Chapter 7 Compustat Business Information File Character ASCII File Formats
|
|
|
- Zoe Carroll
- 8 years ago
- Views:
Transcription
1 Chapter 7 Compustat Business Information File ASCII File Formats 7 Chapter 7 Compustat Business Information File ASCII File Formats SFAS 131 Overview 1 Compustat Business Information File 1 File Structure 1 File Format 1 Header Record 1 Segment Classifications 1 Reference File of SIC Codes 2 Record Control Information 2 Record Format 2 Header Record 2 Reference File of SIC Codes Header File 3 Reference File of SIC Codes Record Format 3 Reference File of North American Industry Classification System (NAICS) Codes 4 Record Control Information 4 Record Format 4 Reference File of North American Industry Classification System Record Format 5 Compustat Business Information Segment Company File 6 Record Control Information 6 Header Record 6 Record Format 6 Segment Company File Primary Keys 6 Segment Company File Header Record 7 i Compustat North America Chapter 7 Compustat Business Information File ASCII File Formats i
2 Segment Company File Data Record Format 8 Compustat Business Information - Segment Source File 9 Record Control Information 9 Header Record 9 Record Format 9 Segment Source File Primary Keys 9 Segment Source File Header Record 10 Segment Source File Data Record Format 11 Compusta Business Information Segment Products File 12 Record Control Information 12 Header Record 12 Record Format 12 Segment Products File Primary Keys 12 Segment Products File Header Record 13 Segment Products File Data Record Format 14 Segment Customer File 15 Record Control Information 15 Header Record 15 Record Format 15 Segment Customer File Primary Keys 15 Segment Customer File Header Record 16 Segment Customer File Data Record Format 17 Compustat Business Information - Segment Detail File 18 Record Control Information 18 Header Record 18 Record Format 18 Segment Detail File Primary Keys 18 Segment Detail File Header Record 19 Segment Detail File Data Record Format 20 Compustat Business Information - Segment Item Value File 21 Record Control Information 21 Header Record 21 Record Format 21 Identification of Restated Data 21 Segment Item Value File Primary Keys 21 Segment Item Value File Header Record 22 Segment Item Value File Data Record Format 25 Compustat Business Information Segment North American Industry Classification System (NAICS) File 28 Record Control Information 28 Header Record 28 Record Format 28 Segment North American Industry Classification System File Primary Keys 28 Segment North American Industry Classification System Header Record Format 29 Segment North American Industry Classification System Data Record Format 29 Compustat Business Information - Segment Geographic Area Codes File30 Record Control Information 30 Header Record 30 Record Format 30 Segment Geographic Area Codes File Primary Keys 30 Segment Geographic Area Codes File Header Record 31 Segment Geographic Area Codes File Data Record Format 31 Compustat Business Information - Segment Currency Rate File 32 Record Control Information 32 Header Record 32 Record Format 32 Segment Currency Rate File Primary Keys 32 Segment Currency Rate File Header Record Format 33 Segment Currency Rate File Data Record Format 34 Compustat North America Chapter 7 Compustat Business Information File ASCII File Formats ii
3 SFAS 131 Overview On June 30, 1997, the Financial Accounting Standards Board (FASB) issued the pronouncement for the Statement of Financial Accounting Standards No. 131, Disclosure about Segments of an Enterprise and Related Information (SFAS 131). The statement establishes the standards for the way companies will report information related to operating segments in their annual and interim financial reports and supersedes SFAS 14, the basis for the COMPUSTAT Business Information Files. Due to the changes required under SFAS 131 for the reporting of business segments, a revised Business Information File has been created to allow for the collection of data reported under the new standard. SFAS 131 has elected to make the new reporting more relevant than consistent or reliable. It specifically states that both relevance and comparability will not be achievable in all cases, and audit systems should be the overriding concern. Because FASB has determined that internal performance and audit systems will be the source for the new segment data, this data will not need to reconcile to the consolidated statements. Compustat Business Information File The concepts of industry and geographic segments have been replaced by operating segments as defined by the company s management. These can be defined by product, service, market, geography, and subsidiaries. There is no limit on the number of operating segments a company may report for any given year or quarter. The revised Compustat Business Information File will also provide Historical, as well as Restated data. File Structure Segment files will contain a variable number of records per company. The files will be formatted to present seven years of information per company, when available. Records for a year will only be presented if data is available; therefore, there may be gaps in years for any given company. File Format The Revised Compustat Business Information file is only available in ASCII format. The file will be produced in a fixed length, delimited format. To allow for flexible processing of each file, each line of the file will represent one record. Within a record, fields will be fixed length and will be delimited with a vertical-bar character ( ). Each record will be terminated with a carriage-return (CR). All numeric fields not defined as integer will contain the decimal point (.). Header Record Each file will contain a header record of same size and layout as the data records, and will contain a record identifier database cutoff date and creation date. The header record will always be the first record in the file. Segment Classifications The following classifications contain the Segment Ids, Segment Names, Descriptions and other information specific to each segment. Segment Company Segment Source Segment Detail Segment Products Segment Customers Segment Item Value Segment NAICS Segment Geographic Area Codes Segment Currency Rate Compustat North America Chapter 7 Compustat Business Information File ASCII File Formats 1
4 The Record lengths for each segment file are: Segment Company 370 bytes Segment Source 79 bytes Segment Detail 2322 bytes Segment Customers 155 bytes Segment Products 694 bytes Segment Item Value 843 bytes Segment NAICS 55 bytes Segment Geo Area Codes 47 bytes Segment Currency Rate 85 bytes Reference File of SIC Codes Record Control Information There are no special block or record control words and the data is streamed in nature. The logical record length is 80 characters, and the total block size is 7,200 characters. Records are blocked in groups of 90. The DCB may be written as: DCB=(RECFM=F,LRECL=80,BLKSIZE=7200),LABEL=(,NL) (If a tape is not being used, please disregard the LABEL parameter in the DCB statement.) Record Format The next page provides the technical specifications for the complete record format for the Reference File of SIC Codes. Header Record The header record format is identical to that of the company records. It is always the first record on the file and is identified by zeros in the CNUM field. Header records may contain default data. The Reference File of SIC Codes is an auxiliary file designed for use in conjunction with the revised Compustat Business Information file. This file is only available in ASCII format. This file provides a source for the Standard Industrial Classification (SIC) names that correspond to the SIC variables included on the Compustat Business Information NAICS. The source of this information is the 1987 Standard Industrial Classification Manual produced by the Executive Office of the President Office of Management and Budget. In addition, there are pseudo-sic classifications that were developed by Standard & Poor s to define industries for which SIC had no classification, such as 5412 Convenience Stores. Changes to the SIC codes and names are made infrequently. Therefore, this file is only updated when revisions are needed. We anticipate that these updates will be necessary less than once each year. Compustat North America Chapter 7 Compustat Business Information File ASCII File Formats 2
