defeatbeta-api

{ "FinancialTemplateStore": { "template": [ { "key": "TotalAssets", "title": "TOTAL_ASSETS", "spec": "Total assets is calculated as the sum of all short-term, long-term, and other assets. ", "ref": "https://www.investopedia.com/terms/b/balancesheet.asp", "children": [ { "key": "TotalInvestments", "title": "TOTAL_INVESTMENTS", "spec": "Total Investments refer to all investments held by an insurance company on its balance sheet. These investments typically include various securities, bonds, stocks, real estate, private equity funds, and so on. These investments are a way for insurance companies to generate returns and grow their assets by investing insurance premiums in various asset classes.", "children": [ { "key": "FixedMaturityInvestments", "title": "FIXED_MATURITY_INVESTMENTS", "spec": "Fixed Maturity Investments refer to a type of investment held by an insurance company on its balance sheet. These investments are typically debt instruments with a fixed maturity date and known principal repayment, such as bonds, asset-backed securities, etc. The characteristic of fixed maturity investments is their predetermined maturity date and expected fixed return." }, { "key": "EquityInvestments", "title": "EQUITY_INVESTMENTS", "spec": "Equity Investments refer to a type of investment held by an insurance company on its balance sheet, which includes stocks or equity securities. These equity investments can be in the form of stocks of other companies, units of funds, private equity, or other equity-related assets." }, { "key": "TradingAssets", "title": "TRADING_ASSETS", "spec": "Trading Assets refer to a type of investment held by an insurance company on its balance sheet, which are held for short-term buying and selling or trading purposes. These assets typically include stocks, bonds, derivatives, etc., and their values fluctuate with market changes, allowing insurance companies to buy or sell them based on market conditions at any time." }, { "key": "NetLoan", "title": "NET_LOAN", "spec": "Net Loan represents the net loan balance held by a bank, as reflected in the balance sheet of the bank's financial statements. Net loan refers to the balance of loans disbursed to customers by the bank minus the loans repaid by customers and the loans that are overdue and unpaid. Net loans reflect the net amount of credit assets that the bank has extended to customers and are an important indicator in banking operations.Net Loan is calculated as follows:<br><br><math xmlns=\"http://www.w3.org/1998/Math/MathML\" display=\"block\"><mtext>Net Loan</mtext><mo>=</mo><mtext>Gross Loan</mtext><mo>−</mo><mtext>Allowance for Loans And Lease Losses</mtext><mo>+</mo><mtext>Unearned Income</mtext></math>", "children": [ { "key": "LoansReceivable", "title": "LOANS_RECEIVABLE", "spec": "Loans Receivable are the funds that a company has lent that have not yet been repaid.<br><br>Since they fall under current assets, the expectation is that they will be repaid in less than one year.", "ref": "https://ycharts.com/glossary/terms/loans_receivable" }, { "key": "MortgageAndConsumerloans", "title": "MORTGAGE_AND_CONSUMERLOANS", "spec": "Mortgage and Consumer Loans refer to types of loans provided by banks or financial institutions to individuals or businesses. Mortgage loans are loans secured by the borrower's property or other assets, while consumer loans are used for personal consumption or other non-business purposes, such as auto loans, credit card loans, etc." }, { "key": "PolicyLoans", "title": "POLICY_LOANS", "spec": "Policy Loans refer to loans provided by insurance companies to policyholders. The collateral for these loans is the insurance policy itself, and borrowers use the cash value of the policy as security to obtain the loan. Policy loans are typically used for emergency funds or other short-term financial needs, allowing borrowers to borrow against the cash value of their policy without selling the policy or disposing of other assets." } ] }, { "key": "DerivativeAssets", "title": "DERIVATIVE_ASSETS", "spec": "Derivative Assets represent the value of derivative financial instruments held by a bank, as reflected in the balance sheet of the bank's financial statements. Derivative financial instruments are contracts whose value is based on the price movements of an underlying asset (such as stocks, bonds, currencies, etc.). Derivative assets can include options, futures contracts, swaps, and other similar instruments.", "ref": "https://www.investopedia.com/terms/u/underlying-asset.asp" }, { "key": "SecurityAgreeToBeResell", "title": "SECURITY_AGREE_TO_BE_RESELL", "spec": "\"Securities Purchase Under Agreements To Resell\" refers to securities that a company has purchased based on agreements specifying that these securities will be resold to the seller at a specified time in the future. This arrangement is typically categorized as part of investment assets and falls under financial derivative transactions. It is disclosed and explained in the relevant notes or disclosures in the financial statements, including details about the type of securities purchased, the agreed-upon resale time and price, and the impact on the company's financial position.", "ref": "https://www.investopedia.com/terms/p/pra.asp" }, { "key": "LongTermEquityInvestment", "title": "LONG_TERM_EQUITY_INVESTMENT", "spec": "This refers to the company's long-term equity investments in other entities, often in the form of ownership stakes in other companies' stocks.", "children": [ { "key": "InvestmentsinSubsidiariesatCost", "title": "INVESTMENTSIN_SUBSIDIARIESAT_COST", "spec": "\"Investments in Subsidiaries at Cost\" refers to the amount of money that a company has invested in acquiring subsidiary companies, recorded on the balance sheet at their historical cost.<br><br>When a company purchases a controlling interest (more than 50% ownership) in another company, it becomes a subsidiary. The amount initially paid by the parent company to acquire the subsidiary is recorded as an investment on the parent company's balance sheet under this category. They are classified as non-current assets because they are expected to be held for the long term." }, { "key": "InvestmentsinAssociatesatCost", "title": "INVESTMENTSIN_ASSOCIATESAT_COST", "spec": "\"Investments in Associates at Cost\" refers to an accounting term used to describe the value of investments made by a company in its associated companies. An associate company is one in which the investing company has significant influence, but not control, over the financial and operating policies. Significant influence is generally considered to exist when the investing company holds between 20% to 50% of the voting rights in the associate.<br><br>When a company invests in an associate, it typically records the investment as non-current assets on its balance sheet at the initial cost incurred to acquire the investment. This initial cost includes not only the purchase price but also any directly attributable costs such as legal fees, brokerage fees, etc." }, { "key": "InvestmentsInOtherVenturesUnderEquityMethod", "title": "INVESTMENTS_IN_OTHER_VENTURES_UNDER_EQUITY_METHOD", "spec": "\"Investments in Other Ventures Under Equity Method\" refers to the item representing the investment in equity of other ventures held by the investing company. Typically, this item is listed under non-current assets because these investments are considered long-term. This implies that the investing company intends to hold these investments for an extended period rather than selling or converting them into cash in the short term.<br><br>The value of this item usually reflects the investing company's proportionate ownership in the ventures, recognized through the equity method. In other words, the investing company reports its share of the profits or losses of the ventures it invests in. Therefore, on the balance sheet, 'Investments in Other Ventures Under Equity Method' reflects the value of the investing company's investments in other ventures, as well as the related profits or losses recognized under the equity method." }, { "key": "InvestmentsinJointVenturesatCost", "title": "INVESTMENTSIN_JOINT_VENTURESAT_COST", "spec": "\"Investments in Joint Ventures at Cost\" refers to the value of investments made by a company in joint ventures, which are partnerships where two or more entities collaborate to undertake a specific business project or activity.