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Data Analysis Project

all information in the files

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Note: all the dolloar values in the Compustat dataset are in millions.
Variable Name
ACCHG
ACCO
ACCRT
ACCTCHG
ACCTSTD
ACDO
ACO
ACODO
ACOMINC
ACOX
ACOXAR
ACQAO
ACQCSHI
ACQGDWL
ACQIC
ACQINTAN
ACQINVT
ACQLNTAL
ACQMETH
ACQNIINTC
ACQPPE
ACQSC
ACT
ADD1
ADD2
ADD3
ADD4
ADDZIP
ADJEX_C
ADJEX_F
ADPAC
ADRR
AEDI
AFUDCC
AFUDCI
AJEX
AJP
ALDO
AM
AMC
AMDC
AMGW
ANO
Data Type
NUM
NUM
NUM
CHAR
CHAR
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NUM
NUM
NUM
NUM
NUM
NUM
NUM
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NUM
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NUM
NUM
CHAR
NUM
NUM
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CHAR
CHAR
CHAR
CHAR
CHAR
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NUM
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Variable Description
Help
ACCHG — Accounting Changes Cumulative Effect
ACCO — Acceptances Outstanding
ACCRT — ARO Accretion Expense
ACCTCHG — Adoption of Accounting Changes
ACCTSTD — Accounting Standard
ACDO — Current Assets of Discontinued Operations
ACO — Current Assets Other Total
ACODO — Other Current Assets Excl Discontinued Operations
ACOMINC — Accumulated Other Comprehensive Income (Loss)
ACOX — Current Assets Other Sundry
ACOXAR — Current Assets – Other – Total As Reported
ACQAO — Acquired Assets > Other Long-Term Assets
ACQCSHI — Shares Issued for Acquisition
ACQGDWL — Acquired Assets – Goodwill
ACQIC — Acquisitions – Current Income Contribution
ACQINTAN — Acquired Assets – Intangibles
ACQINVT — Acquired Assets – Inventory
ACQLNTAL — Acquired Loans
ACQMETH — Acquisition Method
ACQNIINTC — Net Interest Income Contribution
ACQPPE — Acquired Assets > Property, Plant & Equipment
ACQSC — Acquisitions – Current Sales Contribution
ACT — Current Assets – Total
ADD1 — Address Line 1
ADD2 — Address Line 2
ADD3 — Address Line 3
ADD4 — Address Line 4
ADDZIP — Postal Code
ADJEX_C — Cumulative Adjustment Factor by Ex-Date – Calendar
ADJEX_F — Cumulative Adjustment Factor by Ex-Date – Fiscal
ADPAC — Amortization of Deferred Policy Acquisition Costs
ADRR — ADR Ratio
AEDI — Accrued Expenses and Deferred Income
AFUDCC — Allowance for Funds Used During Construction (Cash Flow)
AFUDCI — Allowance for Funds Used During Construction (Investing) (Ca
AJEX — Adjustment Factor (Company) – Cumulative by Ex-Date
AJP — Adjustment Factor (Company) – Cumulative byPay-Date
ALDO — Long-term Assets of Discontinued Operations
AM — Amortization of Intangibles
AMC — Amortization (Cash Flow) – Utility
AMDC — Amortization of Deferred Charges
AMGW — Amortization of Goodwill
ANO — Assets Netting & Other Adjustments
AO
AOCIDERGL
AOCIOTHER
AOCIPEN
AOCISECGL
AODO
AOL2
AOLOCH
AOX
AP
APALCH
APB
APC
APDEDATE
APOFS
AQA
AQC
AQD
AQEPS
AQI
AQP
AQPL1
AQS
ARB
ARC
ARCE
ARCED
ARCEEPS
ARTFS
AT
AU
AUL3
AUOP
AUOPIC
AUTXR
BALR
BANLR
BAST
BASTR
BATR
BCEF
BCLR
BCLTBL
BCNLR
BCRBL
BCT
BCTBL
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
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NUM
NUM
DATE
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CHAR
NUM
CHAR
CHAR
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NUM
NUM
NUM
AO — Assets – Other
AOCIDERGL — Accum Other Comp Inc – Derivatives Unrealized Gain/Los
AOCIOTHER — Accum Other Comp Inc – Other Adjustments
AOCIPEN — Accum Other Comp Inc – Min Pension Liab Adj
AOCISECGL — Accum Other Comp Inc – Unreal G/L Ret Int in Sec Assets
AODO — Other Assets excluding Discontinued Operations
AOL2 — Assets Level2 (Observable)
AOLOCH — Assets and Liabilities Other Net Change
AOX — Assets – Other – Sundry
AP — Accounts Payable – Trade
APALCH — Accounts Payable and Accrued Liabilities Increase/(Decrease
APB — Accounts Payable/Creditors – Brokers, Dealers, and Clearing Orga
APC — Accounts Payable/Creditors – Customer
APDEDATE — Actual Period End date
APOFS — Accounts Payable/Creditors – Other – FS
AQA — Acquisition/Merger After-tax
AQC — Acquisitions
AQD — Acquisition/Merger Diluted EPS Effect
AQEPS — Acquisition/Merger Basic EPS Effect
AQI — Acquisitions Income Contribution
AQP — Acquisition/Merger Pretax
AQPL1 — Assets Level1 (Quoted Prices)
AQS — Acquisitions Sales Contribution
ARB — Accounts Receivable/Debtors – Brokers, Dealers, and Clearing Or
ARC — Accounts Receivable/Debtors – Customer
ARCE — As Reported Core After-tax
ARCED — As Reported Core Diluted EPS Effect
ARCEEPS — As Reported Core Basic EPS Effect
ARTFS — Accounts Receivable/Debtors – Total
AT — Assets – Total
AU — Auditor
AUL3 — Assets Level3 (Unobservable)
AUOP — Auditor Opinion
AUOPIC — Auditor Opinion – Internal Control
AUTXR — Appropriations to Untaxed Reserves
BALR — Benefits Assumed – Life
BANLR — Benefits Assumed – Nonlife
BAST — Average Short-Term Borrowings
BASTR — Average Short-Term Borrowings Rate
BATR — Benefits Assumed – Total
BCEF — Brokerage, Clearing and Exchange Fees
BCLR — Benefits Ceded – Life
BCLTBL — Benefits and Claims – Total (Business Line)
BCNLR — Benefits Ceded – Nonlife
BCRBL — Benefits and Claims – Reinsurance (Business Line)
BCT — Benefits and Claims – Total (Insurance)
BCTBL — Benefits and Claims – Other (Business Line)
BCTR
BILLEXCE
BKVLPS
BLTBL
BSPR
BUSDESC
CA
CAPR1
CAPR2
CAPR3
CAPS
CAPSFT
CAPX
CAPXV
CB
CBI
CDPAC
CDVC
CEIEXBILL
CEOSO
CEQ
CEQL
CEQT
CFBD
CFERE
CFO
CFOSO
CFPDO
CGA
CGRI
CGTI
CGUI
CH
CHE
CHECH
CHS
CI
CIBEGNI
CICURR
CIDERGL
CIK
CIMII
CIOTHER
CIPEN
CISECGL
CITOTAL
CITY
NUM
NUM
NUM
NUM
CHAR
CHAR
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
CHAR
NUM
NUM
NUM
NUM
NUM
NUM
CHAR
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
CHAR
NUM
NUM
NUM
NUM
NUM
CHAR
BCTR — Benefits Ceded – Total
BILLEXCE — Billings in Excess of Cost & Earnings
BKVLPS — Book Value Per Share
BLTBL — Benefits – Life – Total (Business Line)
BSPR — Balance Sheet Presentation
BUSDESC — S&P Business Description
CA — Customers’ Acceptance
CAPR1 — Risk-Adjusted Capital Ratio – Tier 1
CAPR2 — Risk-Adjusted Capital Ratio – Tier 2
CAPR3 — Risk-Adjusted Capital Ratio – Combined
CAPS — Capital Surplus/Share Premium Reserve
CAPSFT — Capitalized Software
CAPX — Capital Expenditures
CAPXV — Capital Expend Property, Plant and Equipment Schd V
CB — Compensating Balance
CBI — Claims Incurred – Insurance
CDPAC — Capitalized Deferred Polcy Acquisition Costs
CDVC — Cash Dividends on Common Stock (Cash Flow)
CEIEXBILL — Cost & Earnings in Excess of Billings
CEOSO — Chief Executive Officer SOX Certification
CEQ — Common/Ordinary Equity – Total
CEQL — Common Equity Liquidation Value
CEQT — Common Equity Tangible
CFBD — Commissions and Fees – (Broker/Dealer)
CFERE — Commissions and Fees – (Real Estate)
CFO — Commissions and Fees – Other
CFOSO — Chief Financial Officer SOX Certification
CFPDO — Commissions and Fees Paid – Other
CGA — Capital Gains – After-Tax
CGRI — Capital Gains – Realized (Insurance)
CGTI — Capital Gains – Total (Insurance)
CGUI — Capital Gains – Unrealized (Insurance)
CH — Cash
CHE — Cash and Short-Term Investments
CHECH — Cash and Cash Equivalents Increase/(Decrease)
CHS — Cash and Deposits – Segregated
CI — Comprehensive Income – Total
CIBEGNI — Comp Inc – Beginning Net Income
CICURR — Comp Inc – Currency Trans Adj
CIDERGL — Comp Inc – Derivative Gains/Losses
CIK Number
CIMII — Comprehensive Income – Noncontrolling Interest
CIOTHER — Comp Inc – Other Adj
CIPEN — Comp Inc – Minimum Pension Adj
CISECGL — Comp Inc – Securities Gains/Losses
CITOTAL — Comprehensive Income – Total
CITY — City
CLD2
CLD3
CLD4
CLD5
CLFC
CLFX
CLG
CLIS
CLL
CLLC
CLO
CLRLL
CLT
CMP
CNLTBL
COGS
COMPST
CONM
CONML
COUNTY
CPCBL
CPDOI
CPNLI
CPPBL
CPREI
CRV
CRVNLI
CSHFD
CSHI
CSHO
CSHPRI
CSHR
CSHRC
CSHRP
CSHRSO
CSHRT
CSHRW
CSHTR_C
CSHTR_F
CSTK
CSTKCV
CSTKE
CURNCD
CURRTR
CURUSCN
CUSIP
DBI
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
CHAR
CHAR
CHAR
CHAR
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
CHAR
NUM
NUM
CHAR
NUM
CLD2 — Capitalized Leases – Due in 2nd Year
CLD3 — Capitalized Leases – Due in 3rd Year
CLD4 — Capitalized Leases – Due in 4th Year
CLD5 — Capitalized Leases – Due in 5th Year
CLFC — Contingent Liabilities – Forward and Future Contracts
CLFX — Contingent Liabilities – Foreign Exchange Commitments
CLG — Contingent Liabilities – Guarantees
CLIS — Contingent Liabilities – Interest Rate Swaps
CLL — Contingent Liabilities – Letters of Credit
CLLC — Contingent Liabilities – Loan Commitments
CLO — Contingent Liabilities – Other
