1.4.6 Raw value types
Finally, the following table lists and defines the financial values corresponding to the companies and instruments previously identified. Firm-level profit and loss, balance sheet, and cash-flow items are also dynamically reported. Indeed, while the forecast may be considered static at a point in time, as more information becomes available and the forecast is updated and provided, it can be considered dynamic.
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 transaction | 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 maintenance 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 | 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 |