5 Reference File of SIC Codes Header File Header Information Code Description Header Record File Identification Code Product Cutoff Date =MM Month of year Product Cutoff Date = DD Day of month Product Cutoff Date = YY 2-digit expression Last two digits of year Creation Date = MM Month of year Creation Date = DD Day of month Creation Date = YY 2-digit expression Last two digits of year Blank Blank Companies 5-digit expression Previous Creation Date = MM Month of year Previous Creation Date = DD Day of month Previous Creation Date = YY 2-digit expression Last two digits of year Blanks Blank Reference File of SIC Codes Record Format Description Mnemonic Type of Data Primary Standard Industrial Classification SIC (SIC) Code Blank Type Code for the SIC TYPE Blank SIC Name SICNM Compustat North America Chapter 7 Compustat Business Information File ASCII File Formats 3
6 Reference File of North American Industry Classification System (NAICS) Codes The Reference File of NAICS Codes is only available in ASCII format. This file provides a source for the North American Industry Classification System (NAICS) numerical codes and a textual description of each code. In 1997, the Office of Management and Budget (OMB) adopted the North American Industry Classification System to provide new comparability in statistics about business activity across North America. It is intended to become a replacement for the 1987 Standard Industrial Classification (SIC) codes. Changes to the NAICS codes and names are anticipated to be made on a five (5) year cycle. Therefore, this file is only updated when revisions are needed. Record Control Information There are no special blocks or record control words. The logical record length is 110 characters. There is one record per block. Each record contains a carriage return/line feed in the last field position. The DCB may be written as: DCS=(RECFM=F,LRECL=110,BLKSIZE=110), LABEL=(,NL) Record Format The next page provides the technical specifications for the complete record format for the Reference File of the North American Industry Classification Systems (NAICS) file. Compustat North America Chapter 7 Compustat Business Information File ASCII File Formats 4
7 Reference File of North American Industry Classification System Record Format Description Mnemonic Type of Data Byte Bytes Bytes North American Industry Classification System Code North American Industry Classification Description NAICS Carriage return Compustat North America Chapter 7 Compustat Business Information File ASCII File Formats 5
8 Compustat Business Information Segment Company File The Compustat Business Information Segment Company file is a subset of the Compustat Business Information file. This file contains a record for each company that has segment data within the recent data years. The Segment Company File is also available for back periods. Back data is displayed for the years prior to the current seven year period if a company had segment data within the previous 13 years. Record Control Information In order to allow for the flexible processing of each file, each line of the file will represent one record. Within a line, fields will be a fixed length and will be delimited with a vertical-bar character ( ). Each line of the file will be terminated with a carriage-return character (CR). All numeric fields not defined as integer will include a decimal point. Header Record The header record will always be the first record in the file. It is the same size and layout as the data record and will contain a record identifier, database cutoff date and creation date. Record Format The next pages provide the technical specifications for header records and the complete record format for the Segment Company file. Segment Company File Primary Keys The Primary Key for the Segment Company File is: Data Item Mnemonic S&P Identifier PERM# Compustat North America Chapter 7 Compustat Business Information File ASCII File Formats 6
9 Segment Company File Header Record Description Value Type Description File Identifier COMPY Company BLANK Blank BLANK Blank BLANK Blank BLANK Blank BLANK Blank Cutoff Date yyyymmdd 4-Digit Year, Month of Year, Day of Month Creation Date yyyymmdd 4-Digit Year, Month of Year, Day of Month BLANK Blank BLANK Blank BLANK Blank BLANK Blank Compustat North America Chapter 7 Compustat Business Information File ASCII File Formats 7
10 Segment Company File Data Record Format Description Mnemonic Type of Data S & P Permanent Company Number PERM# Standard Industry Classification Code DNUM Primary CUSIP Issuer Code CIC CUSIP Issuer Number CIN CUSIP Check Digit CCD Company Name CONM Blank BLANK Primary Exchange Ticker SMBL Incorporation ISO Country Code INCORP North American Industry Classification Code Primary Global Industrial Classification System Code NAICS SPGICX Blank BLANK Compustat North America Chapter 7 Compustat Business Information File ASCII File Formats 8
11 Compustat Business Information - Segment Source File The Compustat Business Information Segment Source file is a subset of the Compustat Business Information file. This file will include information relative to the source used for collection. Historically, there will only be one Segment Source file record per Segment Detail record. This file contains up to seven years of information for each company. As each new year is added to the file to accommodate newly reporting fiscal years, the earliest year is deleted. The Segment Source File is also available for back periods. Back data is displayed for the years prior to the current seven year period if a company had segment data within the previous 13 years. Segment Source File Primary Keys The Primary Keys for the Segment Source File are: Data Item Mnemonic S&P Permanent # PERM# Source Year SRCYR Source Fiscal Year-end Month SRCFYR There may be a variable number of years of information for each company depending on the amount of information that is available to Standard & Poor s. Record Control Information In order to allow for the flexible processing of each file, each line of the file will represent one record. Within a line, fields will be a fixed length and will be delimited with a vertical-bar character ( ). Each line of the file will be terminated with a carriage-return character (CR). All numeric fields not defined as integer will include a decimal point. Header Record The header record will always be the first record in the file. It is the same size and layout as the data record and will contain a record identifier, database cutoff date and creation date. Record Format The next pages provide the technical specifications for header records and the complete record format for the Segment Source file. Compustat North America Chapter 7 Compustat Business Information File ASCII File Formats 9
12 Segment Source File Header Record Description Value Type Description File Identifier SEGSRC Segment Source BLANK Integer Blank BLANK Integer Blank BLANK Integer Blank BLANK Blank BLANK Blank BLANK Blank BLANK Blank BLANK Blank Cutoff Date yyyymmdd (left justified) 4-Digit Year, Month of Year, Day of Month Creation Date yyyymmdd (left justified) 4-Digit Year, Month of Year, Day of Month BLANK Blank Compustat North America Chapter 7 Compustat Business Information File ASCII File Formats 10
13 Segment Source File Data Record Format Description Mnemonic Type of Data S & P Permanent Company Number PERM# Source Year SRCYR Integer Source Fiscal Year End Month SRCFYR Integer Calendar Year YEAR Integer Source Document Code SSRCE Update Code SUCODE Primary Historical NAICS HNAICS ISO Currency Code CURCD Source ISO Currency Code SRCCUR BLANK BLANK BLANK BLANK BLANK BLANK Compustat North America Chapter 7 Compustat Business Information File ASCII File Formats 11
14 Compusta Business Information Segment Products File The Compustat Business Information Segment Products file is a subset of the Compustat Business Information file. This file contains up to seven years of information for each company. As each new year is added to the file to accommodate newly reporting fiscal years, the earliest year is deleted. There may be a variable number of years of information for each company depending on the amount of information that is available to Standard & Poor s. Segment Products File Primary Keys The Primary Keys for the Segment Products File are: Data Item Mnemonic S&P Permanent # PERM# Source Year SRCYR Source Fiscal Year-end Month SRCFYR Product Identifier PDID Record Control Information In order to allow for the flexible processing of each file, each line of the file will represent one record. Within a line, fields will be a fixed length and will be delimited with a vertical-bar character ( ). Each line of the file will be terminated with a carriage-return character (CR). All numeric fields not defined as integer will include a decimal point. Header Record The header record will always be the first record in the file. It is the same size and layout as the data record and will contain a record identifier, database cutoff date and creation date. Record Format The next pages provide the technical specifications for header records and the complete record format for the Segment Products file. Compustat North America Chapter 7 Compustat Business Information File ASCII File Formats 12
