Kadant Corporate

Earnings Estimates

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Glossary

Term
Period End Assumptions
Definition
Assumption rates are given for both the Income Statement and Balance Sheet. The rates labeled “For The Years Ended …” are to be populated on the Income Statement. The rates labeled “At ….” are to be populated on the Balance Sheet.
Term
Pharmaceuticals/Biotech
Definition
Pharmaceuticals/ Biotech represents the Pharmaceuticals/ Biotech industry for Balance Sheet Operating Metrics information collected by Reuters. The Pharmaceuticals/ Biotech Industry consists of:
Large pharmaceutical companies engaged in a diversified range of activities like research, development, manufacturing and marketing of drugs.
Biotechnology companies engaged in the research and development of new drugs, medical devices and procedures, including the manufacturing and marketing of drugs as a result of direct research and development.
Generic & Specialty Pharmaceuticals companies engaged in the manufacturing and marketing of over the counter, prescription and veterinary drugs.
Term
Plan Assets - Domestic
Definition
Fair value of plan assets for plans based in the company’s home country.
Term
Plan Assets - Foreign
Definition
Fair value of plan assets for plans based in countries other than the company’s home country.
Term
Plan Assets - Post-Retirement
Definition
Plan Assets – Post-Retirement represents the fair value of plan assets for Post-Retirement Plans.
Term
Platinum Production (Troy Ounces)
Definition
Platinum Production (Troy Ounces) captures the total production volume of Platinum by the mining company in Troy Ounces, during the specified period of time.
Term
Platinum, Average Price per Troy Ounce
Definition
Platinum, Average Price per Troy Ounce captures the average selling price of Platinum per Troy Ounce, during the specified period of time.
Term
Platinum, Reserves (Troy Ounces)
Definition
Platinum, Reserves (Troy Ounces) captures the total Platinum reserves owned by the mining company in Troy Ounces, as at the period end.
Term
Policy Benefits/Liabilities
Definition
Policy Benefits/Liabilities represents changes in reserves for future policy benefits. Reserves for life and other policies are estimated on the basis of various actuarial factors.
Term
Policy Liabilities
Definition
Policy Liabilities represents payables for claims and losses to policyholders, and other liabilities directly related to insurance policies assumed. However, Policy Liabilities is limited to liabilities where the amounts of claims and losses are already confirmed.
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