1.4.6 Raw value types

_{Data Code}

_Type

_{Data Field Name}

_Description

_Format

_INBS01

_{Balance Sheet}

_{Current Liabilities Senior Loan}

_{Senior loan principal repayable in the next 12 months}

_decimal

_INBS02

_{Balance Sheet}

_{Current Liabilities Mezz Loans}

_{Mezzanine loan principal repayable in the next 12 months}

_decimal

_INBS03

_{Balance Sheet}

_{Current Liabilities Bonds}

_{Senior bond principal repayable in the next 12 months}

_decimal

_INBS04

_{Balance Sheet}

_{Current Liabilities Equity Bridge}

_{Equity bridge facility principal repayable in the next 12 months}

_decimal

_INBS05

_{Balance Sheet}

_{Current Liabilities Shareholder Loans}

_{Shareholder loan principal repayable in the next 12 months}

_decimal

_INBS06

_{Balance Sheet}

_{Non-Current Contruction WIP Interest Expense}

_{Interest capitalised on the construction of the asset}

_decimal

_INBS07

_{Balance Sheet}

_{Non-Current Liabilities Senior Loans}

_{Senior loan principal that is repayable after 12 months}

_decimal

_INBS08

_{Balance Sheet}

_{Non-Current Liabilities Mezzannine Loans}

_{Mezzanine loan principal that is repayable after 12 months}

_decimal

_INBS09

_{Balance Sheet}

_{Non-Current Liabilities Shareholder Loans}

_{Shareholder loan principal that is repayable after 12 months}

_decimal

_INBS10

_{Balance Sheet}

_{Non-Current Liabilities Equity Bridge}

_{Equity bridge principal that is repayable after 12 months}

_decimal

_INBS11

_{Balance Sheet}

_{Non-Current Liabilities Bonds}

_{Senior bond principal that is repayable after 12 months}

_decimal

_INBS12

_{Balance Sheet}

_Cash

_{Both the restricted and unrestricted cash at bank at the end of the period}

_decimal

_INBS13

_{Balance Sheet}

_{Current Assets Trade Debtors}

_{Trade debtors receivable in the next 12 months}

_decimal

_INBS14

_{Balance Sheet}

_{Current Assets Prepayments}

_{Prepayments of expenses that will be consumed in the next 12 months}

_decimal

_INBS15

_{Balance Sheet}

_{Current Assets Other Debtors}

_{All other unallocated debtors which are receivable in the next 12 months}

_decimal

_INBS16

_{Balance Sheet}

_{Current Assets Finance Debtor}

_{Finance lease receivable in the next 12 months}

_decimal

_INBS17

_{Balance Sheet}

_{Current Assets Investments}

_{Investments into assets that are not cash which are held for a period of up to 12 months}

_decimal

_INBS18

_{Balance Sheet}

_{Total Current Assets}

_{The sum of all current assets}

_decimal

_INBS19

_{Balance Sheet}

_{Non-Current Construction WIP Beginning}

_{For construction projects, this is the opening balance from the prior period. If construction was started in the period, this is 0.}

_decimal

_INBS20

_{Balance Sheet}

_{Non-Current Construction WIP Added}

_{Work in progress added during the period}

_decimal

_INBS21

_{Balance Sheet}

_{Non-Current Construction WIP Other Costs}

_{Any unallocated costs that are incurred to bring the asset to its final use}

_decimal

_INBS22

_{Balance Sheet}

_{Non-Current Construction WIP Contributions}

_{Any contributions from outside parties (i.e. Government bodies) for the capital value of the assets}

_decimal

_INBS23

_{Balance Sheet}

_{Non-Current Construction WIP Transferred To Fin Asset}

_{Upon construction competition, any work in progress balance that is transferred to other assets, including finance debtor.}

_decimal

_INBS24

_{Balance Sheet}

_{Non-Current Construction WIP Total}

_{Sum of all work in progress amounts}

_decimal

_INBS25

_{Balance Sheet}

_{Non-Current Assets PPE}

_{Property plant and equipment and other fixed assets not held for sale in the next 12 months}

_decimal

_INBS26

_{Balance Sheet}

_{Non-Current Assets Prepayments}

_{Any prepayments with a maturity greater than 12 months}

_decimal

_INBS27

_{Balance Sheet}

_{Non-Current Assets Investments}

_{Any non cash investments with a maturity greater than 12 months}

_decimal

_INBS28

_{Balance Sheet}

_{Non-Current Assets Other}

_{All unallocated assets with a maturity greater than 12 months}

_decimal

_INBS29

_{Balance Sheet}

_{Non-Current Assets Finance Debtor}

_{Any finance lease receivable with a maturity greater than 12 months. Also known as finance debtor.}