<br><br>Typically, 'Investments in Joint Ventures at Cost' is categorized as a non-current asset on the balance sheet since these investments are expected to be held for the long term. However, it's important to note that the value of these investments may change over time due to factors such as changes in the joint ventures' performance or adjustments for impairment if the value of the investment declines below its carrying amount." } ] }, { "key": "OtherShortTermInvestments", "title": "OTHER_SHORT_TERM_INVESTMENTS", "spec": "Short-term investments, also known as marketable securities or temporary investments, are financial investments that can easily be converted to cash, typically within five years. Many short-term investments are sold or converted to cash after a period of only 3 - 12 months. Some common examples of short-term investments include CDs, money market accounts, high-yield savings accounts, government bonds, and Treasury bills. Usually, these investments are high-quality and highly liquid assets or investment vehicles.", "ref": "https://www.investopedia.com/terms/s/shorterminvestments.asp", "children": [ { "key": "ShortTermInvestmentsAvailableForSale", "title": "SHORT_TERM_INVESTMENTS_AVAILABLE_FOR_SALE", "spec": "Short-Term Investments Available for Sale refer to investments held by a company that are expected to be sold within a relatively short period (typically within one year) to generate cash. These investments typically include securities such as short-term bonds, money market fund shares, and other marketable securities. These investments are not held for the long term but are bought and sold based on the company's cash needs or market opportunities." }, { "key": "ShortTermInvestmentsHeldToMaturity", "title": "SHORT_TERM_INVESTMENTS_HELD_TO_MATURITY" } ] }, { "key": "OtherInvestedAssets", "title": "OTHER_INVESTED_ASSETS", "spec": "Other Invested Assets refer to other types of investments held by a company on its balance sheet that may not belong to specific investment categories or cannot be clearly classified under other investment items." } ] }, { "key": "CashAndCashEquivalents", "title": "CASH_AND_CASH_EQUIVALENTS", "spec": "Cash and cash equivalents refers to the line item on the balance sheet that reports the value of a company's assets that are cash or can be converted into cash immediately. Cash equivalents include bank accounts and marketable securities, which are debt securities with maturities of less than 90 days. However, oftentimes cash equivalents do not include equity or stock holdings because they can fluctuate in value.", "ref": "https://www.investopedia.com/terms/c/cashandcashequivalents.asp" }, { "key": "ReinsuranceRecoverable", "title": "REINSURANCE_RECOVERABLE", "spec": "Reinsurance Recoverable refers to the amount of claims or refunds that an insurance company expects to receive from a reinsurer after transferring a portion of its risk to the reinsurer. These amounts typically include the anticipated reimbursements that the insurance company expects to receive after purchasing reinsurance contracts from the reinsurer." }, { "key": "RestrictedCashAndCashEquivalents", "title": "RESTRICTED_CASH_AND_CASH_EQUIVALENTS", "spec": "Restricted cash, in contrast to unrestricted cash, is not freely available for a company to spend or invest. Restricted cash refers to money that is held for a specific purpose and thus not available to the company for immediate or general business use.<br><br>Restricted cash appears as a separate item from the cash and cash equivalents listing on a company's balance sheet. The reason for the cash being restricted is usually disclosed in the accompanying notes to the financial statements. Cash can be restricted for a number of reasons, including debt reduction and capital investments.", "ref": "https://www.investopedia.com/terms/r/restricted-cash.asp" }, { "key": "Receivables", "title": "RECEIVABLES", "spec": "\"Receivables\" typically refer to the amounts owed to a company by its customers or clients for goods or services provided on credit. Receivables are considered assets because they represent future cash inflows to the company. They are categorized as current assets if they are expected to be collected within one year, and as non-current assets if they are expected to be collected over a longer period. This Receivables include: Accounts receivable, Loans Receivable, Notes Receivable, Accrued Interest Receivable, Taxes Receivable, Due from Related Parties Current, Other Receivables, Receivables Adjustments Allowances", "children": [ { "key": "AccountsReceivable", "title": "ACCOUNTS_RECEIVABLE", "spec": "Accounts receivable (AR) is the balance of money due to a firm for goods or services delivered or used but not yet paid for by customers. Accounts receivable is listed on the balance sheet as a current asset. Any amount of money owed by customers for purchases made on credit is AR.<br><br> <math xmlns=\"http://www.w3.org/1998/Math/MathML\" display=\"block\"><mrow><mi>Accounts receivable</mi><mo>=</mo><mi>Gross Accounts Receivable</mi><mo>+</mo><mi>Allowance For Doubtful Accounts Receivable</mi></mrow></math>", "ref": "https://www.investopedia.com/terms/a/accountsreceivable.asp", "children": [ { "key": "GrossAccountsReceivable", "title": "GROSS_ACCOUNTS_RECEIVABLE", "spec": "\"Gross Accounts Receivable\" refers to the total amount of money owed to a company by its customers for goods or services sold on credit, without deducting any allowances for doubtful accounts or bad debts. It represents the aggregate amount of outstanding invoices or bills that the company expects to collect in the future." }, { "key": "AllowanceForDoubtfulAccountsReceivable", "title": "ALLOWANCE_FOR_DOUBTFUL_ACCOUNTS_RECEIVABLE", "spec": "The \"Allowance for Doubtful Accounts Receivable\" is a reserve that a company establishes on its financial statements to cover anticipated losses from accounts that are unlikely to be collected. It is a prudent financial practice aimed at reflecting a portion of the customer receivables that the company expects will not be recovered. The company determines the amount of the allowance based on historical experience, industry trends, and other reliable information.", "ref": "https://www.investopedia.com/terms/a/allowancefordoubtfulaccounts.asp" } ] }, { "key": "NotesReceivable", "title": "NOTES_RECEIVABLE", "spec": "Notes Receivable represents written obligations the creditors receive from the debtors in exchange for funds. Notes Receivable is part of a company’s assets.<br><br>If a company loans out $1,000 and receives a promissory note saying they will be repaid that amount, the company enters $1,000 into the notes receivable account in its assets.<br><br>The notes receivable that the company receives within a year are current assets of the balance sheet. Notes receivable that are greater than a year are in the noncurrent assets under their investments section of the balance sheet.", "ref": "https://ycharts.com/glossary/terms/notes_receivable" }, { "key": "AccruedInterestReceivable", "title": "ACCRUED_INTEREST_RECEIVABLE", "spec": "\"Accrued Interest Receivable\" refers to an item on the balance sheet that represents interest income that a company has earned but has not yet received. This interest income arises from loans, investments, or other interest-generating assets but has not been paid as of the date of the financial statements.<br><br>Specifically, Accrued Interest Receivable typically refers to assets held by the company such as bonds, loans, or other interest-bearing assets that have accrued interest but have not been received by the company as of the balance sheet date. Companies usually list these accrued interest receivables as assets on the balance sheet because they represent cash inflows expected to be received in the future over a certain period.", "ref": "https://www.investopedia.com/terms/a/accruedinterest.asp" }, { "key": "TaxesReceivable", "title": "TAXES_RECEIVABLE", "spec": "\"Taxes Receivable\" on a balance sheet refers to the amount of taxes owed to a company by governmental entities but not yet collected. These taxes could be various types, such as income taxes, sales taxes, property taxes, or other taxes payable to the company.