Fundies.
English

Concept vocabulary

Every measure Fundies serves has one identifier, one display name and a definition written for a reader. Follow a concept to see the filers that reported it.

  • Accounts payable

    fundies:AccountsPayable

    What the entity owes its suppliers for goods and services it has received and not yet paid for, due within a year.

  • Accounts payable and accrued liabilities

    fundies:AccountsPayableAndAccruedLiabilities

    What the entity owes its suppliers together with the expenses it has incurred and not yet paid, stated as one line, due within a year.

  • Accounts receivable

    fundies:AccountsReceivable

    What customers owe the entity for goods or services it has already provided, less the part it does not expect to collect.

  • Accrued liabilities

    fundies:AccruedLiabilities

    Expenses the entity has incurred and not yet been billed or paid for, due within a year.

  • Accumulated depreciation

    fundies:AccumulatedDepreciation

    The total depreciation charged to date against the entity's property, plant and equipment, deducted to reach its carrying amount.

  • Accumulated other comprehensive income

    fundies:AccumulatedOtherComprehensiveIncome

    The gains and losses the entity has kept out of its income since it began, which its equity carries, at the balance sheet date.

  • Additional paid-in capital

    fundies:AdditionalPaidInCapital

    What shareholders paid for their shares above the par or stated value, held in equity at the balance sheet date.

  • Asset turnover

    fundies:AssetTurnover

    A period's revenue over what the entity held at the end of it: how many times over its assets a year's trading was.

  • Basic shares

    fundies:BasicShares

    The weighted average number of the entity's shares over the period, counting only those already issued.

  • Capital expenditure

    fundies:CapitalExpenditure

    Cash the entity spent in the period on property, plant and equipment that it will keep.

  • Capital expenditure including intangibles

    fundies:CapitalExpenditureIncludingIntangibles

    Cash the entity spent in the period on property, plant and equipment together with intangible assets such as software, stated by the filer as one amount.

  • Cash and cash equivalents

    fundies:CashAndCashEquivalents

    Cash the entity holds and short-term holdings it can turn into cash at once, at the balance sheet date.

  • Cash, cash equivalents and restricted cash

    fundies:CashAndCashEquivalentsIncludingRestricted

    Cash the entity holds plus the cash it holds but cannot spend freely, at the end of the period: the total a filer that states only this one reports.

  • Cash ratio

    fundies:CashRatio

    Cash and cash equivalents over current liabilities: the strictest reading of whether the entity could meet what it owes within a year.

  • Change in accounts payable

    fundies:ChangeInAccountsPayable

    How much accounts payable rose or fell over the period, as the cash flow statement states it: a rise adds cash and is stated as positive.

  • Change in accounts payable and accrued liabilities

    fundies:ChangeInAccountsPayableAndAccruedLiabilities

    How much payables and accruals together rose or fell over the period, as the cash flow statement states it: a rise adds cash and is stated as positive.

  • Change in accounts receivable

    fundies:ChangeInAccountsReceivable

    How much accounts receivable rose or fell over the period, as the cash flow statement states it: a rise reduces cash and is stated as positive.

  • Change in accrued liabilities

    fundies:ChangeInAccruedLiabilities

    How much accrued liabilities rose or fell over the period, as the cash flow statement states it: a rise adds cash and is stated as positive.

  • Change in inventories

    fundies:ChangeInInventories

    How much inventories rose or fell over the period, as the cash flow statement states it: a rise reduces cash and is stated as positive.

  • Change in other operating assets

    fundies:ChangeInOtherOperatingAssets

    How much the operating assets not listed separately rose or fell over the period, as the cash flow statement states it: a rise reduces cash and is stated as positive.

  • Change in prepaid expenses and other assets

    fundies:ChangeInPrepaidExpensesAndOtherAssets

    How much prepaid expenses and other assets rose or fell over the period, as the cash flow statement states it: a rise reduces cash and is stated as positive.

  • Common stock

    fundies:CommonStockValue

    The par or stated value of the common shares the entity has issued, at the balance sheet date.

