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Transcript of Financial Management Research ProjectFinancial Management Research Project
Financial Management D. Vance Copyright 2010
Financial Management Research Project
The Financial Management Research Project is DUE MONDAY, MAY 3, 2010.
The project is to be done in TEAMS of 4 or 5 individuals. At the end of the project, each team member will rank all team members, including oneself, on contribution to the project. No two team members can have the same rank. The person getting the highest rank will get the project grade +3 points, the person getting the lowest rank will get the project grade -3 points. The optimum strategy is for everyone to work hard and get a high paper grade, then + or – 3 points will have minimal impact on a grade. However if a paper grade is, for example, 77, individual grades will be spread across C, C+ and B. I would be very disappointed if any project scored as low as a 77.
The Research Project must fit within the following criteria:1. Narrative text must be limited to five pages. I am not impressed with a river of words. Figure out what you need to say and say it. Your writing should be clear, concise, logical and well supported by the facts.
2. Tables, Diagrams, Graphs, Footnotes, References, Statistics. You may have an unlimited number of pages of the foregoing items. They may be interspersed with your writing or at the end. All tables, diagrams and graphs should be well labeled and self explanatory. You may need to write a paragraph on the page with this material explaining what it means and how to read it. Clearly footnote ALL material used.
3. References to Peer Reviewed Journal ArticlesYou must have at least five references to peer reviewed journal articles. Such articles can be searched on-line through the library’s computer. Log onto the library’s computer using your Rutgers email userid and password, click on Complete listing A to Z of databases, click on Business, click on Business Source Premier, click on Connect and a search screen will appear.
4. Each Project Must Involve at Least 100 Data Points; more is better. All data related to one company is a single data point.
5. The project may be one of those suggested below. If it is anything else, I must approve it first. No Sports, Gambling Related, Non-Profit, or Government projects will be approved, unless they directly relate Non-profit or Government bonds.
A. Compare the theoretical value of a stock using the Gordon Model to the actual market price of a stock. This only works for stocks that pay dividends. You can estimate the discount rate, k, of a stock by looking at its bond yield and adding 2% to 3%. Value stocks using both +2% and +3% to provide a range. Growth rates can be estimated by looking at the compound annul growth rate of dividends over the last 5 years. finance.yahoo.com provides dividend information.
B. Compare Government Bonds of varying maturities to corporate bonds of same maturities identify the combined default risk and liquidity premium and see how that ties into bond ratings. Bond yields may be computed from information in the Wall Street Journal among other sources. Bond ratings are generally on the Moody’s website among other places.
C. Determine whether there is a Liquidity Premium for stocks. Compare groups of stocks with high medium and low sales volume (this is available in the Wall Street Journal among other places) and compare price as a function of sales, EBITDA, net income. For example, a stock trading 100,000 shares per day might have a Price/$10
Financial Management D. Vance Copyright 2010million sales ratio of 2.0 whereas a stock trading less than 500 shares per day might have a Price/$10 million of sales ratio of 1.2. This would indicate that more liquid (highly traded stocks) are more valued.
D. Determine whether growth in stock price or total yield (price growth plus dividend yield) is rewarded in stock price. Compare sales growth, EBITDA growth, net income growth over five years to price earnings ratios.
If you are looking for other ideas, look at some of the principals and concepts we have covered to date in the course and determine whether you can find enough data to test, validate, refute, or generate some new insight about one of them.
6. Data Display. Data should include both descriptive and statistical information. Descriptive statistics should include: n, the number of data points, mean, median, first quarter and third quarter cutoff values. Regression or t-statistics should contain statistical values and a brief not as to significance. For example, *** indicates statistically significant at the 0.01 level, ** indicates statistically significant at the 0.05 level, * indicates statistically significant at the 0.1 level. Attached is Table 5 Panel A Materiality by Accounting Issue as an example of what a Table might look like. Not all tables need look exactly like this.
7. Data Sources: Consider Mergent On-line available through the library’s computer system, much data is also available free on the web from reliable sources. Also consult with Theo Haynes the librarian designated as the School of Business Specialist.
Finally, I will do specific extracts of Compustat a database that contains selected historical financial information on thousands of companies. The attached record layout for Compustat is the “theoretical” data available.
One caution with Compustat; not all fields are populated for all companies.
If you want me to do an extract, specify:o Yearso Fields desiredo Selection criteria (greater or less than a certain value).
Financial Management D. Vance Copyright 2010
Table 5 Panel A Materiality by Accounting Issue
A cohort is the most granular level at which an underlying study reported data. One cohort reports the mean materiality for one interest group on one accounting issue. Participants is the number of individuals who made materiality decisions. The number of materiality decisions is n. The upper and lower bound are the boundaries for the 90% and 95% confidence interval for each accounting issue respectively. Caution should be use when interpreting data based on a fewer than six studies or when one study contributes more than 20% of the data points. As the number of studies decreases below six and the number of data points from any one study rises above about 20%, the data begin to lose their meta-analytic character. Specifically, peculiarities in the methodology for any one study become much less attenuated. This does not mean the data are invalid, just that corroborating data should be sought.
--------------- Materiality --------------- 90% Confidence 95% Confidence
Cohorts n Mean Q1 Median Q4Lower bound
Upper bound
Lower bound
Upper bound
Accounting Changes & General
107 4,295 8.91% 4.00% 6.20% 11.88% 1.50% 26.37% 0.81% 27.37%
Asset Impairment or write off
59 3,902 7.82% 6.43% 6.81% 8.86% 3.97% 12.00% 3.69% 13.00%
Bond premium write off
9 202 13.52% 5.90% 15.32% 19.69% 5.90% 22.15% 5.90% 28.31%
Bribes 7 468 4.32% 3.00% 3.00% 6.00% 2.00% 9.00% 2.00% 9.00%
Casualty loss 9 193 11.64% 5.83% 12.77% 13.54% 5.83% 21.08% 5.83% 21.08%
Contingent liability (i)
11 91 5.90% 3.91% 4.86% 7.54% 2.32% 9.38% (iv) (iv)
Expense 50 2,178 7.87% 1.47% 4.73% 12.11% 0.97% 22.70% 0.73% 25.00%
Litigation (ii) 11 661 12.55% 7.00% 10.00% 21.66% 4.00% 22.33% 4.00% 40.56%
Leases (iii) 8 81 15.20% 10.15% 14.46% 18.92% 5.40% 27.08% (iv) (iv)
Revenue or gain treatment
33 1,962 8.42% 3.62% 8.57% 9.00% 1.75% 16.77% 1.75% 17.00%
All Accounting Issues
304 14,033 8.52% 4.00% 6.78% 11.00%
1.47% 21.66% 1.08% 26.37%
Notes:(i) Contingent liability data was based on 3 studies of which one study contributed 41% of the data.(ii) Litigation data was based on 4 studies of which one study contributed 79% of the data.(iii) Lease data was based on 4 studies of which one study contributed 40% of the data.(iv) Insufficient data to generate 95% confidence interval bounds.
