded on the balance sheet until delivery of goods or completion of services. In addition to deferred revenues, companies may refer to this item as customer advances, deferred income or unearned revenue/income.
|
42.26
|
50.72
|
50.09
|
28.21
|
15.30
|
7.11
|
6.08
|
8.87
|
1.77
|
0.63
|
|
Deferred Revenue - Long Term
Deferred Revenue – Long Term represents advances received from customers for goods or services expected to be delivered in greater than one year. Since this revenue is considered ‘unearned’, a liability for this prepayment is recorded on the balance sheet until delivery of goods or completion of services. In addition to deferred revenues, companies may refer to this item as customer advances, deferred income or unearned revenue/income.
|
1.99
|
3.99
|
4.21
|
13.14
|
5.78
|
1.75
|
1.62
|
3.09
|
3.58
|
3.89
|
|
Total Current Assets less Inventory
Total Current Assets less Inventory represents Total Current Assets minus Total Inventory. Total Current Assets less Inventory is not available for non-detailed periods or for companies which report non-differentiated balance sheets.
|
27.42
|
31.34
|
26.55
|
37.85
|
25.96
|
23.20
|
19.05
|
26.81
|
22.36
|
28.34
|
|
Quick Ratio
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.
|
0.44
|
0.39
|
0.31
|
0.67
|
0.76
|
1.09
|
0.82
|
0.93
|
1.03
|
1.60
|
|
Current Ratio
Current Ratio represents Total Current Assets divided by Total Current Liabilities. Current Ratio is not available for non-detailed periods or for companies which report non-differentiated balance sheets.
|
1.28
|
1.23
|
1.20
|
1.43
|
1.65
|
1.86
|
1.70
|
1.57
|
1.85
|
2.42
|
Net Debt
Net Debt represents the sum of:
Total Debt
Minority Interest
Redeemable Preferred Stock
Preferred Stock – Non Redeemable, Net;
Less
Cash
Cash & Equivalents
Short Term Investments.
|
11.74
|
3.39
|
4.23
|
-10.39
|
0.52
|
0.75
|
4.40
|
-0.86
|
2.52
|
-5.74
|
Tangible Book Value
Tangible Book Value represents Total Equity less:
Goodwill, Net
Intangibles, Net
Redeemable Preferred Stock
Preferred Stock – Non Redeemable, Net.
|
17.79
|
19.58
|
22.47
|
19.58
|
19.29
|
14.78
|
13.43
|
14.83
|
16.93
|
26.10
|
|
Tangible Book Value per Share
Tangible Book Value per Share represents Tangible Book Value divided by Total Common Shares Outstanding.
|
0.77
|
0.85
|
1.00
|
0.88
|
0.88
|
0.69
|
0.63
|
0.69
|
0.79
|
1.22
|
|
Interest Costs
Interest Costs reflects the growth (interest rate) value discounted from future capital lease payments to reconcile these payments to present value. This item will be used when capital lease maturities are presented as gross payments (versus maturities presented at present value). It will always be reported as a negative value.
|
-3.45
|
-0.20
|
-0.37
|
-0.54
|
-0.85
|
-0.67
|
-0.93
|
-1.23
|
-1.62
|
-1.74
|
|
Total Capital Leases
Total Capital Leases reflects the sum of Capital Leases Maturing within 1 through 10 Years, Capital Leases – Remaining Maturities, Interest Costs and Executory Costs.
|
4.64
|
2.24
|
3.18
|
3.64
|
4.45
|
2.32
|
3.04
|
3.40
|
4.23
|
3.16
|
|
Capital Lease Payments Due in Year 1
These values represent the amount of capital lease payments due in a specified year following the balance sheet period end date. These values are non-cumulative. If a company presents their capital lease payments in ranges instead of individual years, each range is divided out and the resulting amounts are distributed evenly across the years in the range.
|
1.20
|
1.65
|
1.55
|
1.37
|
1.32
|
0.61
|
0.95
|
0.93
|
1.21
|
0.50
|
|
Capital Lease Payments Due in Year 2
These values represent the amount of capital lease payments due in a specified year following the balance sheet period end date. These values are non-cumulative. If a company presents their capital lease payments in ranges instead of individual years, each range is divided out and the resulting amounts are distributed evenly across the years in the range.
