No definition available.

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No authoritative reference available.

No definition available.

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Amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Excludes cash and cash equivalents within disposal group and discontinued operation.

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-Name Accounting Standards Codification

-Glossary Cash

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-Glossary Cash Equivalents

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-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

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-Subparagraph (SX 210.5-02.1)

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Amount of increase (decrease) in cash and cash equivalents. Cash and cash equivalents are the amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Includes effect from exchange rate changes.

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-Publisher FASB

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-Topic 230

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Amount of increase (decrease) from the effect of exchange rate changes on cash and cash equivalent balances held in foreign currencies.

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Amount before tax of foreign currency transaction unrealized gain (loss) recognized in the income statement.

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-Paragraph 1

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-Topic 830

-SubTopic 20

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-Paragraph 1

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The increase (decrease) during the reporting period in the amounts payable to vendors for goods and services received and the amount of obligations and expenses incurred but not paid.

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-Topic 230

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The increase (decrease) during the reporting period in the amount due from borrowers for interest payments.

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The increase (decrease) during the reporting period in the aggregate amount of obligations to be paid to the following types of related parties: a parent company and its subsidiaries; subsidiaries of a common parent; an entity and trust for the benefit of employees, such as pension and profit-sharing trusts that are managed by or under the trusteeship of the entities' management; an entity and its principal owners, management, or member of their immediate families; affiliates; or other parties with the ability to exert significant influence.

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Impairment recognized during the period and allocated to the reportable segment that results from the write-down of indefinite-lived intangible assets after comparing the implied fair value of reporting unit indefinite-lived intangible assets with the carrying amount of that indefinite-lived intangible assets, which are assessed at least annually for impairment.

No definition available.

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Amount of cash inflow (outflow) from financing activities, including discontinued operations. Financing activity cash flows include obtaining resources from owners and providing them with a return on, and a return of, their investment; borrowing money and repaying amounts borrowed, or settling the obligation; and obtaining and paying for other resources obtained from creditors on long-term credit.

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-Topic 230

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-Topic 230

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Amount of cash inflow (outflow) from investing activities, including discontinued operations. Investing activity cash flows include making and collecting loans and acquiring and disposing of debt or equity instruments and property, plant, and equipment and other productive assets.

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Amount of cash inflow (outflow) from operating activities, including discontinued operations. Operating activity cash flows include transactions, adjustments, and changes in value not defined as investing or financing activities.

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The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

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-Name Regulation S-X (SX)

-Number 210

-Section 04

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-Article 9

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-Glossary Other Comprehensive Income

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-Glossary Net Income

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-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257

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-Topic 944

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-Section S99

-Paragraph 1

-Subparagraph (SX 210.7-04.19)

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-Topic 225

-SubTopic 10

-Section S99

-Paragraph 2

-Subparagraph (SX 210.5-03.18)

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-Subparagraph (SX 210.7-04.22)

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-Number 210

-Section 03

-Paragraph 19

-Article 5

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The cash outflow associated with the purchase of all investments (debt, security, other) during the period.

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-Glossary Investing Activities

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The cash inflow from the additional capital contribution to the entity.

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-Glossary Financing Activities

-URI http://asc.fasb.org/extlink&oid=6513228

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-Topic 230

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The cash inflow from a borrowing supported by a written promise to pay an obligation.

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-Glossary Financing Activities

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The cash outflow to settle a bank borrowing during the year.

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-Glossary Financing Activities

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The cash outflow for the payment of a long-term borrowing made from a related party where one party can exercise control or significant influence over another party; including affiliates, owners or officers and their immediate families, pension trusts, and so forth. Alternate caption: Payments for Advances from Affiliates.

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The amount of expense reported during the period resulting from the transaction in which equity securities were issued to pay for goods or nonemployee services.

No definition available.

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