2.3 – Data Dictionary

2.3.1 – Financial Statements

The Financial Statements section is the foundational set that encompasses a wide array of critical
data points, including company identifiers, stock exchange details, country information, and dates.

#	Field	Type	Description
1.	company_id	String	A unique identifier for the company (InfoTrie Internal ID).
2.	symbol_name	String	Company long name (generally follows the Bloomberg naming convention).
3.	symbol_code	String	Bloomberg code representing the stock ticker.
4.	symbol_type	String	Specifies the type of the stock symbol (e.g., common stock, preferred stock).
5.	exchange_name	String	The name of the stock exchange where the company is listed.
6.	exchange_code	String	2 letters code representing the stock exchange.
7.	country_name	String	The country where the company is headquartered.
8.	country_code	String	ISO 3 code. The standard code representing the country (e.g., US for the United States).
9.	date	Date	The date for which the financial data applies.
10.	currency	String	ISO 3 code for the currency. The currency in which the financial data is reported.

2.3.2 – Balance Sheet

Moving beyond general financial information, the Balance Sheets section delves from total assets and liabilities to equity distribution and specific asset types, this section provides a comprehensive overview of a company’s financial standing.

#	Field	Type	Description
1.	bs_total_assets	Numeric	The total value of everything the company owns.
2.	bs_intangible_assets	Numeric	Non-physical assets like patents, copyrights, and goodwill.
3.	bs_earning_assets	Numeric	Assets that generate revenue, like investments or rental properties.
4.	bs_other_current_assets	Numeric	Other short-term assets not specifically listed.
5.	bs_total_liab	Numeric	The total liabilities or debts the company owes.
6.	bs_total_stockholder_equity	Numeric	The value that belongs to the company’s owners after deducting liabilities.
7.	bs_deferred_long_term_liab	Numeric	Long-term liabilities that are not due within the current year.
8.	bs_other_current_liab	Numeric	Other short-term liabilities not specifically listed.
9.	bs_common_stock	Numeric	The value of the company’s common stock.
10.	bs_capital_stock	Numeric	The total value of all the company’s stock, including common and preferred.
11.	bs_retained_earnings	Numeric	Cumulative earnings that have not been distributed to shareholders.
12.	bs_other_liab	Numeric	Other liabilities not specifically listed.
13.	bs_good_will	Numeric	The excess value paid during an acquisition beyond the fair value of acquired assets.
14.	bs_other_assets	Numeric	Other assets not specifically listed.
15.	bs_cash	Numeric	The amount of physical cash the company has on hand.
16.	bs_cash_and_equivalents	Numeric	Cash plus short-term investments that can be quickly converted to cash.
17.	bs_total_current_liabilities	Numeric	Short-term liabilities due within a year.
18.	bs_current_deferred_revenue	Numeric	Revenue received but not yet earned (for services/products to be delivered in the future).
19.	bs_net_debt	Numeric	Total debt minus cash and cash equivalents.
20.	bs_short_term_debt	Numeric	Debt that is due within the current year.
21.	bs_short_long_term_debt	Numeric	This might refer to a mix of short-term and long-term debt, but the name is a bit ambiguous.
22.	bs_short_long_term_debt_total	Numeric	The combined total of both short-term and long-term debts.
23.	bs_other_stockholder_equity	Numeric	Other forms of equity are not specifically listed.
24.	bs_property_plant_equipment	Numeric	The value of land, buildings, machinery, and other tangible fixed assets.
25.	bs_total_current_assets	Numeric	All assets expected to be used or converted to cash within a year.
26.	bs_long_term_investments	Numeric	Investments held for longer than a year.
27.	bs_net_tangible_assets	Numeric	Total assets minus intangible assets and liabilities.
28.	bs_short_term_investments	Numeric	Investments to be held for less than a year.
29.	bs_net_receivables	Numeric	Amounts owed to the company that is expected to be received in the near future.
30.	bs_long_term_debt	Numeric	Debt that is not due within the current year.
31.	bs_inventory	Numeric	The value of goods available for sale.
32.	bs_accounts_payable	Numeric	Amounts the company owes to suppliers or vendors.
33.	bs_total_permanent_equity	Numeric	The total equity that is not expected to be returned to investors.
34.	bs_temporary_equity_redeemable_noncontrolling_interests	Numeric	Equity that might be returned to non-controlling interests under certain conditions.
35.	bs_accumulated_other_comprehensive_income	Numeric	Cumulative total of other income/expenses not included in net income.
36.	bs_additional_paid_in_capital	Numeric	Amount received from investors beyond the par value of the stock.
37.	bs_common_stock_total_equity	Numeric	Total equity attributable to common stockholders.
38.	bs_preferred_stock_total_equity	Numeric	Total equity attributable to preferred stockholders.
39.	bs_retained_earnings_total_equity	Numeric	Part of the total equity that comes from retained earnings.
40.	bs_treasury_stock	Numeric	Stock that the company has repurchased and holds in its own treasury.
41.	bs_accumulated_amortization	Numeric	The cumulative amount of amortization expenses over the years.
42.	bs_non_current_assets_other	Numeric	Other long-term assets not specifically listed.
43.	bs_deferred_long_term_asset_charges	Numeric	Long-term assets that will be used over future periods.
44.	bs_non_current_assets_total	Numeric	Total of all long-term assets.
45.	bs_capital_lease_obligations	Numeric	Liabilities from leasing assets under a capital lease.
46.	bs_long_term_debt_total	Numeric	The total of all long-term debt.
47.	bs_non_current_liabilities_other	Numeric	Other long-term liabilities not specifically listed.
48.	bs_non_current_liabilities_total	Numeric	The total of all long-term liabilities.
49.	bs_negative_goodwill	Numeric	Occurs when the price paid for an acquisition is less than the fair value of its net assets.
50.	bs_warrants	Numeric	Financial instruments giving the holder the right to purchase shares at a certain price.
49.	bs_preferred_stock_redeemable	Numeric	Preferred stock that can be bought back by the issuer.
50.	bs_capital_surplus	Numeric	Excess amount received from the sale of stock over its par value.
51.	bs_liabilities_and_stockholders_equity	Numeric	The combined total of all liabilities and equity (should match total assets).
52.	bs_cash_and_short_term_investments	Numeric	Combined total of cash and short-term investments.
53.	bs_property_plant_and_equipment_gross	Numeric	Original cost of property, plant, and equipment before depreciation.
54.	bs_property_plant_and_equipment_net	Numeric	Value of property, plant, and equipment after accounting for depreciation.
55.	bs_accumulated_depreciation	Numeric	Total depreciation taken on physical assets over the years.
56.	bs_net_working_capital	Numeric	Current assets minus current liabilities.
57.	bs_net_invested_capital	Numeric	Total capital invested in the company.
58.	bs_common_stock_shares_outstanding	Numeric	Number of shares of common stock currently held by all shareholders.