<br><br>When a company has overpaid its taxes or is owed refunds from governmental authorities, it records Taxes Receivable as an asset on its balance sheet. This indicates the amount of money the company expects to receive from tax authorities in the future. It's important to note that Taxes Receivable may also include taxes that are currently due but have not yet been collected by the company.<br><br>Taxes Receivable is usually categorized as a current asset if it is expected to be collected within one year. However, if the collection period extends beyond one year, it may be classified as a long-term asset." }, { "key": "DuefromRelatedParties", "title": "DUE_FROM_RELATED_PARTIES" }, { "key": "DuefromRelatedPartiesCurrent", "title": "DUEFROM_RELATED_PARTIES_CURRENT", "spec": "\"Due from Related Parties Current\" on a balance sheet refers to the amount of money owed to a company by other entities or individuals that have a close relationship with the company. These related parties could include subsidiaries, affiliates, parent companies, or other entities with significant influence over the company's operations or decisions.<br><br>When a company transacts with related parties, it may lend money, provide goods or services, or engage in other financial transactions. The amount owed by these related parties to the company is recorded as \"Due from Related Parties Current\" if it is expected to be collected within one year.<br><br>This account is typically listed under current assets on the balance sheet because the company expects to receive the funds within a relatively short period. However, if the repayment period extends beyond one year, it may be classified as a long-term asset.<br><br>It's important for companies to disclose transactions with related parties in their financial statements to ensure transparency and to prevent conflicts of interest or potential abuse of resources. Therefore, \"Due from Related Parties Current\" provides insight into the company's financial relationships with related entities." }, { "key": "OtherReceivables", "title": "OTHER_RECEIVABLES", "spec": "\"Other Receivables\" on a balance sheet refer to amounts owed to a company that do not fit into specific categories such as accounts receivable, notes receivable, or taxes receivable. These receivables represent various miscellaneous amounts that are due to the company and are expected to be collected in the future.<br><br>\"Other Receivables\" represent amounts owed to the company outside of the main receivable categories and serve as a catch-all category for miscellaneous receivables." }, { "key": "ReceivablesAdjustmentsAllowances", "title": "RECEIVABLES_ADJUSTMENTS_ALLOWANCES", "spec": "\"Receivables Adjustments Allowances\" on a balance sheet refers to an account used to adjust the reported amount of accounts receivable to reflect the portion that is expected to be uncollectible. This allowance is established to account for potential losses due to customers' inability to pay their debts.<br><br>\"Receivables Adjustments Allowances\" represents the estimated portion of accounts receivable that the company does not expect to collect and serves to ensure that the reported accounts receivable amount accurately reflects the expected cash inflows." } ] }, { "key": "PrepaidAssets", "title": "PREPAID_ASSETS", "spec": "A prepaid expense is an expense that has been paid for in advance but not yet incurred. In business, a prepaid expense is recorded as an asset on the balance sheet that results from a business making advance payments for goods or services to be received in the future.", "ref": "https://www.investopedia.com/terms/p/prepaidexpense.asp" }, { "key": "AccruedInvestmentIncome", "title": "ACCRUED_INVESTMENT_INCOME", "spec": "Accrued Investment Income refers to investment income that a company has earned but has not yet received as of the financial statement date. This income includes interest, dividends, or other earnings generated from investments held by the company but not yet received in cash by the reporting date. Accrued investment income reflects the investment earnings that the company has earned during the financial statement period but has not yet received in actual cash." }, { "key": "DeferredPolicyAcquisitionCosts", "title": "DEFERRED_POLICY_ACQUISITION_COSTS", "spec": "Deferred Policy Acquisition Costs refer to costs incurred by an insurance company in connection with underwriting insurance policies. These costs are initially prepaid and are gradually amortized over the future policy period. They typically include sales commissions, advertising expenses, administrative costs, etc., incurred in acquiring and maintaining policy business.", "ref": "https://www.investopedia.com/terms/d/dac.asp" }, { "key": "DeferredAssets", "title": "DEFERRED_ASSETS", "spec": "Deferred Assets are assets on a bank's balance sheet that have been temporarily postponed or deferred in recognition or allocation. These assets may arise when the timing of income or expenses does not align with the actual cash flow.", "ref": "https://www.investopedia.com/terms/d/deferredtaxasset.asp" }, { "key": "DeferredTaxAssets", "title": "DEFERRED_TAX_ASSETS", "spec": "A deferred tax asset is an item on a company's balance sheet that reduces its taxable income in the future.", "ref": "https://www.investopedia.com/terms/d/deferredtaxasset.asp" }, { "key": "NetPPE", "title": "NET_PPE", "spec": "Property, plant, and equipment (PP&E) are long-term assets vital to business operations. Property, plant, and equipment are tangible assets, meaning they are physical in nature or can be touched; as a result, they are not easily converted into cash. The overall value of a company's PP&E can range from very low to extremely high compared to its total assets. \"Net PPE\" is calculated as follows:<br><br><math xmlns=\"http://www.w3.org/1998/Math/MathML\" display=\"block\"><mrow><mi>Net PPE</mi><mo>=</mo><mi>Gross PPE</mi><mo>+</mo><mi>Accumulated Depreciation</mi></mrow></math>", "ref": "https://www.investopedia.com/terms/p/ppe.asp", "children": [ { "key": "GrossPPE", "title": "GROSS_PPE", "spec": "\"Gross PPE\" in the balance sheet refers to the total value of various categories of tangible assets before considering any depreciation or impairment. These categories typically include: \"Properties\", \"Land And Improvements\", \"Buildings And Improvements\", \"Machinery Furniture Equipment\", \"Other Properties\", \"Construction in Progress\"", "ref": "https://www.investopedia.com/terms/p/ppe.asp", "children": [ { "key": "Properties", "title": "PROPERTIES", "spec": "Real estate assets owned by the company, such as land and buildings.", "ref": "https://www.investopedia.com/terms/p/ppe.asp" }, { "key": "LandAndImprovements", "title": "LAND_AND_IMPROVEMENTS", "spec": "The value of land owned by the company and any improvements made to it, such as landscaping or infrastructure.", "ref": "https://www.investopedia.com/terms/p/ppe.asp" }, { "key": "BuildingsAndImprovements", "title": "BUILDINGS_AND_IMPROVEMENTS", "spec": "The value of buildings owned by the company and any improvements or renovations made to them.", "ref": "https://www.investopedia.com/terms/p/ppe.asp" }, { "key": "MachineryFurnitureEquipment", "title": "MACHINERY_FURNITURE_EQUIPMENT", "spec": "The value of machinery, furniture, and equipment used in the company's operations.", "ref": "https://www.investopedia.com/terms/p/ppe.asp" }, { "key": "OtherProperties", "title": "OTHER_PROPERTIES", "spec": "Other tangible assets owned by the company that do not fall into the above categories.", "ref": "https://www.investopedia.com/terms/p/ppe.asp" }, { "key": "ConstructionInProgress", "title": "CONSTRUCTION_IN_PROGRESS", "spec": "The value of assets that are under construction or