Financial Management D. Vance Copyright 2010
Compustat - Fundamentals AnnualData Query | Documentation | Data Manuals Date Range - datadate: June 1950 - July 2009Date Range - fiscal year: 1950 - 2008Number of Companies: 30,960Update Schedule: AnnuallyLast Updated: 08/18/2009 Variable Name Type Variable Label ADD1 Char Address Line 1 ADD2 Char Address Line 2 ADD3 Char Address Line 3 ADD4 Char Address Line 4 ADDZIP Char Postal Code BUSDESC Char S&P Business Description CIK Char CIK Number CITY Char City CONM Char Company Name CONML Char Company Legal Name COSTAT Char Active/Inactive Status Marker COUNTY Char County Code DLDTE Num Research Company Deletion Date DLRSN Char Research Co Reason for Deletion EIN Char Employer Identification Number FAX Char Fax Number FIC Char Current ISO Country Code - Incorporation FYRC Num Current Fiscal Year End Month GGROUP Char GIC Groups GIND Char GIC Industries GSECTOR Char GIC Sectors GSUBIND Char GIC Sub-Industries GVKEY Char Global Company Key - Company IDBFLAG Char International, Domestic, Both Indicator INCORP Char Current State/Province of Incorporation Code IPODATE Num Company Initial Public Offering Date LOC Char Current ISO Country Code - Headquarters NAICS Char North American Industry Classification Code PHONE Char Phone Number PRICAN Char Current Primary Issue Tag - Canada PRIROW Char Primary Issue Tag - Rest of World PRIUSA Char Current Primary Issue Tag - US SIC Char Standard Industry Classification Code SPCINDCD Num S&P Industry Sector Code SPCSECCD Num S&P Economic Sector Code SPCSRC Char S&P Quality Ranking - Current STATE Char State/Province STKO Num Stock Ownership Code WEBURL Char Web URL ACCHG Num Accounting Changes - Cumulative Effect ACCLI Num Accrued Liabilities - Increase/(Decrease) ACCO Num Acceptances Outstanding ACCTCHG Char Adoption of Accounting Changes ACCTSTD Char Accounting Standard ACDO Num Current Assets of Discontinued Operations ACO Num Current Assets - Other - Total ACODO Num Other Current Assets Excl Discontinued Operations ACOMINC Num Accumulated Other Comprehensive Income (Loss) ACOX Num Current Assets - Other - Sundry ACOXAR Num Current Assets - Other - Total As Reported ACQDISN Num Acquisitions and Disposals - Net Cash Flow ACQDISO Num Acquisitions and Disposals - Other ACQMETH Char Acquisition Method ACT Num Current Assets - Total ADJEX_C Num Cumulative Adjustment Factor by Ex-Date - Calendar ADJEX_F Num Cumulative Adjustment Factor by Ex-Date - Fiscal ADPAC Num Amortization of Deferred Policy Acquisition Costs ADRR Num ADR Ratio AEDI Num Accrued Expenses and Deferred Income AFUDCC Num Allowance for Funds Used During Construction (Cash Flow) AFUDCI Num Allowance for Funds Used During Construction (Investing) (Cash Flow) AJEX Num Adjustment Factor (Company) - Cumulative by Ex-Date AJP Num Adjustment Factor (Company) - Cumulative byPay-Date ALDO Num Long-term Assets of Discontinued Operations AM Num Amortization of Intangibles AMC Num Amortization (Cash Flow) - Utility AMDC Num Amortization of Deferred Charges AMGW Num Amortization of Goodwill ANO Num Assets Netting & Other Adjustments AO Num Assets - Other AOCIDERGL Num Accum Other Comp Inc - Derivatives Unrealized Gain/Loss
Financial Management D. Vance Copyright 2010 AOCIOTHER Num Accum Other Comp Inc - Other Adjustments AOCIPEN Num Accum Other Comp Inc - Min Pension Liab Adj AOCISECGL Num Accum Other Comp Inc - Unreal G/L Ret Int in Sec Assets AODO Num Other Assets excluding Discontinued Operations AOL2 Num Assets Level2 (Observable) AOLOCH Num Assets and Liabilities - Other - Net Change AOX Num Assets - Other - Sundry AP Num Accounts Payable - Trade APALCH Num Accounts Payable and Accrued Liabilities - Increase/(Decrease) APB Num Accounts Payable/Creditors - Brokers, Dealers, and Clearing Organizations APC Num Accounts Payable/Creditors - Customer APCH Num Accounts Payable - Increase (Decrease) APDEDATE Num Actual Period End date APO Num Accounts Payable - Other APOFS Num Accounts Payable/Creditors - Other - FS AQA Num Acquisition/Merger After-tax AQC Num Acquisitions AQD Num Acquisition/Merger Diluted EPS Effect AQEPS Num Acquisition/Merger Basic EPS Effect AQI Num Acquisitions - Income Contribution AQP Num Acquisition/Merger Pretax AQPL1 Num Assets Level1 (Quoted Prices) AQS Num Acquisitions - Sales Contribution ARB Num Accounts Receivable/Debtors - Brokers, Dealers, and Clearing Organizations ARC Num Accounts Receivable/Debtors - Customer ARCE Num As Reported Core - After-tax ARCED Num As Reported Core - Diluted EPS Effect ARCEEPS Num As Reported Core - Basic EPS Effect ARTFS Num Accounts Receivable/Debtors - Total ASDIS Num Associated Undertakings - Disposal ASINV Num Associated Undertakings - Investment AT Num Assets - Total ATOCH Num Assets - Other - Change AUL3 Num Assets Level3 (Unobservable) AUTXR Num Appropriations to Untaxed Reserves BALR Num Benefits Assumed - Life BANLR Num Benefits Assumed - Nonlife BAST Num Average Short-Term Borrowings BASTR Num Average Short-Term Borrowings Rate BATR Num Benefits Assumed - Total BCEF Num Brokerage, Clearing and Exchange Fees BCLR Num Benefits Ceded - Life BCLTBL Num Benefits and Claims - Total (Business Line) BCNLR Num Benefits Ceded - Nonlife BCRBL Num Benefits and Claims - Reinsurance (Business Line) BCT Num Benefits and Claims - Total (Insurance) BCTBL Num Benefits and Claims - Other (Business Line) BCTR Num Benefits Ceded - Total BKVLPS Num Book Value Per Share BLTBL Num Benefits - Life - Total (Business Line) BSPR Char Balance Sheet Presentation CA Num Customers' Acceptance CAPCST Num Capitalized Costs CAPFL Num Capital Element of Finance Lease Rental Payments CAPR1 Num Risk-Adjusted Capital Ratio - Tier 1 CAPR2 Num Risk-Adjusted Capital Ratio - Tier 2 CAPR3 Num Risk-Adjusted Capital Ratio - Combined CAPRT Num Risk-Adjusted Capital Ratio - Total CAPS Num Capital Surplus/Share Premium Reserve CAPX Num Capital Expenditures CAPXFI Num Capital Expenditures and Financial Investment - Net Cash Flow CAPXV Num Capital Expend Property, Plant and Equipment Schd V CB Num Compensating Balance CBI Num Claims Incurred - Insurance CDPAC Num Capitalized Deferred Polcy Acquisition Costs CDVC Num Cash Dividends on Common Stock (Cash Flow) CEQ Num Common/Ordinary Equity - Total CEQL Num Common Equity - Liquidation Value CEQT Num Common Equity - Tangible CFBD Num Commissions and Fees - (Broker/Dealer) CFERE Num Commissions and Fees - (Real Estate) CFLAOTH Num Cash Flow Adjustments - Other CFO Num Commissions and Fees - Other CFPDO Num Commissions and Fees Paid - Other CGA Num Capital Gains - After-Tax CGRI Num Capital Gains - Realized (Insurance) CGTI Num Capital Gains - Total (Insurance) CGUI Num Capital Gains - Unrealized (Insurance) CH Num Cash CHE Num Cash and Short-Term Investments CHEB Num Cash and Cash Equivalents at Beginning of Year
