Banking & Savings Cash Flow Statement Tags
Cash flow statement tags have year_to_date and annual period types.
| Name | Tag | Category | Definition |
|---|---|---|---|
| Net Income | NetIncomeCashFlow | Net Cash From Operating Activities | The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest. |
| Income (Loss) From Discontinued Operations | IncomeLossDiscontinuedOperations | Net Cash From Operating Activities | 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. |
| Provision for Loan Losses | ProvisionLoanLosses | Net Cash From Operating Activities | Amount of expense related loan transactions, lease transactions, credit loss from transactions other than loan and lease transactions, and other loss based on assessment of uncollectability from the counterparty to reduce the account to their net realizable value. |
| Depreciation and Amortization | DepreciationAmortization | Net Cash From Operating Activities | The aggregate expense recognized in the current period that allocates the cost of tangible assets, or intangible assets to periods that benefit from use of the assets. |
| Amortization of Financing Costs and Discounts | AmortizationFinancingCostsDiscounts | Net Cash From Operating Activities | Amount of noncash expense included in interest expense to allocate debt discount and premium, and the costs to issue debt and obtain financing over the related debt instruments. Alternate captions include noncash interest expense. |
| Share-Based Compensation | ShareBasedCompensation | Net Cash From Operating Activities | The aggregate amount of noncash, equity-based employee remuneration. This may include the value of stock or unit options, amortization of restricted stock or units, and adjustment for officers' compensation. As noncash, this element is an add back when calculating net cash generated by operating activities using the indirect method. |
| Deferred Income Taxes and Tax Credits | DeferredIncomeTaxesTaxCredits | Net Cash From Operating Activities | Amount of deferred income tax expense (benefit) and income tax credits. |
| Gain (Loss) On Sale | GainLossOnSale | Net Cash From Operating Activities | The difference between the sale price or salvage price and the book value of an asset that was sold or retired during the reporting period. This element refers to the gain (loss). |
| Equity Method Investments | EquityMethodInvestments | Net Cash From Operating Activities | This item represents the entity's proportionate share for the period of the net income (loss) of its investee (such as unconsolidated subsidiaries and joint ventures) to which the equity method of accounting is applied. This item includes income or expense related to stock-based compensation based on the investor's grant of stock to employees of an equity method investee. |
| Pension and Other Postretirement Benefits | PensionOtherPostretirementBenefits | Net Cash From Operating Activities | The amount of pension and other (such as medical, dental and life insurance) postretirement benefit costs recognized during the period for (1) defined benefit plans (periodic benefit costs include the following components: service cost, interest cost, expected return on plan assets, gain (loss) on assets, prior service cost or credit, transition asset or obligation, and gain (loss) due to settlements or curtailments) and for (2) defined contribution plans (to the extent that a plan's defined contributions to an individual's account are to be made for periods in which that individual renders services, the net cost for a period is the contribution called for in that period; if a plan calls for contributions for periods after an individual retires or terminates, the estimated cost is accrued during the employee's service period). |
| Restructuring and Impairment Charges | RestructuringImpairmentCharges | Net Cash From Operating Activities | The aggregate amount provided for estimated restructuring charges, remediation costs, and asset impairment loss during an accounting period. Generally, these items are either unusual or infrequent, but not both (in which case they would be extraordinary items). |
| Other Operating Activities | OtherOperatingActivities | Net Cash From Operating Activities | Other cash or noncash adjustments to reconcile net income to cash provided by (used in) operating activities that are not separately disclosed in the statement of cash flows (for example, cash received or cash paid during the current period for miscellaneous operating activities, net change during the reporting period in other assets or other liabilities). |
| Change in Loans Held For Sale | ChangeLoansHeldForSale | Net Cash From Operating Activities | The increase (decrease) during the reporting period in the value of loans or securitized loans that are held with the intention to sell in the near future. |