development and not yet completed for use.", "ref": "https://www.investopedia.com/terms/p/ppe.asp" }, { "key": "Leases", "title": "LEASES", "spec": "The value of leased assets, such as leased property or equipment, that are accounted for as part of the company's fixed assets.", "ref": "https://www.investopedia.com/terms/p/ppe.asp" } ] }, { "key": "AccumulatedDepreciation", "title": "ACCUMULATED_DEPRECIATION", "spec": "Accumulated depreciation is a method of accounting for the annual reduction of an asset's value to a single point in its usable life. This type of depreciation can be calculated using the straight line, declining balance, double-declining balance, sum of years digits, units of production, and half-year recognition methods.", "ref": "https://www.investopedia.com/terms/a/accumulated-depreciation.asp" } ] }, { "key": "GoodwillAndOtherIntangibleAssets", "title": "GOODWILL_AND_OTHER_INTANGIBLE_ASSETS", "spec": "Goodwill And Other Intangible Assets refers to the total amount of Goodwill and Other Intangible Assets", "ref": "https://www.investopedia.com/articles/investing/100614/goodwill-vs-other-intangible-assets-whats-difference.asp", "children": [ { "key": "Goodwill", "title": "GOODWILL", "spec": "Goodwill is an intangible asset that is associated with the purchase of one company by another. It represents the value that can give the acquiring company a competitive advantage. Specifically, a goodwill definition is the portion of the purchase price that is higher than the sum of the net fair value of all of the assets purchased in the acquisition and the liabilities assumed in the process.", "ref": "https://www.investopedia.com/terms/g/goodwill.asp" }, { "key": "OtherIntangibleAssets", "title": "OTHER_INTANGIBLE_ASSETS", "spec": "Intangible assets are those that are non-physical but identifiable. Think of a company's proprietary technology (computer software, etc.), copyrights, patents, licensing agreements, and website domain names. These aren't things that one can touch, exactly, but it is possible to estimate their value to the enterprise. Intangible assets can be bought and sold independently of the business itself.", "ref": "https://www.investopedia.com/terms/g/goodwill.asp" } ] }, { "key": "DefinedPensionBenefit", "title": "DEFINED_PENSION_BENEFIT", "spec": "Defined Pension Benefit is a retirement benefit plan provided by a company to its employees, where employees are entitled to receive a specific pension or other benefits upon retirement. This type of pension plan is typically determined based on factors such as employees' length of service, salary levels, and other criteria. The company establishes a fixed pension plan based on these factors to ensure that employees receive a certain level of financial support after retirement." }, { "key": "SecuritiesLendingCollateral", "title": "SECURITIES_LENDING_COLLATERAL", "spec": "Securities Lending Collateral refers to assets provided by the borrower in a securities lending transaction as collateral to the lender (typically a brokerage firm or financial institution). This collateral is used to ensure the timely return of the borrowed securities when requested by the lender. The collateral provided is usually highly liquid and low-risk financial assets, such as cash, government bonds, or other high-rated debt securities." }, { "key": "SeparateAccountAssets", "title": "SEPARATE_ACCOUNT_ASSETS", "spec": "Separate Account Assets are investment assets that are segregated from general assets by insurance companies or investment management firms at the request of investors. These assets are typically associated with specific insurance or investment products, such as separate account life insurance policies or individual retirement accounts." }, { "key": "AssetsOfDiscontinuedOperations", "title": "ASSETS_OF_DISCONTINUED_OPERATIONS", "spec": "Assets of Discontinued Operations refer to assets that a company continues to hold after discontinuing a business segment or subsidiary. These assets may include idle equipment, inventory, patents, goodwill, or other non-current assets. Assets of discontinued operations are typically presented separately in financial statements, and their value may be impaired or transferred after the cessation of operations.", "ref": "https://www.investopedia.com/terms/d/discontinued-operations.asp" }, { "key": "OtherAssets", "title": "OTHER_ASSETS", "spec": "Other Assets refer to assets that are not specifically categorized under cash, deposits, loans, investments, or other common items. These assets may include a wide range of miscellaneous items that are still significant to the bank's operations." } ] }, { "key": "TotalLiabilitiesNetMinorityInterest", "title": "TOTAL_LIABILITIES_NET_MINORITY_INTEREST", "spec": "Total liabilities are the combined debts and obligations that an individual or company owes to outside parties. Everything the company owns is classified as an asset and all amounts the company owes for future obligations are recorded as liabilities. On the balance sheet, total assets minus total liabilities equals equity.", "ref": "https://www.investopedia.com/terms/t/total-liabilities.asp", "children": [ { "key": "PolicyReservesBenefits", "title": "POLICY_HOLDERS_LIABILITIES", "spec": "Policy Reserves Benefits refer to funds set aside by an insurance company to cover future insurance claims under policies. These reserve funds are used to fulfill the company's obligations for future insurance claim payments. The amount of reserves is determined by factors such as policy types, risk assessments, historical claims data, etc. These reserve funds are considered liabilities of the insurance company and are used to ensure the company can meet its claim obligations promptly.", "children": [ { "key": "UnpaidLossAndLossReserve", "title": "UNPAID_LOSS_AND_LOSS_RESERVE", "spec": "Unpaid Loss and Loss Reserve refer to the funds set aside by an insurance company to cover future claim payments. This includes the amount of confirmed claims that have not yet been paid as well as additional funds reserved for potential future claims. The reserve amount is determined based on the company's risk assessments, historical claims data, legal requirements, and other factors." }, { "key": "UnearnedPremiums", "title": "UNEARNED_PREMIUMS", "spec": "Unearned Premiums refer to insurance premiums that an insurance company has received but has not yet earned during the insurance period. When customers purchase insurance, the insurance company collects premiums in advance, but these amounts are not recognized as revenue immediately. Instead, they are gradually recognized as revenue over the term of the insurance contract. Therefore, unearned premiums represent premiums that have not yet been earned and are considered as income for future periods by the company." }, { "key": "FuturePolicyBenefits", "title": "FUTURE_POLICY_BENEFITS", "spec": "Future Policy Benefits typically refer to various insurance benefits that an insurance company expects to pay to policyholders in future periods. This includes future claim payments, surrenders, cash values, or other entitlements specified in insurance contracts. The insurance company sets aside adequate funds to meet these future policy benefits based on the terms and conditions of insurance contracts, as well as forecasts of future risks and claim payments." }, { "key": "PolicyholderFunds", "title": "POLICYHOLDER_FUNDS", "spec": "Policyholder Funds refer to funds generated from insurance premiums paid by policyholders. These funds are typically managed by insurance companies and used to cover future insurance claims, premium refunds, or other expenses related to the policies. Policyholder funds are considered a liability of the insurance company because the company has the responsibility to manage and disburse these funds in accordance with the terms of the insurance contracts." } ] }, { "key": "TotalDeposits", "title": "TOTAL_DEPOSITS", "spec": "Bank deposits consist of money placed into banking institutions for safekeeping. These deposits are made to deposit accounts such as savings accounts, checking accounts, and money market accounts at financial