  • Comprehensive income

    fundies:ComprehensiveIncome

    Everything the period did to the owners' claim, net income and the gains and losses kept out of it together.

  • Comprehensive income attributable to non-controlling interests

    fundies:ComprehensiveIncomeAttributableToNoncontrollingInterests

    The period's total comprehensive income belonging to the minority owners of subsidiaries.

  • Comprehensive income attributable to owners of the parent

    fundies:ComprehensiveIncomeAttributableToOwnersOfParent

    The period's total comprehensive income belonging to the parent's shareholders, after the minority's share.

  • Cost of revenue

    fundies:CostOfRevenue

    The direct cost of the goods sold or the services provided that the revenue is earned against, for the period.

  • Current assets

    fundies:CurrentAssets

    Everything the entity expects to turn into cash, sell or use up within a year, at the balance sheet date.

  • Current liabilities

    fundies:CurrentLiabilities

    What the entity owes and expects to settle within a year, at the balance sheet date.

  • Current portion of long-term debt

    fundies:CurrentPortionOfLongTermDebt

    The part of the entity's long-term borrowings that falls due within a year, at the balance sheet date.

  • Current ratio

    fundies:CurrentRatio

    Current assets over current liabilities: how many times over the entity could meet what it owes within a year.

  • Current tax liabilities

    fundies:CurrentTaxLiabilities

    Tax assessed on the period that the entity still owes at the balance-sheet date.

  • Debt ratio

    fundies:DebtRatio

    Total liabilities over total assets: the share of what the entity holds that is financed by what it owes.

  • Debt to equity

    fundies:DebtToEquity

    Total liabilities over stockholders' equity: what the entity owes for each unit its owners have in it.

  • Deferred income tax expense (benefit)

    fundies:DeferredIncomeTaxExpense

    The part of the period's income tax expense that is deferred to other periods, negative where it is a benefit.

  • Deferred tax assets

    fundies:DeferredTaxAssets

    Tax the entity expects to recover in later periods, usually on temporary differences and on losses carried forward.

  • Deferred tax liabilities

    fundies:DeferredTaxLiabilities

    Tax the entity expects to pay in later periods on temporary differences it has already recognised.

  • Depreciation

    fundies:Depreciation

    The part of the cost of tangible assets charged to the period as they are used up.

  • Depreciation and amortisation

    fundies:DepreciationAndAmortization

    What the period is charged for the wearing out of the entity's long-lived assets and for writing off the intangibles it acquired, without depletion.

  • Depreciation, depletion and amortisation

    fundies:DepreciationDepletionAndAmortization

    What the period is charged for the wearing out of the entity's long-lived assets and for writing off the intangibles it acquired.

  • Diluted shares

    fundies:DilutedShares

    The weighted average number of the entity's shares over the period, counting every share that could still be issued.

  • Dividends paid

    fundies:DividendsPaid

    Cash the entity paid its owners in the period.

  • Dividends per share

    fundies:DividendsPerShare

    What the entity paid each of its ordinary shares in the period.

  • Earnings per share, basic

    fundies:EarningsPerShareBasic

    Net income attributable to the period's ordinary shares, divided by the weighted average number of them.

  • Earnings per share, diluted

    fundies:EarningsPerShareDiluted

    Net income attributable to the period's ordinary shares, counting every share that could still be issued, divided by that count.

  • Effect of exchange-rate changes on cash

    fundies:EffectOfExchangeRateChangesOnCash

    What a change in exchange rates did to the entity's cash and cash equivalents in the period, apart from its own flows.

  • Effective tax rate

    fundies:EffectiveTaxRate

    Income tax expense as a share of pre-tax income: the rate the entity's accounts carry rather than the rate it is charged.

  • Employee benefits expense

    fundies:EmployeeBenefitsExpense

    What the entity charged to the period for its employees, wages and post-employment benefits together.

  • Finance income

    fundies:FinanceIncome

    What the entity earned on its financial assets for the period, the income side of the finance line.