Financial Management D. Vance Copyright 2010 CHECH Num Cash and Cash Equivalents - Increase/(Decrease) CHEE Num Cash and Cash Equivalents at End of Year CHENFD Num Cash/Cash Equivalents/Net Funds - Increase/(Decrease) CHS Num Cash and Deposits - Segregated CIBEGNI Num Comp Inc - Beginning Net Income CICURR Num Comp Inc - Currency Trans Adj CIDERGL Num Comp Inc - Derivative Gains/Losses CIK Char CIK Number CIOTHER Num Comp Inc - Other Adj CIPEN Num Comp Inc - Minimum Pension Adj CISECGL Num Comp Inc - Securities Gains/Losses CITOTAL Num Comprehensive Income - Total CLD2 Num Capitalized Leases - Due in 2nd Year CLD3 Num Capitalized Leases - Due in 3rd Year CLD4 Num Capitalized Leases - Due in 4th Year CLD5 Num Capitalized Leases - Due in 5th Year CLFC Num Contingent Liabilities - Forward and Future Contracts CLFX Num Contingent Liabilities - Foreign Exchange Commitments CLG Num Contingent Liabilities - Guarantees CLIS Num Contingent Liabilities - Interest Rate Swaps CLL Num Contingent Liabilities - Letters of Credit CLLC Num Contingent Liabilities - Loan Commitments CLO Num Contingent Liabilities - Other CLRLL Num Credit Loss Reserve Allocated for LDC Loans CLT Num Contingent Liabilities - Total CMP Num Commercial Paper CNLTBL Num Claims - Non-Life - Total (Business Line) COGS Num Cost of Goods Sold COMPST Char Comparability Status CONM Char Company Name CONSOL Char Level of Consolidation - Company Annual Descriptor COSTAT Char Active/Inactive Status Marker CPCBL Num Commercial Property and Casualty Claims (Business Line) CPDOI Num Claims Paid - Other CPNLI Num Claims Paid - Non-Life CPPBL Num Commercial Property and Casualty Premiums (Business Line) CPREI Num Claims Paid - Reinsurance CRV Num Consolidation Reserves CRVNLI Num Reserves for Claims (Losses) - Nonlife (Insurance) CSHFD Num Common Shares Used to Calc Earnings Per Share - Fully Diluted CSHI Num Common Shares Issued CSHO Num Common Shares Outstanding CSHPRI Num Common Shares Used to Calculate Earnings Per Share - Basic CSHR Num Common/Ordinary Shareholders CSHRC Num Common Shares Reserved for Conversion - Convertible Debt CSHRP Num Common Shares Reserved for Conversion - Preferred Stock CSHRSO Num Common Shares Reserved for Conversion - Stock Options CSHRT Num Common Shares Reserved for Conversion - Total CSHRW Num Common Shares Reserved for Conversion - Warrants and Other CSHTR_C Num Common Shares Traded - Annual - Calendar CSHTR_F Num Common Shares Traded - Annual - Fiscal CSTK Num Common/Ordinary Stock (Capital) CSTKCV Num Common Stock-Carrying Value CSTKE Num Common Stock Equivalents - Dollar Savings CURCD Char ISO Currency Code CURNCD Char Native Currency Code CURRTR Num Currency Translation Rate CURUSCN Num US Canadian Translation Rate CUSIP Char CUSIP CUSTADV Num Customer Advances DATADATE Num Data Date DATAFMT Char Data Format DBI Num Death Benefits - Insurance DBTB Num Debt at Beginning of Year DBTE Num Debt at End of Year DC Num Deferred Charges DCLO Num Debt - Capitalized Lease Obligations DCOM Num Deferred Compensation DCPSTK Num Convertible Debt and Preferred Stock DCS Num Debt - Consolidated Subsidiary DCSFD Num Current Debt - Source of Funds DCUFD Num Current Debt - Use of Funds DCVSR Num Debt - Senior Convertible DCVSUB Num Debt - Subordinated Convertible DCVT Num Debt - Convertible DD Num Debt - Debentures DD1 Num Long-Term Debt Due in One Year DD2 Num Debt - Due in 2nd Year DD3 Num Debt - Due in 3rd Year DD4 Num Debt - Due in 4th Year DD5 Num Debt - Due in 5th Year
Financial Management D. Vance Copyright 2010 DEPC Num Depreciation and Depletion (Cash Flow) DFPAC Num Deferred Policy Acquisition Costs DFS Num Debt - Finance Subsidiary DFXA Num Depreciation of Tangible Fixed Assets DILADJ Num Dilution Adjustment DILAVX Num Dilution Available - Excluding Extraordinary Items DISPOCH Num Disposals - Other - (Gain) Loss DLC Num Debt in Current Liabilities - Total DLCCH Num Current Debt - Changes DLTIS Num Long-Term Debt - Issuance DLTO Num Other Long-term Debt DLTP Num Long-Term Debt - Tied to Prime DLTR Num Long-Term Debt - Reduction DLTSUB Num Long-Term Debt - Subordinated DLTT Num Long-Term Debt - Total DM Num Debt - Mortgages & Other Secured DN Num Debt - Notes DO Num Discontinued Operations DOC Num Discontinued Operations (Cash Flow) DONR Num Nonrecurring Disc Operations DP Num Depreciation and Amortization DPACB Num Depreciation (Accumulated) - Buildings DPACC Num Depreciation (Accumulated) - Construction in Progress DPACLI Num Depreciation (Accumulated) - Land and Improvements DPACLS Num Depreciation (Accumulated) - Leases DPACME Num Depreciation (Accumulated) - Machinery and Equipment DPACNR Num Depreciation (Accumulated) - Natural Resources DPACO Num Depreciation (Accumulated) - Other DPACRE Num Accumulated Depreciation of RE Property DPACT Num Depreciation, Depletion and Amortization (Accumulated) DPC Num Depreciation and Amortization (Cash Flow) DPDC Num Deposits - Demand - Customer DPLTB Num Deposits - Long-Term Time - Bank DPRET Num Depr/Amort of Property DPSC Num Deposits - Savings - Customer DPSTB Num Deposits - Short-Term Demand - Bank DPTB Num Deposits - Total - Banks DPTC Num Deposits - Total - Customer DPTIC Num Deposits - Time - Customer DPVIEB Num Depreciation (Accumulated) - Ending Balance (Schedule VI) DPVIO Num Depreciation (Accumulated) - Other Changes (Schedule VI) DPVIR Num Depreciation (Accumulated) - Retirements (Schedule VI) DRC Num Deferred Revenue - Current DRCI Num Deduction From Policy and Claims Reserves for Reinsurance Ceded DRLT Num Deferred Revenue - Long-term DS Num Debt-Subordinated DTEA Num Extinguishment of Debt After-tax DTED Num Extinguishment of Debt Diluted EPS Effect DTEEPS Num Extinguishment of Debt Basic EPS Effect DTEP Num Extinguishment of Debt Pretax DUDD Num Debt - Unamortized Debt Discount and Other DV Num Cash Dividends (Cash Flow) DVC Num Dividends Common/Ordinary DVDNP Num Dividends Declared and Not Provided DVP Num Dividends - Preferred/Preference DVPA Num Preferred Dividends in Arrears DVPD Num Cash Dividends Paid DVPDP Num Dividends and Bonuses Paid Policyholders DVPIBB Num Depreciation (Accumulated) - Beginning Balance (Schedule VI) DVPSP_C Num Dividends per Share - Pay Date - Calendar DVPSP_F Num Dividends per Share - Pay Date - Fiscal DVPSX_C Num Dividends per Share - Ex-Date - Calendar DVPSX_F Num Dividends per Share - Ex-Date - Fiscal DVREC Num Dividends Received (Cash Flow) DVRPIV Num Dividends Received from Permanent Investments DVRRE Num Development Revenue (Real Estate) DVSCO Num Dividends - Share Capital - Other DVT Num Dividends - Total DXD2 Num Debt (excl Capitalized Leases) - Due in 2nd Year DXD3 Num Debt (excl Capitalized Leases) - Due in 3rd Year DXD4 Num Debt (excl Capitalized Leases) - Due in 4th Year DXD5 Num Debt (excl Capitalized Leases) - Due in 5th Year EA Num Exchange Adjustments (Assets) EBIT Num Earnings Before Interest and Taxes EBITDA Num Earnings Before Interest EIEA Num Equity in Earnings - After-Tax EIEAC Num Equity Interest in Earnings of Associated Companies EMOL Num Directors' Emoluments EMP Num Employees EPSFI Num Earnings Per Share (Diluted) - Including Extraordinary Items EPSFX Num Earnings Per Share (Diluted) - Excluding Extraordinary Items