2.3.3 – Cash Flow Statements

Understanding a company’s cash flow is paramount for assessing its operational efficiency. In this section, details about investments, borrowings, operating activities, and other crucial cash flow components are outlined.

#	Field	Type	Description
1.	cf_investments	Numeric	Cash spent or received from investment activities.
2.	cf_change_to_liabilities	Numeric	Net change in the company’s liabilities during the period.
3.	cf_total_cashflows_from_investing_activities	Numeric	Total cash inflows and outflows from investments.
4.	cf_net_borrowings	Numeric	Net change in borrowings or debt during the period.
5.	cf_total_cash_from_financing_activities	Numeric	Total cash inflows and outflows from financing activities.
6.	cf_change_to_operating_activities	Numeric	Adjustments made to reconcile net income to cash provided by operating activities.
7.	cf_net_income	Numeric	The company’s profit or loss during the period.
8.	cf_change_in_cash	Numeric	Net change in cash and cash equivalents during the period.
9.	cf_begin_period_cash_flow	Numeric	Cash and cash equivalents at the beginning of the period.
10.	cf_end_period_cash_flow	Numeric	Cash and cash equivalents at the end of the period.
11.	cf_total_cash_from_operating_activities	Numeric	Total cash inflows and outflows from regular business operations.
12.	cf_issuance_of_capital_stock	Numeric	Cash received from issuing new shares of stock.
13.	cf_depreciation	Numeric	Depreciation expense for the period.
14.	cf_other_cashflows_from_investing_activities	Numeric	Other cash flows related to investments not specifically listed.
15.	cf_dividends_paid	Numeric	Cash paid to shareholders as dividends.
16.	cf_change_to_inventory	Numeric	Net change in inventory levels during the period.
17.	cf_change_to_account_receivables	Numeric	Net change in amounts owed to the company.
18.	cf_sale_purchase_of_stock	Numeric	Cash from selling or buying back stock.
19.	cf_other_cashflows_from_financing_activities	Numeric	Other cash flows related to financing activities are not specifically listed.
20.	cf_change_to_netincome	Numeric	Adjustments to reconcile net income to cash provided by operating activities.
21.	cf_capital_expenditures	Numeric	Cash spent on acquiring or maintaining fixed assets.
22.	cf_change_receivables	Numeric	Net change in amounts expected to be received in the future.
23.	cf_cash_flows_other_operating	Numeric	Other cash flows from operating activities are not specifically listed.
24.	cf_exchange_rate_changes	Numeric	Effects of changes in foreign exchange rates on cash and cash equivalents.
25.	cf_cash_and_cash_equivalents_changes	Numeric	Total change in cash and cash equivalents during the period.
26.	cf_change_in_working_capital	Numeric	Change in the company’s net working capital during the period.
27.	cf_stock_based_compensation	Numeric	Expense related to compensating employees with stock or stock options.
28.	cf_other_non_cash_items	Numeric	Other non-cash expenses or gains that are added back to net income in the cash flow statement.
29.	cf_free_cash_flow	Numeric	Operating cash flow minus capital expenditures.

