CORPORATE PROFILES Share Prices/Volumes (Corporate Profiles)
General Information
Total Revenue
Total Assets
Net Income
Market Capitalization
Shares Outstanding
FP 500 Sales Rank
FP 500 Asset Rank
FP 500 Income Rank
Industry
FP Industry
FP 500 Type
Number of Employees
Number of Shareholders
Address
Phone
Fax
Names
Profitability Ratios
Return on Equity
Return on Assets
Return on Invested Capital
Operating Margin
Pre-Tax Margin
Net Profit Margin
Year-Over-Year Growth Rates
Earnings Per Share
Dividends Per Share
Book Value Per Share
Cash Flow Per Share
Total Revenue
Risk Ratios
Current Ratio
Quick Ratio
Cash Flow/Total Debt Ratio
Working Capital/Total Assets Ratio
Long-Term Debt/Equity Ratio
Total Debt/Equity Ratio
Pre-Tax Interest Coverage Ratio
Miscellaneous Ratios
Dividend Payout Ratio
Effective Income Tax Rate
Beta (Corporate Profiles)
Share Prices/Volumes
52 Week High
52 Week Low
MRW Close
Avg Weekly Volume
MRW Volume
Share Price Ratios
Price/Earnings
Price/Cash Flow
Earnings Yield
Dividend Yield
Price/Book Value
Price/Sales
Dates
MR Fiscal Year End
MR Database Year
MR Fiscal Quarter
MR Database Quarter
Per Share Data
Latest Interim
Earnings/Share
Year-ago Interim EPS
Latest Dividends Declared
12 Mos Earnings/Share
Indicated Dividend Rate
Book Value/Share
Earnings Momentum
Price Performance
FUNDAMENTAL DATA
Introduction
Balance Sheet Items (Annual)
Acceptances
Accounts Payable
Accounts Payable - Trust
Accounts Receivable
Accrued Investment Income
Accum Deprec, Depl, Amort
Acturial Liabilities - Insurance
Adj for Reciprocal Holdings
Adj for Market Value - LT
Adj for Market Value - ST
Advances from Bank of Canada
Approp for Contingencies
Cash and Equivalent
Cash/Deposits with Bk of Cda
Cheques and Items in Transit
Cheques and Other in Transit
Claims Provisions
Common Share Capital
Contributed Surplus
Convertible Preferred Portion
Cur Portn of Capital Leases
Cur Portn of Long-Term Debt
Current Assets
Current Liabilities
Current Long-Term Debt
Current Taxes Payable
Customer Liabilities
Day, Call and Short Loans
Deferred Costs
Deferred Development Costs
Deferred Income
Deferred Income Taxes
Deferred Revenue
Demand Deposits
Deposits
Deposits with Other Banks
Dividends Payable
Exploration/Develop Properties
Federal Debt
Foreign Exchange Adjustments
Funds on Deposit - Insurance
General Reserves - Banks
Income Producing Properties
Income Taxes Payable
Income Taxes Recoverable
Intangibles
Inventories
Investment Gains/Losses
Investments in Affiliates
Lease Receivables
Liabilities of Subsidiaries
Loan Investments
Loans
Loans - Associated Corps
Loans - Banks
Loans - Municipal and School
Loans - Provinces
Long-Term Debt - Convertible
Long-Term Debt - Gross
Long-Term Debt - Net
Long-Term Investments
Marketable Securities - Book
Minority Interest
Minority Interest
Misc Long-Term Investments
Misc Other Liabilities
Misc Short-Term Liabilities
Mortgages
Mortgages Receivable
Net Assets of Disc Opers.
Notes & Loans Currently Due
Other Current Assets
Other Current Liabilities
Other Liabilities
Other Loans
Other Long-Term Assets
Other Long-Term Liabilities
Partnership Units
Payable on a Fixed Date
Preferred Share Capital
Prepaid Expenses
Properties for Future Develop.
Properties Held for Resale
Properties Under Development
Property, Plant & Equip - Gross
Property, Plant & Equip - Net
Provincial & Municipal Debt
Provision for Losses
Real Estate
Real Estate
Realized Investment Gain/Loss
Retained Earnings
Securities Investments
Segregated Funds
Segregated Funds - Insurance
Surplus Accounts
Term Deposits
Total Assets
Total Liabilities
Total Long-Term Investments
Total Shareholders' Equity
Unissued Capital Reserve
Unrealised Investmt Gain/Loss
Value of Shares in Treasury
Income Statement (Annual)
After Tax Equity Income
Amortization of Debt Issue
Capitalized Expenses - Notes
Capitalized Interest
Common Divs Declared - Total
Cost of Goods Sold
Cost of Real Estate Sales
Current Pension Payments
Deferred Taxes
Deprec, Depletion & Amort
Disability Benefits
Discontinued Operations
Equity Income
Exploration Expense
Extraordinary Items
Fees
Gain on Sale of Investment
Income from Lease Financing
Income Taxes
Int Charged to Construction
Interest & Other Income
Interest Expense - Gross
Interest Expense - Net
Interest on Debentures
Interest on Deposits
Investment Income
Loan Income
Long-Term Interest
Management Fees
Minority Interest
Misc Operating Expenses
Misc Revenues
Mortgage Income
Net Commissions
Net Income
Net Income Before Disc Opers
Net Income Before Ext. Items
Net Income for Common
Non-Interest Expenses
Non-Operating Expenses
Operating Income - Mgmt
Operating Income
Operating Interest Expense
Other After Tax Income
Other Interest Expense
Other Pre-Tax Income
Policy Benefits
Pre-Tax Equity Income
Pre-Tax Income
Preferred Dividend Req'd - Conv
Preferred Dividend Requirement
Premium Income
Provision for Loan Losses
Real Estate Income
Real Estate Sales
Rental Income
Rental Operation Expenses
Research and Devel Expense
Salaries and Benefits
Short-Term Interest
Total Operating Expenses
Total Revenue
Unusual Items
Writedowns/Writeoffs
Changes in Financial Position (Annual)
Capital Expenditures - Net
Cash Flow
Cash From Misc Financing
Cash Position - Year End
Change in Cash Position
Change in Debt Position - Net
Change in Earning Assets
Change in Investments - Net
Change in Misc Investments
Change in Non-Earning Assets
Change in Property - Net
Change in Share Position - Net
Funds - Financing Activities
Funds - Investing Activities
Funds - Operating Activities
Other Uses of Funds
Financial Ratios (Annual)
Acct Rec/Acct Pay
Acid Test (Quick Ratio)
After Tax Items/Assets %
Apparent Tax Rate %
Asset Turnover
Assets Growth Y/Y%
Avg Price/Book Value
Avg Price/Cash Flow
Avg Price/Earnings
Avg Price/Sales
BIS Tier I Ratio
BIS Tier II Ratio
BIS Total Capital Ratio
Book Value/Share $
Book Value/Share - 3 Yr Growth
Book Value/Share - 5 Yr Growth
Book Value/Share - 10 Yr Growth
Book Value/Share Growth Y/Y%
Capital Expends/Sh $
Capitalized Interest/Interest %
Cash & Securities/Deposits
Cash Flow Opers/Sh $
Cash Flow/Share - 3 Yr Growth
Cash Flow/Share - 5 Yr Growth
Cash Flow/Share - 10 Yr Growth
Cash Flow Ops Growth Y/Y%
Cash Flow/Net Bef Disc
Cash Flow/Total Debt %
Common Equity/Assets %
Current Ratio
Debt/Common Equity
Deposits Growth Y/Y%
Dividend Payout Ratio
Dividend Yield %
Dividends Per Share $
Dividends/Share - 3 Yr Growth
Dividends/Share - 5 Yr Growth
Dividends/Share - 10 Yr Growth
Dividends/Share Growth Y/Y%
Earnings Per Share $
Earnings/Share - 3 Yr Growth
Earnings/Share - 5 Yr Growth
Earnings/Share - 10 Yr Growth
Earnings Growth Y/Y%
Earnings Yield %
EBIT Margin %
Estim Payback (Yrs)
Fiscal Price - High $
Fiscal Price - Low $
Free Cash Flow Opers/Sh $
Int Rate Sensitivity/Assets %
Interest Burden %
Interest Coverage
Leverage
Loans Growth Y/Y%
Long-Term Debt/Common Equity
Net-Net Working Cap/Sh $
Net Interest Margin %
Net Profit Margin %
Non-Int Expenses/Assets %
Non-Int Expenses/Revenue %
Non-Perform Loans/Equity %
Non-Perform Loans/Loans %
Operating Leverage
Operating Margin %
Other Income/Assets %
Pre-Tax Margin %
Pre-Tax Return on Assets %
Provision for Losses/Assets %
Provision for Losses/Loans %
Reserves/Non-Perform Loans %
Retention %
Return on Assets %
Return on Equity %
Return on Invested Capital %
Return on Risk - Adj Assets %
ROE/ROA
Sales Growth Y/Y%
Sales/Cash & Equiv.
Sales/Fixed Assets
Sales/Inventory
Sales/Receivables
Sustainable %
Tangible Book Value/Sh $
Total Debt/Common Equity
Working Cap/Total Assets %
Per Share Values (Annual)
Avg Number of Common O/S
Calendar Price - Close
Calendar Price - High
Calendar Price - Low
Cash Flow per Share
Cdn Exchange Volume - Fiscal
Dividends Per Share - Declared
Earnings Per Sh Bef Disc Op
Earnings Per Sh Bef Extraord
Earnings Per Share
Fiscal Price - Close
Fiscal Price - High
Fiscal Price - Low
Fully Diluted Earnings Per Sh
Fully Diluted EPS Bef Extraord
Net Asset Value per Share
Number of Common Shs O/S
Total Common Shares Reserved
Total Volume - Common & Equiv
US Exchange Volume
Current Data Items / Spot
Beta - 52 Weeks
Beta - 36 Months
Beta - 60 Months
Beta - 120 Months
Dividend Rate Indicated
Dividend Yield
Earnings Per Share - 12 Mos
Earnings Yield
Market Capitalization
Price (Daily Close)
Price - 52 Week High
Price - 52 Week Low
Price/Book Value
Price/Cash Flow
Price/Earnings
Price/Sales
Price Change - 1 Week
Price Change - 4 Weeks
Price Change - 13 Weeks
Price Change - 52 Weeks
Price Change - 36 Months
Price Change - 60 Months
Volume (Day)
Volume - Avg 52 Week
Miscellaneous Items (Annual)
Average Exch Rate - Calendar
Average Exchange Rate - Fiscal
Closing Exch Rate - Calendar
Closing Exchange Rate - Fiscal
Effect of Accounting Change
Number of Employees
Number of Shareholders
Operating Lease Payment - Yr 1
Payments on Arrears
Preferred Dividend in Arrears
Preferred Redemption Premium
Surplus of Pension Fund Avail
Unfunded Pension Liability
Unused Lines of Credit
Income Statement (Quarterly)
Common Divs Declared - Total
Deprec, Depletion & Amort
Discontinued Operations
Extraordinary Items
Income Taxes
Interest Expense - Gross
Interest Expense - Net
Investment Income
Minority Interest
Net Income
Net Income Before Disc Opers
Net Income Before Ext. Items
Non-Interest Expenses
Non-Operating Expenses
Operating Income
Other After Tax Income
Other Pre-Tax Income
Policy Benefits
Pre-Tax Income
Preferred Dividend Requirement
Provision for Loan Losses
Total Operating Expenses
Total Revenue
Unusual Items
Per Share Values (Quarterly)
Avg Number of Common O/S
Cash Flow Per Share
Dividends Per Share - Declared
Earnings per Sh Bef Extraord
Earnings Per Share
Fiscal Price - Close
Fiscal Price - High
Fiscal Price - Low
Fully Diluted Earnings Per Sh
Fully Diluted EPS Bef Extraord
Net Asset Value per Share
Number of Common Shs O/S
Total Volume - Common & Equiv
FINANCIAL STATEMENTS
Balance Sheet
Income Statement
Cash Flow Statement
Share Statistics
Financial Ratios
52 Week High - The highest share price for the 52 prior weeks, adjusted for share splits and expressed in Canadian dollars.
