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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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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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Amount of deferred income tax expense (benefit) and income tax credits.

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The current period expense charged against earnings on long-lived, physical assets not used in production, and which are not intended for resale, to allocate or recognize the cost of such assets over their useful lives; or to record the reduction in book value of an intangible asset over the benefit period of such asset; or to reflect consumption during the period of an asset that is not used in production.

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The increase (decrease) during the reporting period in the aggregate amount of liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received that are used in an entity's business.

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The increase (decrease) during the reporting period in amount due within one year (or one business cycle) from customers for the credit sale of goods and services.

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The increase (decrease) during the period in the amount due for taxes based on the reporting entity's earnings or attributable to the entity's income earning process (business presence) within a given jurisdiction.

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The increase (decrease) during the reporting period in carrying amount of capitalized fuel costs of a regulated entity that are expected to be recoverable through rate adjustments within one year or the normal operating cycle, if longer.

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The increase (decrease) during the reporting period in the aggregate value of all inventory held by the reporting entity, associated with underlying transactions that are classified as operating activities.

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

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Amount of increase (decrease) in current liabilities classified as other.

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

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

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The increase (decrease) during the reporting period in the value of other assets that are created when regulatory agencies permits public utilities to defer costs to the balance sheet.

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The increase (decrease) during the reporting period in regulated liabilities. Regulated liabilities are created when regulatory agency permits an entity to defer revenues to the balance sheet.

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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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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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Amount of cash outflow in the form of ordinary dividends to common shareholders of the parent entity.

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The cash outflow for purchases of and capital improvements on property, plant and equipment (capital expenditures), software, and other intangible assets.

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The cash inflow from a debt initially having maturity due after one year or beyond the operating cycle, if longer.

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The cash inflow from the sale of property, plant and equipment (capital expenditures), software, and other intangible assets.

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The component of the allowance for funds used during construction during the period based on an assumed rate of return on equity funds used in financing the construction of regulated assets.

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The cash outflow for debt initially having maturity due after one year or beyond the normal operating cycle, if longer.

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The aggregate amount of noncash, equity-based employee remuneration. This may include the value of stock or unit options, amortization of restricted stock or units, and adjustment for officers' compensation. As noncash, this element is an add back when calculating net cash generated by operating activities using the indirect method.