institutions. The account holder has the right to withdraw deposited funds, as set forth in the terms and conditions governing the account agreement.", "ref": "https://www.investopedia.com/terms/b/bank-deposits.asp" }, { "key": "PayablesAndAccruedExpenses", "title": "PAYABLES_AND_ACCRUED_EXPENSES", "spec": "This item includes: Payables and Current Accrued Expenses", "children": [ { "key": "Payables", "title": "PAYABLES", "spec": "Payables refer to debts or obligations that a company or organization needs to pay within a short period. These amounts typically include amounts owed to suppliers, contractors, employees, or other creditors for goods purchased, services rendered, wages, taxes, etc. Payables are a component of short-term liabilities for a company and are expected to be repaid within one year or the operating cycle.", "children": [ { "key": "AccountsPayable", "title": "ACCOUNTS_PAYABLE", "spec": "Accounts payable (AP) refer to a company's short-term obligations owed to its creditors or suppliers, which have not yet been paid. Payables appear on a company's balance sheet as a current liability.", "ref": "https://www.investopedia.com/terms/a/accountspayable.asp" }, { "key": "TotalTaxPayable", "title": "TOTAL_TAX_PAYABLE", "spec": "The tax payable is the actual amount owed in taxes based on the rules of the tax code. The payable amount is recognized on the balance sheet as a liability until the company settles the tax bill.", "ref": "https://www.investopedia.com/terms/i/incometaxpayable.asp", "children": [ { "key": "IncomeTaxPayable", "title": "INCOME_TAX_PAYABLE", "spec": "The tax payable is the actual amount owed in taxes based on the rules of the tax code. The payable amount is recognized on the balance sheet as a liability until the company settles the tax bill.", "ref": "https://www.investopedia.com/terms/i/incometaxpayable.asp" } ] }, { "key": "DividendsPayable", "title": "DIVIDENDS_PAYABLE", "spec": "Dividends Payable is the amount of the after tax profit a company has formally authorized to distribute to its shareholders, but has not yet paid in cash. In accounting, dividends payable is a liability on the company's balance sheet.<br><br>Let's say a company has 1,000 outstanding shares. The company declares a $1 dividend to stockholders to be paid in exactly one month from now. The company records a credit of $1,000 to its dividends payable account of liabilities until the dividend payment date.", "ref": "https://ycharts.com/glossary/terms/dividends_payable" }, { "key": "DuetoRelatedParties", "title": "DUETO_RELATED_PARTIES", "spec": "Due to Related Parties refers to amounts or liabilities that a company or organization owes to related parties within a short or long period. These related parties may include entities or individuals associated with the company, such as affiliated companies, shareholders, executives, or other related parties." }, { "key": "DuetoRelatedPartiesCurrent", "title": "DUETO_RELATED_PARTIES_CURRENT", "spec": "Due to Related Parties Current refers to amounts or liabilities that a company or organization owes to related parties within a short period. These related parties may include entities or individuals associated with the company, such as affiliated companies, shareholders, executives, or other related parties. Due to Related Parties Current typically includes loans, interest payments, service fees, or other payments made to these related parties within the short term." }, { "key": "OtherPayable", "title": "OTHER_PAYABLE", "spec": "Other Payable refers to other short-term liabilities that are not specifically categorized under the listed payables. These amounts typically include various payments that a company needs to make to suppliers, contractors, creditors, or other related parties within a short period but are not classified under specific categories." } ] }, { "key": "CurrentAccruedExpenses", "title": "CURRENT_ACCRUED_EXPENSES", "spec": "Current Accrued Expenses refer to expenses that a company has incurred but not yet paid as of the financial statement date. These expenses are typically related to various costs and expenditures associated with operating activities, including but not limited to wages and salaries, interest, taxes, rent, accounts payable to suppliers, unpaid bills, and other expenses.", "ref": "https://www.investopedia.com/terms/a/accruedexpense.asp", "children": [ { "key": "InterestPayable", "title": "INTEREST_PAYABLE", "spec": "Interest Payable refers to the amount of interest that a company or individual owes but has not yet paid on borrowed funds. These interest payments are typically calculated based on the agreed-upon interest rate and the amount borrowed in the loan agreement. Interest payable is usually classified as a current liability in financial statements because it represents debts that are due within one year." } ] } ] }, { "key": "CurrentDebtAndCapitalLeaseObligation", "title": "CURRENT_DEBT_AND_CAPITAL_LEASE_OBLIGATION", "spec": "Current Debt and Capital Lease Obligations is a liability on the company's balance sheet. It is the sum of all the debts having a maturity of less than one year from balance sheet date and the capital lease payments due within one year of the balance sheet date. It includes: Current Debt and Current Capital Lease Obligations", "ref": "https://ycharts.com/glossary/terms/curr_debt_and_cap_lease_obl", "children": [ { "key": "CurrentDebt", "title": "CURRENT_DEBT", "spec": "Current Debt refers to the total amount of debt that a company is obligated to repay within the short term, typically within one year. This category of debt includes Current Notes Payable, Commercial Paper, Line of Credit, Other Current Borrowings", "children": [ { "key": "CurrentNotesPayable", "title": "CURRENT_NOTES_PAYABLE", "spec": "Current Notes Payable refers to short-term notes or loans that a company is obligated to repay within the short term, typically within one year. These notes or loans often have specific maturity dates and are due for repayment within the next year." }, { "key": "CommercialPaper", "title": "COMMERCIAL_PAPER", "spec": "Commercial paper is an unsecured, short-term debt instrument issued by corporations. It's typically used to finance short-term liabilities such as payroll, accounts payable, and inventories. Commercial paper is usually issued at a discount from face value. It reflects prevailing market interest rates.", "ref": "https://www.investopedia.com/terms/c/commercialpaper.asp" }, { "key": "LineOfCredit", "title": "LINE_OF_CREDIT", "spec": "A line of credit (LOC) is a preset borrowing limit that can be tapped into at any time. The borrower can take money out as needed until the limit is reached. As money is repaid, it can be borrowed again in the case of an open line of credit.", "ref": "https://www.investopedia.com/terms/l/lineofcredit.asp" }, { "key": "OtherCurrentBorrowings", "title": "OTHER_CURRENT_BORROWINGS", "spec": "Any other short-term borrowings or debt obligations that are due within the next year." } ] }, { "key": "CurrentCapitalLeaseObligation", "title": "CURRENT_CAPITAL_LEASE_OBLIGATION", "spec": "Current Capital Lease Obligation is the amount due within a year of balance sheet date for long-term asset lease agreements that look economically similar to asset purchases. These are listed in the liabilities section of a balance sheet.", "ref": "https://ycharts.com/glossary/terms/current_capital_lease_obligation" } ] }, { "key": "LongTermDebtAndCapitalLeaseObligation", "title": "LONG_TERM_DEBT_AND_CAPITAL_LEASE_OBLIGATION", "spec": "Long Term Debt And Capital Lease Obligation includes: Long Term Debt and Long Term Capital Lease Obligation", "children": [ { "key": "LongTermDebt", "title": "LONG_TERM_DEBT", "spec": "Long-term debt is debt that matures in more than one year. Long-term debt can be viewed from two perspectives: financial statement reporting by the issuer and financial investing. In financial statement reporting, companies must record long-term debt issuance and all of its associated payment obligations on its financial statements. On the flip side, investing in long-term debt includes putting money into debt