52 Week Low - The lowest share price for the 52 prior weeks, adjusted for share splits and expressed in Canadian dollars.
Latest Price - The closing price for the date shown, adjusted for share splits and expressed in Canadian dollars.
Latest Volume - The trading volume on Canadian exchanges for the date shown, expressed in numbers of shares.
Avg Daily Volume - The average daily trading volume on Canadian exchanges for the last 52 weeks, expressed in numbers of shares.
MR Fiscal Year End - The date of the most recent fiscal year end for the selected company.
MR Fiscal Quarter - The date on which the most recent fiscal quarter ends for the selected company and for which data are available.
MR Database Year - The most recent database year for which data are available for the selected company. For companies with fiscal year ends between July 1 and December 31, the Most Recent Database Year and the Most Recent Fiscal Year are the same. For companies with fiscal years ending between January 1 and June 30, the Most Recent Database Year is the year prior to the Most Recent Fiscal Year End. For example, 1999 is the Most Recent Database Year for a company whose Most Recent Fiscal Year End is March 31, 2000. In contrast, 2000 is the Most Recent Database Year for a company whose Most Recent Fiscal Year End is September 30, 2000.
MR Database Quarter - The most recent database quarter for which data are available for the selected company. Quarters are shown as fiscal quarters. For example, if a company’s fiscal year ends September 30, 2000, the quarter ending December 31, 2000 is shown as the first quarter of the 2001database year.
Share Price Ratios (Corporate Profiles)
Price/Earnings - The latest closing price adjusted for share splits and expressed in Canadian dollars divided by the most recent twelve months’ earnings per share, also adjusted for share splits and expressed in Canadian dollars.
Price/Cash Flow - The latest closing price adjusted for share splits and expressed in Canadian dollars divided by the most recent twelve months’ cash flow per share, also adjusted for share splits and expressed in Canadian dollars.
Earnings Yield - The most recent twelve months’ earnings per share adjusted for share splits and expressed in Canadian dollars divided by the latest closing price, also adjusted for share splits and expressed in Canadian dollars. The Earnings Yield is shown as a percentage.
Dividend Yield - The current annualized dividend per share adjusted for share splits and expressed in Canadian dollars divided by the latest closing price, also adjusted for share splits and expressed in Canadian dollars. The Dividend Yield is shown as a percentage.
Price/Book Value - The latest closing price adjusted for share splits and expressed in Canadian dollars divided by the most recent fiscal year-end book common equity per share, also adjusted for share splits and expressed in Canadian dollars.
Price/Sales - The latest closing price adjusted for stock splits and expressed in Canadian dollars divided by the most recent twelve months’ sales per share, also adjusted for share splits and expressed in Canadian dollars.
Per Share Data (Corporate Profiles)
Latest Interim EPS - The most recent interim earnings per share, adjusted for share splits and expressed in Canadian dollars.
Year-ago Interim EPS - The interim earnings per share from the corresponding period one year ago, adjusted for share splits and expresssed in Canadian dollars.
12 Mos Earnings/Share - Earnings per share for the most recent twelve months, adjusted for share splits and expressed in Canadian dollars.
Latest Dividend Declared - The most recent dividend declared, adjusted for share splits and expressed in Canadian dollars.
Indicated Dividend Rate - The most recent dividend per share annualized, on the date shown, adjusted for share splits and expressed in Canadian dollars.
Book Value/Share - The most recent available fiscal year-end book common equity per share, on the date shown, adjusted for share splits and expressed in Canadian dollars.
Earnings Momentum - The difference between the 12 month eps in the current period and the 12 month eps from the previous period expressed as a percentage.
Price Performance (Corporate Profiles)
The information in the column labeled % Change shows the percentage changes in the company’s share price over various periods. Percentage changes are based on the latest price compared to prices one, four, 13, 52 weeks, 36 and 60 months prior to the last update. The values in the % Change column are computed after adjustment for share splits and conversion of all share prices to Canadian dollars. The information in the next column shows the percentage changes in the value of a related TSE sub-index over the same periods shown in the % Change column. The TSE300 Index column shows the change for the TSE300 Index for the same periods of time.
Profitability Ratios (Corporate Profiles)
Return on Equity - Net income before discontinued operations minus preferred dividends divided by the average of beginning- and end-of-year common shareholders’ equity. The result is expressed as a percentage.
Return on Assets - Net income before discontinued operations plus minority interest income plus adjusted interest expense divided by the average of beginning- and end-of-year total assets. The result is expressed as a percentage. Adjusted interest expense is interest expense multiplied by 1 minus tax rate. Tax rate is income tax expense divided by pre-tax income.
Return on Invested Capital - Net income before discontinued operations plus income taxes plus interest expense plus other income and expenses multiplied by 1 minus tax rate and divided by the average of beginning- and end-of-year common shareholders’ equity plus preferred share equity plus total debt. The result is expressed as a percentage.
Operating Margin - Sales minus cost of goods sold and selling, administration and general expenses divided by sales. The result is expressed as a percentage.
Pre-Tax Margin - Pre-tax income divided by sales. The result is expressed as a percentage.
Net Profit Margin - Net income before discontinued operations plus minority interest income divided by sales. The result is expressed as a percentage.
Risk Ratios (Corporate Profiles)
Current Ratio - Current assets divided by current liabilities.
Quick Ratio - Also known as the "Acid Test Ratio." Quick Ratio is cash and cash equivalents plus accounts receivable divided by current liabilities.
Cash Flow/Total Debt Ratio - Cash flow from operations divided by the sum of long- and short-term debt. The result is expressed as a percentage.
Working Capital/Total Assets Ratio - Current assets minus current liabilities divided by total assets. The result is expressed as a percentage.
Long-Term Debt/Equity Ratio - Long-term debt divided by the sum of common shareholders’ equity plus minority interest.
Total Debt/Equity Ratio - The sum of long-term and short-term debt divided by the sum of common shareholders’ equity and minority interest.
Pre-Tax Interest Coverage Ratio - The sum of earnings before interest and income taxes and other income/expenses divided by the sum of interest expense and interest capitalized.
Yr/Yr Growth Rates (Corporate Profiles)
Earnings Per Share - Earnings per share reported by the company for the major class of common stock.
Dividends Per Share - Dividends per share declared by the company during the fiscal year. This amount is the cash component for the major class of common stock. In cases where a stock dividend has been declared, the cash equivalent will be reflected. NOTE: Dividends declared are not necessarily the same as dividends paid.
Book Value Per Share - Common shareholders’ equity at the end of the company’s fiscal year divided by common shares outstanding (net of shares indirectly held) also at the end of the company’s fiscal year.
Cash Flow Per Share - Cash flow from operations for the fiscal year divided by average common shares outstanding for the fiscal year.
Total Revenue - Total revenue for the fiscal year.
Miscellaneous Ratios (Corporate Profiles)
Dividend Payout Ratio - Common dividends declared divided by net income before discontinued operations less preferred dividends. The result is expressed as a percentage.
Effective Income Tax Rate - Income tax expense divided by pre-tax income. The result is expressed as a percentage.
Beta (Corporate Profiles)
Beta factors are derived from a historical regression of percentage share price changes for the selected company on percentage changes in the TSE 300 price index. The unadjusted slope coefficient from this regression is the beta factor. Beta factors may be computed on a variety of weekly or monthly data. Betas shown in FP Analyzer are for 52 weeks, 36 months, 60 months and 120 months.
General Information (Corporate Profiles)
Total Revenue - Total Revenue for the most recent fiscal year, expressed in thousands of Canadian dollars.
Total Assets - Total Assets at the end of the most recent fiscal year, expressed in thousands of Canadian dollars.
Net Income - Net Income for the most recent fiscal year, expressed in thousands of Canadian dollars.
Market Capitalization - The latest closing price multiplied by the number of shares outstanding, expressed in thousands of Canadian dollars.
Shares Outstanding - Number of common shares outstanding at the end of the most recent fiscal year, expressed in actual number of shares.
FP 500 Sales Rank - The ranking of the company by sales in the most recent compilation of the Financial Post 500 Companies.
FP 500 Asset Rank - The ranking of the company by total assets in the most recent compilation of the Financial Post 500 Companies.
FP 500 Income Rank - The ranking of the company by net income in the most recent compilation of the Financial Post 500 Companies.
Industry - Industry is based on the Global Industry Classification Standard (GICS) developed by Morgan Stanley Capital International.
FP Industry - The Financial Post industry to which the company belongs.
FP 500 Type - The type of Financial Post industry group to which the company belongs. For example, Financial Post 500 or Financial Post 100 Financial.
Number of Employees - The number of employees at the end of the most recent fiscal year.
Number of Shareholders - The number of shareholders at the end of the most recent fiscal year.
Address - The address of the company’s head office.
Phone - The telephone number of the company’s head office.
Fax - The facsimile number of the company’s head office.
Names - The names of two senior officers such as the Chief Executive Officer and the Chief Financial Officer.
Introduction ( Fundamental Data Definitions)
Due to computer screen space limitations, these "full names" may be abbreviated (e.g., the full name of Accumulated Depreciation, Depletion and Amortization is Accum Deprec, Depl, Amort). A short name may be used as a row or column heading.
Some data items apply to particular company Types. For example, Advances from Bank of Canada applies to Banks only. Company Types are explained in Financial Statements. Those company Types to which each data item is applied are shown beside the full name of the data item. The single letter abbreviations for company Types are: D Default R Real Estate T Trust Company B Banks M Management Company N Non-Time Management Company I Insurance Company.
Each FP Corpoate Analyzer data item is part of a data group. There are nine data groups, and the data definitions are organized by data group. Within each group, the data items are arranged alphabetically.
The nine data groups are: BS(A) Balance Sheet (Annual) IS(A) Income Statement (Annual) CFP(A) Chgs in Fin Position (Annual) SHR(A) Per Share Values (Annual) MSC(A) Miscellaneous Items (Annual) RAT(A) Financial Ratios (Annual) IS(Q) Income Statement (Quarterly) SHR(Q) Per Share Values (Quarterly) SPOT Current Data Items (Daily). Currency-denominated data items are expressed in Canadian dollars even if originally reported in some other currency. Per Share data items, including all share prices, are adjusted for share splits and stock dividends. Currency-denominated data items, with the exception of Per Share data items and share prices, are denominated in thousands of dollars. The % sign in the full name indicates that a data item is reported as a percentage. Share price data items are for the primary class of common shares issued by the company and reflect trading on Canadian exchanges unless otherwise indicated.
The word "Represents" at the beginning of a data definition means that the data item is not necessarily computed from other data items within this product. Instead, the data item may be reported directly by the company. For example, Earnings Per Share has a formal definition. However, most companies report Earnings Per Share. The "as reported" value is used.
Many data definitions require the application of mathematical formulas. These formulas may be complex and may require a series of computations performed in a specific order.
Balance Sheet Items - Annual (Fundamental Data Definitions)
Acceptances - (Applies to Company Type: B.) - A type of negotiable, short-term debt security generally issued by a .non-financial entity and guaranteed by the issuer's bank.
Accounts Payable - (Applies to Company Type: DRMNI - Claims against the company payable within one year and .reported by the company in its current liabilities.
Accounts Payable – Trust - (Applies to Company Type: T.) - Claims against a Trust company and payable within one year.
Accounts Receivable - (Applies to Company Type: DRTMNI.) - Trade and production receivables only.
Accrued Investment Income - (Applies to Company Type: I. - Earned income not received in cash on investments held by insurance companies.
Accum Deprec, Depl, Amort - (Applies to Company Type: DRTBMNI.) - Accumulated depreciation, depletion and amortization that relates to gross property, plant and equipment (excluding intangibles).