|
0.93
|
0.61
|
1.51
|
1.29
|
1.32
|
0.61
|
0.64
|
0.88
|
0.93
|
0.55
|
|
Capital Lease Payments Due in Year 3
These values represent the amount of capital lease payments due in a specified year following the balance sheet period end date. These values are non-cumulative. If a company presents their capital lease payments in ranges instead of individual years, each range is divided out and the resulting amounts are distributed evenly across the years in the range.
|
0.86
|
0.13
|
0.49
|
1.26
|
1.24
|
0.61
|
0.61
|
0.58
|
0.88
|
0.55
|
|
Capital Lease Payments Due in Year 4
These values represent the amount of capital lease payments due in a specified year following the balance sheet period end date. These values are non-cumulative. If a company presents their capital lease payments in ranges instead of individual years, each range is divided out and the resulting amounts are distributed evenly across the years in the range.
|
0.82
|
0.06
|
0.00
|
0.26
|
1.17
|
0.56
|
0.61
|
0.55
|
0.58
|
0.50
|
|
Capital Lease Payments Due in Year 5
These values represent the amount of capital lease payments due in a specified year following the balance sheet period end date. These values are non-cumulative. If a company presents their capital lease payments in ranges instead of individual years, each range is divided out and the resulting amounts are distributed evenly across the years in the range.
|
0.70
|
0.00
|
0.00
|
0.00
|
0.26
|
0.55
|
0.56
|
0.55
|
0.55
|
0.55
|
|
Capital Lease Payments Due in 2-3 Years
Standardized Capital Lease Payments Due in Years 2 and 3 represents the summation of Standardized Capital Lease Payments Due in Year 2 and Standardized Capital Lease Payments Due in Year 3.
|
1.79
|
0.74
|
2.00
|
2.55
|
2.55
|
1.22
|
1.26
|
1.46
|
1.81
|
1.10
|
|
Capital Lease Payments Due in 4-5 Years
Standardized Capital Lease Payments Due in Years 4 and 5 represents the summation of Standardized Capital Lease Payments Due in Year 4 and Standardized Capital Lease Payments Due in Year 5.
|
1.51
|
0.06
|
0.00
|
0.26
|
1.44
|
1.11
|
1.17
|
1.10
|
1.13
|
1.05
|
|
Capital Lease Payments Due in Year 6 & Beyond
Standardized Capital Lease Payments Due in Year 6 and Beyond represents Total Capital Leases, Supplemental less Standardized Capital Lease Payments Due within 1 Year, Standardized Capital Lease Payments Due in Year 2, Standardized Capital Lease Payments Due in Year 3, Standardized Capital Lease Payments Due in Year 4 and Standardized Capital Lease Payments Due in Year 5.
|
3.59
|
0.00
|
0.00
|
0.00
|
0.00
|
0.05
|
0.60
|
1.14
|
1.69
|
2.24
|
|
Total Operating Leases
Total Operating Leases reflects the sum of Operating Leases Maturing within 1 through 10 Years and Operating Leases – Remaining Maturities.
|
7.69
|
4.16
|
3.71
|
4.88
|
5.94
|
6.91
|
7.75
|
11.27
|
11.98
|
9.77
|
|
Operating Lease Payments Due in Year 1
These values represent the amount of operating lease payments due in a specified year following the balance sheet period end date. These values are non-cumulative. If a company presents their operating lease payments in ranges instead of individual years, each range is divided out and the resulting amounts are distributed evenly across the years in the range.
|
1.80
|
1.21
|
1.32
|
1.51
|
1.49
|
1.48
|
1.42
|
1.45
|
1.47
|
0.79
|
|
Operating Lease Payments Due in Year 2
These values represent the amount of operating lease payments due in a specified year following the balance sheet period end date. These values are non-cumulative. If a company presents their operating lease payments in ranges instead of individual years, each range is divided out and the resulting amounts are distributed evenly across the years in the range.
|
1.87
|
1.12
|
1.23
|
1.32
|
1.51
|
1.49
|
1.48
|
1.39
|
1.39
|
1.10
|
|
Operating Lease Payments Due in Year 3
These values represent the amount of operating lease payments due in a specified year following the balance sheet period end date. These values are non-cumulative. If a company presents their operating lease payments in ranges instead of individual years, each range is divided out and the resulting amounts are distributed evenly across the years in the range.
