Banking & Savings Income Statement Tags
Income statement tags have quarter, year_to_date and annual period types.
| Name | Tag | Category | Definition |
|---|---|---|---|
| Interest and Fees on Loans | InterestFeesLoans | Interest Income | The aggregate interest and fee income generated by: (1) loans the Entity has positive intent and ability to hold for the foreseeable future, or until maturity or payoff, including commercial and consumer loans, whether domestic or foreign, which may consist of: (a) industrial and agricultural; (b) real estate; and (c) real estate construction loans; (d) trade financing; (e) lease financing; (f) home equity lines-of-credit; (g) automobile and other vehicle loans; and (h) credit card and other revolving-type loans and (2) loans and leases held-for-sale which may include mortgage loans, direct financing, and sales-type leases. |
| Interest on Federal Funds Sold | IncomeFederalFundsSold | Interest Income | The aggregate interest income earned from (1) the lending of excess federal funds to another commercial bank requiring such for its legal reserve requirements and (2) securities purchased under agreements to resell. |
| Interest on Deposits in Banks | InterestDepositsBanks | Interest Income | Interest income derived from funds deposited with both domestic and foreign financial institutions including funds in money market and other accounts. |
| Income on Investment Securities | IncomeInvestmentSecurities | Interest Income | Amount of operating dividend and interest income, including amortization and accretion of premiums and discounts, on securities. |
| Income on Loans Held For Sale | IncomeLoansHeldForSale | Interest Income | The amount of interest and fee income earned from loans held-for-sale, including mortgage loans, and interest earned from direct financing and sales-type leases held-for-sale. |
| Income on Trading Securities | IncomeTradingSecurities | Interest Income | Amount of operating dividend and interest income, including amortization and accretion of premiums and discounts, on trading securities and other forms of securities that provide ownership interests. |
| Other Interest and Dividend Income | OtherInterestDividendIncome | Interest Income | Includes all other interest income, net of discount accretion and premium amortization, and dividend income. It may include dividend income from equity securities that do not have readily determinable fair values that are reportable in Other Assets, and interest income on interest-only strips receivable (not in the form of a security) that are included in Other Assets. |
| Total Interest Income | TotalInterestIncome | Interest Income | Represents the total of interest and dividend income, including any amortization and accretion (as applicable) of discounts and premiums, earned from (1) loans and leases whether held-for-sale or held-in-portfolio; (2) investment securities; (3) federal funds sold; (4) securities purchased under agreements to resell; (5) investments in banker's acceptances, commercial paper, or certificates of deposit; (6) dividend income; or (7) other investments not otherwise specified herein. |
| Interest Expense on Deposits | InterestExpenseDeposits | Interest Expense | Aggregate amount of interest expense on all deposits. |
| Interest Expense on Borrowings | InterestExpenseBorrowings | Interest Expense | Aggregate amount of interest expense on all borrowings. |
| Other Interest Expense | OtherInterestExpense | Interest Expense | Interest expense on all other items not previously classified. For example, includes dividends associated with redeemable preferred stock of a subsidiary that is treated as a liability in the parent's consolidated balance sheet. |
| Total Interest Expense | TotalInterestExpense | Interest Expense | Amount of the cost of borrowed funds accounted for as interest expense. |
| Net Interest Income | NetInterestIncome | The net amount of operating interest income (expense). | |
| Provision for Loan Losses | ProvisionLoanLossesExpense | Amount of expense related to estimated loss from loan and lease transactions. | |
| Net Interest Income After Loan Losses | NetInterestIncomeAfterLoanLosses | Amount of interest income or expense, including any amortization and accretion (as applicable) of discounts and premiums, including consideration of the provisions for loan, lease, credit, and other related losses. | |
| Fees on Deposits | FeesDeposits | Noninterest Income | Includes amounts charged depositors for: (1) maintenance of their accounts (maintenance charges); (2) failure to maintain specified minimum balances on account; (3) exceeding the number of checks or transactions allowed to be processed in a given period; (4) checks drawn on no minimum balance deposit accounts; (5) withdrawals from nontransaction deposit accounts; (6) closing savings accounts before a specified minimum period of time has elapsed; (7) accounts which have remained inactive for extended periods of time or which have become dormant; (8) use of automated teller machines or remote service units; (9) checks drawn against insufficient funds that the bank assesses regardless of whether it decides to pay, return or hold the check; (10) issuing stop payment orders; (11) certifying checks; and (12) accumulating or disbursing funds deposited in IRAs or Keogh Plan accounts when not handled by the bank's trust department. |