Acturial Liabilities – Insurance - (Applies to Company Type: I.) - Applicable to Insurance companies. Includes actuarial liabilities and required provisions to offset deviations from these estimates.
Adj for Reciprocal Holdings - (Applies to Company Type: DRTBMNI.) - The amount identified by the company as the adjustment for shares held indirectly. Reported as either positive or negative depending upon its effect on the accounts.
Adj for Market Value – LT - (Applies to Company Type: DRTBMNI.) - The stated market value of long-term investments less the corresponding book value. Reported as a negative if market value is less than book value.
Adj for Market Value – ST - (Applies to Company Type: DRMNI.) - The stated market value of short-term investments less the corresponding book value as reported by the company. Reported as a negative if market value is less than book value. Used as an adjustment to shareholders' equity.
Advances from Bank of Canada - (Applies to Company Type: B.) - Short-term positions owed to the Bank of Canada.
Approp for Contingencies - (Applies to Company Type: B.) - Bank reserves established to offset estimated amounts of losses Banks expect to incur. In recent years this reserve has been included in shareholders' equity.
Cash and Equivalent - (Applies to Company Type: DRTBMNI.) - Cash, temporary investments such as marketable securities, and other items which by their nature are immediately realizable. Includes concentrates, bullion and metals awaiting settlement in transit and on hand.
Cash/Deposits with Bk of Cda - (Applies to Company Type: B.) - Short-term positions held by the Bank of Canada.
Cheques and Items in Transit - (Applies to Company Type: B.) - Uncleared settlements owed to other Banks, recorded at cost.
Cheques and Other in Transit - (Applies to Company Type: B.) - Uncleared settlements to be received from other Banks, recorded at cost.
Claims Provisions - (Applies to Company Type: I.) - Provision for future insurance claims. Sometimes reported under the broader designation of Actuarial Liabilities.
Common Share Capital - (Applies to Company Type: DRTBMNI.) - Total common and common equivalent share capital, net of shares held in treasury but gross of the dollar amount of shares indirectly held.
Contributed Surplus - (Applies to Company Type: DRTBMNI. - Surplus which originates from sources other than earnings such as the initial sale of stock above par.
Convertible Preferred Portion - (Applies to Company Type: DRTBMNI.) - That portion of the company's preferred share capital that is convertible into common shares within ten years of the fiscal year end.
Cur Portn of Capital Leases - (Applies to Company Type: DMN.) - The amount due within one year for capital lease payments as disclosed in the statement of current liabilities or in the notes to the financial statements.
Cur Portn of Long-Term Debt - (Applies to Company Type: DMN.) - Long-term debt due within one year. May also include the current portion of deferred revenue that arises from commodity loans that are part of long-term debt.
Current Assets - (Applies to Company Type: DM.) - Includes assets ordinarily realizable within one year from the date of the balance sheet.
Current Liabilities - (Applies to Company Type: DM.) - Includes amounts payable within one year from the date of the balance sheet. Also includes that portion of long-term debt payable within one year.
Current Long-Term Debt - (Applies to Company Type: DMN.) - Total long-term debt due within one year. May also include the current portion of deferred revenue that arises from commodity loans that are part of long-term debt plus any debt that was issued for one year only. Current Long-Term Debt is the sum of Cur Portn of Long-Term Debt and Cur Portn of Capital Leases.
Current Taxes Payable - (Applies to Company Type: DRMN.) - Current income taxes payable if reported by the company.
Customer Liabilities - (Applies to Company Type: B.) - An account appearing in a Bank's general ledger or financial statement as an offset to outstanding letters of credit guaranteed but not paid.
Day, Call and Short Loans - (Applies to Company Type: TB.) - Short-term loans issued by Banks and Trust companies on a demand basis which may be terminated by either borrower or lender.
Deferred Costs - (Applies to Company Type: DRMNI.) - Deferred costs as reported by the company.
Deferred Development Costs - (Applies to Company Type: DRMN.) - Deferred costs associated with the development of software, technology and the like.
Deferred Income - (Applies to Company Type: T.) - May include unearned revenue, unearned income, payment in advance or prepayment received.
Deferred Income Taxes - (Applies to Company Type: DRTBMNI.) - Deferred income taxes as reported by the company.
Deferred Revenue - (Applies to Company Type: DRMNI.) - May include items such as unearned revenue, unearned income, payment in advance or prepayment received.
Demand Deposits - (Applies to Company Type: TBMN.) - Deposits subject to chequing withdrawals or which may be withdrawn by the depositor immediately and without notice of intended withdrawal.
Deposits - (Applies to Company Type: BMN.) - An unpaid balance of money or its equivalent received or held by a depository institution in the usual course of business and for which the company has given or is obligated to give credit to an account including interest credit.
Deposits with Other Banks - (Applies to Company Type: B. - Bank deposits, which include purchased acceptances of other banks, recorded at cost. Interest income is recorded on an accrual basis.
Dividends Payable - (Applies to Company Type: DRTMNI.) - Total dividends payable reported by the company.
Exploration/Develop Properties - (Applies to Company Type: DRMN.) - Includes start-up costs associated with the development of mining or oil and gas properties. Can include both the cost of the property and the amount spent on the development.
Federal Debt - (Applies to Company Type: TB.) - Bank and Trust company investments in bonds and debentures issued or guaranteed by the Federal Government.
Foreign Exchange Adjustments - (Applies to Company Type: DRTBMNI.) - The amount identified by the company as the accumulated adjustment arising from foreign currency translations. Reported as either positive or negative depending upon its effect on the accounts.
Funds on Deposit – Insurance - (Applies to Company Type: I.) - Policyholders' funds held by Insurance companies.
General Reserves – Banks - (Applies to Company Type: B.) - Legally required reserves, based on the percentage of demand and time deposits, that Banks are required to maintain.
Income Producing Properties - (Applies to Company Type: R.) - Used only if reported by Real Estate companies. Gross figures used.
Income Taxes Payable - (Applies to Company Type: T.) - Taxes payable within one year as reported by Trust companies.
Income Taxes Recoverable - (Applies to Company Type: DRTMNI.) - Total income taxes recoverable as reported by the company.
Intangibles - (Applies to Company Type: DRTBMNI.) - May include goodwill, patents, premium on acquisition, unamortized share issue expense, franchises, licenses, deferred financing costs, unamortized debt discount or expense, organization costs, pre-production costs, start-up costs and incorporation costs.
Inventories - (Applies to Company Type: DRMNI.) - Material goods held for sale or resale or raw materials to be utilized or work in process plus recognition of related costs which best match costs against revenues.
Investment Gains/Losses - (Applies to Company Type: MNI.) - Total of realized and unrealized gains/losses from trading in investments. Usually reported by investment funds.
Investments in Affiliates - (Applies to Company Type: DRTMNI.) - Investments in and advances to non-consolidated subsidiaries, affiliates, associated companies, joint ventures. Generally investments accounted for by the equity method are included here.
Lease Receivables - (Applies to Company Type: TB.) - Bank and Trust company receivables under equipment leases are stated at gross rentals net of unearned income.
Liabilities of Subsidiaries - (Applies to Company Type: B.) - Liabilities assumed by Banks upon acquisition of companies as subsidiaries.
Loan Investments - (Applies to Company Type: RMNI.) - Represents income producing or non-income producing loans receivable.
Loans - (Applies to Company Type: TB.) - The total of all sums of money rented by Banks and Trust companies to a borrower to be repaid with or without interest. Long- or intermediate-term loans may be formally acknowledged by bonds, debentures or mortgages. Short-term loans are acknowledged by notes, acceptances and the like. Loans may be to individuals, businesses or governments.
Loans – Associated Corps - (Applies to Company Type: TB.) - Loans issued by Banks and Trust companies to associated corporations.
Loans – Banks - (Applies to Company Type: TB.) - Loans issued by Banks and Trust companies to other banks.
Loans – Municipal and School - (Applies to Company Type: TB.) - Loans issued by Banks and Trust companies to municipal governments and school corporations.
Loans – Provinces - (Applies to Company Type: TB.) - Loans issued to provincial governments by Banks and Trust companies.
Long-Term Debt – Convertible - (Applies to Company Type: DRTBMNI.) - That portion of Long-Term Debt – Gross that is convertible into common or common equivalent shares within ten years of the company's fiscal year-end.
Long-Term Debt – Gross - (Applies to Company Type: DRTBMNI.) - The total long-term debt issued by the company in the form of bonds, debentures and the like. Includes the current portion of long-term debt found in current liabilities. NOTE: Deferred revenue that arises from commodity loans is also part of short- or long-term debt. This situation arises in oil, gas and mining companies.
Long-Term Debt – Net - (Applies to Company Type: DMN.) - All funded debt and term loans which ordinarily would not be liquidated within one year. Does not include the short-term portion of long-term debt. Includes long-term portion of capital leases. NOTE: Deferred revenue that arises from commodity loans is also part of short- or long-term debt. This situation arises in oil, gas and mining companies.
Long-Term Investments - (Applies to Company Type: D.) - Portfolio-type investments carried at book or market.
Marketable Securities – Book - (Applies to Company Type: DRMNI.) - Short-term investments which may be sold with ease and promptness included in current assets by the company. Reported at book value.
Minority Interest - (Applies to Company Type: DRTMNI. - The book value of ownership by third parties of equity securities in the company's consolidated subsidiaries.
Minority Interest - (Applies to Company Type: B.) - The interest of other shareholders in a subsidiary when the Bank owns less than 100% of the subsidiary.
Misc Long-Term Investments - (Applies to Company Type: DRTBMNI.) - Long-term investments not detailed elsewhere.
Misc Other Liabilities - (Applies to Company Type: B.) - Other Liabilities of Banks not identified and not detailed elsewhere.
Misc Short-Term Liabilities - (Applies to Company Type: DRTBMNI.) - Short-term liabilities not detailed elsewhere.
Mortgages - (Applies to Company Type: TB.) - Loans made on real estate collateral, urban or rural, residential or business, on which a mortgage is given to secure payment of principal and interest.
Mortgages Receivable - (Applies to Company Type: RMNI.) - Long-term investments made in mortgages.
Net Assets of Disc Opers. - (Applies to Company Type: DRMNI.) - Assets of discontinued operations as reported by the company.
Notes & Loans Currently Due - (Applies to Company Type: DRMNI.) - Current bank loans, overdrafts, and other notes and loans included in current liabilities. Excludes long-term debt currently due.
Other Current Assets - (Applies to Company Type: DMN.) - Current assets reported by the company but not detailed elsewhere.
Other Current Liabilities - (Applies to Company Type: DMN.) - Current liabilities reported by the company but not detailed elsewhere.
Other Liabilities - (Applies to Company Type: TB.) - The total of all items such as cheques in transit, advances from the Bank of Canada, accounts payable, accrued interest payable and the like.
Other Loans - (Applies to Company Type: TB.) - Miscellaneous loans as reported by Banks and Trust companies not included in other data items.
Other Long-Term Assets - (Applies to Company Type: DRTBMNI.) - Total long-term assets included in intangibles and the like.
Other Long-Term Liabilities - (Applies to Company Type: DRBMNI.) - Total long-term liabilities reported by the company but not detailed elsewhere.
Partnership Units - (Applies to Company Type: T.) - Investments in partnership units reported by the company.
Payable on a Fixed Date - (Applies to Company Type: B.) - Interest-bearing Bank deposits with terms generally ranging from 1 day to 7 years which mature on a specified date.
Preferred Share Capital - (Applies to Company Type: DRTBMNI.) - All preferred share capital issued by the company and any wholly-owned subsidiaries. Ranks ahead of common shares in its claim on dividends and assets of the company in the event of liquidation. NOTE: Does not include preferred shares issued by a partially-owned subsidiary or some participating preferreds that are common equivalents.
Prepaid Expenses - (Applies to Company Type: DRMNI.) - Goods or services purchased by a company for use in its operations but not fully consumed by the end of the accounting period. Includes office supplies, prepaid insurance, prepaid rent and the like.
