Financials Glossary

Item ID Item Name Item Definition
1 Cost Of Revenues Excel Formula: IQ_COST_REV
Cost of Revenues [1] is a line item in the Standard template with the following components:
Cost of Goods Sold, Total [34]

Finance Div. Operating Exp. [51]
Insurance Division Operating Expenses [69]
Interest Expense (Finance Division) [50]
2 Depreciation & Amortization, Total - (IS) Excel Formula: IQ_DA
Depreciation & Amortization, Total - (IS) [2] is a summary line item in the Standard template with the following
components:
Depreciation & Amortization - (IS) [41]

Amortization of Goodwill and Intangible Assets - (IS) [31]
Impairment of Oil, Gas & Mineral Properties - (IS) [71]
4 EBT, Excl. Unusual Items Excel Formula: IQ_EBT_EXCL
EBT, Excl. Unusual Items [4] is a subtotal line item in the Standard template with the following components:
Operating Income [21]

Net Interest Expenses [368]
Other Non Operating Expenses, Total [371]
5 EBT, Excl. Unusual Items - (Template Specific) Excel Formula: IQ_EBT_EXCL_BNK, IQ_EBT_EXCL_INS, IQ_EBT_EXCL_UTI, IQ_EBT_EXCL_RE,
IQ_EBT_EXCL_FIN, IQ_EBT_EXCL_BR
EBT, Excl. Unusual Items - (Template Specific) [5] is a subtotal line item in the non-Standard templates with the
following components:
Banks template:
Total Revenues - (Bank Template) [365]
- Non Interest Expense, Total (Bank Template) [26]
Brokerage & Financial Services templates:

Operating Income - (Bank / Brok. / FS Template) [356]
Other Non Operating Expenses, Total - (Template Specific) [372]
Insurance template:
Operating Income [356]
Interest Expense, Total - (Template Specific) [13]
Real Estate and Utility templates:

Operating Income (REIT / Utility Template) [22]
Net Interest Expenses - (Template Specific) [369]
7 Earnings From Continuing Operations Excel Formula: IQ_EARNING_CO
Earnings From Continuing Operations [7] is a subtotal line item across all templates with the following components:
EBT Incl Non-recurring Items [139]

- Income Tax Expense [75]
Minority Interest in Earnings - (IS) [83]
8 Net EPS - Diluted Excel Formula: IQ_DILUT_EPS_INCL
Net EPS - Diluted [8] is a line item across all templates calculated using the following formula:
(Diluted Net Income [3522] + Earnings Of Discontinued Operations [40] + Extraordinary Item & Accounting Change
[42]) / Diluted Weighted Average Shares Outstanding [342]
Note:
1. This item is adjusted for historical stock splits
2. For multiple class companies, per share items are primary class equivalent, and for foreign companies listed in
Capital IQ as primary ADRs, per share items are ADR-equivalent
9 Net EPS - Basic Excel Formula: IQ_BASIC_EPS_INCL
Net EPS - Diluted [8] is a line item across all templates calculated using the following formula:
Net Income to Common Incl Extra Items [16] / Basic Weighted Average Shares Outstanding [3217]
Note:
10 Profit Excel Formula: IQ_GP
Profit [10] is a subtotal line item in the Standard template and is the (difference) between the following data items:
Total Revenues[28]
- Cost of Revenues [1]
11 Total Interest On Borrowings Excel Formula: IQ_INT_BORROW
Total Interest On Borrowings [11] is a line item in the Banks template with the following components:
Interest On Borrowings [204]

Interest Expense On FHLB Advances [206]
Interest Expense Others [207]
13 Interest Expense, Total - (Template Specific) Excel Formula: IQ_INT_EXP_INS, IQ_INT_EXP_UTI, IQ_INT_EXP_RE, IQ_INT_EXP_FIN, IQ_INT_EXP_BR
Interest Expense, Total - (Template Specific) [13] is a line item in the non-Standard templates (excl. Banks ) with the
Insurance, Utility and Real Estate templates:

Interest Expense [208]
Preferred Stock Dividend of Subsidiary [282]
Dividend on Trust Pref. Securities - (After Tax) [288]
Preferred Stock Dividend of Subsidiary - (After Tax) [284]
Dividend on Trust Pref. Securities [286]
Real Estate and Utility templates - additional components:

Debt Issuance Costs [133]
Financial Services and Brokerage templates:

Debt Issuance Costs - (FS / Brok Template) [382]
Dividend on Trust Pref. Securities - (After Tax) - (FS / Brok Template) [386]
Dividend on Trust Pref. Securities - (FS / Brok Template) [387]
Interest Expense - (FS / Brok Template) [392]
Preferred Stock Dividend of Subsidiary - (After Tax) - (FS / Brok Template) [388]
Preferred Stock Dividend of Subsidiary - (FS / Brok Template) [389]
15 Net Income - (IS) Excel Formula: IQ_NI
Net Income - (IS) [15] is a subtotal line item across all templates with the following components:
Standard template:
Earnings From Continuing Operations [7]
Earnings Of Discontinued Operations [40]
Extraordinary Item & Accounting Change [42] (Standard template)
non-Standard templates:
Earnings From Continuing Operations [7]
Earnings Of Discontinued Operations [40]
Extraordinary Item & Accounting Change - (Template Specific) [43]
16 Net Income to Common Incl Extra Items Excel Formula: IQ_NI_AVAIL_INCL
Net Income to Common Incl Extra Items [16] is a subtotal line item across all templates with the following components:
Net Income - (IS) [15]

- Preferred Dividend and Other Adjustments [97]
17 Net Interest Income - (Bank Template) Excel Formula: IQ_NET_INT_INC_BNK
Net Interest Income - (Bank Template) [17] is a subtotal line item in the banks template with the following components:
Interest Income, Total (Bank Template) [25]

- Interest Expense, Total (Bank Template) [24]
19 Unusual Items, Total Excel Formula: IQ_TOTAL_UNUSUAL
Unusual Items, Total [19] is a subtotal line item in the Standard template with the following components:
Merger & Restructuring Charges [363]

Impairment of Goodwill [209]
Gain (Loss) On Sale Of Assets [56]
Gain (Loss) On Sale Of Invest. [62]
Other Unusual Items, Total [374]
20 Unusual Items, Total - (Template Specific) Excel Formula: IQ_TOTAL_UNUSUAL_BNK, IQ_TOTAL_UNUSUAL_INS, IQ_TOTAL_UNUSUAL_UTI,
IQ_TOTAL_UNUSUAL_RE, IQ_TOTAL_UNUSUAL_FIN, IQ_TOTAL_UNUSUAL_BR
Unusual Items, Total - (Template Specific) [20] is a summary line item in the non-Standard templates with the following
components:
Gain (Loss) on Sale of Assets - (Template Specific) [57]

Merger & Restructuring Charges - (Template Specific) [367]
Other Unusual Items, Total - (Template Specific) [375]
21 Operating Income Excel Formula: IQ_OPER_INC
Operating Income [21] is a subtotal line item in the Standard template with the following components:
Total Revenues [28]

- Total Operating Expenses [373]
22 Operating Income (REIT / Utility Template) Excel Formula: IQ_OPER_INC_UTI, IQ_OPER_INC_RE
Operating Income (REIT / Utility Template) [22] is a subtotal line item in the Real Estate and Utility templates with the
Total Revenues - (Template Specific) [29]

- Total Operating Expenses - (Template Specific) [364]
23 Selling General & Admin Expenses, Total Excel Formula: IQ_SGA
Selling General & Admin Expenses, Total [23] is a summary line item in the Standard template with the following
components:
Selling General & Admin Expenses [102]

Exploration / Drilling Costs [49]
Stock-Based Compensation (IS) [101]
Provision for Bad Debts [95]
Pre-Opening Costs [96]
24 Interest Expense, Total (Bank Template) Excel Formula: IQ_INT_EXP_TOTAL
Interest Expense, Total (Bank Template) [24] is a summary line item in the banks template with the following
components:
Interest On Deposits [205]

Total Interest On Borrowings [11]
25 Interest Income, Total (Bank Template) Excel Formula: IQ_INT_INC_TOTAL
Interest Income, Total (Bank Template) [25] is a summary line item in the banks template with the following
components:
Interest Income On Loans [212]

Interest Income On Investments [76]
26 Non Interest Expense, Total (Bank Template) Excel Formula: IQ_NON_INT_EXP
Non Interest Expense, Total (Bank Template) [26] is a subtotal line item in the banks template with the following
components:
Compensation And Benefits [366]

Amort. of Goodwill & Intang. Assets [197]
Other Non Interest Expense, Total [377]
27 Non Interest Income, Total (Bank Template) Excel Formula: IQ_NON_INT_INC
Non Interest Income, Total (Bank Template) [27] is a summary line item in the banks template with the following
components:
Credit Card Fee [126]

Income (Loss) on Real Estate Property - (Income Block) [68]
Income (Loss) on Equity Invest. (Income Block) - (Bank Template) [152]
Gain (Loss) on Sale of Loans - (Revenue Block) - (Bank Template) [196]
Gain (Loss) on Sale of Assets - (Revenue Block) [55]
Gain (Loss) on Sale of Invest. & Securities - (Rev) [61]
Non Operating Income (Expenses) - (Income Block) - (Bank Template) [255]
Service Charges On Deposits [298]
Trust Income [338]
Total Mortgage Banking Activities [79]
Income From Trading Activities [337]
Total Other Non Interest Income [93]
28 Total Revenues Excel Formula: IQ_TOTAL_REV
Total Revenues [28] is subtotal line item in the Standard template with the following components:
Revenues [112]
Other Revenues, (Summary Subtotal) [357]
29 Total Revenues - (Template Specific) Excel Formula: IQ_TOTAL_REV_INS, IQ_TOTAL_REV_UTI, IQ_TOTAL_REV_RE, IQ_TOTAL_REV_FIN,
IQ_TOTAL_REV_BR
Total Revenues - (Template Specific) [29] is a subtotal line item in the non-Standard templates (excluding the banks
template) with the following components:
Brokerage and Financial Services templates:

Revenues Before Provision For Loan Losses [360]
Provision For Loan Losses - (Bank / Brok. / FS Template) [359]
Insurance template:
Premiums and Annuity Revenues [63]
Total Interest And Dividend Income [64]
Other Revenues, Total [358]
Real Estate template:

Rental Revenues [334]
Tenant Reimbursements [293]
Other Revenues, (Summary Subtotal) - (Template Specific) [358]
Utility template:
Revenues - (Utility Template) [410]
31 Amortization of Goodwill and Intangible Assets - (IS) Excel Formula: IQ_GW_INTAN_AMORT
Amortization of Goodwill and Intangible Assets - (IS) [31] is a line item in the Standard template with the following
components:
Amortization Of Goodwill [117]

Amortization Of Intangible Assets [121]
32 Asset Writedown Excel Formula: IQ_ASSET_WRITEDOWN
Asset Writedown [32] is a line item in the Standard template and represents the write down or impairment in the value
of tangible and intangible assets, when the market value or present value of future cash inflows is lower than the book
value at which the asset is carried in the balance sheet
This item includes:

Write down of intangible assets (like patents, copyrights etc.)
Provision for assets impairments
Write off of certain fixed assets
Write off of leasehold improvements
Fixed asset valuation charge
This item excludes:

Impairment or write down of goodwill
Impairment or write-off of inventory
Impairment or write down of investments
Impairment of oil and gas or mining properties
Impairment or write off of notes receivable
Asset write down or impairment charges in the course of merger/restructuring
Impairment loss or write off of fixed tangible and intangible assets held for sale
33 Asset Writedown - (Template Specific) Excel Formula: IQ_ASSET_WRITEDOWN_BNK, IQ_ASSET_WRITEDOWN_INS, IQ_ASSET_WRITEDOWN_UTI,

IQ_ASSET_WRITEDOWN_RE, IQ_ASSET_WRITEDOWN_FIN, IQ_ASSET_WRITEDOWN_BR
Asset Writedown - (Template Specific) [33] is a line item in the non-Standard templates and represents the write down
or impairment in the value of tangible and intangible assets, when the market value or present value of future cash
inflows is lower than the book value at which the asset is carried in the balance sheet
This item includes:

Write down of intangible assets (like patents, copyrights etc.)
Provision for assets impairments
Write off of certain fixed assets
Write off of leasehold improvements
Fixed asset valuation charge
This item excludes:

Impairment or write down of goodwill
Impairment or write-off of inventory
Impairment or write down of investments
Impairment of oil and gas or mining properties
Impairment or write off of notes receivable
Asset write down or impairment charges in the course of merger/restructuring
34 Cost of Goods Sold, Total Excel Formula: IQ_COGS
Cost of Goods Sold, Total [34] is a line item in the Standard template with the following components:
Amortization Of Deferred Charges [119]

Amortization of Deferred Policy Acquisition Costs [122]
Commissions [127]
Cost of Goods Sold [129]
Cost of Services Provided [130]
Deferred Policy Acquisition Costs [136]
Dividends to Policy Holders - Life Insurance [137]
Dividends to Policy Holders - P&C [138]
Fuel Expenses [171]
Fuel & Purchased Power - (Collected) [172]
Lease and Rent Expenses [235]
Non-Insurance Activities Expenses [247]
Policy Benefits - Accident &Health [271]
Policy Benefits - Life Insurance [272]
Life Reserve Transfers [273]
Policy Benefits - Other [274]
Policy Benefits - P&C Insurance [275]
Underwriting Costs [341]
Policy Benefits (Insurance & Annuity) [390]
Allowance for Inventory [394]
Policy Acquisition / Underwriting Costs [412]
Policy Acquisition Costs / Underwriting Costs - Other [413]
Cost of Sales [423]
Stock-Based Compensation COGS (Standard / REIT Template) [23512]
Operations And Maintenance [278]
Maintenance & Repair Expenses [24251]
Provision For Loan Losses - (Ins. / REIT / Utility Templates) [277]
This item excludes Excise Taxes Included in Sales (Revenue Breakup) [24309] and the corresponding supplemental
item [24311]
Also included in this Cost of Goods Sold, Total [34] are items relating to changes in inventory. The reason for including
these items is that normally a commercial entity which is dealing in goods and merchandise may have some amount of
inventory balance at the beginning and closing of the accounting period and these opening and closing inventory
amounts are adjusted while calculating Cost of Goods Sold, Total [34]. However some organizations may present the
net effect of opening and closing inventory as separate line items in the income statement. As a result the following
items are included in Cost of Goods Sold, Total [34] as well:
(Increase) / Decrease in Stock in Trade

(Increase)/decrease in project related work in progress
Change in inventories
Change in metal stocks
Variation in raw, accessory and ancillary materials and goods
(Increase)/decrease in finished and semi-finished stocks
(Increase)/Decrease in Software Projects in Progress
(Increase)/Decrease in WIP
Provision for loss on inventory and Inventory write-down are not included however.
35 Property Expenses Excel Formula: IQ_PROPERTY_EXP
Property Expenses [35] is a line item in the Real Estate template with the following components:
Cost of Goods Sold (As Presented) [129]

Insurance Expenses [409]
Excise Taxes Included in Sales [24309]
Excise Taxes Included in Sales (Supple) [24311]
This item excludes Excise Taxes Included in Sales (Revenue Breakup) [24309] and the corresponding supplemental
item [24311]
Also included in this Property Expenses [35] are items relating to changes in inventory. The reason for including these
items is that normally a commercial entity which is dealing in goods and merchandise may have some amount of
inventory balance at the beginning and closing of the accounting period and these opening and closing inventory
amounts are adjusted while calculating Cost of Goods Sold. However some organizations may present the net effect of
opening and closing inventory as separate line items in the income statement. As a result the following items are
included in Property Expenses [35] as well:

Provision for loss on inventory and Inventory write-down are not included however
36 Policy Acquisition / Underwriting Costs, Total Excel Formula: IQ_POLICY_COST
Policy Acquisition / Underwriting Costs, Total [36] is a line item in the Insurance template with the following
components:
Amortization of Deferred Policy Acquisition Costs [122]

Commissions [127]
Deferred Policy Acquisition Costs [136]
Underwriting Costs [341]
Policy Acquisition / Underwriting Costs [412]
Policy Acquisition Costs / Underwriting Costs - Other [413]
37 Cost of Services Provided, Total Excel Formula: IQ_COST_SERVICE, IQ_COST_SERVICE
Cost of Services Provided, Total [37] is a line item in the Bank and Financial Services templates with the following
components:

Cost of Services Provided [130]
Selling and Marketing Expenses [21561]
General and Administrative Expenses [21562]
Minimum Rental Expenses [24269]
Other Rental Expense [24467]
Net Rental Expense [24261]
Contingent Rentals [24265]
Sublease Income - Part of Rental Expenses [24273]
38 Currency Exchange Gains (Loss) Excel Formula: IQ_CURRENCY_GAIN
Currency Exchange Gains (Loss) [38] is a line item in the Standard template that represents the impact of foreign
currency exchange rate fluctuations on a company's financials.
This item includes:

Foreign currency fluctuation gains and losses
Gain or (loss) from foreign currency forward contracts
Gain or (loss) arising from translation of assets and liabilities denominated in foreign currencies to reporting currency
This item excludes:

Monetary variations
39 Currency Exchange Gains (Loss) - (Template Specific) Excel Formula: IQ_CURRENCY_GAIN_INS, IQ_CURRENCY_GAIN_UTI, IQ_CURRENCY_GAIN_RE,
IQ_CURRENCY_GAIN_FIN, IQ_CURRENCY_GAIN_BR
Currency Exchange Gains (Loss) - (Template Specific) [39] is a line item in the non-Standard templates (excluding the
banks template) that represents the impact of foreign currency exchange rate fluctuations on a company's financials.
This item includes:

Foreign currency fluctuation gains and losses
Gain or (loss) from foreign currency forward contracts
Gain or (loss) arising from translation of assets and liabilities denominated in foreign currencies to reporting currency
This item excludes:

Monetary variations
40 Earnings Of Discontinued Operations Excel Formula: IQ_DO
Earnings Of Discontinued Operations [40] is a line item across all templates with the following components:
Gain / (Loss) due to Discontinued Operations [25276]

Net Income from Discontinued Operations [25367]
41 Depreciation & Amortization - (IS) Excel Formula: IQ_DA_SUPPL
Depreciation & Amortization - (IS) [41] is a line item across all templates (excl. Banks) that represents the periodic non-
cash charges reported by the company in the Income Statement for allocating the purchase cost of the fixed assets
over its useful economic life. It includes charges for obsolescence and wear and tear of property and depletion
charges. Amortization of intangible assets may be included in this item, when it is not reported separately by the
company.
This item includes:

Depreciation and amortization
Depletion, depreciation and amortization
Amortization of capital assets
Amortization of film library
Amortization of property, plant and equipment
Provision for depreciation
Real estate depreciation
Vehicle depreciation and lease charges
Amortization of unproved properties
This item excludes:

Amortization of intangible assets
Amortization of goodwill
Write-off of fixed assets
Amortizations
Depreciation of deferred expenses
42 Extraordinary Item & Accounting Change Excel Formula: IQ_EXTRA_ACC_ITEMS
Extraordinary Item & Accounting Change [42] is a line item in the Standard template with the following components:
Cumulative Effect Of Accounting Changes [115]

Extraordinary Income (Loss) [140]
43 Extraordinary Item & Accounting Change - (Template Specific) Excel Formula: IQ_EXTRA_ACC_ITEMS_BNK, IQ_EXTRA_ACC_ITEMS_INS, IQ_EXTRA_ACC_ITEMS_UTI,
IQ_EXTRA_ACC_ITEMS_RE, IQ_EXTRA_ACC_ITEMS_FIN, IQ_EXTRA_ACC_ITEMS_BR
Extraordinary Item & Accounting Change - (Template Specific) [43] is a line item in the non-Standard templates with
the following components:
Cumulative Effect Of Accounting Change [115]

Extraordinary Income (Loss) [140]
46 (Income) Loss on Equity Invest. - (Revenue Block) Excel Formula: IQ_INC_EQUITY_REC_BNK
(Income) Loss on Equity Invest. - (Revenue Block) [46] is a line item in the banks template with the following
components:
After Tax (Income) Loss On Equity Investments [148]

(Income) Loss On Equity Invest. [151]
47 Income (Loss) On Equity Invest. Excel Formula: IQ_INC_EQUITY
Income (Loss) On Equity Invest. [47] is a line item in the Standard template.
This item includes:

Parent/Investor Company's share of earnings/profit derived from equity method of investments in affiliates/joint
ventures/partnership firms and unconsolidated subsidiaries.
Based on how the company reports, this item includes Income (Loss) On Equity Invest. before EBT [149] and after
EBT [148] as well as Equity Income included as part of the Non-Interest Income section or the Revenue section.
48 Income (Loss) on Equity Invest. - (Template Specific) Excel Formula: IQ_INC_EQUITY_INS, IQ_INC_EQUITY_UTI, IQ_INC_EQUITY_RE, IQ_INC_EQUITY_FIN,
IQ_INC_EQUITY_BR
Income (Loss) on Equity Invest. - (Template Specific) [48] is a line item in the non-Standard templates (excluding the
banks template).
This item includes:

Parent/Investor Company's share of earnings/profit derived from equity method of investments in affiliates/joint
ventures/partnership firms and unconsolidated subsidiaries.
Based on how the company reports, this item includes Income (Loss) On Equity Invest. before EBT [149] and after
EBT [148] as well as Equity Income included as part of the Non-Interest Income section or the Revenue section.
49 Exploration / Drilling Costs Excel Formula: IQ_EXPLORE_DRILL
Exploration / Drilling Costs [49] is a line item in the Standard and Utility templates.
Oil & Gas companies drill on proven or tested land for extracting crude oil, natural gases, etc. These drilling or
exploration costs are categorized as Exploration / Drilling Costs [49]. Sometimes the Company may not get any
excavation results and those expenses are treated as dry hole expenses. These are also categorized as Exploration /
Drilling Costs [49].
This item includes:

Exploration
Dry Hole
Exploration expenses, including dry holes
Oil and gas exploration
Petroleum exploration expenses, including exploratory dry holes
Exploratory dry hole costs
Leasehold exploration and carrying costs
Exploration costs-geological & geophysical
Lease abandonment [Exploration costs]
Write-off of Exploration cost
50 Interest Expense - Finance Division Excel Formula: IQ_FIN_DIV_INT_EXP
Interest Expense - Finance Division [50] is a line item in the Standard template that represents the interest expense
incurred by a company's finance division. Unlike interest expense incurred by non-finance divisions, this item is
considered an operating expense for the company and includes the following items:
Finance division interest expense, net

Finance division interest/(expense) income, net
Finance division interest expense and other
Finance division interest and financial charge
Finance division financial costs
Finance division net financial result
Finance division financial expense net
Finance division financial income (expense) and any other similar line item
51 Finance Div. Operating Exp. Excel Formula: IQ_FIN_DIV_EXP
Finance Div. Operating Exp. [51] is a line item in the Standard template with the following components:
Finance Division Allowance for Doubtful Debts

Finance Division Depreciation And Amortization
Finance Division Income (Loss) On Equity Invest.
Finance Division Gain (Loss) On Sale Of Assets
Finance Division Gain (Loss) On Sale Of Investments
Finance Division Interest Income
Finance Division Net Interest Income
Finance Division Non Operating Income Or Expenses
Finance Division Operating Expenses
Finance Division Other Income Or Expenses
Non-Recurring Operating Income Or Expenses
52 Finance Div. Revenues Excel Formula: IQ_FIN_DIV_REV
Finance Div. Revenues [52] is a line item in the Standard template with the following components:
Finance Division Other Revenues [167]

Finance Division Interest Income - (Rev) [304]
Finance Division Interest Income
55 Gain (Loss) on Sale of Assets - (Revenue Block) Excel Formula: IQ_GAIN_ASSETS_REV_BNK
Gain (Loss) on Sale of Assets - (Revenue Block) [55] is a line item in the Banks template that represents realized or
unrealized gains or losses on assets held that pertain to the core operation of the company and are recurring in nature.
This item includes both amounts disclosed in the non-interest income and non-interest expense section of a bank's
income statement
This item includes:

Gain or loss on sale of branch facilities and deposits
Gain or loss on sale of assets
Gain or loss on disposal of fixed assets
Gain or loss on sale of real estate held for sale
Gain or loss on sale of office premises
Gain or loss on sale of corporate aircraft
Gain or loss on sale of leasehold improvement
Gain or loss on sale of intangible assets (intellectual property, non-competing agreements, licenses, patents,
trademarks, technology rights, distribution rights, contract rights, franchise rights, lease rights, capitalized software
costs)
Gain or loss derived from partial sale of subsidiary
Gain or loss on stock issuance by subsidiary
Mark-down of investment in subsidiaries
56 Gain (Loss) On Sale Of Assets Excel Formula: IQ_GAIN_ASSETS
Gain (Loss) On Sale Of Assets [56] is a line item in the Standard template that represents unusual gain or loss on sale
of assets or a business. This item includes both amounts disclosed as unusual and amounts disclosed as revenue
components reclassified as non-recurring and not pertaining to the core operation of the company.
This item includes:

Gain or loss on sale of property, plant and equipment
Gain or loss on sale of real estate held for investment
Gain or loss on sale of interest in subsidiary
Gain or loss on issue of stock by subsidiary
Gain or loss on sale of operating facility
Gain or loss on sale of product line
Gain or loss on sale of business, subsidiary, operations, division, segment, product line
Write-off of investment in subsidiaries
Unusual capital gains or losses
costs, etc)
Gain or loss on sale of investment properties
57 Gain (Loss) on Sale of Assets - (Template Specific) Excel Formula: IQ_GAIN_ASSETS_BNK, IQ_GAIN_ASSETS_INS, IQ_GAIN_ASSETS_UTI, IQ_GAIN_ASSETS_RE,
IQ_GAIN_ASSETS_FIN, IQ_GAIN_ASSETS_BR
Gain (Loss) on Sale of Assets - (Template Specific) [57] is a line item in the non-standard template that represents
unusual gain or loss on sale of assets or a business. This item includes both amounts disclosed as unusual as well as
amounts disclosed as revenue components reclassified as non-recurring and not pertaining to the core operation of the
company.
This item includes:

Gain or loss on sale of property, plant and equipment
Gain or loss on sale of real estate held for investment
Gain or loss on sale of interest in subsidiary
Gain or loss on issue of stock by subsidiary
Gain or loss on sale of operating facility
Gain or loss on sale of product line
Gain or loss on sale of business, subsidiary, operations, division, segment, product line
Write-off of investment in subsidiaries
Unusual capital gains or losses
costs, etc)
Gain or loss on sale of investment properties
60 Gain (Loss) on Sale of Investments - (Template Specific) Excel Formula: IQ_GAIN_INVEST_BNK, IQ_GAIN_INVEST_INS, IQ_GAIN_INVEST_UTI, IQ_GAIN_INVEST_RE,
IQ_GAIN_INVEST_FIN, IQ_GAIN_INVEST_BR
Gain (Loss) on Sale of Investments - (Template Specific) [60] is a line item in the Standard template that represents
any realized or unrealized gain or loss on marketable securities or investments in joint ventures, affiliates, partnerships,
unconsolidated subsidiaries. This item includes both amounts disclosed as unusual and amounts disclosed as revenue
components reclassified as non-recurring and not pertaining to the core operation of the company
This item includes:

Write down of marketable securities and other investments
Gain or loss from sale/write-off/impairment of investments in joint ventures, affiliates and unconsolidated subsidiaries
Gain or loss on sale of warrants
Gain or loss on stock issued by an affiliate, joint ventures and unconsolidated subsidiaries
Gain or loss on sale of loans for non-financial companies
Gain or loss on sale of trading securities
Impairment of investments
Gain or loss on sale of notes receivable
Gain on de-mutualization
Realized gains on disposition of equities
This item excludes:

Write-down of notes receivable
Write-off / impairment of investment in subsidiaries
Gain or loss derived from full/partial sale of subsidiary
Gain or loss on stock issued by subsidiary
61 Gain (Loss) on Sale of Invest. & Securities - (Rev) Excel Formula: IQ_GAIN_INVEST_REV_BNK
Gain (Loss) On Sale Of Investments and Securities (Rev) [61] is a line item in the Banks template that represents
realized or unrealized gains or losses on investments held that pertain to the core operation of the company and are
recurring in nature. This item includes both amounts disclosed in the non-interest income and non-interest expense
section of a bank's income statement:
This item includes:

Mark-down of marketable securities and other investments
Gain or loss from sale or write-off or impairment of investments in joint ventures, affiliates, unconsolidated subsidiaries
Investment securities gains and losses
Net gain or loss on sales of securities
Gain or loss on mortgage-backed securities
Gain or loss on sale and write-down of investment securities
Net gain or loss on sales and redemption of securities and other assets
Unrealized gain or loss on securities held for sale
Venture capital securities transactions
Write-off of securities held to maturity
62 Gain (Loss) On Sale Of Investments Excel Formula: IQ_GAIN_INVEST
Gain (Loss) On Sale Of Investments [62] is a line item in the Standard template that represents any realized or
unrealized gain or loss on marketable securities or investments in joint ventures, affiliates, partnerships,
unconsolidated subsidiaries. This item includes both amounts disclosed as unusual and amounts disclosed as revenue
components reclassified as non-recurring and not pertaining to the core operation of the company
This item includes:

Gain or loss from sale/write-off/impairment of investments in joint ventures, affiliates and unconsolidated subsidiaries
Gain or loss on sale of loans for non-financial companies
Gain or loss on sale of trading securities
Impairment of investments
Gain or loss on sale of notes receivable
Gain on de-mutualization
Realized gains on disposition of equities
This item excludes:

Write-off / impairment of investment in subsidiaries
Gain or loss derived from full/partial sale of subsidiary
63 Premiums and Annuity Revenues Excel Formula: IQ_PREMIUMS_ANNUITY_REV
Premiums and Annuity Revenues [63] is a line item in the Insurance template with the following components:
Accident and Health Premiums Earned [118]

Other Premiums Earned [198]
Life Insurance Premiums Earned [233]
Property & Casualty Premiums Earned [276]
Insurance And Annuity Revenues [414]
64 Total Interest And Dividend Income Excel Formula: IQ_INT_DIV_INC
Total Interest And Dividend Income [64] is a line item in the Insurance template with the following components:
Interest and Dividend Income Corporate Segment [202]

Interest and Dividend Income Other than Corporate Segment [203]
65 Interest And Investment Income Excel Formula: IQ_INTEREST_INVEST_INC
Interest and Investment Income [65] is a line item in the Standard template with the following components:
Interest and Dividend Income [200]

Interest and Investment Income - (Expense Block) [210]
Additionally, based on information provided in the filings it is determined whether this item is part of operating or non
operating income
66 Interest and Investment Income - (Template Specific) Excel Formula: IQ_INT_INC_UTI, IQ_INT_INC_RE
Interest and Investment Income [66] is a line item in the Real Estate and Utility templates that represents the Interest &
Investment Income derived from investment activities carried on by the company with the following components:
Interest And Dividend Income [200]

Interest and Investment Income - (Template Specific) [210]
Additionally, based on the information provided in the filings it is determined whether these this income is part of
operating revenues or non operating revenues. If the income is not part of operating revenue then the line item is
collected as part of the expenses section as Interest and Investment Income [66].
67 (Income) Loss on Real Estate Property - (Expense Block) Excel Formula: IQ_INC_REAL_ESTATE_REC
(Income) Loss on Real Estate Property - (Expense Block) [67] is a line item in the Banks template with the following
components:
(Income) Loss On Foreclosed Properties [219]

(Income) Loss on Real Estate Held for Investment - Expense [220]
This item is included within Non Interest Expense, Total (Bank Template) [26]
68 Income (Loss) on Real Estate Property - (Income Block) Excel Formula: IQ_INC_REAL_ESTATE_REV
Income (Loss) on Real Estate Property - (Income Block) [68] is a line item in the Banks template with the following
components:
Income (Loss) on Real Estate Held for Investment - Income [221]

Income (Loss) From Foreclosed Properties - (Rev) [222]
This item is included within Non Interest Income, Total (Bank Template) [27]
69 Insurance Division Operating Expenses, Total Excel Formula: IQ_INS_DIV_EXP
Insurance Division Operating Expenses, Total [69] is a line item in the Standard template with the following
components:
Insurance Division Gain (Loss) On Sale Of Assets [223]

Insurance Division Gain (Loss) On Sale Of Investments [224]
Insurance Division Non Operating Income Or Expenses [225]
Insurance Division Operating Expenses [226]
Insurance Division Other Income Or Expenses [227]
Insurance Division Policy Benefits [228]
70 Insurance Division Revenues Excel Formula: IQ_INS_DIV_REV
Insurance Division Revenues [70] is a line item in the Standard template with the following components:
Insurance Division Premiums [229]

Insurance Division Other Revenues [230]
71 Impairment of Oil, Gas & Mineral Properties - (IS) Excel Formula: IQ_IMPAIR_OIL
Impairment of Oil, Gas & Mineral Properties - (IS) [71] is an item in the Standard template
This item includes:

Proved property impairment
Impairment loss on mining properties
Impairment of assets and operating leases
Provision for impairment of oil and gas properties
Impairment of assets
Impairments related to international properties
Write-down of oil and gas properties
Impairment of Oil, Gas & Mineral Properties - (IS) [71] is shown only when the company is impairing its properties like
mines, quarries, oil fields, or other mining and oil & gas related properties. When the company writes off its equipment
or other fixed assets like mining equipment, drilling/exploring equipment, furniture & fixtures etc., it is categorized as
Asset Writedown [32] and not Impairment of Oil, Gas & Mineral Properties - (IS) [71]]
72 In Process R&D Expenses Excel Formula: IQ_IPRD
In Process R&D Expenses [72] is a line item across all templates
This Item Includes:

Purchase of in-process technology
Write-Off Purchased Research And Development
In-process research and development
Charge for acquired in-process technology
Write-down of acquired technology
Charge for purchased in-process product development
Note:
If the line item is given after EBT (Earnings Before Tax), the item is collected as In-Process Research and
Development After Tax.
73 Insurance Settlements Excel Formula: IQ_INS_SETTLE
Insurance Settlements [73] is a line item in the Standard template that represents the proceeds from insurance claims,
received by a company from its insurance carrier that are recognized as insurance settlements
This item includes:

Insurance settlements
Insurance recoveries
Insurance claims
Insurance proceeds
Business interruption proceeds
Insurance deductibles
Insurance reimbursement for litigation expenses
This item excludes:

Insurance expenses/costs/premiums
Settlement income from insurance carrier
74 Insurance Settlements (Template Specific) Excel Formula: IQ_INS_SETTLE_BNK, IQ_INS_SETTLE_INS, IQ_INS_SETTLE_UTI, IQ_INS_SETTLE_RE,
IQ_INS_SETTLE_FIN, IQ_INS_SETTLE_BR
Insurance Settlements - (Template Specific) [74] is a line item in the non-Standard templates that represents the
proceeds from insurance claims, received by a company from its insurance carrier that are recognized as insurance
settlements
This item includes:

Insurance recoveries
Insurance claims
Insurance proceeds
Business interruption proceeds
Insurance deductibles
Insurance reimbursement for litigation expenses
This item excludes:

Insurance expenses/costs/premiums
Settlement income from insurance carrier
75 Income Tax Expense Excel Formula: IQ_INC_TAX
Income Tax Expense [75] is a line item across all templates that represents Income Tax on the profits earned during a
particular period or financial year to the government.
This item also includes Investment Tax Credit [24313]
76 Interest Income On Investments Excel Formula: IQ_INT_INC_INVEST
Interest Income On Investments [76] is a line item in the Banks template with the following components:
Interest Income On Deposits [213]

Interest Income On Federal Funds [214]
Interest Income On Mortgage Securities [215]
Interest Income On Others [216]
Interest Income On Securities [217]
Interest Income On Trading Assets [218]
77 Legal Settlements Excel Formula: IQ_LEGAL_SETTLE
Legal Settlements [77] is a line item in the Standard template that represents costs incurred in legal disputes or
receipts from legal settlements received by the company and reflected on the income statement. Provision for pending
legal disputes or reversals of previously provided provision for settlements are also categorized as Legal Settlements
[77]
This item includes:

Gain on settlement of litigation
Litigation settlements
Legal cost recoveries (expenses)
Lawsuit settlement
Adjustment to provision for settlement of litigation
Assessment of jury award
Patent Infringements
Anti-trust claims
Asbestos related charges
Stock issued for litigation settlement
Settlement income from litigation with Insurance carrier
This item excludes Master Settlement Agreement (MSA) expenses incurred by tobacco companies
78 Legal Settlements (Template Specific) Excel Formula: IQ_LEGAL_SETTLE_BNK, IQ_LEGAL_SETTLE_INS, IQ_LEGAL_SETTLE_UTI,

IQ_LEGAL_SETTLE_RE, IQ_LEGAL_SETTLE_FIN, IQ_LEGAL_SETTLE_BR
Legal Settlements (Template Specific) [78] is a line item in the non-Standard templates that represents costs
incurred in legal disputes or receipts from legal settlements received by the company and reflected on the income
statement. Provision for pending legal disputes or reversals of previously provided provision for settlements are also
categorized as Legal Settlements [78]
This item includes:

Gain on settlement of litigation
Legal cost recoveries (expenses)
Lawsuit settlement
Adjustment to provision for settlement of litigation
Assessment of jury award
Patent Infringements
Anti-trust claims
Asbestos related charges
Stock issued for litigation settlement
Settlement income from litigation with Insurance carrier
This item excludes Master Settlement Agreement (MSA) expenses incurred by tobacco companies
79 Total Mortgage Banking Activities Excel Formula: IQ_MORT_BANK_ACT
Total Mortgage Banking Activities [79] is a line item in the Banks template with the following components:
Mortgage Banking [241]

Mortgage Banking Activities [240].
80 Merger & Related Restructuring Charges Excel Formula: IQ_MERGER
Merger & Related Restructuring Charges [80] is a line item in the Standard template that represents merger and
acquisition charges
This item includes:

Transaction costs
Legal, advisory, investment banking and accounting fees
Employee termination or severance costs
Write down and /or disposal of surplus assets
Charges to eliminate duplicate facilities
Integration or consolidation costs
Restructuring charges
Transition costs
Plant closure or exit costs
Relocation costs
Income (expense) from terminated mergers
This item excludes:

Internal restructuring costs not relating to merger or acquisition
Policy acquisition costs in Insurance companies
81 Total Merger & Related Restructuring Charges Excel Formula: IQ_MERGER_BNK, IQ_MERGER_INS, IQ_MERGER_UTI, IQ_MERGER_RE, IQ_MERGER_FIN,
IQ_MERGER_BR
Merger & Related Restructuring Charges [81] is a line item in the non-Standard template that represents merger and
acquisition charges
This item includes:

Transaction costs
Legal, advisory, investment banking and accounting fees
Employee termination or severance costs
Write down and /or disposal of surplus assets
Charges to eliminate duplicate facilities
Integration or consolidation costs
Restructuring charges
Transition costs
Plant closure or exit costs
Relocation costs
Income (expense) from terminated mergers
This item excludes:

Internal restructuring costs not relating to merger or acquisition
Policy acquisition costs in Insurance companies
82 Interest Expense, Total Excel Formula: IQ_INTEREST_EXP
Interest Expense, Total [82] is a line item in the Standard template with the following components:
Debt Issuance Costs [133]

Interest Expense [208]
Preferred Stock Dividend of Subsidiary [282]
After Tax portion of Pref. Stock Dividend of Subsidiary [284]
Dividend on Trust Pref. Securities [286]
After Tax portion Dividend on Trust Pref. Securities [288]
83 Minority Interest in Earnings - (IS) Excel Formula: IQ_MINORITY_INTEREST_IS
Minority Interest in Earnings - (IS) [83] is a line item across all templates with the following components:
Pre-Tax Minority Interest [246]

After Tax Minority Interest [245]
84 Non Operating (Income) Expenses - (Bank Template) Excel Formula: IQ_NON_OPER_EXP
Non Operating (Income) Expenses - (Bank Template) [84] is a line item in the Banks template with the following
components:
Non Operating (Income) Expenses - (Expense Block) - (Bank Template) [253]

Preferred Stock Dividend of Subsidiary - (Bank Template) [283]
Dividend on Trust Pref. Securities - (Bank Template) [287]
85 Other Non Operating Income (Expenses) Excel Formula: IQ_OTHER_NON_OPER_EXP_SUPPL
Other Non Operating Income (Expenses) [85] is a line item in the Standard template:
This item includes:

Royalty Income (Expense) [295]
Contributions to charitable foundations etc.
Spin-off costs
Recapitalization costs
Income from settlement of liabilities, debt etc.
Non-competing agreement income
Bankruptcy losses
Rental income (other than in Real Estate template companies)
Management fee income (other than in Real Estate template companies)
Factoring costs
Gain or loss on sale of accounts receivable
Bank charges
Other non-operating expenses
Other non-operating income
Miscellaneous income or expense
This item excludes:

Income or expense specified as unusual, special or non-recurring
Income or expense from terminated mergers
Other operating income or expense
86 Other Non Operating Income (Expenses) - (Template Specific) Excel Formula: IQ_OTHER_NON_OPER_EXP_SUPPL_INS, IQ_OTHER_NON_OPER_EXP_SUPPL_UTI,
IQ_OTHER_NON_OPER_EXP_SUPPL_RE, IQ_OTHER_NON_OPER_EXP_SUPPL_FIN,
IQ_OTHER_NON_OPER_EXP_SUPPL_BR
Other Non Operating Income (Expenses) - (Template Specific) [86] is a line item in the non-Standard templates (excl.
Banks):
This item includes:

Royalty Income (Expense) [295]
Contributions to charitable foundations etc.
Spin-off costs
Recapitalization costs
Income from settlement of liabilities, debt etc.
Non-competing agreement income
Bankruptcy losses
Rental income (other than Real Estate template companies)
Management fee income (other than in Real Estate template companies)
Factoring costs
Gain or loss on sale of accounts receivable
Bank charges
Other non-operating expenses
Other non-operating income
Miscellaneous income or expense
This item excludes:

Income or expense specified as unusual, special or non-recurring
Income or expense from terminated mergers
Other operating income or expense
Financial Services template - additional components:

Interest And Dividend Income [200]
Gain (Loss) on sale of loans and receivables that are non-operating in nature.
Brokerage template - additional component:

Interest and dividend income that is non-operating in nature.
87 Other Unusual Items Excel Formula: IQ_OTHER_UNUSUAL_SUPPL
Other Unusual Items [87] is a line item in the Standard template that represents any values not classified as any of the
other unusual line items in the Standard template
This item includes:

Forgiveness of Debt [173]
Non Recurring Charges [258]
Special Charges [297]
Unusual Charges [340]
Write-off Of Notes Receivable [344]
88 Other Unusual Items - (Template Specific) Excel Formula: IQ_OTHER_UNUSUAL_SUPPL_BNK, IQ_OTHER_UNUSUAL_SUPPL_INS,

IQ_OTHER_UNUSUAL_SUPPL_UTI, IQ_OTHER_UNUSUAL_SUPPL_RE, IQ_OTHER_UNUSUAL_SUPPL_FIN,
IQ_OTHER_UNUSUAL_SUPPL_BR
Other Unusual Items - (Template Specific) [88] is a line item in the non-Standard templates that represents any values
not classified as any of the other unusual line items in the non-Standard templates
This item includes:

Forgiveness of Debt [173]
Non Recurring Charges [258]
Special Charges [297]
Unusual Charges [340]
Write-off Of Notes Receivable [344]
89 Other Operating Expenses - (Template Specific) Excel Formula: IQ_OTHER_OPER_SUPPL_INS, IQ_OTHER_OPER_SUPPL_UTI, IQ_OTHER_OPER_SUPPL_RE,
IQ_OTHER_OPER_SUPPL_FIN, IQ_OTHER_OPER_SUPPL_BR
Other Operating Expenses - (Template Specific) [89] is a line item in the non-Standard templates (excl. Banks) with the
Other Operating Expenses [260]

Real Estate template - additional components:

Salaries And Other Employee Benefits [153]
Insurance template - additional components:

Utility template - additional components:

Cost of Sales [423]
- Excise Taxes Included in Sales (Revenue Breakup) [24309]
Also included in the Utility template are items relating to changes in inventory. The reason for including these items is
that normally a commercial entity which is dealing in goods and merchandise may have some amount of inventory
balance at the beginning and closing of the accounting period and these opening and closing inventory amounts are
adjusted while calculating Cost of Goods Sold. However some organizations may present the net effect of opening and
closing inventory as separate line items in the income statement. As a result the following items are included in the
Utility template as well:

Provision for loss on inventory and Inventory write-down are not included however.
90 Other Revenues, Total Excel Formula: IQ_OTHER_REV_SUPPL
Other Revenues, Total [90] is a line item in the Standard template with the following components:
Other Revenues [261]

Income (Loss) on Equity Invest. - (Revenue Block) [302]
Other Income (Expenses) - (Revenue Block) [327]
Reinsurance Income or Expense - (Rev) [332]
If other income is operating in nature, but not related to the Company's main or ancillary revenue generating activities,
then these line items will be categorized in the operating expense section as opposed to the Revenue section of the
statement. Additionally, if in the revenue section of the income statement there is a line item such as 'Other income' or
'Other operating income' then this item will be collected as Other Income and included within the non-operating
expense section.
Lastly, for Income (Loss) On Equity Invest. (Rev) [302] to be collected as part of Other Revenues, Total [90], the
Company must have an investment segment and the Company's Associate/Joint Venture businesses should match
with the Company's business.
91 Other Revenues, Total - (Template Specific) Excel Formula: IQ_OTHER_REV_SUPPL_INS, IQ_OTHER_REV_SUPPL_UTI, IQ_OTHER_REV_SUPPL_RE,
IQ_OTHER_REV_SUPPL_FIN, IQ_OTHER_REV_SUPPL_BR
Other Revenues, Total - (Template Specific) [91] is a line item in the non-Standard templates with the following
components:
Other Income (Expenses) - (Revenue Block) [327]

Other Revenues [261]
Income (Loss) on Equity Invest. - (Revenue Block) [302]
Reinsurance Income or Expense - (Rev) [332]
If other income is operating in nature but not related to the Company's main or ancillary revenue generating activities,
then these line items will be categorized in the operating expense section as opposed to the Revenue section of the
statement. Additionally, if in the revenue section of the income statement there is a line item such as 'Other income' or
'Other operating income' then this item will be collected as Other Income and included within the non-operating
expense section.
For Income (Loss) On Equity Invest. (Rev) [302] to be included as part of Other Revenues, Total [90], the Company
must have an investment segment and the Company's Associate/Joint Venture businesses should match with the
Company's business. For the Real Estate template the only the second condition, "Company's Associate/Joint
Venture businesses should match with the Company's business", must exist to for Income (Loss) On Equity Invest.
(Rev) [302] to be classified as part of Other Revenues, Total [90].

