Earnings Estimates
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Term
Net Income
Definition
Net Income represents the sum of Net Income Before Extraordinary Items and Total Extraordinary Items.
Term
Net Income After Stock-Based Compensation Expense
Definition
Net Income After Stock-Based Compensation Expense represents Net Income Before Extraordinary Items reduced by Stock-Based Compensation Expense.
Term
Net Income Before Extraordinary Items
Definition
Net Income Before Extraordinary Items represents net income before being adjusted by extraordinary items, such as:
Accounting Change
Discontinued Operations
Extraordinary Item
Taxes on Extraordinary Items
Accounting Change
Discontinued Operations
Extraordinary Item
Taxes on Extraordinary Items
Term
Net Income Before Taxes
Definition
Income Before Tax represents the sum of Operating Income and the following items for all companies other than banks:
Interest Income (Expense), Net Non-Operating
Gain (Loss) on Sale of Assets
Allowance for Funds Used During Construction – Utility only
Other, Net
For banks, Net Interest Income After Loan Loss Provision is adjusted by the following items:
Non-Interest Income, Bank
Non-Interest Expense, Bank
Interest Income (Expense), Net Non-Operating
Gain (Loss) on Sale of Assets
Allowance for Funds Used During Construction – Utility only
Other, Net
For banks, Net Interest Income After Loan Loss Provision is adjusted by the following items:
Non-Interest Income, Bank
Non-Interest Expense, Bank
Term
Net Income Excluding Extraordinary Items (Mil) (FY)
Definition
Net Income Before Extraordinary Items represents net income before being adjusted by extraordinary items, such as accounting changes, discontinued operations, extraordinary items, and taxes on extraordinary items.
Term
Net Income Including Extraordinary Items (Mil) (FY)
Definition
Net Income Including Extraordinary Items represents net income after being adjusted by extraordinary items, such as accounting changes, discontinued operations, extraordinary items, and taxes on extraordinary items.
Term
Net Income/Starting Line
Definition
Net Income/Starting Line is the first line of a cash flow statement when a company employs the Indirect Method in the operating cash flow section.
Term
Net Inpatient Revenues
Definition
Net Inpatient Revenues represents the total billed value for the services provided by the hospital to its inpatients.
Term
Net Insider Transactions
Definition
This is the net difference between the NUMBER of officers and directors that purchased the company's stock and the NUMBER of officers and directors that sold the company's stock in the last six months.
Term
Net Interest Income
Definition
Net Interest Income represents Interest Income, Bank, reduced by Total Interest Expense for banks. Net Interest Income indicates interest margins for financial institutions engaged in the lending and borrowing businesses. However, Net Interest Income is computed before consideration of Loan Loss Provision.