Properties for Future Develop. - (Applies to Company Type: R.) - Used only if reported by Real Estate companies.
Properties Held for Resale - (Applies to Company Type: R.) - Used only if reported by Real Estate companies. Gross figures used.
Properties Under Development - (Applies to Company Type: R.) - Used only if reported by Real Estate companies. Gross figures used.
Property, Plant & Equip – Gross - (Applies to Company Type: DRTBMNI.) - Tangible fixed property such as land, buildings and equipment used in the production of revenue and not for sale. Includes construction in progress and leasehold improvements at cost if so stated or at net book value. For extractive industries, includes timber lands and timber rights; pre-production costs deferred; land costs or drilling rights; intangible drilling costs; exploration and development costs; carrying charges on undeveloped properties.
Property, Plant & Equip – Net - (Applies to Company Type: DRTBMNI.) - Property, Plant & Equip – Gross less Accum Deprec, Depl, Amort.
Provincial & Municipal Debt - (Applies to Company Type: TB.) - Bank and Trust company investments in bonds and debentures issued or guaranteed by provincial and municipal governments or school corporations.
Provision for Losses - (Applies to Company Type: TB.) - An amount of money maintained by Banks and Trust companies at a level considered adequate to absorb potential losses on loan portfolios.
Real Estate - (Applies to Company Type: I.) - Long-term investments in real estate by Insurance companies, including properties acquired through foreclosure.
Real Estate - (Applies to Company Type: TMN.) - Long-term real estate assets reported net of depreciation. Applicable to Trust and Management companies.
Realized Investment Gain/Loss - (Applies to Company Type: MNI.) - Gains (Losses) realized from the trading of investments as reported by the company. Usually reported by investment funds.
Retained Earnings - (Applies to Company Type: DRTBMNI.) - The accumulated portion of annual earnings which has been retained by the company after payment of all expenses, taxes and dividends to shareholders.
Securities Investments - (Applies to Company Type: RTBMNI.) - Investments in corporate debt or equities held by Real Estate, Trust, Bank, Management and Insurance companies.
Segregated Funds - (Applies to Company Type: I.) - Investments held on behalf of Insurance policyholders' contracts and carried at market value. These funds are held separately from general funds of the company, and a corresponding amount is reported as a liability.
Segregated Funds – Insurance - (Applies to Company Type: I.) - Liabilities incurred in respect of Insurance policyholders' variable contracts.
Surplus Accounts - (Applies to Company Type: DRTBMNI.) - The total of surplus accounts and adjustments for reciprocal holdings.
Term Deposits - (Applies to Company Type: TBMN.) - Deposits issued by Banks with a maturity of up to 364 days at a fixed rate of interest set slightly above rates paid on savings accounts.
Total Assets - (Applies to Company Type: DRTBMNI.) - Total of what the company owns as reported by the company on the asset side of the balance sheet.
Total Liabilities - (Applies to Company Type: DRTBMNI.) - Represents Total Assets less Total Shareholders' Equity.
Total Long-Term Investments - (Applies to Company Type: DRTBMNI.) - Long-term investments such as portfolio investments, equity investments, loans, mortgages and joint ventures. If the company is a non-resource or non-real estate company and it is holding natural resource properties or land for purposes of investment only, these amounts will be included in this category.
Total Shareholders' Equity - (Applies to Company Type: DRTBMNI.) - Represents the sum of Preferred Share Capital, Common Share Capital, Contributed Surplus and Retained Earnings.
Unissued Capital Reserve - (Applies to Company Type: DRTBMNI.) - The dollar value of warrants and flow-through shares that have been issued but not yet exercised. Includes dollar value of special warrants issued but not yet exchanged for common shares.
Unrealised Investmt Gain/Loss - (Applies to Company Type: MNI.) - Gains (Losses) from the net change in value of unsold investments.
Value of Shares in Treasury - (Applies to Company Type: DRTBMNI.) - The dollar amount of shares held in treasury. Reported as a negative value.
Income Statement - Annual (Fundamental Data Definitions)
After Tax Equity Income - (Applies to Company Type: DRTMNI.) - The equity of the parent company in the net income of unconsolidated subsidiaries.
Amortization of Debt Issue - (Applies to Company Type: DRMNI.) - Amortization of debt issue expense when segregated by the company.
Capitalized Expenses – Notes - (Applies to Company Type: DRMNI.) - The amount the company has capitalized in general or administrative expenses during the year. Excludes capitalized interest where possible. Usually found in the notes to the financial statements.
Capitalized Interest - (Applies to Company Type: DRMNI.) - The portion of interest which has been capitalized by the company. Entered as a negative. NOTE: Capitalized interest can also be reported as interest charged to construction.
Common Divs Declared – Total - (Applies to Company Type: DRTBMNI.) - The total amount declared by the company on its common and common equivalent stock. Includes cash payments and the dollar value of any stock dividends paid.
Cost of Goods Sold - (Applies to Company Type: D.) - Usually reported by merchandising companies. Cost of Goods Sold is the laid-down cost of acquiring the merchandise, including transport expenses, purchase commissions and import duties. NOTE: This item should not be confused with Cost of Sales, which includes some operating expense items.
Cost of Real Estate Sales - (Applies to Company Type: R.) - Cost of properties sold by Real Estate companies.
Current Pension Payments - (Applies to Company Type: DRMNI.) - The amount set aside by the company for the current year's pension payment when reported in the income statement or the financial notes.
Deferred Taxes - (Applies to Company Type: DRTBMNI.) - The additional amount of tax the company would have to pay if the company's income taxes were based on book depreciation rather than capital cost allowance. The number reported by the company on the income statement (or footnoted to the income statement) is used. If unavailable, the number reported on the Statement of Changes in Financial Position is used for the deferred portion of total taxes. May also include deferred mining duties if identified as such by the company.
Deprec, Depletion & Amort - (Applies to Company Type: DRMNI.) - Depreciation refers to the write-down of fixed assets. Depletion refers to the write-down of wasting assets (i.e. natural resources). Includes amortization of capital leases if capital lease is treated as a fixed asset. Does not include amortization if separately itemized and if it pertains to intangibles or deferred charges other than a gross plant element. Also includes the write-down of capitalized costs for companies using the full cost method of accounting.
Disability Benefits - (Applies to Company Type: I.) - Payments made by Insurance companies against outstanding policies.
Discontinued Operations - (Applies to Company Type: DRTBMNI.) - Income or expenses associated with discontinued operations as reported by the company. Items carry a negative sign if they reduce net income.
Equity Income - (Applies to Company Type: MN.) - Applicable to Management companies and used only when the company reports this item in revenue.
Exploration Expense - (Applies to Company Type: D.) - Exploration expense when reported in the income statement or the financial notes.
Extraordinary Items - (Applies to Company Type: DRTBMNI. - Income or losses which the company has designated as extraordinary items. After 1989 these items are rare and are only designated as extraordinary if they resulted from "Acts of God". Prior to 1989 extraordinary items were more commonplace.
Fees - (Applies to Company Type: T.) - Trust company fees are reported as income over the term of the loan or when the service is provided.
Gain on Sale of Investment - (Applies to Company Type: MN.) - Used only when Management companies report this item in revenue.
Income from Lease Financing - (Applies to Company Type: B.) - Income earned by Banks from a contract granting possession of lands, buildings, machinery or other chattels for a specified period and for a stated consideration usually a periodic payment known as rent.
Income Taxes - (Applies to Company Type: DRTBMNI.) - Total income taxes reported by the company on the income statement.
Int Charged to Construction - (Applies to Company Type: DR.) - The amount of interest the company has capitalized in order to reduce its interest expense. NOTE: May also be described as allowance for funds used during construction.
Interest & Other Income - (Applies to Company Type: RTBMNI.) - Used only when this item is reported in revenue by the company.
Interest Expense – Gross - (Applies to Company Type: DRMNI.) - Total expense on long-term and short-term obligations plus capitalized interest.
Interest Expense – Net - (Applies to Company Type: DRMNI.) - Used when the company shows net interest expense which includes net investment income. If the net amount is a deduction from operating income, no sign is necessary. If the net amount is an addition to operating income, a negative sign is used. NOTE: Interest Expense – Net is not used in the same year as Interest Expense – Gross.
Interest on Debentures - (Applies to Company Type: B.) - Applicable to Banks. Interest paid to debenture holders as reported by the company.
Interest on Deposits - (Applies to Company Type: B.) - Payments made to bank account holders for the use of their money.
Investment Income - (Applies to Company Type: DRTB.) - Total income that arises from investments, such as interest or dividend income. Items such as sale of investments, one-time gains or losses or write-downs are part of other pre-tax income/expenses.
Loan Income - (Applies to Company Type: TB.) - Gross income earned on outstanding loan balances of Banks and Trust companies.
Long-Term Interest - (Applies to Company Type: DRMNI.) - Interest payments on long-term debt and interest on capitalized leases. Includes interest on short-term debt and amortization of debt if not segregated by the company. Value will be net of interest capitalized if reported that way by the company.
Management Fees - (Applies to Company Type: RBMNI.) - Fee and commission revenue as reported by the company.
Minority Interest - (Applies to Company Type: DRTBMNI.) - That portion of a consolidated subsidiary's net income which is applicable to the shares, both common and preferred, of the subsidiary not owned by the company.
Misc Operating Expenses - (Applies to Company Type: DRTBMNI.) - Operating expense items not detailed elsewhere.
Misc Revenues - (Applies to Company Type: DRTBMNI.) - Revenue items not detailed elsewhere.
Mortgage Income - (Applies to Company Type: T.) - Gross income earned by Trust companies on outstanding mortgage balances.
Net Commissions - (Applies to Company Type: T.) - Payment for custodial and transfer agent services, letters of credit and the like.
Net Income - (Applies to Company Type: DRTBMNI.) - The final net income after all extraordinary, discontinued or unusual items as reported by the company. This item is prior to the preferred dividend requirement.
Net Income Before Disc Opers - (Applies to Company Type: DRTBMNI.) - Net income before income or expenses from discontinued operations reported by the company.
Net Income Before Ext. Items - (Applies to Company Type: DRTBMNI.) - Net income before extraordinary items as reported by the company.
Net Income for Common - (Applies to Company Type: DRTBMNI.) - The final net income, after all extraordinary, discontinued or unusual items, and after all preferred dividends required to be paid to shareholders each year.
Non-Interest Expenses - (Applies to Company Type: TB.) - These expenses in Banks and Trust companies include salaries and pension benefits paid to employees, the costs of premises and equipment such as depreciation, postage and the like.
Non-Operating Expenses - (Applies to Company Type: R.) - Applicable to Real Estate companies where a company reports, but does not provide details of, miscellaneous expenses.
Operating Income – Mgmt - (Applies to Company Type: MN.) - Used when a Management company reports its share of operating income of other companies as its revenue. This is not an equity income item, because operating income is reported prior to certain expenses.
Operating Income - (Applies to Company Type: DRTBMNI.) - Total Revenue less Total Operating Expenses.
Operating Interest Expense - (Applies to Company Type: R.) - Interest on debt incurred on leased properties when this expense is separated by a Real Estate company. Often found in the financial statement notes.
Other After Tax Income - (Applies to Company Type: DRTMNI.) - Total other after-tax income reported by the company. Includes After-Tax Equity Income.
Other Interest Expense - (Applies to Company Type: B.) - Miscellaneous interest expense reported by the Bank but not included in other data items.
Other Pre-Tax Income - (Applies to Company Type: DRMNI.) - Other income (expenses) that do not arise from the normal course of business or from investments. May include gains or losses on disposal of fixed assets, investments or foreign exchange. Expenses carry a negative sign.
Policy Benefits - (Applies to Company Type: I.) - Applies to payments by Insurance companies on current policies or reserved for additional liabilities in future periods on current policies.
Pre-Tax Equity Income - (Applies to Company Type: DR.) - The equity of the company in the net income of unconsolidated subsidiaries.