Royalty Income - (Rev) [333]
Real Estate template - additional template:

Royalty Income (Rev) [333]
Excise Taxes Excluded from Sales [24305].
- Excise Taxes Included in Sales (Supple) [24311]

Income On Mortgage Securities [215]
Property Management Fee [244]
Brokerage template - additional components:

Credit Card Fee (Bank Template) [126]
92 Total Other Non Interest Expense Excel Formula: IQ_OTHER_NON_INT_EXP
Total Other Non Interest Expense [92] is an item in the Banks template with the following components:
Foreign Exchange (Gain) Loss - Expense [169]

Accounts Receivable Written-Off [24301]
Payroll Taxes [24317]
Other Non-Income Tax [24321]
Other Non-Interest Expense [262]
93 Total Other Non Interest Income Excel Formula: IQ_OTHER_NON_INT_INC
Total Other Non Interest Income [93] is a line item in the Banks template with the following components:
Fees and Other Income [168]

Foreign Exchange Gain (Loss) - Income [170]
Underwriting & Investment Banking Fee [199]
Loan Origination Revenue [234]
Loan Servicing Revenue [237]
All other recurring items within Non-Interest Income, which cannot be classified under any existing Non-Interest
Income categories.
94 Policy Benefits Excel Formula: IQ_POLICY_BENEFITS
Policy Benefits [94] is a line item in the Insurance template with the following components:
Dividends to Policy Holders - Life Insurance [137]

Dividends to Policy Holders - P&C [138]
Policy Benefits - Accident &Health [271]
Policy Benefits - Life Insurance [272]
Life Reserve Transfers [273]
Policy Benefits - Other [274]
Policy Benefits - P&C Insurance [275]
Policy Benefits (Insurance & Annuity) [390]
95 Provision for Bad Debts Excel Formula: IQ_PROV_BAD_DEBTS
Provision for Bad Debts [95] is a line item found across all templates (excl. Banks)
This data item represents the provision recorded by the Company based on the doubtful receipt of some trade
receivables (receivables, which are formed through credit sales). This includes
any write off of bad debts or provision for bad debts as well as any recovery of bad debts previously written off.
Provision for Bad Debts [95] also includes Accounts Receivable Written-Off, which represents items that are
unrecoverable from customers and which are to be written-off during the period.
This item includes:

Bad debts written-off
Deductions from allowance for doubtful accounts
Deductions from uncollected accounts
Finance receivable allowance written off during the year etc.
This item excludes:

Bad debt allowance created during the year
Allowance for doubtful accounts
Allowance relating to discounts and sales returns etc.
Additionally values related to discontinued operations not included Accounts Receivable Written-Off.
96 Pre-Opening Costs Excel Formula: IQ_PRE_OPEN_COST
Pre-Opening Costs [96] is a line item in the Standard, Real Estate and Utility templates, which represents the
expenses incurred by a company before starting the business or product. Generally these expenses are disclosed as
Pre-Opening or Start-up costs.
97 Preferred Dividend and Other Adjustments Excel Formula: IQ_PREF_DIV_OTHER
Preferred Dividend and Other Adjustments is a line item across all templates with the following components:
Net Income Allocable to General Partner [249]

Other Adjustments to Net Income [259]
Premium on Redemption of Pref. Stock [279]
Preferred Stock Dividend [280]
Other Pref. Stock Adjustments [281]
Banks template - components excluded:

Net Income Allocable to General Partner [249]
98 Restructuring Charges Excel Formula: IQ_RESTRUCTURE
Restructuring Charges [98] is a line item in the Standard template that represents costs related to restructuring
activities, realignment of business strategy, streamlining of operations and cost cutting initiatives.
This item includes:

Asset write downs or impairment charges in the course of restructuring
Gain (loss) on sale of assets and businesses in the course of restructuring
Employee severance, lease termination, office relocation costs etc.
Facility or store closing costs
This item excludes:

Write down of investments in the course of restructuring
Reorganization charges as a result of Chapter 11 filing
Restructuring costs related to a merger or acquisition
99 Restructuring Charges - (Template Specific) Excel Formula: IQ_RESTRUCTURE_BNK, IQ_RESTRUCTURE_INS, IQ_RESTRUCTURE_UTI,

IQ_RESTRUCTURE_RE, IQ_RESTRUCTURE_FIN, IQ_RESTRUCTURE_BR
Restructuring Charges - (Template Specific) [99] is a line item in the non-Standard templates that represents costs
related to restructuring activities, realignment of business strategy, streamlining of operations and cost cutting
initiatives.
This item includes:

Asset write downs or impairment charges in the course of restructuring
Gain (loss) on sale of assets and businesses in the course of restructuring
Employee severance, lease termination, office relocation costs etc.
Facility or store closing costs
This item excludes:

Write down of investments in the course of restructuring
Reorganization charges as a result of Chapter 11 filing
Restructuring costs related to a merger or acquisition
100 R&D Expenses Excel Formula: IQ_RD_EXP
R&D Expenses [100] is an item in the Standard and Utility templates and represents the following costs incurred by the
following activities, which can occur in-house or be undertaken at leading universities and outside research facilities:
Development of a new product

Innovation relating to technology formulation
Process development
The process undertaken in upgrading the existing product or service line
This items also includes Stock-Based Compensation R&D [23518]
This item includes:

Research and development
Research and development - related party
Product development
Investment tax credits
Engineering and product development expense
Product and content development expenses
Technology and development
Software development costs, net
Product testing and government grants, net
Regulatory and clinical
Clinical trials
Media project development
Amortization - research and development
Recovery of research and development costs
This item excludes:

Capitalized development
Customer funded development
Government assistance
Research tax credits
Note: For companies where R&D is the main line of business research and development expenses will be classified as
Cost of Goods Sold [129]
101 Stock-Based Compensation (IS) Excel Formula: IQ_STOCK_BASED
Stock-Based Compensation (IS) [101] is a line item across all templates that represents stock based compensation
that is not allocated to Cost of Goods Sold, General and Administration, Sales and Marketing or R&D Expenses. In
certain cases where the company discloses stock-based compensation as senior management compensation, such
stock based compensation will be collected as Stock-Based Compensation SG&A Exp. [23515] even if the company
does not directly allocate the value as such.
102 Selling General & Admin Expenses Excel Formula: IQ_SGA_SUPPL
Selling General & Admin Expenses, Total [102] is a line item in the Standard template with the following components:
Equipment Expense [147]

Occupancy Expense [250]
Stock-Based Compensation SG&A Exp. [23515]
Lease and Rent Expenses - (Insurance Template) [236]
Selling General & Admin Expenses - (REIT / Utility Template) [299]
103 Selling General & Admin Expenses, Total - (Template Specific) Excel Formula: IQ_SGA_BNK, IQ_SGA_INS, IQ_SGA_UTI, IQ_SGA_RE
Selling General & Admin Expenses, Total - (Template Specific) [103] is a line item in the Banks, Insurance, Real
Estate and Utility templates with the following components:

Selling General & Admin Expenses - (REIT / Utility Template) [299]
Stock-Based Compensation SG&A Exp. [23515]

Lease and Rent Expenses - (Insurance Template) [236]
Insurance/Utility/Real Estate templates - components excluded:

Utility/Real Estate templates - component excluded:

104 Gain (Loss) on Sale of Assets, Total (Rev) Excel Formula: IQ_GAIN_ASSETS_REV
Gain (Loss) on Sale of Assets, Total (Rev) [104] is a line item in the Standard template that represents gain or loss on
sale of assets as a recurring component of a company's revenue. This item includes both amounts disclosed as
revenue components and amounts disclosed outside the revenue block but reclassified as recurring and components
of revenue.
This item includes:

Gain or loss from sale of plant, property and equipment
Gain or loss from sale of leasehold improvement
Gain or loss on sale of intangible assets (intellectual property, non-compete agreements, licenses, patents,
costs)
Gain or loss on sale of real estate
Provision for loss on sale of fixed assets
Impairment loss or write off of tangible and intangible assets held for sale
Gain or loss on sale of business, operation, division, segment, product line etc.
This item excludes:

Gain or loss on sale of investments whether such investments are in affiliates, or unconsolidated subsidiary or any
other marketable security
Write off or impairment of tangible and intangible fixed assets
105 Gain (Loss) on Sale of Assets, Total (Rev) - (Template Specific) Excel Formula: IQ_GAIN_ASSETS_REV_INS, IQ_GAIN_ASSETS_REV_UTI, IQ_GAIN_ASSETS_REV_RE,
IQ_GAIN_ASSETS_REV_FIN, IQ_GAIN_ASSETS_REV_BR
Gain(Loss) on Sale Of Assets (Rev) [105] is a line item in the non-Standard templates that represents gain or loss on
sale of assets as a recurring component of a company's revenue. This item includes both amounts disclosed as
revenue components and amounts disclosed outside the revenue block but reclassified as recurring and components
of revenue.
This item includes:

Gain or loss from sale of plant, property and equipment
Gain or loss on sale of intangible assets (intellectual property, non-compete agreements, licenses, patents,
costs)
Gain or loss on sale of real estate
Impairment loss or write off of tangible and intangible assets held for sale
Gain or loss on sale of business, operation, division, segment, product line etc.
This item excludes:

Gain or loss on sale of investments whether such investments are in affiliates, or unconsolidated subsidiary or any
other marketable security
Write off or impairment of tangible and intangible fixed assets
106 Gain (Loss) on Sale of Investment, Total (Rev) Excel Formula: IQ_GAIN_INVEST_REV
Gain(Loss) on Sale Of Investments (Rev) [106] is a line item in the Standard template that represents realized or
unrealized gain or loss on investments as a recurring component of a company's revenue. This item includes both
amounts disclosed as revenue components and amounts disclosed outside the revenue block but reclassified as
recurring and components of revenue.
This item includes:

Gain or loss from sale of investments in joint ventures, affiliates, unconsolidated subsidiaries
Gain or loss on stock issued by an affiliate
This item excludes:

Gain or loss from investments in subsidiary
107 Gain (Loss) on Sale of Investments, Total (Rev) - (Template Specific) Excel Formula: IQ_GAIN_INVEST_REV_INS, IQ_GAIN_INVEST_REV_UTI, IQ_GAIN_INVEST_REV_RE,
IQ_GAIN_INVEST_REV_FIN, IQ_GAIN_INVEST_REV_BR
Gain(Loss) on Sale Of Investments (Rev) [107] is a line item in the non-Standard templates that represents realized or
unrealized gain or loss on investments as a recurring component of a company's revenue. This item includes both
amounts disclosed as revenue components and amounts disclosed outside the revenue block but reclassified as
recurring and components of revenue.
This item includes:

Gain or loss from sale of investments in joint ventures, affiliates, unconsolidated subsidiaries
Gain or loss on stock issued by an affiliate
This item excludes:

Gain or loss from investments in subsidiary
108 Gain (Loss) on Sale of Loans & Receivables - (Revenue Block) - (Template Excel Formula: IQ_GAIN_LOANS_RECEIV_REV_FIN
Specific)
Gain (Loss) on Sale of Loans & Receivables - (Revenue Block) - (Template Specific) [108] is a line item in the
Financial Services template with the following components:
Gain (Loss) on Sale of Loans & Receivables - (Revenue Block) [320]

Items disclosed in the expense block that are deemed to be part of the Company's main operating revenue
109 Interest and Dividend Income, Total Excel Formula: IQ_INT_INC_FIN, IQ_INT_INC_BR
Interest and Dividend Income, Total [109] is a line item in the Brokerage and Financial Services template that
represents interest investment income derived from the Company's investment activities. It includes items that are
disclosed as part of both operating and non-operating revenues.
110 Interest And Invest. Income (Rev) Excel Formula: IQ_INT_INV_INC
Interest And Invest. Income (Rev) [110] is a line item in the Standard template with the following components:

Interest and Dividend Income - (Revenue Block) [322]
Interest and Investment Income - (Revenue Block) [324]
Interest and Investment Income that is included in the expense block
Debt Issuance Costs - (FS / Brok Template) [382]
Dividend on Trust Pref. Securities - (FS / Brok Template) [387]
After Tax Dividend on Trust Pref. Securities [386]
Preferred Stock Dividend of Subsidiary - (FS / Brok Template) [389]
After Tax Pref. Stock Dividend of Subsidiary [388]
Interest Expense - (FS / Brok Template) [392]
111 Interest and Investment Income, Total (Revenue Block) Excel Formula: IQ_INT_INV_INC_UTI, IQ_INT_INV_INC_RE
Interest and Investment Income, Total (Rev) [111] is a line item in the Utility and Real Estate templates that represents
the interest and investment income derived from the Company's investment activities. It includes items that are
disclosed as part of both operating and non-operating revenues.
112 Revenues Excel Formula: IQ_REV
Revenues [112] is a line item in the Standard template with the following components:
Accident and Health Premiums Earned [118]

Asset Management Fee [120]
Brokerage Commission [125]
Credit Card Fee [126]
Commission and Fees [128]
Income (Loss) on Equity Invest. (Income Block) - (Bank Template) [152]
Fees and Other Income [168]
Foreign Exchange Gain (Loss) - Income [170]
Gain (Loss) on Sale of Assets - (Revenue Block) [55]
Gain (Loss) On Sale Of Investments and Securities (Rev) [61]
Gain (Loss) on Sale of Loans - (Revenue Block) - (Bank Template) [196]
Other Premiums Earned [198]
Interest and Dividend Income Corporate Segment [202]
Interest and Dividend Income Other than Corporate Segment [203]
Income (Loss) on Real Estate Held for Investment - Income [221]
Income (Loss) From Foreclosed Properties - (Rev) [222]
Life Insurance Premiums Earned [233]
Mortgage Banking Activities [240]
Non-Insurance Activities Revenues [248]
Non Operating Income (Expenses) - (Income Block) - (Bank Template) [255]
Property & Casualty Premiums Earned [276]
Trading and Principal Transactions [290]
Tenant Reimbursements [293]
Service Charges On Deposits [298]
Revenues - (Collected) [300]
Cargo Revenues [301]
Franchise Revenues [305]
Gain (Loss) on Sale of Loans & Receivables - (Revenue Block) - (Collected) [320]
Management Fee [326]
Passenger Revenues [329]
Product Revenues [330]
Research and Development Revenues [331]
Royalty Income - (Rev) [333]
Service Revenues [335]
Income From Trading Activities [337]
Trust Income [338]
Deductions from Sales [378]
Insurance And Annuity Revenues [414]
Excise Taxes Excluded from Sales [24305]
Other Non Interest Income (Collected) [264]
Excise Taxes Included in Sales (Supple) [24311] is excluded from Revenues [112].
114 Allowance For Borrowed Funds Used During Construction Excel Formula: IQ_ALLOW_BORROW_CONST
Allowance for Borrowed Funds Used During Construction [114] is a line item in the Utility template
This item includes:

Allowance for borrowed funds used during construction
Allowance for debt funds used during construction
Cost of borrowed funds capitalized
AFUDC - borrowed funds
116 Allowance For Equity Funds Used During Construction Excel Formula: IQ_ALLOW_EQUITY_CONST
Allowance For Equity Funds Used During Construction [116] is a line item in Utility template that represents
construction costs at a reasonable rate on equity funds used during the period of construction. Allowance for Equity
Funds Used During Construction is capitalized until the project is placed in operation by concurrent credits to the
income statement.
This line item includes:

Allowance for Funds Used During Construction - Equity
Allowance for Equity Funds Used During Construction
Allowance for Other Funds Used During Construction
Allowance for Other Funds Used During Construction and Capital Cost Recovery Factor
Note: If the Allowance for Funds Used During Construction line item appears without any information relating to Debt
or Equity then the notes are reviewed for information whether the Allowance for Funds Used During Construction
relates to Equity or Debt and it is then categorized accordingly.
120 Asset Management Fee Excel Formula: IQ_ASSET_MGMT_FEE, IQ_ASSET_MGMT_FEE, IQ_ASSET_MGMT_FEE
Asset Management Fee [120] is a line item in the Brokerage, Financial Services and Insurance templates
This item includes:

Asset management and portfolio service fees
Investment advisory and related fees
Management, distribution and service fees
Residential real estate brokerage commissions
Advisory fees
Distribution fees
Transaction service commissions
Mutual fund management fees.
Partnership management fees
Management and distribution fees
Transaction services fees
Portfolio service fees
Asset management and securities services
Base management fees
Management fee income
This item excludes investment banking fees / income.
125 Brokerage Commission Excel Formula: IQ_BROK_COMMISSION
Brokerage Commission [125] is a line item in the Brokerage template
This item includes:

Commissions
Brokerage commissions and fees
Revenues (If this item primarily consists of commission revenues)
Transaction fees
Securities commissions
Stock broking services
Income from commissions and fees
Securities commissions and fees
This item excludes:

Commission Income other than Brokerage Commission
126 Credit Card Fee Excel Formula: IQ_CREDIT_CARD_FEE_BNK
Credit Card Fee [126] is a line item in the Bank and Financial Services templates
This item includes:

Credit card fees
Credit card and merchant services
Credit card servicing income
Credit card processing income
Merchant, Bankcard related income other than debit card fees
128 Commission and Fees Excel Formula: IQ_COMMISS_FEES
Commission and Fees [128] is a line item in the Financials Services template that represents all commissions and fees
other than asset management fees, mortgage banking fees and underwriting / investment banking fees.
This item includes:

Commissions on ancillary products
Credit card fees, interchange and other credit card income
Enhancement services revenues
Other credit card fees
Purchase discount earned
Servicing income
Agency commissions
Discount revenue
Travel commissions and fees
Transaction and other fees from partnerships
Earned discounts on matured policies
Fees and other income
This item excludes:

Loan servicing commissions
Management banking fees
135 Depreciation & Amortization - (IS) - (Collected) Excel Formula: IQ_DA_SUPPL_INS, IQ_DA_SUPPL_UTI, IQ_DA_SUPPL_RE, IQ_DA_SUPPL_FIN,
IQ_DA_SUPPL_BR
Depreciation & Amortization - (IS) - (Collected) [135] is a line item across all templates (excl. Banks) that represents
the periodic non-cash charges reported by the company in the Income Statement for allocating the purchase cost of
the fixed assets over its useful economic life. It includes charges for obsolescence and wear and tear of property and
depletion charges. Amortization of intangible assets may be included in this item, when it is not reported separately by
the company.
This item includes:

Depreciation and amortization
Depletion, depreciation and amortization
Amortization of capital assets
Amortization of film library
Amortization of property, plant and equipment
Provision for depreciation
Real estate depreciation
Vehicle depreciation and lease charges
Amortization of unproved properties
This item excludes:

Write-off of fixed assets
Amortizations
Depreciation of deferred expenses
139 EBT, Incl. Unusual Items Excel Formula: IQ_EBT, IQ_EBT_BNK, IQ_EBT_INS, IQ_EBT_UTI, IQ_EBT_RE, IQ_EBT_FIN, IQ_EBT_BR
EBT, Incl. Unusual Items [139] is a subtotal line item across all templates with the following components:
Standard template:
EBT Excl Unusual Items [4]
Merger & Restruct. Charges [363]
Gain (Loss) On Sale Of Assets [56]
Other Unusual Items, Total [374]
Non-Standard templates:
EBT, Excl. Unusual Items - (Template Specific) [5]
Merger & Restruct. Charges [367]
Gain (Loss) on Sale of Assets - (Template Specific) [57]
Other Unusual Items, Total - (Template Specific) [375]
142 Diluted EPS - Continuing Operations Excel Formula: IQ_DILUT_EPS_EXCL
Diluted EPS - Continuing Operations [142] is a line item across all templates calculated using the following formula:
Diluted Net income [3522] / Diluted Weighted Average Shares Outstanding [342]
Note:
152 Income (Loss) on Equity Invest. (Income Block) - (Bank Template) Excel Formula: IQ_INC_EQUITY_REV_BNK
Income (Loss) on Equity Invest. (Income Block) - (Bank Template) [152] is a line item in the Banks template that
represents the parent's share of earnings of equity method investments disclosed in the non-interest income of a
bank's income statement
This item includes:

Equity income or expense
Equity gains or losses
Gain or loss from Joint Ventures
153 Salaries And Other Employee Benefits Excel Formula: IQ_SALARY, IQ_SALARY, IQ_SALARY, IQ_SALARY
Salaries And Other Employee Benefits [153] is a line item in the Banks, Brokerage, Financial Services and Insurance
templates as well as a component of Selling General & Admin Expenses, Total [102] that represents all salary and
other employee benefits provided by a Company to its employees other than stock options
This item includes:

Employee salaries and other benefits
Salaries and employee benefit
Salaries, wages and benefits
Other personnel costs
Employee compensation, incentives, and benefits
Personnel expense
Pension and Other Employee Benefits
Pension and benefits
Salaries and fringe benefits
Compensation and benefits
Compensation, payroll taxes and benefits
Human resources
Incentive compensation and employee benefits
Profit sharing
Pension and other benefits
Staff expense
160 Federal Deposit Insurance Excel Formula: IQ_FDIC
Federal Deposit Insurance [160] is a line item in the Banks template that represents the insurance premium paid by the
bank to the FDIC and includes federal deposit insurance premiums, deposit insurance assessments expense and
regulatory agency fees.
This item includes:

FDIC deposit insurance
FDIC Insurance Assessment
SAIF special assessment
FDIC insurance
FDIC insurance expense
Deposit assessment
Deposit insurance premium
This item excludes:

Other insurance
Miscellaneous taxes and insurance
Corporate insurance
General insurance
Bond and directors' and officers' insurance
Proceeds from Insurance Co.
Reimbursements from Insurance Co.
195 (Gain) Loss on Sale of Loans - (Revenue Block) Excel Formula: IQ_GAIN_LOANS_REC
(Gain) Loss on Sale of Loans - (Revenue Block) [195] is a line item in the Banks template that represents realized or
unrealized gains or losses on loans and receivables held by the company that are disclosed in the non-interest
expense section of the Income Statement.
This item includes:

(Gain)/Loss on sale of loans
Loss on sale of mortgage loans
Loss on loans held for sale
Loss on sale of receivables
Loss on sale of residential loans
Net realized gains or losses on loans and loans held for sale
Loss on sale of commercial loans
Net gains on sales of consumer loans
Loss on dispositions of loans
Loss on sale of SBA loans
(Gain)/ loss on sale of loans receivable, net
(Gain)/ Loss on Sale of Fixed Rate Loans
(Provision)/recovery to adjust loans held for sale to lower of cost or market
This item excludes:

Loan expenses
Loss on sale of real estate acquired in settlement of loans
Loss on sale of student loan portfolio
Loss on sale of loan servicing rights
196 Gain (Loss) on Sale of Loans - (Revenue Block) - (Bank Template) Excel Formula: IQ_GAIN_LOANS_REV
Gain (Loss) on Sale of Loans - (Revenue Block) - (Bank Template) [196] is a line item in the Banks template that
represents realized or unrealized gains or losses on loans and receivables held by the company that are disclosed in
the non-interest income section of the Income Statement.
This item includes:

Gain on sale of loans
Gain on sale of mortgage loans
Gain on loans held for sale
Gain on sale of receivables
Gain on sale of residential loans
Net realized gains on loans and loans held for sale
Gain on sale of commercial loans
Net gains on sales of consumer loans
Gain on dispositions of loans
Gain on sale of SBA loans
Gain (loss) on sale of loans receivable, net
Gain (Loss) on sale of fixed rate loans
Gain on securitization of loans
Provision (recovery) to adjust loans held for sale to lower of cost or market
Gain on sale of commercial real estate loans
This item excludes:

Loan expenses
Loss on sale of real estate acquired in settlement of loans
Loss on sale of student loan portfolio
Loss on sale of loan servicing rights
197 Amort. of Goodwill & Intang. Assets Excel Formula: IQ_GW_INTAN_AMORT_BNK
Amort. of Goodwill & Intangibles [197] is a line item in the Banks template that represents expenses related to
amortization of goodwill, and other intangible assets.
This item includes:

Amortization of excess cost over fair value of net assets acquired
Amortization of mortgage servicing rights
Amortization of goodwill and core deposit intangibles
Core deposit intangible
Accretion of Negative Goodwill
Accelerated amortization of goodwill
Amortization of goodwill arising from acquisitions
Amortization/depreciation goodwill and intangible values
This item excludes:

Amortization of deferred charges
199 Underwriting & Investment Banking Fee Excel Formula: IQ_INV_BANKING_FEE
Underwriting & Investment Banking Fee [199] is a line item in the Brokerage template that represents fees generated
in acting as an underwriter or agent that serves as an intermediary between an issuer of securities and the investing
public.
This item includes:

Corporate finance fee
Investment banking fee
Underwriting fee
This item excludes:

Brokerage commission
Asset management fees
205 Interest On Deposits Excel Formula: IQ_INT_DEPOSITS
Interest on Deposits [205] is a line item in the Banks template and represents the interest paid on deposits.
This item includes:

Interest on customer deposits
Interest on foreign deposits
Interest on money market deposits
Interest on time deposits in denominations of $100,000 or more
Interest on demand deposits
Interest-bearing transaction accounts
Interest on money market and savings account
Interest on NOW accounts
Interest on other time deposits
Interest on passbook accounts
Interest on savings deposits
Interest on insured money funds
Interest on time CD's of $100,000 and above
Interest on CDs
Interest on checking
Interest on thrift accounts
Interest on amounts due to banks
This items excludes:

Interest on Borrowings
Interest on Short-term FHLB debt
Interest on Long-term FHLB debt
209 Impairment of Goodwill Excel Formula: IQ_IMPAIRMENT_GW
Impairment of Goodwill [209] is a line item across all templates that represents any impairment of goodwill
This item includes:

Goodwill write-down
Impairment of goodwill
Goodwill impairment charge
212 Interest Income On Loans Excel Formula: IQ_INT_INC_LOANS
Interest Income on Loans [212] is a line item in the Banks template that represents interest income derived from loans
given to other parties.
This item includes:

Interest income on loans
Loan interest and fees
Interest on consumer and other loans
Interest and fees on loans and leases
Interest and fees on loans and leases held for sale
Income from Murabaha receivables/financing
Income from Islamic finances
Interbank and money market items
Revenues by portfolio of credits
Revenues by other accounts receivable
Hire purchase and financial lease income
This includes interest income derived on loans held for sale
This item excludes:

Interest on securities
Interest on Investments
Interest income on loans, net of interest expense
215 Interest Income On Mortgage Securities Excel Formula: IQ_MORT_INT_INC
Interest Income On Mortgage Securities [215] is a line item in the Real Estate template that represents the interest
income derived from securities backed by a pool of mortgages.
This item includes:

Interest and dividend income from mortgage-backed securities
Mortgage-backed securities held to maturity
Mortgage-backed securities available for sale
Mortgage-derivative securities
Collateralized Mortgage Obligations.
Asset-backed Securities
This item excludes:

Interest and dividend on securities (other than mortgage securities)
Interest income on other investments
Interest on trading account assets
Interest on deposits held with other banks
Interest income on loans
Interest income on federal funds sold
237 Loan Servicing Revenue Excel Formula: IQ_LOAN_SERVICE_REV
Loan Servicing Revenue [237] is a line item on the Financial Services template that represents loan servicing fees
including collecting and remitting loan payments, accounting for principal and interest, holding escrow (impound funds)
for payment of taxes and insurance, making inspections as required of the mortgage premises, collecting amounts due
from delinquent mortgagors, supervising foreclosures in the event of unremedied defaults and general administering of
the loans for the investors to whom they have been sold.
This item includes:

Loan servicing fees
Loan servicing charges and fees
Loan servicing income
Loan servicing and loan related fees
SBA loan servicing fees
Fees from mortgage servicing
Servicing fees on loans sold
241 Mortgage Banking Excel Formula: IQ_MORT_BANKING_FEE
Mortgage Banking [241] is a line item in the Financial Services template that represents fees derived from mortgage
banking except for gain or loss on sale of mortgages.
This item includes:

Mortgage banking fee
Fee from mortgage banking operations
This item excludes:

Mortgage origination fee
Mortgage servicing fee
Gain/Loss on sale of mortgages
244 Property Management Fee Excel Formula: IQ_PROPERTY_MGMT_FEE
Property Management Fee [244] is a line item in the Real Estate template that represents fees charged by a real
estate company for managing real estate properties such as shopping centers, hotels, medical facilities and industrial
warehouses.
If the company has paid a fee to outsiders to manage its real estate properties the expenses related to the
management fees are categorized as Property Expenses [35]
247 Non-Insurance Activities Expenses Excel Formula: IQ_NON_INS_EXP
Non-Insurance Activities Expenses [247] is a line item in the Insurance template that represents expenses related to
activities of non-insurance divisions or subsidiaries.
This item includes:

Real estate costs
Cost of contract revenues
Other non-insurance operating expenses
Financial management services expenses
Financial management services
Financial services exp
Cost of products and services sold
Cost of land sales
Cost of surface, water, and mineral rights sold
Communications operations expenses
Manufacturing cost of goods sold
Broadcasting expenses
Transportation operating expenses
Personnel costs real estate
Cost of goods and services sold of the mortuaries and cemeteries
Consumer finance expenses
Value adjustments to receivables of the banking operations
248 Non-Insurance Activities Revenues Excel Formula: IQ_NON_INS_REV
Non-Insurance Activities Revenues [248] is a line item in the Insurance template that represents revenues from
activities carried on by non-insurance divisions or subsidiaries.
This item includes:

Real estate revenues
Contract revenues
Financial management services income
Financial services revenue
Sales and service revenues
Income from finance and financial products businesses
Other loan sales
Securitization transactions
Lease income
Installment payment fees
Assignment sales
Investment banking principal transactions, net
Trust and banking fees
Consumer information
Loan interest
Computer products and services
Communications sales
Manufacturing revenues
Broadcasting revenues
Transportation revenues
Mortgage fee income
Credit card fees
Interest receivable
250 Occupancy Expense Excel Formula: IQ_OCCUPY_EXP
Occupancy Expenses [250] is a line item in the Banks template that represents rent and expenses incurred by the
bank for the use and maintenance of its premises. It includes depreciation if the bank owns the asset
This item includes:

Occupancy expenses
Occupancy and equipment expenses
Depreciation
Repairs and maintenance on buildings
Expenses of premises and fixed assets
Property depreciation
Occupancy and equipment expenses
This item excludes:

Depreciation on equipment
Equipment and occupancy
Computer equipment
255 Non Operating Income (Expenses) - (Income Block) - (Bank Template) Excel Formula: IQ_NON_OPER_INC
Non Operating Income (Expenses) - (Income Block) - (Bank Template) [255] is a line item in the Banks template that
represents income or expenses other than in the regular business activities of the bank and are reported in the non-
interest income section.
This item excludes:

Merger expenses
Acquisitions expenses
Restructuring expenses
260 Other Operating Expenses Excel Formula: IQ_OTHER_OPER
Other Operating Expenses [260] is a line item in the Standard template with the following components:
Payroll Taxes [24317]

Other Non-Income Tax [24321]
Other Non-Interest Expense [262]
This item also includes other operating expenses that have a close relation to the regular operations though not direct
in nature. If the company reports the line item Other Operating Income/Expenses (if it includes incomes also) then it is
not categorized as Other Operating Expenses, but will be categorized as Other Operating Income (Expense). Likewise
if other operating expenses has both negative and positive values then it is categorized as Other Operating Income
(Expenses) only.
This item includes:

Other Operating Expenses
Other operating costs
Other expenses from ordinary activities
This items excludes:

Other operating expenses net
Other operating costs net
Other operating charges net
Other operating charges
277 Provision For Loan Losses - (Ins. / REIT / Utility Templates) Excel Formula: IQ_PLL, IQ_PLL, IQ_PLL
Provision For Loan Losses - (Ins. / REIT / Utility Templates) [277] is a line item in the Utility, Real Estate and Insurance
templates that represents the provision created for losses on doubtful loans (other than trade receivables). A provision
is created for all loans, which are doubtful or unlikely to be repaid by the customer and are shown under this category.
This item includes:

Provision for credit losses
Provision for loan losses
Provision for losses on finance receivables other than banks and thrifts
Reversal of provision for loan losses
Allowance for loan losses
Write-off of loan receivables
This item excludes:

Provision for bad debts
Provision for trade receivables
Provisions for contingencies
Write-off of accounts receivables
Provision for uncollectible accounts
Bad debt expenses
278 Operations And Maintenance Excel Formula: IQ_OPERATIONS_EXP
Operations And Maintenance [278] is a line item in the Utility template that includes Maintenance & Repair Expenses
[24251] as well as amounts spent towards Operations and Maintenance of a plant for Utility companies.
When the line item is disclosed directly on the income statement the notes are reviewed to determine whether this line
item is related to plant operations or regular business operations. If it is related to plant operations then it is
categorized as Plant Operating and Maintenance Expenses. Otherwise it is categorized as Cost of Sales or Selling,
General & Administrative Expenses based on the given disclosure
290 Trading and Principal Transactions Excel Formula: IQ_TRADE_PRINCIPAL
Trading and Principal Transactions [290] is a line item in the Brokerage template that represents gains or losses of a
company acting as a principal in a securities transaction
This item includes:

Principal transactions
Market making and principal transactions
Trading gains, net
Principal transactions-net: Trading
Principal transactions-net: Investment
Trading profits (losses)
This item excludes:

Brokerage commission
Investment banking fees
Asset management fees
293 Tenant Reimbursements Excel Formula: IQ_TENANT
Tenant Reimbursements [293] is a line item in the Real Estate template that represents the recovery of tenant
expenses. Generally tenants make these reimbursements as per rental agreements. These expenses include "real
estate taxes", "insurance", "common area maintenance", etc.
This item includes:

Tenant reimbursements
Recoveries from tenants
Expense recoveries
Tenant reimbursements
Operating expense reimbursement
Reimbursements
Tenant escalations and reimbursements
Property operating cost recoveries
This item excludes:

Rental income
Lease income
294 Reinsurance Income Or Expense Excel Formula: IQ_REINSURANCE
Reinsurance Income or Expense [294] is a line item in the Insurance template
This item includes:

Expense allowances from reinsurers
Reinsurance allowances
Ceding commissions
Provision for reinsurance
Reinsurance commissions and profit participation
Reinsurance recovery on loss reserve guarantee
This item excludes:

Any reinsurance income or expenses given in the Revenues section
298 Service Charges On Deposits Excel Formula: IQ_SERV_CHARGE_DEPOSITS
Service Charges On Deposits [298] is a line item in the Banks template that represents the service charges earned on
deposit accounts. Banks usually charge fees for checking accounts, ATM withdrawals, bounced checks, and other
services. The fee is charged periodically or per transaction, based on the nature of account and transaction.
This item includes:

Deposit account service charges
Service fees on NOW accounts
Savings/checking fees
Checking account service fees
Customer deposit account fees
Deposit-related and other customer services*
Cash management and deposit transaction charges*
Loan fees and service charges on deposit accounts*
Banking services fees and commissions*
Retail banking fees and service charges*
Service charges*
Service fees (deposits) net*
*If service charges/fees on deposit accounts represent the major portion of the line item or if the information is not
clearly broken out
This item excludes:

Other service charges and fees
Non deposit-related service fees
Fees for other banking services
Service charges on loans
Cash management services
International services
Electronic banking service fees
Fees for financial services
Other account charges, fees and commissions
334 Rental Revenues Excel Formula: IQ_RENTAL_REV
Rental Revenues [334] is a line item in the Real Estate template that represents rental revenues derived from real
estate properties held by the company
This item includes:

Rental property revenues
Additional rental and interest income
Income from rental properties
Minimum rent
Additional rent
Land rents
Equipment rentals
Charter hire
336 Special Dividend Per Share Excel Formula: IQ_SPECIAL_DIV_SHARE
Special Dividend Per Share [336] represents special dividend per share for any class of common stock declared in the
form of cash
Note:
1. This item is fully adjusted for all subsequent stock splits and stock dividends.
2. We consider the declaration date to determine the reporting period in which the dividend is included. In cases where
dividends are normally declared quarterly but the two declarations fall within the same quarter, then only one dividend
declaration is considered, which is related to the reporting quarter
337 Income From Trading Activities Excel Formula: IQ_INC_TRADE_ACT
Income From Trading Activities [337] is a line item in the Banks template that represents gains and losses on sale of
trading account assets. This item does not include gains/losses on sale of investment grade securities.
This item includes:

Trading revenue
Net (loss) gain on sale of trading securities
Trading account profits and commissions
Unrealized gain on trading securities-net
Combined trading profits (losses)
Gain on sale of investment securities held for trade
Non Interest Revenue: Trading
Dealing profits
338 Trust Income Excel Formula: IQ_TRUST_INC
Trust Income [338] is a line item in the Banks template that represents income derived from transactions where funds
or properties are held in trust. Also included within Trust Income [338] are asset and property management fees.
This item includes:

Trust department income
Trust commissions
Fiduciary activities income
Trust and investment management fees
Asset management and fiduciary service fees
Asset management Income and trust income
Estate and fiduciary fees
Fiduciary and funds management
Income from trust and investment management fees
Investment management and trust fees
Non-interest trust income
Other trust income
Wealth management fees
339 Total Revenues (As Reported) Excel Formula: IQ_TOTAL_REV_AS_REPORTED
Total Revenues (As Reported) [339] represents revenues exactly as reported by the company on the Income
Statement without any normalizing adjustments
342 Diluted Weighted Average Shares Outstanding Excel Formula: IQ_DILUT_WEIGHT
Diluted Weighted Average Shares Outstanding [342] is a line item across all templates and represents the number of
diluted weighted average shares outstanding during the period (used by the reporting company as denominator in
calculating Basic earnings per share/ADR equivalent).
When not disclosed directly by the reporting company, Diluted Weighted Average Shares Outstanding [342] is
calculated using one of the following formulas or mapped from one of the following reported items depending on data
availability in the particular period:
Diluted Net Income [3522] / Diluted EPS - Continuing Operations [142]

(Diluted Net Income [3522] + Earnings Of Discontinued Operations [40] + Extraordinary Item & Accounting Change
[42]) / Net EPS - Diluted [8]
Basic Weighted Average Shares Outstanding [3217]
(Diluted Net Income [3522] - Earnings Of Discontinued Operations [40] - Extraordinary Item & Accounting Change [42])
/ Diluted EPS - Continuing Operations [142]
Earnings Of Discontinued Operations [40] / Diluted EPS - Discontinued Operations [143]
Extraordinary Income (Loss) [140] / Diluted EPS - Extraordinary Items [144]
Cumulative Effect of Accounting Change [115] / Diluted EPS - Accounting Change [141]
Extraordinary Item & Accounting Change [42] / Diluted EPS - Extraordinary Items & Accounting Change [44]
Diluted Net Income [3522] / Net EPS - Diluted [8]
For all calculated periods where reported Diluted WASO values are not available, Capital IQ calculates a weighted
average count based on reported values for the component periods. For example, our LTM share count is calculated
using the following formula:
(12 * Annual WASO + Number of Months YTD * (WASO (YTD) - WASO (Prior YTD)) / 12
For non-profitable calculated periods the formula above is replaced with a direct mapping from Basic Weighted Avg.
Shares Outstanding [3217]
Note:
349 Filing Date - Income Statement Excel Formula: IQ_FILINGDATE_IS
Filing Date - Income Statement [349] represents the filing date of a reported financial statement. For calculated
financial periods such as LTM or Q4 the filing date of the latest component period becomes the filing date for the entire
calculated period. In certain cases where the filing date of a source document is not available Capital IQ makes the
following assumptions about the document's filing date:
Press release documents - reported period end date + 15 days

Interim and quarterly non-press release documents - reported period end date + 30 days
Annual non-press release documents - reported period end date + 60 days
356 Operating Income - (Bank / Brok. / FS Template) Excel Formula: IQ_OPER_INC_INS, IQ_OPER_INC_FIN, IQ_OPER_INC_BR
Operating Income - (Bank / Brok. / FS Template) [22] is a subtotal line item in the Insurance template with the following
components:
Total Revenues - (Template Specific) [29]