| Change in Trading Securities | ChangeTradingSecurities | Net Cash From Operating Activities | Amount of increase (decrease) in the fair value of equity or debt securities classified as trading. |
| Change In Other Operating Assets and Liabilities, Net | ChangeOtherOperatingAssetsLiabilitiesNet | Net Cash From Operating Activities | The increase (decrease) during the reporting period of all other assets and liabilities used in operating activities. |
| Cash From Operating Activities - Continuing Operations | CashOperatingActivitiesContinuingOperations | Net Cash From Operating Activities | The net cash from (used in) the entity's continuing operations. This element specifically EXCLUDES the cash flows derived by the entity from its discontinued operations, if any. This element is only to be used when the entity reports its cash flows attributable to discontinued operations separately from the cash flow provided by or used in operating activities. |
| Net Cash From Operating Activities - Discontinued Operations | NetCashOperatingActivitiesDiscontinuedOperations | Net Cash From Operating Activities | This element represents cash provided by or used in the operating activities of the entity's discontinued operations during the period. This element is only used by those entities that separately report cash flows attributable to discontinued operations. If using this element, it is an indication that the cash flows of the entity which are detailed in reconciling to cash provided by or used in operating activities reflect only cash flows attributable to continuing operations. |
| Net Cash From Operating Activities | NetCashOperatingActivities | Net Cash From Operating Activities | The net cash from (used in) all of the entity's operating activities, including those of discontinued operations, of the reporting entity. Operating activities generally involve producing and delivering goods and providing services. Operating activity cash flows include transactions, adjustments, and changes in value that are not defined as investing or financing activities. |
| Acquisitions | AcquisitionsNet | Net Cash From Investing Activities | The cash outflow associated with the acquisition of a controlling interest in another entity or an entity that is related to it but not strictly controlled (for example, an unconsolidated subsidiary, affiliate, joint venture or equity method investment). |
| Divestitures | DivestituresNet | Net Cash From Investing Activities | The cash inflow associated with the amount received from the sale of a business segment or subsidiary or sale of an entity that is related to it but not strictly controlled during the period (for example, an unconsolidated subsidiary, affiliate, joint venture or equity method investment). |
| Intangibles | IntangiblesNet | Net Cash From Investing Activities | The cash flow to acquire or sell assets without physical form usually arising from contractual or other legal rights, excluding goodwill. |
| Change in Loans | ChangeLoans | Net Cash From Investing Activities | The net cash outflow or inflow for the increase (decrease) in the beginning and end of period of loan and lease balances which are not originated or purchased specifically for resale. Includes cash payments and proceeds associated with (a) loans held-for-investment, (b) leases held-for-investment, and (c) both. |
| Change in Investments | ChangeInvestments | Net Cash From Investing Activities | The net cash paid (received) associated with the acquisition or disposal of all investments, including securities and other assets. |
| Change in Federal Funds Sold | ChangeFederalFundsSold | Net Cash From Investing Activities | The cash flow from the funds lent to and (borrowed from) other financial reporting institutions arising from excess or shortfall in reserve deposited at the Federal Reserve Bank to meet legal requirements. This lending and borrowing is usually contracted on an overnight basis at an agreed rate of interest. Also include cash outflow or inflow from investments purchased under the agreement to resell such investment. |
| Change in Interest-Bearing Deposits in Banks | ChangeInterestBearingDepositsBanks | Net Cash From Investing Activities | The net cash inflow or outflow in Interest-bearing Deposits by banks in other financial institutions for relatively short periods of time including, for example, certificates of deposits. |
| Change in Premises and Equipment | ChangePremisesEquipment | Net Cash From Investing Activities | The net cash outflow or inflow from purchases, sales and disposals of property, plant and equipment and other productive assets. |
| Change in Restricted Cash and Investments | ChangeRestrictedCashInvestments | Net Cash From Investing Activities | The net cash inflow or outflow for the increase (decrease) associated with funds that are not available for withdrawal or use (such as funds held in escrow) and are associated with underlying transactions that are classified as investing activities. |
| Change in Other Real Estate Owned | ChangeOtherRealEstateOwned | Net Cash From Investing Activities | Additions or disposals of other real estate not separately disclosed, including, but not limited to, real estate investments, real estate loans that qualify as investments in real estate, and premises that are no longer used in operations may also be included in real estate owned. This excludes real estate assets taken in settlement of troubled loans through surrender or foreclosure. |
| Related Party Transactions | RelatedPartyTransactions | Net Cash From Investing Activities | The cash flow associated with the acquisition, sale or advances to an entity that is related to it but not strictly controlled (for example, an unconsolidated subsidiary, affiliate, and joint venture or equity method investment) or the sale or acquisition of an additional interest in a subsidiary (controlled entity). |
| Hedging Activities, Net | HedgingActivitiesNet | Net Cash From Investing Activities | The cash outflow or inflow for a financial contract that meets the hedge criteria as either a cash flow hedge, fair value hedge, or hedge of a net investment in a foreign operation. |
| Other Investing Activities | OtherInvestingActivities | Net Cash From Investing Activities | The net cash outflow or inflow from other investing activities. |
| Net Cash From Investing Activities - Continuing Operations | NetCashInvestingActivitiesContinuingOperations | Net Cash From Investing Activities | The net cash from (used in) the entity's investing activities specifically EXCLUDING the cash flows derived by the entity from its discontinued operations, if any. This element is only to be used when the entity reports its cash flows attributable to discontinued operations separately from the cash flow provided by or used in investing activities. Such reporting would necessitate the entity to use the Net Cash provided by or used in Discontinued Operations, Total element provided in the taxonomy. |
| Net Cash From Investing Activities - Discontinued Operations | NetCashInvestingActivitiesDiscontinuedOperations | Net Cash From Investing Activities | This element represents cash provided by or used in the investing activities of the entity's discontinued operations during the period. This element is only used by those entities that separately report cash flows attributable to discontinued operations. If using this element, it is an indication that the cash flows of the entity which are detailed in reconciling to cash provided by or used in investing activities reflect only cash flows attributable to continuing operations. |
| Net Cash From Investing Activities | NetCashInvestingActivities | Net Cash From Investing Activities | The net cash inflow or outflow from investing activity. |
| Change in Deposits | ChangeDeposits | Net Cash From Financing Activities | The net cash inflow or outflow for the increase (decrease) in the beginning and end of period deposits balances. |
| Change In Federal Funds Purchased and Repurchase Agreements | ChangeFederalFundsPurchasedRepurchaseAgreements | Net Cash From Financing Activities | The net cash inflow or outflow from the fund lent to other financial institution arising from the excess in reserve deposited at Federal Reserve Bank to meet legal requirement. This borrowing is usually contracted on an overnight basis at an agreed rate of interest. Also include cash inflow or outflow from investment sold under the agreement to reacquire such investment. |
| Short-Term Debt Issuances (Repayments) | ShortTermDebtIssuancesRepayments | Net Cash From Financing Activities | The net cash inflow or outflow for borrowing having initial term of repayment within one year or the normal operating cycle, if longer. |
| Long-Term Debt Issuances | LongTermDebtIssuances | Net Cash From Financing Activities | The cash inflow associated with security instrument that either represents a creditor or an ownership relationship with the holder of the investment security with a maturity of beyond one year or normal operating cycle, if longer. Includes proceeds from (a) debt, (b) capital lease obligations, (c) mandatory redeemable capital securities, and (d) any combination of (a), (b), or (c). |
| Long-Term Debt Repayments | LongTermDebtRepayments | Net Cash From Financing Activities | The cash outflow associated with security instruments that either represent a creditor or an ownership relationship with the holder of the investment security with a maturity of beyond one year or normal operating cycle, if longer. Includes repayments of (a) debt, (b) capital lease obligations, (c) mandatory redeemable capital securities, and (d) any combination of (a), (b), or (c). |
