EARNINGS ESTIMATES

EARNINGS ESTIMATES

Term
Interest & Fees on Loans
Definition
Interest & Fees on Loans is generally the major source of income for the commercial banking business. Loans to customers are the most significant portion of investment assets in banking, where the loans may be inclusive of interbank loans. Fees related to loan transactions are not separated from interest income because typical loan contracts may set a lower interest rate when a higher initial fee is charged.
Term
Interest Adjustment - Primary EPS
Definition
Interest Adjustment – Primary EPS represents expected interest expense to be recovered from the conversion of convertible securities when such securities are included in the denominator for Primary EPS computation. The recoverable interest expense is compiled net of possible tax impacts.
Term
Interest Bearing Deposits
Definition
Interest Bearing Deposits represents deposits that bear interest, such as savings accounts or time deposits. It includes:
Savings accounts
NOW accounts
Money market accounts
Passbook deposits
Time deposits, certificates of deposit.
Term
Interest Capitalized - Non-Operating
Definition
Interest Capitalized, Non-Operating represents interest charges deferred to the company’s property, plant and equipment account, amortized over the life of the related assets. It is reported in the non-operating section of the company’s income statement.
Term
Interest Capitalized - Operating
Definition
Interest Capitalized – Operating represents interest charges deferred to a company’s property, plants and equipment account, amortized over the life of the related assets. Interest Capitalized – Operating reflects only the portion of interest on an asset that is amortized during the fiscal period.
Term
Interest Capitalized, Supplemental
Definition
Interest Capitalized, Supplemental represents interest charges deferred to a company’s property, plant and equipment account, amortized over the life of the related assets. If Interest Capitalized, Supplemental is not provided on the income statement, it is obtained from the notes. It is always reported as a negative figure.
Term
Interest Cost - Domestic
Definition
Interest Cost – Domestic represents the increase in projected benefit obligation due to the passage of time for plans based in the company’s home country.
Term
Interest Cost - Foreign
Definition
Interest Cost – Foreign represents the increase in projected benefit obligation due to the passage of time for plans based in countries other than the company’s home country.
Term
Interest Cost - Post-Retirement
Definition
Interest Cost – Post-Retirement represents the increase in projected benefit obligation due to the passage of time, for Post-Retirement plans.
Term
Interest Costs
Definition
Interest Costs reflects the growth (interest rate) value discounted from future capital lease payments to reconcile these payments to present value. This item will be used when capital lease maturities are presented as gross payments (versus maturities presented at present value). It will always be reported as a negative value.