- Total Operating Expenses - (Template Specific) [364]
357 Other Revenues, (Summary Subtotal) Excel Formula: IQ_OTHER_REV
Other Revenues, (Summary Subtotal) [357] is a summary line item in the Standard template that is the sum of the
following data items:
Finance Div. Revenues [52]

Insurance Division Revenues [70]
Gain (Loss) on Sale of Assets, Total (Rev) [104]
Gain (Loss) on Sale of Investment, Total (Rev) [106]
Interest and Invest. Income (Rev) [110]
Other Revenues, Total [90]
358 Other Revenues, (Summary Subtotal) - (Template Specific) Excel Formula: IQ_OTHER_REV_INS, IQ_OTHER_REV_UTI, IQ_OTHER_REV_RE, IQ_OTHER_REV_FIN,
IQ_OTHER_REV_BR
Other Revenues, (Summary Subtotal) - (Template Specific) [358] is a line item in the non-Standard templates with the
Gain (Loss) on Sale of Assets, Total (Rev) - (Template Specific) [105]

Gain (Loss) on Sale of Investments, Total (Rev) - (Template Specific) [107]
Other Revenues, Total - (Template Specific) [91]
Financial Services template - additional component:

Gain (Loss) on Sale of Loans & Receivables - (Revenue Block) - (Template Specific) [108]

Non-Insurance Activities Revenues [248]

Interest and Investment Income, Total (Revenue Block) [111]
Utility template - additional component:

Interest and Investment Income, Total (Revenue Block) [111]
359 Provision For Loan Losses - (Bank / Brok. / FS Template) Excel Formula: IQ_LL, IQ_LL, IQ_LL
Provision For Loan Losses - (Bank / Brok. / FS Template) [359] is a line item in the Banks, Financial Services and
Brokerage templates that represents the provision created for loan losses by a bank or thrift company. In other
companies, it represents provision for doubtful loans (other than trade receivables). A provision is created for all loans,
which are doubtful or unlikely to be repaid by the customer and are shown under this category.
This item includes:

Provision for losses on finance receivables other than Banks & Thrifts Companies
Reversal of provision for loan losses
Write-off of loan receivables
This item excludes:

Provision for bad debts
Provision for trade receivables
Provisions for contingencies
Write-off of accounts receivables
Provision for uncollectible accounts
Bad debt expenses
360 Revenues Before Provision For Loan Losses Excel Formula: IQ_REV_BEFORE_LL, IQ_REV_BEFORE_LL, IQ_REV_BEFORE_LL
Revenues Before Provision For Loan Losses [360] is a subtotal line item in the Banks, Brokerage and Financials
Services templates with the following components.
Banks Template:
Net Interest Income - (Bank Template) [17]
Non Interest Income, Total (Bank Template) [27]
Brokerage Template
Net Interest Income [370]
Brokerage Commission [125]
Trading and Principal Transactions [290]
Financial Services Template:

Net Interest Income - (Broker / FS Template) [370]
Commission and Fees [128]
Credit Card Fee - (FS Template) [362]
361 Other Operating Expenses, Total - (Template Specific) Excel Formula: IQ_OTHER_OPER_INS, IQ_OTHER_OPER_UTI, IQ_OTHER_OPER_RE, IQ_OTHER_OPER_FIN,
IQ_OTHER_OPER_BR
Other Operating Expenses, Total - (Template Specific) [361] is a summary line item on the non-Standard templates
with the following components:
Brokerage and Financial Services templates:

Other Operating Expenses - (Template Specific) [89]

Selling General & Admin Expenses, Total - (Template Specific) [103]
Stock-Based Compensation [101]
Non-Insurance Activities Expenses [247]
Reinsurance Income Or Expense [294]

Utility Template - additional components:

Selling General & Admin Expenses [103]
R&D Expenses [100]
Exploration / Drilling Costs [49]
Stock-Based Compensation [100]
363 Merger & Restructuring Charges Excel Formula: IQ_MERGER_RESTRUCTURE
Merger & Restructuring Charges [363] is a summary line item in the Standard template with the following components:
Restructuring Charges [98]

Merger and Related Restructuring Charges [80]
364 Total Operating Expenses - (Template Specific) Excel Formula: IQ_TOTAL_OPER_EXP_INS, IQ_TOTAL_OPER_EXP_UTI, IQ_TOTAL_OPER_EXP_RE,
IQ_TOTAL_OPER_EXP_FIN, IQ_TOTAL_OPER_EXP_BR
Total Operating Expenses - (Template Specific) [364] is a subtotal line item in the non-Standard templates (excl.
Banks) with the following components:
Depreciation & Amort., Total [376]

Other Operating Exp., Total [361]
Brokerage and Financial Services templates - additional components:

Compensation And Benefits [366]
Cost of Services Provided, Total [37]

Policy Benefits [94]
Policy Acquisition / Underwriting Costs, Total [36]

Property Exp. [35]
Selling General & Admin Exp. [103]

Fuel & Purchased Power [411]
Ops. and Maintenance [278]
365 Total Revenues - (Bank Template) Excel Formula: IQ_TOTAL_REV_BNK
Total Revenues - (Bank Template) [365] is a subtotal line item in the Banks template with the following components:
Revenues Before Provision For Loan Losses [360]

366 Compensation And Benefits Excel Formula: IQ_COMP_BENEFITS, IQ_COMP_BENEFITS, IQ_COMP_BENEFITS
Compensation And Benefits [366] is an item in the Banks, Financial Services and Brokerage templates with the

367 Merger & Restructuring Charges - (Template Specific) Excel Formula: IQ_MERGER_RESTRUCTURE_BNK, IQ_MERGER_RESTRUCTURE_INS,
IQ_MERGER_RESTRUCTURE_UTI, IQ_MERGER_RESTRUCTURE_RE, IQ_MERGER_RESTRUCTURE_FIN,
IQ_MERGER_RESTRUCTURE_BR
Merger and Restructuring Charges [367] is a summary line item in the non-Standard templates with the following
components:
Restructuring Charges - (Template Specific) [99]

Total Merger & Related Restructuring Charges [81]
368 Net Interest Expenses Excel Formula: IQ_NET_INTEREST_EXP
Net Interest Expenses [368] is a subtotal line item in the Standard template with the following components:
Interest Expense, Total [82]

Interest And Investment Income [65]
369 Net Interest Expenses - (Template Specific) Excel Formula: IQ_NET_INTEREST_EXP_UTI, IQ_NET_INTEREST_EXP_RE
Net Interest Expenses - (Template Specific) [369] is a subtotal line item in the Real Estate and Utility templates with
Interest and Investment Income - (Template Specific) [66]

370 Net Interest Income - (Broker / FS Template) Excel Formula: IQ_NET_INT_INC_FIN, IQ_NET_INT_INC_BR
Net Interest Income - (Broker / FS Template) [370] is a subtotal line item in the Brokerage and Financial Services
templates with the following components:
Interest and Div. Income, Total [109]

371 Other Non Operating Expenses, Total Excel Formula: IQ_OTHER_NON_OPER_EXP
Other Non Operating Expenses, Total [371] is a line item in the Standard template with the following components:
Income / (Loss) from Affiliates [47]

Currency Exchange Gains (Loss) [38]
Other Non-Operating Income (Expenses) [85]
372 Other Non Operating Expenses, Total - (Template Specific) Excel Formula: IQ_OTHER_NON_OPER_EXP_INS, IQ_OTHER_NON_OPER_EXP_UTI,
IQ_OTHER_NON_OPER_EXP_RE, IQ_OTHER_NON_OPER_EXP_FIN, IQ_OTHER_NON_OPER_EXP_BR
Other Non Operating Expenses, Total - (Template Specific) [372] is a line item on the non-Standard templates with the

Currency Exchange Gains (Loss) - (Template Specific) [39]
Other Non-Operating Income (Expenses) [86]
Allowance For Equity Funds Used During Construction [116]

Allowance For Borrowed Funds Used During Construction [114]
373 Total Operating Expenses Excel Formula: IQ_TOTAL_OPER_EXPEN
Total Operating Expenses [373] is a subtotal line item in the Standard template with the following components:
Cost of Revenues [1]

Other Operating Expenses, Total [380]
374 Other Unusual Items, Total Excel Formula: IQ_OTHER_UNUSUAL
Other Unusual Items, Total [374] is a summary line item in the Standard template with the following components:
Asset Writedown [32]

In Process R&D Expenses [72]
Insurance Settlements [73]
Legal Settlements [77]
Other Unusual Items [87]
375 Other Unusual Items, Total - (Template Specific) Excel Formula: IQ_OTHER_UNUSUAL_BNK, IQ_OTHER_UNUSUAL_INS, IQ_OTHER_UNUSUAL_UTI,
IQ_OTHER_UNUSUAL_RE, IQ_OTHER_UNUSUAL_FIN, IQ_OTHER_UNUSUAL_BR
Other Unusual Items, Total - (Template Specific) [375] is a summary line item in the non-Standard templates with the
Asset Writedown - (Template Specific) [33]

In Process R&D Expenses [72]
Insurance Settlements - (Template Specific) [74]
Legal Settlements - (Template Specific) [78]
Other Unusual Items - (Template Specific) [88]
376 Depreciation & Amortization, Total - (IS) - (Template Specific) Excel Formula: IQ_DA_INS, IQ_DA_UTI, IQ_DA_RE, IQ_DA_FIN, IQ_DA_BR
Depreciation & Amortization, Total - (IS) - (Template Specific) [376] is a line item in the non-Standard templates (excl.
Banks) with the following components:
Depreciation & Amortization - (IS) [41]

Amortization of Goodwill and Intangible Assets - (IS) - (Template Specific) [395]
377 Other Non Interest Expense, Total Excel Formula: IQ_OTHER_NON_INT_EXP_TOTAL
Other Non Interest Expense, Total [377] is a line item in the Banks template with the following components:
Occupancy Expense [250]

Federal Deposit Insurance [160]
(Gain) Loss on Sale of Loans - (Revenue Block) [195]
Selling General & Admin Expenses, Total - (Template Specific) [103]
(Income) Loss on Equity Invest. - (Revenue Block) [46]
Non Operating (Income) Expenses - (Bank Template) [84]
(Income) Loss on Real Estate Property - (Expense Block) [67]
Total Other Non Interest Expense [92]
379 Net Income to Common Excl. Extra Items Excel Formula: IQ_NI_AVAIL_EXCL
Net Income to Common Excl. Extra Items [379] is a subtotal line item across all templates with the following
components:

- Earnings Of Discontinued Operations [40]
- Extraordinary Item & Accounting Change [42]
Non-Standard templates:
- Earnings Of Discontinued Operations [40]
Extraordinary Item & Accounting Change - (Template Specific) [43]
380 Other Operating Expenses, Total Excel Formula: IQ_TOTAL_OTHER_OPER
Other Operating Expenses, Total [380] is a subtotal line item in the Standard template with the following components:
Selling General & Admin Expenses, Total [23]

Depreciation & Amortization, Total - (IS) [2]
R&D Expenses [100]
395 Amortization of Goodwill and Intangible Assets - (IS) - (Template Specific) Excel Formula: IQ_GW_INTAN_AMORT_INS, IQ_GW_INTAN_AMORT_UTI, IQ_GW_INTAN_AMORT_RE,
IQ_GW_INTAN_AMORT_FIN, IQ_GW_INTAN_AMORT_BR
Amortization of Goodwill and Intangible Assets - (IS) - (Template Specific) [395] is a line item in the non-Standard
template (excl. Banks) with the following components:
Amortization Of Goodwill [117]

Amortization Of Intangible Assets [121].
400 EBIT Excel Formula: IQ_EBIT
The headline Capital IQ EBIT [400] number is equal to Operating Income [21]
401 Current Company Template Type Excel Formula: IQ_TEMPLATE
Current Company Template Type [401] represents the template assigned to each company in the Capital IQ database
- Standard, Banks, Brokerage, Financial Services, Real Estate, Utility, Insurance
402 Fiscal Quarter # - FQNUM - (IS) Excel Formula: IQ_FISCAL_Q
Fiscal Quarter # - FQNUM - (IS) [402] represents the number of the fiscal quarter that corresponds to a particular
financial period for a company
403 Calendar Quarter # Excel Formula: IQ_CAL_Q
Calendar Quarter [403] represents the number of the calendar quarter that corresponds to a particular financial period
for a company
404 Fiscal Year Excel Formula: IQ_FISCAL_Y
Fiscal Year [404] represents the fiscal year that corresponds to a particular financial period for a company
405 Calendar Year Excel Formula: IQ_CAL_Y
Calendar Year [405] represents the calendar year that corresponds to a particular financial period for a company
406 Source Document Excel Formula: IQ_SOURCE
Source Document [406] represents the source used for collecting financials for a particular instance of a financial
period
407 As Reported Period End, Income Statement Excel Formula: IQ_PERIODDATE_IS
As Reported Period End, Income Statement [407] represents the period end date of an income statement for a
particular financial period
408 Restatement Flag, Income Statement - RSTIS - (IS) Excel Formula: IQ_RESTATEMENT_IS
Restatement Flag, Income Statement - RSTIS - (IS) [408] represents the restatement type of an income statement for
a particular instance of a financial period
410 Revenues - (Utility Template) Excel Formula: IQ_REV_UTI
Revenues - (Utility Template) [410] is a line item in the Utility Template with the following components:
Sales [300]
- Deductions from Sales [378]
- Excise Taxes Excluded from Sales [24305]
Note: Excise Taxes Included in Sales (Supple) [24311] is excluded from Revenues - (Utility Template) [410]
411 Fuel & Purchased Power Excel Formula: IQ_FUEL
Fuel and Purchased Power [411] is a line item in the Utility template with the following components:
Fuel and Purchased Poser [172]

- Excise Taxes Included in Sales (Supple) [24311].
1001 Total Receivables Excel Formula: IQ_TOTAL_RECEIV
Total Receivables [1001] is a subtotal line item in the Standard template with the following components:
Accounts Receivable, Total [1021]

Other Receivables [1206]
Notes Receivable [1048]
1002 Total Cash And Short Term Investments Excel Formula: IQ_CASH_ST_INVEST
Total Cash And Short Term Investments [1002] is a subtotal line item in the Standard template with the following
components:
Cash And Equivalents [1096]

Short Term Investments [1069]
Trading Asset Securities [1244]
1003 Net Loans Excel Formula: IQ_NET_LOANS
Net Loans [1003] is a subtotal line item in the Banks template with the following components:
Gross Loans [1188]

Allowance For Loan Losses [1081]
Other Adjustments to Gross Loans [1208]
1004 Net Property Plant And Equipment Excel Formula: IQ_NPPE
Net Property Plant And Equipment [1004] is a subtotal line item across all templates (excl. Real Estate) with the
Gross Property Plant And Equipment [1169]

Accumulated Depreciation [1075]
Note: In the cases where a breakdown of Net Property Plant and Equipment into Gross PP&E [1169] and Accumulated
Depreciation [1075] is not reported, Net PP&E data is collected directly into Net Property Plant And Equipment [1004]
1005 Total Preferred Equity Excel Formula: IQ_PREF_EQUITY
Total Preferred Equity [1005] is a subtotal line item across all templates with the following components:
Standard template:
Preferred Stock Redeemable [1217]
Preferred Stock Non Redeemable [1216]
Preferred Stock Convertible [1214]
Preferred Stock - Others [1065]
Non-standard templates:
Preferred Stock Redeemable [1217]
Preferred Stock Non Redeemable [1216]
Preferred Stock Convertible [1214]
Preferred Stock - Others - (Template Specific) [1066]
1006 Total Common Equity Excel Formula: IQ_TR_ACQ_TOTAL_COMMON_EQ, IQ_TOTAL_COMMON_EQUITY,

IQ_TOTAL_COMMON_EQUITY, IQ_TOTAL_COMMON_EQUITY, IQ_TOTAL_COMMON_EQUITY,
IQ_TOTAL_COMMON_EQUITY, IQ_TOTAL_COMMON_EQUITY
Total Common Equity [1006] is a subtotal line item across all templates with the following components:
Common Stock & APIC [1270]

Retained Earnings [1222]
Treasury Stock & Other [1281]
Non-Standard Templates:
Common Stock & APIC - (Template Specific) [1280]
Retained Earnings [1222]
Treasury Stock & Other - (Template Specific) [1283]
Real Estate template - additional component:

Distributions in excess of earnings [1114]
1007 Total Assets Excel Formula: IQ_TOTAL_ASSETS
Total Assets [1007] is subtotal line item across all templates with the following components:
Standard template:
Total Current Assets [1008]
Net Property, Plant & Equipment [1004]
Long-term Investments [1054]
Goodwill [1171]
Other Intangibles, Total [1040]
Finance Div. Loans and Leases, LT [1033]
Finance Division Other Long-Term Assets, Total [1034]
Other Assets, Total [1272]
Banks template:
Total investments [1011]
Net Loans [1003]
Goodwill [1171]
Other Intangibles, Total - (Template Specific) [1041]
Investment in FHLB [1167]
Other Assets, Total - (Template Specific) [1273]
Brokerage template:
Cash & Securities Segregated [1235]
Securities Owned [1236]
Securities Purch. Under Agreem. To Resell [1240]
Securities Borrowed [1234]
Accounts Receivable, (Summary Subtotal) - (Template Specific) [1274]
Goodwill [1171]
Financial Services template:

Long-Term Investments - (FS Template) [1038]
Loans and Lease Receivables - (FS Template) [1045]
Goodwill [1171]
Insurance template:
Total investments [1011]
Reinsurance Recoverable - (IS) [1068]
Deferred Policy Acq. Costs [1115]
Separate Account Assets [1230]
Other Receivables - (Insurance Template) [1064]
Goodwill [1171]
Real Estate:
Total Real Estate Assets [1015]
Invest. in Debt and Equity Securities [1176]
Goodwill [1171]
Utility template:
Net Nuclear Fuel [1200]
Regulatory Assets [1220]
Goodwill [1171]
1008 Total Current Assets Excel Formula: IQ_TOTAL_CA
Total Current Assets [1008] is subtotal line item in the Standard and Utility templates with the following components:
Standard template:
Total Cash & ST Investments [1002]
Total Receivables [1001]
Inventory [1043]
Prepaid Exp. [1212]
Finance Div. Loans and Leases, ST [1032]
Finance Division Other Current Assets, Total [1029]
Other Current Assets, (Summary Subtotal) [1267]
Utility template:
Short Term Investments - (Utility Template) [1242]
Inventory - (Utility Template) [1179]
Prepaid Exp. [1212]
Other Current Assets, (Summary Subtotal) - (Template Specific) [1266]
1009 Total Current Liabilities Excel Formula: IQ_TOTAL_CL
Total Current Liabilities [1009] is a subtotal line item in the Standard and Utility templates with the following
components:
Standard template:
Accounts Payable, Total [1018]
Accrued Expenses, Total [1016]
Short-term Borrowings [1046]
Current Portion of Long Term Debt/Capital Leases [1279]
Finance Division Debt Current [1030]
Finance Division Other Current Liabilities, Total [1031]
Other Current Liabilities, Total [1269]
Utility template:
Accounts Payable, Total - (Template Specific) [1019]
Accrued Expenses, Total - (Template Specific) [1017]
Short-Term Borrowings - (Template Specific) [1189]
Finance Division Other Current Liabilities, Total [1031]
Other Current Liabilities, Total - (Utility Template) [1271]
Current Portion of Long-Term Debt / Capital Leases - (Template Specific) [1279]
1010 Total Deposits Excel Formula: IQ_TOTAL_DEPOSITS
Total Deposits [1010] is a line item in the Banks template with the following components:
Customer Deposits: Interest Bearing - Under 100k [1091]

Customer Deposits: Interest Bearing - Over 100k [1245]
Customer Deposits: Non-Interest Bearing [1092]
1011 Total investments Excel Formula: IQ_TOTAL_INVEST, IQ_TOTAL_INVEST
Total Investments [1011] is a subtotal line item in the Banks template with the following components:
Investment Securities, Total [1044]

Mortgage Backed Securities [1051]
1012 Total Liabilities - (Template Specific) Excel Formula: IQ_TOTAL_LIAB_BNK, IQ_TOTAL_LIAB_INS, IQ_TOTAL_LIAB_RE, IQ_TOTAL_LIAB_FIN,
IQ_TOTAL_LIAB_BR
Total Liabilities - (Template Specific) [1012] is a subtotal line item in the non-Standard templates with the following
components:
Banks template:
Total Deposits [1010]
Short-Term Borrowings - (Bank Template) [1047]
Current Portion of Long-Term Debt / Capital Leases - (Template Specific) [1278]
Long-Term Debt - (Template Specific) [1193]
Federal Home Loan Bank Debt - Long-Term [1165]
Capital Leases [1183]
Trust Preferred Securities (BS) [1071]
Minority Interest, Total - (Template Specific) [1053]
Other Liabilities, Total - (Template Specific) [1268]
Brokerage and Real Estate template

Current Portion of Long-Term Debt / Capital Leases [1279]
Financial Services template:

Total Deposits [1277]
Insurance template:
Insurance And Annuity Liabilities [1037]
Unpaid Claims [1073]
Unearned Premiums [1252]
Reinsurance Payable - (BS) [1067]
Separate Account Liability 1231

1013 Total Liabilities And Equity Excel Formula: IQ_TOTAL_LIAB_EQUITY
Total Liabilities [1013] is a subtotal line item across all templates with the following components:
Standard and Utility templates:

Total Liabilities - (Standard / Utility Template) [1276]
Total Equity [1275]
Non-Standard, non-Utility templates

Total Liabilities - (Template Specific) [1012]
Total Equity [1275]
1015 Total Real Estate Assets Excel Formula: IQ_REAL_ESTATE_ASSETS
Total Real Estate Assets [1015] is a subtotal line item on the Real Estate template with the following components:
Gross Property, Plant & Equipment [1169]

Land Held For Development Or Sale [1184]
1016 Accrued Expenses, Total Excel Formula: IQ_AE
Accrued Expenses, Total [1016] is a line item in the Standard template with the following components:
Accrued Expenses [1076]

Accrued Expenses and Others [1077]
Accrued Interest Payable [1080]
1017 Accrued Expenses, Total - (Template Specific) Excel Formula: IQ_AE_BNK, IQ_AE_INS, IQ_AE_UTI, IQ_AE_RE, IQ_AE_FIN, IQ_AE_BR
Accrued Expenses, Total - (Template Specific) [1017] is a line item in the non-Standard templates with the following
components:
Accrued Expenses (Collected) [1076]

Accrued Expenses and Others [1077]
1018 Accounts Payable, Total Excel Formula: IQ_AP
Accounts Payable, Total [1018] is a line item in the Standard template with the following components:
Accounts Payable [1083]

Reinsurance Payable - Current [1226]
Accounts Payable and Others [1086]
Customer Deposits: Interest Bearing - Over 100k [1245]
Insurance and Annuity Liabilities - Current [1173]
Unpaid Claims - Current [1294]
1019 Accounts Payable, Total - (Template Specific) Excel Formula: IQ_AP_BNK, IQ_AP_INS, IQ_AP_UTI, IQ_AP_RE, IQ_AP_FIN, IQ_AP_BR
Accounts Payable - (Template Specific) [1019] is a line item in the non-Standard templates with the following
components:
Accounts Payable (Collected) [1083]

Accounts Payable and Others [1086]
1020 Accounts Receivable, Total - (Template Specific) Excel Formula: IQ_AR_UTI, IQ_AR_RE, IQ_AR_BR
Accounts Receivable, Total - (Template Specific) [1020] is a line item in the Brokerage, Real Estate and Utility
Accounts Receivable [1087]

Factored Accounts Receivable [1286]
1021 Accounts Receivable, Total Excel Formula: IQ_AR
Accounts Receivable, Total [1021] is a line item in the Standard template with the following components:
Accounts Receivable [1087]

Accumulated Allowance for Doubtful Accounts [20006]
Loans And Lease Receivables [1187]
Premium Due [1210]
Factored Accounts Receivable [1286]
Factored Loans And Lease Receivables [1288]
1022 Comprehensive Income and Other - (Template Specific) Excel Formula: IQ_OTHER_EQUITY_BNK, IQ_OTHER_EQUITY_INS, IQ_OTHER_EQUITY_UTI,
IQ_OTHER_EQUITY_RE, IQ_OTHER_EQUITY_FIN, IQ_OTHER_EQUITY_BR
Comprehensive Income and Other - (Template Specific) [1022] is a line item in the non-Standard templates with the
Comprehensive Income [1093]

Deferred Compensation [1111]
Equity Adjustment [1121]
Subscribed Share Capital [1241]
Foreign Currency Translation Adjustment [1287]
Minimum Pension Liability [1289]
Accumulated Currency Gains/Losses [24277]
1023 Current Portion of Long-Term Debt (Collected) Current Portion of Long-Term Debt (Collected) [1023] represents:
Current installments of long-term debt

Current maturities of loan from related company
Current portion of debt
Long-term debt and commercial paper due within one year
Current portion of property and equipment financing
Current Portion of Notes payable
Current maturities of Mortgages and notes payable
Long Term Debt Due within one year
Current maturities - IRB Loan
Current maturities - Term notes
Current maturities - Vendor debt
Current portion of convertible debt
Current portion of Debentures
Current portion of financing obligation
Current portion of loan payable
Current portion of Subsidiary Debt
Current portion of vendor financing commitment due to related party
Debentures called for redemption
Non-recourse debt - current portion
Term loan - current
1024 Current Portion of Long-Term Debt - (Template Specific) Excel Formula: IQ_CURRENT_PORT_DEBT_BNK, IQ_CURRENT_PORT_DEBT_INS,
IQ_CURRENT_PORT_DEBT_UTI, IQ_CURRENT_PORT_DEBT_RE, IQ_CURRENT_PORT_DEBT_FIN,
IQ_CURRENT_PORT_DEBT_BR
Current Portion of Long-Term Debt - (Template Specific) is a line item in the non-standard templates
This item includes:

Current installments of long-term debt
Current maturities of loan from related company
Current portion of debt
Long-term debt and commercial paper due within one year
Current portion of property and equipment financing
Current Portion of Notes payable
Current maturities of Mortgages and notes payable
Long Term Debt Due within one year
Current mat. - IRB Loan
Current mat. - Term notes
Current mat. - Vendor debt
Current portion of convertible debt
Current portion of Debentures
Current portion of financing obligation
Current portion of loan payable
Current portion of Subsidiary Debt
Current portion of vendor financing commitment due to related party
Debentures called for redemption
Non-recourse debt - current portion
Term loan - current
Federal Home Loan Bank Debt - Current Portion [1164] (Bank template only)
1025 Deferred Charges Long-Term Excel Formula: IQ_DEF_CHARGES_LT
Deferred Charges Long-Term [1025] is a line item in the Standard template with the following components:
Deferred Charges Long-Term - (Template Specific) [1112]

Regulatory Assets [1220]
1026 Deferred Tax Assets Long-Term Excel Formula: IQ_DEF_TAX_ASSETS_LT
Deferred Tax Assets Long-Term [1026] is a line item across all templates that represents reversible differences
between financial and tax reporting basis of assets that result into net tax deductions or carry forwards in future years.
All temporary differences related to non-current assets, reversible in a period of more than one year are considered
non-current deferred tax asset.
This item includes:

Deferred tax asset or benefit
Future tax benefits
This item excludes:

Receivable taxes or tax amounts
Deferred value added taxes
Deferred taxes - current
1027 Deferred Tax Liability Non Current Excel Formula: IQ_DEF_TAX_LIAB_LT
Deferred Tax Liability Non Current [1027] is a line item in the Standard template with the following components:
Deferred Investment Tax Credit [24281]

Deferred Tax liability that is due in more than one year the date of the Balance sheet
This is item includes:

Deferred income taxes
Deferred taxation
Deferred income taxes, net of deferred income tax assets
Other accumulated deferred income taxes
Future Income Taxes
Latent taxes
Provision for Deferred taxes
1028 Comprehensive Income and Other Excel Formula: IQ_OTHER_EQUITY
Comprehensive Income and Other [1028] is a line item in the Standard template with the following components:
Comprehensive Income [1093]

Deferred Compensation [1111]
Equity Adjustment [1121]
Subscribed Share Capital [1241]
Foreign Currency Translation Adjustment [1287]
Minimum Pension Liability [1289]
Accumulated Currency Gains/Losses [24277]
Distributions In Excess of Earnings [1114]
1029 Finance Division Other Current Assets, Total Excel Formula: IQ_FIN_DIV_ASSETS_CURRENT
Finance Division Other Current Assets, Total [1029] is a line item in the Standard template with the following
components:
Finance Division Cash and Cash Equivalents [1135]

Finance Division Deferred Tax Assets Current [1136]
Finance Division Other Current Assets [1154]
Finance Division Short Term Investments [1159]
Restricted Cash - Finance Division [25280]
Inventories - Finance Division [25282]
1030 Finance Division Debt Current Excel Formula: IQ_FIN_DIV_DEBT_CURRENT
Finance Division Debt Current [1030] is a line item in the Standard template with the following components:
Finance Division Loans Payable Current [1146]

Finance Division Current Portion of Capital Lease Obligations [1132]
Finance Division Current Portion of Long-Term Debt [1134]
1031 Finance Division Other Current Liabilities, Total Excel Formula: IQ_FIN_DIV_LIAB_CURRENT
Finance Division Other Current Liabilities, Total [1031] is a line item in the Standard template with the following
components:
Finance Division Accrued Expenses [1126]

Finance Division Accrued Expenses and Others [1127]
Finance Division Accounts Payable [1128]
Finance Division Accounts Payable and Others [1129]
Finance Division Current Income Taxes Payable [1133]
Finance Division Deferred Tax Liability Current [1138]
Finance Division Other Current Liabilities [1155]
Finance Division Unearned Revenue Current [1162]
1032 Finance Division Loans and Leases Current Excel Formula: IQ_FIN_DIV_LOANS_CURRENT
Finance Division Loans and Leases Current [1032] is a line item in the Standard template with the following
components:
Finance Division Accounts Receivable [1130]

Finance Division Loans Held For Sale [1145]
Finance Division Loans Receivable Current [1147]
Factored Accounts Receivable - Finance Division [1304]
1033 Finance Division Loans and Leases Long-Term Excel Formula: IQ_FIN_DIV_LOANS_LT
Finance Division Loans and Leases Long-Term [1033] is a line item in the Standard template with the following
components:
Finance Division Long-Term Accounts Receivable [1131]

Finance Division Loans Receivable Long-Term [1148]
1034 Finance Division Other Long-Term Assets, Total Excel Formula: IQ_FIN_DIV_ASSETS_LT
Finance Division Other Long-Term Assets, Total [1034] is a line item in the Standard template with the following
components:
Finance Division Deferred Tax Assets Long-Term [1137]

Finance Division Goodwill [1141]
Finance Division Goodwill and Intangible Assets [1142]
Financial Division Gross Goodwill [24420]
Finance Division Intangibles [1143]
Financial Division Gross Intangible Assets [24422]
Finance Division Mortgage Servicing Rights [1152]
Finance Division Gross Property Plant And Equipment [1140]
Financial Division Accumulated Amortization of Goodwill [24333]
Financial Division Accumulated Amortization of Intangible Assets [24335]
Finance Division Accumulated Depreciation [1125]
Finance Division Net Property Plant Equipment [1153]
Financial Division Equity Method of Investments [24418]
Finance Division Long-Term Investments [1150]
Finance Division Other Long-Term Assets [1156]
1035 Finance Division Debt Non Current Excel Formula: IQ_FIN_DIV_DEBT_LT
Finance Division Debt Non Current [1035] is a line item in the Standard template with the following components:
Finance Division Trust Preferred Securities (Other than Convertible) 1160

Finance Division Long-Term Portion of Capital Lease Obligations [1144]
Finance Division Trust Preferred Securities - Convertible [1161]
Finance Division Long-Term Debt [1149]
1036 Finance Division Other Non Current Liabilities, Total Excel Formula: IQ_FIN_DIV_LIAB_LT
Finance Division Other Non Current Liabilities, Total [1036] is a line item in the Standard template with the following
components:
Finance Division Deferred Tax Liabilities Non Current [1139]

Finance Division Minority Interest [1151]
Finance Division Pension And Post Retirement Benefit Obligation [1158]
Finance Division Deferred Revenue Non-Current [1163]
Finance Division Other Non Current Liabilities [1157]
1037 Insurance And Annuity Liabilities Excel Formula: IQ_INS_ANNUITY_LIAB
Insurance And Annuity Liabilities [1037] is a line item in the Insurance template with the following components:
Insurance and Annuity Liabilities - Current [1173]

Insurance and Annuity Liabilities - Long-Term [1174]
1038 Long-Term Investments - (FS Template) Excel Formula: IQ_LT_INVEST_FIN
Long-Term Investments - (FS Template) [1038] is a line item in the Financials Services template with the following
components:
Investment In Debt and Equity Securities [1176]

Securities Purchased Under Agreements To Resell [1240]
Equity Method Investments [24239]
1039 Investment In Equity and Preferred Securities, Total Excel Formula: IQ_INVEST_EQUITY_PREF
Investment In Equity and Preferred Securities, Total [1039] is a line item in the Insurance template with the following
components:
Investment In Equity securities [1177]

Investment In Preferred Securities [1180]
1041 Other Intangibles, Total - (Template Specific) Excel Formula: IQ_OTHER_INTAN_BNK, IQ_OTHER_INTAN_INS, IQ_OTHER_INTAN_UTI, IQ_OTHER_INTAN_RE,
IQ_OTHER_INTAN_FIN, IQ_OTHER_INTAN_BR
Other Intangibles, Total - (Template Specific) [1041] is a line item on the non-Standard templates with the following
components:
Goodwill and Intangible Assets [1172]

Other Intangibles [1178]
Mortgage Servicing Rights [1199]
Other Asset Servicing Rights [21560]
Gross Goodwill and Intangible Assets [24289]
Gross Intangible Assets [24293]
Accumulated Amortization of Goodwill and Intangible Assets [24329]
Accumulated Amortization of Intangible Assets [24331]
Insurance template - additional component:

Value of Business Acquired [1257]
1042 Inventories - Others Excel Formula: IQ_OTHER_INV
Inventories - Others [1042] is a line item in the Standard template with the following components:
Progress Payments and Others [3147]

Inventories - Progress Payments and Others (Supple) [24237]
1043 Inventory Excel Formula: IQ_INVENTORY
Inventory [1043] is a line item in the Standard template with the following components:
Inventories - Raw Materials [24224]

Inventories - Work In Process [24228]
Inventories - Finished Goods [24232]
Inventories - Progress Payments and Others [3147]
Other Real Estate Owned And Foreclosed [1207]
LIFO Reserve [24220]
The line item includes:

Inventory
Supplies
Parts, spares and sub-assemblies
Merchandise inventories
Packing materials
Tubular goods
Customer service parts and equipment
Other items qualified as inventory with regard to the nature of business of the company such as residential homes and
land, securities, timber or lumber, crude oil, fuel and petroleum products etc.
The following rules apply:

Prepayments or advances or any other line item given under the Inventory heading is categorized as Inventory.
If Work-In-Progress appears as a separate line item, then this item is searched in the notes. If attributable profit is
included, then it is categorized as Accounts Receivable, otherwise it is categorized as Inventory.
The following rules apply for investment properties and properties under development:
In the case of Real Estate companies reporting both Properties for Sale and Rentals it is categorized as
Inventory/Other Long Term Assets. If attributable profit is included, it is categorized as Accounts Receivable/Accounts
Receivable Long Term.
In the case of Real Estate Operations having only a Property sales business, then it is categorized as Inventory/Other
Long Term Assets.
In the case of Real Estate Operations having only a Rental business then this is categorized as Other Current
Assets/Property Plant and Equipment.
In the case of other businesses it is categorized as Other Current Assets/Other Long Term Assets.
1044 Investment Securities, Total Excel Formula: IQ_INVEST_SECURITY
Investment Securities, Total [1044] is a line item in the Banks template with the following components:
Deposits at Interest in Securities [1116]

Investment in Government Securities [1170]
Investment in Securities [1182]
Investment in Municipal Securities [1198]
1045 Loans and Lease Receivables - (FS Template) Excel Formula: IQ_LOAN_LEASE_RECEIV
Loans and Lease Receivables - (FS Template) [1045] is a line item in the Financial Services template with the
Loans And Lease Receivables [1187]

Mortgage Loans [1197]
Factored Loans And Lease Receivables [1288]
1046 Short-term Borrowings Excel Formula: IQ_ST_DEBT
Short-term Borrowings [1046] is a line item in the Standard template with the following components:
Federal Home Loan Bank Debt - Short-Term [1166]

Commercial Paper [1095]
1047 Short-Term Borrowings - (Template Specific) Excel Formula: IQ_ST_DEBT_BNK, IQ_ST_DEBT_INS, IQ_ST_DEBT_UTI, IQ_ST_DEBT_RE, IQ_ST_DEBT_FIN,
IQ_ST_DEBT_BR
Short-Term Borrowings - (Template Specific) [1047] is a line item in the non-Standard templates with the following
components:
Short-Term Borrowings (Collected) [1189]

Federal Home Loan Bank Debt - Short-Term [1166] (Bank template)
Commercial Paper [1095] (Bank template)
1048 Notes Receivable Excel Formula: IQ_ST_NOTE_RECEIV
Notes Receivable [1048] is a line item in the Standard, Real Estate and Utility templates that represents short-term
loans payable to the company
This item includes:

Note receivable - current
Loans to officers, or related parties
Commercial loans, mortgage loans, consumer loans, construction loans, domestic loans, foreign loans and other loans
net of allowances for loan losses
Undisbursed loan funds and other subtractions or additions to loans like deferred loan fees etc (for banks & thrifts)
This item excludes:

Mortgage loans for Real Estate and Insurance templates
Loans receivable in the nature of accounts receivable
1049 Long-Term Debt Excel Formula: IQ_LT_DEBT
Long-Term Debt [1049] is a line item in the Standard template with the following components:
Trust Preferred Securities (Other than Convertible) [1246]

Federal Home Loan Bank Debt - Long-Term [1165]
Trust Preferred Securities - Convertible [1247]
1050 Loans Receivable Long-Term Excel Formula: IQ_LOANS_RECEIV_LT
Loans Receivable Long-Term [1050] is a line item in the Standard template with the following components:
Loans Receivable Long-Term - (Utility Template) [1191]

Policy Loans [1211]
1051 Mortgage Backed Securities Excel Formula: IQ_MORT_SECURITY
Mortgage Backed Securities [1051] is a line item in the Banks template with the following components:
Government Mortgage Backed Securities [1168]

Other Mortgage Backed Securities [1195]
1052 Minority Interest, Total Excel Formula: IQ_MINORITY_INTEREST
Minority Interest, Total [1052] is a line item in the Standard template with the following components:
Minority Interest [1196]

Preferred Stock of Subsidiary [1218]
This item excludes:

1053 Minority Interest, Total - (Template Specific) Excel Formula: IQ_MINORITY_INTEREST_BNK, IQ_MINORITY_INTEREST_INS, IQ_MINORITY_INTEREST_UTI,
IQ_MINORITY_INTEREST_RE, IQ_MINORITY_INTEREST_FIN, IQ_MINORITY_INTEREST_BR
Minority Interest, Total - (Template Specific) [1053] is a line item in the non-Standard templates with the following
components:
Minority Interest - (Collected) [1196]

1054 Long-term Investments Excel Formula: IQ_LT_INVEST
Long-term Investments [1054] is a line item in the Standard template with the following components:
Investment in FHLB [1167]

Government Mortgage Backed Securities [1168]
Investment in Government Securities [1170]
Investment In Debt Securities [1175]
Investment In Equity securities [1177]
Investment In Preferred Securities [1180]
Investment in Securities [1182]
Other Mortgage Backed Securities [1195]
Investment in Municipal Securities [1198]
Other Investments [1203]
Resource Interest Asset [1298]
Long-Term Investments - (Utility Template) [1194]
1055 Other Current Assets, Total Excel Formula: IQ_OTHER_CA_SUPPL
Other Current Assets, Total [1055] is a line item in the Standard template with the following components:
Accrued Interest Receivable [1078]

Accrued Investment Income [1079]
Customer Acceptance [1089]
Assets Of Discontinued Operations Current [1108]
Derivative Assets Current [1109]
Deferred Charges Current [1113]
Film Contract and Broadcasting Rights Current [1124]
Reinsurance Recoverable - Current [1228]
Other Current Assets - (Collected) [1201]
Restricted Investments - Current [1224]
1056 Other Current Assets, Total - (Template Specific) Excel Formula: IQ_OTHER_CA_SUPPL_BNK, IQ_OTHER_CA_SUPPL_INS, IQ_OTHER_CA_SUPPL_UTI,
IQ_OTHER_CA_SUPPL_RE, IQ_OTHER_CA_SUPPL_FIN, IQ_OTHER_CA_SUPPL_BR
Other Current Assets, Total - (Template Specific) [1056] is a line item in the non-Standard templates with the following
components:
Assets of Discontinued Operations - Current [1108]

Deferred Charges - Current [1113]
Other Current Assets - (Collected) [1201]
Prepaid Expenses [1212]
Restricted Investments - Current [1224]
LIFO Reserves [24219]
Inventory [24497]
Raw Materials [24223]
Work in Progress [24227]
Finished Goods [24231]
Progress Payments and Others [24235]
Insurance template -additional component:

Ceded Unearned Premiums
Utility template -additional component:

Derivative Assets - Current [1109]
Utility template - the line item excludes:

Assets of Discontinued Operations - Current [1108]
Prepaid Expenses [1212]
1057 Other Current Liabilities Excel Formula: IQ_OTHER_CL_SUPPL
Other Current Liabilities [1057] is a line item in the Standard template with the following components:
Separate Account Liability - Current [1232]

Other Current Liabilities - (Brok / FS / Ins. / REIT Template) [1202]
Film Contract and Broadcasting Payables Current [1122]
Acceptance Outstanding [1082]
1058 Other Current Liabilities - (Bank / Utility Template) Excel Formula: IQ_OTHER_CL_SUPPL_BNK, IQ_OTHER_CL_SUPPL_UTI
Other Current Liabilities - (Bank / Utility Template) [1058] is a line item in the Bank and Utility templates with the

Acceptance Outstanding [1082]
1059 Total Other Investments Excel Formula: IQ_OTHER_INVEST
Total Other Investments [1059] is a line item in the Insurance template with the following components:
Other Investments [1203]

1060 Other Long-Term Assets, Total Excel Formula: IQ_OTHER_LT_ASSETS
Other Long-Term Assets, Total [1060] is a line item in the Standard template with the following components:
Reinsurance Recoverable - Long-Term [1229]

Restricted Investments - Long-Term [1225]
Other Long-Term Assets [1204]
Inventory Long-Term [1186]
Assets of Discontinued Operations Long-Term [1192]
Derivative Assets Long-Term [1110]
Investment in Real Estate [1181]
Land Held For Development Or Sale [1184]
Net Nuclear Fuel [1200]
Real Estate Owned [1223]
Separate Account Assets [1230]
Restricted Cash (Non-Current) [24191]
Other Receivables Long Term [25278]
1061 Other Long-Term Assets, Total - (Template Specific) Excel Formula: IQ_OTHER_LT_ASSETS_BNK, IQ_OTHER_LT_ASSETS_INS, IQ_OTHER_LT_ASSETS_UTI,
IQ_OTHER_LT_ASSETS_RE, IQ_OTHER_LT_ASSETS_FIN, IQ_OTHER_LT_ASSETS_BR
Other Long-Term Assets, Total - (Template Specific) [1061] is a line item in the non-Standard template with the
Restricted Cash (Non-Current) [24191]