15 Segment Products File Header Record Description Value Type Description File Identifier PROD Product BLANK Integer Blank BLANK Integer Blank BLANK Integer Blank BLANK Blank BLANK Blank Cutoff Date yyyymmdd (left justified) 4-Digit Year, Month of Year, Day of Month BLANK Blank BLANK Blank BLANK Integer Blank Creation Date yyyymmdd (left justified) 4-Digit Year, Month of Year, Day of Month BLANK Integer Blank BLANK Integer Blank BLANK Blank BLANK Integer Blank Compustat North America Chapter 7 Compustat Business Information File ASCII File Formats 13
16 Segment Products File Data Record Format Description Mnemonic Type of Data Precision Units S & P Permanent Company PERM# Number Source Year SRCYR Integer Source Fiscal Year-end Month SRCFYR Integer Product Identifier PDID Integer Product Name PNAME NAICS Code PNAICS External Revenues PSALE $Mil Blank BLANK Blank BLANK Blank BLANK3 Integer Blank BLANK Blank BLANK5 Integer Blank BLANK6 Integer Segment Link Segment Type PSTYPE Segment Link Segment Identifier PSID Integer Compustat North America Chapter 7 Compustat Business Information File ASCII File Formats 14
17 Segment Customer File The Compustat Business Information Segment Customer file is a subset of the Compustat Business Information file. This file contains up to seven years of information for each company. As each new year is added to the file to accommodate newly reporting fiscal years, the earliest year is deleted. Back data is displayed for the years prior to the current seven year period with a total of 13 years of back data available. There may be a variable number of years of information for each company depending on the amount of information that is available to Standard & Poor s. Segment Customer File Primary Keys The Primary Keys for the Segment Customer File are: Data Item Mnemonic S&P Permanent # PERM# Source Year SRCYR Source Fiscal Year-end Month SRCFYR Customer Identifier CID Record Control Information In order to allow for the flexible processing of each file, each line of the file will represent one record. Within a line, fields will be a fixed length and will be delimited with a vertical-bar character ( ). Each line of the file will be terminated with a carriage-return character (CR). All numeric fields not defined as integer will include a decimal point. Header Record The header record will always be the first record in the file. It is the same size and layout as the data record and will contain a record identifier, database cutoff date and creation date. Record Format The next pages provide the technical specifications for header records and the complete record format for the Segment Customer file. Compustat North America Chapter 7 Compustat Business Information File ASCII File Formats 15
18 Segment Customer File Header Record Description Value Type Description File Identifier CUST Customer BLANK Integer Blank BLANK Integer Blank BLANK Integer Blank BLANK Blank BLANK Blank BLANK Blank BLANK Blank Cutoff Date yyyymmdd 4-Digit Year, Month of Year, Day of Month Creation Date yyyymmdd 4-Digit Year, Month of Year, Day of Month BLANK Blank BLANK Blank BLANK Integer Blank Compustat North America Chapter 7 Compustat Business Information File ASCII File Formats 16
19 Segment Customer File Data Record Format Description Mnemonic Type of Data S & P Permanent Company Number PERM# Source Year SRCYR Integer Source Fiscal Year End Month SRCFYR Integer Customer Identifier CID Integer Customer Type CTYPE Customer Name CNAME Customer Revenues CSALE Blank BLANK Geographic Area Code CGEOCD Geographic Area Type CGEOAR BLANK BLANK Segment Link Segment Type CSTYPE Segment Link Segment Identifier CSID Integer Compustat North America Chapter 7 Compustat Business Information File ASCII File Formats 17
20 Compustat Business Information - Segment Detail File The Compustat Business Information Segment Detail file is a subset of the Compustat Business Information file. Historically, there will only be one segment source file record per segment detail record. This file contains up to seven years of information for each company. As each new year is added to the file to accommodate newly reporting fiscal years, the earliest year is deleted. Back data is displayed for the years prior to the current seven year period with a total of 13 years of back data available. There may be a variable number of years of information for each company depending on the amount of information that is available to Standard & Poor s. Segment Detail File Primary Keys The Primary Keys for the Segment Detail File are: Data Item Mnemonic S&P Permanent # PERM# Source Year SRCYR Source Fiscal Year-end Month SRCFYR Segment Type STYPE Segment Identifier SID Record Control Information In order to allow for the flexible processing of each file, each line of the file will represent one record. Within a line, fields will be a fixed length and will be delimited with a vertical-bar character ( ). Each line of the file will be terminated with a carriage-return character (CR). All numeric fields not defined as integer will include a decimal point. Header Record The header record will always be the first record in the file. It is the same size and layout as the data record and will contain a record identifier, database cutoff date and creation date. Record Format The next pages provide the technical specifications for header records and the complete record format for the Segment Detail file. Compustat North America Chapter 7 Compustat Business Information File ASCII File Formats 18
21 Segment Detail File Header Record Description Value Type Description File Identifier SEGDTL Segment Detail BLANK Integer Blank BLANK Integer Blank BLANK Blank BLANK Integer Blank BLANK Blank BLANK Blank Cutoff Date yyyymmdd 4-Digit Year, Month of Year, Day of Month Creation Date yyyymmdd 4-Digit Year, Month of Year, Day of Month BLANK Blank BLANK Blank Compustat North America Chapter 7 Compustat Business Information File ASCII File Formats 19
22 Segment Detail File Data Record Format Description Mnemonic Type of Data Standard & Poor s Permanent # PERM# Source Year SRCYR Integer Source Fiscal Year End Month SRCFYR Integer Segment Type STYPE Segment Identifier SID Integer Segment Name SNAME Blank BLANK Operating Segment Type 1 SOPTP Operating Segment Type 2 SOPTP Geographic Segment Type SGEOTP BLANK BLANK Compustat North America Chapter 7 Compustat Business Information File ASCII File Formats 20
23 Compustat Business Information - Segment Item Value File The Compustat Business Information - Segment Item Value file is a subset of the Compustat Business Information file. This file will provide the data as it was originally reported (i.e., historical) and up to 2 years of Restated data. By comparing Source Year to Data Year, you will be able to determine whether the data is Historical or Restated. Back data is displayed for the years prior to the current seven year period if a company had segment data within the previous 13 years The item Segment Type in this file will allow you to determine what type of segment data is being reported. All segment and geographic data (when reported) will flow through the Segment Item Value file. There may be a variable number of years of information for each company depending on the amount of information that is available to Standard & Poor s. Record Control Information In order to allow for the flexible processing of each file, each line of the file will represent one record. Within a line, fields will be a fixed length and will be delimited with a vertical-bar character ( ). Each line of the file will be terminated with a carriage-return character (CR). All numeric fields not defined as integer will include a decimal point. Identification of Restated Data When Source Year and Data Year do not match, the information presented in that record will be Restated Data. This information will be very significant when a company has had a complete change to their segment reporting. Segment Item Value File Primary Keys The Primary Keys for the Segment Item Value File are: Data Item Mnemonic S&P Permanent # PERM# Source Year SRCYR Source Fiscal Year-end Month SRCFYR Segment Type STYPE Segment Identifier SID Data Year YEAR Data Fiscal Year-end Month FYR Header Record The header record will always be the first record in the file. It is the same size and layout as the data record and will contain a record identifier, database cutoff date and creation date. Record Format The next pages provide the technical specifications for header records and the complete record format for the Segment Item Value file. Compustat North America Chapter 7 Compustat Business Information File ASCII File Formats 21