Financial Management D. Vance Copyright 2010 EPSPI Num Earnings Per Share (Basic) - Including Extraordinary Items EPSPX Num Earnings Per Share (Basic) - Excluding Extraordinary Items EQDIVP Num Equity Dividend Paid ERO Num Equity Reserves - Other ESOPCT Num Common ESOP Obligation - Total ESOPDLT Num ESOP Debt - Long Term ESOPNR Num Preferred ESOP Obligation - Non-Redeemable ESOPR Num Preferred ESOP Obligation - Redeemable ESOPT Num Preferred ESOP Obligation - Total ESUB Num Equity in Earnings - Unconsolidated Subsidiaries ESUBC Num Equity in Net Loss - Earnings EXCADJ Num Exchange Adjustments (Liabilities) EXCHG Num Stock Exchange Code EXRE Num Exchange Rate Effect EXRES Num Exchange Rate Effect - Source of Funds EXREU Num Exchange Rate Effect - Use of Funds FATB Num Property, Plant, and Equipment - Buildings at Cost FATC Num Property, Plant, and Equipment - Construction in Progress at Cost FATD Num Fixed Assets and Investments - Disposals - Gain (Loss) FATE Num Property, Plant, and Equipment - Machinery and Equipment at Cost FATL Num Property, Plant, and Equipment - Leases at Cost FATN Num Property, Plant, and Equipment - Natural Resources at Cost FATO Num Property, Plant, and Equipment - Other at Cost FATP Num Property, Plant, and Equipment - Land and Improvements at Cost FCA Num Foreign Exchange Income (Loss) FDATE Num Final Date FDFR Num Federal Funds Purchased FEA Num Foreign Exchange Assets FEL Num Foreign Exchange Liabilities FFO Num Funds From Operations (REIT) FFS Num Federal Funds Sold FIAO Num Financing Activities - Other FIC Char Current ISO Country Code - Incorporation FINAL Char Final Indicator Flag FINCF Num Financing Activities - Net Cash Flow FININC Num Financing Increase - Total FINLE Num Finance Lease Increases FINRE Num Financing Repayments/Reductions - Total FINVAO Num Funds from Investment and Finance Activities - Other FOPO Num Funds from Operations - Other FOPOX Num Funds from Operations - Other excluding Option Tax Benefit FOPT Num Funds From Operations - Total FSRCO Num Sources of Funds - Other FSRCOPO Num Sources of Operating Funds - Other FSRCOPT Num Source of Funds From Operations - Total FSRCT Num Sources of Funds - Total FUSEO Num Uses of Funds - Other FUSET Num Uses of Funds - Total FYEAR Num Data Year - Fiscal FYR Num Fiscal Year-end Month GBBL Num Group Benefits (Business Line) GDWL Num Goodwill GDWLAM Num Goodwill Amortization GDWLIA Num Impairments of Goodwill After-tax GDWLID Num Impairments of Goodwill Diluted EPS Effect GDWLIEPS Num Impairments of Goodwill Basic EPS Effect GDWLIP Num Impairments of Goodwill Pretax GEQRV Num Grants - Equity Reserves GLA Num Gain/Loss After-tax GLCEA Num Gain/Loss on Sale (Core Earnings Adjusted) After-tax GLCED Num Gain/Loss on Sale (Core Earnings Adjusted) Diluted EPS GLCEEPS Num Gain/Loss on Sale (Core Earnings Adjusted) Basic EPS Effect GLCEP Num Gain/Loss on Sale (Core Earnings Adjusted) Pretax GLD Num Gain/Loss Diluted EPS Effect GLEPS Num Gain/Loss Basic EPS Effect GLP Num Gain/Loss Pretax GOVGR Num Government Grants GOVTOWN Num Percent of Gov't Owned GP Num Gross Profit (Loss) GPHBL Num Group Premiums - Health (Business Line) GPLBL Num Group Premiums - Life (Business Line) GPOBL Num Group Premiums - Other (Business Line) GPRBL Num Group Premiums - Retirement Benefits (Business Line) GPTBL Num Group Premiums - Total (Business Line) GVKEY Char Global Company Key GWO Num Goodwill Written Off HEDGEGL Num Gain/Loss on Ineffective Hedges IAEQ Num Investment Assets - Equity Securities (Insurance) IAEQCI Num Investment Assets (Insurance) - Equity Securities (Cost) IAEQMI Num Investment Assets (Insurance) - Equity Securities (Market) IAFICI Num Investment Assets (Insurance) - Fixed Income Securities (Cost)
Financial Management D. Vance Copyright 2010 IAFXI Num Investment Assets - Fixed Income Securities (Insurance) IAFXMI Num Investment Assets (Insurance) - Fixed Income Securities (Market) IALI Num Investment Assets (Insurance) - Listed Securities-Total IALOI Num Investment Assets - Loans - Other (Insurance) IALTI Num Investment Assets - Loans - Total (Insurance) IAMLI Num Investment Assets - Mortgage Loans (Insurance) IAOI Num Investment Assets - Other (Insurance) IAPLI Num Investment Assets - Policy Loans (Insurance) IAREI Num Investment Assets - Real Estate (Insurance) IASCI Num Investment Assets (Insurance) - Securities - Sundry (Cost) IASMI Num Investment Assets (Insurance) - Securities - Sundry (Market) IASSI Num Investment Assets - Securities - Sundry (Insurance) IASTI Num Investment Assets - Securities - Total (Insurance) IATCI Num Investment Assets (Insurance) - Securities - Total (Cost) IATI Num Investment Assets - Total (Insurance) IATMI Num Investment Assets (Insurance) - Securities - Total (Market) IAUI Num Investment Assets (Insurance) - Unlisted Securities - Total IB Num Income Before Extraordinary Items IBADJ Num Income Before Extraordinary Items - Adjusted for Common Stock Equivalents IBBL Num Individual Benefits (Business Line) IBC Num Income Before Extraordinary Items (Cash Flow) IBCOM Num Income Before Extraordinary Items - Available for Common IBKI Num Investment Banking Income ICAPT Num Invested Capital - Total IDIIS Num Interest and Dividend Income - Investment Securities IDILB Num Interest and Dividend Income - Loans/Claims/Advances - Banks IDILC Num Interest and Dividend Income - Loans/Claims/Advances - Customers IDIS Num Interest and Dividend Income - Sundry IDIST Num Interest and Dividend Income - Short-Term Investments IDIT Num Interest and Related Income - Total IDITS Num Interest and Dividend Income - Trading Securities IID Char Issue ID - Security IIRE Num Investment Income (Real Estate) INDFMT Char Industry Format INITB Num Income - Non-interest - Total (Bank) INTAN Num Intangible Assets - Total INTAND Num Intangible Assets - Disposal INTANO Num Other Intangibles INTANP Num Intangible Assets - Purchase INTC Num Interest Capitalized INTFACT Num Interest and Dividend Adjustments - Financing Activities INTFL Num Interest Element of Finance Leases INTIACT Num Interest and Dividend Adjustments - Investing Activities INTOACT Num Interest and Dividend Adjustments - Operating Activities INTPD Num Interest Paid INTPN Num Interest Paid - Net INTRC Num Interest Received INVCH Num Inventory - Decrease (Increase) INVDSP Num Investments - Disposal INVFG Num Inventories - Finished Goods INVO Num Inventories - Other INVOFS Num Inventory/Stock - Other INVREH Num Inventory/Stock - Real Estate Held for Development INVREI Num Inventory/Stock - Real Estate Under Development INVRES Num Inventory/Stock - Real Estate Held for Sale INVRM Num Inventories - Raw Materials INVSVC Num Investments and Servicing of Finance - Net Cash Flow INVT Num Inventories - Total INVWIP Num Inventories - Work In Process IOBD Num Income - Other (Broker Dealer) IOI Num Income - Other (Insurance) IORE Num Income - Other (Real Estate) IP Num Investment Property IPABL Num Individual Premiums - Annuity (Business Line) IPC Num Investment Property (Cost) IPHBL Num Individual Premiums - Health (Business Line) IPLBL Num Individual Premiums - Life (Business Line) IPOBL Num Individual Premiums - Other (Business Line) IPTBL Num Individual Premiums - Total (Business Line) IPTI Num Insurance Premiums - Total (Insurance) IPV Num Investment Property (Valuation) IREI Num Interest and Related Income - Reinsurance (Insurance) IRENT Num Rental Income IRII Num Interest and Related Income (Insurance) IRLI Num Interest and Related Income - Life (Insurance) IRNLI Num Interest and Related Income - Non-Life (Insurance) IRSI Num Interest and Related Income - Sundry (Insurance) ISEQ Num Investment Securities - Equity ISEQC Num Investment Securities - Equity (Cost) ISEQM Num Investment Securities - Equity (Market) ISFI Num Investment Securities - Fixed Income
Financial Management D. Vance Copyright 2010 ISFXC Num Investment Securities - Fixed Income (Cost) ISFXM Num Investment Securities - Fixed Income (Market) ISGR Num Investment Securities - Gain (Loss) - Realized ISGT Num Investment Securities - Gain (Loss) - Total ISGU Num Investment Securities - Gain (Loss) - Unrealized ISLG Num Investment Securities - Local Governments ISLGC Num Investment Securities - Local Governments (Cost) ISLGM Num Investment Securities - Local Governments (Market) ISLT Num Investment Securities - Listed - Total ISMOD Num Income Statement Model Number ISNG Num Investment Securities - National Governments ISNGC Num Investment Securities - National Governments (Cost) ISNGM Num Investment Securities - National Governments (Market) ISOTC Num Invetsment Securities - Other (Cost) ISOTH Num Investment Securities - Other ISOTM Num Invetsment Securities - Other (Market) ISSC Num Investment Securities - Sundry (Cost) ISSM Num Investment Securities - Sundry (Market) ISSU Num Investment Securities - Sundry IST Num Investment Securities -Total ISTC Num Investment Securities - Total (Cost) ISTM Num Investment Securities - Total (Market) ISUT Num Investment Securities - Unlisted - Total ITCB Num Investment Tax Credit (Balance Sheet) ITCC Num Investment Tax Credit - Net (Cash Flow) - Utility ITCI Num Investment Tax Credit (Income Account) IVACO Num Investing Activities - Other IVAEQ Num Investment and Advances - Equity IVAO Num Investment and Advances - Other IVCH Num Increase in Investments IVGOD Num Investments Grants and Other Deductions IVI Num Investment Income - Total (Insurance) IVNCF Num Investing Activities - Net Cash Flow IVPT Num Investments - Permanent - Total IVST Num Short-Term Investments - Total IVSTCH Num Short-Term Investments - Change LCABG Num Loans/Claims/Advances - Banks and Government - Total LCACL Num Loans/Claims/Advances - Commercial LCACR Num Loans/Claims/Advances - Consumer LCAG Num Loans/Claims/Advances - Government LCAL Num Loans/Claims/Advances - Lease LCALT Num Loans/Claims/Advances - Long-Term (Banks) LCAM Num Loans/Claims/Advances - Mortgage LCAO Num Loans/Claims/Advances - Other LCAST Num Loans/Claims/Advances - Short-Term - Banks LCAT Num Loans/Claims/Advances - Total LCO Num Current Liabilities - Other - Total LCOX Num Current Liabilities - Other - Sundry LCOXAR Num Current Liabilities - Other - Total As Reported LCOXDR Num Current Liabilities - Other - Excluding Deferred Revenue LCT Num Current Liabilities - Total LCUACU Num Loans/Claims/Advances - Customer - Total LI Num Leasing Income LIF Num Life Insurance in Force LIFR Num LIFO Reserve LIQRESN Num Management of Liquid Resources - Net Cash Flow LIQRESO Num Liquid Resources - Other Movements LLOML Num LDC Loans Outstanding - Medium and Long-Term LLOO Num LDC Loans Outstanding - Other LLOT Num LDC Loans Outstanding - Total LLRCI Num Loan Loss Recoveries - Credited to Income LLRCR Num Loan Loss Recoveries - Credited to Reserves LLWOCI Num Loan Loss Written Off - Charged to Income LLWOCR Num Loan Loss Written Off - Charged to Reserves LNDEP Num Loans and Deposits - (Increase) Decrease LNINC Num Loan Increase/Additions LNMD Num Loans (Made)/Repaid LNO Num Liabilities Netting & Other Adjustments LNREP Num Loan Repayments/Reductions LO Num Liabilities - Other - Total LOL2 Num Liabilities Level2 (Observable) LOXDR Num Liabilities - Other - Excluding Deferred Revenue LQPL1 Num Liabilities Level1 (Quoted Prices) LRV Num Legal Reserves LS Num Liabilities - Other - Sundry LSE Num Liabilities and Stockholders Equity - Total LST Num Life Insurance Surrenders and Terminations LT Num Liabilities - Total LTDCH Num Long-Term Debt - Change LTDLCH Num Long-Term Debt/Liabilities - Change LTLO Num Long-Term Liabilities - Other - Increase/(Decrease)
