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Company results are captured according to one of five models: Banks, Insurance companies, Mining companies, Property companies/Investment companies, or the basic Industrials model, which is most frequently used. Figures are captured without alteration from the financial statements issued by listed companies, but note that items are sometimes grouped together to fit into the ProfileData templates. Companies within a model can generally be compared, but caution must be exercised when looking at companies across models as line item definitions differ.
Certain line items are common to all models. B001, for example, is Ordinary Share Capital regardless of the model, and I060 is Attributable Income across all models. Many line items, however, cannot be compared across models. There is nothing in banking, for example, that can be directly compared to Turnover in an industrial company.
Frequently used abbreviations for income statement and balance sheet items are defined in this section. In print and on web pages, line items are only included if they are relevant to the company in question. Listed companies sometimes prefer to use different terminology, but abbreviations are usually self-explanatory.
For a more detail explanation of each line item, click on the financial model links below or on the tabs of the menu above.
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