CLRLL — Credit Loss Reserve Allocated for LDC Loans
CLT — Contingent Liabilities – Total
CMP — Commercial Paper
CNLTBL — Claims – Non-Life – Total (Business Line)
COGS — Cost of Goods Sold
COMPST — Comparability Status
Company Name
CONML — Company Legal Name
COUNTY — County Code
CPCBL — Commercial Property and Casualty Claims (Business Line)
CPDOI — Claims Paid – Other
CPNLI — Claims Paid – Non-Life
CPPBL — Commercial Property and Casualty Premiums (Business Line)
CPREI — Claims Paid – Reinsurance
CRV — Consolidation Reserves
CRVNLI — Reserves for Claims (Losses) – Nonlife (Insurance)
CSHFD — Common Shares Used to Calc Earnings Per Share Fully Diluted
CSHI — Common Shares Issued
CSHO — Common Shares Outstanding
CSHPRI — Common Shares Used to Calculate Earnings Per Share Basic
CSHR — Common/Ordinary Shareholders
CSHRC — Common Shares Reserved for Conversion Convertible Debt
CSHRP — Common Shares Reserved for Conversion Preferred Stock
CSHRSO — Common Shares Reserved for Conversion Stock Options
CSHRT — Common Shares Reserved for Conversion Total
CSHRW — Common Shares Reserved for Conversion Warrants and Othe
CSHTR_C — Common Shares Traded – Annual – Calendar
CSHTR_F — Common Shares Traded – Annual – Fiscal
CSTK — Common/Ordinary Stock (Capital)
CSTKCV — Common Stock-Carrying Value
CSTKE — Common Stock Equivalents – Dollar Savings
CURNCD — Native Currency Code
CURRTR — Currency Translation Rate
CURUSCN — US Canadian Translation Rate
CUSIP
DBI — Death Benefits – Insurance
DC
DCLO
DCOM
DCPSTK
DCS
DCVSR
DCVSUB
DCVT
DD
DD1
DD2
DD3
DD4
DD5
DEPC
DERAC
DERALT
DERHEDGL
DERLC
DERLLT
DFPAC
DFS
DFXA
DILADJ
DILAVX
DLC
DLCCH
DLDTE
DLRSN
DLTIS
DLTO
DLTP
DLTR
DLTSUB
DLTT
DM
DN
DO
DONR
DP
DPACB
DPACC
DPACLI
DPACLS
DPACME
DPACNR
DPACO
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
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NUM
NUM
DATE
CHAR
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
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NUM
NUM
NUM
DC — Deferred Charges
DCLO — Debt Capitalized Lease Obligations
DCOM — Deferred Compensation
DCPSTK — Convertible Debt and Preferred Stock
DCS — Debt Consolidated Subsidiary
DCVSR — Debt Senior Convertible
DCVSUB — Debt Subordinated Convertible
DCVT — Debt – Convertible
DD — Debt Debentures
DD1 — Long-Term Debt Due in One Year
DD2 — Debt Due in 2nd Year
DD3 — Debt Due in 3rd Year
DD4 — Debt Due in 4th Year
DD5 — Debt Due in 5th Year
DEPC — Depreciation and Depletion (Cash Flow)
DERAC — Derivative Assets – Current
DERALT — Derivative Assets Long-Term
DERHEDGL — Gains/Losses on Derivatives and Hedging
DERLC — Derivative Liabilities- Current
DERLLT — Derivative Liabilities Long-Term
DFPAC — Deferred Policy Acquisition Costs
DFS — Debt Finance Subsidiary
DFXA — Depreciation of Tangible Fixed Assets
DILADJ — Dilution Adjustment
DILAVX — Dilution Available Excluding Extraordinary Items
DLC — Debt in Current Liabilities – Total
DLCCH — Current Debt Changes
DLDTE — Research Company Deletion Date
DLRSN — Research Co Reason for Deletion
DLTIS — Long-Term Debt Issuance
DLTO — Other Long-term Debt
DLTP — Long-Term Debt Tied to Prime
DLTR — Long-Term Debt Reduction
DLTSUB — Long-Term Debt – Subordinated
DLTT — Long-Term Debt – Total
DM — Debt Mortgages & Other Secured
DN — Debt Notes
DO — Discontinued Operations
DONR — Nonrecurring Disc Operations
DP — Depreciation and Amortization
DPACB — Depreciation (Accumulated) Buildings
DPACC — Depreciation (Accumulated) Construction in Progress
DPACLI — Depreciation (Accumulated) Land and Improvements
DPACLS — Depreciation (Accumulated) Leases
DPACME — Depreciation (Accumulated) Machinery and Equipment
DPACNR — Depreciation (Accumulated) Natural Resources
DPACO — Depreciation (Accumulated) Other
DPACRE
DPACT
DPC
DPDC
DPLTB
DPRET
DPSC
DPSTB
DPTB
DPTC
DPTIC
DPVIEB
DPVIO
DPVIR
DRC
DRCI
DRLT
DS
DT
DTEA
DTED
DTEEPS
DTEP
DUDD
DV
DVC
DVDNP
DVINTF
DVP
DVPA
DVPD
DVPDP
DVPIBB
DVPSP_C
DVPSP_F
DVPSX_C
DVPSX_F
DVRPIV
DVRRE
DVSCO
DVT
DXD2
DXD3
DXD4
DXD5
EA
EBIT
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
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NUM
DPACRE — Accumulated Depreciation of RE Property
DPACT — Depreciation, Depletion and Amortization (Accumulated)
DPC — Depreciation and Amortization (Cash Flow)
DPDC — Deposits – Demand – Customer
DPLTB — Deposits – Long-Term Time – Bank
DPRET — Depr/Amort of Property
DPSC — Deposits vings – Customer
DPSTB — Deposits – Short-Term Demand – Bank
DPTB — Deposits – Total – Banks
DPTC — Deposits – Total – Customer
DPTIC — Deposits – Time – Customer
DPVIEB — Depreciation (Accumulated) Ending Balance (Schedule VI)
DPVIO — Depreciation (Accumulated) Other Changes (Schedule VI)
DPVIR — Depreciation (Accumulated) Retirements (Schedule VI)
DRC — Deferred Revenue Current
DRCI — Deduction From Policy and Claims Reserves for Reinsurance Ced
DRLT — Deferred Revenue Long-term
DS — Debt-Subordinated
DT — Total Debt Including Current
DTEA — Extinguishment of Debt After-tax
DTED — Extinguishment of Debt Diluted EPS Effect
DTEEPS — Extinguishment of Debt Basic EPS Effect
DTEP — Extinguishment of Debt Pretax
DUDD — Debt Unamortized Debt Discount and Other
DV — Cash Dividends (Cash Flow)
DVC — Dividends Common/Ordinary
DVDNP — Dividends Declared and Not Provided
DVINTF — Dividends & Interest Receivable (Cash Flow)
DVP — Dividends – Preferred/Preference
DVPA — Preferred Dividends in Arrears
DVPD — Cash Dividends Paid
DVPDP — Dividends and Bonuses Paid Policyholders
DVPIBB — Depreciation (Accumulated) Beginning Balance (Schedule VI)
DVPSP_C — Dividends per Share – Pay Date – Calendar
DVPSP_F — Dividends per Share – Pay Date – Fiscal
DVPSX_C — Dividends per Share – Ex-Date – Calendar
DVPSX_F — Dividends per Share – Ex-Date – Fiscal
DVRPIV — Dividends Received from Permanent Investments
DVRRE — Development Revenue (Real Estate)
DVSCO — Dividends – Share Capital – Other
DVT — Dividends – Total
DXD2 — Debt (excl Capitalized Leases) – Due in 2nd Year
DXD3 — Debt (excl Capitalized Leases) – Due in 3rd Year
DXD4 — Debt (excl Capitalized Leases) – Due in 4th Year
DXD5 — Debt (excl Capitalized Leases) – Due in 5th Year
EA — Exchange Adjustments (Assets)
EBIT — Earnings Before Interest and Taxes
EBITDA
EIEA
EIN
EMOL
EMP
EPSFI
EPSFX
EPSPI
EPSPX
ESOPCT
ESOPDLT
ESOPNR
ESOPR
ESOPT
ESUB
ESUBC
EXCADJ
EXCHG
EXRE
FATB
FATC
FATD
FATE
FATL
FATN
FATO
FATP
FAX
FCA
FDATE
FDFR
FEA
FEL
FFO
FFS
FIAO
FIC
FINACO
FINAL
FINAO
FINCF
FINCH
FINDLC
FINDLT
FINIVST
FINLCO
FINLTO
NUM
NUM
CHAR
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
CHAR
NUM
DATE
NUM
NUM
NUM
NUM
NUM
NUM
CHAR
NUM
CHAR
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
EBITDA — Earnings Before Interest
EIEA — Equity in Earnings – After-Tax
EIN — Employer Identification Number
EMOL — Directors’ Emoluments
EMP — Employees
EPSFI — Earnings Per Share (Diluted) Including Extraordinary Items
EPSFX — Earnings Per Share (Diluted) Excluding Extraordinary Items
EPSPI — Earnings Per Share (Basic) Including Extraordinary Items
EPSPX — Earnings Per Share (Basic) Excluding Extraordinary Items
ESOPCT — ESOP Obligation (Common) – Total
ESOPDLT — ESOP Debt – Long Term
ESOPNR — Preferred ESOP Obligation – Non-Redeemable
ESOPR — Preferred ESOP Obligation – Redeemable
ESOPT — Preferred ESOP Obligation – Total
ESUB — Equity in Earnings – Unconsolidated Subsidiaries
ESUBC — Equity in Net Loss Earnings
EXCADJ — Exchange Adjustments (Liabilities)
Stock Exchange Code
EXRE — Exchange Rate Effect
FATB — Property, Plant, and Equipment Buildings at Cost
FATC — Property, Plant, and Equipment Construction in Progress at Cos
FATD — Fixed Assets and Investments – Disposals – Gain (Loss)
FATE — Property, Plant, and Equipment Machinery and Equipment at Co
FATL — Property, Plant, and Equipment Leases at Cost
FATN — Property, Plant, and Equipment Natural Resources at Cost
FATO — Property, Plant, and Equipment Other at Cost
FATP — Property, Plant, and Equipment Land and Improvements at Cost
FAX — Fax Number
FCA — Foreign Exchange Income (Loss)
FDATE — Final Date
FDFR — Federal Funds Purchased
FEA — Foreign Exchange Assets
FEL — Foreign Exchange Liabilities
FFO — Funds From Operations (REIT)
FFS — Federal Funds Sold
FIAO — Financing Activities Other
Foreign Incorporation Code
FINACO — Finance Division Other Current Assets, Total
FINAL — Final Indicator Flag
FINAO — Finance Division Other Long-Term Assets, Total
FINCF — Financing Activities Net Cash Flow
FINCH — Finance Division – Cash