  • Financing cash flow

    fundies:FinancingCashFlow

    Cash the entity raised or gave back in the period through borrowings, its own shares and dividends.

  • Fiscal year end

    fundies:FiscalYearEnd

    The month and day a filer's own year ends on, as the filer declares it: a date with no year, because it is the same one every year and it is not always December's last day.

  • Gain (loss) on sale of property, plant and equipment

    fundies:GainLossOnSaleOfPropertyPlantAndEquipment

    What the entity gained or lost in the period by selling property, plant and equipment for more or less than its carrying amount.

  • General and administrative expense

    fundies:GeneralAndAdministrativeExpense

    The cost of running the business as a whole rather than any one product, such as management, offices and support functions, for the period.

  • Goodwill

    fundies:Goodwill

    What the entity paid for the businesses it acquired above the fair value of what they owned, at the balance sheet date.

  • Gross margin

    fundies:GrossMargin

    Gross profit as a share of revenue: what survives the direct cost of earning each unit of revenue, as a fraction rather than a percentage.

  • Gross profit

    fundies:GrossProfit

    Revenue less the cost of revenue, for the period. A filer that presents it has already done the subtraction; one that does not leaves it to be derived.

  • Income tax expense

    fundies:IncomeTaxExpense

    The tax the entity charges against the period's income, what it owes now and what it defers together.

  • Income taxes paid

    fundies:IncomeTaxesPaid

    Cash the entity paid or received for income tax in the period, net of refunds.

  • Intangible assets other than goodwill

    fundies:IntangibleAssetsOtherThanGoodwill

    Identifiable intangibles the entity holds, such as licences, software and brands, apart from the goodwill a purchase produced.

  • Interest expense

    fundies:InterestExpense

    The cost of the entity's borrowings for the period.

  • Interest income

    fundies:InterestIncome

    What the entity earned in the period as interest on its cash and investments.

  • Interest paid

    fundies:InterestPaid

    Cash the entity paid as interest in the period.

  • Interest received

    fundies:InterestReceived

    Cash the entity received as interest in the period.

  • Inventory

    fundies:Inventory

    Goods the entity holds in order to sell them, and what it has spent making them, less the part it does not expect to recover.

  • Investing cash flow

    fundies:InvestingCashFlow

    Cash the entity spent or received in the period on what it does not sell as part of its business: equipment, acquisitions, investments.

  • Investment property

    fundies:InvestmentProperty

    Property held to earn rents or for capital appreciation rather than for use in the business, at the balance-sheet date.

  • Issued capital

    fundies:IssuedCapital

    The nominal amount shareholders have put in by subscribing for shares, before any premium and before retained profit.

  • Long-term debt

    fundies:LongTermDebt

    What the entity owes on its borrowings and is not due to repay within a year.

  • Long-term debt including current maturities

    fundies:LongTermDebtIncludingCurrentMaturities

    Everything the entity owes on its borrowings: the part due within a year and the part due after it, as the filer's total states.

  • Net change in cash

    fundies:NetChangeInCash

    What the period did to the entity's cash and cash equivalents: the three activities together, and the effect of exchange rates on the balance.

  • Net income

    fundies:NetIncome

    What the entity earned in the period after every expense, every tax and the share belonging to minority owners: the figure its earnings per share is struck from.

  • Net income including minority interest

    fundies:NetIncomeIncludingNoncontrollingInterest

    What the entity earned in the period after every expense and every tax, before the share belonging to minority owners is taken off.

  • Net interest income (expense)

    fundies:NetInterestIncomeExpense

    Interest earned less interest paid, for the period.

  • Net margin

    fundies:NetMargin

    Net income as a share of revenue: what is left of each unit of revenue for the owners.

  • Non-controlling interests

    fundies:NoncontrollingInterests

    The part of a subsidiary's equity that belongs to owners other than the parent.

  • Non-current assets

    fundies:NoncurrentAssets

    What the entity expects to hold or recover after the next twelve months: the long half of the balance sheet.