Pre-Tax Income - (Applies to Company Type: DRTBMNI.) - Pre-tax income reported by the company.
Preferred Dividend Req'd – Conv - (Applies to Company Type: DRTBMNI.) - That portion of the preferred dividend requirement applicable to the preferred shares convertible into common shares of the company.
Preferred Dividend Requirement - (Applies to Company Type: DRTBMNI.) - The total amount of all preferred dividends required to be paid to shareholders each year. If the company is unable to pay all or any portion of this total amount, the annual obligation must still be reflected in this item. However the accumulated amount not paid is reflected in Preferred Dividend in Arrears.
Premium Income - (Applies to Company Type: MNI.) - Generally relates to Insurance premium revenue.
Provision for Loan Losses - (Applies to Company Type: TBMN.) - This provision is the amount that is set aside by Banks, Trust and Management companies to absorb anticipated losses stemming from the failure of borrowers to fully repay loans.
Real Estate Income - (Applies to Company Type: MN.) - The real estate component of revenue for Management companies.
Real Estate Sales - (Applies to Company Type: R.) - Land and housing sales by Real Estate companies.
Rental Income - (Applies to Company Type: R.) - Income from leased properties for Real Estate companies.
Rental Operation Expenses - (Applies to Company Type: R.) - Operating expenses of leased properties exclusive of depreciation.
Research and Devel Expense - (Applies to Company Type: D.) - Research and development expense when reported in the income statement or the financial statement notes.
Salaries and Benefits - (Applies to Company Type: DRMNI.) - Salaries and benefits when reported in the income statement or the financial statement notes.
Short-Term Interest - (Applies to Company Type: DRMNI.) - Interest payments on short-term debt as reported by the company.
Total Operating Expenses - (Applies to Company Type: DRTBMNI.) - Consists of total expenses incurred in the normal course of business. Includes Petroleum and Gas Revenue Tax where applicable.
Total Revenue - (Applies to Company Type: DRTBMNI.) - Sales, net of trade discounts, sales and excise taxes, royalty payments, returns and allowances or the gross revenues from which the profit from operations is derived. Excludes where possible investment-type income especially when dealing with a manufacturing company.
NOTE: For Management companies pre-tax investment income items are included as part of revenue even if the company shows them after operating expenses. These may include equity income, interest and other income, and gain (or loss) on sale of investments.
Unusual Items - (Applies to Company Type: DRTBMNI.) - Unusual items reported by the company such as gains and losses on sale of operations, costs of plant closures and the like. When an item is a deduction from net income, a negative sign is used.
Writedowns/Writeoffs - (Applies to Company Type: DRMNI.) - Pre-tax items such as write-down of investments, properties, fixed assets, mineral properties, assets generally and write-off of assets.
Changes in Financial Position – Annual (Fundamental Data Definitions)
Capital Expenditures – Net - (Applies to Company Type: DRTMNI.) - Capital expenditures relate to any item classified as property, plant and equipment. Includes government incentives and PIP payments (Petroleum Incentive Payments). The net amount of capital expenditures and disposals of property, plant and equipment is included. If the net effect decreases the cash position of the company, a negative sign is used.
Cash Flow - (Applies to Company Type: DRTMNI.) - Represents the sum of Net Income and non-cash charges such as Deprec, Depletion & Amort and Deferred Taxes. NOTE: Cash Flow is not adjusted for changes to non-cash working capital.
Cash From Misc Financing - (Applies to Company Type: DRTBMNI .) - Miscellaneous items of financing not detailed elsewhere.
Cash Position – Year End - (Applies to Company Type: DRMNI.) - Represents cash and short term investments less notes and loans currently due.
Change in Cash Position - (Applies to Company Type: DRTBMNI.) - Represents the change in Cash Position during the fiscal year.
Change in Debt Position – Net - (Applies to Company Type: DRTBMNI.) - Change in Debt Position – Net represents the net amount of all monies received or spent on the issue or retirement of debt. If the net effect reduces the company's cash position, the amount is negative. Debt is defined as long-term debt, including current portion of long-term debt and including capital leases and commodity loans (deferred loans). Bank loans or loans made to subsidiaries are excluded from Debt as defined here.
Change in Earning Assets - (Applies to Company Type: B.) - Change in the Bank's balance of loans, securities and deposits with other banks.
Change in Investments – Net - (Applies to Company Type: DRTBMNI.) - Investments are defined as long-term investments on the balance sheet. These include anything classified as an investment by the company — increases in portfolio investments, increases in investments in subsidiaries (including dividends received) and increases in properties held when not included in property, plant and equipment. NOTE: Also includes the issue of preferred shares of a wholly-owned subsidiary. The net amount of disposals and expenditures on investments is included here. If the net effect reduces the cash position of the company, the item is negative.
Change in Misc Investments - (Applies to Company Type: DRTBMNI.) - Miscellaneous items of investing activities not detailed elsewhere.
Change in Non-Earning Assets - (Applies to Company Type: B.) - Change in a Bank's balance of cash deposits with the Bank of Canada, plus land, buildings, equipment and other non-interest earning assets.
Change in Property – Net - (Applies to Company Type: RTI.) - Change in the balance of properties for resale, under development, for future development and income-producing properties. Not to be confused with capital expenditures. Applies to Real Estate, Trust and Insurance companies.
Change in Share Position – Net - (Applies to Company Type: DRTBMNI.) - Change in the net amount of all monies raised or used in the issue or redemption of common and preferred shares. Includes the conversion of warrants into common shares. NOTE: Also includes preferred shares of wholly-owned subsidiaries which are part of the share capital of the parent company. If the net effect reduces the company cash position, the amount is a negative.
Funds – Financing Activities - (Applies to Company Type: DRTBMNI.) - Net effect of changes to debt and equity balances — i.e., all monies raised or used for financing activities during the year.
Funds – Investing Activities - (Applies to Company Type: DRTBMNI.) - The net effect of changes to capital expenditures, investments and the like during the year.
Funds – Operating Activities - (Applies to Company Type: DRTBMNI.) - Net change in the sources of cash receipts — i.e., collections from customers, dividend and interest receipts and uses of cash as payments to suppliers, employees and the like.
Other Uses of Funds - (Applies to Company Type: DRTBMNI.) - Cash used for any other items disclosed by the company that do not fall into other data items.
Financial Ratios - Annual (Fundamental Data Definitions)
Acct Rec/Acct Pay - (Applies to Company Type: DRMNI.) - Accounts Receivable divided by Accounts Payable.
Acid Test (Quick Ratio) - (Applies to Company Type: DM.) - Cash and Equivalent plus Accounts Receivable divided by Current Liabilities.
After Tax Items/Assets % - (Applies to Company Type: DRTBMNI.) - Minority Interest plus Other After Tax Income/Expenses less Preferred Dividend Requirement divided by Total Assets.
Apparent Tax Rate % - (Applies to Company Type: DRTBMNI. - Income Taxes divided by Pre-Tax Income. The Apparent Tax Rate is computed from information provided in the company's financial statements and is not the statutory tax rate used by the government.
Asset Turnover - (Applies to Company Type: DRMNI.) - Total Revenue divided by Total Assets.
Assets Growth Y/Y% - (Applies to Company Type: TB.) - The year-over-year percentage change in Total Assets.
Avg Price/Book Value - (Applies to Company Type: DRTBMNI.) - The average of the highest and lowest share price for the fiscal year divided by Book Value/Share $.
Avg Price/Cash Flow - (Applies to Company Type: DRTBMNI.) - The average of the highest and lowest share price for the fiscal year divided by Cash Flow Opers/Sh $.
Avg Price/Earnings - (Applies to Company Type: DRTBMNI.) - The average of the highest and lowest share price for the fiscal year divided by Earnings Per Share.
Avg Price/Sales - (Applies to Company Type: DRMNI.) - The average of the highest and lowest share price for the fiscal year divided by Sales Per Share. Sales Per Share is defined as Total Revenue divided by Avg Number of Common O/S.
BIS Tier I Ratio - (Applies to Company Type: TB.) - This ratio, reported by the individual bank, is a regulatory capitalization ratio that measures a bank's Tier I capital as a percentage of total risk adjusted assets.
BIS Tier II Ratio - (Applies to Company Type: TB.) - This ratio, reported by the individual bank, is a regulatory capitalization ratio that measures a bank's Tier II capital as a percentage of total risk adjusted assets.
BIS Total Capital Ratio - (Applies to Company Type: TB.) - The sum of BIS Tier I Ratio and BIS Tier II Ratio. As of 1992, the required level of total capital was 8% of total risk adjusted assets.
Book Value/Share $ - (Applies to Company Type: DRTBMNI.) - Represents the sum of Common Share Capital, Contributed Surplus and Retained Earnings divided by Number of Common Shs O/S less shares indirectly held.
Book Value/Share – 3 Yr Growth - (Applies to Company Type: DRTBMNI.) - The annual percentage growth rate in Book Value/Share $ for three years ending in the current year (i.e., using four years of historical data). The growth rate is computed using the least squares method.
Book Value/Share – 5 Yr Growth - (Applies to Company Type: DRTBMNI.) - The annual percentage growth rate in Book Value/Share $ for five years ending in the current year (i.e., using six years of historical data). The growth rate is computed using the least squares method.
Book Value/Share – 10 Yr Growth - (Applies to Company Type: DRTBMNI.) - The annual percentage growth rate in Book Value/Share $ for ten years ending in the current year (i.e., using eleven years of historical data). The growth rate is computed using the least squares method.
Book Value/Share Growth Y/Y% - (Applies to Company Type: DRTBMNI.) - The year-over-year percentage change in Book Value/Share $.
Capital Expends/Sh $ - (Applies to Company Type: DR.) - Plant, equipment and fixed asset purchases during the fiscal year divided by Avg Number of Common O/S. For Real Estate companies, Capital Expends/Sh $ is modified by replacing purchases of plant, equipment and fixed assets with the increase in property during the year.
Capitalized Interest/Interest % - (Applies to Company Type: R.) - Capitalized Interest divided by the sum of Interest Expense and Capitalized Interest.
Cash & Securities/Deposits - (Applies to Company Type: TB.) - Cash and Equivalent plus Securities Investments divided by Deposits.
Cash Flow Opers/Sh $ - (Applies to Company Type: DRTBMNI.) - Cash Flow adjusted for non-cash working capital items divided by Avg Number of Common O/S.
Cash Flow/Share – 3 Yr Growth - (Applies to Company Type: DRTBMNI.) - The annual percentage growth rate in Cash Flow Opers/Sh $ for three years ending in the current year (i.e., using four years of historical data). The growth rate is computed using the least squares method.
Cash Flow/Share – 5 Yr Growth - (Applies to Company Type: DRTBMNI.) - The annual percentage growth rate in Cash Flow Opers/Sh $ for five years ending in the current year (i.e., using six years of historical data). The growth rate is computed using the least squares method.
Cash Flow/Share – 10 Yr Growth - (Applies to Company Type: DRTBMNI.) - The annual percentage growth rate in Cash Flow Opers/Sh $ for ten years ending in the current year (i.e., using eleven years of historical data). The growth rate is computed using the least squares method.
Cash Flow Ops Growth Y/Y% - (Applies to Company Type: DRTBMNI.) - The year-over-year percentage change in Cash Flow Opers/Sh $.
Cash Flow/Net Bef Disc - (Applies to Company Type: DRMNI.) - Cash Flow adjusted for non-cash working capital items divided by Net Income Before Disc Opers.
Cash Flow/Total Debt % - (Applies to Company Type: DRMNI.) - Cash Flow adjusted for non-cash working capital items divided by the sum of long-term and short-term debt.
Common Equity/Assets % - (Applies to Company Type: TB.) - The sum of Common Share Capital, Contributed Surplus and Retained Earnings divided by Total Assets.
Current Ratio - (Applies to Company Type: DM.) - Current Assets divided by Current Liabilities.
Debt/Common Equity - (Applies to Company Type: TB.) - Bank or Trust Company debenture debt divided by the sum of Common Share Capital, Contributed Surplus, Retained Earnings and Minority Interest.
Deposits Growth Y/Y% - (Applies to Company Type: TB.) - The year-over-year percentage change in Deposits.
Dividend Payout Ratio - (Applies to Company Type: DRTBMNI.) - Dividends Per Share – Declared divided by Earnings Per Share.
Dividend Yield % - (Applies to Company Type: DRTBMNI.) - Dividends Per Share – Declared divided by the average of the highest and lowest share price for the fiscal year.
Dividends Per Share $ - (Applies to Company Type: DRTBMNI.) - Represents the total common dividend per share declared by the company, including extras, during the fiscal year. In cases where a stock dividend has been declared, the cash equivalent amount will be included. NOTE: Dividends declared are not necessarily the same as dividends paid. Dividends Per Share $ is the same as Dividends Per Share – Declared in the Per Share Values (Annual) Data Group.
Dividends/Share – 3 Yr Growth - (Applies to Company Type: DRTBMNI.) - The annual percentage growth rate in Dividends Per Share – Declared for three years ending in the current year (i.e., using four years of historical data). The growth rate is computed using the least squares method.
Dividends/Share – 5 Yr Growth - (Applies to Company Type: DRTBMNI.) - The annual percentage growth rate in Dividends Per Share – Declared for five years ending in the current year (i.e., using six years of historical data). The growth rate is computed using the least squares method.
Dividends/Share – 10 Yr Growth - (Applies to Company Type: DRTBMNI.) - The annual percentage growth rate in Dividends Per Share – Declared for ten years ending in the current year (i.e., using eleven years of historical data). The growth rate is computed using the least squares method.
Dividends/Share Growth Y/Y% - (Applies to Company Type: DRTBMNI.) - The year-over-year percentage change in Dividends Per Share – Declared.
Earnings Per Share $ - (Applies to Company Type: DRTBMNI.) - Represents Net Income for Common divided by Avg Number of Common O/S. NOTE: Earnings Per Share $ is the same as Earnings Per Share in the Per Share Values (Annual) Data Group.
Earnings/Share – 3 Yr Growth - (Applies to Company Type: DRTBMNI.) - The annual percentage growth rate in Earnings Per Share for three years ending in the current year (i.e., using four years of historical data). The growth rate is computed using the least squares method.
Earnings/Share – 5 Yr Growth - (Applies to Company Type: DRTBMNI.) - The annual percentage growth rate in Earnings Per Share for five years ending in the current year (i.e., using six years of historical data). The growth rate is computed using the least squares method.
Earnings/Share – 10 Yr Growth - (Applies to Company Type: DRTBMNI.) - The annual percentage growth rate in Earnings Per Share for ten years ending in the current year (i.e., using eleven years of historical data). The growth rate is computed using the least squares method.
Earnings Growth Y/Y% - (Applies to Company Type: DRTBMNI.) - The year-over-year percentage change in Earnings Per Share.
Earnings Yield % - (Applies to Company Type: DRTBMNI.) - Earnings Per Share divided by the average of the highest and lowest share price for the fiscal year.
EBIT Margin % - (Applies to Company Type: DRMNI.) - Earnings before interest, income taxes (EBIT) and other income/expenses divided by Total Revenue.
Estim Payback (Yrs) - (Applies to Company Type: DRTBMNI. - The number of years required for a stock price to double, assuming it sells at the same Price/Earnings Ratio and Dividend Yield.
Fiscal Price – High $ - (Applies to Company Type: DRTBMNI.) - The highest share price transacted during the company's fiscal year.
Fiscal Price – Low $ - (Applies to Company Type: DRTBMNI.) - The lowest share price transacted during the company's fiscal year.
Free Cash Flow Opers/Sh $ - (Applies to Company Type: DRMNI.) - Cash Flow adjusted for non-cash working capital items less Preferred Dividend Requirement less Capital Expenditures – Net divided by Avg Number of Common O/S less Dividends Per Share – Declared.
Int Rate Sensitivity/Assets % - (Applies to Company Type: TB.) - Assets subject to interest rate adjustments within a one-year period (primarily loans) less Liabilities subject to interest rate adjustments within a one-year period (primarily deposits) divided by Total Assets.
Interest Burden % - (Applies to Company Type: DRMNI.) - Interest Expense divided by Total Assets.
Interest Coverage - (Applies to Company Type: DRMNI.) - Earnings before interest, income taxes (EBIT) and other income/expenses divided by the sum of Interest Expense and Capitalized Interest.
Leverage - (Applies to Company Type: DRTBMNI.) - Total Assets divided by the sum of Common Share Capital, Contributed Surplus and Retained Earnings.
Loans Growth Y/Y% - (Applies to Company Type: TB.) - The year-over-year percentage change in Loans.
Long-Term Debt/Common Equity - (Applies to Company Type: DM.) - Long-term debt divided by the sum of Common Share Capital, Contributed Surplus, Retained Earnings and Minority Interest.
Net-Net Working Cap/Sh $ - (Applies to Company Type: DM. - Current Assets less Current Liabilities less Long-Term Debt – Net divided by Number of Common Shs O/S less shares indirectly held.
Net Interest Margin % - (Applies to Company Type: TB.) - Interest Income less Interest Expense divided by the average of the current and previous year's Total Assets.
Net Profit Margin % - (Applies to Company Type: DRTBMNI. - For companies other than Banks and Trust companies: The sum of Net Income Before Disc Opers and Minority Interest divided by Total Revenue. For Banks and Trust companies: The sum of Net Income Before Disc Opers and Minority Interest divided by Total Revenue less Total Operating Expenses plus Investment Income.
Non-Int Expenses/Assets % - (Applies to Company Type: TB.) - Expenses other than interest expenses (e.g., salaries, rent, depreciation) divided by the average of the current and previous year's Total Assets.
Non-Int Expenses/Revenue % - (Applies to Company Type: TB.) - Expenses other than interest expenses (e.g., salaries, rent, depreciation) divided by Interest Income plus Other Pre-Tax Income less Interest Expense.
Non-Perform Loans/Equity % - (Applies to Company Type: TB.) - Non-performing loans (payment 90 days past due) divided by Total Shareholders Equity.
Non-Perform Loans/Loans % - (Applies to Company Type: TB.) - Non-performing loans (payment 90 days past due) divided by Loans.
Operating Leverage - (Applies to Company Type: RNI.) - The year-over-year percentage change in adjusted operating income (Total Revenue less Total Operating Expenses less Deprec, Depletion & Amort divided by the year-over-year percentage change in Total Revenue).
Operating Margin % - (Applies to Company Type: DRMNI. - Operating Income divided by Total Revenue.
Other Income/Assets % - (Applies to Company Type: TB.) - Other Pre-Tax Income divided by the average of the current and previous year's Total Assets.
Pre-Tax Margin % - (Applies to Company Type: DRMNI.) - Pre-Tax Income divided by Total Revenue.
Pre-Tax Return on Assets % - (Applies to Company Type: TB.) - Pre-Tax Income divided by the average of current and previous year's Total Assets.
Provision for Losses/Assets % - (Applies to Company Type: TB.) - Provision for Loan Losses on the income statement divided by the average of current and previous year's Total Assets.
Provision for Losses/Loans % - (Applies to Company Type: TB.) - Provision for Loan Losses on the income statement divided by the average of current and previous year's Loans.
Reserves/Non-Perform Loans % - (Applies to Company Type: TB.) - Allowance for credit losses (accumulated losses and write-downs net of recoveries) divided by non-performing loans (payment 90 days past due).
Retention % - (Applies to Company Type: DRTBMNI.) - One hundred percent less the Apparent Tax Rate.
Return on Assets % - (Applies to Company Type: RTBMNI.) - For Banks and Trust companies: Net Income Before Disc Opers plus Minority Interest divided by the average of the current and previous year's Total Assets. For other companies: Net Income Before Disc Opers plus Minority Interest plus Interest Expense multiplied by Retention % divided by the average of the current and previous year's Total Assets.
Return on Equity % - (Applies to Company Type: DRTBMNI.) - Net Income Before Disc Opers less Preferred Dividend Requirement divided by the average of the current and previous year's sum of Common Share Capital, Contributed Surplus and Retained Earnings.
Return on Invested Capital % - (Applies to Company Type: DRTBMNI.) - Net Income plus Interest Expense plus Income Taxes plus other income/expenses multiplied by Retention % divided by the average of the current and previous year's sum of long-term debt, short-term debt, Preferred Share Capital, Common Share Capital, Contributed Surplus and Retained Earnings. For Banks and Trust companies, the sum of long-term debt and short-term debt is equal to the total of Bank or Trust company debenture financing.
Return on Risk – Adj Assets % - (Applies to Company Type: TB.) - The sum of Net Income Before Disc Opers and Minority Interest divided by an average asset datum provided by individual banks using internationally agreed-upon risk-weighting factors.
ROE/ROA - (Applies to Company Type: DRMNI.) - Return on Equity % divided by Return on Assets %.
Sales Growth Y/Y% - (Applies to Company Type: DRMNI.) - The year-over-year percentage change in Total Revenue.
Sales/Cash & Equiv. - (Applies to Company Type: DRMNI.) - Total Revenue divided by the average of the current and previous year's Cash and Equivalent.
Sales/Fixed Assets - (Applies to Company Type: DRM.) - Total Revenue divided by the average of the current and previous year's Property, Plant and Equip - Net.
Sales/Inventory - (Applies to Company Type: D.) - Total Revenue divided by the average of the current and previous year's Inventories.
Sales/Receivables - (Applies to Company Type: DRMNI.) - Total Revenue divided by the average of the current and previous year's Accounts Receivable.
Sustainable % - (Applies to Company Type: DRTBMNI.) - Return on Equity % multiplied by [One less Common Divs Declared – Total divided by Net Income Before Disc Opers less Preferred Dividend Requirement.
Tangible Book Value/Sh $ - (Applies to Company Type: DRTBMNI.) - Common Share Capital plus Contributed Surplus plus Retained Earnings less Intangibles divided by Number of Common Shs O/S net of shares indirectly held at the end of the fiscal year.
Total Debt/Common Equity - (Applies to Company Type: DRMNI.) - The sum of long- and short-term debt divided by the sum of Common Share Capital, Contributed Surplus, Retained Earnings and Minority Interest.
Working Cap/Total Assets % - (Applies to Company Type: DM.) - Current Assets less Current Liabilities divided by Total Assets.
Per Share Values - Annual (Fundamental Data Definitions)
Avg Number of Common O/S - (Applies to Company Type: DRTBMNI.) - Represents the weighted average number of common and common equivalent shares outstanding (basic) throughout the fiscal year. This data item is used to calculate earnings per share, cash flow per share and other annual per share data items. If this data item is not provided by the company, the number of shares outstanding at year-end, net of any shares indirectly held or shares held in treasury, is used. Expressed in thousands of shares.
Calendar Price – Close - (Applies to Company Type: DRTBMNI.) - The closing price on the last trading day of the calendar year.
Calendar Price – High - (Applies to Company Type: DRTBMNI.) - The highest price transacted during the calendar year.
Calendar Price – Low - (Applies to Company Type: DRTBMNI.) - The lowest price transacted during the calendar year.
Cash Flow per Share - (Applies to Company Type: DRTMNI.) - Represents Cash Flow divided by Avg Number of Common O/S.
Cdn Exchange Volume – Fiscal - (Applies to Company Type: DRTBMNI.) - Total Canadian trading of all common and common equivalent shares for the fiscal period. Includes trading on the TSE, ME, VSE, ASE and WSE.
Dividends Per Share – Declared - (Applies to Company Type: DRTBMNI.) - Represents the total common dividend per share declared by the company, including extras, during the fiscal year. In cases where a stock dividend has been declared, the cash equivalent amount will be included. NOTE: Dividends declared are not necessarily the same as dividends paid.