24 Segment Item Value File Header Record Description Value Type Description File Identifier SEGITM Segment Item BLANK Integer Blank BLANK Integer Blank BLANK Blank BLANK Integer Blank BLANK Integer Blank BLANK Integer Blank BLANK Integer Blank Cutoff Date yyyymmdd (left justified) 4-Digit Year, Month of Year, Day of Month Creation Date yyyymmdd (left justified) 4-Digit Year, Month of Year, Day of Month BLANK Blank BLANK Blank BLANK Blank BLANK Blank BLANK Blank BLANK Blank BLANK Blank BLANK Blank BLANK Blank BLANK Blank BLANK Blank BLANK Blank BLANK Blank BLANK Blank BLANK Blank Compustat North America Chapter 7 Compustat Business Information File ASCII File Formats 22
25 Segment Item Value File Header Record (cont.) Description Value Type Description BLANK Blank BLANK Blank BLANK Blank BLANK Blank BLANK Blank BLANK Blank BLANK Blank BLANK Blank BLANK Blank BLANK Blank BLANK Blank BLANK Blank BLANK Blank BLANK Blank BLANK Blank BLANK Blank BLANK Blank BLANK Blank BLANK Blank BLANK Blank BLANK Blank BLANK Blank BLANK Blank BLANK Blank BLANK Blank BLANK Blank BLANK Blank Compustat North America Chapter 7 Compustat Business Information File ASCII File Formats 23
26 Segment Item Value File Header Record (cont.) Description Value Type Description BLANK Blank BLANK Blank BLANK Blank BLANK Blank BLANK Blank BLANK Blank Compustat North America Chapter 7 Compustat Business Information File ASCII File Formats 24
27 Segment Item Value File Data Record Format Description Mnemonic Type of Data Precision Units Standard & Poor s Permanent # PERM# Source Year SRCYR Integer Source Fiscal Year End Month SRCFYR Integer Segment Type STYPE Segment Identifier SID Integer Data Year DTYR Integer Data Fiscal Year-end Month FYR Integer Data Calendar Year CYR Integer Net Sales SALE $Mil Operating Income Before Depr OIBD $Mil Depreciation and Amortization DP $Mil Operating Income After Depr OIAD $Mil Capital Expenditures CAPX $Mil Identifiable/Total Assets AT $Mil Equity in Earnings EQEARN $Mil Investments at Equity INVEQ Integer $Mil Employees EMP Actual Research and Development RD $Mil Order Backlog OBKLG $Mil Export Sales EXPORT $Mil BLANK BLANK Intersegment Eliminations INTSEG $Mil BLANK BLANK BLANK BLANK BLANK BLANK BLANK BLANK Compustat North America Chapter 7 Compustat Business Information File ASCII File Formats 25
28 Segment Item Value File Data Record Format (cont.) Description Mnemonic Type of Data Precision Units BLANK BLANK BLANK BLANK BLANK BLANK BLANK BLANK BLANK BLANK BLANK BLANK BLANK BLANK Pretax Income PI $Mil BLANK BLANK Income Before Extraordinary Items IB $Mil BLANK BLANK Net Income (Loss) NI $Mil BLANK BLANK BLANK BLANK BLANK BLANK BLANK BLANK BLANK BLANK Operating Profit OPS $Mil BLANK BLANK BLANK BLANK BLANK BLANK Footnote 1 Sales SALEF Footnote 2 Operating Profit OPINCF Footnote 3 Capital Expenditures CAPXF Footnote 4 Equity in Earnings EQEARNF Compustat North America Chapter 7 Compustat Business Information File ASCII File Formats 26
29 Segment Item Value File Data Record Format (cont.) Description Mnemonic Type of Data Precision Units Footnote 5 Employees EMPF Footnote 6 Research and RDF Development BLANK BLANK BLANK BLANK BLANK BLANK BLANK BLANK BLANK BLANK Compustat North America Chapter 7 Compustat Business Information File ASCII File Formats 27
30 Compustat Business Information Segment North American Industry Classification System (NAICS) File The Compustat Business Information Segment North American Industry Classification System (NAICS) file is a subset of the Compustat Business Information file. This file contains up to seven years of information for each company. As each new year is added to the file to accommodate newly reporting fiscal years, the earliest year is deleted. The Segment NAICS File is also available for back periods. Back data is displayed for the years prior to the current seven year period with a total of 13 years of back data available. There may be a variable number of years of information for each company depending on the amount of information that is available to Standard & Poor s. Segment North American Industry Classification System File Primary Keys The Primary Keys for the Segment North American Industry Classification System File are: Data Item Mnemonic S&P Permanent # PERM# Source Year SRCYR Source Fiscal Year-end Month SRCFYR Segment Type STYPE Segment Identifier SID Ranking RANK Record Control Information In order to allow for the flexible processing of each file, each line of the file will represent one record. Within a line, fields will be a fixed length and will be delimited with a vertical-bar character ( ). Each line of the file will be terminated with a carriage-return character (CR). All numeric fields not defined as integer will include a decimal point. Header Record The header record will always be the first record in the file. It is the same size and layout as the data record and will contain a record identifier, database cutoff date and creation date. Record Format The next pages provide the technical specifications for header records and the complete record format for the Segment NAICS file. Compustat North America Chapter 7 Compustat Business Information File ASCII File Formats 28
31 Segment North American Industry Classification System Header Record Format Header Information Value Type Description File Identifier SNAICS SNAICS BLANK Integer Blank BLANK Integer Blank Cutoff Date yyyymmdd 4-Digit Year, Month of Year, Day of Month BLANK Integer Blank BLANK Integer Blank BLANK Blank BLANK Blank Creation Date yyyymmdd 4-Digit Year, Month of Year, Day of Month Segment North American Industry Classification System Data Record Format Description Mnemonic Type of Data Byte Bytes Bytes Standard & Poor s Permanent # PERM# Source Year SRCYR Integer Source Fiscal Year End Month SRCFYR Integer Segment Type STYPE Segment Identifier SID Integer Ranking RANK Integer NAICS Code SNAICS Segment SIC Code SSIC BLANK BLANK Compustat North America Chapter 7 Compustat Business Information File ASCII File Formats 29
32 Compustat Business Information - Segment Geographic Area Codes File The Compustat Business Information Segment Geographic Area Codes file is a subset of the Compustat Business Information file. This file contains up to seven years of information for each company. As each new year is added to the file to accommodate newly reporting fiscal years, the earliest year is deleted. Back data is displayed for the years prior to the current seven year period with a total of 13 years of back data available. There may be a variable number of years of information for each company depending on the amount of information that is available to Standard & Poor s. Segment Geographic Area Codes File Primary Keys The Primary Keys for the Segment Geographic Area Codes File are: Data Item Mnemonic S&P Permanent # PERM# Source Year SRCYR Source Fiscal Year-end Month SRCFYR Segment Type STYPE Segment Identifier SID Geographic Area Code SGEOCD Record Control Information In order to allow for the flexible processing of each file, each line of the file will represent one record. Within a line, fields will be a fixed length and will be delimited with a vertical-bar character ( ). Each line of the file will be terminated with a carriage-return character (CR). All numeric fields not defined as integer will include a decimal point. Header Record The header record will always be the first record in the file. It is the same size and layout as the data record and will contain a record identifier, database cutoff date and creation date. Record Format The next pages provide the technical specifications for header records and the complete record format for the Segment Geographic Area Codes file. Compustat North America Chapter 7 Compustat Business Information File ASCII File Formats 30
33 Segment Geographic Area Codes File Header Record Description Value Type Description File Identifier SGEOCD SGEOCD BLANK Integer Blank BLANK Integer Blank BLANK Blank BLANK Integer Blank Cutoff Date yyyymmdd 4-Digit Year, Month of Year, Day of Month Creation Date yyyymmdd 4-Digit Year, Month of Year, Day of Month Segment Geographic Area Codes File Data Record Format Description Mnemonic Type of Data Standard & Poor s Permanent # PERM# Source Year SRCYR Integer Source Fiscal Year End Month SRCFYR Integer Segment Type STYPE Segment Identifier SID Integer Geographic Area Code SGEOCD Geographic Area Type SGEOTP Compustat North America Chapter 7 Compustat Business Information File ASCII File Formats 31