Equity Method Of Investments [24238]
Restricted Investments - Long-Term [1225]
Assets Of Discontinued Operations Long Term [1192]
Other Long-Term Assets - (Collected) [1204]
Banks Template - additional components:

Customer Acceptance [1089]
Federal Reserve Bank Stock
Assets Held for Dealing Purposes
Presold Mortgages in the Process of Collection
Bank Owned Life Insurance
Regulatory Deposits
Insurance Template - additional components:

Funds Withheld by Ceding Insurers
Ceded Unearned Premiums
Policyholders' Account Balances on Deposit with Reinsurer
Long term Business Policyholders' Assets
Cash Pledged to Secure Trust and Escrow Deposits

Derivative Assets Long-Term [1110]
Competitive Transition Charges
Price Risk Management Assets
Nuclear Plant Decommissioning Trusts
Energy Trading Assets
Rate Phase-in Plan
Utility template - the line item excludes:

1062 Other Non Current Liabilities Excel Formula: IQ_OTHER_LIAB_LT
Other Non Current Liabilities [1062] is a line item in the Standard template with the following components:
Insurance and Annuity Liabilities - Long-Term [1174]

Other Non Current Liabilities - (Template Specific) [1205]
Reinsurance Payable - Long-Term [1227]
Separate Account Liability - Long-Term [1233]
Unearned Premiums - Long-Term [1254]
Unpaid Claims - Long-Term [1284]
Film Contract and Broadcasting Payables Non Current [1123]
1063 Other Non Current Liabilities, Total Excel Formula: IQ_OTHER_LIAB_LT_UTI
Other Non Current Liabilities, Total [1063] is a line item in the Utility template that represents all long-term liabilities,
which do not fit into any other long-term liability category listed in the Balance Sheet.
This item includes:

Long-term liabilities of discontinued operations
Non-current royalty obligations
Any deposits from clients/customers which are not to be adjusted against future supply of goods or services
Due to Related Party, Affiliates, Shareholder, Officer- when it is not in the nature of debt
Excess of net assets acquired over costs
Reserves other than for pension & post retirement and deferred tax reserves
Accrued expenses and losses of long term nature
Accounts payable-Long term
Regulatory liability
This item excludes:

Pension and post-retirement benefits
Non-current deferred tax provisions
1064 Other Receivables - (Insurance Template) Excel Formula: IQ_OTHER_RECEIV_INS
Other Receivables - (Insurance Template) [1064] is a line item in the Insurance template with the following
components:
Accrued Investment Income [1079]

Premium Due [1210]
1065 Preferred Stock - Others Excel Formula: IQ_PREF_OTHER
Preferred Stock - Others [1065] is a line item in the Standard template that represents Preferred Stock values not
classified as Convertible [1214], Redeemable [1217] or Non-Redeemable [1216] with the following components:
Treasury Stock : Preferred Stock Convertible [1249]

Treasury Stock : Preferred Stock Non Redeemable [1250]
Treasury Stock : Preferred Stock Redeemable [1251]
Equity Adjustment - Preferred Stock [1215]
Additional Paid In Capital - Preferred Stock [1085]
1066 Preferred Stock - Others - (Template Specific) Excel Formula: IQ_PREF_OTHER_BNK, IQ_PREF_OTHER_INS, IQ_PREF_OTHER_UTI, IQ_PREF_OTHER_RE,
IQ_PREF_OTHER_FIN, IQ_PREF_OTHER_BR
Preferred Stock - Others - (Template Specific) [1066] is a line item in the non-Standard templates that represents
Preferred Stock values not classified as Convertible [1214], Redeemable [1217] or Non-Redeemable [1216] with the
Treasury Stock : Preferred Stock Convertible [1249]

Treasury Stock : Preferred Stock Non Redeemable [1250]
Treasury Stock : Preferred Stock Redeemable [1251]
Equity Adjustment - Preferred Stock [1215]
Additional Paid In Capital - Preferred Stock [1085]
1067 Reinsurance Payable - (BS) Excel Formula: IQ_REINSUR_PAY
Reinsurance Payable - (BS) [1067] is a line item in the Insurance template with the following components:
Reinsurance Payable - Long-Term [1227]

Reinsurance Payable - Current [1226]
1068 Reinsurance Recoverable - (IS) Excel Formula: IQ_REINSUR_RECOVER
Reinsurance Recoverable - (IS) [1068] is a line item in the insurance template with the following components:
Reinsurance Recoverable - Current [1228]
Reinsurance Recoverable - Long-term [1229]
1069 Short Term Investments Excel Formula: IQ_ST_INVEST
Short Term Investments [1069] is a line item in the Standard template with the following components:
Deposits at Interest in Securities [1116]

Securities Borrowed [1234]
Cash & Securities Segregated [1235]
Securities Owned [1236]
1071 Trust Preferred Securities (BS) Excel Formula: IQ_TRUST_PREF, IQ_TRUST_PREF, IQ_TRUST_PREF, IQ_TRUST_PREF, IQ_TRUST_PREF,
IQ_TRUST_PREF
Trust Preferred Securities (BS) [1071] is a Balance Sheet item in the non-Standard template with the following
components:
Trust Preferred Securities (Other than Convertible) [1246]

Trust Preferred Securities - Convertible [1247]
1073 Unpaid Claims Excel Formula: IQ_UNPAID_CLAIMS
Unpaid Claims [1073] is a line item in the Insurance template that represents the estimated cost of settling insurance
claims that have occurred prior to the balance sheet date but have not yet been settled with the following components:
Unpaid Claims - Long-Term [1284]

Unpaid Claims - Current [1294]
This line item excludes:

Future policy benefits
Policyholders' funds
Reinsurance premium payable
Separate account liabilities
1074 Unearned Revenue Current, Total Excel Formula: IQ_UNEARN_REV_CURRENT
Unearned Revenue Current, Total [1074] is a line item in the Standard template that represents revenue that has been
received in the current period but will not be recognized until the following accounting period with the following
components:
Unearned Revenue, Current [1255]

Unearned Premiums - Current [1253]
This item excludes Unrealized Gains and Unearned Revenues that are long-term in nature.
1075 Accumulated Depreciation Excel Formula: IQ_AD
Accumulated Depreciation [1075] is a line item across all templates that represents the period-end balance of
accumulated depreciation on property, plant and equipment with the following components:
Assets Under Capital Lease - Accumulated Depreciation [24195]

Assets On Operating Lease - Accumulated Depreciation [24199]

Accumulated depreciation
Depletion charges of mines or resource deposits
Oil and gas properties and other natural properties write-downs
Amortization of tools and dies and other related assets

Amortization of intangibles if included in depreciation and amortization
Amortization of deferred expenses if included in depreciation and amortization
Amortization of software costs
Depreciation on assets of discontinued operations
1078 Accrued Interest Receivable Excel Formula: IQ_ACCR_INT_RECEIV
Accrued Interest Receivable [1078] is a line item in the Banks template that represents interest earned but not paid on
a loans, securities, certificates of deposit, time deposit, or other investments
1080 Accrued Interest Payable Excel Formula: IQ_ACCR_INT_PAY
Accrued Interest Payable [1080] is a line item in the Banks template that represents interest payable to customers
accrued in accounts on various deposits
This item includes:

Accrued interest payable on deposits
Accrued interest payable on FHLB advances
Accrued interest payable on the Debentures
Accrued interest payable
Interest expense payable
Interest payable
Accrued Interest Payable on Depositors' Accounts
Accrued interest payable and other liabilities (If not broken out)
Associated Debt (depending on information available)
Attached Debt (depending on information available)
1081 Allowance For Loan Losses Excel Formula: IQ_ALLOW_LL
Allowance for Loan Losses [1081] is a line item in the Banks template that represents amounts set aside to account for
possible future losses from loans. The allowance is determined after a review of historical recoverability of loans

Valuation allowance

Undisbursed portion of loans in process
Unearned premiums
Unearned discounts
Net Deferred Loan Origination Fees
Documented Interest
1084 Additional Paid In Capital Excel Formula: IQ_APIC
Additional Paid in Capital [1084] is a line item across all templates that represents capital contributions by common
shareholders that are in excess of the par or stated value of common stock.
This line items includes:

General partner
Capital surplus not designated specifically
Contributed capital
Forfeited stock subscriptions
Detachable stock purchase warrants representing additional paid in capital
Dedicated, donated or contributed capital

Paid in capital relating to preferred stock/deferred compensation
Contributions receivable
1088 Accounts Receivable Long-Term Excel Formula: IQ_AR_LT
Accounts Receivable - Long-Term [1088] is a line item in the Standard and Utility templates that represents amounts
due from customers arising from transactions in the ordinary course of business. If the amounts are due for a period of
more than one year they are treated as long term.
This item includes:

Net investment in sales-type leases, less current portion
Investment direct finance leases
Customer notes receivable, less allowance for doubtful notes
Services Billed
Lease receivables
Finance receivable
Costs/Revenues Recognized in Excess of Billings
Contract Receivables
Contracts in Progress Unbilled
This item excludes:

Other receivables
Income tax receivable
Notes receivable
Accounts receivable short term
1090 Current Portion of Capital Lease Obligations Excel Formula: IQ_CURRENT_PORT_LEASES
Current Portion of Capital Lease Obligation [1090] is a line item across all templates that represents capital lease
obligations payable within a year. It also includes current portions of obligations under direct finance leases, sale and
lease back transactions etc.

Capital lease / direct finance lease - current portion
Current portion of sale and lease back transactions
Capital lease obligations and current portion of long-term debt

Current portion of lease termination settlement cost
Payables on account of operating leases
1091 Interest Bearing Deposits Excel Formula: IQ_INT_BEARING_DEPOSITS, IQ_INT_BEARING_DEPOSITS
Interest Bearing Deposits [1091] is a line item in the Bank and Financial Services templates that represents interest
yielding customer deposits

Interest bearing deposits
Savings account
CDs
NOW accounts
Money market accounts
Demand deposits (interest bearing)
All interest bearing deposits of unspecified denomination

Non-interest bearing deposits
Deposits above the insurance limit imposed on banks by their regulating institution
Demand deposits (if not specifically mentioned to be interest bearing)
Checking accounts (if not specifically mentioned to be interest bearing)
1092 Non-Interest Bearing Deposits Excel Formula: IQ_NON_INT_BEARING_DEPOSITS, IQ_NON_INT_BEARING_DEPOSITS
Non-Interest Bearing Deposits [1092] is a line item in the Banks and Financial Services templates that represents non-
interest bearing deposits


Time certificate of deposits
Savings account
NOW accounts
Deposits of unspecified nature
1094 Current Income Taxes Payable Excel Formula: IQ_INC_TAX_PAY_CURRENT
Current Income Tax Payable [1094] is a line item across all templates that represents the accrued portion of corporate
income taxes but does not include any other taxes i.e., sales taxes, local taxes, excise duties etc.
This item includes:

Income taxes payable
Accrued income taxes
Federal and state income taxes
Accrued corporate income taxes
Accrued federal and foreign taxes
Income taxes and mining income taxes payable
Income and Resource Tax payable
U.S. and foreign income taxes payable
U.S. and foreign income taxes payable
Corporation Income Taxes
Corporation Tax
Corporate Taxation
Income Tax Provision
Current and Deferred Income Taxes
Current taxation
Current tax liabilities
Provision for Taxation
Taxation
Tax Interest and Penalties payable
Dividend tax / Tax on Dividend
Tax to the return
Provision for income tax
This item excludes:

State Tax (categorized as Accrued Expenses [1076])
Taxes Payable (categorized as Accrued Expenses [1076])
Other Taxation and Social Security
Local/Sales/Excise/Investment Taxes etc.
Deferred Taxes - current and noncurrent
Any Taxes other than taxes on earnings
1096 Cash And Equivalents Excel Formula: IQ_CASH_EQUIV
Cash and Cash Equivalents [1096] is a line item across all templates that represents funds in the form of cash, readily
convertible deposits, securities and other instruments having maturities of less than 3 months at the time of purchase.
It includes short term, highly liquid investments that are readily convertible into known amounts of cash and are near
their maturity as well as cash on hand consisting of coins, currency, undeposited checks, money orders and drafts, and
deposits in banks.

Cash and equivalents
Cash and cash equivalents (unrestricted)
Cash and temporary cash investments
Cash
Cash, including cash equivalents
Cash and certificates of deposit
Cash and cash equivalents, principally time deposits
Cash and short-term investments
Cash and equivalents including restricted cash
Cash in transit from financial institutions
Joint venture cash and investments
Liquid Assets
1103 Common Stock Excel Formula: IQ_COMMON
Common Stock [1103] is a line item across all templates that represents the shareholder's equity stake in a company
This item includes:

Common stock whether cumulative or non cumulative
Convertible common stock
Limited partners
Ordinary shares
Shares of beneficial interest
Beneficial Unit Certificate Holders
Capital stock (and broken out if available)
Depositary units
Share capital (and broken out if available)
Common stock and additional paid in capital (and broken out if available)
Notes:
1. If there is no Common Stock line item in the Balance Sheet then the line item 'Subscribed Share Capital' is
categorized as Common Stock [1103], as there are instances where the company uses the terminology 'Subscribed
Share Capital' for 'Outstanding Share capital'.
2. The following line items are categorized as Equity Adjustment [1121], provided the Common Stock [1103] category
already exists in the document. If the Common Stock category is not there, then these line items are categorized as
Common Stock [1103]:
a. Shareholder's equity (with no breakups reported by the company)
b. Group Equity
c. Net assets
d. Net assets in liquidation
1104 Restricted Cash Excel Formula: IQ_RESTRICTED_CASH
Restricted Cash [1104] is a line item across all templates that represents cash and cash equivalents, which are
restricted for use or transfer, and normally consists of funds held in escrow or cash restricted in use.
This item includes:

Restricted or reserved cash
Escrow funds
Cash held in trust
Cash held under escrow agreement
Cash restricted for payment on revolving credit facility
This item excludes:

Liquid cash
Restricted investments or securities
1108 Assets Of Discontinued Operations Current Excel Formula: IQ_DO_ASSETS_CURRENT
Assets for Discontinued Operations Current [1108] is a line item in the Utility template that represents current assets of
separately identifiable segments, which have been classified by the company as discontinued operations.
This item includes:

Net (current) assets of (from) discontinued operations
Investment in discontinued operations
Current assets of discontinued operations
Assets related to discontinued operations, less allowances
Receivables from discontinued operations
This item excludes:

Property and equipment of discontinued operations
Long Term assets of discontinued operations
Assets held for sale (categorized as Other Current Assets - (Collected) [1201])
1112 Deferred Charges Long-Term - (Template Specific) Excel Formula: IQ_DEF_CHARGES_LT_BNK, IQ_DEF_CHARGES_LT_INS, IQ_DEF_CHARGES_LT_UTI,
IQ_DEF_CHARGES_LT_RE, IQ_DEF_CHARGES_LT_FIN, IQ_DEF_CHARGES_LT_BR
Deferred Charges Long-Term - (Template Specific) [1112] is a line item in the non-Standard templates that represents
costs incurred but deferred. If the benefits are expected to accrue within a year, the item is shown in the current assets
section, otherwise it forms part of non-current assets.
This item includes:

Debt issuance costs
Deferred financing costs
Costs related to pending acquisitions
Deferred R & D costs, training costs, advertising costs
Organization start-up costs
Costs of software developed for internal use
This item excludes:

Prepaid expenses
Deferred taxes
1114 Distributions In Excess Of Earnings Excel Formula: IQ_DISTR_EXCESS_EARN
Distribution in Excess of Earnings [1114] is a line item in the Real Estate template that represents the excess of
distributions made to its shareholders by a Real Estate Investment Trust company over the accumulated earnings.
This item includes:

Distributions in excess of net accumulated earnings
Accumulated distributions
Distributions in Excess Of Earnings
Accumulated dividends in excess of net income
Dividends in excess of accumulated earnings
Accumulated losses and distributions in excess of net income
Dividends distributed in excess of net income
Excess of Cumulative distributions over Cumulative earnings
This item excludes:

Retained earnings
Comprehensive income
1115 Deferred Policy Acquisition Costs - (BS) Excel Formula: IQ_DEF_POLICY_ACQ_COSTS
Deferred Policy Acquisition Costs - (BS) [1115] is a line item in the Insurance template that represents costs
associated with the acquisition of new customers over the term of the insurance contract that are capitalized and
amortized
This item includes:

Deferred acquisition costs
Deferred policy acquisition costs
Present value of insurance in force
Value of insurance in force
Unamortized deferred policy acquisition costs
Unamortized policy acquisition costs
This item excludes:

Deferred taxes
Deferred commission
Present value of future profits
All other deferred expenses or capitalized costs
1116 Deposits at Interest in Securities Excel Formula: IQ_DEPOSITS_INTEREST_SECURITIES
Deposits at Interest in Securities [1116] represents deposits made (held) by a bank to earn interest that are not
components of cash and cash equivalents
This Item includes:

Time deposits with banks and other financial institutions
This item excludes:

Restricted cash
Interest-bearing deposits made part of cash and cash equivalents by the company
1117 Deferred Tax Assets Current Excel Formula: IQ_DEF_TAX_ASSETS_CURRENT
Deferred Tax Assets Current [1117] is a line item across all templates that represents reversible differences between
financial and tax reporting basis of assets that result into net tax deductions or carry forwards in future years. All
temporary differences related to current assets, and all temporary differences reversible in one-year's time are
included under this item.
This item includes:

Future tax benefits
Foreign deferred taxes - current
This item excludes:

Income Tax Refunds receivable
1118 Deferred Tax Assets Long-Term (Collected) Excel Formula: IQ_DEF_TAX_ASSETS_LT_BNK, IQ_DEF_TAX_ASSET_LT_INS, IQ_DEF_TAX_ASSET_LT_UTI,
IQ_DEF_TAX_ASSET_LT_RE, IQ_DEF_TAX_ASSET_LT_FIN, IQ_DEF_TAX_ASSET_LT_BR
Deferred Tax Assets Long-Term [1118] is a line item across all templates that represents reversible differences
between financial and tax reporting basis of assets that result into net tax deductions or carry forwards in future years.
All temporary differences related to non-current assets, reversible in a period of more than one year are considered
non-current deferred tax asset.
This item includes:

Future tax benefits
This item excludes:

Receivable taxes or tax amounts
Deferred taxes - current
1119 Deferred Tax Liability Current Excel Formula: IQ_DEF_TAX_LIAB_CURRENT
Deferred Tax Liability Current [1119] is a line item across all templates that represents taxes payable due within a year
on income earned for accounting but not tax purposes.

Deferred/future income taxes (current portion)
Deferred sales and excise taxes (current portion)
Unamortized investment tax credit (current portion)
Liabilities related to tax credit properties (current portion)
Deferred taxes and current income taxes*
Deferred taxes and revenues*
Note*: If deferred taxes are combined with current income taxes or with any other liabilities, where deferred taxes
appear as first string of the line item and the Company does not report the break up, then the same will form part of
this data item only.
This item excludes:

Current Income Taxes payable
Accrued Taxes
Tax provisions
1120 Deferred Tax Liability Non-Current - (Template Specific) Excel Formula: IQ_DEF_TAX_LIAB_LT_BNK, IQ_DEF_TAX_LIAB_LT_INS, IQ_DEF_TAX_LIAB_LT_UTI,
IQ_DEF_TAX_LIAB_LT_RE, IQ_DEF_TAX_LIAB_LT_FIN, IQ_DEF_TAX_LIAB_LT_BR
Deferred Tax Liability Non-Current - (Template Specific) [1120] is a line item in the non-Standard templates that
represents taxes payable due beyond a year on income earned for accounting but not tax purposes

Deferred Tax Liability Non Current [24495]
Deferred Investment Tax Credit [24280]
Unamortized investment tax credit
Deferred federal and state taxes
Deferred foreign taxes
Deferred sales tax
Deferred excise duty
Deferred credits, principally deferred income taxes

Current portion of deferred taxes
Corporate income taxes-current
1164 Federal Home Loan Bank Debt - Current Portion Excel Formula: IQ_CURRENT_PORT_FHLB_DEBT
Federal Home Loan Bank Debt - Current Portion [1164] represents the current portion of long term borrowings by
banks from the Federal Home Loan Bank.

Current portion of Long Term Borrowings from FHLB with variable rate/fixed rate
Repurchase agreements-FHLB-current portion of Long term borrowings

Federal Reserve bank advances or reserves
Short term FHLB borrowings/overnight FHLB borrowings
Long term portion of FHLB borrowings
1165 Federal Home Loan Bank Debt - Long-Term Excel Formula: IQ_FHLB_DEBT
Federal Home Loan Bank Debt - Long-Term [1165] is a line item in the Banks template and represents the long term
borrowings (excluding current portion) by banks from the Federal Home Loan Bank.

Long term portion of borrowings from FHLB at variable or fixed rate
Repurchase agreements with the FHLB (long-term portion)

Short-term FHLB borrowings
Overnight FHLB borrowings
Current portion of long term FHLB borrowings
1166 Federal Home Loan Bank Debt - Short-Term Excel Formula: IQ_ST_FHLB_DEBT
Federal Home Loan Bank Debt - Short-Term [1166] represents short term borrowings (excluding current portion of long
term borrowings) by banks from Federal Home Loan Bank.

Short term borrowings from FHLB
Repurchase agreements with the FHLB of short term nature

Long term FHLB borrowings
Current portion of long term FHLB borrowings
1167 Investment in FHLB Excel Formula: IQ_INVEST_FHLB
Investment in FHLB [1167] is a line item in the Banks template that represents an investment made in the Federal
Home Loan Bank System. The Federal Home Loan Bank System supplies credit reserves for savings and loans,
cooperative banks, and other mortgage lenders in a manner similar to the Federal Reserve's role with commercial
banks.
1169 Gross Property Plant And Equipment Excel Formula: IQ_GPPE
Gross Property Plant and Equipment [1169] is a line item across all templates that represents the gross value (not net
of depreciation), stated at cost, of tangible assets that are durable in nature and are used in the normal course of
business as opposed to being held for sale.
This data item includes:

Leasehold Improvements [24449]
Natural Resources, at Cost [24457]
Other Property, Plant and Equipment [24465]
Assets under Capital Lease (Buildings) - Gross [24341]
Assets under Capital Lease (Machinery) - Gross [24343]
Assets under Capital Lease (Others) - Gross [24345]
Assets under Operating Lease (Buildings) - Gross [24347]
Assets under Operating Lease (Machinery) - Gross [24349]
Assets under Operating Lease (Others) - Gross [24351]
Buildings [24204]
Land [24208]
Machinery [24212]
Construction In Progress [24216]
In the absence of the above detailed breakdown, this item includes:

Property, plant and equipment
Construction in progress
Oil, gas and petroleum reserves
Assets acquired under capital leases and given under operating leases
Land, Building, Machinery, Furniture and equipment
Leasehold properties, improvements or interests
Real estate properties of REIT companies
Mining properties and wells including exploration and development costs of such mines and wells
Mining, oil and gas properties

Assets related to discontinued operations
Software assets
Nuclear Fuel in case of utility companies
Other intangibles or deferred expenses included in the property heading
Advances made for purchase of fixed assets
1170 Investment in Government Securities Excel Formula: IQ_INVEST_GOV_SECURITY
Investment in Government Securities [1170] represents investments in negotiable securities issued by national
government institutions and includes treasury bills, notes, and bonds.
This item includes:

U.S. Government and agency securities
Foreign government securities
Federal agency securities
This item excludes:

State and municipal
U.S. Government mortgage backed securities
1171 Goodwill Excel Formula: IQ_GW
Goodwill [1171] is a line item across all templates that represents premium purchase price paid over the book value of
net assets acquired, net of amortization or writedowns for impairment in value. This data item is a combination of
Gross Goodwill [24285] and Accumulated Amortization of Goodwill [24327]
In the absence of a detailed breakdown, this item includes:

Goodwill
Purchased intangible assets (consisting solely of Goodwill)
Excess of cost over net value of assets acquired
Customer base
Assembled work force
Excess of investments over fair value of assets acquired
Deposit related intangibles, unidentified intangible assets and branch premiums for banking companies when these
items arise in the course of branch acquisition

Other intangibles
Intellectual property
Franchise agreements
Patents and trademarks
Agreements not to compete
1175 Investment In Debt Securities Excel Formula: IQ_INVEST_DEBT
Investment in Debt Securities [1175] is a line item in the Insurance template that represents investments by the
company in debt issued by government or corporate entities.
This item includes:

Fixed maturity securities (amortized cost)
Fixed maturities: Available for sale
Fixed maturities: Held to maturity, at amortized cost
Securities available for sale, at fair value
Securities held to maturity, at amortized cost
Investments: Fixed maturities-at fair value (amortized cost)
U.S. Treasury securities
U.S. government agency securities
Municipal securities
Corporate bonds
Convertible debt
Commercial paper
Foreign governments
Asset-backed bonds
Mortgage-backed bonds.
Other debt securities
This item excludes:

Option contracts
Financial futures contracts
Forward contracts
Lease contracts
Trading securities
Redeemable Preferred Securities
1176 Investment In Debt and Equity Securities Excel Formula: IQ_LT_INVEST_RE, IQ_LT_INVEST_BR
Investment in Debt and Equity Securities [1176] is a line item in the Real Estate and Brokerage templates that
represents investments in fixed income and equity securities.
This item includes:

Investments in unconsolidated subsidiaries
Marketable securities
Marketable equity securities, at market value
Investments in equity investees
Investments in government backed securities
Investment in treasury bills
Investment in partnership
This item excludes:

Certificates of deposit
Mortgage-backed securities, net
1179 Inventory - (Utility Template) Excel Formula: IQ_INVENTORY_UTI
Inventory - (Utility Template) [1179] is a line item in the Utility template with the following components:

Inventories - Progress Payments and Others [3147]
In the absence of the above detailed breakdown, this item includes:

Inventories
Gas in storage
Fuel stock
Fossil fuels
Materials and supplies
Fuel (coal, oil and gas)
Production fuel
This data item excludes:

Non-current portion of Inventory
Advances for inventory purchase
Nuclear fuel used by electricity companies
1181 Investment in Real Estate Excel Formula: IQ_INVEST_REAL_ESTATE
Investment in Real Estate [1181] is a line item in the Banks template that represents investments in real estate held for
sale but not including foreclosed real estate

Investments in real estate, net
Real estate held for development and sale

Foreclosed real estate
Real estate acquired in the settlement of loans
1182 Investment in Securities Excel Formula: IQ_INVEST_SECURITY_SUPPL
Investment in Securities [1182] is a line item in the Banks template that represents the residual category of
investments made by the bank.

Securities available for sale, at fair value
Investments in unconsolidated affiliates
Held-to-maturity securities
Corporate bonds
Equity securities

FNMA mortgage-backed securities
Mortgage-backed securities
State and municipal
1183 Capital Leases Excel Formula: IQ_CAPITAL_LEASES
Capital Leases [1183] is a line item across all templates that represents capital lease obligations not payable within
one year or within the operating cycle of the business

Capital lease / direct finance lease - non-current portion
Long-term portion of sale and lease back transactions
Capital lease obligations and long-term debt

Long-term portion of Lease Termination Settlement Cost
Payables on account of operating leases
1184 Land Held For Development Or Sale Excel Formula: IQ_DEVELOP_LAND
Land Held for Development or Sale [1184] is a line item in the Real Estate template that represents land held by a
company for sale or for development.
This item includes:

Land held for sale
Land held for development
Land held for investment
Land available for development
Undeveloped land
Development land
Land
Land pending development
Undeveloped land parcels
Undeveloped land held for sale.
This item excludes:

Improved Land
1185 Loans Held For Sale Excel Formula: IQ_LOANS_FOR_SALE
Loans Held For Sale [1185] is a line item across all templates that represents loans recoverable by the company and
held for sale in securitization transactions.
This item includes:

Loans held for sale
Mortgage loans available for sale
Credit card loans held for securitization
This item excludes:

Accrued interest on loans held for sale
Loans held for sale - long-term portion
1188 Gross Loans Excel Formula: IQ_GROSS_LOANS
Gross Loans [1188] is a line item in the Banks template that represents the gross amounts of loans advanced to
borrowers

Loans given to banks
Loans given to customers
Financial leases
Total portfolio loans

Loans held for sale
1189 Short-Term Borrowings (Collected) Short-Term Borrowings (collected) [1189] represents borrowed amounts to be repaid within one year

Bank overdrafts
Bank borrowings-in transit
Debts due on demand
Line of credit
Working capital revolver*
Short-term borrowings*
Notes payable*
Federal funds purchased and securities sold under agreements to repurchase*
Reverse repurchase agreements*
Debt in default*
Commercial Paper
*Note: These items will form part of this data item when they are purely of short term nature . If current portion of long
term debt is included in these, then that portion is excluded.
This item excludes:

Current portion of long-term debt and capital lease obligations
Trade notes payable (included in accounts payable)
Interest payable presented separately from notes payable (included in accrued expense)
Debt classified as current
1190 Notes Receivable (Collected) Excel Formula: IQ_LOANS_RECEIV_CURRENT, IQ_LOANS_RECEIV_CURRENT
Notes Receivable (Collected) [1190] is a line item in the Standard, Real Estate and Utility templates that represents
short-term loans payable to the company
This item includes:

Note receivable - current
Loans to officers, or related parties
Commercial loans, mortgage loans, consumer loans, construction loans, domestic loans, foreign loans and other loans
net of allowances for loan losses
Undisbursed loan funds and other subtractions or additions to loans like deferred loan fees etc (for banks & thrifts)
This item excludes:

Mortgage loans for Real Estate and Insurance templates
Loans receivable in the nature of accounts receivable
1191 Loans Receivable Long-Term - (Utility Template) Excel Formula: IQ_LOANS_RECEIV_LT_UTI
Loans Receivable Long-Term [1191] is a line item in the Utility template that represents loan amounts to be collected
beyond one year

Long-term notes receivable
Notes receivable
Due from affiliates
Note receivable from officer
Due from officers
Due from shareholder
Due from Related Parties
Loan receivable affiliates
Investment in leveraged leases
Securities purchased under resale agreement or resale agreements
Interest-bearing advances and advances receivable
This item excludes

Customer notes receivable
Non-interest bearing receivables
1192 Assets of Discontinued Operations Long-Term Excel Formula: IQ_DO_ASSETS_LT
Assets of Discontinued Operations - Long-Term [1192] is a line item in the Utility template that represents identifiable
segments which are being disposed of (classified as discontinued operations).
This item includes:

Net assets of discontinued operations
Property and equipment - discontinued operations
Net non-current assets of discontinued operations
Assets held for sale, if related to discontinued segment
Receivables from discontinued operations
This item excludes:

Other Property and equipment - held for sale
Assets Of Discontinued Operations short-term.
Note:
If discontinued operations related assets are given in the Gross Property Plant and Equipment section, it is categorized
as Assets of Discontinued Operations - Long-Term [1192]
1193 Long-Term Debt - (Template Specific) Excel Formula: IQ_LT_DEBT_BNK, IQ_LT_DEBT_INS, IQ_LT_DEBT_UTI, IQ_LT_DEBT_RE, IQ_LT_DEBT_FIN,
IQ_LT_DEBT_BR
Long-Term Debt - (Template Specific) [1193] is a line item in the non-Standard templates that represents interest
bearing obligations due beyond one year
This item includes:

Debt due after one year
Long term portion of convertible debt/debentures
Long term portion of Mortgages/Notes Payable/Term Loans/IRB Loans
Long term portion of recourse/non-recourse debt
Senior/subordinated long-term debt
Secured/unsecured long-term bank debt
Lines of credit - long-term portion
Long Term portion of Federal funds purchased and securities sold under agreements to repurchase
Industrial Revenue Bonds Payable [24297]
Long-term ESOP Debt [24453]
Consolidated Subsidiary Long Term Debt [24391]
Finance Subsidiary Debt [24410]

Capital lease and finance lease obligations
Trust preferred securities
Convertible trust preferred securities
Federal home loan bank debt of banks
Long term obligations under non compete agreements
Deposits
1194 Long-Term Investments - (Utility Template) Excel Formula: IQ_LT_INVEST_UTI
Long-Term Investments - (Utility Template) [1194] is a line item in the Utility template that represents investments held
for more than one year in debt securities, equity securities, joint ventures or partnership firms.
This item excludes:

Restricted investments/securities
Collateral securities
Securities sold under repurchase agreement
Repurchase agreements
Investments in trust
Treasury shares
Treasury stock
Own shares
Additionally if the securities are restricted in nature (either by statute or by the purpose they are held for) then they are
categorized as Restricted Investments Long-Term [1225]
In the absence of a classified balance sheet or information in the notes on the liquidity nature of the marketable
securities amounts disclosed by the company, marketable securities is assumed to be Short-Term Investments [1242]
1197 Mortgage Loans Excel Formula: IQ_MORT_LOANS, IQ_MORT_LOANS
Mortgage Loans [1197] is a line item in the Insurance and Real Estate templates that represents loans granted against
the mortgage of underlying real estate property. Under these loans, the borrower grants the lender lien to the property
which has been funded by the loan. Mortgage loans are carried at their expected collectible amounts.
This item includes:

Mortgage loans on real estate
Mortgage loan
Residential and other mortgage loans
Commercial mortgage loans
Collateral loans
Collateral notes receivable
1198 Investment in Municipal Securities Excel Formula: IQ_INVEST_MUNI_SECURITY
Investments in Municipal Securities [1198] is a line item in the Banks template that represents obligations of a state or
municipality

Obligations of state and political subdivisions
Municipal securities
Tax-exempt bonds

U.S. Treasury and Federal agency
U.S. Corporate
1200 Net Nuclear Fuel Excel Formula: IQ_NUKE
Net Nuclear Fuel [1200] is a line item in the Utility template that represents nuclear fuel used by nuclear power plants
in the regular course of its production activities and is not intended for sale.
1202 Other Current Liabilities - (Brok / FS / Ins. / REIT Template) Excel Formula: IQ_OTHER_CL_SUPPL_INS, IQ_OTHER_CL_SUPPL_RE, IQ_OTHER_CL_SUPPL_FIN,
IQ_OTHER_CL_SUPPL_BR
Other Current Liabilities - (Brok / FS / Ins. / REIT Template) [1202] is a line item in the Insurance, Real Estate,
Financial Services and Brokerage templates that represents an all-inclusive heading for accounts that do not fit into
any of the other current liabilities section categories.
This item includes:

Other current liabilities
Other current liabilities and accrued expenses
Restructure reserves, current portion
Deferred acquisition payments
Accrued dividends payable
Accrued loss on office closure
Accrued reserves for contingencies
Acquisition-related liabilities
Due to affiliates
Loss reserves
Accrued losses
Warranty reserves
Deposits received for private placement
Current liabilities of discontinued operations
Current portion of deferred lease concession
Revenues and royalties due others
Refunds payable to customers
Escrow payment payable
Amounts due to sellers under acquisition agreements
Current portion of liabilities to related parties.
Current portion of fair value of derivative contracts
Current portion of Lease Termination Settlement Cost
Accrued contract losses
Deferred rent
Trading liabilities
Distribution payable to partners
Contingent payments payable
Liabilities subject to compromise
Liabilities subject to Chapter 11 cases
Merger costs
Accounts payable - capital asset purchase
This item excludes:

Provision for Pension and Post Retirement Benefits given in the current liabilities block
Accounts payable - other
Provision for loss and loss expenses for Insurance companies
1205 Other Non Current Liabilities - (Template Specific) Excel Formula: IQ_OTHER_LIAB_LT_BNK, IQ_OTHER_LIAB_LT_INS, IQ_OTHER_LIAB_LT_RE,
IQ_OTHER_LIAB_LT_FIN, IQ_OTHER_LIAB_LT_BR
Other Non Current Liabilities - (Template Specific) [1205] is a line item in the Banks, Insurance, Real Estate, Financial
Services and Brokerage templates that represents long-term liabilities that do not fit into any specific long-term liability
section category
This item includes:

Other long-term liabilities
Restructure reserves, less current portion
Other noncurrent liabilities
Accounts payable - long term
Accrued acquisition costs
Accrued environmental expenditures
Accrued exit costs, less current portion
Accrued interest payable on debt
Accrued non-current taxes
Accrued reclamation costs
Accrued royalty obligation - excluding current portion
Accrued stock put option
Ad Valorem Taxes and other
Casualty self insurance reserves
Deferred compensation
Due to officer
Excess of acquired net assets over cost, net of accumulated amortization
Liabilities of discontinued operations, net
Non-current portion of fair value of derivative contracts
Non-current portion of Lease Termination Settlement Cost
Private placement deposits
Liabilities subject to compromise
Liabilities subject to Chapter 11 cases
Environmental reserve
Extended warranties
Casualty claims payable
This item excludes:

Long-term debt
Pension and post-retirement benefits
Non-current deferred taxes
Non-controlling interests in the subsidiaries
1206 Other Receivables Excel Formula: IQ_OTHER_RECEIV
Other Receivables [1206] is a line item in the Standard, Banks, Utility, Real Estate, Financial Services and Brokerage
templates that represents amounts not falling within the definition of Accounts Receivable, Total [1021] or Notes
Receivable [1048]

Other accounts receivable
Other accounts and notes receivable
Other receivables
Refundable income taxes
U.S. federal income tax refunds and receivables
Income taxes refundable
Receivables from the sale of discontinued retail operations
Claims receivable
Other claims receivable
Banks template - additional components:

Margin and brokerage receivable
Foreign exchange portfolio receivables
Receivables from securitizations
Derivative related receivables

Fees and service charges receivable
Matured policies and card member dues
Securities clearing accounts receivable

Dues from custodian
Due from co-tenancy partner
Investment in direct finance leases for mortgage REIT
This item excludes:

Accounts receivable
Notes receivable
Advances on inventory purchases
Assets held for sale
1207 Other Real Estate Owned And Foreclosed Excel Formula: IQ_OTHER_REAL_ESTATE
Other Real Estate Owned And Foreclosed [1207] is a line item in the Banks template that represents real estate
acquired by banks through foreclosure and held in inventory until sold.
This item includes:

Real estate acquired in the settlement of loans

Investments in real estate, net
Real estate held for development and sale
1208 Other Adjustments to Gross Loans Excel Formula: IQ_OTHER_ADJUST_GROSS_LOANS
Other Adjustments to Gross Loans [1208] is a line item in the Banks template that represents any adjustments other
than Allowances for Loan Losses [1081] reduced from or added to Gross Loans [1188] to arrive at Net Loans [1003]

Undisbursed portion of loans in process
Unearned premiums
Unearned discounts
Net deferred loan origination fees
Documented Interest

Valuation allowance
1211 Policy Loans Excel Formula: IQ_POLICY_LOANS
Policy Loans [1211] is a line item in the Insurance template that represents loans against the security of payables to
policyholders under policies issued to them. The policy loan generally represents no credit risk since they do not
exceed the amount payable on death or the surrender value of the policy
This item includes:

Policy loans
Investment in policy loans at outstanding balance
This item excludes:

All other loans granted by the company such as mortgage loans, student loans, etc.
1212 Prepaid Expenses Excel Formula: IQ_PREPAID_EXP
Prepaid Expenses [1212] is a line item in the Standard and Utility templates that represents amounts paid to other
parties for services to be rendered in the future. They expire and become expenses with the passage of time, usage or
events, e.g., prepaid rent, prepaid insurance, etc. Prepaid Expenses [1212] are assets created by the prepayment of
cash or incurrence of a liability.
This item includes:

Prepaid insurance
Prepaid expenses
Prepaid taxes
Prepayments
This item excludes:

Prepayments to suppliers
Compensation related, pension related, and employee benefit related line items such as prepaid pension and prepaid
compensation
1213 Pension & Other Post Retirement Benefits Excel Formula: IQ_PENSION
Pension & Other Post Retirement Benefits [1213] is a line item across all templates that represents the liability
recorded in the Balance Sheet for pension and post-retirement benefits (health care, life insurance benefits etc.) to
eligible retirees and qualifying dependents.