FINDLC — Finance Division Long-Term Debt – Current
FINDLT — Finance Division Debt – Long-Term
FINIVST — Finance Division – Short-Term Investments
FINLCO — Finance Division Other Current Liabilities, Total
FINLTO — Finance Division Other Long Term Liabilities, Total
FINNP
FINRECC
FINRECLT
FINREV
FINXINT
FINXOPR
FOPO
FOPOX
FOPT
FSRCO
FSRCT
FUSEO
FUSET
FYEAR
FYR
FYRC
GBBL
GDWL
GDWLAM
GDWLIA
GDWLID
GDWLIEPS
GDWLIP
GEQRV
GGROUP
GIND
GLA
GLCEA
GLCED
GLCEEPS
GLCEP
GLD
GLEPS
GLIV
GLP
GOVGR
GOVTOWN
GP
GPHBL
GPLBL
GPOBL
GPRBL
GPTBL
GSECTOR
GSUBIND
GVKEY
GWO
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
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NUM
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NUM
NUM
NUM
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CHAR
CHAR
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NUM
NUM
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NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
CHAR
CHAR
CHAR
NUM
FINNP — Finance Division Notes Payable
FINRECC — Finance Division – Current Receivables
FINRECLT — Finance Division – Long-Term Receivables
FINREV — Finance Division Revenue
FINXINT — Finance Division Interest Expense
FINXOPR — Finance Division Operating Expense
FOPO — Funds from Operations Other
FOPOX — Funds from Operations – Other excluding Option Tax Benefit
FOPT — Funds From Operations Total
FSRCO — Sources of Funds Other
FSRCT — Sources of Funds Total
FUSEO — Uses of Funds Other
FUSET — Uses of Funds Total
FYEAR — Data Year – Fiscal
Fiscal Year-End
FYRC — Current Fiscal Year End Month
GBBL — Group Benefits (Business Line)
GDWL — Goodwill
GDWLAM — Goodwill Amortization
GDWLIA — Impairments of Goodwill After-tax
GDWLID — Impairments of Goodwill Diluted EPS Effect
GDWLIEPS — Impairments of Goodwill Basic EPS Effect
GDWLIP — Impairments of Goodwill Pretax
GEQRV — Grants – Equity Reserves
GGROUP — GIC Groups
GIND — GIC Industries
GLA — Gain/Loss After-tax
GLCEA — Gain/Loss on Sale (Core Earnings Adjusted) After-tax
GLCED — Gain/Loss on Sale (Core Earnings Adjusted) Diluted EPS
GLCEEPS — Gain/Loss on Sale (Core Earnings Adjusted) Basic EPS Effect
GLCEP — Gain/Loss on Sale (Core Earnings Adjusted) Pretax
GLD — Gain/Loss Diluted EPS Effect
GLEPS — Gain/Loss Basic EPS Effect
GLIV — Gains/Losses on investments
GLP — Gain/Loss Pretax
GOVGR — Government Grants
GOVTOWN — Percent of Gov’t Owned
GP — Gross Profit (Loss)
GPHBL — Group Premiums – Health (Business Line)
GPLBL — Group Premiums – Life (Business Line)
GPOBL — Group Premiums – Other (Business Line)
GPRBL — Group Premiums – Retirement Benefits (Business Line)
GPTBL — Group Premiums – Total (Business Line)
GSECTOR — GIC Sectors
GSUBIND — GIC Sub-Industries
GVKEY — Global Company Key
GWO — Goodwill Written Off
HEDGEGL
IAEQ
IAEQCI
IAEQMI
IAFICI
IAFXI
IAFXMI
IALI
IALOI
IALTI
IAMLI
IAOI
IAPLI
IAREI
IASCI
IASMI
IASSI
IASTI
IATCI
IATI
IATMI
IAUI
IB
IBADJ
IBBL
IBC
IBCOM
IBKI
IBMII
ICAPT
IDBFLAG
IDIIS
IDILB
IDILC
IDIS
IDIST
IDIT
IDITS
IIRE
INCORP
INITB
INTAN
INTANO
INTC
INTPN
INVCH
INVFG
NUM
NUM
NUM
NUM
NUM
NUM
NUM
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HEDGEGL — Gain/Loss on Ineffective Hedges
IAEQ — Investment Assets – Equity Securities (Insurance)
IAEQCI — Investment Assets (Insurance) – Equity Securities (Cost)
IAEQMI — Investment Assets (Insurance) – Equity Securities (Market)
IAFICI — Investment Assets (Insurance) – Fixed Income Securities (Cost)
IAFXI — Investment Assets – Fixed Income Securities (Insurance)
IAFXMI — Investment Assets (Insurance) – Fixed Income Securities (Mark
IALI — Investment Assets (Insurance) – Listed Securities-Total
IALOI — Investment Assets – Loans – Other (Insurance)
IALTI — Investment Assets – Loans – Total (Insurance)
IAMLI — Investment Assets – Mortgage Loans (Insurance)
IAOI — Investment Assets – Other (Insurance)
IAPLI — Investment Assets – Policy Loans (Insurance)
IAREI — Investment Assets – Real Estate (Insurance)
IASCI — Investment Assets (Insurance) – Securities – Sundry (Cost)
IASMI — Investment Assets (Insurance) – Securities – Sundry (Market)
IASSI — Investment Assets – Securities – Sundry (Insurance)
IASTI — Investment Assets – Securities – Total (Insurance)
IATCI — Investment Assets (Insurance) – Securities – Total (Cost)
IATI — Investment Assets – Total (Insurance)
IATMI — Investment Assets (Insurance) – Securities – Total (Market)
IAUI — Investment Assets (Insurance) – Unlisted Securities – Total
IB — Income Before Extraordinary Items
IBADJ — Income Before Extraordinary Items Adjusted for Common Stoc
IBBL — Individual Benefits (Business Line)
IBC — Income Before Extraordinary Items (Cash Flow)
IBCOM — Income Before Extraordinary Items Available for Common
IBKI — Investment Banking Income
IBMII — Income before Extraordinary Items and Noncontrolling Interest
ICAPT — Invested Capital – Total
IDBFLAG — International, Domestic, Both Indicator
IDIIS — Interest and Dividend Income – Investment Securities
IDILB — Interest and Dividend Income – Loans/Claims/Advances – Banks
IDILC — Interest and Dividend Income – Loans/Claims/Advances – Custom
IDIS — Interest and Dividend Income – Sundry
IDIST — Interest and Dividend Income – Short-Term Investments
IDIT — Interest and Related Income – Total
IDITS — Interest and Dividend Income – Trading Securities
IIRE — Investment Income (Real Estate)
INCORP — Current State/Province of Incorporation Code
INITB — Income – Non-interest – Total (Bank)
INTAN — Intangible Assets – Total
INTANO — Other Intangibles
INTC — Interest Capitalized
INTPN — Interest Paid Net
INVCH — Inventory Decrease (Increase)
INVFG — Inventories Finished Goods
INVO
INVOFS
INVREH
INVREI
INVRES
INVRM
INVT
INVWIP
IOBD
IOI
IORE
IP
IPABL
IPC
IPHBL
IPLBL
IPOBL
IPODATE
IPTBL
IPTI
IPV
IREI
IRENT
IRII
IRLI
IRNLI
IRSI
ISEQ
ISEQC
ISEQM
ISFI
ISFXC
ISFXM
ISGR
ISGT
ISGU
ISLG
ISLGC
ISLGM
ISLT
ISMOD
ISNG
ISNGC
ISNGM
ISOTC
ISOTH
ISOTM
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DATE
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INVO — Inventories Other
INVOFS — Inventory/Stock – Other
INVREH — Inventory/Stock – Real Estate Held for Development
INVREI — Inventory/Stock – Real Estate Under Development
INVRES — Inventory/Stock – Real Estate Held for Sale
INVRM — Inventories Raw Materials
INVT — Inventories – Total
INVWIP — Inventories Work In Process
IOBD — Income – Other (Broker Dealer)
IOI — Income – Other (Insurance)
IORE — Income – Other (Real Estate)
IP — Investment Property
IPABL — Individual Premiums – Annuity (Business Line)
IPC — Investment Property (Cost)
IPHBL — Individual Premiums – Health (Business Line)
IPLBL — Individual Premiums – Life (Business Line)
IPOBL — Individual Premiums – Other (Business Line)
IPODATE — Company Initial Public Offering Date
IPTBL — Individual Premiums – Total (Business Line)
IPTI — Insurance Premiums – Total (Insurance)
IPV — Investment Property (Valuation)
IREI — Interest and Related Income – Reinsurance (Insurance)
IRENT — Rental Income
IRII — Interest and Related Income (Insurance)
IRLI — Interest and Related Income – Life (Insurance)
IRNLI — Interest and Related Income – Non-Life (Insurance)
IRSI — Interest and Related Income – Sundry (Insurance)
ISEQ — Investment Securities – Equity
ISEQC — Investment Securities – Equity (Cost)
ISEQM — Investment Securities – Equity (Market)
ISFI — Investment Securities – Fixed Income
ISFXC — Investment Securities – Fixed Income (Cost)
ISFXM — Investment Securities – Fixed Income (Market)
ISGR — Investment Securities – Gain (Loss) – Realized
ISGT — Investment Securities – Gain (Loss) – Total
ISGU — Investment Securities – Gain (Loss) – Unrealized
ISLG — Investment Securities – Local Governments
ISLGC — Investment Securities – Local Governments (Cost)
ISLGM — Investment Securities – Local Governments (Market)
ISLT — Investment Securities – Listed – Total
ISMOD — Income Statement Model Number
ISNG — Investment Securities – National Governments
ISNGC — Investment Securities – National Governments (Cost)
ISNGM — Investment Securities – National Governments (Market)
ISOTC — Invetsment Securities – Other (Cost)
ISOTH — Investment Securities – Other
ISOTM — Invetsment Securities – Other (Market)
ISSC
ISSM
ISSU
IST
ISTC
ISTM
ISUT
ITCB
ITCC
ITCI
IVACO
IVAEQ
IVAO
IVCH
IVGOD
IVI
IVNCF
IVPT
IVST
IVSTCH
LCABG
LCACL
LCACR
LCAG
LCAL
LCALT
LCAM
LCAO
LCAST
LCAT
LCO
LCOX
LCOXAR
LCOXDR
LCT
LCUACU
LI
LIF
LIFR
LIFRP
LLOML
LLOO
LLOT
LLRCI
LLRCR
LLWOCI
LLWOCR
