Appendix III – Financial Statement Items

 There are two levels of Financial Statement items.  Level-1 contains the following fifty-one data points that have been mapped across all countries to facilitate comparisons.  Appendix IX contains the full name and descriptions of the abbreviations.

Total Assets

Total Liab. & Equity

Total Current Assets

Cash & Equivalent

MarketableSecurity

Accounts Receivable & Notes Receivable

Inventories

Total Fixed Assets

Buildings & Construction

Machinery & Equipment

Total Liabilities

Total Current Liabilities

Short-term Borrowings

Accounts Payable & Notes Payable

Current portion of Long Term Debt

Long Term Liabilities

Long-term Borrowings

Other Long Term Borrowings

Total Equity

Preferred Stock Dividend

Issued Common Shares

Issued Preferred Shares

Reserve on Disp. Of Fixed Asset Gain

Unappropriated Retained Earnings

Minority Equity

Net Sales

Future Contract Income

Cost Of Goods Sold

Gross Profit

Operating Expenses

Operating Income

Non-Operation Income

Pre-Tax Income

Income Tax Expense

Ordinary Income

Extraordinary Gain/Loss

Net Income

Net Income for Minority holdings

Consolidated Net Income

Current Income

Stock Dividend per share - Capital

Preferred Dividend per share - Capital

Net Cash Inflow from Operations.

Depreciation

Amortization

Cash Flow-Investments

(Purchase) of Fixed Assets

Cash Flow-Financing

Change in Cash Flow

Cash Equivalent - Beginning

Cash Equivalent - End

 

Level-2 Financial Statement items vary by country and format.  The following is a sample of data points contained in the Taiwan Industrial Format:

 

Cash & Equivalent

MarketableSecurity

A/R & N/R

Other Receivable

Loan To Other-S-T

Inventories

Prepaid & Advance

Other Current Ass.

Total Current Assets

Long-term Investment

Land

Build. & Constru.

Machinery,Equip.

Other Equipment

Reval.-Fixed Ass.

Accum. Depreciat.

LossRes.-FixedAss.

Construct.-Progre.

Total Fixed Assets

Deferred Assets

Intangible Assets

OtherNon-Curr.Ass.

Goodwill

Total Other Assets

Total Assets

Short-term Borrow.

Bills Issued

A/P & N/P

Accrued Expenses

Advances-Customers

Other Payable

Accrued Income Tax

Curr. of L-T Debt

Other Curr. Liab.

Total Current Liab.

L-T Liabilities

Deferred Cre.Bala.

AccruedPensionPay

Deferred Tax

Res.forLand Reval.

Other Spec. Reser.

Misc. L-T Liab.

Goodwill Cre. Balan.

Minority Equity

Total Other L-T Liab

Total Liabilities

Common Stocks

Preferred Stocks

Proceeds- New Issued

Res.-CapitalIncrease

Capital Reserve

Legal Reserve

Appropriated R/E

Unappropriated R/E

Valu. Loss-L-T Inv.

Adjustment For FX

Unrecognized Pension

Treasury Stock

Total Equity

Total Liab. & Equity

Net Sales

Cost Of Goods Sold

Gross Profit

Unearned-RelatedSale

Operating Expenses

Oper.Exp.Promotion

OperatingExp.-ADM

Operat.Expense-R&D

Operating Income

Interest Income

Investment Income

Gain-Disposal Inv.

Rev-Loss on Inv.

Gain-Disposal F/A

Rev-Loss on Invty

Exchange Gain

OtrNon-OperateInc.

Total Non-Op.Income

Interest Expenses

Investment Loss

Loss-Disposal Inv.

Loss-Inv Revaluat

Loss-Disposal F/A

Exchange Loss

Valu. Loss on Inv.

OtherNon-Oper.Exp.

Total Non-Op. Exp.

Pre-Tax Income

Income Tax Expense

Ordinary Income

Discont'd Dpt. G/L

Extraordinary G/L

Cumulative Effects

Nt Income Before Min

P/L Before Merge

Net Income for Minor

Bonus from Subsidiar

Net Income

Earning Per Share

Wght. Avg. Stocks

Preferred Stock-Div.