34 Compustat Business Information - Segment Currency Rate File The Compustat Business Information Segment Currency Rate file is a subset of the Compustat Business Information file. It contains the exchange rates used for translating segment financial data from its native currency into $US. This file contains up to seven years of information for each company. As each new year is added to the file to accommodate newly reporting fiscal years, the earliest year is deleted. Segment Currency Rate File Primary Keys The Primary Keys for the Segment Currency Rate File are: Data Item Mnemonic S&P Permanent # PERM# Data Fiscal Year-end Month FYR There may be a variable number of years of information for each company depending on the amount of information that is available to Standard & Poor s. Record Control Information In order to allow for the flexible processing of each file, each line of the file will represent one record. Within a line, fields will be a fixed length and will be delimited with a vertical-bar character ( ). Each line of the file will be terminated with a carriage-return character (CR). All numeric fields not defined as integer will include a decimal point. Header Record The header record will always be the first record in the file. It is the same size and layout as the data record and will contain a record identifier, database cutoff date and creation date. Record Format The next pages provide the technical specifications for header records and the complete record format for the Segment Currency Rate file. Compustat North America Chapter 7 Compustat Business Information File ASCII File Formats 32
35 Segment Currency Rate File Header Record Format Header Information Value Type Description File Identifier SEGCUR SEGCUR BLANK Integer Blank BLANK Integer Blank BLANK Blank BLANK Integer Blank Cutoff Date Creation Date yyyymmdd (left justified) yyyymmdd (left justified) 4-Digit Year, Month of Year, Day of Month 4-Digit Year, Month of Year. Day of Month BLANK Blank BLANK Blank Compustat North America Chapter 7 Compustat Business Information File ASCII File Formats 33
36 Segment Currency Rate File Data Record Format Description Mnemonic Type of Data Byte Bytes Bytes Precision Standard & Poor s Permanent # PERM# Data Year DTYR Integer Data Fiscal Year-end Month FYR Integer Source Currency Code SRCCUR Data Calendar Year CYR Integer Period End Exchange Rate XRATE Month-Moving Exchange Rate XRATE ISO Currency Code (USD) CURCD Source Year SRCYR Integer Source Fiscal Year SRCFYR Integer BLANK BLANK Compustat North America Chapter 7 Compustat Business Information File ASCII File Formats 34
COMPUSTAT Character ASCII File Formats
COMPUSTAT ASCII File Formats 6 COMPUSTAT ASCII File Formats i Industrial Files 1 Record Control Information 1 Annual 1 Quarterly 1 Header Record 2 Record Format 2 Default Data 2 Industrial Annual File
Understanding the COMPUSTAT (North America) Database
Understanding the COMPUSTAT (North America) Database 2 Understanding the COMPUSTAT (North America) Database i In this chapter 1 Data Retrieval Techniques 1 Screening for Financial Criteria 1 Selecting
Data Definitions. 5/2000 Chapter 5 Data Definitions i
Data Definitions 5 Data Definitions i In this chapter 1 Restated Annual Data Definitions 1 Footnote Codes 1 Accounting Changes Cumulative Effect 2 Annual footnote codes 2 Quarterly footnote codes 2 Accounts
Reference. 5/2000 Chapter 8 Reference i
Reference 8 Reference i In this chapter 1 Annual COMPUSTAT (North America) Data Items by Number 1 Quarterly COMPUSTAT (North America) Data Items by Number 10 Daily Fundamental Data Items 14 Name and Address
File Specification and Guide to the Returns of Payment Transactions by Payment Settlers (Merchant Acquirers)
File Specification and Guide to the Returns of Payment Transactions by Payment Settlers (Merchant Acquirers) Information Management Planning Division Revenue Commissioners Email: 3rdpartyreturns@revenue.ie
Chapter 7. Using Formulas and Functions
Chapter 7 Using Formulas and Functions Although the majority of your analysis can be performed through the Research Assistant, there may be times when you are building a custom report or chart or working
Accounting for Multiple Entities
King Saud University College of Administrative Science Department of Accounting 2 nd Semester, 1426-1427 Accounting for Multiple Entities Chapter 15 Prepared By: Eman Al-Aqeel Professor : Dr: Amal Fouda
I/B/E/S GUIDANCE USER GUIDE A GUIDE TO UNDERSTANDING THE TERMS, LAYOUTS & USE OF I/B/E/S GUIDANCE
I/B/E/S GUIDANCE USER GUIDE A GUIDE TO UNDERSTANDING THE TERMS, LAYOUTS & USE OF I/B/E/S GUIDANCE JULY 2009 NOTICE This I/B/E/S Guidance User Guide contains confidential and proprietary information of
Introduction to Compustat Global and EMDB (WRDS)
Introduction to Compusstat Global & EMDB (WRDS) Analytics Group Introduction to Compustat Global and EMDB (WRDS) Authors: Kenneth In Kyun Ernst Jørgensen Last updated: August 2008 Introduction to Compusstat
Business Online Transaction Import & Export (Download) File Formats REFERENCE DOCUMENT
Business Online Transaction Import & Export (Download) File Formats REFERENCE DOCUMENT Table of Contents Introduction... 3 Import (Payments)... 3 Export/Download... 3 Import Formats... 4 Deskbank Import
Hal E-Bank Foreign payments (Format of export/import files)
Hal E-Bank Foreign payments (Format of export/import files) Hal E-Bank Foreign payments: format of export/import files Version: 17.x.x.20 Author: HALCOM d.d., Ljubljana Editor: HALCOM a.d., Beograd, July
WorkForce West Virginia MAGNETIC MEDIA WAGE REPORTING SPECIFICATIONS MANUAL
WorkForce West Virginia MAGNETIC MEDIA WAGE REPORTING SPECIFICATIONS MANUAL September 2008 WorkForce West Virginia Unemployment Compensation Division 112 California Avenue Charleston WV 25305 1. Requirements
Top 10 Things to Know about WRDS
Top 10 Things to Know about WRDS 1. Do I need special software to use WRDS? WRDS was built to allow users to use standard and popular software. There is no WRDSspecific software to install. For example,
STATUTORY BOARD FINANCIAL REPORTING STANDARD SB-FRS 34. Interim Financial Reporting Illustrative Examples
STATUTORY BOARD FINANCIAL REPORTING STANDARD SB-FRS 34 Interim Financial Reporting Illustrative Examples CONTENTS A Illustration of periods required to be presented B Examples of applying the recognition
Cash Management Balance Reporting Specifications Version 2. Technical Reference Manual
Cash Management Balance Reporting Specifications Version 2 Technical Reference Manual 10/2005 Printed in the United States of America Copyright 2005 by BAI, Chicago, Illinois All rights reserved. No part
Research Insight SM. North America Data Items POPULATION & COVERAGE GENERAL COMPANY INFORMATION
Research Insight SM North America Data Items POPULATION & COVERAGE Standard & Poor's COMPUSTAT North America provides you with up to 20 years of annual and monthly data and up to 48 quarters of quarterly
Statement of Financial Accounting Standards No. 131
Statement of Financial Accounting Standards No. 131 FAS131 Status Page FAS131 Summary Disclosures about Segments of an Enterprise and Related Information June 1997 Financial Accounting Standards Board
Additional Aspects of Financial Reporting and Financial Analysis
CHAPTER Additional Aspects of Financial Reporting and Financial Analysis CHAPTER OBJECTIVES After careful study of this chapter, you will be able to: 1. Describe an auditor's report. 2. Understand the
Statement of Financial Accounting Standards No. 109
Statement of Financial Accounting Standards No. 109 FAS109 Status Page FAS109 Summary Accounting for Income Taxes February 1992 Financial Accounting Standards Board of the Financial Accounting Foundation
FR Y-14 Q: Corporate Loan Data Schedule Instructions. A. Loan Population. Show all data as of the most recent quarter end prior to the submission
A. Loan Population FR Y-14 Q: Corporate Loan Data Schedule Instructions Show all data as of the most recent quarter end prior to the submission Report only loans graded or rated using the reporting entity
Standard & Poor s Research InsightSM
Standard & Poor s Research InsightSM Compustat North America A Primer for Getting Started This document is designed to help users become familiar with the Standard & Poor s Research Insight software and
User Guide Electronic Funds Transfer (EF T) Service
