Data Dictionary - Audit Opinions

Transcription

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2 Overview The audit opinion data set covers all SEC registrants who have disclosed their auditor s report on the audit of the financial statements in electronic filings since 1 January The data has been extracted principally from the following form types: 10-K, 10KSB, 20-F, 40-F, N-CSR, S-1, SB-1 and S-11. Each row represents the data concerning the auditor s opinion. Data Field Definitions The following field names are in bold for the name as it appears on our web site downloads; the field names as they appear in our data feeds are in italics.

3 Table of Contents Registrant General Information Auditor Opinion Information Registrant Auditor Fee Information Registrant Financial Information Contact Appendix - Going Concern Issues A1

4 Registrant General Information Company name Registrant s current name as filed with the SEC. Programmatically extracted and matched from the sec.gov s registrant CIK Code company_fkey Edgar s Central Index Key. Unique numeric identifier for each registrant. Programmatically extracted and matched from the sec.gov s registrant Ticker Ticker Registrant s current stock ticker symbol (as of the most recent business day). Programmatically extracted and matched from a third party data provider. Market market Principal exchange the registrant s stock currently trades on (as of the most recent business day). Programmatically extracted and matched from a third party data provider. Filer Status is_large_accelerated_file_as_of_event_date is_accelerated_filer_as_of_event_date is_smaller_reporting_company_as_of_event_date Filing status as disclosed historically by the registrant in the corresponding filing. Please note that the designation of Large Accelerated Filer was not approved by the SEC until September 2005, and the designation of Smaller Reporting Company was not approved by the SEC until February Bus Street 1 bus_street_1 Current business address information. Programmatically extracted and matched from the sec.gov s registrant Bus Street 2 bus_street_2 Current business address information. Programmatically extracted and matched from the sec.gov s registrant City bus_city Current business address information. Programmatically extracted and matched from the sec.gov s registrant 1

5 Registrant General Information (continued) County bus_county County of the company business address. County is most probable since multiple counties per zip code can exist. State Code bus_state Current business address information. Programmatically extracted and matched from the sec.gov s registrant State Name bus_state Current business address information. Translation of state code field. State Region bus_state_region Current business address information. Translation of state code field to geographic region. Zip Bus_zip Current business address information. Programmatically extracted and matched from the sec.gov s registrant Bus Phone Bus_phone Current business address information. Programmatically extracted and matched from the sec.gov s registrant Parent CIK ultimate_parent_company_fkey The CIK Code of the parent company, if the registrant is the subsidiary of another SEC registrant. Assigned by internal researchers. Parent Name ultimate_parent_company_name The name of the parent company, if the registrant is the subsidiary of another SEC registrant. Assigned by internal researchers. SIC Code sic_code_fkey 4 digit SIC industry code. Programmatically extracted and matched from the sec.gov s registrant 2

6 Registrant General Information (continued) SIC Description sic_code_description Translation of SIC Code. NAICS Code naics_code_fkey 6 digit NAICS industry code. Assigned by internal researchers. NAICS Description naics_code_description Translation of NAICS Code. Filer Act filer_act The Securities Act that requires a company to submit filings to the SEC. ( 33, 34, 40, 98) Programmatically extracted and matched from the sec.gov s registrant 3

7 Auditor Opinion Information Audit Opinion Key audit_opinion_key Unique numeric key for each row of data. Auditor auditor_name Name of the auditor who signed the auditor s report on the audit of the financial statements. Auditor Key auditor_fkey Unique numeric identifier for each auditor. Auditor City auditor_city Auditor s city as disclosed in the auditor s report. Affiliate auditor_affiliate_name Name of foreign affiliate if applicable. Auditor State Code auditor_state Auditor s state as disclosed in the auditor s report. Auditor State Name auditor_state_name Auditor s state name as disclosed in the auditor s report. Auditor State Region auditor_region Translation of state code field to geographic region. Year Ended Date fiscal_year_ended_of_opinion Year ended date for which the auditor s report corresponds. Fiscal Year (Ideal) fiscal_year_of_opinion 4 digit year based on the calendar year ended for the corresponding information. Note that calendar year ends between Jan 1 to 15 would be given the previous year digit. For example a calendar year ended 2 Jan 2005 would have the value for this field be A calendar year ended 28 Jan 2005 would have the value for this field be

8 Auditor Opinion Information (continued) Fiscal Year Month (Ideal) 2 digit month based on the calendar year ended for the corresponding information. Note that calendar year ends between days 1 to 15 would be given the previous month digit. For example a calendar year ended 2 Jan 2005 would have the value for this field be 12. A calendar year ended 28 Jan 2005 would have the value for this field be 01. Signature Date signature_date_of_opinion Date the auditor signed their report. Source source Indicates the SEC form from which information has been obtained. Source Date file_date Date on which the filing was submitted to the SEC. Going Concern *See appendix for a complete list of issues identified. going_concern Indicates the auditor qualified their opinion with a going concern assumption. Going Concern Issue Key List going_concern_issue_key_list Unique numeric identifiers for each issue found in Going Concern Issue Phrase List. Going Concern Issue Phrase List going_concern_issue_phrase_list List of issues the auditor identified as contributing to the going concern modification. Accounting Basis accounting_basis Indicates which basis of accounting the registrant s financial statements conform to as disclosed in the auditor s opinion. Is Integrated Audit Is_ Integrated_Audit Indicates opinion was part of an integrated audit. An integrated audit is defined as occurring when in addition to the auditor expressing an opinion on the financial statements they also issued an opinion on the effectiveness of internal controls over financial reporting (per PCAOB Standard #5) Is Additional Opinion Is_Additional_Opinion Identifies additional opinions for the same period by the same auditor. Additional Signature Date 1 Additional_Signature_Date_1 Date of the first opinion signature note. (i.e. March 6, 20XX, except for note 17 which is April 10, 20XX) 5