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ISSC — Investment Securities – Sundry (Cost)
ISSM — Investment Securities – Sundry (Market)
ISSU — Investment Securities – Sundry
IST — Investment Securities -Total
ISTC — Investment Securities – Total (Cost)
ISTM — Investment Securities – Total (Market)
ISUT — Investment Securities – Unlisted – Total
ITCB — Investment Tax Credit (Balance Sheet)
ITCC — Investment Tax Credit – Net (Cash Flow) – Utility
ITCI — Investment Tax Credit (Income Account)
IVACO — Investing Activities Other
IVAEQ — Investment and Advances – Equity
IVAO — Investment and Advances Other
IVCH — Increase in Investments
IVGOD — Investments Grants and Other Deductions
IVI — Investment Income – Total (Insurance)
IVNCF — Investing Activities Net Cash Flow
IVPT — Investments – Permanent – Total
IVST — Short-Term Investments – Total
IVSTCH — Short-Term Investments Change
LCABG — Loans/Claims/Advances – Banks and Government – Total
LCACL — Loans/Claims/Advances – Commercial
LCACR — Loans/Claims/Advances – Consumer
LCAG — Loans/Claims/Advances – Government
LCAL — Loans/Claims/Advances – Lease
LCALT — Loans/Claims/Advances – Long-Term (Banks)
LCAM — Loans/Claims/Advances – Mortgage
LCAO — Loans/Claims/Advances – Other
LCAST — Loans/Claims/Advances – Short-Term – Banks
LCAT — Loans/Claims/Advances – Total
LCO — Current Liabilities Other Total
LCOX — Current Liabilities Other Sundry
LCOXAR — Current Liabilities – Other – Total As Reported
LCOXDR — Current Liabilities – Other – Excluding Deferred Revenue
LCT — Current Liabilities – Total
LCUACU — Loans/Claims/Advances – Customer – Total
LI — Leasing Income
LIF — Life Insurance in Force
LIFR — LIFO Reserve
LIFRP — LIFO Reserve – Prior
LLOML — LDC Loans Outstanding – Medium and Long-Term
LLOO — LDC Loans Outstanding – Other
LLOT — LDC Loans Outstanding – Total
LLRCI — Loan Loss Recoveries – Credited to Income
LLRCR — Loan Loss Recoveries – Credited to Reserves
LLWOCI — Loan Loss Written Off – Charged to Income
LLWOCR — Loan Loss Written Off – Charged to Reserves
LNO
LO
LOC
LOL2
LOXDR
LQPL1
LRV
LS
LSE
LST
LT
LTCM
LUL3
MIB
MIBN
MIBT
MII
MKVALT
MRC1
MRC2
MRC3
MRC4
MRC5
MRCT
MRCTA
MSA
MSVRV
MTL
NAICS
NAICSH
NAT
NCO
NFSR
NI
NIADJ
NIECI
NIINT
NIINTPFC
NIINTPFP
NIIT
NIM
NIO
NIPFC
NIPFP
NIT
NITS
NOPI
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CHAR
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LNO — Liabilities Netting & Other Adjustments
LO — Liabilities – Other – Total
LOC — Current ISO Country Code – Headquarters
LOL2 — Liabilities Level2 (Observable)
LOXDR — Liabilities – Other – Excluding Deferred Revenue
LQPL1 — Liabilities Level1 (Quoted Prices)
LRV — Legal Reserves
LS — Liabilities – Other – Sundry
LSE — Liabilities and Stockholders Equity – Total
LST — Life Insurance Surrenders and Terminations
LT — Liabilities – Total
LTCM — Long Term Contract Method
LUL3 — Liabilities Level3 (Unobservable)
MIB — Minority Interest (Balance Sheet)
MIBN — Noncontrolling Interests – Nonredeemable – Balance Sheet
MIBT — Noncontrolling Interests – Total – Balance Sheet
MII — Minority Interest (Income Account)
MKVALT — Market Value – Total – Fiscal
MRC1 — Rental Commitments Minimum 1st Year
MRC2 — Rental Commitments Minimum 2nd Year
MRC3 — Rental Commitments Minimum 3rd Year
MRC4 — Rental Commitments Minimum 4th Year
MRC5 — Rental Commitments Minimum 5th Year
MRCT — Rental Commitments Minimum 5 Year Total
MRCTA — Thereafter Portion of Leases
MSA — Marketable Securities Adjustment
MSVRV — Mandatory Securities Valuation Reserve (Statutory)
MTL — Loans From Securities Finance Companies for Margin Transactio
NAICS — North American Industry Classification Code
NAICSH — North America Industrial Classification System – Historical
NAT — Nonadmitted Assets – Total (Statutory)
NCO — Net Charge-Offs
NFSR — Non-Financial Services Revenue
NI — Net Income (Loss)
NIADJ — Net Income Adjusted for Common/Ordinary Stock (Capital) Equ
NIECI — Net Income Effect Capitalized Interest
NIINT — Net Interest Income
NIINTPFC — Pro Forma Net Interest Income – Current
NIINTPFP — Pro Forma Net Interest Income – Prior
NIIT — Net Interest Income (Tax Equivalent)
NIM — Net Interest Margin
NIO — Net Items – Other
NIPFC — Pro Forma Net Income – Current
NIPFP — Pro Forma Net Income – Prior
NIT — Net Item – Total
NITS — Net Income – Total (Statutory)
NOPI — Nonoperating Income (Expense)
NOPIO
NP
NPANL
NPAORE
NPARL
NPAT
NRTXT
NRTXTD
NRTXTEPS
OANCF
OB
OGM
OIADP
OIBDP
OPEPS
OPILI
OPINCAR
OPINI
OPIOI
OPIRI
OPITI
OPREPSX
OPTCA
OPTDR
OPTEX
OPTEXD
OPTFVGR
OPTGR
OPTLIFE
OPTOSBY
OPTOSEY
OPTPRCBY
OPTPRCCA
OPTPRCEX
OPTPRCEY
OPTPRCGR
OPTPRCWA
OPTRFR
OPTVOL
PALR
PANLR
PATR
PCL
PCLR
PCNLR
PCTR
PDATE
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NOPIO — Nonoperating Income (Expense) Other
NP — Notes Payable Short-Term Borrowings
NPANL — Nonperforming Assets – Nonaccrual Loans
NPAORE — Nonperforming Assets – Other Real Estate Owned
NPARL — Nonperforming Assets – Restructured Loans
NPAT — Nonperforming Assets – Total
NRTXT — Nonrecurring Income Taxes After-tax
NRTXTD — Nonrecurring Income Tax Diluted EPS Effect
NRTXTEPS — Nonrecurring Income Tax Basic EPS Effect
OANCF — Operating Activities Net Cash Flow
OB — Order Backlog
OGM — OIL & GAS METHOD
OIADP — Operating Income After Depreciation
OIBDP — Operating Income Before Depreciation
OPEPS — Earnings Per Share from Operations
OPILI — Operating Income – Life
OPINCAR — Operating Income – As Reported
OPINI — Operating Income – Non-Life
OPIOI — Operating Income – Other
OPIRI — Operating Income – Reinsurance
OPITI — Operating Income – Total
OPREPSX — Earnings Per Share Diluted from Operations
OPTCA — Options – Cancelled (-)
OPTDR — Dividend Rate – Assumption (%)
OPTEX — Options Exercisable (000)
OPTEXD — Options – Exercised (-)
OPTFVGR — Options – Fair Value of Options Granted
OPTGR — Options – Granted
OPTLIFE — Life of Options – Assumption (## yrs)
OPTOSBY — Options Outstanding – Beg of Year
OPTOSEY — Options Outstanding – End of Year
OPTPRCBY — Options Outstanding Beg of Year – Price
OPTPRCCA — Options Cancelled – Price
OPTPRCEX — Options Exercised – Price
OPTPRCEY — Options Outstanding End of Year – Price
OPTPRCGR — Options Granted – Price
OPTPRCWA — Options Exercisable – Weighted Avg Price
OPTRFR — Risk Free Rate – Assumption (%)
OPTVOL — Volatility – Assumption (%)
PALR — Premiums Assumed – Life
PANLR — Premiums Assumed – Nonlife
PATR — Premiums Assumed – Total
PCL — Provision – Credit Losses (Income Account)
PCLR — Premiums Ceded – Life
PCNLR — Premiums Ceded – Nonlife
PCTR — Premiums Ceded – Total
PDATE — Preliminary Date
PDDUR
PDVC
PHONE
PI
PIDOM
PIFO
PLL
PLTBL
PNCA
PNCAD
PNCAEPS
PNCIA
PNCID
PNCIEPS
PNCIP
PNCWIA
PNCWID
PNCWIEPS
PNCWIP
PNLBL
PNLI
PNRSHO
POBL
PPCBL
PPEGT
PPENB
PPENC
PPENLI
PPENLS
PPENME
PPENNR
PPENO
PPENT
PPEVBB
PPEVEB
PPEVO
PPEVR
PPPABL
PPPHBL
PPPOBL
PPPTBL
PRC
PRCA
PRCAD
PRCAEPS
PRCC_C
PRCC_F
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CHAR
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PDDUR — Period Duration
PDVC — Cash Dividends on Preferred/Preference Stock (Cash Flow)
PHONE — Phone Number
PI — Pretax Income
PIDOM — Pretax Income Domestic
PIFO — Pretax Income Foreign
PLL — Provision for Loan/Asset Losses
PLTBL — Premiums – Life – Total (Business Line)
PNCA — Core Pension Adjustment
PNCAD — Core Pension Adjustment Diluted EPS Effect
PNCAEPS — Core Pension Adjustment Basic EPS Effect
PNCIA — Core Pension Interest Adjustment After-tax
PNCID — Core Pension Interest Adjustment Diluted EPS Effect
PNCIEPS — Core Pension Interest Adjustment Basic EPS Effect
PNCIP — Core Pension Interest Adjustment Pretax
PNCWIA — Core Pension w/o Interest Adjustment After-tax
PNCWID — Core Pension w/o Interest Adjustment Diluted EPS Effect
PNCWIEPS — Core Pension w/o Interest Adjustment Basic EPS Effect
PNCWIP — Core Pension w/o Interest Adjustment Pretax
PNLBL — Premiums – Nonlife – Total (Business Line)
PNLI — Premiums Written – Non-Life
PNRSHO — Nonred Pfd Shares Outs (000)
POBL — Premiums – Other (Business Line)
PPCBL — Personal Property and Casualty Claims (Business Line)
PPEGT — Property, Plant and Equipment – Total (Gross)
PPENB — Property, Plant, and Equipment Buildings (Net)
PPENC — Property, Plant, and Equipment Construction in Progress (Net)
PPENLI — Property, Plant, and Equipment Land and Improvements (Net
PPENLS — Property, Plant, and Equipment Leases (Net)
PPENME — Property, Plant, and Equipment Machinery and Equipment (
PPENNR — Property, Plant, and Equipment Natural Resources (Net)
