Earnings Estimates

Insurance Reserves represents reserves for policy benefits under actuarial assumptions on insurance policies. This reserve is usually required in long-term insurance policies, such as life or in annuity management plans.

Insurance Reserves represents changes in insurance reserves, such as reserves for claims and losses or reserves for benefits to policyholders, during the period. An increase in insurance reserves has a positive impact on cash flow from operating activities, and vice versa.

Legal claims to future benefits for plans based in the company’s home country.

Legal claims to future benefits for plans based in countries other than the company’s home country.

Legal claims to future benefits for Post-Retirement plans.

Intangible, Net represents changes in intangible assets. When a company does not delineate its purchase of intangibles and sale of intangibles, Intangible, Net is utilized.

Intangibles, Gross consists of patents, copyrights, franchises, goodwill, trademarks, trade names, secret processes, and organization costs. Intangibles, Gross represents the gross amount of intangibles before being reduced by Accumulated Intangible Amortization. If the company reports a net figure, it is classified as Intangibles, Net.

Intangibles, Net represents Intangibles, Gross reduced by Accumulated Intangible Amortization. Intangibles, Net is utilized when the company does not provide Intangibles, Gross. Intangibles consist of patents, copyrights, franchises, goodwill, trademarks, trade names, secret processes, and organization costs.

The price paid for the use of credit or money. It may be expressed either in money terms or as a rate of payment.

Interest & Dividends on Investment Securities represents the distributable share of an investment portfolio. In addition to loans to customers, investments in various securities are an essential part of a total investment portfolio for financial institutions. Interest & Dividends on Investment Securities can be derived from equity securities and fixed income securities.