9 Auditor Opinion Information (continued) Additional Signature Date 2 Additional_Signature_Date_2 Date of the second opinion signature note (i.e. March 6, 20XX, except for note 17 which is April 10, 20XX, and note 13 which is June 2, 20XX) Additional Signature Date 3 Additional_Signature_Date _3 Date of the third opinion signature note. (i.e. March 6, 20XX, except for note 17 which is April 10, 20XX, note 13 which is June 2, 20XX, note 18 which is September 5, 20XX) Additional Signature Date 4 Additional_Signature_Date _4 Date of the fourth opinion signature note.. Additional Signature Date 5 Additional_Signature_Date _5 Date of the fifth opinion signature note. 6

10 Registrant Auditor Fee Information Fees Fiscal Year Ended matchfy_sum_fees_fiscal_year Indicates the fiscal year to which the following auditor fee fields correspond. Audit Fees matchfy_sum_audit_fees Total audit fees paid during the Fees Fiscal Year Ended. If more than one firm was paid during the fiscal year, this field shows the sum of all audit fees paid. Non Audit Fees matchfy_sum_non_audit_fees Total non audit fees paid during the Fees Fiscal Year Ended. If more than one firm was paid during the fiscal year, this field shows the sum of all non audit fees paid. Total Fees matchfy_sum_total_fees Total auditor fees paid during the Fees Fiscal Year Ended. If more than one firm was paid during the fiscal year, this field shows the sum of all fees paid. 7

11 Registrant Financial Information Financial Data The financial data points are matched on fiscal year end date. Please note that when the Financials Date field is null or zero, it signifies that we were unable to match corresponding financial information to the data row in question. Stock Price matchfy_price_close Closing price of the registrant s equity on the date specified (see field Stock Price Date). This value is used to calculate the year end market capitalization. Stock Price Date matchfy_price_date Corresponding date for the Stock Price field. Market Cap matchfy_total_shares_outstanding_market_cap Market capitalization as of Stock Price Date. Calculated by multiplying total shares outstanding as of Stock Price Date times Stock Price. Financials Date matchfy_date_ttm Corresponding year ended date for the Revenue, Earnings, Book Value and Assets fields. Revenue matchfy_incmst_revenue_ttm Corresponds to the past year s Total Revenue usually found as the first item on the Income Statement. Note that for banks and financial institutions revenue includes both interest and non-interest income. In addition banks and financial institutions do not include write downs or losses of any kind when calculating Total Revenue. Earnings matchfy_incmst_net_income_ttm Corresponds to the past year s Net Income and is a calculated field (Revenues Expenses) usually found as a line item on the Income Statement. Book Value matchfy_balsh_book_value Corresponds to the year end Book Value and is a calculated field (Total Stockholders Equity Goodwill Intangible Assets). Assets matchfy_balsh_total_assets Corresponds to the year end Total Assets and is usually found as an item on the Balance Sheet. Document last updated 27 January

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13 Appendix - Going Concern Issues The following is a list of issues identified in the audited financial opinions qualified with a going concern assumption. Absence of significant revenues Accumulated/retained earnings deficit Assets inadequate, limited, immaterial or impaired Bankruptcy Benefit Plan, Pension, etc. - Obligations Changed industry or business Compensation deferred Competitor threat Credit line reduced, unavailable or due Credit quality deterioration Debt covenants/agreements uncertain or not in compliance Debt is substantial Decline in revenue Derivatives - obligations, losses Development stage Discontinued/Disposal of Operations Exploration/Pre-exploration Stage Gross margin negative Initial loss Insufficient / limited cash, capital or liquidity concerns Liabilities exceed assets Liquidation of assets Litigation contingencies Need for additional financing for funding obligations and/or servicing debt Need for additional financing for growth or to meet business objectives Need for additional financing to sustain operations Negative cash flow from operations Net losses since inception Net/Operating Loss (including recurring losses) No dividends No explanation No Marketable Product(s) Not commenced, limited or no operations Notes Payable/Debt - Default, Due, delinquency Product demand or pricing - decline or limited Profitability concerns Recoverability of (natural) resources - uncertain Refinancing contingencies Regulatory capital - decline or deficiency Regulatory settlements, obligations and contingencies Restructuring contingencies Seeking or needs to combine with existing company Stock/share Option Exercise Risk(s) Stockholder equity or partner capital - deficiency or decrease Subsidiary - spin off Vendor-supplier disputes or disruptions Working capital/current ratio deficit/inadequacy A1