investments with maturities of more than one year.", "ref": "https://www.investopedia.com/terms/l/longtermdebt.asp" }, { "key": "LongTermCapitalLeaseObligation", "title": "LONG_TERM_CAPITAL_LEASE_OBLIGATION", "spec": "Long Term Capital Lease Obligation is the amount due for asset lease agreements that are due in more than one year from balance sheet date. These are liabilities in the balance sheet.", "ref": "https://ycharts.com/glossary/terms/long_term_capital_lease_obligation" } ] }, { "key": "DerivativeProductLiabilities", "title": "DERIVATIVE_PRODUCT_LIABILITIES", "spec": "Derivative Product Liabilities refer to the long-term liabilities associated with derivative products that a company holds or issues. Derivative products include various financial instruments such as futures, options, interest rate swaps, currency swaps, etc. Derivative product liabilities represent the company's potential future cash flow obligations arising from holding or issuing these derivative products." }, { "key": "SecuritySoldNotYetRepurchased", "title": "SECURITY_SOLD_NOT_YET_REPURCHASED", "spec": "Security Sold Not Yet Repurchased refers to securities that a company has sold to others but has not repurchased yet. They are also known as sold but not yet repurchased securities or outstanding securities. These securities are typically classified as liabilities or long-term liabilities on the financial statements because the company has an obligation to repurchase them in the future. The securities sold not yet repurchased may have been sold by the company through repurchase agreements or other transactions but have not been repurchased according to the agreed-upon terms or conditions." }, { "key": "LongTermProvisions", "title": "LONG_TERM_PROVISIONS", "spec": "Long Term Provisions refer to reserves or impairment amounts that a company sets aside in advance for potential long-term liabilities that may arise in the future. These anticipated liabilities are typically estimated based on risk assessments, historical experience, and other reliable information, and are expected to be settled or fulfilled over a period exceeding one year.", "ref": "https://www.investopedia.com/terms/g/generalprovisions.asp" }, { "key": "NonCurrentDeferredLiabilities", "title": "NON_CURRENT_DEFERRED_LIABILITIES", "spec": "Non Current Deferred Liabilities includes: Non Current Deferred Taxes Liabilities and Non Current Deferred Revenue", "children": [ { "key": "NonCurrentDeferredTaxesLiabilities", "title": "NON_CURRENT_DEFERRED_TAXES_LIABILITIES", "spec": "Non-Current Deferred Taxes Liabilities refer to the long-term tax obligations that a company will need to pay in the future. These liabilities arise due to temporary differences between tax and accounting profits, resulting from different measurement methods adopted by the company according to tax regulations and accounting standards.", "ref": "https://www.investopedia.com/terms/d/deferredtaxliability.asp" }, { "key": "NonCurrentDeferredRevenue", "title": "NON_CURRENT_DEFERRED_REVENUE", "spec": "Non-Current Deferred Revenue refers to funds that a company has received but has not yet recognized as revenue because the related services or obligations are expected to be fulfilled in the future, typically beyond one year. These funds represent advance payments from customers for future services or obligations, and are therefore recorded as liabilities.", "ref": "https://www.investopedia.com/terms/d/deferredrevenue.asp" } ] }, { "key": "CurrentDeferredLiabilities", "title": "CURRENT_DEFERRED_LIABILITIES", "spec": "Current Deferred Liabilities in the balance sheet refer to liabilities that have already been incurred but are not yet due for payment or settlement within the current fiscal year. These liabilities arise from expenses or obligations that have occurred but are deferred due to specific conditions or agreements. This includes Current Deferred Taxes Liabilities, Current Deferred Revenue.", "children": [ { "key": "CurrentDeferredTaxesLiabilities", "title": "CURRENT_DEFERRED_TAXES_LIABILITIES", "spec": "A deferred tax liability is a listing on a company's balance sheet that records taxes that are owed but are not due to be paid until a future date.", "ref": "https://www.investopedia.com/terms/d/deferredtaxliability.asp" }, { "key": "CurrentDeferredRevenue", "title": "CURRENT_DEFERRED_REVENUE", "spec": "Deferred revenue, also known as unearned revenue, refers to advance payments a company receives for products or services that are to be delivered or performed in the future. The company that receives the prepayment records the amount as deferred revenue, a liability, on its balance sheet.", "ref": "https://www.investopedia.com/terms/d/deferredrevenue.asp" } ] }, { "key": "EmployeeBenefits", "title": "EMPLOYEE_BENEFITS", "spec": "Employee Benefits refer to the various benefits and compensations provided by a company to its employees, including salaries, benefit plans, retirement funds, health insurance, training, and education. These benefits are designed to enhance employee job satisfaction, quality of life, and productivity, and are also a critical tool for companies to attract and retain talented individuals.", "children": [ { "key": "NonCurrentPensionAndOtherPostretirementBenefitPlans", "title": "NON_CURRENT_PENSION_AND_OTHER_POSTRETIREMENT_BENEFIT_PLANS", "spec": "Non-Current Pension And Other Post-Retirement Benefit Plans refer to the long-term obligations that a company undertakes, including pension plans, medical insurance, and other life benefits provided to employees or retirees after retirement. These benefit plans require the company to provide benefits to employees or retired employees over a period exceeding one year.", "ref": "https://www.investopedia.com/terms/o/otherbenefits.asp" } ] }, { "key": "SeparateAccountBusiness", "title": "SEPARATE_ACCOUNT_BUSINESS" }, { "key": "PreferredSecuritiesOutsideStockEquity", "title": "PREFERRED_SECURITIES_OUTSIDE_STOCK_EQUITY", "spec": "Preferred Securities Outside Stock Equity refer to securities issued by a company that have a preference over common equity. These securities are considered a form of debt because they represent a fixed obligation to pay dividends or interest to investors. However, they also have characteristics of equity as they may have no fixed maturity date and may not require repayment of the principal amount." }, { "key": "OtherLiabilities", "title": "OTHER_LIABILITIES", "spec": "Other Liabilities refer to various liabilities listed on the balance sheet that do not fall into specific liability categories. These liabilities may arise due to special circumstances or business activities that do not fit into other clearly defined liability items." } ] }, { "key": "TotalEquityGrossMinorityInterest", "title": "TOTAL_EQUITY_GROSS_MINORITY_INTEREST", "spec": "Total Equity, typically referred to as shareholders' equity (or owners' equity for privately held companies), represents the amount of money that would be returned to a company's shareholders if all of the assets were liquidated and all of the company's debt was paid off in the case of liquidation. In the case of acquisition, it is the value of company sales minus any liabilities owed by the company not transferred with the sale.", "ref": "https://www.investopedia.com/terms/e/equity.asp", "children": [ { "key": "TotalPartnershipCapital", "title": "TOTAL_PARTNERSHIP_CAPITAL", "spec": "Total Partnership Capital in Total Equity refers to the total amount of capital invested by all partners in a partnership business. It includes contributions from partners, retained earnings, and other equity. This amount represents the ownership interest of partners in the partnership business. Total Partnership Capital is calculated as follows: <br><br><math xmlns=\"http://www.w3.org/1998/Math/MathML\" display=\"block\"><mtext>Total Partnership Capital</mtext><mo>=</mo><mtext>Limited Partnership Capital</mtext><mo>+</mo><mtext>General Partnership Capital</mtext></math>", "children": [ { "key": "LimitedPartnershipCapital", "title": "LIMITED_PARTNERSHIP_CAPITAL", "spec": "Limited Partnership Capital refers to the total amount of capital