PPENO — Property, Plant, and Equipment Other (Net)
PPENT — Property, Plant and Equipment – Total (Net)
PPEVBB — Property, Plant and Equipment Beginning Balance (Schedule
PPEVEB — Property, Plant, and Equipment Ending Balance (Schedule V)
PPEVO — Property, Plant, and Equipment Other Changes (Schedule V)
PPEVR — Property, Plant and Equipment Retirements (Schedule V)
PPPABL — Personal Property and Casualty Premiums – Automobile (Bus
PPPHBL — Personal Property and Casualty Premiums – Homeowners (Bu
PPPOBL — Personal Property and Casualty Premiums – Other (Business L
PPPTBL — Personal Property & Casualty Premiums – Total (Business Line
PRC — Participation Rights Certificates
PRCA — Core Post Retirement Adjustment
PRCAD — Core Post Retirement Adjustment Diluted EPS Effect
PRCAEPS — Core Post Retirement Adjustment Basic EPS Effect
PRCC_C — Price Close – Annual – Calendar
PRCC_F — Price Close – Annual – Fiscal
PRCH_C
PRCH_F
PRCL_C
PRCL_F
PREBL
PRI
PRICAN
PRIROW
PRIUSA
PRODV
PRSHO
PRSTKC
PRSTKCC
PRSTKPC
PRVT
PSTK
PSTKC
PSTKL
PSTKN
PSTKR
PSTKRV
PTBL
PTRAN
PVCL
PVO
PVON
PVPL
PVT
PWOI
RADP
RAGR
RANK
RARI
RATI
RCA
RCD
RCEPS
RCL
RCP
RDIP
RDIPA
RDIPD
RDIPEPS
RDP
RE
REA
REAJO
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CHAR
CHAR
CHAR
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PRCH_C — Price High – Annual – Calendar
PRCH_F — Price High – Annual – Fiscal
PRCL_C — Price Low – Annual – Calendar
PRCL_F — Price Low – Annual – Fiscal
PREBL — Premiums – Reinsurance (Business Line)
PRI — Premiums Written – Reinsurance
PRICAN — Current Primary Issue Tag – Canada
PRIROW — Primary Issue Tag – Rest of World
PRIUSA — Current Primary Issue Tag – US
PRODV — Proposed Dividends
PRSHO — Redeem Pfd Shares Outs (000)
PRSTKC — Purchase of Common and Preferred Stock
PRSTKCC — Purchase of Common Stock (Cash Flow)
PRSTKPC — Purchase of Preferred/Preference Stock (Cash Flow)
PRVT — Policy Reserves – Total (Statutory)
PSTK — Preferred/Preference Stock (Capital) – Total
PSTKC — Preferred Stock Convertible
PSTKL — Preferred Stock Liquidating Value
PSTKN — Preferred/Preference Stock – Nonredeemable
PSTKR — Preferred/Preference Stock – Redeemable
PSTKRV — Preferred Stock Redemption Value
PTBL — Premiums – Total (Business Line)
PTRAN — Principal Transactions
PVCL — Provision – Credit Losses (Balance Sheet)
PVO — Provision – Other
PVON — Provisions – Other (Net)
PVPL — Provision – Pension Liabilities
PVT — Provisions – Total
PWOI — Premiums Written – Other
RADP — Reinsurance Assets – Deposits and Other (Insurance)
RAGR — Resale Agreements
RANK — Rank – Auditor
RARI — Reinsurance Assets – Receivable/Debtors (Insurance)
RATI — Reinsurance Assets – Total (Insurance)
RCA — Restructuring Costs After-tax
RCD — Restructuring Costs Diluted EPS Effect
RCEPS — Restructuring Costs Basic EPS Effect
RCL — Reserves for Credit Losses (Assets)
RCP — Restructuring Costs Pretax
RDIP — In Process R&D Expense
RDIPA — In Process R&D Expense After-tax
RDIPD — In Process R&D Expense Diluted EPS Effect
RDIPEPS — In Process R&D Expense Basic EPS Effect
RDP — Regulatory Deposits
RE — Retained Earnings
REA — Retained Earnings Restatement
REAJO — Retained Earnings Other Adjustments
RECCH
RECCO
RECD
RECT
RECTA
RECTR
RECUB
RET
REUNA
REUNR
REVT
RIS
RLL
RLO
RLP
RLRI
RLT
RMUM
RPAG
RRA
RRD
RREPS
RRP
RSTCHE
RSTCHELT
RVBCI
RVBPI
RVBTI
RVDO
RVDT
RVEQT
RVLRV
RVNO
RVNT
RVRI
RVSI
RVTI
RVTXR
RVUPI
RVUTX
SAA
SAL
SALE
SALEPFC
SALEPFP
SBDC
SC
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
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NUM
NUM
NUM
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NUM
RECCH — Accounts Receivable Decrease (Increase)
RECCO — Receivables – Current – Other
RECD — Receivables – Estimated Doubtful
RECT — Receivables Total
RECTA — Retained Earnings Cumulative Translation Adjustment
RECTR — Receivables – Trade
RECUB — Unbilled Receivables
RET — Total RE Property
REUNA — Retained Earnings Unadjusted
REUNR — Retained Earnings Unrestricted
REVT — Revenue – Total
RIS — Revenue/Income – Sundry
RLL — Reserve for Loan/Asset Losses
RLO — Reinsurance Liabilities – Other
RLP — Reinsurance Liabilities – Payables/Creditors
RLRI — Reinsurers’ Liability for Reserves (Insurance)
RLT — Reinsurance Liabilities – Total
RMUM — Auditors’ Remuneraton
RPAG — Repurchase Agreements
RRA — Reversal Restructruring/Acquisition Aftertax
RRD — Reversal Restructuring/Acq Diluted EPS Effect
RREPS — Reversal Restructuring/Acq Basic EPS Effect
RRP — Reversal Restructruring/Acquisition Pretax
RSTCHE — Restricted Cash & Investments – Current
RSTCHELT — Long-Term Restricted Cash & Investments
RVBCI — Reserves for Benefits – Life – Claims (Insurance)
RVBPI — Reserves for Benefits – Life – Policy (Insurance)
RVBTI — Reserves for Benefits – Life – Total (Insurance)
RVDO — Reserves – Distributable – Other
RVDT — Reserves – Distributable – Total
RVEQT — Equity Reserves – Total
RVLRV — Revaluation Reserve
RVNO — Reserves – Nondistributable – Other
RVNT — Reserves – Nondistributable – Total
RVRI — Reserves – Reinsurance (Insurance)
RVSI — Reserves – Sundry (Insurance)
RVTI — Reserves – Total
RVTXR — Reserves – Tax-Regulated
RVUPI — Reserves for Unearned Premiums (Insurance)
RVUTX — Reserves – Untaxed
SAA — Separate Account Assets
SAL — Separate Account Liabilities
SALE — Sales/Turnover (Net)
SALEPFC — Pro Forma Net Sales – Current Year
SALEPFP — Pro Forma Net Sales – Prior Year
SBDC — Securities Borrowed and Deposited by Customers
SC — Securities In Custody
SCF
SCO
SCSTKC
SECU
SEQ
SEQO
SETA
SETD
SETEPS
SETP
SIC
SICH
SIV
SPCE
SPCED
SPCEEPS
SPCINDCD
SPCSECCD
SPCSRC
SPI
SPID
SPIEPS
SPIOA
SPIOP
SPPE
SPPIV
SPSTKC
SRC
SRET
SRT
SSNP
SSTK
STALT
STATE
STBO
STIO
STKCO
STKCPA
STKO
TDC
TDSCD
TDSCE
TDSG
TDSLG
TDSMM
TDSNG
TDSO
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NUM
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CHAR
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CHAR
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NUM
SCF — Cash Flow Format
SCO — Share Capital – Other
SCSTKC — Sale of Common Stock (Cash Flow)
SECU — Securities Gains (Losses) – Unrealized
SEQ — Stockholders’ Equity – Total
SEQO — Other Stockholders Equity Adjustments
SETA — Settlement (Litigation/Insurance) After-tax
SETD — Settlement (Litigation/Insurance) Diluted EPS Effect
SETEPS — Settlement (Litigation/Insurance) Basic EPS Effect
SETP — Settlement (Litigation/Insurance) Pretax
SIC — Standard Industry Classification Code
SICH — Standard Industrial Classification – Historical
SIV — Sale of Investments
SPCE — S&P Core Earnings
SPCED — S&P Core Earnings EPS Diluted
SPCEEPS — S&P Core Earnings EPS Basic
SPCINDCD — S&P Industry Sector Code
SPCSECCD — S&P Economic Sector Code
SPCSRC — S&P Quality Ranking – Current
SPI — Special Items
SPID — Other Special Items Diluted EPS Effect
SPIEPS — Other Special Items Basic EPS Effect
SPIOA — Other Special Items After-tax
SPIOP — Other Special Items Pretax
SPPE — Sale of Property
SPPIV — Sale of Property, Plant and Equipment and Investments Gain (L
SPSTKC — Sale of Preferred/Preference Stock (Cash Flow)
SRC — Source Document
SRET — Gain/Loss on Sale of Property
SRT — Surplus – Total (Statutory)
SSNP — Securities Sold Not Yet Purchased
SSTK — Sale of Common and Preferred Stock
STALT — Status Alert
STATE — State/Province
STBO — Short-Term Borrowings – Other
STIO — Short-Term Investments – Other
STKCO — Stock Compensation Expense
STKCPA — After-tax stock compensation
STKO — Stock Ownership Code
TDC — Deferred Income Taxes – Net (Cash Flow)
TDSCD — Trading/Dealing Account Securities – Corporate Debt
TDSCE — Trading/Dealing Account Securities – Corporate Equity
TDSG — Trading/Dealing Securities – Gain (Loss)
TDSLG — Trading/Dealing Account Securities – Local Governments
TDSMM — Trading/Dealing Account Securities – Money Market
TDSNG — Trading/Dealing Account Securities – National Governments
TDSO — Trading/Dealing Account Securities – Other
TDSS
TDST
TEQ
TF
TFVA
TFVCE
TFVL
TIC
TIE
TII
TLCF
TRANSA
TSA
TSAFC
TSO
TSTK
TSTKC
TSTKME
TSTKN
TSTKP
TXACH
TXBCO
TXBCOF
TXC
TXDB
TXDBA
TXDBCA
TXDBCL
TXDC
TXDFED
TXDFO
TXDI
TXDITC
TXDS
TXEQA
TXEQII
TXFED
TXFO
TXNDB
TXNDBA
TXNDBL
TXNDBR
TXO
TXP
TXPD
TXR
TXS
NUM
NUM
NUM
NUM
NUM
NUM
NUM
CHAR
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
TDSS — Trading/Dealing Account Securities – Sundry
TDST — Trading/Dealing Account Securities – Total
TEQ — Stockholders Equity – Total
TF — Trust Fees
TFVA — Total Fair Value Assets
