Índices
Nome
Mnemónico
Aplicável a:
Definição (Thomson Reuters, 2010)
World Index
G#LTOTMKWD All Industries
n/d
Alternext All Share
1LENFRALT
All Industries
n/d
FTSE AIM All Share
2LFTSEAIM
All Industries
n/d
Variáveis Gerais
Nome
Mnemónico
Aplicável a:
Definição (Thomson Reuters, 2010)
Nome da empresa
CNAME
All Industries
n/d
País de Cotação
GEOLN
All Industries
This datatype returns a geographical classification of listing by name that
specifying the home or listing country of a company security.
Indústria (Classificação ICB)
ICBIN
All Industries
ICBIN returns the name of the ICB industry under which the equity is
classified. The FTSE/DJ Industry Classification Benchmark (ICB) hierarchy
provides 10 Industries to help investors monitor broad industry trends.
Super-sector (Classificação ICB)
ICBSSN
All Industries
ICBSSN returns the name of the ICB industry under which the equity is
classified. The FTSE/DJ Industry Classification Benchmark (ICB) hierarchy
provides 18 Supersectors that can be used for identifying macroeconomic
opportunities for investment and trading decisions.
Sector (Classificação ICB)
ICBSN
All Industries
ICBSN returns the name of the ICB industry under which the equity is
classified. The FTSE/DJ Industry Classification Benchmark (ICB) hierarchy
provides 39 Sectors that provide a broad benchmark for investment managers.
Subsector (Classificação ICB)
ICBSUN
All Industries
ICBSUN returns the name of the ICB industry under which the equity is
classified. The FTSE/DJ Industry Classification Benchmark (ICB) hierarchy
provides 104 Subsectors that allow for more detailed quantitative and
qualitative analysis.
Normas contabilísticas
WC07536
All Industries
Accounting standards followed
1
Demonstração de Resultados
Nome
Mnemónico
Aplicável a:
Definição (Thomson Reuters, 2010)
Net Sales or Revenues
WC01001
Industrial Companies
NET SALES OR REVENUES represent gross sales and other operating
revenue less discounts, returns and allowances.
It includes but is not restricted to: Franchise sales when corresponding costs are
available and included in expenses; Consulting fees; Service income; Royalty
income when included in revenues by the company; Contracts-in-progress
income; Licensing and franchise fees; Income derived from equipment lease or
rental when considered part of operating revenue; Commissions earned (not
gross billings) for advertising companies; Income from leased departments.
It excludes: Non-operating income; Interest income; Interest capitalized; Equity
in earnings of unconsolidated subsidiaries; Rental income; Dividend income;
Foreign exchange adjustment; Gain on debt retired; Sale of land or natural
resources; Sale of plant and equipment; Sale of investment; Sales from
discontinued operations; Security transactions; Income on reserve fund
securities when shown separately; Operating differential subsidies for shipping
companies; Net mutual aid assistance for airlines companies; General and
Service Taxes; Value-Added taxes; Excise taxes; Windfall Profit Taxes.
Banks, Insurance and Other
Financial Companies
REVENUES represent the total operating revenue of the company.
It includes but is not restricted to: For Banks: Interest and fees on loans; Interest
on Federal Funds; Interest on Bank Deposits; Interest on State, County and
Municipalities Funds; Interest on U.S. Government and Federal Agencies
Securities; Federal Funds sold and securities purchased under resale
agreements; Lease Financing; Net leasing revenue; Income from Trading
Accounts; Foreign Exchange Income; Investment Securities gains/losses;
Service Charges on Deposits; Other Service Fees; Trust Income; Commissions
and Fees; For Insurance Companies: Premiums Earned; Investment income (if
the company reports this item net of expenses then the net amount is shown;
after excluding interest expense); Other operating income; Gains/Losses on sale
of securities (pre-tax); For Other Financial Companies: Investment income/loss;
Interest income; Income from trading accounts; Trust income; Commission and
fees; Rental Income; Securities purchased under resale agreements; Investment
Banking income; Principal Transactions.
Gross Income
WC01100
Industrials, Other Financial
Companies
Gross Income represents the difference between sales or revenues and cost of
goods sold and depreciation/depletion, and amortization.