contributed by limited partners in a limited partnership. In a limited partnership structure, the liability and obligations of limited partners are typically limited, and their liability is restricted to the amount of capital they have invested.", "ref": "https://www.investopedia.com/terms/l/limitedpartnership.asp" }, { "key": "GeneralPartnershipCapital", "title": "GENERAL_PARTNERSHIP_CAPITAL", "spec": "General Partnership Capital refers to the total amount of capital contributed by general partners in a general partnership. In a general partnership structure, all partners have unlimited liability and share equal responsibility for the partnership's debts and obligations.", "ref": "https://www.investopedia.com/terms/g/generalpartnership.asp" } ] }, { "key": "StockholdersEquity", "title": "STOCKHOLDERS_EQUITY", "spec": "Stockholders' equity is the remaining assets available to shareholders after all liabilities are paid. It is calculated either as a firm's total assets less its total liabilities or alternatively as the sum of share capital and retained earnings less treasury shares. Stockholders' equity might include common stock, paid-in capital, retained earnings, and treasury stock.", "ref": "https://www.investopedia.com/terms/s/stockholdersequity.asp", "children": [ { "key": "CapitalStock", "title": "CAPITAL_STOCK", "spec": "Capital stock is the amount of common and preferred shares that a company is authorized to issue, according to its corporate charter. Capital stock can only be issued by the company and is the maximum number of shares that can ever be outstanding. The amount is listed on the balance sheet in the company's shareholders' equity section.", "ref": "https://www.investopedia.com/terms/c/capitalstock.asp", "children": [ { "key": "PreferredStock", "title": "PREFERRED_STOCK", "spec": "Preferred stockholders have a higher claim to dividends or asset distribution than common stockholders. The details of each preferred stock depend on the issue.", "ref": "https://www.investopedia.com/terms/p/preferredstock.asp" }, { "key": "CommonStock", "title": "COMMON_STOCK", "spec": "Common stock is not just a piece of paper—or, these days, a digital entry—but a ticket to ownership in a company. When you hold common stock, you get to weigh in on corporate decisions by voting for the board of directors and corporate policies. Over the long term, this type of equity can offer attractive returns. But remember, this comes with a catch: if a company has to liquidate its assets, common stockholders are at the back of the line, getting paid only after bondholders, preferred shareholders, and other creditors have gotten their share.", "ref": "https://www.investopedia.com/terms/c/commonstock.asp" }, { "key": "OtherCapitalStock", "title": "OTHER_CAPITAL_STOCK", "spec": "Other Capital Stock in Capital Stock refers to types of stock other than common stock and preferred stock. This category may include non-common shares and non-preferred shares, such as special classes of stock or other forms of equity ownership.<br><br>Other Capital Stock typically encompasses the following:<br><br>1. Special Stock Categories: Examples include Class A shares, Class B shares, etc., which may have special voting rights or dividend rights.<br>2. Non-Preferred Stock: Shares that do not fall under the category of preferred stock.<br>3. Other Forms of Equity Ownership: Examples include convertible bonds, warrants, etc., which can be converted into shares or have rights similar to shares." } ] }, { "key": "AdditionalPaidInCapital", "title": "ADDITIONAL_PAID_IN_CAPITAL", "spec": "Additional paid-in capital (APIC) is an accounting term referring to money an investor pays above and beyond the par value price of a stock.<br><br>Often referred to as \"contributed capital in excess of par,” APIC occurs when an investor buys newly-issued shares directly from a company during its initial public offering (IPO) stage. APIC, which is itemized under the shareholder equity (SE) section of a balance sheet, is viewed as a profit opportunity for companies as it results in them receiving excess cash from stockholders.", "ref": "https://www.investopedia.com/terms/a/additionalpaidincapital.asp" }, { "key": "RetainedEarnings", "title": "RETAINED_EARNINGS", "spec": "Retained earnings are the cumulative net earnings or profits of a company after accounting for dividend payments. As an important concept in accounting, the word “retained” captures the fact that because those earnings were not paid out to shareholders as dividends, they were instead retained by the company.", "ref": "https://www.investopedia.com/terms/r/retainedearnings.asp" }, { "key": "TreasuryStock", "title": "TREASURY_STOCK", "spec": "Treasury stock, also known as treasury shares or reacquired stock, refers to previously outstanding stock that has been bought back from stockholders by the issuing company.<br><br> The result is that the total number of outstanding shares on the open market decreases. Treasury stock remains issued but is not included in the distribution of dividends or the calculation of earnings per share (EPS).", "ref": "https://www.investopedia.com/terms/t/treasurystock.asp" }, { "key": "GainsLossesNotAffectingRetainedEarnings", "title": "GAINS_LOSSES_NOT_AFFECTING_RETAINED_EARNINGS", "spec": "Gains Losses Not Affecting Retained Earnings in Stockholders Equity refers to the gains or losses that occur during the company's operations but do not directly impact the retained earnings account. These gains or losses are reflected in other forms within shareholders' equity. It Contains Unrealized Gain Loss, Minimum Pension Liabilities, Foreign Currency Translation Adjustments, Fixed Assets Revaluation Reserve, Other Equity Adjustments.", "children": [ { "key": "UnrealizedGainLoss", "title": "UNREALIZED_GAIN_LOSS", "spec": "Unrealized Gain Loss refers to gains or losses on financial assets or liabilities held by a company that result from market fluctuations but have not been realized or settled." }, { "key": "MinimumPensionLiabilities", "title": "MINIMUM_PENSION_LIABILITIES", "spec": "Minimum Pension Liabilities refer to the company's minimum funding obligations for its pension plans. When pension plan assets are insufficient to meet promised pension payments, the company needs to cover the minimum pension liability." }, { "key": "ForeignCurrencyTranslationAdjustments", "title": "FOREIGN_CURRENCY_TRANSLATION_ADJUSTMENTS", "spec": "Foreign Currency Translation Adjustments refer to adjustments made to assets and liabilities due to changes in exchange rates when conducting cross-border transactions. These adjustments reflect the impact of foreign currencies on the company's financial position." }, { "key": "FixedAssetsRevaluationReserve", "title": "FIXED_ASSETS_REVALUATION_RESERVE", "spec": "Fixed Assets Revaluation Reserve refers to the temporary recording of gains or losses from revaluing fixed assets. These reserves reflect changes in the value of fixed assets that have not been realized." }, { "key": "OtherEquityAdjustments", "title": "OTHER_EQUITY_ADJUSTMENTS", "spec": "Other Equity Adjustments refer to adjustments in equity from various sources such as equity incentive plans, mergers and acquisitions, etc. These adjustments may be temporary and do not directly impact retained earnings but affect the overall equity position of shareholders." } ] }, { "key": "OtherEquityInterest", "title": "OTHER_EQUITY_INTEREST", "spec": "Other Equity Interest represents the portion of shareholders' equity that is not explicitly classified." } ] }, { "key": "MinorityInterest", "title": "MINORITY_INTEREST", "spec": "Minority interest, also referred to as non-controlling interest (NCI), is the share of equity ownership in a subsidiary’s equity that is not owned or controlled by the parent corporation. The parent company has a controlling interest when it owns 50% to less than 100% in the subsidiary and reports the financial results of the subsidiary consolidated with its own financial statements. ", "ref": "https://www.investopedia.com/articles/investing/082715/how-calculate-minority-interest.asp" } ] }, { "key": "TotalCapitalization", "title": "TOTAL_CAPITALIZATION", "spec": "Total