TFVCE — Total Fair Value Changes including Earnings
TFVL — Total Fair Value Liabilities
Ticker Symbol
TIE — Interest Expense Total (Financial Services)
TII — Interest Income Total (Financial Services)
TLCF — Tax Loss Carry Forward
TRANSA — Cumulative Translation Adjustment
TSA — Treasury Stock (Assets)
TSAFC — Total Sources/Applications of Funds (Cash Flow)
TSO — Treasury Stock – Other Share Capital
TSTK — Treasury Stock – Total (All Capital)
TSTKC — Treasury Stock – Common
TSTKME — Treasury Stock Book Value Memo Entry
TSTKN — Treasury Stock Number of Common Shares
TSTKP — Treasury Stock – Preferrred
TXACH — Income Taxes Accrued Increase/(Decrease)
TXBCO — Excess Tax Benefit Stock Options – Cash Flow Operating
TXBCOF — Excess Tax Benefit of Stock Options – Cash Flow Financing
TXC — Income Taxes – Current
TXDB — Deferred Taxes (Balance Sheet)
TXDBA — Deferred Tax Asset – Long Term
TXDBCA — Deferred Tax Asset – Current
TXDBCL — Deferred Tax Liability – Current
TXDC — Deferred Taxes (Cash Flow)
TXDFED — Deferred Taxes-Federal
TXDFO — Deferred Taxes-Foreign
TXDI — Income Taxes – Deferred
TXDITC — Deferred Taxes and Investment Tax Credit
TXDS — Deferred Taxes-State
TXEQA — Tax – Equivalent Adjustment
TXEQII — Tax – Equivalent Interest Income (Gross)
TXFED — Income Taxes Federal
TXFO — Income Taxes – Foreign
TXNDB — Net Deferred Tax Asset (Liab) – Total
TXNDBA — Net Deferred Tax Asset
TXNDBL — Net Deferred Tax Liability
TXNDBR — Deferred Tax Residual
TXO — Income Taxes – Other
TXP — Income Taxes Payable
TXPD — Income Taxes Paid
TXR — Income Tax Refund
TXS — Income Taxes State
TXT
TXTUBADJUST
TXTUBBEGIN
TXTUBEND
TXTUBMAX
TXTUBMIN
TXTUBPOSDEC
TXTUBPOSINC
TXTUBPOSPDEC
TXTUBPOSPINC
TXTUBSETTLE
TXTUBSOFLIMIT
TXTUBTXTR
TXTUBXINTBS
TXTUBXINTIS
TXVA
TXW
UAOLOCH
UAOX
UAPT
UCAPS
UCCONS
UCEQ
UCUSTAD
UDCOPRES
UDD
UDFCC
UDMB
UDOLT
UDPCO
UDPFA
UDPL
UDVP
UFRETSD
UGI
UI
UINVT
ULCM
ULCO
UNIAMI
UNL
UNNP
UNNPL
UNOPINC
UNWCC
UOIS
UOPI
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
CHAR
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
TXT — Income Taxes – Total
TXTUBADJUST — Other Unrecog Tax Benefit Adj.
TXTUBBEGIN — Unrecog. Tax Benefits – Beg of Year
TXTUBEND — Unrecog. Tax Benefits – End of Year
TXTUBMAX — Chg. In Unrecog. Tax Benefits – Max
TXTUBMIN — Chg. In Unrecog. Tax Benefits – Min
TXTUBPOSDEC — Decrease- Current Tax Positions
TXTUBPOSINC — Increase- Current Tax Positions
TXTUBPOSPDEC — Decrease- Prior Tax Positions
TXTUBPOSPINC — Increase- Prior Tax Positions
TXTUBSETTLE — Settlements with Tax Authorities
TXTUBSOFLIMIT — Lapse of Statute of Limitations
TXTUBTXTR — Impact on Effective Tax Rate
TXTUBXINTBS — Interest & Penalties Accrued – B/S
TXTUBXINTIS — Interest & Penalties Reconized – I/S
TXVA — Value Added Taxes
TXW — Excise Taxes
UAOLOCH — Other Assets and Liabilities – Net Change (Statement of Cas
UAOX — Other Assets – Utility
UAPT — Accounts Payable – Utility
UCAPS — Paid in Capital – Other
UCCONS — Contributions in Aid of Construction
UCEQ — Common Equity Total – Utility
UCUSTAD — Customer Advances for Construction
UDCOPRES — Deferred Credits and Operating Reserves – Other
UDD — Debt (Debentures)
UDFCC — Deferred Fuel – Increase (Decrease) (Statement of Cash Flows
UDMB — Debt (Mortgage Bonds) – Utility
UDOLT — Debt (Other Long-Term) – Utility
UDPCO — Debt (Pollution Control Obligations) – Utility
UDPFA — Depreciation of Fixed Assets
UDPL — Utility – Liberalized Depreciation Code
UDVP — Preferred Dividend Requirements
UFRETSD — Funds for Retirement of Securities and Short-Term Debt (Ca
UGI — Gross Income (Income Before Interest Charges)
UI — Unearned Income
UINVT — Inventories – Utility
ULCM — Current Liabilities – Miscellaneous
ULCO — Current Liabilities – Other – Utility
UNIAMI — Net Income before Extraordinary Items and after Minority In
UNL — Unappropriated Net Loss
UNNP — Unappropriated Net Profit (Stockholders’ Equity)
UNNPL — Unappropriated Net Profit
UNOPINC — Nonoperating Income (Net) – Other
UNWCC — Working Capital (Use) – Increase (Decrease) (Cash Flow)
UOIS — Other Internal Sources – Net (Cash Flow)
UOPI — Operating Income – Total – Utility
UOPRES
UPD
UPDVP
UPMCSTK
UPMPF
UPMPFS
UPMSUBP
UPSTK
UPSTKC
UPSTKSF
URECT
URECTR
UREVUB
USPI
USTDNC
USUBDVP
USUBPSTK
UTFDOC
UTFOSC
UTME
UTXFED
UWKCAPC
UXINST
UXINTD
VPAC
VPO
WCAP
WCAPC
WCAPCH
WDA
WDD
WDEPS
WDP
WEBURL
XACC
XAD
XAGO
XAGT
XCOM
XCOMI
XDEPL
XDP
XDVRE
XEQO
XI
XIDO
XIDOC
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
CHAR
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
UOPRES — Operating Reserves
UPD — Update Code
UPDVP — Preference Dividend Requirements*
UPMCSTK — Premium on Common Stock*
UPMPF — Premium on Preferred Stock*
UPMPFS — Premium on Preference Stock*
UPMSUBP — Premium on Subsidiary Preferred Stock*
UPSTK — Preferred Stock at Carrying Value
UPSTKC — Preference Stock at Carrying Value*
UPSTKSF — Preferred/Preference Stock Sinking Fund Requirement
URECT — Receivables (Net)
URECTR — Accounts Receivable – Trade – Utility
UREVUB — Accrued Unbilled Revenues (Balance Sheet)
USPI — Special Items
USTDNC — Short-Term Debt – Decrease (Increase) (Cash Flow)
USUBDVP — Subsidiary Preferred Dividends
USUBPSTK — Subsidiary Preferred Stock at Carrying Value
UTFDOC — Total Funds From Operations (Cash Flow)
UTFOSC — Total Funds from Outside Sources (Cash Flow)
UTME — Maintenance Expense – Total
UTXFED — Current Taxes – Federal (Operating)
UWKCAPC — Working Capital (Source) – Decrease (Increase) (Cash Flow
UXINST — Interest On Short-Term Debt – Utility
UXINTD — Interest on Long-Term Debt*
VPAC — Investments – Permanent – Associated Companies
VPO — Investments – Permanent – Other
WCAP — Working Capital (Balance Sheet)
WCAPC — Working Capital Change Other Increase/(Decrease)
WCAPCH — Working Capital Change Total
WDA — Writedowns After-tax
WDD — Writedowns Diluted EPS Effect
WDEPS — Writedowns Basic EPS Effect
WDP — Writedowns Pretax
WEBURL — Web URL
XACC — Accrued Expenses
XAD — Advertising Expense
XAGO — Administrative and General Expense – Other
XAGT — Administrative and General Expense – Total
XCOM — Communications Expense
XCOMI — Commissions Expense (Insurance)
XDEPL — Depletion Expense (Schedule VI)
XDP — Depreciation Expense (Schedule VI)
XDVRE — Expense – Development (Real Estate)
XEQO — Equipment and Occupancy Expense
XI — Extraordinary Items
XIDO — Extraordinary Items and Discontinued Operations
XIDOC — Extraordinary Items and Discontinued Operations (Cash Flow)
XINDB
XINDC
XINS
XINST
XINT
XINTD
XINTOPT
XIVI
XIVRE
XLR
XNBI
XNF
XNINS
XNITB
XOBD
XOI
XOPR
XOPRAR
XOPTD
XOPTEPS
XORE
XPP
XPR
XRD
XRDP
XRENT
XS
XSGA
XSTF
XSTFO
XSTFWS
XT
XUW
XUWLI
XUWNLI
XUWOI
XUWREI
XUWTI
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
NUM
XINDB — Interest Expense – Deposits – Banks
XINDC — Interest Expense – Deposits – Customer
XINS — Interest Expense – Sundry
XINST — Interest Expense – Short-Term Borrowings
XINT — Interest and Related Expense – Total
XINTD — Interest Expense – Long-Term Debt
XINTOPT — Implied Option Expense
XIVI — Investment Expense (Insurance)
XIVRE — Expense – Investment (Real Estate)
XLR — Staff Expense – Total
XNBI — Other Insurance Expense
XNF — Non-Financial Services Expense
XNINS — Other Expense – Noninsurance
XNITB — Expense – Noninterest – Total (Bank)
XOBD — Expense – Other (Broker/Dealer)
XOI — Expenses – Other (Insurance)
XOPR — Operating Expenses Total
XOPRAR — Operatings Expenses – As Reported
XOPTD — Implied Option EPS Diluted
XOPTEPS — Implied Option EPS Basic
XORE — Expense – Other (Real Estate)
XPP — Prepaid Expenses
XPR — Pension and Retirement Expense
XRD — Research and Development Expense
XRDP — Research & Development – Prior
XRENT — Rental Expense
XS — Expense – Sundry
XSGA — Selling, General and Administrative Expense
XSTF — Staff Expense (Income Account)
XSTFO — Staff Expense – Other
XSTFWS — Staff Expense – Wages and Salaries
XT — Expense – Total
XUW — Other Underwriting Expenses – Insurance
XUWLI — Underwriting Expense – Life
XUWNLI — Underwriting Expense – Non-Life
XUWOI — Underwriting Expense – Other
XUWREI — Underwriting Expense – Reinsurance
XUWTI — Underwriting Expense – Total
onstruction (Investing) (Cash Flow)
Dealers, and Clearing Organizations
, Dealers, and Clearing Organizations
djusted for Common Stock Equivalents
miums – Automobile (Business Line)
miums – Homeowners (Business Line)
Change (Statement of Cash Flows)
Note: all the dolloar values in the Audit Analytics dataset are actual dollar values.