_decimal

_INBS30

_{Balance Sheet}

_{Total Assets}

_{Total Assets in the balance sheet}

_decimal

_INBS31

_{Balance Sheet}

_{Current Liabilities Trade Creditors}

_{Any trade creditors payables that are due within the next 12 months}

_decimal

_INBS32

_{Balance Sheet}

_{Current Liabilities Other Tax And Social Security Payments}

_{Other tax and social security payments that are due within the next 12 months}

_decimal

_INBS33

_{Balance Sheet}

_{Current Liabilities Corporations Tax}

_{Corporate tax payable in the next 12 months}

_decimal

_INBS34

_{Balance Sheet}

_{Current Liabilities Accruals Deferred Income}

_{Accruals and deferred income that are due in the next 12 months}

_decimal

_INBS35

_{Balance Sheet}

_{Current Liabilities Finance Leases}

_{Current finance leases}

_decimal

_INBS36

_{Balance Sheet}

_{Current Liabilities Dividend Declared}

_{Dividend declared but not yet paid, with the intention to pay in the next 12 months}

_decimal

_INBS37

_{Balance Sheet}

_{Total Current Liabilities}

_{Sum of all current liabilities}

_decimal

_INBS38

_{Balance Sheet}

_{Non-Current Liabilities Provisions}

_{All provisions with more than 12 months to maturity}

_decimal

_INBS39

_{Balance Sheet}

_{Non-Current Liabilities Deferred Tax}

_{Any deferred tax liability amount. Any defered tax asset can be a negative amount.}

_decimal

_INBS40

_{Balance Sheet}

_{Non-Current Liabilities Other Tax And Social Security Payments}

_{Any tax and social security payments recognised but not due to be settled until after 12 months}

_decimal

_INBS41

_{Balance Sheet}

_{Non-Current Liabilities Corporations Tax}

_{Corporations tax payments due after 12 months}

_decimal

_INBS42

_{Balance Sheet}

_{Non-Current Liabilities Accruals Deferred Income}

_{All accruals and deferred income liabilities with a maturity greater than 12 months}

_decimal

_INBS43

_{Balance Sheet}

_{Non-Current Finance Leases}

_{All finance lease liabilities with maturities greater than 12 months}

_decimal

_INBS44

_{Balance Sheet}

_{Total Liabilities}

_{Sum of all liabilities}

_decimal

_INBS45

_{Balance Sheet}

_{Net Assets}

_{Total Assets less Total Liabilities}

_decimal

_INBS46

_{Balance Sheet}

_{Equity Paid Up Capital}

_{Paid up capital. Total value of shares on issue, as at the time of issue.}

_decimal

_INBS47

_{Balance Sheet}

_{Equity Share Premium}

_{The share premium is the difference between the face value of shares issued and the amount paid for the shares on initial issue. It can be set to zero and the proceeds of all share issues can be entered in INBS46 Paid Up Capital.}

_decimal

_INBS48

_{Balance Sheet}

_{Equity Retained Earnings}

_{Retained profits (losses)}

_decimal

_INBS49

_{Balance Sheet}

_{Asset Revaluation Reserve}

_{Asset revaluation reserve}

_decimal

_INBS50

_{Balance Sheet}

_{Other Reserve}

_{All unallocated equity reserves for the period}

_decimal

_INBS51

_{Balance Sheet}

_{Total Equity}

_{Total shareholders equity}

_decimal

_INCF02

_{Cash Flow}

_{Cashflows From Operations}

_{Cashflows from operating activities for the period. This excludes all interest paid and received for the period.}

_decimal

_INCF05

_{Cash Flow}

_{Debt Service}

_{Senior debt services}

_decimal

_INCF06

_{Cash Flow}

_{Investment PPE}

_{Any expenditures on purchase of property plant and equipment during the period}