Capitalization is the sum of long-term debt and all other types of equity, such as common stock and preferred stock. Total capitalization forms a company's capital structure and is sometimes computed as total assets minus total liabilities. Total capitalization calculated as follows: <br><br><math xmlns=\"http://www.w3.org/1998/Math/MathML\" display=\"block\"><mtext>Total capitalization</mtext><mo>=</mo><mtext>Long Term Debt</mtext><mo>+</mo><mtext>Stockholders' Equity</mtext></math>" }, { "key": "PreferredStockEquity", "title": "PREFERRED_STOCK_EQUITY", "spec": "Preferred Stock Equity refers to Preferred Stock in Stockholders' Equity", "ref": "https://www.investopedia.com/terms/p/preferredstock.asp" }, { "key": "CommonStockEquity", "title": "COMMON_STOCK_EQUITY", "spec": "Common Stock Equity calculated as follows: <math xmlns=\"http://www.w3.org/1998/Math/MathML\" display=\"block\"><mtext>Common Stock Equity</mtext><mo>=</mo><mtext>Stockholders' Equity</mtext><mo>-</mo><mtext>Preferred Stock Equity</mtext></math>", "ref": "https://www.investopedia.com/terms/c/commonstock.asp" }, { "key": "CapitalLeaseObligations", "title": "CAPITAL_LEASE_OBLIGATIONS", "spec": "Capital Lease Obligation refers to the total obligation that a lessee has under a capital lease contract. It comprises both Current Capital Lease Obligation, which is the obligation due within one year, and Long-Term Capital Lease Obligation, which is the obligation due beyond one year. Capital Lease Obligation calculated as follows: <br><br><math xmlns=\"http://www.w3.org/1998/Math/MathML\" display=\"block\"><mtext>Capital Lease Obligation</mtext><mo>=</mo><mtext>Current Capital Lease Obligation</mtext><mo>+</mo><mtext>Long Term Capital Lease Obligation</mtext></math>" }, { "key": "NetTangibleAssets", "title": "NET_TANGIBLE_ASSETS", "spec": "The term net tangible assets refers to the total physical assets of a company minus all intangible assets and liabilities. In other words, net tangible assets focus on physical assets such as property, plant, and equipment (PP&E), as well as inventories and cash instruments. Physical assets are anything that is listed on a company's balance sheet while intangible assets are those without a physical form. A company's net tangible assets can help it secure financing and determine how much risk it carries. Net Tangible Assets calculated as follows: <br><br><math xmlns=\"http://www.w3.org/1998/Math/MathML\" display=\"block\"><mtext>Net Tangible Assets</mtext><mo>=</mo><mtext>Total Assets</mtext><mo>-</mo><mtext>Goodwill And Other Intangible Assets</mtext><mo>-</mo><mtext>Total Liabilities</mtext></math>", "ref": "https://www.investopedia.com/terms/n/nettangibleassets.asp" }, { "key": "WorkingCapital", "title": "WORKING_CAPITAL", "spec": "Working capital, also known as net working capital (NWC), is the difference between a company’s current assets—such as cash, accounts receivable/customers’ unpaid bills, and inventories of raw materials and finished goods—and its current liabilities, such as accounts payable and debts. It's a commonly used measurement to gauge the short-term health of an organization. Working capital calculated as follows: <br><br><math xmlns=\"http://www.w3.org/1998/Math/MathML\" display=\"block\"><mtext>Working Capital</mtext><mo>=</mo><mtext>Total Current Assets</mtext><mo>-</mo><mtext>Total Current Liabilities</mtext></math>", "ref": "https://www.investopedia.com/terms/w/workingcapital.asp" }, { "key": "InvestedCapital", "title": "INVESTED_CAPITAL", "spec": "Invested Capital refers to the total capital amount invested in a company's operations, including both debt and equity components. It represents the overall funding structure of the company, including investments from both debt and equity providers.. The formula for Invested Capital can be expressed as:<br><br><math xmlns=\"http://www.w3.org/1998/Math/MathML\" display=\"block\"><mtext>Invested Capital</mtext><mo>=</mo><mtext>Stockholders' Equity</mtext><mo>+</mo><mtext>Current Debt</mtext><mo>+</mo><mtext>Long Term Debt</mtext></math>", "ref": "https://www.investopedia.com/terms/i/invested-capital.asp" }, { "key": "TangibleBookValue", "title": "TANGIBLE_BOOK_VALUE", "spec": "Tangible book value (TBV) of a company is what common shareholders can expect to receive if a firm goes bankrupt—thereby forcing the liquidation of its assets at the book value price. Intangible assets, such as goodwill, are not included in tangible book value because they cannot be sold during liquidation. However, companies with high tangible book values tend to offer shareholders more downside protection in the case of bankruptcy. In general, Tangible book value (TBV) is equals Net Tangible Assets", "ref": "https://www.investopedia.com/terms/t/tbvps.asp" }, { "key": "TotalDebt", "title": "TOTAL_DEBT", "spec": "Total Debt refers to the total amount of debt that a company owes at a specific point in time, including both current liabilities and long-term liabilities. It represents the company's total obligations to external creditors. Total Debt calculated as follows: <br><br><math xmlns=\"http://www.w3.org/1998/Math/MathML\" display=\"block\"><mtext>Total Debt</mtext><mo>=</mo><mtext>Current Debt And Capital Lease Obligation</mtext><mo>+</mo><mtext>Long Term Debt And Capital Lease Obligation</mtext></math>" }, { "key": "NetDebt", "title": "NET_DEBT", "spec": "Net Debt refers to the total debt an entity owes minus its cash and cash equivalents. It's a measure of an entity's overall debt situation, accounting for its available cash reserves to repay debts. This metric is important for assessing financial health and liquidity, helping stakeholders understand how reliant an entity is on borrowed funds. Net Debt calculated as follows: <br><br><math xmlns=\"http://www.w3.org/1998/Math/MathML\" display=\"block\"><mtext>Net Debt</mtext><mo>=</mo><mtext>Total Debt</mtext><mo>-</mo><mtext>Cash And Cash Equivalents</mtext><mo>-</mo><mtext>Capital Lease Obligations</mtext></math>", "ref": "https://www.investopedia.com/terms/n/netdebt.asp" }, { "key": "ShareIssued", "title": "SHARE_ISSUED", "spec": "Share Issued refers to the total number of shares that a company has offered and sold to investors. This figure includes both common shares and preferred shares, if applicable. Share issued is an important metric for understanding the ownership structure of a company and how much equity has been raised through the issuance of shares.", "ref": "https://www.investopedia.com/terms/i/issuedshares.asp" }, { "key": "OrdinarySharesNumber", "title": "ORDINARY_SHARES_NUMBER", "spec": "Ordinary Shares Number refers to the total number of common shares issued by a company. These shares represent ownership in the company and typically carry voting rights at shareholder meetings. The number of ordinary shares issued is an essential metric for understanding the ownership structure and equity capitalization of a company.", "ref": "https://www.investopedia.com/terms/o/ordinaryshares.asp" }, { "key": "PreferredSharesNumber", "title": "PREFERRED_SHARES_NUMBER", "spec": "Preferred Shares Number refers to the total number of preferred shares issued by a company. Preferred shares are a type of equity security that usually entitles shareholders to fixed dividends and priority over common shareholders in the event of liquidation. The number of preferred shares issued is an important metric for understanding the capital structure and ownership rights within a company.", "ref": "https://www.investopedia.com/terms/p/preference-shares.asp" }, { "key": "TreasurySharesNumber", "title": "TREASURY_SHARES_NUMBER", "spec": "Treasury Shares Number refers to the total number of a company's own shares that it has repurchased and holds in its treasury. These shares are not outstanding and are not included in the calculation of earnings per share (EPS) or voting rights. Treasury shares may be reissued at a later date or canceled. They are often used for employee stock options, acquisitions, or to support the company's stock price.", "ref": "https://www.investopedia.com/terms/t/treasurystock.asp" } ] } }