User Guide Electronic Funds Transfer (EF T) Service Contents What You Need to Know About ATB s EFT Service 4 Funding EFT Files 4 1.Liquidity Limit 4 2.Exchange Funding 5 Limits 5 1.File Limits 6 2.Limits
3. CONSOLIDATED QUARTERLY FINANCIAL STATEMENTS
3. CONSOLIDATED QUARTERLY FINANCIAL STATEMENTS (1) Consolidated Quarterly Balance Sheets September 30, 2014 and March 31, 2014 Supplementary Information 2Q FY March 2015 March 31, 2014 September 30, 2014
Consolidated Results for the First Quarter of the Fiscal Year Ending March 20, 2016
Consolidated Results for the First Quarter of the Fiscal Year Ending March 20, 2016 [Japan GAAP] July 21, 2015 Listed company name: YASKAWA Electric Corporation http://www.yaskawa.co.jp/en/ Representative:
Export of audit trail events from Salto software. Version 2.0
Export of audit trail events from Salto software Version 2.0 Historic of changes Version Status Date Author Change description 1.0 Stable 20/12/2011 Mikel Larreategi First version of the specs. 2.0 Stable
Half Year 2015 Results
Half Year 2015 Results Letter to shareholders LifeWatch First Half Highlights Revenue growth of 9.1% to USD 52.5 million Above-market growth of over 12% in core monitoring services resulting in market
CONSOLIDATED STATEMENT OF INCOME
CONSOLIDATED STATEMENT OF INCOME 4 th quarter (a) 3 rd quarter 4 th quarter 2009 Sales 40,157 40,180 36,228 Excise taxes (4,397) (4,952) (4,933) Revenues from sales 35,760 35,228 31,295 Purchases, net
Consolidated Financial Results for the Fiscal Year Ended March 31, 2016 [under Japanese GAAP]
![Consolidated Financial Results for the Fiscal Year Ended March 31, 2016 [under Japanese GAAP]](/thumbs/38/17889463.jpg "Consolidated Financial Results for the Fiscal Year Ended March 31, 2016 [under Japanese GAAP]")
This English version is a translation of the original Japanese document and is only for reference purposes. In the case where any differences occur between the English version and the original Japanese
NAB Connect Consolidated File Format Specifications
NAB Connect Consolidated File Format Specifications November 2015 1 Introduction... 3 1.1 Document Purpose... 3 1.2 Important Notice... 3 2 Account Information... 4 2.1 Functional Description... 4 2.2
ORBIS QuickGuide Copyright 2003 Bureau van Dijk Electronic Publishing (www.bvdep.com) Last updated July 2003
ORBIS QuickGuide Copyright 2003 Bureau van Dijk Electronic Publishing (www.bvdep.com) Last updated July 2003 Table of Contents 1.0 ORBIS Introduction 3 1.1 System Requirements 3 1.2 Getting Started 3 2.0
ANSI X12 version 4010 864 Text Message
ANSI X12 version 4010 864 Text Message VERSION: 1.0 FINAL Author: Superior Essex Publication Date: 08/22/00 Trading Partner: All Partners 864 All Partners 4010 Inbound.rtf 1 Superior Essex 864 Text Message
Research Insight COMPUSTAT (North America)
Standard & Poor s Research Insight COMPUSTAT (North America) A Primer for Getting Started This document is designed to help users become familiar with the Standard & Poor s Research Insight software and
International Financial Reporting Standard 8 Operating Segments
EC staff consolidated version as of 21 June 2012, EN EU IFRS 8 FOR INFORMATION PURPOSES ONLY International Financial Reporting Standard 8 Operating Segments Core principle 1 An entity shall disclose information
Financial Formulas. 5/2000 Chapter 3 Financial Formulas i
Financial Formulas 3 Financial Formulas i In this chapter 1 Formulas Used in Financial Calculations 1 Statements of Changes in Financial Position (Total $) 1 Cash Flow ($ millions) 1 Statements of Changes
Bank Reconciliation Import BR-1005
Bank Reconciliation Import BR-1005 Overview This Extended Solution to the standard MAS 90 MAS 200 Bank Reconciliation module imports a text file and validates cleared checks against the Bank Reconciliation
FINANCIAL SUMMARY. (All financial information has been prepared in accordance with U.S. generally accepted accounting principles)
FINANCIAL SUMMARY FY2015 First Quarter (April 1, 2014 through June 30, 2014) English translation from the original Japanese-language document TOYOTA MOTOR CORPORATION FY2015 First Quarter Consolidated
International Financial Reporting Standard 8 Operating Segments
International Financial Reporting Standard 8 Operating Segments Core principle 1 An entity shall disclose information to enable users of its financial statements to evaluate the nature and financial effects
Condensed Consolidated Interim Financial Statements
Condensed Consolidated Interim Financial Statements As at December 31, 2011 and for the three months ended December 31, 2011 and 2010 NOTICE OF NO AUDITOR REVIEW OF INTERIM FINANCIAL STATEMENTS Under National
District of Columbia Department of Employment Services ICESA Tax and Wage Reporting Part 1: General Instructions Revised: February 27, 2012
Part 1: General Instructions I. MAGNETIC MEDIA WAGE REPORTING REQUIREMENTS AND PROCEDURES This booklet contains the District of Columbia s specifications and instructions for Insurance contribution and
Main Menu Bar: Access to reports & report display options, such as printing, exporting
THOMSON ONE BANKER ANALYTICS NAVIGATION GUIDE Entity Selection: specify entity for your analysis Modes: Use tabs to access application modes designed for specific tasks Library Tabs: Access different sections
Overview: Table 1. BAV Model Worksheets
For a PDF version of this content that includes BAV Model screenshots, visit: http://www.hbs.edu/it/pdf/bav_help.pdf Overview: The purpose of the Business Analysis and Valuation Model (hereafter, the BAV
Consolidated Financial Highlights for the Third Quarter Ended December 31, 2015 [under Japanese GAAP] SMC Corporation
![Consolidated Financial Highlights for the Third Quarter Ended December 31, 2015 [under Japanese GAAP] SMC Corporation](/thumbs/31/15020134.jpg "Consolidated Financial Highlights for the Third Quarter Ended December 31, 2015 [under Japanese GAAP] SMC Corporation")
February 9, 2016 Consolidated Financial Highlights for the Third Quarter Ended December 31, [under Japanese GAAP] SMC Corporation Company name : Stock exchange listing : Tokyo Stock Exchange first section
Electronic Reporting
Page 1 of 10 Date 08/13 Introduction Employers with more than 25 employees are required to report member information to TRSL by File Transfer Protocol (FTP) via the Internet, which is available to employers
Indian Accounting Standard (Ind AS) 34 Interim Financial Reporting
Indian Accounting Standard (Ind AS) 34 Interim Financial Reporting CONTENTS Paragraphs OBJECTIVE SCOPE 1-3A DEFINITIONS 4 CONTENT OF AN INTERIM FINANCIAL REPORT 5-25 Minimum components of an interim financial
Standard & Poor s Research Insight Getting Started (Global) By Standard & Poor s
Standard & Poor s Research Insight Getting Started (Global) By Standard & Poor s The product described in this document is furnished under a license agreement. The information contained in this document
KYODO PRINTING CO., LTD. and Consolidated Subsidiaries
KYODO PRINTING CO., LTD. and Consolidated Subsidiaries Interim Consolidated Financial Statements (Unaudited) for the, Interim Consolidated Balance Sheets, as compared with March 31, (Unaudited) ASSETS,
GeckoSystems International Corporation. Financial Statements (For Period Ending June 30, 2013)
Financial Statements (For Period Ending June 30, 2013) Balance Sheet As of June 30, 2013 (Unaudited) Assets Current assets: Cash $ 18,245 Cash equivalents 525,000 Supply inventory (frames, motors, electronics,
INTERIM FINANCIAL STATEMENTS
INTERIM FINANCIAL STATEMENTS IAS 34 explained (Including an illustrative example) This publication is presented in two parts. Part I explains IAS 34 Interim Financial Reporting and provides technical
Mergent Online. A User s Guide
Mergent Online A User s Guide Welcome to Mergent Online. This user guide will show you everything you need to know to access and utilize the wealth of information available from Mergent Online. This program
Property and equipment, net 1,043 167 Goodwill, net 59,169 - Other intangibles, net 3,005 - Other assets 892 744
U.S. SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 ------------------------------- FORM 10-QSB Quarterly Report under Section 13 or 15(d) of the Securities Exchange Act of 1934 For the quarterly
How To Calculate Cash Flow From Operating Activities
Lawson Software, Inc. 10 Q Quarterly report pursuant to sections 13 or 15(d) Filed on 10/8/2009 Filed Period 8/31/2009 UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10 Q
CANON REPORTS RESULTS FOR FISCAL 1999
February 14, 2000 CANON REPORTS RESULTS FOR FISCAL 1999 1. CONSOLIDATED RESULTS Millions of yen (except per share amounts) Actual Projected 1999 1998 Change(%) 2000 Change(%) Net sales 2,622,265 2,826,269-7.2
SEQUENTIAL BRANDS GROUP, INC.
SEQUENTIAL BRANDS GROUP, INC. FORM 8-K (Current report filing) Filed 08/03/10 for the Period Ending 07/28/10 Address 1065 AVENUE OF AMERICAS SUITE 1705 NEW YORK, NY 10018 Telephone 213-745-2123 CIK 0000791770
DTS CORPORATION and Consolidated Subsidiaries. Unaudited Quarterly Consolidated Financial Statements for the Three Months Ended June 30, 2008
DTS CORPORATION and Consolidated Subsidiaries Unaudited Quarterly Consolidated Financial Statements for the Three Months Ended June 30, 2008 DTS CORPORATION and Consolidated Subsidiaries Quarterly Consolidated
INTERIM FINANCIAL REPORT
Constellation Software Inc. INTERIM FINANCIAL REPORT Second Quarter Fiscal Year 2013 For the three and six month periods ended June 30, 2013 (UNAUDITED) MANAGEMENT S DISCUSSION AND ANALYSIS ( MD&A ) The
CRSPSift USER GUIDE Updated November 6, 2014
CRSPSift USER GUIDE Updated November 6, 2014 105 West Adams, Suite 1700 Chicago, IL 60603 Tel: 312.263.6400 Fax: 312.263.6430 Email: Support@crsp.ChicagoBooth.edu CONTENTS CHAPTER 1: INTRODUCTION... 1
PENSONIC HOLDINGS BERHAD (300426-P) (Incorporated in Malaysia) CONDENSED CONSOLIDATED FINANCIAL STATEMENTS FOR THE QUARTER ENDED 31 AUGUST 2015
CONDENSED CONSOLIDATED FINANCIAL STATEMENTS FOR THE QUARTER ENDED 31 AUGUST 2015 CONDENSED CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME FOR THE QUARTER ENDED 31 AUGUST 2015 (Unaudited) Individual Quarter
CONSOLIDATED FINANCIAL HIGHLIGHTS
CONSOLIDATED FINANCIAL HIGHLIGHTS July 30, 2014 Nintendo Co., Ltd. 111 Hokotatecho, Kamitoba, Minamiku, Kyoto 6018501 Japan Consolidated Results for the Three Months Ended June 2013 and 2014 (1) Consolidated
Company Financing - An Overview of Consolidated Financial Statements
Notes to Consolidated Financial Statements expd 07 Note 1. Summary of Significant Accounting Policies a. Basis of Presentation Expeditors International of Washington, Inc. ( the Company ) is a global logistics
TheFinancialEdge. Configuration Guide for General Ledger
TheFinancialEdge Configuration Guide for General Ledger 071012 2012 Blackbaud, Inc. This publication, or any part thereof, may not be reproduced or transmitted in any form or by any means, electronic,
850 Purchase Order. X12/V4030/850: 850 Purchase Order. Version: 1.0 Draft
850 Purchase Order X12/V4030/850: 850 Purchase Order Version: 1.0 Draft Author: Supplier Automation Trading Partner: Ross Stores, Inc. Notes: This is the standard guide prepared by JPMC/Xign for Merchandise
U. S. Securities and Exchange Commission Washington, D. C. 20549 FORM 10-QSB
U. S. Securities and Exchange Commission Washington, D. C. 20549 FORM 10-QSB [X] QUARTERLY REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the quarterly period ended September
Overview for the nine months ended December 31, 2008 (from April 1, 2008 to December 31, 2008)
1 [Qualitative Information & Consolidated Financial Statements] 1. Qualitative Information on Results of Operations Overview for the nine months ended December 31, (from April 1, to December 31, ) As for
UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM S-4 REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933
UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 OMB APPROVAL OMB Number: 3235-0324 Expires: May 31, 2017 Estimated average burden hours per response.. 4,099.6 FORM S-4 REGISTRATION
PINK OTC MARKETS. DALRADA FINANCIAL CORPORATION (A Delaware Company)
PINK OTC MARKETS DALRADA FINANCIAL CORPORATION (A Delaware Company) QUARTERLY REPORT: For the Three and Nine Months ended March 31, 2012 and 2011 Contents: Section (I) Dalrada Financial Corporation Quarterly
Instructions for the Completion of the Report on Interest Rates on Loans and Deposits
CROATIAN NATIONAL BANK RESEARCH AND STATISTICS AREA STATISTICS DEPARTMENT Instructions for the Completion of the Report on Interest Rates on Loans and Deposits 1 CONTENTS GENERAL INSTRUCTIONS 3 1. INTRODUCTION
Accounts Payable Invoice Data Import AP-1012
Accounts Payable Invoice Data Import AP-1012 Overview This Extended Solution provides three import file formats for importing Accounts Payable Invoice Data. Additional functionality exists if you have
CURRENT REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934
1 UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 FORM 8-K CURRENT REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 Date of Report (Date of earliest
Livestock Office Payments: Creditor Cashbook Transactions
Livestock Office Payments: Creditor Cashbook Transactions 18/06/2015 Contents Paying Creditors - Find Creditors Due for Payment... 2 Payment Due Report... 2 Creditors Aged Trial Balance... 3 Processing
CRSPSift USER GUIDE Updated November 6, 2014
CRSPSift USER GUIDE Updated November 6, 2014 105 West Adams, Suite 1700 Chicago, IL 60603 Tel: 312.263.6400 Fax: 312.263.6430 Email: Support@crsp.ChicagoBooth.edu CONTENTS CHAPTER 1: INTRODUCTION... 1
Sumio Marukawa +81(3)6852-7102
Contact; TDK Corporation (Tokyo) TDK Corporation January 29, 2016 Corporate Communications Department Sumio Marukawa +81(3)6852-7102 Consolidated results (U.S. GAAP) for the 3rd quarter of FY March 2016
EMERSON AND SUBSIDIARIES CONSOLIDATED OPERATING RESULTS (AMOUNTS IN MILLIONS EXCEPT PER SHARE, UNAUDITED)
CONSOLIDATED OPERATING RESULTS (AMOUNTS IN MILLIONS EXCEPT PER SHARE, UNAUDITED) TABLE 1 Quarter Ended March 31, Percent Change Net Sales $ 5,854 $ 5,919 1% Costs and expenses: Cost of sales 3,548 3,583
CHECKLIST FOR YEAR-END CLOSING ENTRIES
DEPARTMENT OF ADMINISTRATION LOCAL GOVERNMENT SERVICES CHECKLIST FOR YEAR-END CLOSING ENTRIES Don t run from year-end entries Conquer them! Here s some simple steps.. PRESENTED BY: MAGDA NELSON & DARLA
FY2011 Third Quarter Consolidated Financial Results (Prepared in accordance with U.S. GAAP) (Period ended December 31, 2011) (Unaudited)
FY2011 Third Quarter Consolidated Financial Results (Prepared in accordance with U.S. GAAP) (Period ended December 31, 2011) (Unaudited) Advantest Corporation (FY2011 Q3) January 27, 2012 Company name
Client Level Reporting. Toolkit For. Professional Employer Organizations
Toolkit For Professional Employer Organizations Toolkit For Professional Employer Organizations Inside About Client Level Reporting.... 3-4 Registration Process.... 5 Online Reporting through MiWAM...