Provisions for severance pay where it is related to pension/post-retirement
Employee termination benefits
Liability for benefits accrued under the SERP (Supplemental Executive Retirement Plan)
Accrued pension/post-retirement benefits

Deferred employee compensation
Provisions for severance pay relating to restructuring
1214 Preferred Stock Convertible Excel Formula: IQ_PREF_CONVERT
Preferred Stock Convertible [1214] is a line item across all templates that represents preferred stock issued by a
company and convertible into its common stock.
This item includes:

Convertible preferred stock
Redeemable convertible preferred stock
Preferred stock (provided the notes given in the document suggests preferred stock is convertible)
Note:
Redeemable preferred stock
Cumulative redeemable preferred stock
Preferred stock, redeemable
Callable preferred stock
1216 Preferred Stock Non Redeemable Excel Formula: IQ_PREF_NON_REDEEM
Preferred Stock Non Redeemable [1216] is a line item across all templates that represents preferred stock not
redeemable during its life time.
This item includes:

Preferred stock
Preferred Stock - Non redeemable
Preferred stock - without mandatory redemption, etc.
1217 Preferred Stock Redeemable Excel Formula: IQ_PREF_REDEEM
Preferred Stock Redeemable [1217] is a line item across all templates that represents preferred stock repayable on the
expiration of a stipulated term or at an earlier date as per the option of the issuer.
This item includes:

Redeemable preferred stock
Cumulative redeemable preferred stock
Preferred stock, redeemable
Callable Preferred Stock
Redeemable non-convertible preferred stock, etc.
1220 Regulatory Assets Excel Formula: IQ_REG_ASSETS
Regulatory Assets [1220] is a line item in the Utility template that represent probable future revenues associated with
deferred costs that are expected to be recovered from customers through the rate-making process.
This item includes:

Income taxes recoverable through rates
Environmental regulatory assets
This item exclude:

Deferred tax assets not relating to rate making process
1222 Retained Earnings Excel Formula: IQ_RE
Retained Earnings [1222] is a line item across all templates that represents earnings not distributed to shareholders
nor apportioned for any specific purpose and can therefore be reinvested in the business. This item includes
Unrestricted Retained Earnings [24473] and in the absence of breakdown includes:
Earnings reinvested in business
Legal reserve
Income reinvested in the business
Deficit accumulated during development stage

Accredited dividends
Market securities valuation reserves
1223 Real Estate Owned Excel Formula: IQ_REAL_ESTATE
Real Estate Owned [1223] is a line item in the Insurance template that represents real estate properties owned and
held for disposition by the company.
This item includes:

Real Estate, net of accumulated depreciation.
Real estate held for investment
Real estate to be disposed of
Real estate joint ventures
This item excludes:

All other investments in debt and equity securities
1230 Separate Account Assets Excel Formula: IQ_SEPARATE_ACCT_ASSETS
Separate Account Assets [1230] is a line item in the Insurance template that represents segregated funds administered
and invested by the company to meet liabilities under certain specific pension, variable annuity and variable life
insurance contracts. The Separate Account Assets usually consist of bonds, stocks, other investments and short term
obligations at market value.
This item includes:

Separate and variable accounts
Separate account assets
Assets held in separate account
Closed block assets
Variable annuity assets
Investments for the account of policyholders
1231 Separate Account Liability Excel Formula: IQ_SEPARATE_ACCT_LIAB
Separate Account Liability [1231] is a line item in the Insurance template that represents segregated funds
administered and invested by companies for the benefit of variable annuity and variable life insurance contract holders.
This data item is a combination of Separate Account Liability - Long-Term [1233] and Separate Account Liability -
Current [1232]

Reserves for loss and loss expenses representing the liabilities of the participating shareholders
Both the current and long term portion of liabilities
This data item excludes

Claims in respect of annuity liabilities
Claims representing insurance liabilities
Reinsurance premium liabilities
1234 Securities Borrowed Excel Formula: IQ_SECURITY_BORROW
Securities Borrowed [1234] is a line item in the Brokerage template
This item includes:

Securities borrowed
Securities borrowed transactions
Receivables under securities borrowed transactions
Stock borrowed
Deposits paid for securities borrowed
This item excludes:

Receivables under resale agreements
Securities pledged as collateral
Securities owned by the firm
Securities purchased under an agreement to resell
1235 Cash & Securities Segregated Excel Formula: IQ_CASH_SEGREG
Cash & Securities Segregated [1235] is a line item in the Brokerage template that represents cash and securities in
special reserve bank accounts, which are required to be segregated in accordance with regulations of the Securities
and Exchange Commission and the Commodities Futures Trading Commission for the benefit of customers.
This item includes:

Cash and securities segregated under federal and other regulations
Cash and securities deposited with clearing organizations or segregated in compliance with federal regulations
Cash segregated under federal regulations
This item excludes:

Deposits with stock exchanges and other segregated cash
Assets segregated for customers
Cash and securities deposited with clearing organizations
1236 Securities Owned Excel Formula: IQ_SECURITY_OWN
Securities Owned [1236] is a line item in the Brokerage template that represents debt or equity securities held by the
company
This item includes:

Financial instruments owned
This item excludes:

Securities borrowed
1240 Securities Purchased Under Agreements To Resell Excel Formula: IQ_SEC_PURCHASED_RESELL, IQ_SECURITY_RESELL
Securities Purchased Under Agreements to Resell [1240] is a line item in the Brokerage template that represents
formal contracts in which a broker-dealer buys securities, usually U.S. Treasury securities, from another firm, with the
agreement to sell them back at a set price after a designated period of time. Any funds paid to the other firm for the
purchase of securities under the agreement are considered to be receivables.
This item includes:

Securities resell agreements
Securities purchased under agreements to resell
Reverse repurchase agreements
Securities purchased under reverse repurchase agreements
Reverse Repos
This item excludes:

Securities Borrowed
Receivables Under Securities Borrowed Transactions
1242 Short Term Investments - (Utility Template) Excel Formula: IQ_ST_INVEST_UTI
Short Term Investments - (Utility Template) [1242] is a line item in the Utility template that represents relatively liquid
investments (having maturities of greater than 3 months and less than one year) that are capable of being converted
into known amounts of cash at short notice.
This item includes:

Marketable Securities
Short-term investments
Short-term investments, at cost (approximates fair value)
Short-term investments, at cost which approximates market value
Deposits with savings and loan associations and banks
Short-term investments under securities loan agreement
Short-term investments and cash
This item excludes:

Liquid cash or in-transit cash
Securities having maturities of less than 3 months or above 1 year
Demand deposits
Cash in escrow or escrow funds
Securities classified as trading securities as per SFAS-115
Cash and short term investments
1243 Capitalized / Purchased Software Excel Formula: IQ_SOFTWARE
Capitalized / Purchased Software [1243] is a line item in the Utility template that represents costs incurred in
purchasing or internally developing computer software products that are to be sold, leased, or otherwise marketed by
an enterprise and not intended to be internally used by the company.
This item includes:

Computer software
Deferred software development costs, net of accumulated amortization
Acquired software, net of accumulated amortization
Purchased and developed computer software net of accumulated amortization
Purchased software development costs
Capitalized computer software development costs net of accumulated amortization
This item excludes:

Website development Cost
Website
Domains
Software purchased or developed intended for internal use by the company
Software purchased or developed under a contractual agreement
Deferred costs of internally developed software
Research expenditure related to software internally used
1244 Trading Asset Securities Excel Formula: IQ_TRADING_ASSETS
Trading Asset Securities [1244] is a line item across all templates that represents both debt and equity securities,
which reflect active and frequent buying and selling by the company with an intention to generate profits from short-
term price movements. The main objective of investment is profit generation and not long-term holding or capital
appreciation.

Trading Securities
Interest-only strips, at fair value and retained interests in securitizations in the case of financial services industries
Mortgage securities held for sale in conjunction with mortgage banking activities and derivatives
Dealing securities

Held-to-maturity securities
Available for sale securities
All securities qualifying as short-term securities
1245 Institutional Deposits Excel Formula: IQ_INST_DEPOSITS
Institutional Deposits [1245] is a line item in the Bank template that represents large institutional deposits above the
deposit insurance limit imposed on banks by their respective regulating institution.

Time certificate of deposits over the insurance limit
Jumbo certificate of deposits over the insurance limit
Other time deposits over the insurance limit
Brokered certificate of deposits over the insurance limit

Time certificate of deposits under the insurance limit
Interest-bearing deposits of unspecified denomination
Savings account
NOW accounts
Demand deposits
1248 Treasury Stock Excel Formula: IQ_TREASURY
Treasury Stock [1248] is a line item across all templates that represents the company's Common Stock that had been
issued, subsequently reacquired by the company and not yet reissued or cancelled.
This item includes:

Treasury stock - at cost
Treasury stock
Reacquired capital stock
Shares of common stock in treasury, at cost
Treasury units at cost
Repurchased shares
Treasury shares of beneficial interest
This item excludes:

Preferred stock reacquired in treasury
Shares subscribed but not issued
1252 Unearned Premiums Excel Formula: IQ_UNEARN_PREMIUM
Unearned Premiums [1252] is a line item in the Insurance template that represents the unearned portion of insurance
premiums that is received in advance and yet to be recognized as revenue pro-rata over the remaining term of the
policy. This data item is comprised of the following components:
Unearned Premiums - Current [1253]

Unearned Premiums - Long-Term [1254]
1255 Unearned Revenue, Current Excel Formula: IQ_UNEARN_REV_CURRENT_BNK, IQ_UNEARN_REV_CURRENT_INS,

IQ_UNEARN_REV_CURRENT_UTI, IQ_UNEARN_REV_CURRENT_RE, IQ_UNEARN_REV_CURRENT_FIN,
IQ_UNEARN_REV_CURRENT_BR
Unearned Revenue, Current [1255] is a line item in the non-Standard templates that represents the current portion of
proceeds not recognized as revenue in the current period. Such proceeds are be recognized as revenues in the
succeeding accounting period

Deferred income and client advances
Unearned lease income
Unearned finance charges
Customer advances for future services
Deferred gain on building sale
Deferred gain on capital lease
Deferred gross profit on shipments to distributors
Deferred hedging gains
Advances from customers if non-refundable in nature
Billings in excess of costs and profits on uncompleted contracts
Unredeemed gift certificates
Subscriber advance payments and deposits
Unrealized service income
This item excludes:

Unearned premiums for insurance companies
Unearned revenues, long-term
Unrealized gains
Advances from customer if refundable in nature
1256 Unearned Revenue Non Current Excel Formula: IQ_UNEARN_REV_LT
Unearned Revenue Non Current [1256] is a line item across all templates that represents revenues received in the
current period but expected to be recognized as revenues in subsequent accounting periods.

Deferred gains on hedging activities
Redeemable gift certificates
Deferred margins on shipment to distributors
Deferred franchise fee
Excess of billings on uncompleted contracts
Deferred maintenance revenue
Deferred gain on sale of assets
Contributions in aid of construction
Deferred tuition fees
Deferred gain on lease of facility
Deferred grants
Any advances/deposits from customers which are to be adjusted against future supply of goods or services

Unearned premiums for insurance companies
Unearned revenues, which are current in nature
Unrealized gains
Advances from customer, if refundable in nature
1264 Filing Date - Balance Sheet Excel Formula: IQ_FILINGDATE_BS
Filing Date - Balance Sheet [1264] represents the filing date of a reported financial statement. For calculated financial
periods such as LTM or Q4 the filing date of the latest component period becomes the filing date for the entire

1266 Other Current Assets, (Summary Subtotal) - (Template Specific) Excel Formula: IQ_OTHER_CA_UTI
Other Current Assets, (Summary Subtotal) - (Template Specific) [1266] is a summary line item in the Utility template
Loans Held For Sale [1185]

Other Current Assets, Total - (Template Specific) [1056]
Deferred Tax Assets Current [1117]
Assets of Discontinued Operations Current [1108]
Restricted Cash [1104]
1267 Other Current Assets, (Summary Subtotal) Excel Formula: IQ_OTHER_CA
Other Current Assets, (Summary Subtotal) [1267] is a summary line item in the Standard template with the following
components:

Other Current Assets, Total [1055]
1268 Other Liabilities, Total - (Template Specific) Excel Formula: IQ_OTHER_LIAB_BNK, IQ_OTHER_LIAB_INS, IQ_OTHER_LIAB_UTI, IQ_OTHER_LIAB_RE,
IQ_OTHER_LIAB_FIN, IQ_OTHER_LIAB_BR
Other Liabilities, Total - (Template Specific) [1268] is a summary line item in the non-Standard templates with the
Deferred Tax Liability Non-Current - (Template Specific) [1120]

Unearned Revenue Non Current [1256]
Pension & Other Post Retirement Benefits [1213]
Deferred Tax Liability Current [1119]
Current Income Taxes Payable [1094]
Banks template - additional components

Accrued Interest Payable [1080]

Deferred Tax Liability Non-Current - (Template Specific) [1120]
1269 Other Current Liabilities, Total Excel Formula: IQ_OTHER_CL
Other Current Liabilities, Total [1269] is a summary line item in the Standard template with the following components:

Unearned Revenue Current, Total [1074]
Other Current Liabilities [1057]
1270 Common Stock & APIC Excel Formula: IQ_COMMON_APIC
Common Stock & APIC [1270] is a summary line item in the Standard template with the following components:
Additional Paid In Capital [1084]

Common Stock [1103]
1271 Other Current Liabilities, Total - (Utility Template) Excel Formula: IQ_OTHER_CL_UTI
Other Current Liabilities, Total - (Utility Template) [1271] is a summary line item in the Insurance template with the

1272 Other Assets, Total Excel Formula: IQ_OTHER_ASSETS
Other Assets, Total [1272] is a summary line item in the Standard template with the following components:
Accounts Receivable Long-Term [1088]

Loans Receivable Long-Term [1050]
Deferred Tax Assets Long-Term [1026]
Deferred Charges Long-Term [1025]
Other Long-Term Assets, Total [1060]
1273 Other Assets, Total - (Template Specific) Excel Formula: IQ_OTHER_ASSETS_BNK, IQ_OTHER_ASSETS_INS, IQ_OTHER_ASSETS_UTI,
IQ_OTHER_ASSETS_RE, IQ_OTHER_ASSETS_FIN, IQ_OTHER_ASSETS_BR
Other Assets, Total - (Template Specific) [1273] is a summary line item in the non-Standard templates with the

Deferred Tax Assets Long-Term [1026]
Deferred Charges Long-Term - (Template Specific) [1112]
Other Long-Term Assets, Total - (Template Specific) [1061]

Investment in Real Estate [1181]
Accrued Interest Receivable [1078]
Other Real Estate Owned And Foreclosed [1207]
Brokerage template - additional components:



Capitalized / Purchased Software [1243]
Long-Term Investments - (Utility Template) [1194]
Accounts Receivable Long-Term [1088]
Utility template - components excluded:

1274 Accounts Receivable, (Summary Subtotal) - (Template Specific) Excel Formula: IQ_TOTAL_AR_UTI, IQ_TOTAL_AR_RE, IQ_TOTAL_AR_BR
Accounts Receivable, (Summary Subtotal) - (Template Specific) [1274] is a subtotal line item in the Brokerage, Real
Estate and Utility templates with the following components:
Accounts Receivable, Total - (Template Specific) [1020]

1275 Total Equity Excel Formula: IQ_TOTAL_EQUITY
Total Equity [1275] is a subtotal line item across all templates with the following components:
Total Preferred Equity [1005]

Total Common Equity [1006]
1276 Total Liabilities - (Standard / Utility Template) Excel Formula: IQ_TOTAL_LIAB
Total Liabilities - (Standard / Utility Template) [1276] is a subtotal line item in the Standard and Utility templates with
Standard template:
Total Current Liabilities [1009]
Long-Term Debt [1049]
Minority Interest, Total [1052]
Finance Division Debt Non Current [1035]
Finance Division Other Non Current Liabilities, Total [1036]
Other Liabilities, Total [1282]
Utility template:
Total Current Liabilities [1009]
1277 Deposits Excel Formula: IQ_DEPOSITS_FIN
Deposits [1277] is a line item in the Financial Services template with the following components:

1278 Current Portion of Long-Term Debt / Capital Leases - (Template Specific) Excel Formula: IQ_CURRENT_PORT_BNK
Current Portion of Long-Term Debt / Capital Leases - (Template Specific) [1278] is a line item in the Banks template
Current Portion of Capital Lease Obligations [1090]

Current Portion of Long-Term Debt -(Template Specific) [1023]
Federal Home Loan Bank Debt - Current Portion [1164]
1279 Current Portion of Long-Term Debt / Capital Leases Excel Formula: IQ_CURRENT_PORT
Current Portion of Long-Term Debt / Capital Leases [1279] is a line item across all templates (excl. Banks) with the
Current Portion of Capital Lease Obligations [1090]

Current Portion of Long-Term Debt -(Template Specific) [1023]
Federal Home Loan Bank Debt - Current Portion [1164]
1280 Common Stock & Apic - (Template Specific) Excel Formula: IQ_COMMON_APIC_BNK, IQ_COMMON_APIC_INS, IQ_COMMON_APIC_UTI,
IQ_COMMON_APIC_RE, IQ_COMMON_APIC_FIN, IQ_COMMON_APIC_BR
Common Stock & Apic - (Template Specific) [1280] is a summary line item in the non-Standard templates with the
Additional Paid In Capital [1084]

Common Stock [1103]
1281 Treasury Stock & Other Excel Formula: IQ_TREASURY_OTHER_EQUITY
Treasury Stock & Other [1281] is a summary line item in the Standard template with the following components:
Treasury Stock [1248]

Comprehensive Income and Other [1028]
1282 Other Liabilities, Total Excel Formula: IQ_OTHER_LIAB
Other Liabilities, Total [1282] is a summary line item in the Standard template with the following components:
Unearned Revenue Non Current [1256]

Deferred Tax Liability Non Current [1027]
Pension & Other Post Retirement Benefits [1213]
1283 Treasury Stock & Other - (Template Specific) Excel Formula: IQ_TREASURY_OTHER_EQUITY_BNK, IQ_TREASURY_OTHER_EQUITY_INS,
IQ_TREASURY_OTHER_EQUITY_UTI, IQ_TREASURY_OTHER_EQUITY_RE,
IQ_TREASURY_OTHER_EQUITY_FIN, IQ_TREASURY_OTHER_EQUITY_BR
Treasury Stock and Other [1283] is a summary line item in the non-Standard templates with the following components:
Treasury Stock [1248]

Comprehensive Income and Other - (Template Specific) [1022]
1297 Current Portion of Long-Term Debt Excel Formula: IQ_CURRENT_PORT_DEBT
Current Portion of Long-Term Debt [1297] is a line item in the Standard template that represents the portion of long-
term debt due within one year
1302 As Reported Balance Sheet Date Excel Formula: IQ_PERIODDATE_BS
As Reported Balance Sheet Date [1302] represents the period end date of a balance sheet instance for a particular
financial period
1303 Restatement Flag, Balance Sheet Excel Formula: IQ_RESTATEMENT_BS
Restatement Flag, Balance Sheet [1303] represents the restatement type of a balance sheet for a particular instance
of a financial period
1310 Tangible Book Value Excel Formula: IQ_TBV
Tangible Book Value [1310] represents book value of common equity, net of goodwill and intangible assets

- Goodwill [1171]
- Other Intangibles, Total [1040]
- Finance Division Goodwill [1141]
- Finance Division Goodwill and Intangible Assets [1142]
- Finance Division Intangibles [1143]
Insurance template - components excluded:

Deferred Policy Acquisition Costs - (BS) [1115]
1311 Net Working Capital Excel Formula: IQ_NET_WORKING_CAP
Net Working Capital [1311] is a supplemental line item for the Standard, Insurance, Real Estate and Utility templates
that represents working capital net of non-operating current assets and liabilities
(Total Current Assets [1008] - Total Cash And Short Term Investments [1002]) - (Total Current Liabilities [1009] -
Short-term Borrowings [1046] - Current Portion of Long-Term Debt [1297] - Current Portion of Capital Lease
Obligations [1090] - Finance Division Debt [1030] - Finance Division Loans and Leases Current [1032])
1312 Minority Interest, Total (Incl. Fin. Div) Excel Formula: IQ_MINORITY_INTEREST_TOTAL
Minority Interest, Total (Incl. Fin. Div) is a supplemental line item in the Standard, Insurance, Real Estate and Utility

Minority Interest [1196]
2002 Depreciation, Depletion & Amortization - (Template Specific) Excel Formula: IQ_DA_SUPPL_CF_BNK, IQ_DA_SUPPL_CF_INS, IQ_DA_SUPPL_CF_UTI,
IQ_DA_SUPPL_CF_RE, IQ_DA_SUPPL_CF_FIN, IQ_DA_SUPPL_CF_BR
Depreciation, Depletion & Amortization - (Template Specific) [2002] is a line item in the non-Standard templates with
Depreciation & Amortization [2083]

Depreciation - Disclosure in Footnotes [2143]
2003 Net Debt Issued / Repaid Excel Formula: IQ_NET_DEBT_ISSUED
Net Debt Issued / Repaid [2003] is a supplemental line item in the Standard template with the following components:
Capital Lease Payments [2071]

Long-Term Debt Repaid [2106]
Short Term Debt Repaid [2044]
Short Term Debt Issued [2043]
Long-Term Debt Issued [2105]
Trust Preferred Securities Issued [2136]
Trust Preferred Securities Repaid [2137]
2004 Cash from Financing Excel Formula: IQ_CASH_FINAN
Cash from Financing [2004] is a subtotal line item across all templates with the following components:
Standard template:
Total Debt Issued [2161]
Total Debt Repaid [2166]
Issuance of Common Stock [2169]
Repurchase of Common Stock [2164]
Issuance of Preferred Stock [2181]
Repurchase of Preferred Stock [2172]
Total Dividends Paid [2022]
Other Financing Activities, (Summary Subtotal) [2175]
Total Debt Issued - (Template Specific) [2162]
Total Debt Repaid - (Template Specific) [2163]
Issuance of Common Stock - (Template Specific) [2159]
Repurchase of Common Stock - (Template Specific) [2165]
Issuance of Preferred Stock - (Template Specific) [2174]
Repurchase of Preferred Stock - (Template Specific) [2170]
Total Dividends Paid [2022]
Other Financing Activities, (Summary Subtotal) - (Template Specific) [2176]
2005 Cash from Investing Excel Formula: IQ_CASH_INVEST
Cash From Investing [2005] is a subtotal line item across all templates with the following components:
Standard template:
Capital Expenditure [2021]
Sale of Property, Plant, and Equipment [2042]
Cash Acquisitions [2057]
Divestitures [2077]
Other Investing Activities, (Summary Subtotal) [2177]
Purchase / Sale of Intangible Assets - (Template Specific) [2030]
Cash Acquisitions [2057]
Divestitures [2077]
Other Investing Activities, (Summary Subtotal) - (Template Specific) [2178]

Acquisition of Real Estate Assets, Total [2124]
Sale of Real Estate Assets, Total [2125]
Net Sale / Acquisition of Real Estate Assets [2009]
Real Estate template - components excluded:

2006 Cash from Operations Excel Formula: IQ_CASH_OPER
Cash From Operations [2006] is a subtotal line item across all templates with the following components:
Standard template:
Net Income [2150]
Depreciation and Amortization, Total [2160]
Amortization of Deferred Charges, Total - (CF) [2014]
Other Non-Cash Items, Total [2179]
Change in Net Operating Assets [2010]
Net Income [2150]
Depreciation and Amortization, Total [2185]
Amortization of Deferred Charges, Total - (Template Specific) [2015]
Other Operating Activities, Total (Template Specific) [2180]
2009 Net Sale / Acquisition of Real Estate Assets Excel Formula: IQ_ACQUIRE_REAL_ESTATE_CF
Net Sale / Acquisition of Real Estate Assets [2009] is a line item in the Real Estate template with the following
components:

Sale of Real Estate Assets [2192]
Capital Expenditure - (Template Specific) [2114]
Acquisition of Real Estate Assets [2197]
2010 Change in Net Operating Assets Excel Formula: IQ_CHANGE_NET_OPER_ASSETS
Change in Net Operating Assets [2010] is a summary line item in the Standard template with the following
components:
Change in Trading Asset Securities [2134]

Change In Accounts Receivable [2018]
Change In Inventories [2099]
Change In Accounts Payable [2017]
Change in Unearned Revenues [2139]
Change In Income Taxes [2101]
Change In Deferred Taxes [2084]
Change in Other Net Operating Assets [2045]
2014 Amortization of Deferred Charges, Total - (CF) Excel Formula: IQ_OTHER_AMORT
Amortization of Deferred Charges, Total - (CF) [2014] is a line item in the Standard template with the following
components:
Amortization of Deferred Charges - (CF) - (Collected) [2062]

Amortization of Deferred Charges - Disclosure in Footnotes [2053]
Amort. Of Deferred Policy Acq. Costs - (CF) [2059]
Amortization Of Film Costs [2063]
2015 Amortization of Deferred Charges, Total - (Template Specific) Excel Formula: IQ_OTHER_AMORT_BNK, IQ_OTHER_AMORT_INS, IQ_OTHER_AMORT_UTI,
IQ_OTHER_AMORT_FIN, IQ_OTHER_AMORT_BR
Amortization of Deferred Charges, Total - (Template Specific) [2015] is a line item in the non-Standard templates with
Amortization of Deferred Charges - Disclosure in Footnotes [2053]

Amortization of Deferred Charges - (CF) [2062]
Amortization Of Film Costs [2063]
2016 Amortization of Goodwill and Intangible Assets - (CF) Excel Formula: IQ_GW_INTAN_AMORT_CF_BNK, IQ_GW_INTAN_AMORT_CF_INS,
IQ_GW_INTAN_AMORT_CF_UTI, IQ_GW_INTAN_AMORT_CF_RE, IQ_GW_INTAN_AMORT_CF_FIN,
IQ_GW_INTAN_AMORT_CF_BR
Amortization of Goodwill and Intangible Assets - (CF) [2016] is a line item in the non-Standard templates with the
Amortization of Intangible Assets - (CF) [2064]

Amortization of Goodwill - (CF) [2012]
Amortization of Intangibles - Disclosure in Footnotes [2054]
Amortization of Goodwill - Disclosure in Footnotes [2052]
2017 Change In Accounts Payable Excel Formula: IQ_CHANGE_AP
Change In Accounts Payable [2017] is a line item in the Standard template with the following components:
Changes in Accrued Interest Payable [2060]

Change in Accounts Payable - (Template Specific) [2066]
2018 Change In Accounts Receivable Excel Formula: IQ_CHANGE_AR
Change In Accounts Receivable [2018] is a line item in the Standard template with the following components:
Change in Accounts Receivable - (Template Specific) [2067]

Changes in Accrued Interest Receivable [2061]
Sale / Securitization of Accounts Receivable [2126]
2019 Asset Writedown & Restructuring Costs Excel Formula: IQ_ASSET_WRITEDOWN_CF
Asset Writedown & Restructuring Costs [2019] is a line item in the Standard template with the following components:
Asset Writedown - (CF) [2069]

Impairment of Goodwill - (CF) [2094]
Impairment of Goodwill - Disclosure in Footnotes [2145]
Restructuring Activities [2120]
Writedown of Research and Development Expenses [2142]
2020 Total Asset Writedown Excel Formula: IQ_ASSET_WRITEDOWN_CF_BNK, IQ_ASSET_WRITEDOWN_CF_INS,

IQ_ASSET_WRITEDOWN_CF_UTI, IQ_ASSET_WRITEDOWN_CF_RE, IQ_ASSET_WRITEDOWN_CF_FIN,
IQ_ASSET_WRITEDOWN_CF_BR
Total Asset Writedown [2020] is a line item in the non-Standard Template with the following components:
Writedown of Research & Development Expenses [2142]

Impairment of Goodwill - Disclosure in Footnotes [2145]
Impairment of Goodwill - (CF) [2094]
Asset Writedown - (CF) [2069]
This item excludes:

Restructuring and asset impairment charges
Write-off of fixed assets, if held for sale
Write-off of any current asset like inventory or accounts receivable
Write-off of deferred expenditure
Write-off of investment in subsidiary and other investments
Depreciation or amortization of fixed assets.
2021 Capital Expenditure Excel Formula: IQ_CAPEX
Capital Expenditure [2021] is a line item in the Standard template that represents cash outflows towards purchase of
plant, property and equipment by the company and has the following components:

Nuclear Fuel Expenditures [2109]
This item excludes:

Purchase/ sale of real estate properties
Purchase/ sale of intangible assets like licenses, patents, trademarks etc.
Purchase/ sale of investments
Sale of property, plant and equipment
Additions to deferred charges
Cash restricted for capital expenditure
2022 Common & Preferred Stock Dividends Paid Excel Formula: IQ_TOTAL_DIV_PAID_CF
Common & Preferred Stock Dividends Paid [2022] is a subtotal line item across all templates with the following
components:
Common & Preferred Stock Dividends Paid - (Template Specific) [2072]

Common Dividends Paid [2074]
Preferred Dividends Paid [2116]
This item excludes:

Payment of dividend by subsidiary
Distributions on company-obligated Mandatorily redeemable preferred stock of subsidiary trust
Return of capital
2026 (Gain) Loss From Sale Of Asset Excel Formula: IQ_GAIN_ASSETS_CF
(Gain) Loss From Sale Of Asset [2026] is a line item in the Standard template with the following components:
Gain (Loss) on Sale of Asset [2089]

Gain (Loss) on Sale of Loans & Receivables - (CF) [2091]
This item excludes:

Gain or loss on sale of investments in affiliates, unconsolidated subsidiary or any other investment (except
consolidated subsidiary)
Impairment or write-off of intangible and tangible fixed assets
2027 Investment in Marketable and Equity Securities, Total Excel Formula: IQ_INVEST_SECURITY_CF
Investment in Marketable and Equity Securities, Total [2027] is a line item in the Standard template with the following
components:
Investment in Joint Ventures, Affiliates & Partnerships [2092]

Decrease (Increase) In Marketable Securities [2097]
Investments in Marketable and Equity Securities [2096]
Maturity Of Debt Securities [20173]
Cash Investment In Debt Securities [20172]
Maturity Of Preferred Securities [20184]
Cash Investment In Preferred Securities [20183]
Maturity Of Equity Securities [20175]
Cash Investment In Equity Securities [20174]
Maturity Of Other Investments [20203]
Purchase/Sale-Other Investments [20202]

Sale/ purchase of restricted investments
Acquisition/ disposal of subsidiaries or change in holding in subsidiaries
2028 Investment in Marketable and Equity Securities, Total - (Template Specific) Excel Formula: IQ_INVEST_SECURITY_CF_BNK, IQ_INVEST_SECURITY_CF_INS,
IQ_INVEST_SECURITY_CF_UTI, IQ_INVEST_SECURITY_CF_RE, IQ_INVEST_SECURITY_CF_FIN,
IQ_INVEST_SECURITY_CF_BR
Investment in Marketable and Equity Securities, Total - (Template Specific) [2028] is a line item in the non-Standard

Decrease (Increase) In Marketable Securities [2097]
Investments in Marketable & Equity Securities [2096]

Maturity Of Debt Securities [20173]
Cash Investment In Debt Securities [20172]
Maturity Of Preferred Securities [20184]
Cash Investment In Preferred Securities [20183]
Maturity Of Equity Securities [20175]
Cash Investment In Equity Securities [20174]
Maturity Of Other Investments [20203]
Purchase/Sale-Other Investments [20202]

Sale/ purchase of restricted investments
Acquisition/ disposal of subsidiaries or change in holding in subsidiaries
2029 Sale (Purchase) of Intangible assets Excel Formula: IQ_SALE_INTAN_CF
Sale (Purchase) of Intangible assets [2029] is a line item in the Standard template with the following components:
Purchase / Sale of Intangible Assets [2098]

Changes in Capitalized Software [2133]
This item includes:

Purchase / sale of patents, trademarks, copyrights and licenses
Purchase / sale of other intangible assets
Purchase of mortgage servicing rights
Purchase / sale of software assets
Capitalized software development costs
This item excludes:

Acquisitions of goodwill
Deferred patent costs
Deferred software production costs
2030 Purchase / Sale of Intangible Assets - (Template Specific) Excel Formula: IQ_SALE_INTAN_CF_BNK, IQ_SALE_INTAN_CF_INS, IQ_SALE_INTAN_CF_UTI,
IQ_SALE_INTAN_CF_RE, IQ_SALE_INTAN_CF_FIN, IQ_SALE_INTAN_CF_BR
Purchase / Sale of Intangible Assets - (Template Specific) [2030] is a line item in the non-Standard Template with the
Purchase / Sale of Intangible Assets - (Collected) [2098]

Changes in Capitalized Software [2133]
This item excludes:

Acquisitions of goodwill
Deferred patent costs
Deferred software production costs
2031 Impairment of Oil, Gas & Mineral Properties - (CF) Excel Formula: IQ_OIL_IMPAIR
Impairment of Oil, Gas & Mineral Properties - (CF) [2031] is a line item in the Standard template that represents
impairment or write-off of oil, gas or mineral properties. This item is common for entities engaged in the business of oil,
gas and mining.
This item includes:

Impairment or write-off of oil, gas or mineral properties
Provision for impairment of oil, gas and mineral properties
This item excludes:

Depreciation or amortization of oil, gas or mineral properties
2032 Net (Increase) Decrease in Loans Originated / Sold - Investing Excel Formula: IQ_INVEST_LOANS_CF
Net (Increase) Decrease in Loans Originated / Sold - Investing [2032] is a line item in the Standard template that
represents extension and repayments of loans by the company in the course of its lending business activity. The item
is usually covered in the investing activities section of the Cash Flow Statement.
This item includes:

Increase or decrease in long-term or short-term loans
Policy loans
Mortgage loans
Mortgage, policy and collateral loans granted
Investment in loans receivable
This item excludes:

Advances given to affiliates/ related party/ employees
Loans taken by the company
2033 Net (Increase) Decrease in Loans Originated / Sold - Operating Excel Formula: IQ_LOANS_CF
Net (Increase) Decrease in Loans Originated / Sold - Operating [2033] is a line item in the Standard template that
represents extension and repayments of loans by the company in the course of its lending business activity. The item
is usually covered in the operating activities section of the Cash Flow Statement.
This item includes:

Loans originated for sale
Proceeds from sale of loans
Change in loans receivable
This item excludes:

Provision for and write-off of credit losses
Gain/ loss on sale of loans
2034 Long-Term Debt Issued, Total Excel Formula: IQ_LT_DEBT_ISSUED, IQ_LT_DEBT_ISSUED_BNK, IQ_LT_DEBT_ISSUED_INS,
IQ_LT_DEBT_ISSUED_UTI, IQ_LT_DEBT_ISSUED_RE, IQ_LT_DEBT_ISSUED_FIN, IQ_LT_DEBT_ISSUED_BR
Long-Term Debt Issued, Total [2034] is a line item across all templates with the following components:

This item excludes:

Repayment of long-term borrowings
Proceeds/repayments of short-term borrowings
Payment of debt issuance costs
2036 Long-Term Debt Repaid, Total Excel Formula: IQ_LT_DEBT_REPAID, IQ_LT_DEBT_REPAID_BNK, IQ_LT_DEBT_REPAID_INS,
IQ_LT_DEBT_REPAID_UTI, IQ_LT_DEBT_REPAID_RE, IQ_LT_DEBT_REPAID_FIN, IQ_LT_DEBT_REPAID_BR
Long-Term Debt Repaid, Total [2036] is a line item across all templates with the following components:

Trust Preferred Securities Repaid [2137].
This item excludes:

Proceeds from long-term borrowings
Proceeds/repayments of short-term borrowings
2040 Sale (Purchase) of Real Estate Properties Excel Formula: IQ_SALE_REAL_ESTATE_CF
Sale (Purchase) of Real Estate Properties [2040] is a line item across all templates that represents cash flows towards
purchase of real estate properties and cash flows from the sale of such real estate properties
This item Includes:

Proceeds from sale of real estate
Acquisition of real estate properties
Improvements to Real Estate Properties
Additions to other real estate
Capitalized costs relating to real estate
This item Excludes:

Acquisition of a Real estate business
Disposal of a Real estate business
Investment in real estate companies, partnerships
2041 Special Dividend Paid Excel Formula: IQ_SPECIAL_DIV_CF
Special Dividend Paid [2041] is a line item in the Standard template that represents any special dividend/distribution to
equity shareholders apart from the normal dividend distribution. This type of dividend distribution is non-recurring in
nature
This item includes:

Special cash dividends paid
Distributions by Subchapter S Corporation
This item excludes:

Payment of common stock dividend (regular dividend)
Any distributions to preferred shareholders
2042 Sale of Property, Plant, and Equipment Excel Formula: IQ_SALE_PPE_CF
Sale of Property, Plant, and Equipment [2042] is a line item in the Standard template that represents cash received
from the sale of plant, property and equipment
This item includes:

Sale of property, plant, equipment and leasehold improvements
Sale of interest in oil and gas properties, pipelines, mines and timberlands
Any advance or deposit received for the sale of fixed assets
This item excludes:

Sale of real estate assets, theatres, retail stores/chain stores, restaurants etc.
Sale of subsidiary, business, product line, operations, joint venture etc.
Sale of intangible assets
Proceeds from sale and leaseback of capital assets
2043 Short Term Debt Issued Excel Formula: IQ_ST_DEBT_ISSUED, IQ_ST_DEBT_ISSUED_BNK, IQ_ST_DEBT_ISSUED_INS,
IQ_ST_DEBT_ISSUED_UTI, IQ_ST_DEBT_ISSUED_RE, IQ_ST_DEBT_ISSUED_FIN, IQ_ST_DEBT_ISSUED_BR
Short Term Debt Issued [2043] is a line item across all templates that represents cash flows from issuance of short-
term debt
This item includes:

Overdrafts
Demand loans, current loans
Working capital facilities
Bridge financing
Commercial paper
Other debts which are of short term in nature
This item excludes:

Repayment of short-term borrowings
Proceeds/repayments of long-term borrowings
Proceeds from securitization/ factoring of accounts receivable
2044 Short Term Debt Repaid Excel Formula: IQ_ST_DEBT_REPAID, IQ_ST_DEBT_REPAID_BNK, IQ_ST_DEBT_REPAID_INS,
IQ_ST_DEBT_REPAID_UTI, IQ_ST_DEBT_REPAID_RE, IQ_ST_DEBT_REPAID_FIN, IQ_ST_DEBT_REPAID_BR
Short Term Debt Repaid [2044] is a line item across all templates that represents cash outflows towards repayment of
short-term debt
This item includes:

Overdrafts
Demand loans, current loans
Working capital facilities
Bridge financing
Commercial paper
Other debts which are of short term in nature
This item excludes:

Proceeds from short-term borrowings
Proceeds/repayments of long-term borrowings
Payment of current portion of long-term debt
2045 Change in Other Net Operating Assets Excel Formula: IQ_CHANGE_OTHER_NET_OPER_ASSETS
Change in Other Net Operating Assets [2045] is a line item in the Standard template that represents changes in
residual working capital that do not come under any of the categories in the working capital section of the template. It
has the following components:
Reinsurance Recoverable [2122]

Change in insurance Reserves / Liabilities [2095]
Reinsurance Payable - (CF) [2121]
Deferred Policy Acquisition Costs - (CF) [2082]
Change in Other Net Operating Assets (Collected) [2140]
2046 Other Operating Activities - (Template Specific) Excel Formula: IQ_OTHER_OPER_ACT_BNK, IQ_OTHER_OPER_ACT_INS, IQ_OTHER_OPER_ACT_UTI,
IQ_OTHER_OPER_ACT_RE, IQ_OTHER_OPER_ACT_FIN, IQ_OTHER_OPER_ACT_BR
Other Operating Activities - (Template Specific) [2046] is a line item in the non-Standard templates with the following
components:
Legal Settlements - (CF) [2104]

Currency Translation Gains (Losses) [2076]
Cumulative Effect Of Accounting Change [2058]
Extraordinary Items [2210]
Other Operating Activities [2146]
Writedown of Inventory - (CF) [2141]
Adjustments to Cash Flow Net Income [21523]
Income Tax - Non-Cash Section [22666]
Change in Unearned Revenue - Non-Cash Section [22669]
Changes in Trading Asset Securities - Non-Cash Section [22667]
Cash Dividend and Interest Received - Operating Activities [24365]
Cash Income Tax Paid - Operating Activities [24373]
Cash Interest Paid - Operating Activities [24380]
Cash Interest Paid Net of Interest Received - Operating Activities [24387]

Exploration and Dry Hole Expenses [2085]

Changes in Insurance Reserves and Liabilities - Non Cash Section [22668]
Deferred Policy Acquisition Cost - Non Cash Section [22670]
2047 Other Operating Activities, Total Excel Formula: IQ_OTHER_OPER_ACT
Other Operating Activities, Total [2047] is a line item in the Standard template with the following components:
Legal Settlements - (CF) [2104]

Currency Translation Gains (Losses) [2076]
Exploration & Dry hole Expenses [2085]
Cumulative Effect of Accounting Change - (CF) [2058]
Extraordinary Items [2210]
Other Operating Activities - (Collected) [2146]
Writedown of Inventory - (CF) [2141]
Adjustments to Cash Flow Net Income [21523]
Income Tax - Non-Cash Section [22666]
Deferred Policy Acquisition Cost - Non Cash Section [22670]
Change in Unearned Revenue - Non-Cash Section [22669]
Changes in Insurance Reserves and Liabilities - Non Cash Section [22668]
Changes in Trading Asset Securities - Non-Cash Section [22667]
Cash Dividend and Interest Received - Operating Activities [24365]
Cash Income Tax Paid - Operating Activities [24373]
Cash Interest Paid - Operating Activities [24380]
Cash Interest Paid Net of Interest Received - Operating Activities [24387]
2048 Other Investing Activities, Total - (Template Specific) Excel Formula: IQ_OTHER_INVEST_ACT_SUPPL_BNK, IQ_OTHER_INVEST_ACT_SUPPL_INS,
IQ_OTHER_INVEST_ACT_SUPPL_UTI, IQ_OTHER_INVEST_ACT_SUPPL_RE,
IQ_OTHER_INVEST_ACT_SUPPL_FIN, IQ_OTHER_INVEST_ACT_SUPPL_BR
Other Investing Activities, Total - (Template Specific) [2048] is a line item in the non-Standard templates with the
Proceeds from Sale-Lease Back [2129]

Other Investing Activities [2147]
Net Cash From Discontinued Operations - (Investing Activities) [2204]
Cash Dividend and Interest Received - Investing Activities [24363]
Cash Income Tax Paid - Investing Activities [24371]
Cash Interest Paid - Investing Activities [24378]
Cash Interest Paid Net of Interest Received - Investing Activities [24385]
2049 Other Financing Activities, Total - (Template Specific) Excel Formula: IQ_OTHER_FINANCE_ACT_SUPPL_BNK, IQ_OTHER_FINANCE_ACT_SUPPL_INS,
IQ_OTHER_FINANCE_ACT_SUPPL_UTI, IQ_OTHER_FINANCE_ACT_SUPPL_RE,
IQ_OTHER_FINANCE_ACT_SUPPL_FIN, IQ_OTHER_FINANCE_ACT_SUPPL_BR
Other Financing Activities, Total - (Template Specific) [2049] is a line item in the non-Standard templates that
represents residual financing activities that do not come under any of the categories in the financing activities section
of the templates. It has the following components:
Common Stock Issuance Costs [2070]

Common Shares Issued / Bought Back By Subsidiary [2073]
Debt Issuance Costs - (CF) [2080]
Preferred Stock Issuance Costs [2113]
Preferred Shares Issued / Bought Back By Subsidiary [2115]
Preferred Stock Dividend of Subsidiary - (CF) [2117]
Dividend on Trust Pref. Securities - (CF) [2118]
Other Financing Activities [2148]
Tax Benefit on Stock Options Exercised [2184]
Net Cash From Disc. Oper. (Financing Activities) [2205]
Cash Dividend and Interest Received - Financing Activities [24361]
Cash Income Tax Paid - Financing Activities [24369]
Cash Interest Paid - Financing Activities [24376]
Cash Interest Paid Net of Interest Received - Financing Activities [24383]
2050 Other Financing Activities, Total Excel Formula: IQ_OTHER_FINANCE_ACT_SUPPL
Other Financing Activities, Total [2050] is a line item in the Standard template that represents residual financing
activities that do not come under any of the categories in the financing activities section of the templates. It has the
Annuity Payments [2065]

Annuity Receipts [2068]
Common Shares Issued / Bought Back By Subsidiary [2073]
Net Increase (Decrease) in Deposit Accounts - (CF) [2078]
Debt Issuance Costs - (CF) [2080]
Preferred Stock Issuance Costs [2113]
Preferred Shares Issued / Bought Back By Subsidiary [2115]
Preferred Stock Dividend of Subsidiary - (CF) [2117]
Dividend on Trust Pref. Securities - (CF) [2118]
Tax Benefit on Stock Options Exercised [2184]
Net Cash From Disc. Oper. (Financing Activities) [2205]
Cash Dividend and Interest Received - Financing Activities [24361]
Cash Income Tax Paid - Financing Activities [24369]
Cash Interest Paid - Financing Activities [24376]
Cash Interest Paid Net of Interest Received - Financing Activities [24383]
Net Cash from Disc. Ops (Financing Activities) - Rep. Outside the Statement [25298]
2051 Other Investing Activities, Total Excel Formula: IQ_OTHER_INVEST_ACT_SUPPL
Other Investing Activities, Total [2051] is a line item in the Standard template that represents residual investing
activities that do not come under any of the categories in the investing activities section of the template. It has the
Proceeds from Sale-Lease Back [2129]

Other Investing Activities [2147]
Contributions to Nuclear Decommissioning Trust [2108]
Net Cash From Disc. Oper. (Investing Activities) [2204]
Cash Dividend and Interest Received - Investing Activities [24363]
Cash Income Tax Paid - Investing Activities [24371]
Cash Interest Paid - Investing Activities [24378]
Cash Interest Paid Net of Interest Received - Investing Activities [24385]
Net Cash from Disc. Ops (Investing Activities) - Rep. Outside the Statement [25296]
2057 Cash Acquisitions Excel Formula: IQ_CASH_ACQUIRE_CF
Cash Acquisitions [2057] is a line item across all templates that represents cash paid for the acquisition of a company,
stake in subsidiary, business, new product line or an operation.
This Item Includes:

Acquisitions
Acquisition of subsidiary, net of cash acquired
Acquisitions of businesses
Acquisition of product line
Acquisition of operations, net
Acquisition of joint venture, net of cash acquired
Business acquisitions net of capital cash acquired
Acquisition-net of cash acquired
Cash consideration paid for acquired businesses
Payments for net assets acquired
Premium paid for branch acquisitions
Increase in cost in excess of assets acquired
Increase in goodwill
Increase in investment in subsidiary
Increased investment in majority-owned subsidiary
Merger costs
Merger expenses paid, net of tax
Net assets acquired in pooling
Net assets acquired in business combinations
Acquisition of minority Interest (additional Interest)
Cash acquired on acquisition.
Increase in cash from acquisition
Payments in respect of deferred consideration
Advances for acquisitions
Acquisition of remaining interest in a joint venture
Payments for in-store merchandise shops
Capital increase of subsidiaries by minority shareholders
Product and intangible acquisition
Reverse acquisition cost
Net cash assigned to the acquisitions and disposals of Affiliates (change of perimeter)
Consolidation of variable interest entity
Cash acquired on the acquisition of interests in joint ventures included in discontinued operations
Impact of the changes of perimeter
This item excludes:

Other Investing Activities - (Collected) [2147]
Acquisition of investments (Categorized as Investments in Marketable & Equity Securities [2096]
Categorized as Purchase / Sale of Intangible Assets [2098]
Categorized as Capital Expenditures [2114]
2059 Amort. Of Deferred Policy Acq. Costs - (CF) Excel Formula: IQ_DEF_POLICY_AMORT
Amort. Of Deferred Policy Acq. Costs - (CF) [2059] is a line item in the Insurance template that represents acquisition
cost deferred and amortized over the period in which the related premiums are earned.
This item includes:

Amortization of deferred acquisition costs
Policy acquisition costs amortized
Amortization of deferred policy acquisition costs and present value of future profits
Amortization of cost of insurance acquired
This item excludes:

Prepaid policy acquisition costs
2060 Changes in Accrued Interest Payable Excel Formula: IQ_ACCR_INT_PAY_CF, IQ_ACCR_INT_PAY_CF
Changes in Accrued Interest Payable [2060] is a line item in the Bank and Financial Services templates that represents
the amount of interest payable by the company in respect of loans taken or deposits accepted
This item includes:

(Decrease) increase in interest payable
Increase (decrease) in accrued interest payable
Increase (decrease) in accrued interest payable and other liabilities
Increase (decrease) in interest payable on deposits
Increase in interest payable on deposits and FHLB advances
Decrease (increase) in interest payable & receivable
Accrued interest on secured debt
This item excludes:

Decrease (increase) in interest receivable
Increase/ decrease in accounts payable
Proceeds from sale of loans/ loans originated for sale
2061 Changes in Accrued Interest Receivable Excel Formula: IQ_ACCR_INT_RECEIV_CF, IQ_ACCR_INT_RECEIV_CF
Changes in Accrued Interest Receivable [2061] is a line item in the Bank and Financial Services templates that
represents the amount of interest receivable by the company in respect of loans given and various other investments
made on which it earns interest income
This item includes:

Decrease (increase) in interest receivable
(Increase) decrease in accrued interest receivable
(Increase) decrease in accrued interest receivable and other assets
Decrease (increase) in interest and dividends receivable
Accrued interest receivable on loans
Changes in: Interest and fees receivable
Increase (decrease) in accrued interest receivable on mortgage-backed securities
Changes in: Accrued interest receivable on investments and interest-bearing deposits
Decrease (Increase) in interest receivable and payable
This item excludes:

Increase/ decrease in accrued interest payable
Increase/ decrease in accounts receivable
Proceeds from sale of loans / loans originated for sale
2065 Annuity Payments Excel Formula: IQ_ANNUITY_PAY
Annuity Payments [2065] is a line item in the Insurance template that represents payments made in the form of
annuities
This item includes:

Payments to certain policyholders and underwriters upon demutualization
Universal life and Investment type contract maturities and withdrawals
Withdrawals from policyholders account balances
Return of policyholder account balances on interest sensitive and variable products
Annuity payments
Policy holder contract withdrawals
Decrease in deposits
Decrease in certificates
Withdrawals of policy owner contract deposits
Annuity benefits and withdrawals
Claims and annuity payments on: Universal life insurance contracts
Increase/ (decrease) in policyholders' deposits
Payments to certain participating policyholders at demutualization
Withdrawals from contract holder deposit funds
This item excludes:

Annuity receipts
Receipts credited to policyholders
2066 Change in Accounts Payable - (Template Specific) Excel Formula: IQ_CHANGE_AP_BNK, IQ_CHANGE_AP_INS, IQ_CHANGE_AP_UTI, IQ_CHANGE_AP_RE,
IQ_CHANGE_AP_FIN, IQ_CHANGE_AP_BR
Change in Accounts Payable [2066] is a line item in the non-Standard templates that represents any increase or
decrease in accounts payable
This item includes:

Accounts payable
Trade payables
Decrease/increase in creditors
Interest payable
Dividend payable
Payable for securities/Investments purchased
Service fees payable
Management fees payable
Construction payables
This item excludes:

Change in notes payable
Change in bills payable
Change in payables to related party
Changes in assets and liabilities
Employee accounts payables
Change in other payables
Change in billings in excess of cost and estimated earnings on uncompleted contracts
Changes in Income tax payables
Change in operating assets and liabilities
2067 Change in Accounts Receivable - (Template Specific) Excel Formula: IQ_CHANGE_AR_BNK, IQ_CHANGE_AR_INS, IQ_CHANGE_AR_UTI, IQ_CHANGE_AR_RE,
IQ_CHANGE_AR_FIN, IQ_CHANGE_AR_BR
Change in Accounts Receivable [2067] is a line item in the non-Standard templates that represents any increase or
decrease in accounts receivable
This item includes:

Accounts receivable
Trade receivable
Customer receivables
Unbilled revenues
Unbilled receivables
Unbilled services
Unbilled accounts receivables
Cost and estimated Profit in excess of billings
Accrued utility revenues
Accrued unbilled revenues
Increase in accounts receivable and costs and accrued earnings in excess of billings on contracts in process
Change in costs and accrued earnings in excess of billings on contracts in process
Change in cost and estimated earnings in excess of billings on uncompleted contracts
Decrease in service fees receivable from affiliate
This item excludes:

Change in note receivables
Change in receivables from related party (other than account receivables)
Change in other receivables
Interest Receivable
2068 Annuity Receipts Excel Formula: IQ_ANNUITY_REC
Annuity Receipts [2068] is a line item in the Insurance template that represents proceeds received in the form of
annuities
This item includes:

Universal life and annuity receipts from policy holders
Policy holder fund deposits
Annuity deposits
Funds received under deposit contracts
Policy holder deposits
Increase in policyholders account balances
Policyholder contract deposits
Annuity contract receipts
Change in annuity deposit funds
Deposits on policyholder contracts
Deposits under policyholder contracts, customer deposits and other funds on deposit
Net deposits to contract owner accounts
This item excludes:

Annuity payments
Maturities and withdrawals
Annuity surrenders, benefits and withdrawals
2072 Common & Preferred Stock Dividends Paid - (Template Specific) Excel Formula: IQ_COMMON_PREF_DIV_CF
Common and/or Preferred Stock Dividends Paid [2072] is a line item across all templates that represents dividends
paid or distributions made to both common and preferred shareholders. When the company does not break out the
allocation of common and preferred dividends, dividends paid will be shown under this line item.
This item includes:

Dividends
Common and preferred dividends
Dividends paid on common stock and preferred stock
Distributions to stockholders
Distribution to Unit holders
Distributions declared to unit holders
Distributions to former partners
Distributions to limited and general partners
Distributions to shareholders, inclusive of minority interests
Dividends on preference shares and common shares
Dividends paid by the parent company during the year
This item excludes:

Payment of dividends relating only to common stock
Payment of dividends relating only to preferred stock
Any special dividend paid on common stock
Payment of dividend by a subsidiary to its minority shareholders
Return of capital
2074 Common Dividends Paid Excel Formula: IQ_COMMON_DIV_CF
Common Dividends Paid [2074] is a line item across all templates that represents dividends paid or distributions made
to common shareholders
This item includes:

Common stock dividends
Dividends on common stock
Common stock cash dividends paid
Dividends paid to common stockholders
Dividend distributions
Distribution to common stockholders
Dividends and distributions to common shareholders
Distributions to common unit holders
Cash distributions
Distributions to partners
Dividends paid on common and minority stockholders
This item excludes:

Payment of preferred stock dividend
Payment of dividend to minority shareholders
Payment of common and preferred stock dividend (when given as a combined data item)
Return of capital
Any special dividends paid
2077 Divestitures Excel Formula: IQ_DIVEST_CF
Divestitures [2077] is a line item across all templates that represents the cash inflows from the selling of a subsidiary,
business units, product divisions or segments of business operations to re-deploy the resources for other purposes.
This item includes:

Proceeds from sale of division
Proceeds from sales of businesses
Proceeds from sale of subsidiary
Proceeds from sale of business segment
Cash proceeds from sale of operations
Proceeds from divestitures of businesses
Proceeds from dispositions of businesses
Business sold
Sale of businesses, net of cash sold
Cash effect of deconsolidation of subsidiary
Proceeds from sale of subsidiary, net of transaction costs
Disposition of operations, net
Disposition of business segment
Disposition of business unit
Sale of retail stores or chain stores
Sale of restaurants
Sale of discontinued operations
Unconsolidated subsidiaries
Proceeds on sale of businesses and investments
Impact of the changes of perimeter
This item excludes:

Sale of investment in affiliates, joint ventures, partnerships
Sale of marketable and equity investments.
Investing cash flow from discontinued operations
2078 Net Increase (Decrease) in Deposit Accounts - (CF) Excel Formula: IQ_CHANGE_DEPOSIT_ACCT
Net Increase (Decrease) in Deposit Accounts [2078] is a line item in the Banks template
This item includes:

Net increase (decrease) in demand, savings and money market deposits
Net increase (decrease) in time certificate deposits
Net increase (decrease) in deposits
Sale of deposits
Sale/maturities of certificate of deposits
Acceptance of time deposits
Net increase (decrease) in Non-interest bearing deposits
Net increase in mortgagors' escrow deposits
Net decrease in transaction and savings deposits
This item excludes:

Net increase/decrease in escrow deposits
Cash flows relating to interest-bearing debt
2079 Deferred Charges Excel Formula: IQ_DEF_CHARGES_CF, IQ_DEF_CHARGES_INS, IQ_DEF_CHARGES_CF,

IQ_DEF_CHARGES_RE, IQ_DEF_CHARGES_FIN, IQ_DEF_CHARGES_BR
Deferred Charges [2079] is a line item in the non-Standard templates that represents long-term prepayments of
expenses, which contributes revenue in future years.
This item includes:

Abandonment costs
Pre-opening costs
Promotional displays
Advertisement cost
Organization expenses
Deferred start-up costs
Deferred turnaround expenses
Pre-production cost
Start-up costs
Deferred start-up and pre-operating costs
Pre-publication costs
Deferred maintenance and shutdown expenditures
Deferred R&D cost
Deferred product design or development costs
Deferred website development costs
Deferred software development cost
Deferred patent cost
Catalog costs.
Miscellaneous expenditure
Payment of issue costs on long term loans
Fee and other facility costs incurred on borrowings
This item excludes:

Patent costs, copyrights etc.
Deferred M&A costs, categorized as a Cash Acquisitions [2057].
Payments for exploration, categorized as Capital Expenditure [2114] for negative values
Website development costs, categorized as Purchase / Sale of Intangible Assets [2098]
2081 Net Cash From Discontinued Operations Excel Formula: IQ_DO_CF
Net Cash From Discontinued Operations [2081] is a line item across all templates that represents cash used in or
provided from discontinued operations reported in the operating activities section of the Cash Flow Statement
2082 Deferred Policy Acquisition Costs - (CF) Excel Formula: IQ_DEF_POLICY_ACQ_COSTS_CF
Deferred Policy Acquisition Costs - (CF) [2082] is a line item in the Insurance template that represents costs incurred
for acquisition of policies or insurance business deferred and amortized over a period of time.
This item includes:

Movements in deferred acquisition costs of new insurance business
Capitalization of deferred policy acquisition costs
Additions to deferred policy acquisition costs
Costs deferred during the year
This item excludes:

Amortization of deferred policy acquisition costs
Write down of deferred policy acquisition costs
2084 Change In Deferred Taxes Excel Formula: IQ_CHANGE_DEF_TAX
Change in Deferred Taxes [2084] is a line item across all templates that represents any change in deferred taxes
accounts on the balance sheet during a particular period.
This item includes:

Deferred income taxes
Deferred tax benefit
Provision for deferred income taxes
Future income taxes
(Decrease) Increase in deferred federal income taxes
(Decrease) increase in deferred income taxes
(Increase) decrease in operating assets: Deferred tax asset
(Increase) decrease in operating working capital: Deferred income tax assets
(Increase) in deferred income tax benefit
Adjustment to deferred income taxes
Change in other operating assets and liabilities: Deferred taxes and income taxes payable
Current deferred Income Taxes
Deferred and non-current income tax charges (credits)
Tax asset
Future tax
Tax credit
Line Item excludes:

Deferred income tax benefit-discontinued operations (categorized as Net Cash from Discontinued Operations [2081])
Income tax provision
Changes in prepaid income taxes
Changes in income tax and deferred taxes
2086 (Income) Loss On Equity Investments - (CF) Excel Formula: IQ_INC_EQUITY_CF
(Income) Loss On Equity Investments - (CF) [2086] is a line item across all templates that represents the share of profit
or loss of equity method investments in affiliates, joint ventures and unconsolidated subsidiaries as well any distribution
or dividend from these investments
This item includes:

Equity in earnings of unconsolidated affiliates
Equity in earnings of joint ventures
Equity in losses of unconsolidated subsidiary
Equity in losses of unconsolidated affiliates
Loss from equity investments
Undistributed earnings from investments in equity affiliates
Equity in earnings of 50%-owned subsidiaries
Distributions from equity affiliates
(Gain) loss from unconsolidated affiliates
Equity income, net of dividends
Dividends received from equity investments
Equity loss of investees
Equity earnings from partnership
Results of investments in related company
Accrued revenue (or) loss in investments in related companies
Share of (profit)/loss of jointly controlled entities
Share of (profit)/loss of associated companies
Dividend from associates
Investment income or dividend income (searchable line item)
This item excludes:

Gain/loss on sale of equity investment categorized as (Gain) Loss on Sale of Investments [2090]
Gain or loss on issuance of stock by an equity investee categorized as (Gain) Loss on Sale of Investments [2090]
Gain on issuance of stock by affiliated companies categorized as (Gain) Loss on Sale of Investments [2090]
Increase (decrease) in allowance for affiliates' business losses categorized as (Gain) Loss on Sale of Investments
[2090]
Change in allowance of equity investments
2089 (Gain) Loss On Sale of Asset Excel Formula: IQ_GAIN_ASSETS_CF_BNK, IQ_GAIN_ASSETS_CF_INS, IQ_GAIN_ASSETS_CF_UTI,
IQ_GAIN_ASSETS_CF_RE, IQ_GAIN_ASSETS_CF_FIN, IQ_GAIN_ASSETS_CF_BR
(Gain) Loss on Sale of Asset [2089] is a line item in the non-Standard templates that represents any gain or loss on
sale of tangible and intangible fixed assets, subsidiaries, division, segment, product line, operations, etc.
This item includes:

Gain or loss from sale of property and equipment
Gain or loss from sale of fixed assets
Gain or loss from sale of capital assets
Gain or loss from sale of plant
Gain or loss from sale of Intellectual Property
Gain or loss from sale of non-competing agreement
Gain or loss from sale of licenses and patents
Gain or loss from sale of capitalized software costs
Gain or loss from sale of Trademarks
Gain or loss from sale of technology rights
Gain or loss from sale of Contract Rights
Gain or loss from sale of data rights and customer lists
Gain or loss from sale of distribution rights
Gain or loss from sale of exclusive agency rights
Gain or loss from sale of franchise rights
Gain or loss from sale of lease rights
Gain or loss from sale of programming rights
Gain or loss from sale of software marketing rights
Gain on sale of real estate
Write-off or impairment of tangible and intangible fixed assets held for sale
Loss on retirement of fixed asset
Gain from transfer of assets to settle debts
Gain on long lived assets
Loss on retirement of real estate-related assets
Amortization of deferred gain on sale and lease back of assets
Amortization of gain on sale and leaseback
This item excludes:

Accretion of asset retirement obligation categorized as Amortization of Intangibles
Gain on sale of associate categorized as (Gain) Loss on Sale of Investments
Loss on disposal of fixed asset investment categorized as (Gain) Loss on Sale of Investments
Gain or loss from Sale of business categorized as (Gain) Loss on Sale of Business
Gain or loss from Sale of division categorized as (Gain) Loss on Sale of Business
Gain or loss from Sale of subsidiary categorized as (Gain) Loss on Sale of Business
Gain or loss from Sale of segment categorized as (Gain) Loss on Sale of Business
Gain or loss from Sale of operation categorized as (Gain) Loss on Sale of Business
Gain or loss from Sale of product line categorized as (Gain) Loss on Sale of Business
Gain or loss on sale of loans -- categorized as Gain (Loss) on Sale of Loans & Receivables
2090 (Gain) Loss on Sale of Investments - (CF) Excel Formula: IQ_GAIN_INVEST_CF, IQ_GAIN_INVEST_CF_BNK, IQ_GAIN_INVEST_CF_INS,
IQ_GAIN_INVEST_CF_UTI, IQ_GAIN_INVEST_CF_RE, IQ_GAIN_INVEST_CF_FIN, IQ_GAIN_INVEST_CF_BR
(Gain) Loss on Sale of Investments - (CF) [2090] is a line item across all templates that represents any gain or loss on
sale or revaluation of investments (both short-term and long-term), irrespective of whether such investments have
been accounted under the equity or cost method. It also represents any gain or loss credited/debited to the profit and
loss account, as a result of the recognition of the fluctuations in the market value of the investments.
This item includes:

Gain or loss on sale of investments
Gain or loss on sale of marketable securities
Gain or loss sale of available-for-sale securities
Gain or loss on sale of Investments in affiliates i.e., partnerships and joint ventures
Gain or loss on investment other companies other than consolidated companies
Gain or loss on short term investments
Gain on sale of equity investment
Unrealized gain/loss on marketable securities
Any Provision made on above investments
Write-off/ Impairments of above investments
Accretion of discount on investments
Amortization of (discount) /premium on investments.
Gain or loss on issuance of stock by an equity investee
Gain on issuance of stock by affiliated companies
This item excludes:

Gain or loss on sale of subsidiaries, which is categorized as (Gain) Loss on Sale of Business [20171]
Income/loss derived from equity method of investments in affiliates, which is categorized as (Income) Loss on Equity
Investments [2086]
Provision made for loss of Investment in Consolidated subsidiaries, which is categorized as (Gain) Loss on Sale of
Business [20171]
Write off of investment in subsidiaries which is categorized as (Gain) Loss on Sale of Business [20171]
Gain or Loss on sale of Real Estate Investments
The following are the policies considered while categorizing (Gain) Loss on Sale of Investments - (CF) [2090]:
1. Gain or loss on investing activities is categorized as (Gain) Loss on Sale of Asset [2089].
2. Gain on contribution of securities to employee benefit trust is directly categorized (Gain) Loss on Sale of
Investments - (CF) [2090]
3. Gain or loss on financial instruments is directly categorized as (Gain) Loss on Sale of Investments - (CF) [2090]
4. Equity related charges is checked for in the notes and if there is no information then it is categorized as Other
Operating Activities - (Collected) [2146].
5. Income (loss) on investments is checked for in the notes and if there is no information then it is categorized as
(Gain) Loss on Sale of Investments - (CF) [2090]
6. Net marketable securities transactions is checked for in the notes and if no information is in the Cash from
Operations section, then the category assigned is Other Operating Activities [2146] and if this is in the Cash from
Investing section, it is categorized Other Current Assets [20198]
7. Loss on sale of minority interest is checked for in the notes and if no information is available then it is categorized as
8. Disposal of Investments is checked for in the notes and if there is no information then it is categorized as Other
Operating Activities - (Collected) [2146] in the Cash from Operations section and in the Cash from Investing section it
is categorized as Other Current Assets [20198]
2091 Gain (Loss) on Sale of Loans & Receivables - (CF) Excel Formula: IQ_GAIN_LOANS_RECEIV, IQ_GAIN_LOANS_RECEIV
Gain (Loss) on Sale of Loans & Receivables [2091] is a line item in the Bank and Financial Services templates that
represents the gain or loss on sale of loans. This line is common for banks, thrifts and financing companies
This item includes:

Loss on sale of loans
Gain on sale of loans
Gain on sale of mortgage loans
Gain on sale of loans held for sale
Gain on sale of finance receivables
Net gains on sales of loans and securities
Gain or loss on sale of loan portfolio
Provision for loss associated with sale of loans
Provision for losses associated with certain loan sales and mortgage loans held for sale
Net change in reserve for possible losses on loans sold
Net amortization on loans and securities
This item excludes:

Amortization of premiums and discounts on loans categorized as Other Operating Activities [2146]
Proceeds from sale of loans categorized as Net (Increase) Decrease in Loans Originated / Sold - Operating [2033]
Net change in loans held for sale categorized as Net (Increase) Decrease in Loans Originated / Sold - Operating
[2033]
Increase (decrease) in deferred loan fees
Provision for loan losses categorized as Provision for Credit Losses [2112]
Gain or loss on sale of assets/ investments/ business
Gain on sale of real estate acquired in settlement of loans -- categorized as (Gain) Loss on Sale of Assets [2089]
Loss on write-off of loan receivable categorized as Provision for Credit Losses [2112]
Origination of loan servicing rights
Federal Home Loan Bank stock and mutual fund dividends categorized as Other Operating Activities [2146]
The following are the policies considered for the category, Gain (Loss) on Sale of Loans & Receivables [2091]:
1. If the line item is 'Provision for loss on sale of loans' it is directly categorized as Gain (Loss) on Sale of Loans &
Receivables [2091] since the provision relates to loss on sale of loans. But if the line item is 'Provision for loan loss' it is
not categorized as Gain (Loss) on Sale of Loans & Receivables [2091]; instead it is categorized as Provision for Credit
Losses [2112].
2. If the line item is Proceeds from sale of loans it is not categorized as Gain (Loss) on Sale of Loans & Receivables
[2091] since it relates to total proceeds and not gain or loss. So instead it is categorized as Net (Increase) Decrease in
Loans Originated / Sold - Operating [2033]
3. If the line item is 'Loss on write-off of loans receivable' it is not categorized as Gain (Loss) on Sale of Loans &
Receivables [2091] since it doesnt relate to a sale. Instead it is categorized as Provision for Credit Losses [2112]. But
if the line item is 'Write-off of loans held for sale' it is categorized as Gain (Loss) on Sale of Loans & Receivables
[2091] since that part of the loan is intended for sale.
2093 Net Change in Cash Excel Formula: IQ_NET_CHANGE
Net Change in Cash [2093] is a subtotal line item across all templates that represents net increase or decrease in cash
or cash equivalents during the stated period of time and has the following components:
Cash from Operations [2006]

Cash from Investing [2005]
Cash from Financing [2004]
Foreign Exchange rate Adjustments [2144]
Miscellaneous Cash Flow Adjustments [2149]
2095 Change in insurance Reserves / Liabilities Excel Formula: IQ_CHANGE_INS_RES_LIAB
Change in Insurance Reserves/Liabilities [2095] is a line item in the Insurance template that represents the maximum
amount of liability under a title insurance policy issued by a title insurance underwriter, which is usually the face
amount of the policy plus the cost of defending the insurer's title against an adverse claim
This item includes:

Change in reserves for future policy benefits
Changes in unpaid losses and loss expenses
Increase (decrease) in insurance reserves and unearned premiums
Unpaid claim and claim settlement expenses
Increase in policy liabilities and accruals
Losses and loss expenses payable
Decrease in legal policy reserve
Decrease (increase) in technical reserve
This item excludes:

Unearned premium shown as a liability on the balance sheet
Premiums due shown as an asset on the Balance sheet
2099 Change In Inventories Excel Formula: IQ_CHANGE_INVENTORY
Change in Inventories [2099] is a line item across all templates that represents changes in inventory disclosed in the
working capital section of cash flow statement
This item includes:

Net change in inventories and supplies
Net decrease (increase) in inventory
(Increase) decrease in supplies
Rental merchandise in service
Land and developments (If the company's nature of business is Real Estate)
This item excludes:

Provision for inventory obsolescence, net
Inventories and prepaid expenses
Accounts receivable, inventories and prepaid expenses
(Increase) decrease in prepaid inventories
Non-current inventories
2101 Change In Income Taxes Excel Formula: IQ_CHANGE_INC_TAX
Change in Income Taxes [2101] is a line item across all templates that represents changes in income taxes disclosed
in the working capital section of cash flow statement
This item includes:

Taxes payable
Increase (decrease) in taxes payable
Prepaid income taxes
Changes in operating assets and liabilities Income taxes payable/refundable
Increase (decrease) in Income taxes
Increase (decrease) federal and state taxes payable
Income tax provision
Changes in noncurrent income taxes payable
Change in accrued income taxes
Change in corporate Taxes
Tax on investment income
This item excludes

Sales taxes
Excise tax
Property taxes
VAT (Value added taxes)
Consumption taxes
Service taxes
General sales taxes
State taxes
Real estate taxes
Business taxes
Production taxes
Foreign taxes
Usage taxes
Employee taxes
Franchise taxes
Social security taxes
Capital taxes
Goods and service taxes
Investment tax credit recoverable
Deferred taxes
2102 Net (Increase) Decrease in Loans Originated / Sold Investing - (Collected) Net (Increase) Decrease in Loans Originated / Sold Investing - (Collected) [2102] is a line item in the non-Standard
templates that represents changes in loans originated or sold by the company in the normal course of its business and
disclosed in the investing activities section of the cash flow statement
This item Includes:

(Increase) decrease in loan receivable
(Increase) in long-term loans
Collection of loans receivable
Decrease in short-term loans and other assets
Decrease in non-current portion of loan receivable
Increase in mortgage loans
Sale of loans
Loans to other entities/third parties.
Repayment of loans (values must be positive)
Proceeds from mortgage note receivable
This item excludes:

Advances given to affiliates categorized as Investment in Joint Ventures, Affiliates & Partnerships [2092]
Loans extended to the company categorized as Other Investing Activities in the financing activities section [2147]
Increase (decrease) in related party loans.
Loans to unconsolidated joint ventures.
Loans granted to shareholders or employees.
Lease rent payment (if it is related to financing activities).
Capital lease obligation repayments
Proceeds from broker loans, net of repayments
Decrease (Increase) of other credits
Changes in receivables or proceeds from receivables
2103 Net (Increase) Decrease in Loans Originated / Sold Operating - (Collected) Net (Increase) Decrease in Loans Originated / Sold Operating - (Collected) [2103] is a line item in the non-Standard
templates that represents changes in loans originated or sold by the company in the normal course of its business and
disclosed in the operating activities section of the cash flow statement
This item includes:

Loans originated for sale
Proceeds from sale of loans
Proceeds from sales of loans held for sale
Net change in loans held for sale
Proceeds from sale of mortgage loans
Origination and purchase of loans held for sale
Installment receivable - current
Loans to related parties
Mortgage receivable
Finance receivable
This item excludes:

Amortization of premiums and discounts on loans (Other Operating Activities [2146])
Increase (decrease) in deferred loan fees
Provision for loan losses (Provision for Credit Losses [2112])
Gain or loss on sale of loans (Gain (Loss) on Sale of Loans Receivable [2091])
Loss on write-off of loan receivable (Provision for Credit Losses [2112])
Origination of loan servicing rights (Other Operating Activities [2146])
Federal Home Loan Bank stock and mutual fund dividends (Other Operating Activities [2146])
2107 Minority Interest in Earnings - (CF) Excel Formula: IQ_MINORITY_INTEREST_CF
Minority Interest in Earnings - (CF) [2107] is a line item across all templates that represents stake in a subsidiary not
owned by the reporting parent company
Line item Includes:

Minority interest
Minority interest in net Income of subsidiaries
Minority owners' share of subsidiaries' net income
Minority stockholders' interest
Income applicable to minority interests
Net earnings of consolidated subsidiaries applicable to minority interests
Non-controlling Interest
Increase/decrease in minority interest
Minority interest in earnings of joint venture
Outside equity interests
Non-owned interests in loss of consolidated subsidiary
Dividend paid to minority interests
Third party interest
Outside equity interests share of profit
This item excludes:

Equity in earnings/ loss of joint venture, unconsolidated subsidiaries, affiliates
Minority interest in discontinued operations (Net Cash from Discontinued Operations [2081])
2108 Contributions to Nuclear Decommissioning Trust Excel Formula: IQ_NUKE_CONTR
Contribution To Nuclear Decomm. Trust [2108] is a line item in the Utility template that represents contributions made
by the company to the nuclear decommissioning trust. It includes cash flows towards dismantlement of a nuclear
power plant and the restoration of the site for other uses
This item Includes:

Decommissioning funding
Deposits to nuclear decommissioning trust funds
Contribution to nuclear decommissioning trust fund
Investment in decommissioning trust fund
Payments to decommissioning trust
Funding of nuclear decommissioning trust
Excess decommissioning funds retained
This item excludes:

Proceeds from nuclear decommissioning trust investments
Sales of nuclear decommissioning trust investments
Proceeds from investments within nuclear decommissioning trust
Proceeds from sale of nuclear decommissioning trust fund assets
Proceeds from nuclear decommissioning trust sales
2109 Nuclear Fuel Expenditures Excel Formula: IQ_NUKE_CF
Nuclear Fuel Expenditures [2109] is a line item in the Utility template and represents cash paid or received on the
purchase or sale of nuclear fuel
This item includes:

Nuclear fuel expenditure
Sale of nuclear fuel
Sale of nuclear fuel to trust
Cash additions to nuclear fuel
Nuclear fuel additions
This item excludes:

Changes in accounts payable and accrued liabilities for nuclear fuel
Contributions to decommissioning trust
Decommissioning and retirements
Note:
In the non-Utility templates Nuclear Fuel Expenditure is categorized as Other Investing Activities [2147]
2111 Provision and Write-off of Bad Debts Excel Formula: IQ_PROV_BAD_DEBTS_CF
Provision and Write-off of Bad Debts [2111] is a line item across all templates that represents any provisions made or
write off of bad and doubtful accounts receivable. It also includes recovery of bad debts previously written off
Line item includes:

Provision for doubtful accounts
Bad debt expense
Write down of trade accounts receivable
Provision for (benefit from) doubtful accounts
Increase in allowances for doubtful accounts
Nonrecurring charges related to trade receivables
Write-off of related party accounts receivable
Write-off of related party receivable
Write-down of current receivables
Reduction in value on accounts receivable
Line item excludes:

Loss on sale of accounts receivable.
Provision for sales returns and discounts
Provision for credit/ loan losses
2112 Provision for Credit Losses Excel Formula: IQ_CREDIT_LOSS_CF
Provision for Credit Losses [2112] is a line item across all templates that represents write-offs or provisions for possible
losses on recovery of loans and advances extended by the company
This item includes:

Provision for loss on real estate mortgage and loan receivable
Provision for losses on loans to related parties
Provision for credit losses on installment contracts
Recovery/Recapture of loan losses
This item excludes:

Provision for bad and doubtful debts (categorized as Provision and Write-off of Bad Debts [2111])
Gain or loss on sale of loans (categorized as Gain (Loss) on Sale of Loans & Receivables - (CF) [2091])
Proceeds from sale of loans (categorized as Net (Increase) Decrease in Loans Originated / Sold - Operating [2033])
2114 Capital Expenditure - (Template Specific) Excel Formula: IQ_CAPEX_BNK, IQ_CAPEX_INS, IQ_CAPEX_UTI, IQ_CAPEX_FIN, IQ_CAPEX_BR
Capital Expenditure - (Template Specific) [2114] is a line item in the Banks, Insurance, Utility, Financial Services and
Brokerage templates that represents expenditures incurred on the purchase of plant, property and equipment
This item includes:

Capital expenditures
Additions to property, plant, equipment and leasehold improvements
Investment in capital projects and turnkey developments
Payments for interest in oil and gas properties, pipelines, mines and timberlands
Purchase of capital assets to be given under operating lease
Investment in lands, buildings and roads
Revenue equipment additions
Capital expenditures, discontinued operations
Any advance or deposit for the purchase fixed assets or for capital expenditures
Investment in construction in progress
Advances on construction of equipment.
Repurchase of Sale leaseback properties
Accounts payable and accrued expenses related to construction
Purchase of mineral claims and mineral claim options
Purchase of mineral claims and options
This item excludes:

Purchase of real estate assets (Purchase / Sale of Real - Estate Properties [2123])
2116 Preferred Dividends Paid Excel Formula: IQ_PREF_DIV_CF
Preferred Dividends Paid [2116] is a line item across all templates that represents dividends paid or distributions out of
earnings made to preferred shareholders
This item includes:

Preferred dividends
Dividends on preferred stock
Dividends paid on preferred shares
Cash dividends on preferred stock
Distributions on redeemable preferred stock
This item excludes:

Payment of common stock dividend
Payment of common and preferred stock dividend (when given as a combined item)
Cash dividends paid on preferred stock of subsidiary
Distributions on company-obligated Mandatorily redeemable preferred stock of subsidiary trust
Return of capital
2120 Restructuring Activities Excel Formula: IQ_RESTRUCTURE_CF, IQ_RESTRUCTURE_CF, IQ_RESTRUCTURE_CF,

IQ_RESTRUCTURE_CF, IQ_RESTRUCTURE_CF, IQ_RESTRUCTURE_CF
Restructuring Activities [2120] is a line item in the non-Standard templates that represents amounts charged towards
restructuring activities
This item includes:

Non-cash restructuring charge
Provision for restructured operations
Restructuring charge
Restructuring reserve, net of cash paid
Provisions for restructuring and other special charges
Write-down of assets related to restructuring
Changes in accrued restructuring costs
Reorganization Items
Restructuring Liability
Accrued Operational Realignment and Other Charges
Asset impairment related to restructuring charge
Amortization of Voluntary Retirement Scheme expenses
This item excludes:

Charges relating to debt/ loan restructuring
Merger expenses
2121 Reinsurance Payable - (CF) Excel Formula: IQ_REINSUR_PAY_CF
Reinsurance Payable - (CF) [2121] is a line item in the Insurance template that represents the amount of premium
payable by the reinsured company to its reinsurer
This item includes:

Change in reinsurance balances payable
Reinsurance premiums payable
Increase (decrease) in ceded reinsurance payable
Provision for annuity reinsurance payments
Changes in reinsurance and other payables to affiliates
Change in amounts due to reinsurers
Change in amounts due to and from reinsurers
This item excludes:

Change in reinsurance accounts receivable and payable
Insurance and reinsurance balances payable
Changes in premium and reinsurance balances receivable and payable, net
Accounts payable, accrued expenses, reinsurance premiums payable and other
Reinsurance receivable on losses and loss expenses payable and prepaid reinsurance premiums
Change in net amounts due from and to reinsurers
Change in funds held under reinsurance treaties
Increase (decrease) in reinsurance deposit liabilities
2122 Reinsurance Recoverable - (CF) Excel Formula: IQ_REINSUR_RECOVER_CF
Reinsurance Recoverable - (CF) [2122] is a line item in the Insurance template that represents claims obtained from
reinsurance contracts
Line item includes:

Changes in reinsurance receivables
Change in reinsurance ceded receivables
Change in reinsurance recoverable on unpaid losses
Reinsurance receivable on paid and unpaid losses and loss adjustment expenses
Changes in reinsurance and premium receivable
Increase in reinsurance recoverable and other related assets
Changes amounts due from reinsurers
Reinsurance premiums receivable
Change in reinsurance accounts receivable and payable
Change in net amounts due from and to reinsurers
Line item excludes:

Changes in reinsurance payable
Change in net amount due to reinsurers
Amounts due to/from reinsurer
Change in premiums receivables and reinsurance receivables
Decrease (increase) in accrued investment income, reinsurance receivables and other receivables
Provision for non-collection of reinsurance recoverable
Change in amounts due to and from reinsurers
Change in prepaid reinsurance premiums
2123 Sale (Purchase) of Real Estate Properties (Collected) Excel Formula: IQ_SALE_REAL_ESTATE_CF_BNK, IQ_SALE_REAL_ESTATE_CF_INS,
IQ_SALE_REAL_ESTATE_CF_UTI, IQ_SALE_REAL_ESTATE_CF_FIN, IQ_SALE_REAL_ESTATE_CF_BR
Sale (Purchase) of Real Estate Properties (Collected) [2123] is a line item across all templates that represents cash
flows towards purchase of real estate properties and cash flows from the sale of such real estate properties
This item Includes:

Proceeds from sale of real estate
Acquisition of real estate properties
Improvements to Real Estate Properties
Additions to other real estate
Capitalized costs relating to real estate
This item Excludes:

Acquisition of a Real estate business
Disposal of a Real estate business
Investment in real estate companies, partnerships
2124 Acquisition of Real Estate Assets, Total Excel Formula: IQ_ACQUISITION_RE_ASSETS
Acquisition of Real Estate Assets, Total [2124] is a line item in the Real Estate template with the following components:

Acquisition of Real Estate Assets [2197]
2125 Sale of Real Estate Assets, Total Excel Formula: IQ_SALE_RE_ASSETS
Sale of Real Estate Assets, Total [2125] is a line item in the Real Estate template with the following components:

Sale of Real Estate Assets [2192]
2126 Sale / Securitization of Accounts Receivable Excel Formula: IQ_SECUR_RECEIV, IQ_SECUR_RECEIV, IQ_SECUR_RECEIV, IQ_SECUR_RECEIV,
IQ_SECUR_RECEIV, IQ_SECUR_RECEIV
Sale / Securitization of Accounts Receivable [2126] is a line item in the non-Standard templates that represents cash
flows towards the sale or securitization of accounts receivable.
This item includes:

Sale of accounts receivable
Accounts receivable securitization
Sale of receivables under securitization
Receivable securitization facility
Proceeds from sale of receivables held for sale
Increase in accounts receivable from securitizations
This item excludes:

Change in receivables.
Sale and securitization of Loans
2127 Stock-Based Compensation (CF) Excel Formula: IQ_STOCK_BASED_CF
Stock Based Compensation [2127] is a line item across all templates that represents remuneration or compensation
paid by way of shares, warrants and options to employees or agents under contract of the company.
This item includes:

Stock-based compensation
Stock and options issued for salaries and fees
Stock bonus plans/ESOP/incentive plans
Stock compensation award to employees
Stock issued in lieu of cash for services
Warrants issued in lieu of cash for services
Deferred stock compensation
Common and preferred stock issued in exchange for services
Contribution of stock to employee benefit plans
Grants of compensatory stock options
Rescinded employee stock grant
Warrants issued to employees or others for services
Common stock issued for R&D
Common stock issued for marketing expenses
Management fees charged to capital
This item excludes:

Stock issued for purchase of fixed assets
Stock issued for payment of interest
Stock issued for payment of purchase consideration
Non cash stock expense towards litigation settlements
2128 Special Dividend Paid (Collected) Special Dividend Paid (Collected) [2128] is a line item in the non-Standard templates that represents any distributions
to common shareholders apart from normal dividend distributions
This item includes

Special cash dividends paid
Payment of special distribution
Special cash distribution
Cash portion of special dividend
Payment of special dividend
Common Stock special dividend
S corporation distributions
S corporation cash dividends
Distribution to S Corporation shareholders
Dividend to S corporation principal stockholders
This item excludes:

Payment of regular common stock dividends
Any distributions to preferred shareholders
2130 Sale of Property, Plant and Equipment (Collected) Sale of Property, Plant and Equipment (Collected) [2130] is a line item in the Banks, Insurance, Utility, Financial
Services and Brokerage templates that represents cash inflows received from the sale of plant, property and
equipment
This item includes:

Proceeds from sale of assets
Sale of interest in oil and gas properties, pipelines, mines and timberlands
Net decrease in operating lease assets
Any advance or deposit received for the sale of fixed assets
Proceeds from disposal of property
Sale of property, plant, equipment and intangible assets
Sale of property, plant, equipment and software assets
This item excludes:

Sale of real estate assets (Sale (Purchase) of Real Estate Properties [2040])
Sale of retail stores and chain stores (Divestiture [2077])
Sale of restaurants (Divestiture [2077])
Proceeds from sale of assets, net of cash sold and selling expenses (Divestiture [2077])
Insurance proceeds received for property destroyed
2134 Change in Trading Asset Securities Excel Formula: IQ_CHANGE_TRADING_ASSETS
Change in Trading Asset Securities [2134] is a line item across all templates that represents trading securities that the
company intends to actively and frequently buy and sell for short-term profits.
This item includes:

Increase (decrease) in trading securities
Increase (decrease) in short-term investments
Increase (decrease) in: marketable Securities
Increase (decrease) in trading accounts assets
This item excludes:

Write-off of short-term investment
Write-down of trading securities to market value
(Gain) loss on sale of trading securities
(Gain) loss on marketable securities and short-term investments.
2135 Tax Benefit from Stock Options Excel Formula: IQ_TAX_BENEFIT_OPTIONS
Tax Benefit from Stock Options [2135] is a line item across all templates that represents income tax benefits arising
from stock based compensation.
This item includes:

Income tax benefit from exercise of stock options
Stock option tax benefits
Tax benefit of stock based awards
Tax effect of stock options exercised
Tax benefit on disqualifying dispositions.
Tax benefits applicable to ESOP
Tax benefit from disqualifying dispositions of stock options
Provision for tax benefits on stock option exercises and ESOP dividends
Current tax benefit attributable to stock options exercised
Income tax benefit from exercise of non-qualified stock options
Tax benefit from exercise of warrants and stock options
This item excludes:

Stock option compensation expense
Deferred tax benefit unrelated to stock options
2139 Change in Unearned Revenues Excel Formula: IQ_CHANGE_UNEARN_REV
Change in Unearned Revenue [2139] is a line item across all templates that represents payments received in the
current period but expected to be accounted for as revenues in a future period
This item includes:

Long-term and short-term Unearned Revenue.
Deferred revenue and customer advances
Unearned revenue
Advance billing and customers' deposits.
Billings in excess of costs and profits on uncompleted contracts
Deferred franchise fee revenue
Deferred network services credit
Subscriber advance payments and deposits
Contract advance
Changes in assets and liabilities Progress billings
Deferred credit
Deferred gain
Deferred income
Deferred gain on sale leaseback
Change in current assets and liabilities: Deferred maintenance revenue
This item excludes:

Deferred foreign exchange gain (Currency Translation Gains (Losses) [2076])
Deferred credit for LIFO replacement (Other Current Liabilities [20199] / Other Non-Current Liabilities [20208])
Other deposits unrelated to revenue
Increase/ decrease in deposits
2140 Change in Other Net Operating Assets (Collected) Excel Formula: IQ_CHANGE_OTHER_NET_OPER_ASSETS_BNK,
IQ_CHANGE_OTHER_NET_OPER_ASSETS_INS, IQ_CHANGE_OTHER_NET_OPER_ASSETS_UTI,
IQ_CHANGE_OTHER_NET_OPER_ASSETS_RE, IQ_CHANGE_OTHER_NET_OPER_ASSETS_FIN,
IQ_CHANGE_OTHER_NET_OPER_ASSETS_BR
Change in Other Net Operating Assets (Collected) [2140] is a line item in the non-Standard templates that represents
any residual change in working capital not falling under the other categories in the working capital section
This item includes:

Change in wages payable
Change in other taxes payable (i.e. other than income tax)
Change in accrued compensation payable
Decrease/increase in advance from officers (only if shown as current liabilities section of balance sheet)
Change in other current assets and current liabilities
This item excludes:

Change in accounts receivable
Change in accounts payable
Change in inventory
Change in deferred tax or income tax
Change in unearned revenues
Change in trading asset securities
2143 Depreciation - Disclosure in Footnotes Excel Formula: IQ_DEPRE_SUPP
Depreciation - Disclosure in Footnotes [2143] represents non-cash charges related to depreciation of fixed assets. This
item only includes charges related directly to depreciation and excludes any charges related to amortization
2144 Foreign Exchange Rate Adjustments Excel Formula: IQ_FX
Foreign Exchange Rate Adjustments [2144] is a line item across all templates that represents adjustments resulting
from currency translation in the preparation of financial statements by the company
Line item includes:

Effect of exchange rate changes on cash
(Increase) decrease in foreign currency adjustment
Adjustment for foreign currency
Change in cumulative translation adjustment
Cumulative translation adjustment
Currency exchange adjustment
Currency translation
Currency translation differences relating to cash and cash equivalents
Unrealized exchange in cash and cash equivalents
Translation effect
Translation gain (loss) on cash and due from banks
Impact of exchange rate fluctuations on cash
Gain (loss) from effect of exchange rate changes on cash
Line item excludes:

Change resulting from other comprehensive income
Effect of accumulated other comprehensive income items
Effect of changing fiscal year of acquired subsidiary
Effect of inflation on cash and cash equivalents
Effect on cash of conforming the year end of pooled entity
Result from exposure to inflation of cash and cash equivalents
Monetary impact
Inflation effect on cash and cash equivalents
2149 Miscellaneous Cash Flow Adjustments Excel Formula: IQ_MISC_ADJUST_CF
Miscellaneous Cash Flow Adjustments [2149] is a line item across all templates that represents all other miscellaneous
cash flows, which were not shown under the operating, investing and financing activities of the cash flow statement.
Line item includes:

Change in cash during transition period
Effect of inflation on cash and cash equivalents
Effect of assets held for sale
Price- level restatement of cash and cash equivalents
Cash outflow from short-term deposits
Effect of change in consolidation area
Minority Interest
Cash received from repayment of note
Other comprehensive income
Cash of businesses acquired
Effect of subsidiary year-end change on cash and cash equivalents
Effect of de consolidation on cash
Change in cash due to change in scope of consolidation
Line item excludes:

Effect of foreign currency exchange rate changes on cash
Net cash used in discontinued operations
2150 Net Income - (CF) Excel Formula: IQ_NI_CF
Net Income - (CF) [2150] is a line item across all templates that represents opening line of the operating activities
section of the Cash Flow Statement. Most companies present a Cash Flow Statement that reconciles Cash Flow from
Operations to Net Income as reported on the Income Statement. In some cases, however, companies choose a
different format for the operating activities section. In such cases, Capital IQ will use Net Income from the Income
Statement [15] as the opening line of the Cash Flow Statement and will calculate the difference between Net Income
on the Income Statement [15] and the opening line of the operating activities section as originally reported by the
company. The difference is mapped to Other Operating Activities, Total [2047] as Adjustments to Cash Flow Net
Income [21523]
2155 Filing Date - Cash Flow Excel Formula: IQ_FILINGDATE_CF
Filing Date - Cash Flow [2155] represents the filing date of a reported financial statement. For calculated financial
periods such as LTM or Q4 the filing date of the latest component period becomes the filing date for the entire

2158 Reporting Period Duration Cash Flow Excel Formula: IQ_PERIODLENGTH_CF
Reporting Period Duration Cash Flow [2158] represents the length of a financial period in months
2159 Issuance of Common Stock - (Template Specific) Excel Formula: IQ_COMMON_ISSUED_BNK, IQ_COMMON_ISSUED_INS, IQ_COMMON_ISSUED_UTI,
IQ_COMMON_ISSUED_RE, IQ_COMMON_ISSUED_FIN, IQ_COMMON_ISSUED_BR
Issuance of Common Stock - (Template Specific) [2159] is a line item in the non-Standard templates with the following
components:
Common Shares Issued / Bough Back - (CF - Financing Block) [2075]

Common Shares for Exercise of Stock Options [2087]
Stockholders Note Receivable [2110]
2160 Depreciation & Amortization, Total - CF Excel Formula: IQ_DA_CF
Depreciation & Amortization, Total - CF [2160] is a subtotal line item in the Standard template with the following
components:
Depreciation and Amortization [2171]

Amortization of Goodwill and Intangible Assets - (CF) - (Template Specific) [2182]
Impairment of Oil, Gas and Mineral Properties [2031]
2161 Total Debt Issued Excel Formula: IQ_TOTAL_DEBT_ISSUED
Total Debt Issued [2161] is a subtotal line item in the Standard template with the following components:

2162 Total Debt Issued - (Template Specific) Excel Formula: IQ_TOTAL_DEBT_ISSUED_BNK, IQ_TOTAL_DEBT_ISSUES_INS, IQ_TOTAL_DEBT_ISSUED_UTI,
IQ_TOTAL_DEBT_ISSUED_RE, IQ_TOTAL_DEBT_ISSUED_FIN, IQ_TOTAL_DEBT_ISSUED_BR
Total Debt Issued - (Template Specific) [2162] is a subtotal line item in the non-Standard templates with the following
components:

2163 Total Debt Repaid - (Template Specific) Excel Formula: IQ_TOTAL_DEBT_REPAID_BNK, IQ_TOTAL_DEBT_REPAID_INS, IQ_TOTAL_DEBT_REPAID_UTI,
IQ_TOTAL_DEBT_REPAID_RE, IQ_TOTAL_DEBT_REPAID_FIN, IQ_TOTAL_DEBT_REPAID_BR
Total Debt Repaid - (Template Specific) [2163] is a line item in the non-Standard templates with the following
components:

2164 Repurchase of Common Stock Excel Formula: IQ_COMMON_REP
Repurchase of Common Stock [2164] is a line item in the Standard template that represents cash used for the
repurchase of common stock
This item includes:

Purchase of treasury stock
Repurchase/redemption of common stock
Purchase of common stock for treasury and retirement
Share buyback
This item excludes:

Repurchase or redemption of preferred stock
Repurchase of common shares by subsidiaries
Issuance of common or preferred stock by the company
2165 Repurchase of Common Stock - (Template Specific) Excel Formula: IQ_COMMON_REP_BNK, IQ_COMMON_REP_INS, IQ_COMMON_REP_UTI,
IQ_COMMON_REP_RE, IQ_COMMON_REP_FIN, IQ_COMMON_REP_BR
Repurchase of Common Stock - (Template Specific) [2165] is a line item in the non-Standard templates that
represents cash spent on repurchase of the company's common stock
This item includes:

Purchase of treasury stock
Repurchase/redemption of common stock
Purchase of common stock for treasury and retirement
Share buyback
This item excludes:

Repurchase or redemption of preferred stock
Repurchase of common shares by subsidiaries
Issuance of common or preferred stock by the company
2166 Total Debt Repaid Excel Formula: IQ_TOTAL_DEBT_REPAID
Total Debt Repaid [2166] is a subtotal line item in the Standard template with the following components:

2169 Issuance of Common Stock Excel Formula: IQ_COMMON_ISSUED
Issuance of Common Stock [2169] is a line item in the Standard template with the following components:
Common Shares Issued / Bough Back - (CF - Financing Block) [2075]

Common Shares for Exercise of Stock Options [2087]
Stockholders Note Receivable [2110]
2170 Repurchase of Preferred Stock - (Template Specific) Excel Formula: IQ_PREF_REP_BNK, IQ_PREF_REP_INS, IQ_PREF_REP_UTI, IQ_PREF_REP_RE,
IQ_PREF_REP_FIN, IQ_PREF_REP_BR
Repurchase of Preferred Stock - (Template Specific) [2170] is a line item in the non-Standard templates and
represents cash used for the repurchase of preferred stock
2171 Depreciation & Amortization - CF Excel Formula: IQ_DA_SUPPL_CF
Depreciation & Amortization - CF [2171] is a line item in the Standard template with the following components:
Depreciation & Amortization [2083]

Depreciation - Disclosure in Footnotes [2143]
2172 Repurchase of Preferred Stock Excel Formula: IQ_PREF_REP
Repurchase of Preferred Stock [2171] is a line item in the Standard template and represents cash used for the
repurchase of preferred stock
2173 Net Debt Issued / Repaid - (Template Specific) Excel Formula: IQ_NET_DEBT_ISSUED_BNK, IQ_NET_DEBT_ISSUED_INS, IQ_NET_DEBT_ISSUED_UTI,
IQ_NET_DEBT_ISSUED_RE, IQ_NET_DEBT_ISSUED_FIN, IQ_NET_DEBT_ISSUED_BR
Net Debt Issued / Repaid - (Template Specific) [2173] is a supplemental line item in the non-Standard templates with

2174 Issuance of Preferred Stock - (Template Specific) Excel Formula: IQ_PREF_ISSUED_BNK, IQ_PREF_ISSUED_INS, IQ_PREF_ISSUED_UTI, IQ_PREF_ISSUED_RE,
IQ_PREF_ISSUED_FIN, IQ_PREF_ISSUED_BR
Issuance of Preferred Stock - (Template Specific) [2174] is a line item in the non-Standard templates with the following
components:
Preferred Shares for Exercise of Stock Options [2088]

Preferred Shares Issued [2195]
2175 Other Financing Activities, (Summary Subtotal) Excel Formula: IQ_OTHER_FINANCE_ACT
Other Financing Activities, (Summary Subtotal) [2175] is a summary line item in the Standard template with the
Special Dividend Paid [2041]

Other Financing Activities, Total [2050]
2176 Other Financing Activities, (Summary Subtotal) - (Template Specific) Excel Formula: IQ_OTHER_FINANCE_ACT_BNK, IQ_OTHER_FINANCE_ACT_INS,
IQ_OTHER_FINANCE_ACT_UTI, IQ_OTHER_FINANCE_ACT_RE, IQ_OTHER_FINANCE_ACT_FIN,
IQ_OTHER_FINANCE_ACT_BR
Other Financing Activities, (Summary Subtotal) - (Template Specific) [2176] is a summary line item in the non-
Standard templates with the following components:
Special Dividend Paid [2041]


Net Increase (Decrease) in Deposit Accounts - (CF) [2078]

Annuity Receipts [2068]
Annuity Payments [2065]
2177 Other Investing Activities, (Summary Subtotal) Excel Formula: IQ_OTHER_INVEST_ACT
Other Investing Activities, (Summary Subtotal) [2177] is a line item in the Standard template that includes:
Sale (Purchase) of Real Estate properties [2040]

Sale (Purchase) of Intangible assets [2029]
Investment in Marketable and Equity Securities, Total [2027]
Net (Increase)/Decrease in Loans Orig/Sold [2032]
Other Investing Activities, Total [2051]
2178 Other Investing Activities, (Summary Subtotal) - (Template Specific) Excel Formula: IQ_OTHER_INVEST_ACT_BNK, IQ_OTHER_INVEST_ACT_INS, IQ_OTHER_INVEST_ACT_UTI,
IQ_OTHER_INVEST_ACT_RE, IQ_OTHER_INVEST_ACT_FIN, IQ_OTHER_INVEST_ACT_BR
Other Investing Activities, (Summary Subtotal) - (Template Specific) [2178] is a line item in the non-Standard templates
Sale (Purchase) of Real Estate Properties [2040]

Investment in Marketable and Equity Securities, Total - (Template Specific) [2028]
Net (Increase) Decrease in Loans Originated / Sold - Investing [2032]
Deferred Charges [2079]
Other Investing Activities, Total - (Template Specific) [2048]
Real Estate Template - excluded components:

Purchase/Sale of Intangible Assets [2030]

Nuclear Fuel Expenditures [2109]
Contrib. to Nuclear Trust [2108]
2179 Other Non-Cash Items, Total Excel Formula: IQ_NON_CASH_ITEMS
Other Non-Cash Items, Total [2179] is a summary line item on the Standard template with the following components:
(Gain) Loss From Sale Of Asset [2026]

Asset Writedown & Restructuring Costs [2019]
Net (Increase)/Decrease in Loans Orig/Sold [2033]
Provision for Credit Losses [2112]
(Income) Loss On Equity Investments - (CF) [2086]
Stock-Based Compensation (CF) [2127]
Tax Benefit from Stock Options [2135]
Provision and Write-off of Bad Debts [2111]
Minority Int. in Earnings [2107]
Net Cash From Discontinued Ops. [2081]
Other Operating Activities, Total [2047]
2180 Other Operating Activities, Total (Template Specific) Excel Formula: IQ_OTHER_OPER_TOT_BNK, IQ_OTHER_OPER_TOT_INS, IQ_OTHER_OPER_TOT_UTI,
IQ_OTHER_OPER_TOT_RE, IQ_OTHER_OPER_TOT_FIN, IQ_OTHER_OPER_TOT_BR
Other Operating Activities, Total (Template Specific) [2180] is a summary line item in the non-Standard templates with
(Gain) Loss On Sale of Asset [2089]

Total Asset Writedown [2020]
Restructuring Activities [2120]
Provision for Credit Losses [2112]
(Income) Loss on Equity Invest. [2086]
Stock-Based Compensation (CF) [2127]
Tax Benefit from Stock Options [2135]
Provision and Write-off of Bad Debts [2111]
Minority Int. in Earnings [2107]
Net (Increase) Decrease in Loans Originated / Sold - Operating [2033]
Change in Trad. Asset Securities [2134]
Change in Acc. Receiv. [2067]
Sale/Securitization of Acc. Receivable [2126]
Change In Inventories [2099]
Change in Acc. Payable [2066]
Change in Unearned Rev. [2139]
Change in Inc. Taxes [2101]
Change in Def. Taxes [2084]
Change in Other Net Operating Assets [2140]
Other Operating Activities - (Template Specific) [2046]
Net Cash From Discontinued Ops. [2081]
Bank and Financial Services templates - additional components:

Gain (Loss) on Sale of Loans & Receiv. [2091]
Changes in Accrued Interest Receivable [2061]
Changes in Accrued Interest Payable [2060]

Deferred Policy Acq. Costs [2082]
Amort. Of Deferred Policy Acq. Costs [2059]
Reinsurance Recoverable [2122]
Reinsurance Payable - (CF) [2121]
Change in Insur. Reserves/Liab. [2095]
2181 Issuance of Preferred Stock Excel Formula: IQ_PREF_ISSUED
Issuance of Preferred Stock [2181] is a line item in the Standard template with the following components:
Preferred Shares for Exercise of Stock Options [2088]

Preferred Shares Issued [2195]
2182 Amortization of Goodwill and Intangible Assets - (CF) - (Template Specific) Excel Formula: IQ_GW_INTAN_AMORT_CF
Amortization of Goodwill and Intangible Assets - (CF) - (Template Specific) [2182] is a line item in the Standard
template with the following components:
Amortization of Goodwill - (CF) [2012]

Amortization of Intangible Assets - (CF) [2064]
Amortization of Goodwill - Disclosure in Footnotes [2052]
Amortization of Intangibles - Disclosure in Footnotes [2054]
2185 Total Depreciation, Depletion & Amortization - (Template Specific) Excel Formula: IQ_DA_CF_BNK, IQ_DA_CF_INS, IQ_DA_CF_UTI, IQ_DA_CF_RE, IQ_DA_CF_FIN, IQ_DA_CF_BR
Total Depreciation, Depletion & Amortization - (Template Specific) [2185] is a line item in the non-Standard templates
Depreciation, Depletion & Amortization - (Template Specific) [2002]

Amortization of Goodwill and Intangible Assets - (CF) [2016]
2206 D&A for EBITDA Excel Formula: IQ_DA_EBITDA
D&A for EBITDA [2206] is the D&A line item added back to EBIT to arrive at EBITDA and is a sum of the following
components:
Depreciation - Disclosure in Footnotes - (For D&A) [417]

Amortization of Intangibles - Disclosure in Footnotes - (For D&A) [418]
Impairment of Oil, Gas & Mineral Properties - (For D&A) [419]
Amortization of Goodwill - Disclosure in Footnotes - (For D&A) [420]
Amortization of Goodwill - (For D&A) [421]
Amortization of Intangible Assets - (For D&A) [416]
Depreciation & Amortization - (For D&A) [415]
When none of the components of D&A for EBITDA [2206] has a value in a particular period and instance, Capital IQ
will populate D&A for EBITDA [2206] by one of the following methods (sorted by priority):
a) roll up a D&A value from an earlier instance of the same period

b) use a D&A value from the current or the previous quarter adjusted for the length of the period in question
c) use the most recently available annual D&A value adjusted for the length of the period in question
d) copy the value for D&A from the Income Statement for the same instance and period
If none of these options are available the data item will have no value and EBITDA will not be calculated for the
particular period
2207 As Reported Period End, Cash Flow Excel Formula: IQ_PERIODDATE_CF
As Reported Period End, Cash Flow [2207] represents the period end date of a cash flow statement for a particular
financial period
2208 Restatement Flag, Cash Flow Excel Formula: IQ_RESTATEMENT_CF
Restatement Flag, Cash Flow [2208] represents the restatement type of a cash flow statement for a particular
instance of a financial period
3007 Account Code - Inventory Valuation Excel Formula: IQ_INV_METHOD
Account Code - Inventory Valuation [2007] is a supplemental line item in the Standard, Insurance, Utility and Real
Estate templates that represents the accounting method followed by the Company to value its inventory. Below is the
list of inventory valuation methods:
Last in First out (LIFO)

First in First out (FIFO)
Average Cost Method
Specific Identification
Not Found (If not available in the notes)
3010 Assets under Capital Lease - Accumulated Depreciation Excel Formula: IQ_ASSETS_CAP_LEASE_DEPR
Assets under Capital Lease - Accumulated Depreciation [3010] is a supplemental line item across all templates with
Assets under Capital Lease - Accum. Depr. [24197]

Assets under Capital Lease - Accum. Depr. (Supple) [24198]
3011 Assets under Capital Lease - Gross Excel Formula: IQ_ASSETS_CAP_LEASE_GROSS
Assets under Capital Lease - Gross [3011] is a supplemental line item across all templates with the following
components:
Assets under Capital Lease (Buildings) - Gross [24341]

Assets under Capital Lease (Machinery) - Gross [24343]
Assets under Capital Lease (Others) - Gross [24345]
3012 Accumulated Allowance for Doubtful Accounts Excel Formula: IQ_ALLOW_DOUBT_ACCT
Accumulated Allowance for Doubtful Accounts (Supple) [3012] is a supplemental line item across all templates that
represents the accumulated balance of allowance created by the company as per its estimate of un-collectible trade
receivables. The allowance for doubtful accounts balance will be reduced by the company from the carrying amount of
accounts receivable to show them at their net realizable value.
This item includes:

Allowance for doubtful accounts
Allowance for bad debts
Allowance for uncollectible accounts
Accumulated balance of trade receivables allowances
This item excludes:

Allowance for sales returns, discounts, impairment
Allowance on long term accounts receivables
Allowance on notes receivables
Allowance on long-term receivables
3013 Advertising Expense Excel Formula: IQ_ADVERTISING
Advertising Expense [3013] is a supplemental line item in the Standard, Real Estate, Utility and Insurance templates
Advertising Expenses [24247]

Advertising Expenses (Supple) [24249]
This item represents expenditure incurred towards advertising, marketing, promotional and publicity.
This item includes:

Advertisement expenses
Marketing expenses
Promotional expenses
Publicity expenses
Advertising and business development
Advertising and business promotion
Advertising and catalog expenses
Advertising and consumer promotion
Advertising and exhibitions
Advertising and market development
Advertising and marketing
Advertising and merchandising costs
Advertising and media costs
Advertising and product promotion
Business promotion
Marketing and business Development
Marketing and promotion
Media advertising
Publicity and promotion
Telemarketing expenses
Brand marketing expenses
This item excludes:

Selling expenses
Amount spent on discontinued business
Advertising expenses for advertisement companies
3017 Assets on Operating Lease - Accumulated Depreciation Excel Formula: IQ_ASSETS_OPER_LEASE_DEPR
Assets on Operating Lease - Accumulated Depreciation [3017] is a supplemental line item across all templates with the
Assets on Operating Lease - Accum. Depr. [24200]

Assets on Operating Lease - Accum. Depr. (Supple) [24202]
3018 Assets on Operating Lease - Gross Excel Formula: IQ_ASSETS_OPER_LEASE_GROSS
Assets on Operating Lease - Gross [3018] is a supplemental line item across all templates with the following
components:
Assets under Operating Lease (Buildings) - Gross [24347]

Assets under Operating Lease (Machinery) - Gross [24349]
Assets under Operating Lease (Others) - Gross [24351]
3021 Average Assets Excel Formula: IQ_AVG_BANK_ASSETS
Average Assets [3021] is a supplemental line item in the Banks template that represents average assets as reported
by a bank, usually as a component of a consolidated average balance sheet presentation
3022 Average Loans Excel Formula: IQ_AVG_BANK_LOANS
Average Loans [3022] is a supplemental line item in the Banks template that represents average loans as reported by
a bank, usually as a component of a consolidated average balance sheet presentation
3023 Buildings, Total Excel Formula: IQ_BUILDINGS
Buildings, Total [3023] is a supplemental line item in the Standard, Real Estate, Utility and Insurance templates with
Buildings [24204]
Buildings (Supple) [24206]
3027 Current Domestic Taxes Excel Formula: IQ_CURR_DOMESTIC_TAXES
Current Domestic Taxes [3027] represents the current amount of income taxes payable by the company in its country
of domicile
3028 Cash Interest Paid Excel Formula: IQ_CASH_INTEREST
Cash Interest Paid [3028] is a supplemental line item across all templates and represents cash used for interest
payments. This line item is usually reported in the supplemental section of the cash flow statement
This item includes:

Cash paid during the year for interest
Total interest paid
This item excludes:

(Decrease) increase in accrued interest payable
Interest received
3030 Current Foreign Taxes Excel Formula: IQ_CURR_FOREIGN_TAXES
Current Foreign Taxes [3030] represents the current amount of income taxes payable by the company to countries
other than its country of domicile
3032 Interest Capitalized Excel Formula: IQ_CAPITALIZED_INTEREST
Interest Capitalized [3032] is a supplemental line item in the Standard, Utility, Real Estate and Insurance templates
that represents the amount of interest capitalized during the period
This item includes:

Interest capitalized during the period
For utility companies, allowance for borrowed funds used during construction
This item excludes:

Amortization of interest capitalized during the previous years
Accumulated capitalized interest shown as an asset
For utility companies, allowance for equity funds used during the period
3053 Cash Income Tax Paid (Refund) Excel Formula: IQ_CASH_TAXES
Cash Income Tax Paid (Refund) [3053] is a supplemental line item across all templates that represents cash used for
income tax payments or cash received from income tax refunds. This line item is usually reported in the supplemental
section of the cash flow statement
This item includes:

Cash paid during the year for income tax
Income tax, net of refund
Cash paid (received) for income tax
This item excludes:

Payment for taxes other than income tax
Tax benefit from exercise of stock options
Increase (decrease) in income tax payable
3054 Deferred Domestic Taxes Excel Formula: IQ_DEFERRED_DOMESTIC_TAXES
Deferred Domestic Taxes [3054] represents the deferred amount of domestic income taxes payable by the company to
its country of domicile
3055 Deferred Foreign Taxes Excel Formula: IQ_DEFERRED_FOREIGN_TAXES
Deferred Foreign Taxes [3055] represents the deferred amount of income taxes payable by the company to countries
other than its country of domicile
3058 Dividend Per Share Excel Formula: IQ_DIV_SHARE
Dividend Per Share [3058] represents gross dividend per common share declared in the form of cash.
This item Includes:

Any cash dividends declared on various classes of common stock (i.e., Class A, Class B) that is being listed
This item excludes:

Special dividend
Liquidation distributions
Preferred stock dividends
Stock dividends
Spin off dividends
Extraordinary return of capital
Extraordinary capital gains distributions
Cash dividends paid in lieu of fractional shares
Minority shareholders distributions
Note:
1. This item is fully adjusted for all subsequent stock splits and stock dividends.
2. We consider the declaration date to determine the reporting period in which the dividend is included. In cases where
dividends are normally declared quarterly but the two declarations fall within the same quarter, then only one dividend
declaration is considered, which is related to the reporting quarter
3063 Equity Method Investments, Total Excel Formula: IQ_EQUITY_METHOD
Equity Method Investments, Total [3063] is a supplemental line item across all templates with the following
components:

Equity Method Investments (Supple) [24241]
This item includes:

Investments accounted for by the equity method
Investments in joint ventures, partnerships and associated companies where the investing company exercises
significant control over the affairs of the investee company
This item excludes:

Investments accounted at cost
Investments accounted for using methods other than the equity method
Short term equity method investments
3064 Basic EPS - Continuing Operations Excel Formula: IQ_BASIC_EPS_EXCL
Basic EPS - Continuing Operations [3064] is a line item across all templates calculated using the following formula:
Net Income to Common Excl. Extra Items [379] / Basic Weighted Average Shares Outstanding [3217]
Note:
3070 Excise Taxes Included in Sales, Total Excel Formula: IQ_EXCISE_TAXES_INCL_SALES
Excise Taxes Included in Sales, Total [3070] represents excise tax amounts implicitly included in the revenues
numbers disclosed by the company. It has the following components:
Excise Taxes Included in Sales (Revenue Breakup) [24309]

Excise Taxes Included in Sales (Supple) [24311]
This item includes:

Excise taxes
Excise duty
Federal excise tax
Excise tax on tobacco products and alcoholic beverages
Duty
Consumer excise taxes
3074 Funds From Operations Excel Formula: IQ_FFO
Funds From Operations [3074] is a supplemental line item in the Real Estate template that represents funds from
operations for REITs. Capital IQ only presents values for FFO reported by REITs in their filings as per NAREIT's
definition of FFO and does not calculate FFO values
This item includes:

Funds from operations of all segments
Funds from operations available to shareholders
3075 Inventories - Finished Goods, Total Excel Formula: IQ_FINISHED_INV
Inventories - Finished Goods, Total [3075] represents the portion of a company's Inventory that is finished or
completed and is ready for sale. It has the following components:

Inventories - Finished Goods (Supple) [24234]
This item includes:

Finished goods
Goods in stores
Goods exported
Goods in transit
Demonstration inventory
Time-share interest held for sale
Inventories of food, beverages and supplies for restaurants
Any allowance deductible from finished goods
This item excludes:

Raw materials
Consumables
In progress/ process
Other inventory
LIFO reserve
3085 Full Time Employees Excel Formula: IQ_FULL_TIME
Full Time Employees [3085] represents the number of people employed on a full time basis by the company. This item
excludes part-time employees
3098 Land - (BS) Excel Formula: IQ_LAND
Land - (BS) [3101] represents the carrying value of all freehold and leasehold land owned by the company. It does not
include buildings or equipment that do not occur naturally. If land is purchased, this account includes the purchase
price and costs incurred to get the land in condition for its intended use such as legal fees, title fees, surveying costs,
appraisal and negotiation charges, site preparation and excavation costs (clearing, filling, and leveling) and similar
costs. If land is purchased as a building site, demolition costs to remove existing buildings are added to the cost of the
land. Land purchased for resale is accounted for as inventory. If land is acquired by donation, the account reflects its
fair market value at the time of donation. Land is not depreciated. Land improvements represent permanent
improvements, other than buildings, that add value to land. Examples include fences, gates, retaining walls, pedestrian
bridges, sidewalks, paved paths, parking lots, lighting, irrigation systems, septic systems, swimming pools, fountains,
signage, kiosks, and landscaping
This item has the following components:
Land [24208]
Land (Supple) [24210]
3101 Interest on Long-Term Debt Excel Formula: IQ_INT_EXP_LTD
Interest on Long Term Debt [3101] is a supplemental line item in the Standard, Real Estate, Utility, and Insurance
templates that represents the interest on all long-term debt charged to the income statement
This item includes:

Interest on debentures
Interest on capital notes
Interest on trust preferred securities
Interest on bonds and notes
Interest on capital leases
Interest on Federal Home Loan Advances (banks)
Interest on current portion of long-term debt
This item excludes:

Interest on debt amounts of mixed short-term and long-term nature
Financing costs other than interest such as amortization of debt issuance costs
3102 LIFO Reserve, Total Excel Formula: IQ_LIFOR
LIFO Reserve, Total [3102] is a supplemental line item in the Standard, Real Estate, Utility, and Insurance templates
that represents the difference between the cost at which inventory is accounted for in the books and the FIFO (First-In-
First-Out) cost or the Replacement cost of such inventory. LIFO Reserve may be positive or negative depending upon
the costs at which inventory is carried on the books and the market replacement cost or FIFO cost of it. If FIFO or
replacement cost is higher than the book value then LIFO Reserve will be positive. In the vice-versa case LIFO
Reserve will be negative.

LIFO Reserve (Supple) [24222]
3114 Machinery, Total Excel Formula: IQ_MACHINERY
Machinery, Total [3114] represents tangible property of a permanent nature (other than land, buildings, and
improvements to land or buildings) used in the company operations. Machinery has a useful life of two or more years
and is a standalone item not permanently attached to or integrated into a building or structure. Property is depreciated
over its useful life by using an appropriate method of depreciation. This item is a gross value, not net of depreciation
This item includes:

Machinery
Furniture and fixtures
Vehicles
Equipment
Air-conditioning and heating plant
Electronic and electrical devices
This item excludes:

Machinery under capital/finance lease
Machinery under operating lease
Machinery [24212]
Machinery (Supple) [24214]
3116 Maintenance & Repair Expenses, Total Excel Formula: IQ_MAINT_REPAIR
Maintenance & Repair Expenses, Total [3116] is a supplemental line item in Standard, Utility and Real Estate
templates that represents expenses incurred towards repairs and maintenance of plant and equipment

Maintenance & Repair Expenses (Supple) [24253]
3118 Net Income as per SFAS 123 Excel Formula: IQ_NI_SFAS
Net Income as per SFAS 123 [3118] is a supplemental line item across all templates that represents a proforma net
income value disclosed as per SFAS 123R. It is a metric disclosed by some companies prior to their adoption of SFAS
123R in order to account for stock based compensation as an operating expense
3120 Number Of Offices Excel Formula: IQ_NUM_BRANCHES
Number Of Offices [3120] is a supplemental line item in the Banks template that represents the number of bank offices
or branches
3124 Non Utility Revenues Excel Formula: IQ_NONUTIL_REV
Non Utility Revenues [3124] is a supplemental line item in the Utility template that represents revenues generated by
utilities and/or its subsidiaries from operations other than generation and distribution of power, gas, water, etc
This item includes:

Non-regulated Revenues
Non-utility Revenues
Other Revenues
Investment Income
This item excludes:

Regulated revenues
Utility revenues
3125 Order Backlog Excel Formula: IQ_ORDER_BACKLOG
Order Backlog [3125] is a supplemental line item in the Standard template that represents the sales value of all
pending orders (backlog) or unfulfilled orders the company is due to deliver the next period.
This item includes:

Back log revenues
Unshipped orders
Orders to be delivered
Unfinished orders
This item excludes:

Volume of goods
3166 Part Time Employees Excel Formula: IQ_PART_TIME
Part Time Employees [3166] represents the number of people employed by the company on a part-time basis
This item includes:

Part-time employees
Subsidiary part-time employees
This item excludes:

Full time employees
Full time equivalent employees
Temporary employees
Contract employees
Joint Venture employees
3168 Research And Development Expense From Footnotes Excel Formula: IQ_RD_EXP_FN
Research And Development Expense From Footnotes [3168] is a supplemental line item in the Standard, Utility, Real
Estate and Insurance templates that represents gross amount spent on research and development during the year
before deducting any reimbursements and inclusive of stock based compensation apportioned to Research and
Development. This line item only includes values that are not a component of the income statement and cannot be tied
to any other component of the income statement
This item Includes:

Engineering expenses
Product development expenses
This item excludes:

Capitalized R&D expenses
Amount spent on discontinued business
3169 Utility Revenues Excel Formula: IQ_UTIL_REV
Utility Revenues [3169] is a supplemental line item in the Utility template that represents revenues generated by Utility
Companies and/or its subsidiaries through regulated business such as the generation or distribution of power, water,
gas, electricity, etc.
This item includes:

Regulated revenues
Utility revenues
This item excludes:

Non-regulated revenues
Non-utility revenues
Other revenues
Investment income
3170 Net Rental Expense, Total Excel Formula: IQ_NET_RENTAL_EXP_FN
Net Rental Expense, Total [3170] is a supplemental line item in the Standard, Utility, Real Estate and Insurance
templates that represents rental expenses incurred during the period covered by the financial statements on properties
leased under operating leases.
When values are directly reported by the company this item has the following components:

Net Rental Expense (Supple) [24263]
When values are not directly reported by the company this item will have the following components (if reported):
Minimum Rental Expenses, Total [20769]

Contingent Rentals, Total [20281]
Other Rental Expense, Total [24518]
- Sublease Income - Part of Rental Expenses, Total [21176]
3171 Inventories - Raw Materials, Total Excel Formula: IQ_RAW_INV
Inventories - Raw Materials, Total [3171] is a supplemental line item in the Standard, Utility, Real Estate and
Insurance templates that represents the portion of a company's inventory held for use or consumption in the process of
manufacturing or production

This item includes:

Raw materials
Consumables or Consumable Stores
Parts and sub-assemblies
In-transit materials
Packing material
Fuel, oil or gas (Depending on the nature of business)
Any allowance particularly deductible from Raw materials
This item excludes:

Goods in stores
Spare parts
Goods exported
Tools, moulds etc
In progress / process
LIFO reserve
Finished Goods
Other inventory
3217 Basic Weighted Average Shares Outstanding Excel Formula: IQ_BASIC_WEIGHT
Basic Weighted Average Shares Outstanding [3217] is a line item across all templates and represents the number of
basic weighted average shares outstanding during the period (used by the reporting company as denominator in
calculating Basic earnings per share/ADR equivalent).
When not disclosed directly by the reporting company, Basic Weighted Average Shares Outstanding [3217] is
calculated using one of the following formulas or mapped from one of the following reported items depending on data
availability in the particular period:
Net Income to Common Incl Extra Items [16] / Net EPS - Basic (As Reported)
Diluted Weighted Average Shares Outstanding [342]
(Net Income to Common Incl Extra Items [16] - Earnings Of Discontinued Operations [40] - Extraordinary Item &
Accounting Change [42]) / Basic EPS - Continuing Operations [3064]
Earnings Of Discontinued Operations [40] / Basic EPS - Discontinued Operations [3065]
Extraordinary Income (Loss) [140] / Basic EPS - Extraordinary Items [146]
Cumulative Effect of Accounting Change [115] / Basic EPS - Accounting Change [145]
Extraordinary Item & Accounting Change [42] / Basic EPS - Extraordinary Items & Accounting Change [45]
Net Income to Common Incl Extra Items [16] / Net EPS - Basic [9]
For all calculated periods where reported Basic WASO values are not available, Capital IQ calculates a weighted
average count based on reported values for the component periods. For example, our LTM share count is calculated
using the following formula:
(12 * Annual WASO + Number of Months YTD * (WASO (YTD) - WASO (Prior YTD)) / 12
Note:
3219 Inventories - Work In Process, Total Excel Formula: IQ_WIP_INV
Inventories - Work In Process, Total [3219] is a supplemental line item in the Standard, Utility, Real Estate and
Insurance templates that represents the portion of a company's inventory pending in a manufacturing process or
modification

Inventories - Work In Process (Supple) [24230]
This item includes:

Work-in- progress
Semi finished or in-process goods
Costs in excess of billings on incomplete contracts
Unbilled contract costs of work uncertified portions in long-term contracts
Any allowance particularly deductible from Work-in-progress
This item excludes:

Unbilled contract costs of work certified portions in long-term contracts
Raw materials
Finished goods
Other inventory
LIFO reserve
3522 Diluted Net Income Excel Formula: IQ_DILUT_NI
Diluted Net Income [3522] represents NI to Common Excl. Extra Items [379] adjusted for the effects of potentially
dilutive securities such as options, warrants, convertible debt, and convertible preferred stock that do not have
economic rights to profit distribution but may do so in the future by virtue of their option or conversion rights.
In some cases Diluted Net Income is directly reported as the numerator in Diluted EPS calculations. In the cases
where it is not, Capital IQ calculates Diluted Net Income using one of the following formulas:
Diluted EPS - Continuing Operations [142] * Diluted Weighted Average Shares Outstanding [342]
Diluted Earnings Per Share - Total [3524] * Diluted Weighted Avg. Shares Outstanding [342] - Earnings Of
Discontinued Operations [40] - Extraordinary Item & Accounting Change [42]
Earnings From Continuing Operations [7] - Preferred Dividend and Other Adjustments [97]
4005 ADR ratio Excel Formula: IQ_SHARES_PER_DR
ADR Ratio [4005] represents the number of company's common equity shares equivalent to one American Depository
Receipt
4017 Beta Excel Formula: IQ_BETA_5YR
Beta [4017] is a measurement of the sensitivity of a company's stock price to the overall fluctuation of a given
benchmark index. Capital IQ's betas are levered, unadjusted and derived from a least squares regression analysis
using stock and benchmark index returns based on a monthly or weekly frequency. Beta [4017] is calculated using 60
monthly returns (each as of month end) but if the company's trading history is too short to provide such a sample,
fewer than 60 but not fewer than 24 monthly returns are used to run the regression.
Capital IQ uses four different benchmark indices to better estimate a stock's volatility against a respective market: the
S&P 500 for all US stocks, the S&P/TSX index for all Canadian Stocks, and the MSCI EAFE (Developed Markets) and
MSCI Emerging Markets for all other international stocks.
The MSCI EAFE (Developed Markets) index includes equities from the following countries: Japan, UK, France,
Switzerland, Germany, Australia, Italy, Spain, Netherlands, Sweden, Hong Kong, Finland, Belgium, Singapore,
Denmark, Ireland, Norway, Greece, Austria, Portugal, New Zealand.
4020 Book Value / Share Excel Formula: IQ_BV_SHARE
Book Value / Share [4020] is a ratio across all templates calculated using the following formula:
Total Common Equity [1006] / Total Common Shares Outstanding [1070]
4051 EBITDA Excel Formula: IQ_EBITDA
EBITDA [4051] is the headline EBITDA number in Capital IQ. It is a line item in the Standard, Real Estate, Insurance
and Utility templates with the following components:
EBIT [400]
D&A for EBITDA [2206]
4156 Tangible Book Value Per Share Excel Formula: IQ_TBV_SHARE
Tangible Book Value Per Share [4156] is a ratio across all templates calculated using the following formula:
Tangible Book Value [1310] / Total Common Shares Outstanding [1070]
4165 Working Capital Excel Formula: IQ_WORKING_CAP
Working Capital [4165] is a supplemental line item in the Standard, Real Estate, Insurance and Utility templates with

- Total Current Liabilities [1009]
4169 Dividend Per Share Indicated Annual Excel Formula: IQ_ANNUALIZED_DIVIDEND
Dividend Per Share Indicated Annual [4169] represents projected annual cash dividends per share. It is a forward
looking number and is calculated by multiplying the latest dividend paid per share by the number of times it is paid per
year. This item is updated whenever a new dividend is announced or recorded. In the cases where dividends amounts
are not consistent across periods, e.g. semi-annual dividend amounts differ on a consistent basis from annual dividend
amounts, Dividend Per Share Indicated Annual [4169] represents the dividend amount paid out over the last 12
months
4170 Float (%) Excel Formula: IQ_FLOAT_PERCENT
Float (%) [4170] represents the percentage of common shares outstanding that are freely available for public trading.
Float (%) [4170] excludes holdings of insiders, such as officers and directors, and strategic 5% shareholders, such as
private equity or venture capital investors.
Shares held by insiders data is mainly coming from annual reports and proxy statements. These are DEF14A or 10-Ks
in the US and annual reports" outside the US. These documents are annual, so by its nature, the predominant chunk
of insider ownership is going to be updated annually. Insiders can also file notifications (13D/G in US, international
notifications like exchange announcements elsewhere). These typically need to be filed when an entity crosses a
certain percentage of ownership, usually 5%.
Strategic 5% shareholders: If a principal investing firm, typically a private equity or a venture capital firm, owns more
than 5% of a company, it will be considered a strategic shareholder. On the other hand mutual fund managers can
freely trade out of any position and their holdings are therefore not excluded from the float share count
Other strategic holders include:

5% owners who are individuals but not officers or directors of a company.
Corporations (ex. Time Warner's investment in TiVo)
Company controlled foundations (ex. Lilly Endowment Inc's investment in Eli Lilly)
ESOP plans
Direct Government control or investment
This item excludes:

Ownership data disclosed in Form 4 (Insider transactions)
4173 Total Debt Excel Formula: IQ_TOTAL_DEBT
Total Debt [4173] is a supplemental line item across all templates with the following components:
Standard template:
Current Portion of Long-Term Debt [1297]
Current Portion of Cap. Leases [1090]
Finance Div. Debt Current [1030]
Finance Div. Debt Non-Curr. [1035]
Banks template:
Current Portion of Long-Term Debt - (Bank Template) [1024]
Curr. Port. of Cap. Leases [1090]
Federal Home Loan Bank Debt - LT [1165]
Trust Pref. Securities [1071]
All other templates:

Curr. Port. of LT Debt [1023]
Note: For companies without debt obligations on the Balance Sheet, Capital IQ inserts a value of 0 instead of NULL or
NA for Total Debt [4173]
4174 TEV less Market Cap TEV less Market Cap [4174] is a data item in the Standard, Utility and Real Estate templates that represents the
balance sheet components of Total Enterprise Value. It has the following components:
Net Debt [4364]

Minority Interest, Total (Incl. Fin. Div) [1312]
4175 Total Capital - (Ratio) Excel Formula: IQ_TOTAL_CAP
Total Capital - (Ratio) [4175] is a supplemental line item across all template with the following components:

Total Debt [4173]
Minority Interest, Total (Incl. Fin. Div) [1312]
4364 Net Debt Excel Formula: IQ_NET_DEBT
Net Debt [4364] is a supplemental line item across all templates with the following components:
Total Debt [4173]

- Total Cash & Short-term Investments [1002]
Insurance template:
Total Debt [4173]
- Cash and Equivalents [1096]
Note: Capital IQ considers short term investments of insurance companies to be operating rather than financial assets,
hence the formula for Net Debt [4364] for companies in the Insurance template
4371 Total Employees - (Ratio) Excel Formula: IQ_TOTAL_EMPLOYEES
Total Employees - (Ratio) [4371] is a supplemental line item across all templates with the following components:
Full Time Employees [3085]