Earnings Per Sh Bef Disc Op - (Applies to Company Type: DRTBMNI.) - Represents Net Income Before Disc Opers less Preferred Dividend Requirement divided by Avg Number of Common O/S.
Earnings Per Sh Bef Extraord - (Applies to Company Type: DRTBMNI.) - Represents Net Income Before Ext. Items less Preferred Dividend Requirement divided by Avg Number of Common O/S.
Earnings Per Share - (Applies to Company Type: DRTBMNI.) - Represents Net Income for Common divided by Avg Number of Common O/S.
Fiscal Price – Close - (Applies to Company Type: DRTBMNI.) - The closing price on the last trading day of the company's fiscal year end.
Fiscal Price – High - (Applies to Company Type: DRTBMNI.) - The highest price transacted during the company's fiscal year.
Fiscal Price – Low - (Applies to Company Type: DRTBMNI.) - The lowest price transacted during the company's fiscal year.
Fully Diluted Earnings Per Sh - (Applies to Company Type: DRTBMNI.) - Represents Net Income for Common divided by the sum of Avg Number of Common O/S, Total Common Shares Reserved and other common shares reserved.
Fully Diluted EPS Bef Extraord - (Applies to Company Type: DRTBMNI.) - Represents Net Income Before Ext. Items less Preferred Dividend Requirement divided by the sum of Avg Number of Common O/S, Total Common Shares Reserved and other common shares reserved.
Net Asset Value per Share - (Applies to Company Type: MN.) - Represents Total Assets less Total Liabilities divided by Number of Common Shs O/S. Generally reported by investment funds.
Number of Common Shs O/S - (Applies to Company Type: DRTBMNI.) - The number of common and common equivalent shares outstanding at year end, net of any shares held in treasury but gross of any shares indirectly held. Expressed in thousands of shares.
Total Common Shares Reserved - (Applies to Company Type: DRTBMNI.) - Total common and common equivalent shares reserved for conversion over the following ten-year period. Expressed in thousands of shares.
Total Volume – Common & Equiv - (Applies to Company Type: DRTBMNI.) - Total trading volume on Canadian and U.S. share exchanges for all common and common equivalent shares for the fiscal period expressed in thousands of shares. Common equivalents share with the common shares in the distribution of assets.
US Exchange Volume - (Applies to Company Type: DRTBMNI.) - Total U.S. trading of all common and common equivalent shares for the fiscal period. Includes trading on NYSE and AMEX plus NASDAQ for 1989 and prior years. Expressed in thousands of shares.
Current Data Items / Spot (Fundamental Data Definitions)
Beta – 52 Weeks - (Applies to Company Type: DRTBMNI.) - The unadjusted slope coefficient from a regression of weekly percentage share price changes for the past 52 weeks on weekly percentage changes in the TSE 300 price index for that same period.
Beta – 36 Months - (Applies to Company Type: DRTBMNI.) - The unadjusted slope coefficient from a regression of monthly percentage share price changes for the past 36 months on monthly percentage changes in the TSE 300 price index for that same period.
Beta – 60 Months - (Applies to Company Type: DRTBMNI.) - The unadjusted slope coefficient from a regression of monthly percentage share price changes for the past 60 months on monthly percentage changes in the TSE 300 price index for that same period.
Beta – 120 Months - (Applies to Company Type: DRTBMNI.) - The unadjusted slope coefficient from a regression of monthly percentage share price changes for the past 120 months on monthly percentage changes in the TSE 300 price index for that same period.
Dividend Rate Indicated - (Applies to Company Type: DRTBMNI.) - The annualized Dividend Per Share – Declared. For example, if the current dividend is paid quarterly, then the Indicated Dividend Rate is the most recent quarterly Dividend Per Share – Declared multiplied by four.
Dividend Yield - (Applies to Company Type: DRTBMNI.) - Dividend Rate Indicated divided by Price (Week Close) and expressed as a percent.
Earnings Per Share – 12 Mos - (Applies to Company Type: DRTBMNI.) - Earnings Per Share for the most recent twelve months.
Earnings Yield - (Applies to Company Type: DRTBMNI.) - Earnings Per Share – 12 Mos divided by Price (Week Close) and expressed as a percent.
Market Capitalization - (Applies to Company Type: DRTBMNI.) - Price (Week Close) multiplied by the number of common shares outstanding at the end of the most recent fiscal year expressed in thousands and adjusted for share splits.
Price (Daily Close) - (Applies to Company Type: DRTBMNI.) - The closing price for the company's shares at the end of the most recent day.
Price – 52 Week High - (Applies to Company Type: DRTBMNI.) - The highest price at which the company's shares traded during the most recent week.
Price – 52 Week Low - (Applies to Company Type: DRTBMNI.) - The lowest price at which the company's shares traded during the most recent week.
Price/Book Value - (Applies to Company Type: DRTBMNI.) - Price (Week Close) divided by Book Value/Share $ for the most fiscal year end.
Price/Cash Flow - (Applies to Company Type: DRTBMNI.) - Price (Week Close) divided by the most recent quarterly Cash Flow Opers/Share $.
Price/Earnings - (Applies to Company Type: DRTBMNI.) - Price (Week Close) divided by Earnings Per Share – 12 Mos.
Price/Sales - (Applies to Company Type: DRTBMNI.) - Price (Week Close) divided by Sales Per Share. Sales Per Share is Total Revenue for the most recent 12 months divided by the weighted average number of shares outstanding.
Price Change – 1 Week - (Applies to Company Type: DRTBMNI.) - The percentage change in the company's common share price from the closing one week prior to the most recent week to the most recent week — i.e., the Price (Week Close).
Price Change – 4 Weeks - (Applies to Company Type: DRTBMNI.) - The percentage change in the company's common share price from the closing four weeks prior to the most recent week to the most recent week — i.e., the Price (Week Close).
Price Change – 13 Weeks - (Applies to Company Type: DRTBMNI.) - The percentage change in the company's common share price from the closing thirteen weeks prior to the most recent week to the most recent week — i.e., the Price (Week Close).
Price Change – 52 Weeks - (Applies to Company Type: DRTBMNI.) - The percentage change in the company's common share price from the closing 52 weeks prior to the most recent week to the most recent week — i.e., the Price (Week Close).
Price Change – 36 Months - (Applies to Company Type: DRTBMNI.) - The percentage change in the company's common share price from the closing 36 months prior to the most recent Database Month to the most recent Database Month.
Price Change – 60 Months - (Applies to Company Type: DRTBMNI.) - The percentage change in the company's common share price from the closing 36 months prior to the most recent Database Month to the most recent Database Month.
Volume (Day) - (Applies to Company Type: DRTBMNI.) - The number of common shares traded on all Canadian exchanges during the most recent day and expressed in thousands.
Volume – Avg 52 Week - (Applies to Company Type: DRTBMNI.) - The average weekly number of common shares traded on all Canadian exchanges during the most recent 52-week period and expressed in thousands.
Miscellaneous Items - Annual (Fundamental Data Definitions)
Average Exch Rate – Calendar - (Applies to Company Type: DRTBMNI.) - The average Canadian dollar equivalent of one unit of the foreign currency in which the company's financial statements are denominated (e.g., US$1.00) for the calendar year. Company fiscal years ending between January 1 and June 30 have a calendar year-end from the prior year. Fiscal years ending between July 1 and December 31 have a calendar year-end in the same year. For example, fiscal year-end May 31, 1995 is the 1994 calendar year. Fiscal year-end October 31, 1994 is also the 1994 calendar year.
Average Exchange Rate – Fiscal - (Applies to Company Type: DRTBMNI.) - The average Canadian dollar equivalent of one unit of the foreign currency in which the company's financial statements are denominated (e.g., US$1.00) for the company's fiscal year.
Closing Exch Rate – Calendar - (Applies to Company Type: DRTBMNI.) - The Canadian dollar equivalent of one unit of the foreign currency in which the company's financial statements are denominated (e.g., US$1.00) at the end of the calendar year. Company fiscal years ending between January 1 and June 30 have a calendar year-end from the prior year. Fiscal years ending between July 1 and December 31 have a calendar year-end in the same year. For example, fiscal year-end May 31, 1995 is the 1994 calendar year. Fiscal year-end October 31, 1994 is also the 1994 calendar year.
Closing Exchange Rate – Fiscal - (Applies to Company Type: DRTBMNI.) - The Canadian dollar equivalent of one unit of the foreign currency in which the company's financial statements are denominated (e.g., US$1.00) at the end of the company's fiscal year.
Effect of Accounting Change - (Applies to Company Type: DRTBMNI.) - The change in Net Income resulting from a change in accounting procedures only as documented in the financial statement notes. If the change resulted in a Net Income increase, this data item will have a negative value.
Number of Employees - (Applies to Company Type: DRTBMNI. - Number of Employees as reported by the company.
Number of Shareholders - (Applies to Company Type: DRTBMNI.) - Number of Shareholders as reported by the company.
Operating Lease Payment – Yr 1 - (Applies to Company Type: DRTBMNI.) - The annual rentals to which the company is committed for the next fiscal period. These are operating lease payments and annual rentals. These are not capital lease payments.
Payments on Arrears - (Applies to Company Type: DRTBMNI. - Payment in whole or in part applied against the balance of preferred dividends arrears accumulated to date.
Preferred Dividend in Arrears - (Applies to Company Type: DRTBMNI.) - The total cumulative amount owing to the preferred shareholders of the company as a result of defaults on regular dividend payments.
Preferred Redemption Premium - (Applies to Company Type: DRTBMNI.) - The difference between the involuntary redemption value of preferred stock, based on the redemption features in effect at year-end, and the book value of the preferred stock.
Surplus of Pension Fund Avail - (Applies to Company Type: DRTBMNI.) - Represents the surplus of funds available based on the current pension requirements and the value of the pension fund. If the company details more than one fund, only the surplus position is shown here. Reported as a positive value.
Unfunded Pension Liability - (Applies to Company Type: DRTBMNI.) - The total unfunded pension liability as reported by the company in the financial statement notes. If the company details more than one fund, only unfunded liabilities are shown. Reported as a positive value.
Unused Lines of Credit - (Applies to Company Type: DRTBMNI.) - Unused lines of credit as reported by the company.
Income Statement - Quarterly (Fundamental Data Definitions)
Common Divs Declared – Total - (Applies to Company Type: DRTBMNI.) - The total amount declared by the company on its common and common equivalent stock. Includes cash payments and the dollar value of any stock dividends paid.
Deprec, Depletion & Amort - (Applies to Company Type: DRMNI.) - Depreciation refers to the write-down of fixed assets. Depletion refers to the write-down of wasting assets (i.e., natural resources). Includes amortization of capital leases if capital lease is treated as a fixed asset. Does not include amortization if separately itemized and if it pertains to intangibles or deferred charges other than a gross plant element. Also includes the write-down of capitalized costs for companies using the full cost method of accounting.
Discontinued Operations - (Applies to Company Type: DRTBMNI.) - Income or expenses associated with discontinued operations as reported by the company. Items carry a negative sign if they reduce net income.
Extraordinary Items - (Applies to Company Type: DRTBMNI. - Income or losses which the company has designated as extraordinary items. After 1989 these items are rare and are only designated as extraordinary if they resulted from "Acts of God". Prior to 1989 extraordinary items were more commonplace.
Income Taxes - (Applies to Company Type: DRTBMNI.) - Total income taxes reported by the company on the income statement.
Interest Expense – Gross - (Applies to Company Type: DRMNI.) - Total expense on long-term and short-term obligations plus capitalized interest.
Interest Expense – Net - (Applies to Company Type: DRMNI.) - Used when the company shows net interest expense which includes net investment income. If the net amount is a deduction from operating income, no sign is necessary. If the net amount is an addition to operating income, a negative sign is used. NOTE: Interest Expense – Net is not used in the same quarter as Interest Expense – Gross.