_decimal

_INCF14

_{Cash Flow}

_{Repayment Senior Debt}

_{Any principal repayments on the senior loans for the period}

_decimal

_INCF15

_{Cash Flow}

_{Repayment Mezzanine Debt}

_{Any principal repayments on the mezzanine loans for the period}

_decimal

_INCF16

_{Cash Flow}

_{Repayment Equity Bridge}

_{Any principal repayments on the equity bridge facility for the period}

_decimal

_INCF17

_{Cash Flow}

_{Repayment Shareholder Loans}

_{Any principal repayments on the shareholder loan for the period}

_decimal

_INCF18

_{Cash Flow}

_{Repayment Bonds}

_{Any principal repayments on the senior bonds for the period}

_decimal

_INCF19

_{Cash Flow}

_{Repayment Other}

_{Any principal repayments on any other unallocated loan for the period}

_decimal

_INCF20

_{Cash Flow}

_{Senior Debt Interest}

_{Interest paid on senior loan for the period}

_decimal

_INCF21

_{Cash Flow}

_{Mezzanine Debt Interest}

_{Interest paid on any mezzanine loan for the period}

_decimal

_INCF22

_{Cash Flow}

_{Equity Bridge Interest}

_{Interest paid on any equity bridge for the period}

_decimal

_INCF23

_{Cash Flow}

_{Shareholder Interest}

_{Interest paid on any shareholder loans for the period}

_decimal

_INCF24

_{Cash Flow}

_{Bond Interest}

_{Interest paid on any senior bonds for the period}

_decimal

_INCF25

_{Cash Flow}

_{Other Interest}

_{Interest paid on any other unallocated loan for the period}

_decimal

_INCF26

_{Cash Flow}

_{Senior Debt Principal Interest}

_{Total senior debt service (sum of principal and interest) in the event breakdown of payment is not possible}

_decimal

_INCF27

_{Cash Flow}

_{Mezzanine Debt Principal Interest}

_{Total mezzanine debt service (sum of principal and interest) in the event breakdown of payment is not possible}

_decimal

_INCF28

_{Cash Flow}

_{Shareholder Principal Interest}

_{Total shareholder's debt service (sum of principal and interest) in the event breakdown of payment is not possible}

_decimal

_INCF29

_{Cash Flow}

_{Bond Principal Interest}

_{Total senior bond payments (sum of principal and interest) in the event breakdown of payment is not possible}

_decimal

_INCF30

_{Cash Flow}

_{Other Principal Interest}

_{Total unallocated loan payments (sum of principal and interest) in the event breakdown of payment is not possible}

_decimal

_INCF31

_{Cash Flow}

_{Drawdown Senior Debt}

_{Any drawdowns of senior loans for the period}

_decimal

_INCF32

_{Cash Flow}

_{Drawdown Mezzanine Debt}

_{Any drawdowns of mezzanine loans for the period}

_decimal

_INCF33

_{Cash Flow}

_{Drawdown Equity Bridge}

_{Any drawdowns of equity bridge facility loans for the period}

_decimal

_INCF34

_{Cash Flow}

_{Drawdown Shareholder Loans}

_{Any drawdowns of shareholder loans for the period}

_decimal

_INCF35

_{Cash Flow}

_{Drawdown Bonds}

_{Any drawdowns of senior bonds for the period}

_decimal

_INCF36

_{Cash Flow}

_{Dividends Paid}

_{Any dividends paid to equity during the period}

_decimal

_INCF37

_{Cash Flow}

_{Total Cashflows From Financing Activities}

_{Sum of all cashflows from financing activities for the period}

_decimal

_INCF38

_{Cash Flow}

_{Enterprise Value}

_{Equity Value of transaction - cash + minority interests + all non-shareholder debt}

_decimal

_INCF39

_{Cash Flow}

_{Net Cash Flow From Non-Project Investments}

_{The net cash flow from investments in assets that are not related to infrastructure which includes deposits and purchase/sale of subsidiary operations}

_decimal

_INCF40

_{Cash Flow}

_{Percentage Sale Value}

_{Percentage of control of firm exchanged during transation}

_decimal

_INCF41

_{Cash Flow}

_{Sales Value}

_{Terminal value/proceeds from sale}

_decimal

_INCF42

_{Cash Flow}

_{Project Investment}

_{For SPVs this is the net cash flow of the investment in the project in the period. During construction this would comprise capital expenditure required to bring the asset to the final standard. During operations this is ongoing sustaining capital expenditure.}

_decimal

_INCF43

_{Cash Flow}

_{Equity Investment}

_{Any equity investment cashflows in the period that are not provided in the form of loans during the period}