  • Non-current liabilities

    fundies:NoncurrentLiabilities

    What the entity owes beyond the next twelve months, told apart from what it owes within them.

  • Non-operating income (expense)

    fundies:NonoperatingIncomeExpense

    The net of all income and cost from outside the entity's main activity, for the period.

  • Operating cash flow

    fundies:OperatingCashFlow

    Cash the entity's business generated or used in the period, before what it spent on investing or on raising money.

  • Operating expenses

    fundies:OperatingExpenses

    The costs of running the business in the period other than the direct cost of what was sold.

  • Operating income

    fundies:OperatingIncome

    What the entity's own business earned in the period, before interest and before tax.

  • Operating margin

    fundies:OperatingMargin

    Operating income as a share of revenue: what is left of each unit of revenue after the cost of running the business, before interest and tax.

  • Other comprehensive income

    fundies:OtherComprehensiveIncome

    The gains and losses the entity made in the period that it keeps out of net income, after tax.

  • Other comprehensive income, not reclassifiable

    fundies:OtherComprehensiveIncomeNotReclassifiable

    The part of other comprehensive income that will not be reclassified to profit or loss, after tax.

  • Other comprehensive income, reclassifiable

    fundies:OtherComprehensiveIncomeReclassifiable

    The part of other comprehensive income that may be reclassified to profit or loss in a later period, after tax.

  • Other current assets

    fundies:OtherCurrentAssets

    Current assets the filer states as a single residual line rather than splitting them.

  • Other current liabilities

    fundies:OtherCurrentLiabilities

    Current liabilities the filer states as a single residual line rather than splitting them.

  • Other gain

    fundies:OtherGain

    A gain the filer states outside its operating income and outside the finance line, in the bridge between operating and pre-tax income.

  • Other income

    fundies:OtherIncome

    Income the entity states outside its main revenue and outside the lines it reports separately: a face line, not a catch-all note.

  • Other loss

    fundies:OtherLoss

    A loss the filer states outside its operating income and outside the finance line, in the bridge between operating and pre-tax income.

  • Other noncurrent assets

    fundies:OtherNoncurrentAssets

    Assets expected to last beyond a year that the filer states as a single residual line rather than splitting them.

  • Other noncurrent liabilities

    fundies:OtherNoncurrentLiabilities

    Obligations due beyond a year that the filer states as a single residual line rather than splitting them.

  • Other non-operating income (expense)

    fundies:OtherNonoperatingIncomeExpense

    Income or cost from outside the entity's main activity that the filer groups as other, for the period.

  • Foreign plan contributions

    fundies:PlanContributionsForeign

    Amounts an employer has paid into defined benefit plans for its employees outside its home country, for the period.

  • Pre-tax income

    fundies:PreTaxIncome

    What the entity earned before tax: the figure an effective tax rate is worked out against, whichever of the taxonomy's two spellings for it the filer used.

  • Preferred stock

    fundies:PreferredStockValue

    The par or stated value of the preferred shares the entity has issued, at the balance sheet date.

  • Prepaid expenses

    fundies:PrepaidExpenses

    What the entity has paid in advance for goods or services it will receive within a year.

  • Prepaid expenses and other current assets

    fundies:PrepaidExpensesAndOtherCurrentAssets

    Amounts paid in advance together with other current assets, stated as one line.

  • Proceeds from issuing common stock

    fundies:ProceedsFromIssuanceOfCommonStock

    The cash the entity received in the period from selling new common shares.

  • Proceeds from stock options exercised

    fundies:ProceedsFromStockOptionsExercised

    The cash the entity received in the period from holders exercising options to buy its shares.

  • Profit attributable to non-controlling interests

    fundies:ProfitLossAttributableToNoncontrollingInterests

    The period's profit or loss belonging to the minority owners of subsidiaries rather than to the parent's shareholders.

  • Property, plant and equipment

    fundies:PropertyPlantAndEquipmentNet

    What the entity's land, buildings and equipment cost, less the depreciation charged against them, at the balance sheet date.