Part Time Employees [3166] * 0.5
In the absence of information on full-time employees at period end Capital IQ uses Avg Employees [24673] as a proxy
for Full Time Employees [3085]
4376 Effective Tax Rate - (Ratio) Excel Formula: IQ_EFFECT_TAX_RATE
Effective Tax Rate - (Ratio) [4376] is a supplemental line item across all templates calculated using the following
formula:
Income Tax Expense [75] / EBT, Inc. Unusual Items [139]
Note: Capital IQ assigns an NM value to the ratio in the cases where either the numerator or the denominator is
negative
4377 Payout Ratio Excel Formula: IQ_PAYOUT_RATIO
Payout Ratio [4377] is a supplemental line item across all templates calculated using the following formula:
Common & Preferred Stock Dividends Paid [2022] / Net Income - (IS) [15]
4378 Normalized Net Income Excel Formula: IQ_NI_NORM
Normalized Net Income [4378] is a supplemental line item across all templates calculated using the following formula:
EBT, Excl. Unusual Items [4] * (1 - Statutory Tax Rate)
Note: Capital IQ assumes statutory tax rate of 37.5% for all companies
4379 Normalized Basic EPS Excel Formula: IQ_EPS_NORM
Normalized Net Income [4378] / Basic Weighted Average Shares Outstanding [3217]
Notes:
4380 Normalized Diluted EPS Excel Formula: IQ_DILUT_EPS_NORM
Normalized Net Income [4378] / Diluted Weighted Average Shares Outstanding [342]
Notes:
4381 Cash Per Share - (Ratio) Excel Formula: IQ_CASH_SHARE
Cash Per Share - (Ratio) [4381] is a supplemental line item across all templates calculated using the following formula:
Cash And Equivalents [1096] / Total Common Shares Outstanding [1070]
4382 Revenue Per Share Excel Formula: IQ_TOTAL_REV_SHARE
Revenue Per Share [4382] is a supplemental line item across all templates calculated using the following formula:
Total Revenues [28] / Basic Weighted Average Shares Outstanding [3217]

4421 Change In Net Working Capital Excel Formula: IQ_CHANGE_NET_WORKING_CAPITAL
Change In Net Working Capital [4421] is a supplemental line item in the Standard, Insurance, Utility and Real Estate
Net Working Capital [1311] (t)

- Net Working Capital [1311] (t-1)
Note: Depending on the type of the financial period ending on (t), (t-1) may reflect the period end date of the previous
quarter, the previous fiscal year, or the period end date immediately preceding a year-to-date period ending on (t)
4422 Levered Free Cash Flow Excel Formula: IQ_LEVERED_FCF
Levered Free Cash Flow [4422] is a supplemental line item in the Standard, Insurance, Utility and Real Estate
EBIT [400]
- Interest Expense, Total [82]) * (1 - Tax Statutory Rate)
Depreciation & Amortization, Total - CF [2160]
Sale (Purchase) of Intangible Assets [2029]
- Change In Net Working Capital [4421]
Notes:
1. Capital IQ assumes statutory tax rate of 37.5% for all companies
2. All components of Levered Free Cash Flow [4422] are stored and used as inputs with a positive sign indicating profit
or a cash inflow and with a negative sign to indicate a loss or a cash outflow
4423 Unlevered Free Cash Flow Excel Formula: IQ_UNLEVERED_FCF
Unlevered Free Cash Flow [4423] is a supplemental line item in the Standard, Insurance, Utility and Real Estate
EBIT [400]
Depreciation & Amortization, Total - CF [2160]
Sale (Purchase) of Intangible Assets [2029]
- Change In Net Working Capital [4421]
Note: All components of Unlevered Free Cash Flow [4423] are stored and used as inputs with a positive sign indicating
profit or a cash inflow and with a negative sign to indicate a loss or a cash outflow
4438 TEV Less Market Cap - (Insurance) TEV Less Market Cap - (Insurance) [4438] is a data item in the Insurance template that represents the balance sheet
components of Total Enterprise Value. It has the following components:
Net Debt [4364]

Total Minority Interest [1312]
4439 Beta - 1 Year Excel Formula: IQ_BETA_1YR
Beta - 1 Year [4439] is a measurement of the sensitivity of a company's stock price to the overall fluctuation of a given
using stock and benchmark index returns based on a monthly or weekly frequency. Beta - 1 Year [4439] is calculated
using 52 weekly returns (each as of Friday).
4440 Beta - 2 Year Excel Formula: IQ_BETA_2YR
Beta - 2 year [4440] is a measurement of the sensitivity of a company's stock price to the overall fluctuation of a given
using stock and benchmark index returns based on a monthly or weekly frequency. Beta - 2 year [4440] is calculated
using 104 weekly returns (each as of Friday).
4441 Number of Days in a Period Excel Formula: IQ_NUMBER_DAYS
Number of Days in a Period [4441] is a data item that represents the number of calendar days in the respective
financial period. It has the following components:
As Reported Period End, Income Statement [407] (t)

- As Reported Period End, Income Statement [407] (t-1)
5001 Auditor Name Excel Formula: IQ_AUDITOR_NAME
Auditor Name [5001] represents the name of the independent auditor used by the company to certify its public filings
for a particular financial period
5002 Auditor Opinion Excel Formula: IQ_AUDITOR_OPINION
Auditor Opinion [5002] represents the opinion given in an auditor report
Opinion Type:
Unqualified opinion
Qualified opinion
Disclaimer opinion
Unqualified with additional language
Adverse opinion
Qualified with going concern
Unqualified with going concern
20285 Common Stock Dividend Excel Formula: IQ_COMMON_DIV
Common Stock Dividend [20285] is a supplemental line item across all templates that represents the total amount of
common stock dividend declared during the reporting period.
20393 Deposits at Interest - Cash Excel Formula: IQ_INTEREST_CASH_DEPOSITS
Deposits at Interest - Cash [20393] is a supplemental line item in the Banks template that represents interest bearing
time deposits. On the balance sheet these amounts are also tagged as Cash and Equivalents [1096]
20490 Film Contract & Broadcasting Rights - Long-Term, Total Excel Formula: IQ_FILM_RIGHTS
Film Contract & Broadcasting Rights - Long-Term, Total [20490] is a line item in the Standard template that represents
non-current costs for film contracts and costs incurred in the acquisition of program material licenses for broadcasting.
It has the following components:
Film Contract & Broadcasting Rights - Long-Term [24243]

Film Contract & Broadcasting Rights - Long-Term (Supple) [24245]
This item includes:

Film rights
Broadcast rights
Program and barter rights
This item excludes:

Film costs
Motion pictures and other production costs
Programming costs
Television and theatrical products
20541 Federal Funds Sold Excel Formula: IQ_FEDFUNDS_SOLD
Federal Funds Sold [20541] is a supplemental line item in the Banks template. Federal funds are unsecured advances
of immediately available funds from excess balances in reserve accounts held at Federal Reserve banks. Technically
federal funds are not borrowings but purchases of bank reserves. A bank advancing fed funds sells excess reserves
and a bank receiving fed funds buys reserves from the selling bank. Although most fed funds sales are made on an
overnight basis, some are negotiated for much longer periods as term federal funds. On the balance sheet federal
funds sold are treated by Capital IQ as Cash and Equivalents [1096] but it is collected and presented as Federal Funds
Sold on a no-tie supplemental basis as well.
20776 Marketing Expenses Excel Formula: IQ_MARKETING
Marketing Expenses [20776] is a supplemental line item in the Standard, Insurance, Real Estate and Utility templates
that represents marketing expenses. It has the following components:
Marketing Expenses [24255]

Marketing Expenses (Supple) [24257]
This item includes:

Salesmen's salaries and commissions
Salesmen's travel expense
Advertising expenses
E-mail campaigns
Public relations expenditures
Incentives
Sale campaigns
Sponsorships
Marketing consultancy fees
Marketing expenses
Marketing and advertising
Market development
Marketing and business development
Business development and promotion
Marketing and promotion
Telemarketing expenses
Brand marketing expenses
20778 Number of ADR Holders Excel Formula: IQ_NUMBER_ADRHOLDERS
Number of ADR Holders [20778] represents the number of ADR holders as reported by the company
20786 Number of Common Shareholders Number of Common Shareholders [20786] represents number of common shareholders as reported by the company in
the case of a single class of common stock
20787 Number of Common Shareholders - Class A Shares Number of Common Shareholders - Class A Shares [20787] represents number of holders of identified Class A
common stock as reported by the company in the case of a multiple classes of common stock
20788 Number of Common Shareholders - Class B Shares Number of Common Shareholders - Class B Shares [20788] represents number of holders of classes of common stock
other than A as reported by the company in the case of a multiple classes of common stock
21561 Selling and Marketing Expenses Excel Formula: IQ_SALES_MARKETING
Selling and Marketing Expenses [21561] is a supplemental line item in the Standard, Insurance, Real Estate and Utility
Advertising Expense [24247]

Marketing Expense [24255]
Stock-Based Compensation Marketing [23516]
This item also includes all items that cannot be broken down separately into Advertising Expense [24247] and
Marketing Expense [24255]:
Sales and marketing expenses
Marketing, selling and distribution expenses, etc
21562 General and Administrative Expenses Excel Formula: IQ_GA_EXP
General and Administrative Expenses [21562] is a supplemental line item in the Standard, Insurance, Real Estate and
Utility templates
This item includes:

General and administrative expenses
Audit expense
Legal and professional expense
Directors' fees expenses
Printing and stationery expenses
Headquarters expenses
Postage and supplies
Telecommunication expenses
Corporate expenses
Professional fees
Consulting fees
Stock-Based Compensation G&A [23517]
21671 Debt Equivalent Oper. Leases Excel Formula: IQ_DEBT_EQUIV_OPER_LEASE
Debt Equivalent Oper. Leases [21671] is a supplemental line item in the Standard, Insurance, Real Estate and Utility
templates that represents the amount of additional capital leases on the company's balance sheet if all operating
leases were capitalized. This item is calculated using the following formula:
Net Rental Expense, Total [3170] * 8
21672 Imputed Operating Lease Interest Expense Excel Formula: IQ_IMPUT_OPER_LEASE_INT_EXP
Imputed Operating Lease Interest Expense [21672] is a supplemental line item in the Standard, Insurance, Real Estate
and Utility templates that represents the imputed amount of interest expense a company would be paying if it
capitalized its operating leases. This item is calculated using the following formula:
Cost of Borrowings (Calculated - Non Banks) [21681] * Debt Equivalent Oper. Leases [21671]
21673 Imputed Operating Lease Depreciation Excel Formula: IQ_IMPUT_OPER_LEASE_DEPR
Imputed Operating Lease Depreciation [21673] is a supplemental line item in the Standard, Insurance, Real Estate and
Utility templates that represents an imputed depreciation charge if operating leases are capitalized. This item has the
Net Rental Expense, Total [3170]

- Imputed Operating Lease Interest Expense [21672]
21674 EBITDAR Excel Formula: IQ_EBITDAR
EBITDAR [21674] is a supplemental line item in the Standard, Insurance, Real Estate and Utility templates with the
EBITDA [4051]
Net Rental Expense, Total [3170]
Note: EBITDAR [21674] is not available in calculated periods such as LTM or calculated Q4
21675 EBIT (Incl. Equity Inc. from Affiliates) Excel Formula: IQ_TR_TARGET_EBIT_EQ_INC, IQ_EBIT_EQ_INC, IQ_EBIT_EQ_INC, IQ_EBIT_EQ_INC
EBIT (Incl. Equity Inc. from Affiliates) [21675] is a supplemental line item in the Standard, Insurance, Real Estate and
Utility templates with the following components:
EBIT [400] + Income / (Loss) from Affiliates [47]
This flavor of EBIT represents EBIT including gain or loss from Equity Method Investments, Total [3063]. It is used by
Capital IQ in the calculation of TEV/EBIT [100062] multiples in order to account for Equity Method Investments, Total
[3063] as a component of TEV [100060]
21676 EBITA (Incl. Equity Inc. from Affiliates) Excel Formula: IQ_EBITA_EQ_INC
EBITA (Incl. Equity Inc. from Affiliates) [21676] is a supplemental line item in the Standard, Insurance, Real Estate and
EBIT (Incl. Equity Inc. from Affiliates) [21675]

This flavor of EBITA represents EBITA including gain or loss from Equity Method Investments, Total [3063]
21677 EBITDA (Incl. Equity Inc. from Affiliates) Excel Formula: IQ_EBITDA_EQ_INC
EBITDA (Incl. Equity Inc. from Affiliates) [21677] is a supplemental line item in the Standard, Insurance, Real Estate
EBIT (Incl. Equity Inc. from Affiliates) [21675]

D&A for EBITDA [2206]
This flavor of EBITDA represents EBITDA including gain or loss from Equity Method Investments, Total [3063]. It is
used by Capital IQ in the calculation of TEV/EBITDA [100063] multiples in order to account for Equity Method
Investments, Total [3063] as a component of TEV [100060]
21678 Non-Cash Pension Expense Excel Formula: IQ_NONCASH_PENSION_EXP
Non-Cash Pension Expense [21678] is a supplemental line item across templates that represents the non-cash
component of a company's defined benefit pension plan net periodic cost. It has the following components:
Pension Expense - Defined Benefit [3141

- Pension Plan - Service cost [3160]
21679 Debt Equivalent of Unfunded Proj. Benefit Obligation Excel Formula: IQ_DEBT_EQUIV_NET_PBO
Debt Equivalent of Unfunded Proj. Benefit Obligation [21679] is a supplemental line item across all templates that
represents the pre-tax debt equivalent of unfunded pension plans. The data item has the following components:
Vested and Non-Vested Pension related Projected Benefit Obligation [3214]

- Total Pension Assets [3201]
21680 Financial Statement Accounting Standard - (IS) Excel Formula: IQ_GAAP_IS
Financial Statement Accounting Standard - (IS) [21680] represents the financial accounting standard in which the
income statement financials were reported for a particular instance and period.
21681 Cost of Borrowings (Calculated - Non Banks) Excel Formula: IQ_COST_BORROWING
Cost of Borrowings (Calculated - Non Banks) [21681] is a supplemental line item in the Standard, Insurance, Real
Estate and Utility templates that provides an estimate for the company's cost of borrowing based on the interest
expense charged and the average debt balance over a particular period. This line item is calculated using the following
formula:
Interest Expense (incl. Cap. Interest) [21861] / ((Total Debt (excl. Fin. Div. Debt) [21860] (t) + Total Debt (excl. Fin. Div.
Debt) [21860] (t-1)) / 2)
21860 Total Debt (excl. Fin. Div. Debt) Excel Formula: IQ_TOTAL_DEBT_EXCL_FIN
Total Debt (excl. Fin. Div. Debt) [21860] is a line item across all templates with the following components:
Standard template:
Current Portion of Long-Term Debt [1297]
Current Portion of Cap. Leases [1090]
Banks template:
Current Portion of Long-Term Debt - (Bank Template) [1024]
Federal Home Loan Bank Debt - LT [1165]
All other templates:

Curr. Port. of LT Debt [1023]
21861 Interest Expense (incl. Cap. Interest) Excel Formula: IQ_INT_EXP_INCL_CAP
Interest Expense (incl. Cap. Interest) [21861] is a supplemental line item in the Standard, Insurance, Real Estate and
Interest Capitalized [3032]

Interest Expense, Total [82]
Note: Interest Expense, Total [82] is stored as a negative value while Interest Capitalized [3032] is stored as a positive
value
22248 Total Revenues - U.S. GAAP Adj. Excel Formula: IQ_US_GAAP_TOTAL_REV_ADJ
When a company does not present its financial statements in accordance with U.S. GAAP but is listed in the U.S. or
prefers to address U.S. investors for any reasons, they present U.S. GAAP reconciliation statements that translate
local GAAP statements into U.S. GAAP
22249 Cost Of Revenues - U.S. GAAP Adj. Excel Formula: IQ_US_GAAP_COST_REV_ADJ
22250 SG&A Expenses - U.S. GAAP Adj. Excel Formula: IQ_US_GAAP_SGA_ADJ
22251 R&D Expenses - U.S. GAAP Adj. Excel Formula: IQ_US_GAAP_RD_ADJ
22252 Other Operating Exp. - U.S. GAAP Adj. Excel Formula: IQ_US_GAAP_OTHER_OPER_ADJ
22253 Other Non Oper. Exp. - U.S. GAAP Adj. Excel Formula: IQ_US_GAAP_OTHER_NON_OPER_ADJ
22254 Unusual Items - U.S. GAAP Adj. Excel Formula: IQ_US_GAAP_TOTAL_UNUSUAL_ADJ
22255 Interest Expense - U.S. GAAP Adj. Excel Formula: IQ_US_GAAP_INTEREST_EXP_ADJ
22256 Extra Item & Accounting Change - U.S. GAAP Adj. Excel Formula: IQ_US_GAAP_EXTRA_ACC_ITEMS_ADJ
22257 Earnings Of Disc. Ops - U.S. GAAP Adj. Excel Formula: IQ_US_GAAP_DO_ADJ
22258 Minority Interest in Earnings - U.S. GAAP Adj. Excel Formula: IQ_US_GAAP_MINORITY_INTEREST_IS_ADJ
22259 Income Tax Expense - U.S. GAAP Adj. Excel Formula: IQ_US_GAAP_INC_TAX_ADJ
22260 Other U.S. GAAP Adj. Excel Formula: IQ_US_GAAP_OTHER_ADJ_ADJ
22261 U.S. GAAP Net Income Adj. Excel Formula: IQ_US_GAAP_NI_ADJ
22262 Current Assets - U.S. GAAP Adj. Excel Formula: IQ_US_GAAP_CA_ADJ
22263 Non - Current Assets - U.S. GAAP Adj. Excel Formula: IQ_US_GAAP_NCA_ADJ
22264 Current Liabilities - U.S. GAAP Adj. Excel Formula: IQ_US_GAAP_CL_ADJ
22265 Non - Current Liabilities - U.S. GAAP Adj. Excel Formula: IQ_US_GAAP_LIAB_LT_ADJ
22266 Shareholders Equity - U.S. GAAP Adj. Excel Formula: IQ_US_GAAP_TOTAL_EQUITY_ADJ
22267 Cash from Ops. - U.S. GAAP Adj. Excel Formula: IQ_US_GAAP_CASH_OPER_ADJ
22268 Cash from Investing - U.S. GAAP Adj. Excel Formula: IQ_US_GAAP_CASH_INVEST_ADJ
22269 Cash from Financing - U.S. GAAP Adj. Excel Formula: IQ_US_GAAP_CASH_FINAN_ADJ
22270 Net Change in Cash - U.S. GAAP Adj. Excel Formula: IQ_US_GAAP_NET_CHANGE_ADJ
22645 Income Statement Calculation Type ID Excel Formula: IQ_CALC_TYPE_IS
Income Statement Calculation Type ID [22645] is a supplemental data item across all templates that represents the
calculation type of the Income Statement
REP - As reported data [No Calculation]

LTM - Latest twelve months [YTD + Annual - Prior Year YTD]
Q4 - Fourth quarter [Annual - 9 Month YTD]
RSQ - Restated quarter calculated using a year-to-date and a quarter from the same filing [YTD(t+1) - Q(t+1)]
YTDQ - Year-to-date based on sum of quarters [SUM (Qs)]
RSYTD - Restated year-to-date calculated using a year-to-date and a quarter from the same filing [YTD - Q]
INTYTD - Year-to-date based on interim and quarter [Interim + Q]
ANNU - Annualized period based on stub period [Annual*Percent of Annual Period]
ANNUQ - Annualized period from quarters + stub period [Qs+ Factored Stub Period]
RUPQ - Rolled up quarter [Previous quarterly instance]
YTDQS - Quarterly period based on two consecutive year-to-date periods [YTD(t) - YTD(t-1)]
22646 Cash Flow Calculation Type ID Excel Formula: IQ_CALC_TYPE_CF
Cash Flow Calculation Type ID [22646] is a supplemental data item across all templates that represents the
calculation type of the Cash Flow Statement

LTM - Latest twelve months [YTD(t) + Annual - Prior Year YTD(t-1)]
CFQ - Quarterly period based on two consecutive year-to-date periods [YTD(t) - YTD(t-1)]
RSQ - Restated quarter calculated using a year-to-date and a quarter from the same filing [YTD(t+1) - Q(t+1)]
YTDQ - Year-to-date based on sum of quarters [SUM (Qs)]
RSYTD - Restated year-to-date calculated using a year-to-date and a quarter from the same filing [YTD - Q]
INTYTD - Year-to-date based on interim and quarter [Interim + Q]
ANNU - Annualized period based on stub period [Annual*Percent of Annual Period]
ANNUQ - Annualized period from quarters + stub period [Qs+ Factored Stub Period]
RUPQ - Rolled up quarter [Previous quarterly instance]
22647 Balance Sheet Calculation Type ID Excel Formula: IQ_CALC_TYPE_BS
Balance Sheet Calculation Type ID [22647] is a supplemental data item across all templates that represents the
calculation type of the Balance Sheet

INTBS - Balance Sheet copied from the Interim Period
ANNUBS - Balance Sheet copied from the Annual Period
RUPQ - Rolled up instance [Equals previous instance of the period]
Q4 - Fourth quarter [Annual]
FWD - Rolled forward [Equals Previous period]
22674 Stock-Based Comp., COGS (Total) Excel Formula: IQ_STOCK_BASED_COGS
Stock-Based Comp., COGS (Total) [22674] is a supplemental line item across all templates that represents stock
based compensation disclosed by the company as component of cost of revenues - values can be either breakups of
main table line items or standalone values
This item includes:

Stock purchase discount
Incentive stock and other compensation.
ESOP expense
Stock price related incentive program
Stock appreciation right expense or stock discount
Non-cash stock compensation
Discretionary ESOP contribution
Non-cash imputed (ESOP) compensation expense
Contributions to employee profit sharing and employee stock option plan.
Compensatory element of stock issuance
Transaction related compensation charge.
Non-recurring compensation expense on option grants.
Share based plans
22675 Stock-Based Comp., G&A Exp. (Total) Excel Formula: IQ_STOCK_BASED_GA
Stock-Based Comp., G&A Exp. (Total) [22675] is a supplemental line item across all templates that represents stock
based compensation disclosed by the company as component of general and administrative expenses - values can be
either breakups of main table line items or standalone values disclosed in the footnotes
This item includes:

ESOP expense
Share based plans
22676 Stock-Based Comp., Other (Total) Excel Formula: IQ_STOCK_BASED_OTHER
Stock-Based Comp., Other (Total) [22676] is a supplemental line item across all templates that represents stock based
compensation disclosed by the company but not associated with a particular operating expense - values can be either
main table line items or standalone values
This item includes:

ESOP expense
Share based plans
22677 Stock-Based Comp., Net of Tax (Total) Excel Formula: IQ_STOCK_BASED_AT
Stock-Based Comp., Net of Tax (Total) [22677] a supplemental line item across all templates that represents stock
based compensation amounts disclosed by the company after the income tax line and not associated with a particular
operating expense - values can be either main table line items or standalone values

ESOP expense
Share based plans
22678 Stock-Based Comp., R&D Exp. (Total) Excel Formula: IQ_STOCK_BASED_RD
Stock-Based Comp., R&D Exp. (Total) [22678] is a supplemental line item across all templates that represents stock
based compensation disclosed by the company as component of R&D expenses - values can be either breakups of
main table line items or standalone values disclosed in the footnotes
This item includes:

ESOP expense
Share based plans
22679 Stock-Based Comp., SG&A Exp. (Total) Excel Formula: IQ_STOCK_BASED_SGA
Stock-Based Comp., SG&A Exp. (Total) [22679] is a supplemental line item across all templates that represents stock
based compensation disclosed by the company as component of SG&A expenses - values can be either breakups of
main table line items or standalone values disclosed in the footnotes
This item includes:

ESOP expense
Share based plans
This item excludes:

Amounts presented as Stock-Based Compensation S&M Exp. (Supple) [22680]
Amounts presented as Stock-Based Compensation G&A Exp. (Supple) [22675]
22680 Stock-Based Comp., S&M Exp. (Total) Excel Formula: IQ_STOCK_BASED_SM
Stock-Based Comp., S&M Exp. (Total) [22680] is a supplemental line item across all templates that represents stock
based compensation disclosed by the company as component of selling and marketing expenses - values can be
either breakups of main table line items or standalone values disclosed in the footnotes
Stock-Based Compensation includes:

ESOP expense
Share based plans
22984 Distributable Cash Excel Formula: IQ_DISTRIBUTABLE_CASH
Distributable Cash [22984] is a supplemental line item in the Standard template that represents the total cash amount
a Canadian Income Fund receives from its investments during the period, after satisfying debt service, expense
obligations, maintenance capital spending, cash income taxes and redemption of Fund units.
This item includes:

Total distributable cash
Distributable cash available for unit holders
Cash available for distribution
Funds from operations
Cash flow from operating activities
This item excludes:

Distributions paid
In the absence of reported data Capital IQ calculates Distributable Cash [22984] using the following formula:
EBITDA [4051] - Cash Interest Paid [3028] - Maintenance CAPEX [22985] - Cash Income Tax Paid[3053]
22985 Maintenance CAPEX Excel Formula: IQ_MAINT_CAPEX
Maintenance Capital Expenditure [22985] is a supplemental line item in the Standard template that represents capital
expenditures required to maintain existing levels of service and fiscal assets. The item is collected for Canadian
Income Funds
This item includes:

Maintenance capital expenditure
Sustaining capital expenditure
This item excludes:

Non-maintenance capital expenditure
Maintenance capital reserve
23297 Net Income - U.S. GAAP Excel Formula: IQ_US_GAAP_NI
23298 Diluted Net Income - U.S. GAAP Excel Formula: IQ_US_GAAP_DILUT_NI
23300 Weighted Average Basic Shares Out. - U.S. GAAP Excel Formula: IQ_US_GAAP_BASIC_WEIGHT
23301 Weighted Average Diluted Shares Out. - U.S. GAAP Excel Formula: IQ_US_GAAP_DILUT_WEIGHT
23302 Basic EPS Incl. Extra Items - U.S. GAAP Excel Formula: IQ_US_GAAP_BASIC_EPS_INCL
23303 Diluted EPS Incl. Extra Items - U.S. GAAP Excel Formula: IQ_US_GAAP_DILUT_EPS_INCL
23305 Non - Current Assets - U.S. GAAP Excel Formula: IQ_US_GAAP_TOTAL_ASSETS
23307 Non - Current Liabilities - U.S. GAAP Excel Formula: IQ_US_GAAP_LIAB_TOTAL_LIAB
23308 Shareholders Equity - U.S. GAAP Excel Formula: IQ_US_GAAP_TOTAL_EQUITY
23309 Cash from Ops. - U.S. GAAP Excel Formula: IQ_US_GAAP_CASH_OPER
23310 Cash from Investing - U.S. GAAP Excel Formula: IQ_US_GAAP_CASH_INVEST
23311 Cash from Financing - U.S. GAAP Excel Formula: IQ_US_GAAP_CASH_FINAN
23312 Net Change in Cash - U.S. GAAP Excel Formula: IQ_US_GAAP_NET_CHANGE
23315 Annualized Distributions per Unit Excel Formula: IQ_ANNU_DISTRIBUTION_UNIT
Annualized Distributions per Unit [23315] is a supplemental line item in the Standard, Real Estate, Insurance and Utility
templates calculated using the following formula:
Common Stock Dividend [20285] / Basic Weighted Average Shares Outstanding [3217]
23316 Distributable Cash Payout Ratio (Income Trusts) Excel Formula: IQ_DISTRIBUTABLE_CASH_PAYOUT
Distributable Cash Payout Ratio (Income Trusts) is supplemental line item across all templates (excl. Banks)
calculated using the following formula only for companies classified as Income Funds by Capital IQ:
Common & Preferred Stock Dividends Paid [2022] / Distributable Cash [22984]
23317 Distributable Cash per Share Excel Formula: IQ_DISTRIBUTABLE_CASH_SHARE
Distributable Cash per Share [23317] is a supplemental line item across all templates (excl. Banks) calculated for
Income Fund companies using the following formula:
Distributable Cash [22984] / Basic Weighted Average Shares Outstanding [3217]
23544 Basic EPS Excl. Extra Items - U.S. GAAP Excel Formula: IQ_US_GAAP_DILUT_EPS_EXCL
23548 Diluted EPS Excl. Extra Items - U.S. GAAP Excel Formula: IQ_US_GAAP_BASIC_EPS_EXCL
23557 NI to Common Incl. Extra Items - U.S. GAAP Excel Formula: IQ_US_GAAP_NI_AVAIL_INCL
24034 Total Stock-Based Compensation Excel Formula: IQ_STOCK_BASED_TOTAL
Total Stock-Based Compensation [24034] is a supplemental line item across all templates with the following
components:
Stock-Based Comp., COGS (Total) [22674]

Stock-Based Comp., R&D Exp. (Total) [22678]
Stock-Based Comp., S&M Exp. (Total) [22680]
Stock-Based Comp., G&A Exp. (Total) [22675]
Stock-Based Comp., SG&A Exp. (Total) [22679]
Stock-Based Comp., Other (Total) [22676]
Stock-Based Comp., After-Tax (Total) [22677]
24129 EBITDAR (Incl. Equity Inc. from Affiliates) Excel Formula: IQ_EBITDAR_EQ_INC
EBITDAR (Incl. Equity Inc. from Affiliates) [24129] is a supplemental line item in the Standard, Insurance, Real Estate
EBITDAR [21674]
24130 EBIT (Excl. SBC and Incl. Equity Inc. from Affiliates) Excel Formula: IQ_EBIT_EQ_INC_EXCL_SBC
EBIT (Excl. SBC and Incl. Equity Inc. from Affiliates) [24130] is a supplemental line item in the Standard, Insurance,
Real Estate and Utility templates with the following components:
EBIT [400]
Stock-Based Comp., Total [24034]
This flavor of EBIT represents EBIT including gain or loss from Equity Method Investments, Total [3063] and adding
back Stock-Based Compensation, Total [24034]. Capital IQ adds back Stock-Based Compensation in order to
normalize EBIT for companies prior to and after their adoption of SFAS123R.
24131 EBITDA (Excl. SBC and Incl. Equity Inc. from Affiliates) Excel Formula: IQ_EBITDA_EQ_INC_EXCL_SBC
EBITDA (Excl. SBC and Incl. Equity Inc. from Affiliates) [24131] is a supplemental line item in the Standard, Insurance,
EBITDA [4051]
This flavor of EBITDA represents EBITDA including gain or loss from Equity Method Investments, Total [3063] and
adding back Stock-Based Compensation, Total [24034]. Capital IQ adds back Stock-Based Compensation in order to
normalize EBITDA for companies prior to and after their adoption of SFAS123R.
24132 EBITA (Excl. SBC and Incl. Equity Inc. from Affiliates) Excel Formula: IQ_EBITA_EQ_INC_EXCL_SBC
EBITA (Excl. SBC and Incl. Equity Inc. from Affiliates) [24132] is a supplemental line item in the Standard, Insurance,
EBITA [100689]
This flavor of EBITA represents EBITA including gain or loss from Equity Method Investments, Total [3063] and adding
back Stock-Based Compensation, Total [24034]. Capital IQ adds back Stock-Based Compensation in order to
normalize EBITA for companies prior to and after their adoption of SFAS123R.
24133 EBITDAR (Excl. SBC and Incl. Equity Inc. from Affiliates) Excel Formula: IQ_EBITDAR_EQ_INC_EXCL_SBC
EBITDAR (Excl. SBC and Incl. Equity Inc. from Affiliates) [24133] is a supplemental line item in the Standard,
Insurance, Real Estate and Utility templates with the following components:
EBITDAR [21674]
This flavor of EBITDAR represents EBITDAR including gain or loss from Equity Method Investments, Total [3063] and
adding back Stock-Based Compensation, Total [24034]. Capital IQ adds back Stock-Based Compensation in order to
normalize EBITDAR for companies prior to and after their adoption of SFAS123R.
24134 EBIT (Excl. SBC) Excel Formula: IQ_EBIT_EXCL_SBC
EBIT (Excl. SBC) [24134] is a supplemental line item in the Standard, Insurance, Real Estate and Utility templates with
EBIT [400]
This flavor of EBIT represents EBIT adding back Stock-Based Compensation, Total [24034]. Capital IQ adds back
Stock-Based Compensation in order to normalize EBIT for companies prior to and after their adoption of SFAS123R.
24135 EBITDA (Excl. SBC) Excel Formula: IQ_EBITDA_EXCL_SBC
EBITDA (Excl. SBC) [24135] is a supplemental line item in the Standard, Insurance, Real Estate and Utility templates
EBITDA [4051]
This flavor of EBITDA represents EBITDA adding back Stock-Based Compensation, Total [24034]. Capital IQ adds
back Stock-Based Compensation in order to normalize EBITDA for companies prior to and after their adoption of
SFAS123R.
24136 EBITA (Excl. SBC) Excel Formula: IQ_EBITA_EXCL_SBC
EBITA (Excl. SBC) [24136] is a supplemental line item in the Standard, Insurance, Real Estate and Utility templates
EBITA [100689]
Stock Based Comp., Total [24034]
Consolidated EBITA (Excl. SBC) is calculated by adding Stock-Based Comp., Total [24032] to compensate for the lack
of disclosure of SBC in historical periods, in order to normalize EBITA for companies prior to and after their adoption of
SFAS123R.
24137 EBITDAR (Excl. SBC) Excel Formula: IQ_EBITDAR_EXCL_SBC
EBITDAR (Excl. SBC) [24137] is a supplemental line item in the Standard, Insurance, Real Estate and Utility
EBITDAR [21674]
Stock Based Comp., Total [24034]
Consolidated EBITDAR (Excl. SBC) is calculated by adding Stock-Based Comp., Total [24034] to compensate for the
lack of disclosure of SBC in historical periods, in order to normalize EBITDAR for companies prior to and after their
adoption of SFAS123R.
24138 FFO Payout Ratio % Excel Formula: IQ_FFO_PAYOUT_RATIO
FFO Payout Ratio % [24138] is a supplemental line item on the Real Estate template that represents the company's
payout ratio based on funds from operations. This item is calculated using the following formula:
Common Dividends Paid [2074] / FFO [3074]
24152 Total Common Shares Outstanding (ECS) Excel Formula: IQ_TOTAL_OUTSTANDING_BS_DATE
Total Common Shares Outstanding (ECS) [24152] represents the total number of common shares outstanding as of a
given financial period end date. This data item is calculated by Capital IQ based on the sum of all classes of common
stock entitled to economic distributions. In addition, for all multiple class companies, the value of Total Common
Shares Outstanding (ECS) [24152] is primary class equivalent where all non-primary shares are converted into the
primary class based on disclosed conversion factors.
Capital IQ defines a class of common equity as primary based on its status as a publicly traded class, level of trading
volume, length of pricing history and availability of issue based investment research data

All classes of common equity participating in economic distributions
Classes of preferred equity in cases where preferred shares are entitled to economic distributions other than preferred
dividends and participate in the calculation of basic EPS
This item excludes:

Any classes of common equity not participating in economic distributions
Partnership units, exchangeable shares and any other classes that are not entitled to economic distribution prior to
exchange, conversion or redemption, i.e. treated by the company as dilutive securities and not part of the calculation of
basic EPS
24153 Total Shares Outstanding on Filing Date Excel Formula: IQ_TOTAL_OUTSTANDING_FILING_DATE
Shares Outstanding on Filing Date [24153] represents the total number of common shares outstanding as of the latest
date disclosed in a financial filing. This data item is calculated by Capital IQ based on the sum of all classes of
common stock entitled to economic distributions. In addition, for all multiple class companies, the value of Shares
Outstanding on Filing Date [24153] is primary class equivalent where all non-primary shares are converted into the
primary class based on disclosed conversion factors.
Capital IQ defines a class of common equity as primary based on its status as a publicly traded class, level of trading
volume, length of pricing history and availability of issue based investment research data

All classes of common equity participating in economic distributions
Classes of preferred equity in cases where preferred shares are entitled to economic distributions other than preferred
dividends and participate in the calculation of basic EPS
This item excludes:

Any classes of common equity not participating in economic distributions
Partnership units, exchangeable shares and any other classes that are not entitled to economic distribution prior to
exchange, conversion or redemption, i.e. treated by the company as dilutive securities and not part of the calculation of
basic EPS
24514 Finance Division Short Term Debt, Total Excel Formula: IQ_FIN_DIV_ST_DEBT_TOTAL
Finance Division Short Term Debt, Total [24514] is a supplemental subtotal line item in the Standard template with the
Finance Division Current Portion of Capital Lease Obligations [1132]

Finance Division Debt Current [1030]
Finance Division Loans Payable Current [1146]
Finance Division Current Portion of Capital Lease Obligations (Supple) [24482]
Finance Division Current Portion of Long Term Debt (Supple) [24479]
Finance Division Loans Payable Current (Supple) [24478]
24515 Finance Division Long Term Debt, Total Excel Formula: IQ_FIN_DIV_LT_DEBT_TOTAL
Finance Division Long Term Debt, Total [24515] is a supplemental subtotal line item in the Standard template with the
Finance Division Long-Term Portion of Capital Lease Obligations [1144]

Finance Division Long-Term Debt [1149]
Finance Division Long Term Portion of Capital Lease Obligations (Supple) [24484]
Finance Division Long Term Debt (Supple) [24480]
24516 Finance Division Total Debt Excel Formula: IQ_FIN_DIV_DEBT_TOTAL
Finance Division Total Debt [24516] is a supplemental subtotal line item in the Standard template with the following
components:
Finance Division Short Term Debt, Total [24514]

Finance Division Long Term Debt, Total [24515]
25491 Financial Statement Accounting Standard - (BS) Excel Formula: IQ_GAAP_BS
Financial Statement Accounting Standard - (BS) [25491] represents the financial accounting standard in which the
balance sheet financials were reported for a particular instance and period.
25492 Financial Statement Accounting Standard - (CF) Excel Formula: IQ_GAAP_CF
Financial Statement Accounting Standard - (CF) [25492] represents the financial accounting standard in which the
cash flow financials were reported for a particular instance and period.
30886 Partnership Income (Real Estate) Excel Formula: IQ_PARTNERSHIP_INC_RE
Partnership Income (Real Estate) [30886] is a supplemental line item on the Real Estate template that represents
Partnership Income represents the company's income from unconsolidated joint ventures and other partially owned
entities.
This item includes:

Income/Loss from Unconsolidated JV's
Equity in Earnings of Unconsolidated Companies
Income/Loss from Partially Owned Entities
100118 Total Employees Total Employees [100118] is a supplemental line item across all templates with the following components:
Full Time Employees [3085]

Part Time Employees [3166] * 0.5
In the absence of information on full-time employees at period end Capital IQ uses Avg Employees [24673] as a proxy
for Full Time Employees [3085]
100689 EBITA Excel Formula: IQ_EBITA
EBITA [100689] is a supplemental line item in the Standard, Insurance, Real Estate and Utility templates with the
EBIT [400]
100697 Cumulative Stock Split Factor (IQ Added) Excel Formula: IQ_CUMULATIVE_SPLIT_FACTOR
Cumulative Stock Split Factor (IQ Added) [100697] represents a cumulative factor calculated by aggregating all
historical stock split factors as of a particular date
100698 Latest Split Factor Excel Formula: IQ_LAST_SPLIT_FACTOR
Latest Split Factor [100698] represents the factor of the most recent stock split announced by the company as of a
particular date
100699 Latest Split Date Excel Formula: IQ_LAST_SPLIT_DATE
Latest Split Date [100699] represents the effective date of the most recent stock split announced by the company as of
a particular date
100716 Filing Currency Excel Formula: IQ_FILING_CURRENCY
Filing Currency [100716] represents the presentation currency the company used to disclose its financials for a
particular instance and period

Financials Glossary

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Item ID Item Name Item Definition

1 Cost Of Revenues Excel Formula: IQ_COST_REV

Cost of Goods Sold, Total [34]

2 Depreciation & Amortization, Total - (IS) Excel Formula: IQ_DA

Depreciation & Amortization - (IS) [41]

4 EBT, Excl. Unusual Items Excel Formula: IQ_EBT_EXCL

Operating Income [21]

Brokerage & Financial Services templates:

Real Estate and Utility templates:

7 Earnings From Continuing Operations Excel Formula: IQ_EARNING_CO

EBT Incl Non-recurring Items [139]

8 Net EPS - Diluted Excel Formula: IQ_DILUT_EPS_INCL

9 Net EPS - Basic Excel Formula: IQ_BASIC_EPS_INCL

10 Profit Excel Formula: IQ_GP

11 Total Interest On Borrowings Excel Formula: IQ_INT_BORROW

Interest On Borrowings [204]

Insurance, Utility and Real Estate templates:

Real Estate and Utility templates - additional components:

Financial Services and Brokerage templates:

15 Net Income - (IS) Excel Formula: IQ_NI

16 Net Income to Common Incl Extra Items Excel Formula: IQ_NI_AVAIL_INCL

Net Income - (IS) [15]

17 Net Interest Income - (Bank Template) Excel Formula: IQ_NET_INT_INC_BNK

Interest Income, Total (Bank Template) [25]

19 Unusual Items, Total Excel Formula: IQ_TOTAL_UNUSUAL

Merger & Restructuring Charges [363]

Gain (Loss) on Sale of Assets - (Template Specific) [57]

21 Operating Income Excel Formula: IQ_OPER_INC

Total Revenues [28]

22 Operating Income (REIT / Utility Template) Excel Formula: IQ_OPER_INC_UTI, IQ_OPER_INC_RE

Total Revenues - (Template Specific) [29]

23 Selling General & Admin Expenses, Total Excel Formula: IQ_SGA

Selling General & Admin Expenses [102]

24 Interest Expense, Total (Bank Template) Excel Formula: IQ_INT_EXP_TOTAL

Interest On Deposits [205]

25 Interest Income, Total (Bank Template) Excel Formula: IQ_INT_INC_TOTAL

Interest Income On Loans [212]

26 Non Interest Expense, Total (Bank Template) Excel Formula: IQ_NON_INT_EXP

Compensation And Benefits [366]

27 Non Interest Income, Total (Bank Template) Excel Formula: IQ_NON_INT_INC

Credit Card Fee [126]

28 Total Revenues Excel Formula: IQ_TOTAL_REV

Brokerage and Financial Services templates:

Real Estate template:

31 Amortization of Goodwill and Intangible Assets - (IS) Excel Formula: IQ_GW_INTAN_AMORT

Amortization Of Goodwill [117]

32 Asset Writedown Excel Formula: IQ_ASSET_WRITEDOWN

This item includes:

This item excludes:

33 Asset Writedown - (Template Specific) Excel Formula: IQ_ASSET_WRITEDOWN_BNK, IQ_ASSET_WRITEDOWN_INS, IQ_ASSET_WRITEDOWN_UTI,

This item includes:

This item excludes:

34 Cost of Goods Sold, Total Excel Formula: IQ_COGS

Amortization Of Deferred Charges [119]

(Increase) / Decrease in Stock in Trade

35 Property Expenses Excel Formula: IQ_PROPERTY_EXP

Cost of Goods Sold (As Presented) [129]

(Increase) / Decrease in Stock in Trade

36 Policy Acquisition / Underwriting Costs, Total Excel Formula: IQ_POLICY_COST

Amortization of Deferred Policy Acquisition Costs [122]

37 Cost of Services Provided, Total Excel Formula: IQ_COST_SERVICE, IQ_COST_SERVICE

Pre-Opening Costs [96]

38 Currency Exchange Gains (Loss) Excel Formula: IQ_CURRENCY_GAIN

This item includes: