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Represents the increase (decrease) during the reporting period in receivables and obligations owed to the entity that is controlling, under the control of, or within the same control group as the reporting entity by means of direct or indirect ownership.

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The cash outflow due to repaying amounts borrowed by issuing term notes.

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Amount of increase (decrease) in value of liability in contingent consideration arrangement in business combination, including, but not limited to, difference arising upon settlement.

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Amount of cash and cash equivalent, and cash and cash equivalent restricted to withdrawal or usage; attributable to continuing operation. Cash includes, but is not limited to, currency on hand, demand deposit with financial institution, and account with general characteristic of demand deposit. Cash equivalent includes, but is not limited to, short-term, highly liquid investment that is both readily convertible to known amount of cash and so near maturity that it presents insignificant risk of change in value because of change in interest rate.

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Amount of increase (decrease) in cash and cash equivalent, and cash and cash equivalent restricted to withdrawal or usage; including effect from exchange rate change and including, but not limited to, discontinued operation. Cash includes, but is not limited to, currency on hand, demand deposit with financial institution, and account with general characteristic of demand deposit. Cash equivalent includes, but is not limited to, short-term, highly liquid investment that is both readily convertible to known amount of cash and so near maturity that it presents insignificant risk of change in value because of change in interest rate.

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The net realized gain (loss) on investments sold during the period, not including gains (losses) on securities separately or otherwise categorized as trading, available-for-sale, or held-to-maturity, which, for cash flow reporting, is a component of proceeds from investing activities.

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Amount, before refund, of cash paid to foreign, federal, state, and local jurisdictions as income tax.

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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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The increase (decrease) during the reporting period in receivables or payables that result from buying and selling securities for the firm's own account or from acting as an agent or intermediary in the sale of securities.

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Amount of increase (decrease) in operating assets classified as other.

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Amount of cash paid for interest, excluding capitalized interest, classified as operating activity. Includes, but is not limited to, payment to settle zero-coupon bond for accreted interest of debt discount and debt instrument with insignificant coupon interest rate in relation to effective interest rate of borrowing attributable to accreted interest of debt discount.

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Amount of cash inflow (outflow) from financing activity, including, but not limited to, discontinued operation. Financing activity includes, but is not limited to, obtaining resource from owner and providing return on, and return of, their investment; borrowing money and repaying amount borrowed, or settling obligation; and obtaining and paying for other resource obtained from creditor on long-term credit.

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Amount of cash inflow (outflow) from investing activity, including, but not limited to, discontinued operation. Investing activity includes, but is not limited to, making and collecting loan, acquiring and disposing of debt and equity instruments, property, plant, and equipment, and other productive assets.

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No definition available.

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Amount of cash inflow (outflow) from operating activity, including, but not limited to, discontinued operation. Operating activity includes, but is not limited to, transaction, adjustment, and change in value not defined as investing or financing activity.

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Amount of income (expense) included in net income that results in no cash inflow (outflow), classified as other.

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The cash outflow to reacquire common and preferred stock.

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Cash outflow to owners or shareholders, excluding ordinary dividends. Includes special dividends.

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The cash outflow associated with the acquisition of a business, net of the cash acquired from the purchase.

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

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Amount of cash outflow from the acquisition of or improvements to long-lived, physical assets used to produce goods and services and not intended for resale, classified as other.

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Amount of cash outflow to a noncontrolling interest. Includes, but not limited to, reduction of noncontrolling interest ownership. Excludes dividends paid to the noncontrolling interest.

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The cash inflow from the issuance of common limited partners units during the period.

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The cash inflow during the period from additional borrowings in aggregate debt. Includes proceeds from short-term and long-term debt.

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The cash inflow from a borrowing with the highest claim on the assets of the entity in case of bankruptcy or liquidation (with maturities initially due after one year or beyond the operating cycle, if longer).

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Amount of cash inflow from contractual arrangement with the lender, including but not limited to, letter of credit, standby letter of credit and revolving credit arrangements.

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Amount of cash inflow (outflow) from financing activity, classified as other.

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Amount of cash inflow (outflow) from (to) a noncontrolling interest. Excludes dividends paid to the noncontrolling interest.

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The cash inflow associated with the sale, maturity and collection of all investments such as debt, security and so forth during the period.

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Amount of cash inflow from exercise of option under share-based payment arrangement.

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
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Amount of cash outflow for short-term and long-term debt. Excludes payment of lease obligation.

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 230
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-Name Accounting Standards Codification
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Amount of cash outflow for payment of an obligation from a lender, including but not limited to, letter of credit, standby letter of credit and revolving credit arrangements.

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 235
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Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 235
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Amount of noncash expense for share-based payment arrangement.

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