|
1.04
|
1.11
|
0.86
|
1.23
|
1.32
|
1.51
|
1.49
|
1.43
|
1.32
|
1.02
|
|
Operating Lease Payments Due in Year 4
These values represent the amount of operating lease payments due in a specified year following the balance sheet period end date. These values are non-cumulative. If a company presents their operating lease payments in ranges instead of individual years, each range is divided out and the resulting amounts are distributed evenly across the years in the range.
|
1.06
|
0.28
|
0.84
|
0.86
|
1.23
|
1.32
|
1.51
|
1.44
|
1.36
|
0.98
|
|
Operating Lease Payments Due in Year 5
These values represent the amount of operating lease payments due in a specified year following the balance sheet period end date. These values are non-cumulative. If a company presents their operating lease payments in ranges instead of individual years, each range is divided out and the resulting amounts are distributed evenly across the years in the range.
|
1.07
|
0.28
|
0.00
|
0.84
|
0.86
|
1.23
|
1.32
|
1.46
|
1.38
|
1.00
|
|
Operating Lease Payments Due in 2-3 Years
Standardized Operating Lease Payments Due in Years 2 and 3 represents the summation of Standardized Operating Lease Payments Due in Year 2 and Standardized Operating Lease Payments Due in Year 3.
|
2.91
|
2.24
|
2.09
|
2.55
|
2.83
|
3.00
|
2.97
|
2.82
|
2.70
|
2.12
|
|
Operating Lease Payments Due in 4-5 Years
Standardized Operating Lease Payments Due in Years 4 and 5 represents the summation of Standardized Operating Lease Payments Due in Year 4 and Standardized Operating Lease Payments Due in Year 5.
|
2.13
|
0.56
|
0.84
|
1.70
|
2.09
|
2.55
|
2.83
|
2.90
|
2.74
|
1.98
|
|
Standardized Operating Lease Payments Due in Year 6 and Beyond
Standardized Operating Lease Payments Due in Year 6 and Beyond represents Total Operating Leases, Supplemental less Standardized Operating Lease Payments Due within 1 Year, Standardized Operating Lease Payments Due in Year 2, Standardized Operating Lease Payments Due in Year 3, Standardized Operating Lease Payments Due in Year 4 and Standardized Operating Lease Payments Due in Year 5.
|
0.86
|
0.15
|
-0.54
|
-0.88
|
-0.47
|
-0.12
|
0.53
|
4.10
|
5.07
|
4.88
|
|
Pension Obligation - Domestic
Value of benefits for plans based in the company’s home country.
|
19.82
|
20.89
|
23.59
|
24.79
|
32.76
|
25.57
|
24.84
|
23.47
|
26.33
|
39.31
|
|
Plan Assets - Domestic
Fair value of plan assets for plans based in the company’s home country.
|
20.26
|
20.70
|
21.81
|
22.84
|
30.05
|
32.35
|
19.92
|
18.84
|
21.54
|
33.84
|
|
Funded Status - Domestic
Presents funding status of plan. Funded Status is determined by deducting the Projected Benefit Obligation from the fair value of plan assets. This is the “headline” number cited when a company’s pension plan is considered “under funded”. A fully funded plan has sufficient assets to pay all current and future benefits. An underfunded plan does not have enough assets to pay all benefits. Unfunded benefit liability is the amount of promised pension benefits that exceed a plan’s assets.
|
0.44
|
-0.19
|
-1.78
|
-1.95
|
-2.71
|
6.79
|
-4.92
|
-4.63
|
-4.79
|
-5.47
|
|
Accumulated Obligation - Domestic
Present value of all plan obligations (both vested and non-vested) as of measurement date. Unlike the Projected Benefit Obligation, the ABO makes no assumptions about future compensation levels of plan participants.
|
11.23
|
14.78
|
16.65
|
17.26
|
22.85
|
25.57
|
24.84
|
23.47
|
26.33
|
39.31
|
|
Total Funded Status
Funded Status is determined by deducting the Projected Benefit Obligation from the fair value of plan assets. A fully funded plan has sufficient assets to pay all current and future benefits. An underfunded plan does not have enough assets to pay all benefits. Unfunded benefit liability is the amount of promised pension benefits that exceed a plan’s assets.