THOMSON REUTERS SPREADSHEET LINK USER GUIDE
THOMSON REUTERS SPREADSHEET LINK USER GUIDE Date of issue: 13 July 2011 Legal Information Thomson Reuters 2011. All Rights Reserved. Thomson Reuters disclaims any and all liability arising from the use
New Accounting for Business Combinations and Minority Interests
New Accounting for Business Combinations and Minority Interests John Scott Senior Manager, Enterprise Group Travis Wolff January 19, 2010 Agenda Overview and background of the new standards- ASC 805 (FAS
Automatic Data Processing, Inc. and Subsidiaries Consolidated Statements of Earnings (In millions, except per share amounts) (Unaudited)
Automatic Data Processing, Inc. and Subsidiaries Consolidated Statements of Earnings (In millions, except per share amounts) (Unaudited) 2006 (B) 2005 (C) 2006 (B) 2005 (C) Revenues, other than interest
NU SKIN ENTERPRISES, INC.
UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, DC 20549 FORM 10-Q (Mark One) 9 QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 FOR THE QUARTERLY PERIOD
HSBC FINANCE CORPORATION
UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-Q (Mark One) QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the quarterly period
Quarter I Report - 2005 AMADEUS FIRE AG
Quarter I Report - 2005 AMADEUS FIRE AG www.amadeus-fire.com 2 AMADEUS FIRE Group Financial Summary Amounts stated in EUR k Sales revenues Gross profit on sales Gross profit margin in % EBITDA EBITDA margin
Chunghwa Telecom Co., Ltd. and Subsidiaries
Chunghwa Telecom Co., Ltd. and Subsidiaries GAAP Reconciliations of Consolidated Financial Statements for the Nine Months Ended September 30, and 2009 1. SUMMARY OF SIGNIFICANT DIFFERENCES BETWEEN ACCOUNTING
20 30 40 50 GPS System 500 Getting Started with the Format Manager Version 4.00 English Symbols used in this manual Important paragraphs which must be adhered to in practice as they enable the product
How To Calculate Net Earnings From A Bank
The Goldman Sachs Group, Inc. 85 Broad Street New York, New York 10004 GOLDMAN SACHS REPORTS SECOND QUARTER EARNINGS PER COMMON SHARE OF $4.93 RECORD QUARTERLY NET REVENUES OF $13.8 BILLION NEW YORK, July
Summary of Consolidated Financial Statements for the First Quarter of Fiscal Year Ending December 31, 2016 (Japanese GAAP)
This document is a translation of the Japanese financial statements and is not in conformity with accounting principles of the United States. Summary of Consolidated Financial Statements for the First
Portal Connector Fields and Widgets Technical Documentation
Portal Connector Fields and Widgets Technical Documentation 1 Form Fields 1.1 Content 1.1.1 CRM Form Configuration The CRM Form Configuration manages all the fields on the form and defines how the fields
Introduction Manual CRSP (WRDS)
Author Kenneth In Kyun Ernst Jørgensen Peter Kjærsgaard-Andersen Introduction Manual CRSP (WRDS) Description Introduction to the database CRSP. The database contains time-series data on US securities.
EDI 210 Invoice. Motor Freight 210 Invoice with Stop Offs. Version: 1.0 ANSI X.12-4010 Draft
EDI 210 Invoice Motor Freight 210 Invoice with Stop Offs Version: 1.0 ANSI X.12-4010 Draft Motor Freight Invoice 210 EDI Transaction. ANSI X.12 Standards Version 4010 1 Table of Contents 210 Motor Carrier
Statement of Financial Accounting Standards No. 144
Statement of Financial Accounting Standards No. 144 FAS144 Status Page FAS144 Summary Accounting for the Impairment or Disposal of Long-Lived Assets August 2001 Financial Accounting Standards Board of
Biosynergy, Inc. (Exact name of registrant as specified in its charter)
UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 (Mark One) FORM 10-Q X QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the quarterly
ANZ TRANSACTIVE FILE FORMATS WEB ONLY 07.2013. Page 1 of 118
ANZ TRANSACTIVE FILE FORMATS WEB ONLY 07.2013 Page 1 of 118 ANZ Transactive and ANZ Transactive - Mobile are provided by Australia and New Zealand Banking Group Limited (ACN 005 357 522). References to
810 Invoice ANSI ASC X12 Version 4010
810 Invoice ANSI ASC X12 Version 4010 ERICO International 31700 Solon Rd. Solon, OH 44139 7/15/2009 Purchase Order Acknowledgment Invoice-810-855 ii 7/15/2009 Purchase Order Acknowledgment Invoice-810-855
TRIANGLE PETROLEUM CORP
TRIANGLE PETROLEUM CORP FORM 10QSB/A (Amended Quarterly Report of Financial Condition) Filed 03/07/08 for the Period Ending 07/31/06 Telephone (403) 262-4471 CIK 0001281922 Symbol TPLM SIC Code 1311 -
Overview of Business Results for the 2nd Quarter of Fiscal Year Ending March 31, 2012 (2Q FY2011)
November 8, 2011 Overview of Business Results for the 2nd Quarter of Fiscal Year Ending March 31, 2012 () Name of the company: Iwatani Corporation Share traded: TSE, OSE, and NSE first sections Company
Statement of Financial Accounting Standards No. 25. Statement of Financial Accounting Standards No.25. Business Combinations
Statement of Financial Accounting Standards No. 25 Statement of Financial Accounting Standards No.25 Business Combinations Revised on 30 November 2006 Translated by Ling-Tai Lynette Chou, Professor (National
CHAPTER 22. Accounting Changes and Error Analysis 4, 6, 7, 8, 9, 12, 13, 15
CHAPTER 22 Accounting Changes and Error Analysis ASSIGNMENT CLASSIFICATION TABLE (BY TOPIC) Topics 1. Differences between change in principle, change in estimate, change in entity, errors. Questions 4,
Stock Options: A Complete Guide
Stock Options: A Complete Guide Version 9.25 FS-BOE-SO-AG-201408--R009.25 Fairsail 2014. All rights reserved. This document contains information proprietary to Fairsail and may not be reproduced, disclosed,
Precisely Target the Right Audience
Precisely Target the Right Audience With Upsight Segmentation, you can create custom user segments from any combination of the 11 dimensions where Upsight automatically collects data. These segments provide
Condensed Interim Financial Statements Fiscal 2013 First Quarter (Unaudited) For the three months ended July 31, 2012 and 2011
Condensed Interim Financial Statements Fiscal 2013 First Quarter (Unaudited) CRITICAL OUTCOME TECHNOLOGIES INC Page 2 Condensed Interim Financial Statements Table of Contents Notice of No Audit or Review
Financial Reporting for Taxes
Financial Reporting for Taxes TEI May A&A Update Meeting Acquisition accounting May 8, 2012 Orlando, FL Wendi Christensen Deloitte Tax LLP wendichristensen@deloitte.com Agenda Disclosures and supporting