Variable Name
MATCHFY_SUM_AUDFEES
MATCHFY_SUM_TAXFEES
NOTEFF_ACC_REAS_KEYS
NOTEFF_ACC_REAS_PHR
NOTEFF_FINFRAUD_KEYS
NOTEFF_FINFRAUD_PHR
NOTEFF_OTHER_REAS_KEYS
NOTEFF_OTHER_REAS_PHR
RES_BEGIN_DATE
RES_END_DATE
Going_Concern
Big_R
b4
res
ICW
es in the Audit Analytics dataset are actual dollar values.
Variable Description
Audit fees
Auditor-provided tax fees
Particular accounting rule application failure keys
Description of accounting Rule (GAAP/FASB) failures identified in assessment listed.
Particular accounting fraud, irregularity or misrepresentation issues keys in assessment of internal controls
Description of particular accounting fraud, irregularity or misrepresentation issues noted in assessment of internal
controls
Other material weakness keys identified in assessment of internal controls
Description of other material weaknesses identified in assessment listed.
Period beginning date for which the registrant is restating.
Period ending date for which the registrant is restating.
Equals 1 if the company received an going concern opinion that year.
Equals 1 if the restatement was disclosed in 8-K form.
Equals 1 if the company’s auditor is a Big 4 auditor (i.e., PwC, E&Y, Deloitte, or KPMG).
Equals 1 if the company’s financial statement contains material misstatement that year.
Equals 1 if the company has material internal control weakness(es) that year.
Data Analyses in Auditing
Types of Analyses
• Cross-sectional analyses: analyzing data from a population, or a
representative subset, at a specific point in time.
• Time-series analyses: analyzing a sequence of data points collected
over an interval of time.
• Cross-sectional analyses + Time-series analyses
Types of Analyses
• Regression analyses: estimating the relationship between a dependent
variable and one or more independent variables.
• Example of regression analyses:
• Step 1: Consider the possible factors that might affect Total Revenue.
• Step 2: Use the historical data to build a model to predict current year’s Total
Revenue.
• Step 3: Compare the predicted Total Revenue and the actual Total Revenue.
Types of Control Groups
• Industry average
• Rival companies
• The auditee’s past information
• The auditee’s goals
• Red flag: just meet or beat the goal; just above 0 (e.g., earnings per share; net
income).
Data Analyses Group Project
The accounting job market increasingly demands that accountants draw inferences from complex data.
The purpose of this project is to help students become comfortable analyzing relatively large data sets.
Your responses will include relevant tables and narratives addressing the points below. There are three
main parts of the project:
Part 1: The Audit Market (34pts)
1. Tabulate Big4 and Non-Big4 audit market shares by calendar year. There are multiple ways to
measure market share. You should use at least two ways, but feel free to use more than two
measures. One common measure is based on the total audit fees paid to the auditors for the year.
Another common measure is the percentage of clients that have hired a Big4 auditor. (8pts)
2. Compare Big4 and Non-Big4 audit client characteristics (include at least two client
characteristics). There are many client characteristics, but common ones include client size, the
percentage of clients having internal control weaknesses, and the percentage of clients receiving
going concern audit opinions. (10pts)
3. Write-up: What are the differences between Big4 auditors and Non-Big4 auditors based on the
answers of the first two questions? Please include at least two differences. What is the benefit or
cost of this audit market structure? (16pts)
Tip 1: for the differences between Big 4 auditors and Non-Big 4 auditors, you can include
different types of differences, including market share differences, the difference in client
characteristics, how their market share differences or client characteristics differences change
over time etc.
Tip 2: audit market is an oligopoly with the four biggest audit firms dominating the market.
Part 2: Accounting Misstatements (29pts)
1. Compare the misstatement rate between Big4 auditors and Non-Big 4 auditors. (8pts)
2. Compare the misstatement rate between companies with material internal control weakness(es)
and companies with no material internal control weakness. (8pts)
3. Write-up: Describe the relation between material internal control weaknesses and misstatements.
(3pts) Why is there such a relation between material internal control weaknesses and
misstatements? (10pts)
Tip 3: the relation could be positively related, negatively related, or not related.
Tip 4: definition of internal control: internal control is a process, effected by an entity’s board of
directors, management and other personnel, designed to provide reasonable assurance regarding
the achievement of objectives in the following three categories: reliability of financial reporting,
effectiveness and efficiency of operations, and compliance with applicable laws and regulations.
(in this auditing class and in this data analysis project, we only include the internal control
weaknesses related to the reliability of financial reporting).
Part 3: Internal Control Weakness (12pts)
1. Briefly discuss how the following internal control weaknesses could cause misstatements in
financial statements:
• Ineffective, nonexistent, or understaffed audit committee
• Segregations of duties
• Insufficient or nonexistent internal audit function
Deliverable: A word document with the output and write-up. Grading will be based on the quality of the
output (i.e., is it functional, does it look good, and is it correct?) and the quality of the write-up (i.e., are
the grammar and style good and are the inferences reasonable?).
AUDITOR_NAME
GOING_CONCERN
AUDITOR_CITY
AUDITOR_STATE_NAME
AUDITOR_COUNTRY
FISCAL_YEAR_END_OP
COMPANY_FKEY
MATCHFY_SUM_AUDFEES
MATCHFY_SUM_TAXFEES
KPMG LLP
0 Chicago ILLINOIS USA
31-May-10
1750 1490000
268588
KPMG LLP
0 Chicago ILLINOIS USA
31-May-11
1750 1275000
335536
KPMG LLP
0 Chicago ILLINOIS USA
31-May-12
1750 1745640
298776
KPMG LLP
0 Chicago ILLINOIS USA
31-May-13
1750 1689980
373317
KPMG LLP
0 Chicago ILLINOIS USA
31-May-14
1750 1794370
387109
KPMG LLP
0 Chicago ILLINOIS USA
31-May-15
1750 1914370
332341
KPMG LLP
0 Chicago ILLINOIS USA
31-May-16
1750 1854800
448566
KPMG LLP
0 Chicago ILLINOIS USA
31-May-17
1750 1618460
248477
Deloitte & Touche LLP
0 Chicago ILLINOIS USA
31-Dec-10
1800 18375000
615000
Deloitte & Touche LLP
0 Chicago ILLINOIS USA
31-Dec-11
1800 17472000
737000
Deloitte & Touche LLP
0 Chicago ILLINOIS USA
31-Dec-12
1800 17978000
186000
Deloitte & Touche LLP
0 Chicago ILLINOIS USA
31-Dec-13
1800 15511000
226000
Ernst & Young LLP 0 Chicago ILLINOIS USA
31-Dec-14
1800 12567000 4480920
Ernst & Young LLP 0 Chicago ILLINOIS USA
31-Dec-15
1800 13329000 3005000
Ernst & Young LLP 0 Chicago ILLINOIS USA
31-Dec-16
1800 14545000 2389000
Ernst & Young LLP 0 Chicago ILLINOIS USA
31-Dec-17
1800 26863000 5732000
Deloitte & Touche LLP
0 Atlanta
GEORGIA USA
30-Apr-10
1923
210000
62000
Deloitte & Touche LLP
0 Atlanta
GEORGIA USA
30-Apr-11
1923
220000
62000
Bongiovanni & Associates
1 Cornelius
PA
NORTH CAROLINA
USA
31-Dec-10
1961
26500
0
Bongiovanni & Associates
1 Cornelius
PA
NORTH CAROLINA
USA
31-Dec-11
1961
26500
1500
Bongiovanni & Associates
1 Cornelius
PA
NORTH CAROLINA
USA
31-Dec-12
1961
26500
1500
Bongiovanni & Associates
1 Cornelius
PA
NORTH CAROLINA
USA
31-Dec-13
1961
26500
1500
Bongiovanni & Associates
1 Plantation
PA
FLORIDA USA
31-Dec-14
1961
26500
1500
L&L CPAS PA
1 Cornelius NORTH CAROLINA
USA
31-Dec-15
1961
26500
1500
L&L CPAS PA
1 Cornelius NORTH CAROLINA
USA
31-Dec-16
1961
26500
1500
L&L CPAS PA
1 Cornelius NORTH CAROLINA
USA
31-Dec-17
1961
12500
1500
BDO USA LLP
0 Melville NEW YORK USA
30-Jun-10
2034
886000
64000
BDO USA LLP
0 Melville NEW YORK USA
30-Jun-11
2034
959000
71000
BDO USA LLP
0 Melville NEW YORK USA
30-Jun-12
2034
943000
56000
BDO USA LLP
0 Melville NEW YORK USA
30-Jun-13
2034
981000
172000
BDO USA LLP
0 Melville NEW YORK USA
30-Jun-14
2034 1038000
297000
BDO USA LLP
0 Melville NEW YORK USA
30-Jun-15
2034
957000
101000
BDO USA LLP
0 Melville NEW YORK USA
30-Jun-16
2034 1128000
179000
BDO USA LLP
0 Melville NEW YORK USA
30-Jun-17
2034 1215000
161000
Marcum LLP
0 New HavenCONNECTICUT
USA
31-Dec-10
2098
173000
42000
Marcum LLP
0 New HavenCONNECTICUT
USA
31-Dec-11
2098
174000
32000
Marcum LLP
0 New HavenCONNECTICUT
USA
31-Dec-12
2098
180000
25000
Marcum LLP
0 New HavenCONNECTICUT
USA
31-Dec-13
2098
190000
65000
Marcum LLP
0 New HavenCONNECTICUT
USA
31-Dec-14
2098
214000
67000
Marcum LLP
0 New HavenCONNECTICUT
USA
31-Dec-15
2098
207000
39000
Marcum LLP
0 New HavenCONNECTICUT
USA
31-Dec-16
2098
204000
53000
Marcum LLP
0 New HavenCONNECTICUT
USA
31-Dec-17
2098
354000
30000
Deloitte & Touche LLP
0 Houston TEXAS
USA
31-Dec-10
2178
741268
0
Deloitte & Touche LLP
0 Houston TEXAS
USA
31-Dec-11
2178
610922
51689
Deloitte & Touche LLP
0 Houston TEXAS
USA
31-Dec-12
2178
827934
0
Deloitte & Touche LLP
0 Houston TEXAS
USA
31-Dec-13
2178
889800
0
Deloitte & Touche LLP
0 Houston TEXAS
USA
Deloitte & Touche LLP
0 Houston TEXAS
USA
Deloitte & Touche LLP
0 Houston TEXAS
USA
KPMG LLP
0 Houston TEXAS
USA
BDO USA LLP
0 Miami
FLORIDA USA
BDO USA LLP
0 Miami
FLORIDA USA
BDO USA LLP
0 Miami
FLORIDA USA
BDO USA LLP
0 Miami
FLORIDA USA
BDO USA LLP
0 Miami
FLORIDA USA
Ernst & Young LLP 0 San Jose CALIFORNIAUSA
Ernst & Young LLP 0 San Jose CALIFORNIAUSA
Ernst & Young LLP 0 San Jose CALIFORNIAUSA
Ernst & Young LLP 0 Redwood City
CALIFORNIAUSA
Ernst & Young LLP 0 Redwood City
CALIFORNIAUSA
Ernst & Young LLP 0 Redwood City
CALIFORNIAUSA
Ernst & Young LLP 0 Redwood City
CALIFORNIAUSA
Ernst & Young LLP 0 Redwood City
CALIFORNIAUSA
Deloitte & Touche LLP
0 Las Vegas NEVADA USA
Deloitte & Touche LLP
0 Las Vegas NEVADA USA