  • Provision for doubtful accounts

    fundies:ProvisionForDoubtfulAccounts

    The amount charged in the period for receivables the entity does not expect to collect.

  • Fourth-quarter income

    fundies:QuarterFourIncome

    The net income of the discrete fourth quarter: the full year's figure less the nine months already reported from the same start. It exists only where both periods are in the statement.

  • Repayments of long-term debt

    fundies:RepaymentsOfLongTermDebt

    The cash the entity paid in the period to repay long-term borrowings.

  • Research and development

    fundies:ResearchAndDevelopmentExpense

    What the entity spent on research and development it charges to the period rather than capitalising.

  • Retained earnings

    fundies:RetainedEarnings

    The profits the entity has kept since it began, less what it has paid out and written off, at the balance sheet date.

  • Return on assets

    fundies:ReturnOnAssets

    A period's net income over everything the entity held at the end of it: what the whole balance sheet earned, before the claims on it are told apart.

  • Return on average equity

    fundies:ReturnOnAverageEquity

    A period's net income over the mean of the equity at its start and its end: the same return measured against the stake the owners held through the period rather than at its close, which is the convention most published figures use.

  • Return on equity

    fundies:ReturnOnEquity

    A period's net income over the equity standing at the end of it: what the owners' stake earned, as a fraction rather than a percentage.

  • Revenue

    fundies:Revenue

    Amounts the entity is entitled to for goods or services it has provided, for the period as a whole rather than for any one part of the business.

  • Revenue growth

    fundies:RevenueGrowth

    A year's revenue over the revenue of the year before it: how much bigger the business got, as a fraction rather than a percentage.

  • Revenue growth from the prior quarter

    fundies:RevenueGrowthFromPriorQuarter

    A quarter's revenue over the revenue of the quarter before it, which is a different question from the same quarter a year earlier and is what a seasonal business reports.

  • Segment revenue share

    fundies:SegmentRevenueShare

    One segment's revenue over the revenue of the whole entity for the same period: how much of the business a filer's own segment is.

  • Selling, general and administrative

    fundies:SellingGeneralAndAdministrativeExpense

    The cost of selling the entity's goods and of running the business, apart from the cost of what it sold and apart from its research.

  • Share-based compensation

    fundies:ShareBasedCompensation

    What the period is charged for shares and options given to employees, which is a cost the entity did not pay in cash.

  • Share repurchases

    fundies:ShareRepurchases

    Cash the entity spent in the period buying back its own shares.

  • Shares outstanding

    fundies:SharesOutstanding

    Shares in issue at the balance sheet date, as the balance sheet's own line states.

  • Shares outstanding at cover date

    fundies:SharesOutstandingAtCoverDate

    Shares in issue at the latest date the filer states on the cover page — the count a market capitalisation is struck on.

  • Short-term investments

    fundies:ShortTermInvestments

    Investments the entity expects to sell or hold for less than a year, at the balance sheet date.

  • Stockholders' equity

    fundies:StockholdersEquity

    What is left of the entity's assets once its liabilities are taken off, including the minority owners' share.

  • Stockholders' equity attributable to parent

    fundies:StockholdersEquityAttributableToParent

    What is left of the entity's assets once its liabilities are taken off, belonging to the owners alone.

  • Total assets

    fundies:TotalAssets

    Everything the entity owns and is owed, at the balance sheet date.

  • Total costs and expenses

    fundies:TotalCostsAndExpenses

    Every cost the entity bore in the period before income taxes, as one total.

  • Total liabilities

    fundies:TotalLiabilities

    Everything the entity owes to anyone other than its owners, at the balance sheet date.

  • Trade and other current payables

    fundies:TradeAndOtherCurrentPayables

    What the entity owes its suppliers and other current creditors within the year.

  • Treasury stock

    fundies:TreasuryStockValue

    What the entity paid to buy back its own shares and still holds, shown as a deduction from equity at the balance sheet date.