| Debt Issuance Costs | DebtIssuanceCosts | Net Cash From Financing Activities | The cash outflow for loan and debt issuance costs. |
| Equity Issuances | EquityIssuances | Net Cash From Financing Activities | The cash inflow from the issuance of common stock, preferred stock, treasury stock, stock options, and other types of equity. |
| Equity Repurchases | EquityRepurchases | Net Cash From Financing Activities | The cash outflow to reacquire common and preferred stock. |
| Equity Issuance Costs | EquityIssuanceCosts | Net Cash From Financing Activities | The cash outflow for cost incurred directly with the issuance of an equity security. |
| Proceeds From Incentive Plans | ProceedsIncentivePlans | Net Cash From Financing Activities | The total cash inflow associated with the amount received from holders to acquire the entity's shares under incentive and share awards, including stock option exercises. This item inherently excludes any excess tax benefit, which the entity may have realized and reported separately. |
| Dividends | CashDividends | Net Cash From Financing Activities | Cash outflow in the form of ordinary dividends to shareholders, generally out of earnings. |
| Dividends, Preferred Stock | DividendsPreferredStock | Net Cash From Financing Activities | The cash outflow for the return on capital for preferred shareholders. |
| Dividends, Noncontrolling Interests | DividendsNoncontrollingInterests | Net Cash From Financing Activities | The net cash inflow or outflow from noncontrolled interest to increase or decrease the number of shares they have in the entity. This does not include dividends paid to the noncontrolling interest. |
| Noncontrolling Interests | NoncontrollingInterests | Net Cash From Financing Activities | Amount of cash inflow (outflow) from (to) a noncontrolling interest. Excludes dividends paid to the noncontrolling interest. |
| Other Financing Activities | OtherFinancingActivities | Net Cash From Financing Activities | The net cash inflow or outflow from other financing activities. This element is used when there is not a more specific and appropriate element in the taxonomy. |
| Net Cash From Financing Activities - Continuing Operations | NetCashFinancingActivitiesContinuingOperations | Net Cash From Financing Activities | The net cash from (used in) the entity's financing activities specifically EXCLUDING the cash flows derived by the entity from its discontinued operations, if any. This element is only to be used when the entity reports its cash flows attributable to discontinued operations separately from the cash flow provided by or used in financing activities. Such reporting would necessitate the entity to use the Net Cash provided by or used in Discontinued Operations, Total element provided in the taxonomy. |
| Net Cash From Financing Activities - Discontinued Operations | NetCashFinancingActivitiesDiscontinuedOperations | Net Cash From Financing Activities | This element represents cash provided by or used in the financing activities of the entity's discontinued operations during the period. This element is only used by those entities that separately report cash flows attributable to discontinued operations. If using this element, it is an indication that the cash flows of the entity which are detailed in reconciling to cash provided by or used in financing activities reflect only cash flows attributable to continuing operations. |
| Net Cash From Financing Activities | NetCashFinancingActivities | Net Cash From Financing Activities | The net cash inflow or outflow from financing activity for the period. |
| Effect of Currency Exchange Rate | EffectCurrencyExchangeRate | The effect of exchange rate changes on cash balances held in foreign currencies. | |
| Other Cash Items | OtherCashItems | Other cash items not classified elsewhere. This can include divestments reported outside of operating, investing and financing activities. | |
| Change In Cash and Equivalents | ChangeCashEquivalents | The increase (decrease) during the reporting period in cash and cash equivalents. While for technical reasons this element has no balance attribute, the default assumption is a debit balance consistent with its label. | |
| Cash Paid for Income Taxes | CashPaidIncomeTaxes | Supplemental | The amount of cash paid during the current period to foreign, federal, state, and local authorities as taxes on income, net of any cash received during the current period as refunds for the overpayment of taxes. |
| Cash Paid for Interest | CashPaidInterest | Supplemental | The amount of cash paid for interest during the period. |