_decimal

_INCF44

_{Cash Flow}

_{Total Cashflows From Investing Activities}

_{Sum of all cashflows from investing activities for the period}

_decimal

_INCF45

_{Cash Flow}

_{Net Cash Flow For The Period}

_{Sum of cashflows from operating, investing and financing activities}

_decimal

_INCF46

_{Cash Flow}

_{Cash Balance At Period Start}

_{Cash and cash equivalents at the beginning of the period}

_decimal

_INCF47

_{Cash Flow}

_{Cash Balance At Period End}

_{Cash and cash equivalents at the end of the period}

_decimal

_INIS01

_{Income Statement}

_Revenue

_{Revenue, as recognised, during the period from the operation of the assets. This can be from the sale of goods and services but it excludes interest income from leased assets or bank interest.}

_decimal

_INIS02

_{Income Statement}

_{Revenue Construction}

_{Revenue, as recognised, during the period from the construction of qualifying assets.}

_decimal

_INIS03

_{Income Statement}

_{Revenue Extraordinary}

_{Revenue, as recognised, that is from non-recurring sources. This can include a one time subsidy from the government.}

_decimal

_INIS04

_{Income Statement}

_{Maintenance Expense}

_{Expense for the period for providing maintainence services for operating assets}

_decimal

_INIS05

_{Income Statement}

_{Administration Expense}

_{Expenses for the period for administration of the company. These can include salaries.}

_decimal

_INIS06

_{Income Statement}

_{Insurance Expense}

_{Insurance expense for the period}

_decimal

_INIS07

_{Income Statement}

_{Other Expense}

_{All other unallocated expenses for the period}

_decimal

_INIS08

_{Income Statement}

_{Fuel Expense}

_{Expense for fuel for the period}

_decimal

_INIS09

_{Income Statement}

_Impairment

_{The charge for the period for impairment of any assets (or reversal of an impairment)}

_decimal

_INIS10

_{Income Statement}

_{Operating Profit}

_{Total revenue less operating expense for the period}

_decimal

_INIS11

_{Income Statement}

_{Senior Interest}

_{The total of interest expense for all senior debt for the period}

_decimal

_INIS12

_{Income Statement}

_{Mezzanine Interest}

_{The total of interest expense for all mezzanine debt for the period}

_decimal

_INIS16

_{Income Statement}

_{RPI Swap Interest}

_{Any swap interest expense recognised for any index linked swaps (RPI/CPI) for the period}

_decimal

_INIS17

_{Income Statement}

_{Swap Interest}

_{Any swap interest expense recognised for any swaps not linked to any indices for the period}

_decimal

_INIS18

_{Income Statement}

_{Borrowing Cost Amortisation}

_{Any amortisation of borrowing expenses for the period}

_decimal

_INIS20

_{Income Statement}

_{Bank Interest Receivable}

_{All bank interest receipts for the period for the period}

_decimal

_INIS21

_{Income Statement}

_{Amortisation Issue Costs}

_{The amortisation expense of any debt issue costs for the period}

_decimal

_INIS22

_{Income Statement}

_{Finance Interest Receivable}

_{All interest receipts from finance leases for the period}

_decimal

_INIS23

_{Income Statement}

_{Shareholder Interest}

_{Interest paid on any shareholder loans for the period}

_decimal

_INIS24

_{Income Statement}

_{Bond Interest}

_{Interest paid on any senior bonds for the period}

_decimal

_INIS25

_{Income Statement}

_{Loan Fee}

_{Loan fee}

_decimal

_INIS26

_{Income Statement}

_{Management Fees}

_{Any board management fees paid to shareholders}

_decimal

_INIS27

_{Income Statement}

_{Depreciation and Amortisation}

_{All depreciation and amortisation expenses for the period}

_decimal

_INIS28

_{Income Statement}

_{Profit Before Tax}

_{The profit (loss) before tax for the period}

_decimal

_INIS29

_{Income Statement}

_{Tax Expense}

_{The income tax expense for the period}

_decimal

_INIS30

_{Income Statement}

_{Other Comprehensive Income (Loss) For The Year After Tax}

_{Other gains and losses for the period that are not recognised as a component of net income for the period. This can include asset revaluations and movements in the fair value of hedge agreements.}

_decimal

_INIS31

_{Income Statement}

_{Net Profit After Tax}

_{The net profit (loss) after tax for the period}

_decimal

_INIS32

_{Income Statement}

_{Financing Fees}

_{All debt facility fees}

_decimal

_INIS33

_{Income Statement}

_{Shareholder Loan Fee}

_{Shareholder fee}

_decimal

_INIS34

_{Income Statement}

_{Other Interest}

_{Interest paid on any other unallocated loan for the period}

_decimal

_INIS35

_{Income Statement}

_{Other Interest}

_{Interest paid on any other unallocated loan for the period}

_decimal