2.3.4 – Income Statements

The Income Statements section illuminates a company’s revenue and expenses such as research and development expenses, taxes, and net income, this data is vital for evaluating a company’s profitability and operational performance.

#	Field	Type	Description
1.	is_research_development	Numeric	Expenses related to research and development activities.
2.	is_effect_of_accounting_charges	Numeric	Impact of special accounting charges or changes on net income.
3.	is_income_before_tax	Numeric	Profit or loss before accounting for income taxes.
4.	is_minority_interest	Numeric	Earnings attributed to minority shareholders of a subsidiary.
5.	is_selling_general_administrative	Numeric	Total overhead expenses related to business operations.
6.	is_selling_and_marketing_expenses	Numeric	Expenses specifically related to selling and marketing activities.
7.	is_gross_profit	Numeric	Sales minus the cost of goods sold.
8.	is_reconciled_depreciation	Numeric	Depreciation expense added back to calculate EBITDA or other metrics.
9.	is_ebit	Numeric	Earnings before interest and taxes.
10.	is_ebitda	Numeric	Earnings before interest, taxes, depreciation, and amortization.
11.	is_depreciation_and_amortization	Numeric	Combined depreciation and amortization expenses for the period.
12.	is_non_operating_income_net_other	Numeric	Income or expenses not related to regular business operations.
13.	is_operating_income	Numeric	Profit or loss from regular business operations before interest and taxes.
14.	is_other_operating_expenses	Numeric	Other expenses related to business operations are not specifically listed.
15.	is_interest_expense	Numeric	Expense related to interest paid on debt.
16.	is_tax_provision	Numeric	Total income taxes provided for or already paid.
17.	is_interest_income	Numeric	Income earned from interest-bearing assets.
18.	is_net_interest_income	Numeric	Interest income minus interest expense.
19.	is_extraordinary_items	Numeric	Income or expenses that are unusual and not expected to recur.
20.	is_non_recurring	Numeric	One-time income or expenses that are not part of regular business operations.
21.	is_other_items	Numeric	Other income or expenses not specifically listed.
22.	is_income_tax_expense	Numeric	Actual income tax expense for the period.
23.	is_total_revenue	Numeric	Total sales or revenue for the period.
24.	is_total_operating_expenses	Numeric	Total expenses related to regular business operations.
25.	is_cost_of_revenue	Numeric	Cost directly associated with producing the goods or services sold.
26.	is_total_other_income_expense_net	Numeric	A net total of other income and expenses not related to regular business operations.
27.	is_discontinued_operations	Numeric	Income or expenses from business segments that are no longer in operation.
28.	is_net_income_from_continuing_ops	Numeric	Net income from ongoing business operations.
29.	is_net_income_applicable_to_common_shares	Numeric	Net income that is attributable to common shareholders.
30.	is_preferred_stock_and_other_adjustments	Numeric	Adjustments related to preferred stock or other special items.

2.3.5 – Earnings Reports

Earnings Reports provide a snapshot of a company’s financial performance during a specific period. Details about earnings per share, actual vs. estimated earnings, and currency in use are presented, offering insights into market reactions and trends.

#	Field	Type	Description
1.	earn_before_after_market	String	Specifies if the earnings report was released before the market opened or after it closed.
2.	earn_currency	String	The currency in which the earnings data is reported.
3.	earn_eps_actual	Numeric	Actual earnings per share reported for the period.
4.	earn_eps_estimate	Numeric	Analysts’ estimate of earnings per share for the period.
5.	earn_eps_difference	Numeric	Difference between actual and estimated earnings per share.
6.	earn_surprise_percent	Numeric	Percentage difference between actual and estimated earnings per share