Financial Management D. Vance Copyright 2010 LUL3 Num Liabilities Level3 (Unobservable) MIB Num Minority Interest (Balance Sheet) MIC Num Minority Interest (Cash Flow) MII Num Minority Interest (Income Account) MISEQ Num Minority Interest In Shareholders' Equity - Change MKVALT Num Market Value - Total - Fiscal MRC1 Num Rental Commitments - Minimum - 1st Year MRC2 Num Rental Commitments - Minimum - 2nd Year MRC3 Num Rental Commitments - Minimum - 3rd Year MRC4 Num Rental Commitments - Minimum - 4th Year MRC5 Num Rental Commitments - Minimum - 5th Year MRCT Num Rental Commitments - Minimum - 5 Year Total MRCTA Num Thereafter Portion of Leases MSA Num Marketable Securities Adjustment MSVRV Num Mandatory Securities Valuation Reserve (Statutory) MTL Num Loans From Securities Finance Companies for Margin Transactions NAICSH Num North America Industrial Classification System - Historical NAT Num Nonadmitted Assets - Total (Statutory) NCFLIQ Num Net Cash Flow Before Management of Liquid Resources and Financing NCO Num Net Charge-Offs NEQMI Num Non-Equity and Minority Interest Dividends Paid NFSR Num Non-Financial Services Revenue NI Num Net Income (Loss) NIADJ Num Net Income Adjusted for Common/Ordinary Stock (Capital) Equivalents NIECI Num Net Income Effect Capitalized Interest NIINT Num Net Interest Income NIIT Num Net Interest Income (Tax Equivalent) NIM Num Net Interest Margin NIO Num Net Items - Other NIT Num Net Item - Total NITS Num Net Income - Total (Statutory) NOASUB Num Net Overdrafts Acquired with Subsidiaries NOPI Num Nonoperating Income (Expense) NOPIO Num Nonoperating Income (Expense) - Other NP Num Notes Payable - Short-Term Borrowings NPANL Num Nonperforming Assets - Nonaccrual Loans NPAORE Num Nonperforming Assets - Other Real Estate Owned NPARL Num Nonperforming Assets - Restructured Loans NPAT Num Nonperforming Assets - Total NRTXT Num Nonrecurring Income Taxes After-tax NRTXTD Num Nonrecurring Income Tax Diluted EPS Effect NRTXTEPS Num Nonrecurring Income Tax Basic EPS Effect OANCF Num Operating Activities - Net Cash Flow OANCFC Num Operating Activities - Net Cash Flow - Continuing Operations OANCFD Num Operating Activities - Net Cash Flow - Discontinued Operations OB Num Order Backlog OGM Char OIL & GAS METHOD OIADP Num Operating Income After Depreciation OIBDP Num Operating Income Before Depreciation ONBALB Num Other Net Balances at Beginning of Year ONBALE Num Other Net Balances at End of Year OPEPS Num Earnings Per Share from Operations OPILI Num Operating Income - Life OPINCAR Num Operating Income - As Reported OPINI Num Operating Income - Non-Life OPIOI Num Operating Income - Other OPIRI Num Operating Income - Reinsurance OPITI Num Operating Income - Total OPPRFT Num Operating Profit OPREPSX Num Earnings Per Share - Diluted - from Operations OPRO Num Operating Revenues - Other OPTCA Num Options - Cancelled (-) OPTDR Num Dividend Rate - Assumption (%) OPTEX Num Options Exercisable (000) OPTEXD Num Options - Exercised (-) OPTFVGR Num Options - Fair Value of Options Granted OPTGR Num Options - Granted OPTLIFE Num Life of Options - Assumption (# yrs) OPTOSBY Num Options Outstanding - Beg of Year OPTOSEY Num Options Outstanding - End of Year OPTPRCBY Num Options Outstanding Beg of Year - Price OPTPRCCA Num Options Cancelled - Price OPTPRCEX Num Options Exercised - Price OPTPRCEY Num Options Outstanding End of Year - Price OPTPRCGR Num Options Granted - Price OPTPRCWA Num Options Exercisable - Weighted Avg Price OPTRFR Num Risk Free Rate - Assumption (%) OPTVOL Num Volatility - Assumption (%) PACQP Num Preacquisition Profits PALR Num Premiums Assumed - Life PANLR Num Premiums Assumed - Nonlife
Financial Management D. Vance Copyright 2010 PATR Num Premiums Assumed - Total PCL Num Provision - Credit Losses (Income Account) PCLR Num Premiums Ceded - Life PCNLR Num Premiums Ceded - Nonlife PCTR Num Premiums Ceded - Total PDATE Num Preliminary Date PDDUR Num Period Duration PDVC Num Cash Dividends on Preferred/Preference Stock (Cash Flow) PI Num Pretax Income PIDOM Num Pretax Income - Domestic PIFO Num Pretax Income - Foreign PLIACH Num Pension Liabilities - Change PLL Num Provision for Loan/Asset Losses PLTBL Num Premiums - Life - Total (Business Line) PNCA Num Core Pension Adjustment PNCAD Num Core Pension Adjustment Diluted EPS Effect PNCAEPS Num Core Pension Adjustment Basic EPS Effect PNCIA Num Core Pension Interest Adjustment After-tax PNCID Num Core Pension Interest Adjustment Diluted EPS Effect PNCIEPS Num Core Pension Interest Adjustment Basic EPS Effect PNCIP Num Core Pension Interest Adjustment Pretax PNCWIA Num Core Pension w/o Interest Adjustment After-tax PNCWID Num Core Pension w/o Interest Adjustment Diluted EPS Effect PNCWIEPS Num Core Pension w/o Interest Adjustment Basic EPS Effect PNCWIP Num Core Pension w/o Interest Adjustment Pretax PNLBL Num Premiums - Nonlife - Total (Business Line) PNLI Num Premiums Written - Non-Life PNRSHO Num Nonred Pfd Shares Outs (000) POBL Num Premiums - Other (Business Line) POPSRC Char Population Source PPCBL Num Personal Property and Casualty Claims (Business Line) PPEGT Num Property, Plant and Equipment - Total (Gross) PPENB Num Property, Plant, and Equipment - Buildings (Net) PPENC Num Property, Plant, and Equipment - Construction in Progress (Net) PPENLI Num Property, Plant, and Equipment - Land and Improvements (Net) PPENLS Num Property, Plant, and Equipment - Leases (Net) PPENME Num Property, Plant, and Equipment - Machinery and Equipment (Net) PPENNR Num Property, Plant, and Equipment - Natural Resources (Net) PPENO Num Property, Plant, and Equipment - Other (Net) PPENT Num Property, Plant and Equipment - Total (Net) PPEVBB Num Property, Plant and Equipment - Beginning Balance (Schedule V) PPEVEB Num Property, Plant, and Equipment - Ending Balance (Schedule V) PPEVO Num Property, Plant, and Equipment - Other Changes (Schedule V) PPEVR Num Property, Plant and Equipment - Retirements (Schedule V) PPPABL Num Personal Property and Casualty Premiums - Automobile (Business Line) PPPHBL Num Personal Property and Casualty Premiums - Homeowners (Business Line) PPPOBL Num Personal Property and Casualty Premiums - Other (Business Line) PPPTBL Num Personal Property & Casualty Premiums - Total (Business Line) PRC Num Participation Rights Certificates PRCA Num Core Post Retirement Adjustment PRCAD Num Core Post Retirement Adjustment Diluted EPS Effect PRCAEPS Num Core Post Retirement Adjustment Basic EPS Effect PRCC_C Num Price Close - Annual - Calendar PRCC_F Num Price Close - Annual - Fiscal PRCH_C Num Price High - Annual - Calendar PRCH_F Num Price High - Annual - Fiscal PRCL_C Num Price Low - Annual - Calendar PRCL_F Num Price Low - Annual - Fiscal PREBL Num Premiums - Reinsurance (Business Line) PRI Num Premiums Written - Reinsurance PRODV Num Proposed Dividends PROSAI Num Proceeds From Sale of Fixed Assets and Sale of Investments PRSHO Num Redeem Pfd Shares Outs (000) PRSTKC Num Purchase of Common and Preferred Stock PRSTKCC Num Purchase of Common Stock (Cash Flow) PRSTKPC Num Purchase of Preferred/Preference Stock (Cash Flow) PRV Num Provisions (Cash Flow) PRVT Num Policy Reserves - Total (Statutory) PSFIX Num Proceeds From Sale of Fixed Assets PSTK Num Preferred/Preference Stock (Capital) - Total PSTKC Num Preferred Stock - Convertible PSTKL Num Preferred Stock - Liquidating Value PSTKN Num Preferred/Preference Stock - Nonredeemable PSTKR Num Preferred/Preference Stock - Redeemable PSTKRV Num Preferred Stock - Redemption Value PTBL Num Premiums - Total (Business Line) PTRAN Num Principal Transactions PURTSHR Num Purchase of Treasury Shares PVCL Num Provision - Credit Losses (Balance Sheet) PVO Num Provision - Other PVON Num Provisions - Other (Net)