Investment Income - (Applies to Company Type: DRTB.) - Total income that arises from investments, such as interest or dividend income. Items such as sale of investments, one-time gains or losses or write-downs are part of other pre-tax income/expenses.
Minority Interest - (Applies to Company Type: DRTBMNI.) - That portion of a consolidated subsidiary's net income which is applicable to the shares, both common and preferred, of the subsidiary not owned by the company.
Net Income - (Applies to Company Type: DRTBMNI.) - The final net income after all extraordinary, discontinued or unusual items as reported by the company. This item is prior to the Preferred Dividend Requirement.
Net Income Before Disc Opers - (Applies to Company Type: DRTBMNI.) - Net income before income or expenses from discontinued operations reported by the company.
Net Income Before Ext. Items - (Applies to Company Type: DRTBMNI.) - Net income before extraordinary items as reported by the company.
Non-Interest Expenses - (Applies to Company Type: TB.) - These expenses for Banks and Trust companies include salaries and pension benefits paid to employees, the costs of premises and equipment such as depreciation, postage and the like.
Non-Operating Expenses - (Applies to Company Type: R.) - Applicable to Real Estate companies where a company reports, but does not provide details of, miscellaneous expenses.
Operating Income - (Applies to Company Type: DRTBMNI.) - Total Revenue less Total Operating Expenses.
Other After Tax Income - (Applies to Company Type: DRTMNI.) - Total other after-tax income reported by the company. Includes After-Tax Equity Income.
Other Pre-Tax Income - (Applies to Company Type: DRMNI.) - Other income (expenses) that do not arise from the normal course of business or from investments. May include gains or losses on disposal of fixed assets, investments or foreign exchange. Expenses carry a negative sign.
Policy Benefits - (Applies to Company Type: I.) - Applies to payments by Insurance companies on current policies or reserved for additional liabilities in future periods on current policies.
Pre-Tax Income - (Applies to Company Type: DRTBMNI.) - Pre-tax income reported by the company.
Preferred Dividend Requirement - (Applies to Company Type: DRTBMNI.) - The total amount of all preferred dividends required to be paid to shareholders in the quarter. If the company is unable to pay all or any portion of this total amount, the quarterly obligation must still be reflected in this item. The accumulated amount not paid is reflected in the Income Statement (Annual) data item Preferred Dividend in Arrears.
Provision for Loan Losses - (Applies to Company Type: TBMN.) - This provision is the amount that is set aside by Banks, Trust and Management companies to absorb anticipated losses stemming from the failure of borrowers to fully repay loans.
Total Operating Expenses - (Applies to Company Type: DRTBMNI.) - Consists of total expenses incurred in the normal course of business. Includes Petroleum and Gas Revenue Tax where applicable.
Total Revenue - (Applies to Company Type: DRTBMNI.) - Sales, net of trade discounts, sales and excise taxes, royalty payments, returns and allowances or the gross revenues from which the profit from operations is derived. Excludes where possible investment-type income especially when dealing with a manufacturing company.
NOTE: For Management companies pre-tax investment income items are included as part of revenue even if the company shows them after operating expenses. These may include equity income, interest and other income, and gain (or loss) on sale of investments.
Unusual Items - (Applies to Company Type: DRTBMNI.) - Unusual items reported by the company such as gains and losses on sale of operations, costs of plant closures and the like. When an item is a deduction from net income, a negative sign is used.
Per Share Values - Quarterly (Fundamental Data Definitions)
Avg Number of Common O/S - (Applies to Company Type: DRTBMNI.) - Represents the weighted average number of common and common equivalent shares outstanding (basic) throughout the fiscal quarter. This data item is used to calculate earnings per share, cash flow per share and other quarterly per share data items. If this data item is not provided by the company, the number of shares outstanding at the end of the quarter, net of any shares indirectly held or shares held in treasury, is used. Expressed in thousands of shares.
Cash Flow Per Share - (Applies to Company Type: DRTMNI.) - Represents Cash Flow divided by Avg Number of Common O/S.
Dividends Per Share – Declared - (Applies to Company Type: DRTBMNI.) - Represents the total common dividend per share, including extras, declared by the company during the fiscal quarter. In cases where a stock dividend has been declared, the cash equivalent amount will be included. NOTE: Dividends declared are not necessarily the same as dividends paid.
Earnings per Sh Bef Extraord - (Applies to Company Type: DRTBMNI.) - Represents Net Income Before Ext. Items less Preferred Dividend Requirement divided by Avg Number of Common O/S.
Earnings Per Share - (Applies to Company Type: DRTBMNI.) - Represents Net Income for Common divided by Avg Number of Common O/S.
Fiscal Price – Close - (Applies to Company Type: DRTBMNI.) - The closing price on the last trading day of the company's fiscal quarter.
Fiscal Price – High - (Applies to Company Type: DRTBMNI.) - The highest price transacted during the company's fiscal quarter.
Fiscal Price – Low - (Applies to Company Type: DRTBMNI.) - The lowest price transacted during the company's fiscal quarter.
Fully Diluted Earnings Per Sh - (Applies to Company Type: DRTBMNI.) - Represents Net Income for Common divided by the sum of Avg Number of Common O/S, Total Common Shares Reserved and other common shares reserved.
Fully Diluted EPS Bef Extraord - (Applies to Company Type: DRTBMNI.) - Represents Net Income Before Ext. Items less Preferred Dividend Requirement divided by the sum of Avg Number of Common O/S, Total Common Shares Reserved and other common shares reserved.
Net Asset Value per Share - (Applies to Company Type: MN.) - Represents Total Assets less Total Liabilities divided by Number of Common Shs O/S. Generally reported by investment funds.
Number of Common Shs O/S - (Applies to Company Type: DRTBMNI.) - The number of common and common equivalent shares outstanding at the end of the fiscal quarter, net of any shares held in treasury but gross of any shares indirectly held. Expressed in thousands of shares.
Total Volume – Common & Equiv - (Applies to Company Type: DRTBMNI.) - Total trading volume on Canadian and U.S. share exchanges for all common and common equivalent shares for the fiscal quarter expressed in thousands of shares. Common equivalents share with the common shares in the distribution of assets.
Balance Sheet (Financial Statements)
There are five views of the Balance Sheet: Summary, Current Assets and Investments, Long-Term and Miscellaneous Assets, Liabilities, and Capital Accounts. All Balance Sheet views use annual data.
The Balance Sheet Summary view shows both sides of the balance sheet and aggregates a number of accounts into broad categories.
For Default and Management companies, the Current Assets and Investments view shows current assets such as Cash and Equivalent, Inventories, Accounts Receivable, Income Taxes Recoverable, Prepaid Expenses and Deferred Costs. Various investment accounts are also shown. For companies other than Default and Management companies, the Current Assets and Investments view shows short-term assets and a variety of investment accounts. Short-Term Assets includes some of the accounts shown under Current Assets and Investments for the Default and Management companies and other short-term asset accounts that are relevant only for a particular company Type (e.g., Accrued Investment Income and Segregated Funds for Insurance Companies).
The Long-Term and Miscellaneous Assets view shows the gross book value of all Property, Plant and Equipment, the accumulated depreciation and the net book value of Property, Plant and Equipment. Other non-current, non-investment assets are shown separately. Some asset accounts are shown only for particular company Types (e.g., various Loan accounts are relevant for Banks and Trust Companies only).
The Liabilities view is divided into two parts: Current/Short-Term Liabilities and Long-Term Liabilities. Current Liabilities are displayed in this view for Default and Management companies. Current Liabilities include: Notes and Loans Currently Due, Accounts Payable, Dividends Payable, Current Income Taxes Payable, Current Portion of Long-Term Debt and Other Current Liabilities. Short-Term Liabilities are displayed in this view for companies other than Default or Management companies. Short-Term Liabilities include many of the same accounts as Current Liabilities. There are also short-term liability accounts that apply to particular Types of companies (e.g., Claims Provisions are relevant for Insurance Companies only, and Cheques And Items In Transit are relevant for Banks only). Long-Term Liabilities include: Long-Term Debt, Deferred Income Taxes, Minority Interest and Other Long-Term Liabilities. Additional long-term liability accounts may be shown for some Types of companies (e.g., Deposits are shown as a long-term liability for Trust Companies, Banks, Management and Non-Time Management Companies).
The Capital Accounts view has a Preferred Equity section and a Common Equity section. Preferred Equity shows both convertible and non-convertible preferred equity. Common Equity includes Common Share Capital, Surplus Accounts and Retained Earnings for all company classifications. General Reserves are part of Common Equity for Banks. Investment Gains/Losses are part of Common Equity for Management, Non-Time Management and Insurance Companies.
Income Statement (Financial Statements)
There are five views of the Income Statement: Summary, Revenues, Expenses, Income and Quarterly. The views other than the Quarterly view use annual data.
The Summary view shows Total Revenues as a single data item. Expenses are divided into: Total Operating Expenses; Depreciation, Depletion and Amortization; Interest Expense; and Income Taxes. Other data items include: Investment Income; Other Pre-Tax Income; Minority Interest and Other After-Tax Income; Income from Discontinued Operations and Extraordinary Items; and Preferred Dividend Requirements.
The Revenues view shows Total Revenues only for companies in the Default classification. More detailed revenue information may be available for other Types of companies (e.g., Real Estate Companies may report Real Estate Sales, Management Fees, Interest and Other Income, Rental Income and Miscellaneous Revenues).
The Expenses view shows both Operating and Non-Operating Expenses. In addition, Policy Benefits are shown for Insurance Companies. Loan Loss Provisions are shown for Banks.
The Income view begins with Operating Income and shows various additions and deductions to that amount to arrive at Net Income Available for Common Shareholders. Income Taxes, Minority Interest Income, Unusual Items, Income from Discontinued Operations, Extraordinary Items and Preferred Dividend Requirements are some of the data items displayed in this view. Common Dividends Declared are also shown in this view.
The Quarterly view shows quarterly income statement information for selected data items. Revenues, operating expenses and operating income are shown as single line items for most companies. Greater detail is provided for data items below the Operating Income line (i.e., additions to and deductions from Operating Income to arrive at Net Income Available for Common).
Cash Flow Statement (Financial Statements)
The Cash Flow Statement shows annual sources of cash (cash from operations and cash from financing), uses of cash (investments and other cash uses), the annual change in cash position and the year-end cash position.
Share Statistics (Financial Statements)
There are two views of the Share Statistics: Annual and Quarterly.
The Annual view is organized into four sections: Annual Per Share Data, Common and Equivalent Share Trading Volumes, Common Shares Outstanding and Annual Share Prices. Annual Per Share Data includes earnings per share, dividends declared per share, cash flow per share and book value per share. Common and Equivalent Trading Volume shows annual sharetrading volumes on both Canadian and U.S. exchanges. Common Shares Outstanding shows the number of common shares at year end, the average number of shares outstanding for the year and total common shares reserved. Annual Share Prices shows high, low and closing prices on both a calendar and fiscal year basis.
The Quarterly view of the Share Statistics tab is divided into three sections: Quarterly Per Share Information, Common and Equivalent Trading Volumes and Quarterly Share Prices. Quarterly Per Share Information includes earnings per share, dividends per share and cash flow per share by quarter. Common and Equivalent Trading Volume shows quarterly share trading volumes on both Canadian and U.S. exchanges. Quarterly Share Prices shows the fiscal quarter high, low and closing prices.
Financial Ratios (Financial Statements)
The Summary view is the only view of Financial Ratios. The computed ratios use annual data. Financial Ratios are presented in five groups: Share Price Ratios — e.g., dividend yield, average price/earnings ratio, average price/book value ratio. Profitability/Efficiency Ratios — e.g., return on equity, return on assets, operating margin. Safety and Risk Ratios — e.g., current ratio, interest coverage, total debt/common equity. Year-Over-Year Growth Rates — e.g., earnings per share, dividends per share, sales. Miscellaneous Ratios — e.g., dividend payout ratio, EBIT margin, apparent tax rate.