| Advisory Income | AdvisoryIncome | Noninterest Income | Fees and commissions from underwriting securities, private placements of securities, investment advisory and management services, merger and acquisition services, and other related consulting fees. Include fees and commissions from securities brokerage activities, from the sale and servicing of mutual funds, from the purchase and sale of securities and money market instruments where the bank is acting as agent for other banks or customers, and from the lending of securities owned by the bank or by bank customers (exclusive of trading revenue). Also includes the bank's proportionate share of the income or loss before extraordinary items and other adjustments from its investments in: unconsolidated subsidiaries, associated companies and corporate joint ventures, unincorporated joint ventures, general partnerships, and limited partnerships over which the bank exercises significant influence and that are principally engaged in investment banking, advisory, brokerage, or securities underwriting activities. |
| Mortgage Income | MortgageIncome | Noninterest Income | Combination of: 1) The noninterest income derived from mortgage banking activities (fees and commissions), including fees earned from servicing third-party assets. 2) The adjustment to the carrying value of the rights retained or purchased to service mortgages. These adjustments are made when the estimate of the fair value is changed. |
| Securities Gains | SecuritiesGains | Noninterest Income | This item represents the total realized gain (loss) included in earnings for the period as a result of selling marketable securities categorized as trading, available-for-sale, or held-to-maturity. |
| Card Fees | CardFees | Noninterest Income | Amount of income earned from credit card services (including late, over limit, and annual fees) and debit card services (including interchange fees, annual fees and other fees). Excludes interest income earned on credit card balances and transactions. |
| Other Noninterest Income | OtherNoninterestIncome | Noninterest Income | Represents other forms of revenue earned, excluding interest, which is not otherwise specified in the taxonomy. |
| Total Noninterest Income | TotalNoninterestIncome | Noninterest Income | The total amount of noninterest income which may be derived from: (1) fees and commissions; (2) premiums earned; (3) insurance policy charges; (4) the sale or disposal of assets; and (5) other sources not otherwise specified. |
| Labor and Benefits | LaborBenefits | Noninterest Expense | The aggregate amount of expenditures for salaries, wages, profit sharing and incentive compensation, and other employee benefits, including equity-based compensation, and pension and other postretirement benefit expense. |
| Occupancy | Occupancy | Noninterest Expense | Amount of net occupancy expense that may include items, such as depreciation of facilities and equipment, lease expenses, property taxes and property and casualty insurance expense. |
| Equipment and Technology | EquipmentTechnology | Noninterest Expense | This element represents equipment expense including depreciation, repairs, rentals, and service contract costs. This item also includes equipment purchases which do not qualify for capitalization in accordance with the entity's accounting policy. This item may also include furniture expenses and the amount of expense in the period for communications and data processing expense. |
| Marketing and Advertising | MarketingAdvertising | Noninterest Expense | The total expense recognized in the period for promotion, public relations, and brand or product advertising. |
| Professional Fees | ProfessionalFees | Noninterest Expense | A fee charged for services from professionals such as consultants, lawyers and accountants. |
| Restructuring and Impairment Charges | RestructuringImpairmentChargesExpense | Noninterest Expense | The aggregate amount provided for estimated restructuring charges, remediation costs, and asset impairment loss during an accounting period included in operating expenses. Generally, these items are either unusual or infrequent, but not both (in which case they would be extraordinary items). |
| Nonrecurring and Special Charges | NonrecurringSpecialCharges | Noninterest Expense | The total amount of expenses recognized during the period not separately disclosed that are nonrecurring in nature. |