Financial Management D. Vance Copyright 2010 PVPL Num Provision - Pension Liabilities PVT Num Provisions - Total PWOI Num Premiums Written - Other RADP Num Reinsurance Assets - Deposits and Other (Insurance) RAGR Num Resale Agreements RARI Num Reinsurance Assets - Receivable/Debtors (Insurance) RATI Num Reinsurance Assets - Total (Insurance) RAWMSM Num Raw Materials, Supplies, and Merchandise RCA Num Restructuring Costs After-tax RCD Num Restructuring Costs Diluted EPS Effect RCEPS Num Restructuring Costs Basic EPS Effect RCL Num Reserves for Credit Losses (Assets) RCP Num Restructuring Costs Pretax RDIP Num In Process R&D Expense RDIPA Num In Process R&D Expense After-tax RDIPD Num In Process R&D Expense Diluted EPS Effect RDIPEPS Num In Process R&D Expense Basic EPS Effect RDP Num Regulatory Deposits RE Num Retained Earnings REA Num Retained Earnings - Restatement REAJO Num Retained Earnings - Other Adjustments RECCH Num Accounts Receivable - Decrease (Increase) RECCO Num Receivables - Current - Other RECD Num Receivables - Estimated Doubtful RECT Num Receivables - Total RECTA Num Retained Earnings - Cumulative Translation Adjustment RECTR Num Receivables - Trade RECUB Num Unbilled Receivables RET Num Total RE Property REUNA Num Retained Earnings - Unadjusted REUNR Num Retained Earnings - Unrestricted REVT Num Revenue - Total RIS Num Revenue/Income - Sundry RLL Num Reserve for Loan/Asset Losses RLO Num Reinsurance Liabilities - Other RLP Num Reinsurance Liabilities - Payables/Creditors RLRI Num Reinsurers' Liability for Reserves (Insurance) RLT Num Reinsurance Liabilities - Total RMUM Num Auditors' Remuneraton RPAG Num Repurchase Agreements RRA Num Reversal - Restructruring/Acquisition Aftertax RRD Num Reversal - Restructuring/Acq Diluted EPS Effect RREPS Num Reversal - Restructuring/Acq Basic EPS Effect RRP Num Reversal - Restructruring/Acquisition Pretax RV Num Reserves RVBCI Num Reserves for Benefits - Life - Claims (Insurance) RVBPI Num Reserves for Benefits - Life - Policy (Insurance) RVBTI Num Reserves for Benefits - Life - Total (Insurance) RVDO Num Reserves - Distributable - Other RVDT Num Reserves - Distributable - Total RVEQT Num Equity Reserves - Total RVLRV Num Revaluation Reserve RVNO Num Reserves - Nondistributable - Other RVNT Num Reserves - Nondistributable - Total RVRI Num Reserves - Reinsurance (Insurance) RVSI Num Reserves - Sundry (Insurance) RVTI Num Reserves - Total RVTXR Num Reserves - Tax-Regulated RVUPI Num Reserves for Unearned Premiums (Insurance) RVUTX Num Reserves - Untaxed SAA Num Separate Account Assets SAL Num Separate Account Liabilities SALE Num Sales/Turnover (Net) SBDC Num Securities Borrowed and Deposited by Customers SC Num Securities In Custody SCF Num Cash Flow Format SCO Num Share Capital - Other SCSTKC Num Sale of Common Stock (Cash Flow) SECU Num Securities Gains (Losses) - Unrealized SEQ Num Stockholders' Equity - Total SEQO Num Other Stockholders- Equity Adjustments SETA Num Settlement (Litigation/Insurance) After-tax SETD Num Settlement (Litigation/Insurance) Diluted EPS Effect SETEPS Num Settlement (Litigation/Insurance) Basic EPS Effect SETP Num Settlement (Litigation/Insurance) Pretax SHRCAP Num Share Capital Transactions - Other SICH Num Standard Industrial Classification - Historical SIV Num Sale of Investments SPCE Num S&P Core Earnings SPCED Num S&P Core Earnings EPS Diluted SPCEEPS Num S&P Core Earnings EPS Basic
Financial Management D. Vance Copyright 2010 SPI Num Special Items SPID Num Other Special Items Diluted EPS Effect SPIEPS Num Other Special Items Basic EPS Effect SPIOA Num Other Special Items After-tax SPIOP Num Other Special Items Pretax SPPCH Num Sale of Fixed Assets - (Gain) Loss SPPE Num Sale of Property SPPIV Num Sale of Property, Plant and Equipment and Investments - Gain (Loss) SPSTKC Num Sale of Preferred/Preference Stock (Cash Flow) SRC Num Source Document SRET Num Gain/Loss on Sale of Property SRT Num Surplus - Total (Statutory) SSNP Num Securities Sold Not Yet Purchased SSTK Num Sale of Common and Preferred Stock STALT Char Status Alert STBO Num Short-Term Borrowings - Other STFIXA Num Sale of Tangible Fixed Assets STINV Num Short Term Investments - (Increase)/Decrease STIO Num Short-Term Investments - Other STKCH Num Change in Stocks STKCO Num Stock Compensation Expense STKCPA Num After-tax stock compensation SUBDIS Num Subsidiary Undertakings - Disposal SUBPUR Num Subsidiary Undertakings - Purchase TDC Num Deferred Income Taxes - Net (Cash Flow) TDSCD Num Trading/Dealing Account Securities - Corporate Debt TDSCE Num Trading/Dealing Account Securities - Corporate Equity TDSG Num Trading/Dealing Securities - Gain (Loss) TDSLG Num Trading/Dealing Account Securities - Local Governments TDSMM Num Trading/Dealing Account Securities - Money Market TDSNG Num Trading/Dealing Account Securities - National Governments TDSO Num Trading/Dealing Account Securities - Other TDSS Num Trading/Dealing Account Securities - Sundry TDST Num Trading/Dealing Account Securities - Total TF Num Trust Fees TFVA Num Total Fair Value Assets TFVCE Num Total Fair Value Changes including Earnings TFVL Num Total Fair Value Liabilities TIC Char Ticker Symbol TIE Num Interest Expense - Total (Financial Services) TII Num Interest Income - Total (Financial Services) TLCF Num Tax Loss Carry Forward TRANSA Num Cumulative Translation Adjustment TSA Num Treasury Stock (Assets) TSAFC Num Total Sources/Applications of Funds (Cash Flow) TSCA Num Treasury Stock (Current Asset) TSO Num Treasury Stock - Other Share Capital TSTK Num Treasury Stock - Total (All Capital) TSTKC Num Treasury Stock - Common TSTKME Num Treasury Stock Book Value - Memo Entry TSTKN Num Treasury Stock - Number of Common Shares TSTKP Num Treasury Stock - Preferrred TSTLTA Num Treasury Stock (Long-Term Asset) TX Num Taxation TXACH Num Income Taxes - Accrued - Increase/(Decrease) TXBCO