Financial report from SEC data

[gp1981]

1. Retrieve Financial Statements based on standardised structure
2. Validate Financial Statements based on standardised structure
3. ** Adjust for sign of specific Facts (financial items)**
4. Calculate key parameters for fundamental analysis

Validate Financial Statements based on standardised structure
Income Statement

• TTM calculation
• Sampling verification with SEC with TTM
• Sampling verification with SEC with quarters

Cash Flow

• TTM calculation
• Sampling verification with SEC with TTM
• Sampling verification with SEC with quarters

Balance Sheet

• Sampling verification with SEC Annual
• Sampling verification with SEC quarters

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Income Statement
Sampling verification with SEC with TTM

• 0809510: Net Income split into "_Net Income (loss) (operations)12m" and "_Net Income (loss) (operations)12m"
• "Interest Income_12m": To Do
• "Interest Expense_12m": Done => See next comment
• "Income Before Income Tax_12m": To do

[gp1981]

"Interest Expense_12:m"
The figures in xblr must be (almost always) entered as positive number, based on their definition.
Note the Staff Observations from the Review of Interactive Data Financial Statements (from December 13, 2011)

The following financial items must be checked and treated separately in the calculations and visualisation (if to be rendered as in the filing).

Statement	If the definition contains this language the element can be negative
Cash Flow	Increase (decrease)
Cash flow	Provided by (used in)
Cash flow	Net
Cash flow	Change in
Cash flow	Proceeds from (payments for)
Cash flow	Proceeds from (payments to)
Income statement	Gain (Loss)
Income statement	Profit (Loss)
Income statement	Income (expense)
Income statement	Per share
Statement of Stockholders Equity	Equity
Statement of Stockholders Equity	Retained Earnings

[gp1981]

5c8c4af

• Income Before Income Tax_12m => update standardized_IS.xlsx
• Net Income (loss) to parent (incl. Non contr. Interest)_12m => removed

[gp1981]

The calculation of the following standardized_label is to be fixed (ref. End = 2021-12-31) for Cash Flow TTM

• (Operating Activities) Cash Flow Depreciation, Depletion, Ammortization_12m
• sign - (Operating Activities) Change in Accounts Receivable_12m
• sign - (Operating Activities) Change in Inventory_12m
• IncreaseDecreaseInAccountsPayableRelatedParties
• (Operating Activities) Stock-based Compensation_12m
• (Operating Activities) Cash Flow from Operating Activities_12m
• (Investing Activities) Purchase of Marketable Securities and Investment_12m
• (Financing Activities) Proceeds from Issuance of Stock_12m
• (Financing Activities) Payment for Repurchase of Stock_12m
• (Financing Activities) Proceeds from Issuance of Debt_12m
• (Financing Activities) Payment of Debt_12m
• (Financing Activities) Cash for Dividends_12m
• Effect of Exchange Rate on Cash & Cash Equivalent_12m
• Change in Cash, Cash Equivalents_12m