EBIT

EBITDA

Net Income-Exc Dispo

Cash Div. Per Share

Stock Div-Ern P/S

Stock Div-Cpl P/S

Income After Tax

Non-Cash Extra.Item

Depreciation

Amortization

L-T Inv.EquityInc.

L-T Inv.EquityLoss

Cash Div.-LTInvest

S-T Inv.Disp.Loss

ST-Inv INC/DEC-Trade

Sale (Buy) Trad Deri

FA Disposal Loss

L-T Inv.Disp.Loss

Prov(Rever.)Reser.

Dec(Inc)-A/R

Dec(Inc)-Inventy

Inc(Dec)-A/P

Other Adjust-OP.ACt.

Cash Flow-Operating

Sale(Pur.)S-T Inv.

Sale(Buy)Invest Deri

Sale of L-T Inv.

(Purchase)L-T Inv.

Sale of Fix Asset

(Purchase) of FA

Cash For Mergin

Other Adjust-InvAct

Cash Flow-Inv.

Proceed fmNewIssue

Dividend Paid

Dir.&Emp.Bonus

Inc(Dec)-S-T Debt

Inc(Dec) L-T Debt

Bonds Issued

Bonds Redeemed

Dec/Inc-TreasureSt

Misc. from Financing

Cash Flow-Financing

Exchange Influence

Change in Cash Flow

Cash Equiv.-Beg

Remainders From Merg

Cash Equiv.-End

Interest Paid

Income Tax Paid

CFO-Exculde.S-T Inv.

S-T Inv.-Equity Secu

Loss All.- S-T Inv

Bad Debt All.-AR,NR

N/R Discounted

Defer-Install. Sale

Bad Debt All.-Other

Raw Materials,Supply

Work in Process

Finished Goods

Other Inventories

Allow.-Invent. Valu.

Var. Allocation

Inventory - Land

Inventory-Construct.

Inventory - Building

Unrealized Inter.Inc

L-T Inv-Equity Secur

L-T Inv-Fixed Income

L-T Inv-Fund

L-T Inv-Real Estate

Loss All.-L-T Inv.

L-T Inv-FX Adjust.

Reval-Building

Reval-Equipmen

Reval-Other FA

Reval-Land

Acc. Depr.-Building

Acc. Depr.-Equip.

Acc. Depr.-Other FA

Capitalized Interest

L-T Loan To Others

Other Misc. Inv.

Receivable-Overdue.G

Bad Debt All.Overdue

Receivable - Overdue

Pledged Deposit S-T

Pledged Deposit OCA

DepositedPledged-L-T

PledgedDeposit-O-NCA

Borrow Fm Non-Finan.

Long-term Borrowings

Bonds & C.B.

Installment Payable

Other L-T Borrowing

Other L-T Tariff

LT Debt Pay-Next YR

LT Debt-Pay Next 2YR

LT Debt Pay-Next 3YR

LT Debt Pay-Next 4YR

LT Debt Pay-Next 5YR

LT Debt Pay-Next 6YR

LT Debt Pay-Next 7YR

LT Debt Pay-Next 8YR

LT Debt Pay-Next 9YR

LT Debt P-After 10Y

Unconvertible Bonds

Convertible Bonds

Reserve-Paid In

Reserve-Revalat. FA

Reserv-Disp.FA.Gain

Reserve-L-T Inv.

Reserve-Donation

Reserve-Teasury Stk

Reserve-Other

Discount Rate

Pension Plan Return

Salary Growth Rate

Remain. Serv. Period

Funding Policy-Fund.

Service Cost

Interest Cost

Project Retu.On Plan

Amortization-Oblig.

NetPeriod Pension

Vested Benef. Oblig.

Non-Vested Benef.Ob.

Acc. Benef. Oblig.

Add. Benef.-Future

Pojected Benefit Ob.

Fair Value-Pension

Funded Status

Unrecog.Net Transit.

Unrecog.Prior Cost

Unrecognized G/L

Adj. to Min.Liab.

Accr.PensionCost-Cur

Defr.TaxAsst.-NCur

Defr. Tax Asst.-Curr

Defr. Tax Liab.-Cur

Defr. Tax Liab.-NCur

Date of Tax1

Pct of Tax1

Tax Credit

Tax Exp.-Current

Tax Exp.-Deferred