Depreciation, depletion and
amortization
WC01151
All Industries
DEPRECIATION represents the process of allocating the cost of a depreciable
asset to the accounting periods covered during its expected useful life to a
business. It is a non-cash charge for use and obsolescence of an asset.
DEPLETION refers to cost allocation for natural resources such as oil and
mineral deposits.
AMORTIZATION relates to cost allocation for intangible assets such as patents
and leasehold improvements, trademarks, bookplates, tools and film cost.
Dry-hole Expense and Abandonments for extractive companies are included in
Depreciation, Depletion & Amortization. If exploration expenses include dry-
hole costs and impairment of unproved properties then it is included in Cost of
Goods Sold.
It excludes depreciation of discontinued operation.
It includes oil & gas property valuation provision.
If depreciation is not available from the income statement it is taken from the
Statement in Changes in Financial Position.
EBITDA
WC18198
Banks, Industrials & Other
Financial Companies
EARNINGS BEFORE INTEREST, TAXES
AND DEPRECIATION
(EBITDA) represent the earnings of a company before interest expense, income
taxes and depreciation. It is calculated by taking the pre-tax income and adding
back interest expense on debt and depreciation, depletion and amortization and
subtracting interest capitalized.
EBIT
WC18191
All Industries
EARNINGS BEFORE INTEREST AND TAXES (EBIT) represent the earnings
of a company before interest expense and income taxes. It is calculated by
taking the pre-tax income and adding back interest expense on debt and
subtracting interest capitalized.
EBT (Pre-tax Income)
WC01401
All Industries
PRE-TAX INCOME represents all income/loss before any federal, state or local
taxes. Extraordinary items reported net of taxes are excluded.
For U.S. corporations, equity in earnings of unconsolidated subsidiaries and
minority interest are not included, unless the company specifically states that
they are pre-tax. For non-U.S. corporations, this item is usually reported before
taxes.
Net income available to common
WC01751
All Industries
NET INCOME USED TO CALCULATE EARNINGS PER SHARE represents
the net income the company uses to calculate its earnings per share. It is before
extraordinary items.
For U.S. corporations, it is one of the following: a. Net income after preferred
dividends; b. Common and common equivalent net income (includes effect of
those securities considered common equivalent); c. Fully diluted net income
(includes the effects of all convertible securities and the exercise of stock
options and warrants).
For Non-U.S. corporations, it is generally net income after preferred dividends.
It is not necessarily the numerator for the earnings per share calculation.
Interest Expense on Debt
WC01251
All Industries
INTEREST EXPENSE ON DEBT represents the service charge for the use of
capital before the reduction for interest capitalized. If interest expense is
reported net of interest income, and interest income cannot be found the net
figure is shown.
It includes but is not restricted to: Interest expense on short term debt; Interest
expense on long term debt and capitalized lease obligations; Amortization
expense associated with the issuance of debt; Similar charges.
Interest Capitalized
WC01255
All Industries
INTEREST CAPITALIZED represents an allowance on borrowed funds used
for long term projects or construction.
For Utilities, it includes allowance for funds used during construction that are
related to borrowed monies. It excludes allowance for borrowed funds used
during construction that are not interest related.
Balanço
Nome
Mnemónico
Aplicável a:
Definição
Activos Fixos
Property, plant and equipment –
net
WC02501
All Industries
PROPERTY, PLANT AND EQUIPMENT (NET) represents Gross Property,
Plant and Equipment less accumulated reserves for depreciation, depletion and
amortization.
It includes but is not restricted to: Land; Buildings – Net; Machinery- Net
Equipment – Net; Construction work in progress; Minerals – Net; Oil – Net;
Autos and trucks – Net; Timberland and timber rights – Net; Leasehold
improvements – Net; Rented equipment – Net; Furniture and fixture – Net;
Property, Plant and Equipment leased under capitalized lease obligations – Net;
Book plates – Net; Non-current film costs and inventory; Broadcasting rights
and licenses; Franchise rights and licenses; Long term power purchase
contracts; Publishing rights and licenses; Funds held for construction; Long
term power purchase contracts; Software products.