| Other Noninterest Expense | OtherNoninterestExpense | Noninterest Expense | Other noninterest expenses that are not separately presented in any other noninterest expense category. |
| Total Noninterest Expense | TotalNoninterestExpense | Noninterest Expense | Total aggregate amount of all noninterest expense. |
| Operating Income | OperatingIncome | The net result for the period of deducting interest and noninterest expenses from interest and noninterest income. | |
| Equity in Affiliates (Pre-Tax) | EquityAffiliatesPreTax | Other Income (Expense) | The income (or loss) from investments made under the equity method reported on a pre-tax basis. |
| Other Income (Expense) | OtherExpenseIncome | Other Income (Expense) | The aggregate amount of other nonrecurring expenses, not previously categorized, that are infrequent in occurrence or unusual in nature. |
| Total Other Income (Expense) | TotalOtherIncomeExpense | Other Income (Expense) | The aggregate amount of income or expense from ancillary business-related activities (that is to say, excluding major activities considered part of the normal operations of the business). |
| Income Before Income Taxes | IncomeBeforeIncomeTaxes | This element represents the income or loss from continuing operations attributable to the economic entity which may also be defined as revenue less expenses from ongoing operations, after income or loss from equity method investments (pre-tax), but before income taxes, extraordinary items, income or loss from equity method investments (after-tax) and noncontrolling interest. | |
| Income Taxes | IncomeTaxes | The sum of the current income tax expense or benefit and the deferred income tax expense or benefit pertaining to continuing operations. | |
| Discontinued Operations | DiscontinuedOperations | Amount of income (loss) from a disposal group, net of income tax before extraordinary items allocable to noncontrolling interests. Includes, net of tax, income (loss) from operations during the phase-out period, gain (loss) on disposal, provision (or any reversals of earlier provisions) for loss on disposal, and adjustments of a prior period gain (loss) on disposal. | |
| Equity In Affiliates | EquityInAffiliates | Income (or loss) from investments made under the equity method. | |
| Extraordinary Items | ExtraordinaryItems | Net of tax amount of gain (loss) classified as extraordinary item, including amount attributable to noncontrolling interests. | |
| Consolidated Net Income (Loss) | ConsolidatedNetIncomeLoss | The portion of profit or loss for the period, net of income taxes, which is attributable to the parent. | |
| Noncontrolling Interest | NoncontrollingInterestIncome | Amount of Net Income (Loss) attributable to noncontrolling interest. | |
| Preferred Stock Dividends Declared | PreferredStockDividendsDeclared | The aggregate value of preferred stock dividends declared. | |
| Other Adjustments to Income | OtherAdjustmentsIncome | Other adjustments necessary to derive net income apportioned to common stockholders. | |
| Net Income (Loss) Attributable to Common Shareholders, Basic | NetIncomeLossAttributbaleCommonShareholders | Net income after adjustments for dividends on preferred stock (declared in the period) and/or cumulative preferred stock (accumulated for the period). | |
| Dilution Adjustments | DilutionAdjustments | Adjustments to arrive at the net income available to shareholder on a fully-diluted basis. | |
| Net Income (Loss) Attributable to Common Shareholders, Diluted | NetIncomeLossAttributableCommonShareholdersDiluted | Net Income or Loss Available to Common Stockholders plus adjustments resulting from the assumption that dilutive convertible securities were converted, options or warrants were exercised, or that other shares were issued upon the satisfaction of certain conditions. | |
| Basic Earnings Per Share | BasicEarningsPerShare | The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period. | |
| Diluted Earnings Per Share | DilutedEarningsPerShare | The amount of net income (loss) for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period. | |
| Common Stock Dividends Declared | CommonStockDividendsDeclared | Aggregate dividends declared during the period for each share of common stock outstanding. | |
| Basic Shares Outstanding | BasicSharesOutstanding | Number of basic shares or units, after adjustment for contingently issuable shares or units and other shares or units not deemed outstanding, determined by relating the portion of time within a reporting period that common shares or units have been outstanding to the total time in that period. | |
| Diluted Shares Outstanding | DilutedSharesOutstanding | The average number of shares or units issued and outstanding that are used in calculating diluted EPS or earnings per unit (EPU), determined based on the timing of issuance of shares or units in the period. |