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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) pertaining to income (loss) from continuing operations.

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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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Gain (loss) from sale or disposal of an organization or integrated set of activities (for example, but not limited to, a partnership or corporation) engaged in providing a product or service in a commercial, industrial, or professional environment.

No definition available.

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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 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 other assets used in operating activities not separately disclosed in the statement of cash flows. May include changes in other current assets, other noncurrent assets, or a combination of other current and noncurrent assets.

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The increase (decrease) during the reporting period in other liabilities used in operating activities not separately disclosed in the statement of cash flows. May include changes in other current liabilities, other noncurrent liabilities, or a combination of other current and noncurrent liabilities.

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The increase (decrease) during the reporting period in the total amount due within one year (or one operating cycle) from all parties, associated with underlying transactions that are classified as operating activities.

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The net cash inflow or outflow for the increase (decrease) associated with funds that are not available for withdrawal or use (such as funds held in escrow) and are associated with underlying transactions that are classified as investing activities.

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The increase (decrease) during the reporting period in the book value of merchandise inventory held by a retailer, wholesaler, or distributor for future sale; includes packaging and other supplies used to store, transport, or present merchandise inventory.

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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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Other expenses or losses included in net income that result in no cash outflows or inflows in the period and are not separately disclosed.

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Cash outflow in the form of capital distributions and dividends to common shareholders, preferred shareholders and noncontrolling interests.

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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 outflow associated with the acquisition of long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale; includes cash outflows to pay for construction of self-constructed assets.

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This element represents the cash inflow during the period from the sale of a component of the entity.

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The cash inflow for a financial contract that meets the hedge criteria as either a cash flow hedge, fair value hedge, or hedge of a net investment in a foreign operation.

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The net cash inflow or outflow from other financing activities. This element is used when there is not a more specific and appropriate element in the taxonomy.

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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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The cash inflow associated with the amount received from the stock plan during the period.

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The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest.

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-Subparagraph (a),(c)

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The cash outflow during the period from the repayment of aggregate short-term and long-term debt. Excludes payment of capital lease obligations.

No definition available.

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Amount of expenses associated with exit or disposal activities pursuant to an authorized plan. Excludes expenses related to a discontinued operation or an asset retirement obligation.

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-Paragraph 1

-Subparagraph (b)

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-SubTopic 10

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-Paragraph 2

-Subparagraph (SAB TOPIC 5.P.4(b))

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-Paragraph 1

-Subparagraph (SAB TOPIC 5.P.3)

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-Name Staff Accounting Bulletin (SAB)

-Number Topic 5

-Section P

-Subsection 3, 4

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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.