Num Excess Tax Benefit Stock Options - Cash Flow Operating TXBCOF Num Excess Tax Benefit of Stock Options - Cash Flow Financing TXC Num Income Taxes - Current TXDB Num Deferred Taxes (Balance Sheet) TXDBA Num Deferred Tax Asset - Long Term TXDBCA Num Deferred Tax Asset - Current TXDBCL Num Deferred Tax Liability - Current TXDC Num Deferred Taxes (Cash Flow) TXDFED Num Deferred Taxes-Federal TXDFO Num Deferred Taxes-Foreign TXDI Num Income Taxes - Deferred TXDITC Num Deferred Taxes and Investment Tax Credit TXDS Num Deferred Taxes-State TXEQA Num Tax - Equivalent Adjustment TXEQII Num Tax - Equivalent Interest Income (Gross) TXFED Num Income Taxes - Federal TXFO Num Income Taxes - Foreign TXNDB Num Net Deferred Tax Asset (Liab) - Total TXNDBA Num Net Deferred Tax Asset TXNDBL Num Net Deferred Tax Liability TXNDBR Num Deferred Tax Residual TXO Num Income Taxes - Other TXOP Num Taxation - Operating Activities TXP Num Income Taxes Payable TXPD Num Income Taxes Paid TXR Num Income Tax Refund
Financial Management D. Vance Copyright 2010 TXS Num Income Taxes - State TXT Num Income Taxes - Total TXVA Num Value Added Taxes TXW Num Excise Taxes UAOLOCH Num Other Assets and Liabilities - Net Change (Statement of Cash Flows) UAOX Num Other Assets - Utility UAPT Num Accounts Payable - Utility UCAPS Num Paid in Capital - Other UCCONS Num Contributions in Aid of Construction UCEQ Num Common Equity Total - Utility UCUSTAD Num Customer Advances for Construction UDCOPRES Num Deferred Credits and Operating Reserves - Other UDD Num Debt (Debentures) UDFCC Num Deferred Fuel - Increase (Decrease) (Statement of Cash Flows) UDMB Num Debt (Mortgage Bonds) - Utility UDOLT Num Debt (Other Long-Term) - Utility UDPCO Num Debt (Pollution Control Obligations) - Utility UDPFA Num Depreciation of Fixed Assets UDPL Char Utility - Liberalized Depreciation Code UDVP Num Preferred Dividend Requirements UFRETSD Num Funds for Retirement of Securities and Short-Term Debt (Cash Flow) UGI Num Gross Income (Income Before Interest Charges) UI Num Unearned Income UINVT Num Inventories - Utility ULCM Num Current Liabilities - Miscellaneous ULCO Num Current Liabilities - Other - Utility UNIAMI Num Net Income before Extraordinary Items and after Minority Interest UNL Num Unappropriated Net Loss UNNP Num Unappropriated Net Profit (Stockholders' Equity) UNNPL Num Unappropriated Net Profit UNOPINC Num Nonoperating Income (Net) - Other UNWCC Num Working Capital (Use) - Increase (Decrease) (Cash Flow) UOIS Num Other Internal Sources - Net (Cash Flow) UOPI Num Operating Income - Total - Utility UOPRES Num Operating Reserves UPD Num Update Code UPDVP Num Preference Dividend Requirements* UPMCSTK Num Premium on Common Stock* UPMPF Num Premium on Preferred Stock* UPMPFS Num Premium on Preference Stock* UPMSUBP Num Premium on Subsidiary Preferred Stock* UPSTK Num Preferred Stock at Carrying Value UPSTKC Num Preference Stock at Carrying Value* UPSTKSF Num Preferred/Preference Stock Sinking Fund Requirement URECT Num Receivables (Net) URECTR Num Accounts Receivable - Trade - Utility UREVUB Num Accrued Unbilled Revenues (Balance Sheet) USPI Num Special Items USTDNC Num Short-Term Debt - Decrease (Increase) (Cash Flow) USUBDVP Num Subsidiary Preferred Dividends USUBPSTK Num Subsidiary Preferred Stock at Carrying Value UTFDOC Num Total Funds From Operations (Cash Flow) UTFOSC Num Total Funds from Outside Sources (Cash Flow) UTME Num Maintenance Expense - Total UTXFED Num Current Taxes - Federal (Operating) UWKCAPC Num Working Capital (Source) - Decrease (Increase) (Cash Flow) UXINST Num Interest On Short-Term Debt - Utility UXINTD Num Interest on Long-Term Debt* VPAC Num Investments - Permanent - Associated Companies VPO Num Investments - Permanent - Other WCAP Num Working Capital (Balance Sheet) WCAPC Num Working Capital Change - Other - Increase/(Decrease) WCAPCH Num Working Capital Change - Total WCAPCHC Num Working Capital - Change WCAPOPC Num Working Capital/Net Operating Assets - Change WCAPS Num Working Capital Change - Source of Funds WCAPSA Num Working Capital Change (Separate Account) WCAPSU Num Source and Use of Funds/Working Capital Adjustments - Other WCAPT Num Working Capital/Cash/Net Funds Change - Total WCAPU Num Working Capital Change - Use of Funds WDA Num Writedowns After-tax WDD Num Writedowns Diluted EPS Effect WDEPS Num Writedowns Basic EPS Effect WDP Num Writedowns Pretax XACC Num Accrued Expenses XAD Num Advertising Expense XAGO Num Administrative and General Expense - Other XAGT Num Administrative and General Expense - Total XCOM Num Communications Expense XCOMI Num Commissions Expense (Insurance) XDEPL Num Depletion Expense (Schedule VI)
Financial Management D. Vance Copyright 2010 XDP Num Depreciation Expense (Schedule VI) XDVRE Num Expense - Development (Real Estate) XEQO Num Equipment and Occupancy Expense XI Num Extraordinary Items XIDO Num Extraordinary Items and Discontinued Operations XIDOC Num Extraordinary Items and Discontinued Operations (Cash Flow) XINDB Num Interest Expense - Deposits - Banks XINDC Num Interest Expense - Deposits - Customer XINS Num Interest Expense - Sundry XINST Num Interest Expense - Short-Term Borrowings XINT Num Interest and Related Expense - Total XINTD Num Interest Expense - Long-Term Debt XINTOPT Num Implied Option Expense XIVI Num Investment Expense (Insurance) XIVRE Num Expense - Investment (Real Estate) XLR Num Staff Expense - Total XNBI Num Other Insurance Expense XNF Num Non-Financial Services Expense XNINS Num Other Expense - Noninsurance XNITB Num Expense - Noninterest - Total (Bank) XOBD Num Expense - Other (Broker/Dealer) XOI Num Expenses - Other (Insurance) XOPR Num Operating Expenses - Total XOPRAR Num Operatings Expenses - As Reported XOPRO Num Operating Expense - Other XOPTD Num Implied Option EPS Diluted XOPTEPS Num Implied Option EPS Basic XORE Num Expense - Other (Real Estate) XPP Num Prepaid Expenses XPR Num Pension and Retirement Expense XRD Num Research and Development Expense XRENT Num Rental Expense XS Num Expense - Sundry XSGA Num Selling, General and Administrative Expense XSTF Num Staff Expense (Income Account) XSTFO Num Staff Expense - Other XSTFWS Num Staff Expense - Wages and Salaries XT Num Expense - Total XUW Num Other Underwriting Expenses - Insurance XUWLI Num Underwriting Expense - Life XUWNLI Num Underwriting Expense - Non-Life XUWOI Num Underwriting Expense - Other XUWREI Num Underwriting Expense - Reinsurance XUWTI Num Underwriting Expense - Total
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