It excludes: Tools and dies amortized over less than two years; Excess carrying
value over cost of property; Copyrights, trademarks, and goodwill; Property not
used in operations or used in operations to be discontinued; Property held for
sale for companies other than Real Estate companies (treated as investment and;
advances).
Intangible other assets
WC02649
All Industries
INTANGIBLE OTHER ASSETS, NET (TOTAL) represent other assets not
having a physical existence. The value of these assets lies in their expected
future return. Data for this field is generally not available prior to 1989.
It includes but is not restricted to: Goodwill/Cost in excess of net assets
purchased (field 18280); Patents; Copyrights; Trademarks; Formulae
Franchises of no specific duration; Capitalized software development
costs/Computer programs; Organizational costs; Customer lists; Licenses of no
specific duration; Capitalized advertising cost; Mastheads (newspapers);
Capitalized servicing rights; Purchased servicing rights.
Investimentos Financeiros
Investments in unconsolidated
subsidiaries
WC02256
All Industries
INVESTMENTS IN ASSOCIATED COMPANIES represent long term
investments and advances in unconsolidated subsidiaries and affiliates in which
the company has a business relationship or exercises control. It includes joint
ventures. Data is generally not available prior to 1989.
It includes but is not restricted to: Investment in non-consolidated subsidiaries
or associated companies; Investment in joint ventures; Advances in related
companies (if the item is simply called advances then it will be update to Other
Investments); Advances/Loans to unconsolidated subsidiaries or related
companies (if reported simply as loans, this item is shown in other investments).
Other investments
WC02250
All Industries
OTHER INVESTMENTS represent any other long term investment except for
investments in unconsolidated subsidiaries.
Banks
OTHER INVESTMENTS generally represent time deposits, interest bearing
deposits and other short term investments.
Insurance Companies
OTHER INVESTMENTS represent all other investments of the insurance
company besides fixed income and equity securities, real estate investments and
mortgage and policy loans.
Other Financial Companies
OTHER INVESTMENTS represent all investments except real estate assets and
loans.
It includes but is not restricted to: Treasury securities (field 02205); Equity
securities investment-total (field 02230); Securities purchased under resale
agreements (field 02211); Long term bond investments; Advances (if called
advances in related companies then it is updated to Investments in Associated
Companies); Assets held for resale; Mortgages held for resale; Money held in
trust (Japan); Gold collectible (France); Construction projects under
development; Condominium projects under development; Investments in
leveraged leases; Construction projects under development.
Investments - Total
WC02255
Banks
INVESTMENTS - TOTAL represent investment in securities which directly or
indirectly creates a loan made by the bank.
It includes but is not restricted to: U.S. treasury securities; Federal agency
securities; State and municipal securities; Federal funds sold; Trading accounts
securities; Securities purchased under resale agreements; Mortgage backed
securities; Federal funds; Other securities; Other investments; Total securities
available for sale (field 18093).
Investments - Total
WC02255
Insurance and Other Financial
Companies
INVESTMENTS - TOTAL represent the interest earning assets of the company.
It includes but is not restricted to: For Insurance Companies: Fixed income
securities; Equity securities; Real estate assets; Mortgage & Policy loans; Other
Investments. For Other Financial Companies: Loans; Real estate assets; Finance
Receivables; Other Investments.
Total Assets
WC02999
All Industries
TOTAL ASSETS represent the sum of total current assets, long term
receivables, investment in unconsolidated subsidiaries, other investments, net
property plant and equipment and other assets.
Banks
TOTAL ASSETS represent the sum of cash & due from banks, total
investments, net loans, customer liability on acceptances (if included in total
assets), investment in unconsolidated subsidiaries, real estate assets, net
property, plant and equipment and other assets.
Insurance Companies
TOTAL ASSETS represent the sum of cash, total investments, premium
balance receivables, investments in unconsolidated subsidiaries, net property,
plant and equipment and other assets.
Other Financial Companies
TOTAL ASSETS represent the sum of cash & equivalents, receivables,
securities inventory, custody securities, total investments, net loans, net
property, plant and equipment, investments in unconsolidated subsidiaries and
other assets.
Dans le document
Honeywell 2040
(Page 177-181)