capitalIQ-FinancialsGlossary

ItemIDItemNameItemDefinition1CostOfRevenuesExcelFormula:IQ_COST_REVCostofRevenues[1]isalineitemintheStandardtemplatewiththefollowingcomponents:CostofGoodsSold,Total[34]FinanceDiv.OperatingExp.[51]InsuranceDivisionOperatingExpenses[69]InterestExpense(FinanceDivision)[50]2Depreciation&Amortization,Total-(IS)ExcelFormula:IQ_DADepreciation&Amortization,Total-(IS)[2]isasummarylineitemintheStandardtemplatewiththefollowingcomponents:Depreciation&Amortization-(IS)[41]AmortizationofGoodwillandIntangibleAssets-(IS)[31]ImpairmentofOil,Gas&MineralProperties-(IS)[71]4EBT,Excl.UnusualItemsExcelFormula:IQ_EBT_EXCLEBT,Excl.UnusualItems[4]isasubtotallineitemintheStandardtemplatewiththefollowingcomponents:OperatingIncome[21]NetInterestExpenses[368]OtherNonOperatingExpenses,Total[371]ItemIDItemNameItemDefinition5EBT,Excl.UnusualItems-(TemplateSpecific)ExcelFormula:IQ_EBT_EXCL_BNK,IQ_EBT_EXCL_INS,IQ_EBT_EXCL_UTI,IQ_EBT_EXCL_RE,IQ_EBT_EXCL_FIN,IQ_EBT_EXCL_BREBT,Excl.UnusualItems-(TemplateSpecific)[5]isasubtotallineiteminthenon-Standardtemplateswiththefollowingcomponents:Bankstemplate:TotalRevenues-(BankTemplate)[365]-NonInterestExpense,Total(BankTemplate)[26]Brokerage&FinancialServicestemplates:OperatingIncome-(Bank/Brok./FSTemplate)[356]OtherNonOperatingExpenses,Total-(TemplateSpecific)[372]Insurancetemplate:OperatingIncome[356]InterestExpense,Total-(TemplateSpecific)[13]OtherNonOperatingExpenses,Total-(TemplateSpecific)[372]RealEstateandUtilitytemplates:OperatingIncome(REIT/UtilityTemplate)[22]NetInterestExpenses-(TemplateSpecific)[369]OtherNonOperatingExpenses,Total-(TemplateSpecific)[372]7EarningsFromContinuingOperationsExcelFormula:IQ_EARNING_COEarningsFromContinuingOperations[7]isasubtotallineitemacrossalltemplateswiththefollowingcomponents:EBTInclNon-recurringItems[139]-IncomeTaxExpense[75]MinorityInterestinEarnings-(IS)[83]8NetEPS-DilutedExcelFormula:IQ_DILUT_EPS_INCLNetEPS-Diluted[8]isalineitemacrossalltemplatescalculatedusingthefollowingformula:(DilutedNetIncome[3522]+EarningsOfDiscontinuedOperations[40]+ExtraordinaryItem&AccountingChange[42])/DilutedWeightedAverageSharesOutstanding[342]Note:1.Thisitemisadjustedforhistoricalstocksplits2.Formultipleclasscompanies,pershareitemsareprimaryclassequivalent,andforforeigncompanieslistedinCapitalIQasprimaryADRs,pershareitemsareADR-equivalentItemIDItemNameItemDefinition9NetEPS-BasicExcelFormula:IQ_BASIC_EPS_INCLNetEPS-Diluted[8]isalineitemacrossalltemplatescalculatedusingthefollowingformula:NetIncometoCommonInclExtraItems[16]/BasicWeightedAverageSharesOutstanding[3217]Note:1.Thisitemisadjustedforhistoricalstocksplits2.Formultipleclasscompanies,pershareitemsareprimaryclassequivalent,andforforeigncompanieslistedinCapitalIQasprimaryADRs,pershareitemsareADR-equivalent10ProfitExcelFormula:IQ_GPProfit[10]isasubtotallineitemintheStandardtemplateandisthe(difference)betweenthefollowingdataitems:TotalRevenues[28]-CostofRevenues[1]11TotalInterestOnBorrowingsExcelFormula:IQ_INT_BORROWTotalInterestOnBorrowings[11]isalineitemintheBankstemplatewiththefollowingcomponents:InterestOnBorrowings[204]InterestExpenseOnFHLBAdvances[206]InterestExpenseOthers[207]13InterestExpense,Total-(TemplateSpecific)ExcelFormula:IQ_INT_EXP_INS,IQ_INT_EXP_UTI,IQ_INT_EXP_RE,IQ_INT_EXP_FIN,IQ_INT_EXP_BRInterestExpense,Total-(TemplateSpecific)[13]isalineiteminthenon-Standardtemplates(excl.Banks)withthefollowingcomponents:Insurance,UtilityandRealEstatetemplates:InterestExpense[208]PreferredStockDividendofSubsidiary[282]DividendonTrustPref.Securities-(AfterTax)[288]PreferredStockDividendofSubsidiary-(AfterTax)[284]DividendonTrustPref.Securities[286]RealEstateandUtilitytemplates-additionalcomponents:DebtIssuanceCosts[133]FinancialServicesandBrokeragetemplates:DebtIssuanceCosts-(FS/BrokTemplate)[382]DividendonTrustPref.Securities-(AfterTax)-(FS/BrokTemplate)[386]DividendonTrustPref.Securities-(FS/BrokTemplate)[387]InterestExpense-(FS/BrokTemplate)[392]PreferredStockDividendofSubsidiary-(AfterTax)-(FS/BrokTemplate)[388]PreferredStockDividendofSubsidiary-(FS/BrokTemplate)[389]ItemIDItemNameItemDefinition15NetIncome-(IS)ExcelFormula:IQ_NINetIncome-(IS)[15]isasubtotallineitemacrossalltemplateswiththefollowingcomponents:Standardtemplate:EarningsFromContinuingOperations[7]EarningsOfDiscontinuedOperations[40]ExtraordinaryItem&AccountingChange[42](Standardtemplate)non-Standardtemplates:EarningsFromContinuingOperations[7]EarningsOfDiscontinuedOperations[40]ExtraordinaryItem&AccountingChange-(TemplateSpecific)[43]16NetIncometoCommonInclExtraItemsExcelFormula:IQ_NI_AVAIL_INCLNetIncometoCommonInclExtraItems[16]isasubtotallineitemacrossalltemplateswiththefollowingcomponents:NetIncome-(IS)[15]-PreferredDividendandOtherAdjustments[97]17NetInterestIncome-(BankTemplate)ExcelFormula:IQ_NET_INT_INC_BNKNetInterestIncome-(BankTemplate)[17]isasubtotallineiteminthebankstemplatewiththefollowingcomponents:InterestIncome,Total(BankTemplate)[25]-InterestExpense,Total(BankTemplate)[24]19UnusualItems,TotalExcelFormula:IQ_TOTAL_UNUSUALUnusualItems,Tot