|
0.44
|
-0.19
|
-1.78
|
-1.95
|
-2.71
|
6.79
|
-4.92
|
-4.63
|
-4.79
|
-5.47
|
|
Discount Rate - Domestic
Rate used in determining the present value of plan obligations for plans based in the company’s home country.
|
0.00
|
0.00
|
0.00
|
5.40
|
2.70
|
2.25
|
3.15
|
4.25
|
3.55
|
4.05
|
|
Expected Rate of Return - Domestic
Expected Rate of Return- Domestic reflects the estimated return on plan assets for plans based in the company’s home country.
|
0.00
|
0.00
|
0.00
|
2.70
|
2.95
|
3.40
|
3.90
|
4.30
|
6.30
|
6.75
|
|
Compensation Rate - Domestic
Projected increase in salaries used in calculation of future benefit obligations for plans based in the company’s home country.
|
0.00
|
0.00
|
0.00
|
0.00
|
0.00
|
0.00
|
4.00
|
4.00
|
4.00
|
4.00
|
|
Accrued Liabilities - Domestic
Cumulative net pension cost accrued in excess of the employer’s contributions for plans based in the company’s home country.
|
-0.65
|
-1.19
|
-2.70
|
-2.59
|
-3.30
|
-4.89
|
-4.92
|
-4.63
|
-4.78
|
-5.47
|
|
Other Assets, Net - Domestic
Any items which do not have an associated COA code and line item for plans based in the company’s home country.
|
1.08
|
0.99
|
0.85
|
0.65
|
0.60
|
0.38
|
0.61
|
0.14
|
0.00
|
0.00
|
Net Assets Recognized on Balance Sheet
Net Assets Recognized on Balance Sheet represents:
Prepaid Benefits – Domestic
Prepaid Benefits – Foreign
Prepaid Benefits – Post-Retirement
Intangible Assets – Domestic
Intangible Assets- Foreign
Intangible Assets – Post-Retirement
Accrued Liabilities – Domestic
Accrued Liabilities- Foreign
Accrued Liabilities – Post-Retirement
Other Assets, Net – Domestic
Other Assets, Net- Foreign
Other Assets, Net – Post-Retirement
Net Domestic Pension Assets
Net Foreign Pension Assets
Net Post-Retirement Assets.
|
0.44
|
-0.19
|
-1.85
|
-1.95
|
-2.71
|
-4.51
|
-4.31
|
-4.49
|
-4.78
|
-5.47
|
|
Equity % - Domestic
Percentage of plan assets allocated to equity securities for Domestic pension plans.
|
13.00
|
16.00
|
17.00
|
16.00
|
16.00
|
17.00
|
18.00
|
16.00
|
27.00
|
27.00
|
|
Debt Securities % - Domestic
Percentage of plan assets allocated to debt securities for Domestic pension plans.
|
87.00
|
84.00
|
83.00
|
83.00
|
81.00
|
80.00
|
78.00
|
80.00
|
71.00
|
73.00
|
|
Other Investments % - Domestic
Percentage of plan assets allocated to other investments for Domestic pension plans.
|
0.00
|
0.00
|
0.00
|
1.00
|
3.00
|
3.00
|
4.00
|
4.00
|
2.00
|
0.00
|
Total Plan Obligations
Total Plan Obligations represents the total value of all pension, post-retirement and other plan obligations for a company. Total Plan Obligations is calculated as the sum of:
Pension Obligation - Domestic
Pension Obligation - Foreign
Post-Retirement Obligation
Unfunded Plan Obligations.
|
19.82
|
20.89
|
23.59
|
24.79
|
32.76
|
25.57
|
24.84
|
23.47
|
26.33
|
39.31
|
Total Plan Assets
Total Plan Assets represents the total value of all pension and post-retirement plan assets for a company. Total Plan Assets is calculated as the sum of:
Plan Assets - Domestic
Plan Assets - Foreign
Plan Assets - Post-Retirement.
|
20.26
|
20.70
|
21.81
|
22.84
|
30.05
|
32.35
|
19.92
|
18.84
|
21.54
|
33.84
|