Deloitte & Touche LLP
0 Las Vegas NEVADA USA
Deloitte & Touche LLP
0 Las Vegas NEVADA USA
Deloitte & Touche LLP
0 Las Vegas NEVADA USA
Ernst & Young LLP 0 Toronto ONTARIO CANADA
Ernst & Young LLP 0 Toronto ONTARIO CANADA
Ernst & Young LLP 0 Toronto ONTARIO CANADA
Ernst & Young LLP 0 Toronto ONTARIO CANADA
Ernst & Young LLP 0 Toronto ONTARIO CANADA
Ernst & Young LLP 0 Toronto ONTARIO CANADA
Ernst & Young LLP 0 Toronto ONTARIO CANADA
Ernst & Young LLP 0 Toronto ONTARIO CANADA
KPMG LLP
0 PhiladelphiaPENNSYLVANIA
USA
KPMG LLP
0 PhiladelphiaPENNSYLVANIA
USA
KPMG LLP
0 PhiladelphiaPENNSYLVANIA
USA
KPMG LLP
0 PhiladelphiaPENNSYLVANIA
USA
KPMG LLP
0 PhiladelphiaPENNSYLVANIA
USA
KPMG LLP
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USA
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USA
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CALIFORNIAUSA
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KPMG LLP
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LLP
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LLP
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LLP
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LLP
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LLP
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LLP
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LLP
WISCONSINUSA
PricewaterhouseCoopers
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LLP
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31-Dec-12
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31-Dec-17
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31-Dec-13
31-Dec-14
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31-Dec-16
31-Dec-17
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26-Feb-11
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2-Mar-13
1-Mar-14
28-Feb-15
27-Feb-16
4-Mar-17
30-Jan-10
29-Jan-11
28-Jan-12
2-Feb-13
1-Feb-14
31-Jan-15
30-Jan-16
28-Jan-17
31-Oct-10
30-Oct-11
28-Oct-12
27-Oct-13
26-Oct-14
25-Oct-15
30-Oct-16
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USA
BKM Sowan Horan LLP
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USA
BKM Sowan Horan LLP
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USA
BKM Sowan Horan LLP
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NORTH DAKOTA
USA
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31-Dec-13
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31-Dec-16
31-Dec-17
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30-Nov-13
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31-Dec-10
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KPMG LLP
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USA
PMB Helin Donovan LLP
0 Seattle
WASHINGTON
USA
EisnerAmper LLP
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EisnerAmper LLP
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EisnerAmper LLP
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EisnerAmper LLP
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LLP
TEXAS
USA
PricewaterhouseCoopers
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LLP
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PricewaterhouseCoopers
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LLP
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PricewaterhouseCoopers
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LLP
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PricewaterhouseCoopers
0 Houston
LLP
TEXAS
USA
PricewaterhouseCoopers
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LLP
TEXAS
USA
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31-Dec-12
31-Dec-13
31-Dec-14
31-Dec-15
31-Dec-16
31-Dec-17
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30-Sep-12
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31-Dec-11
31-Dec-12
31-Dec-13
31-Dec-14
31-Dec-15
31-Dec-16
31-Dec-17
31-Jan-10
31-Jan-11
31-Jan-12
31-Jan-13
31-Jan-14
31-Jan-15
31-Jan-16
31-Jan-17
31-Dec-10
31-Dec-11
31-Dec-12
31-Dec-13
31-Dec-14
31-Dec-15
31-Dec-16
31-Dec-17
31-Dec-10
31-Dec-11
31-Dec-12
31-Dec-13
31-Dec-14
31-Dec-15
31-Dec-16
31-Dec-17
30-Sep-10
30-Sep-11
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LLP
TEXAS
USA
30-Sep-16
Porter Keadle Moore0LLC
Atlanta
GEORGIA USA
31-Dec-10
Porter Keadle Moore0LLC
Atlanta
GEORGIA USA
31-Dec-11
Deloitte & Touche LLP
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30-Jun-10
Deloitte & Touche LLP
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30-Jun-11
Deloitte & Touche LLP
0 Parsippany NEW JERSEYUSA
30-Jun-12
Deloitte & Touche LLP
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30-Jun-13
Deloitte & Touche LLP
0 Parsippany NEW JERSEYUSA
30-Jun-14
Deloitte & Touche LLP
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30-Jun-15
Deloitte & Touche LLP
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30-Jun-16
Deloitte & Touche LLP
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30-Jun-17
PricewaterhouseCoopers
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AngelesCALIFORNIAUSA
1-Jan-11
PricewaterhouseCoopers
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AngelesCALIFORNIAUSA
31-Dec-11
PricewaterhouseCoopers
0 LosLLP
AngelesCALIFORNIAUSA
29-Dec-12
PricewaterhouseCoopers
0 LosLLP
AngelesCALIFORNIAUSA
28-Dec-13
PricewaterhouseCoopers
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AngelesCALIFORNIAUSA
3-Jan-15
PricewaterhouseCoopers
0 LosLLP
AngelesCALIFORNIAUSA
2-Jan-16
PricewaterhouseCoopers
0 LosLLP
AngelesCALIFORNIAUSA
31-Dec-16
PricewaterhouseCoopers
0 LosLLP
AngelesCALIFORNIAUSA
30-Dec-17
Travis Wolff LLP (Active)
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TEXAS
USA
31-Dec-10
Travis Wolff LLP (Active)
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TEXAS
USA
31-Dec-11
Travis Wolff LLP (Active)
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TEXAS
USA
31-Dec-12
Travis Wolff LLP (Active)
1 Dallas
TEXAS
USA
31-Dec-13
KPMG LLP
0 Phoenix ARIZONA USA
3-Jul-10
KPMG LLP
0 Phoenix ARIZONA USA
2-Jul-11
KPMG LLP
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30-Jun-12
KPMG LLP
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29-Jun-13
KPMG LLP
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28-Jun-14
KPMG LLP
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27-Jun-15
KPMG LLP
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2-Jul-16
KPMG LLP
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1-Jul-17
PricewaterhouseCoopers
0 New
LLPYork NEW YORK USA
31-Dec-10
PricewaterhouseCoopers
0 New
LLPYork NEW YORK USA
31-Dec-11
PricewaterhouseCoopers
0 New
LLPYork NEW YORK USA
31-Dec-12
PricewaterhouseCoopers
0 New
LLPYork NEW YORK USA
31-Dec-13
PricewaterhouseCoopers
0 New
LLPYork NEW YORK USA
31-Dec-14
PricewaterhouseCoopers
0 New
LLPYork NEW YORK USA
31-Dec-15
PricewaterhouseCoopers
0 New
LLPYork NEW YORK USA
31-Dec-16
PricewaterhouseCoopers
0 London
LLP
UNITED KINGDOM
UNITED KINGDOM 31-Dec-17
BDO Seidman LLP 0 Dallas
TEXAS
USA
28-Feb-10
BDO USA LLP
0 Dallas
TEXAS
USA
28-Feb-11
BDO USA LLP
0 Dallas
TEXAS
USA
29-Feb-12
BDO USA LLP
0 Dallas
TEXAS
USA
28-Feb-13
BDO USA LLP
0 Dallas
TEXAS
USA
28-Feb-14
BDO USA LLP
0 Dallas
TEXAS
USA
28-Feb-15
BDO USA LLP
0 Dallas
TEXAS
USA
29-Feb-16
BDO USA LLP
0 Dallas
TEXAS
USA
28-Feb-17
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Ernst & Young LLP 0 Milwaukee WISCONSINUSA
Ernst & Young LLP 0 Milwaukee WISCONSINUSA
Ernst & Young LLP 0 Milwaukee WISCONSINUSA
Ernst & Young LLP 0 Milwaukee WISCONSINUSA
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Mark Bailey & Co Ltd0 Reno
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0 Reno
NEVADA USA
Excelsis Accounting Group
0 Reno
NEVADA USA
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0 Reno
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USA
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USA
Deloitte & Touche LLP
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McGladrey & Pullen LLP
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McGladrey LLP
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McGladrey LLP
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McGladrey LLP
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RSM US LLP
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RSM US LLP
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RSM US LLP
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Ernst & Young LLP 0 IndianapolisINDIANA USA
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Ernst & Young LLP 0 IndianapolisINDIANA USA
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LLP
COLORADOUSA
PricewaterhouseCoopers
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LLP
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LLP
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LLP
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PricewaterhouseCoopers
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LLP
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LLP
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KPMG LLP
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KPMG LLP
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KPMG LLP
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KPMG LLP
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KPMG LLP
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KPMG LLP
0 Short Hills NEW JERSEYUSA
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31-Dec-11
31-Dec-12
31-Dec-13
31-Dec-14
31-Dec-15
31-Dec-16
31-Dec-17
31-Dec-10
31-Dec-11
31-Dec-12
31-Dec-13
31-Dec-14
31-Dec-10
31-Dec-11
31-Dec-12
31-Dec-10
31-Dec-11
31-Dec-12
31-Dec-13
31-Dec-14
31-Dec-15
31-Dec-16
31-Dec-17
31-Dec-10
31-Dec-11
31-Dec-12
31-Dec-13
31-Dec-14
31-Dec-15
31-Dec-16
31-Dec-17
31-Dec-10
31-Dec-11
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