Earnings Estimates
Term
Last Changed
Definition
"Last Changed" represents the most recent date that an analyst revised or reiterated an estimate. This date will also change if a company restates actual EPS due to a corporate action.
Term
Leases - Gross
Definition
Leases – Gross represents properties leased/rented to outside customers. It also includes tenant improvements.
Term
LIFO Reserve
Definition
LIFO Reserve represents the difference between inventories computed under the FIFO (First In, First Out) and LIFO (Last In, First Out) methods.
Term
Limited Partner
Definition
Limited Partner represents capital provided by limited partners. This is the equivalent of Common Stock in stockholding companies.
Term
Litigation
Definition
Litigation represents unusual litigation expenses. Litigation expenses may include fees for lawyers, or settlement charges. However, Litigation does not include standard business-related lawyers’ fees.
Term
Litigation Charge, Supplemental
Definition
This item represents unusual litigation expenses, and may include fees for lawyers, or settlement charges. However, this item does not include standard business-related lawyers’ fees.
Term
Litigation Expense
Definition
Litigation Expense represents unusual litigation expenses that are not part of the company’s day-to-day operating activities, such as litigation settlements, lawsuits, etc. Litigation Expense may include fees for lawyers, as well as settlement charges.
Term
Load Factor, Total -%
Definition
Load Factor, Total - % represents the Company level Load Factor percentage that is reported by the company. It represents the percentage of aircraft seating capacity that is actually utilized, and is obtained using revenue passenger miles/kilometers, divided by available seat miles/kilometers.
Term
Loan Loss Allowances
Definition
Loan Loss Allowances represents allowances accumulated for possible defaults on loans outstanding. The default rates are established according to regulations in the country and the Bank’s experience with each group of customers. The default risks are typified by country risk, industry risk, and risks on individual customers.
Term
Loan Loss Provision
Definition
Loan Loss Provision represents noncash expenses for possible defaults of loans by customers. Such non-cash expenses are reversed to make adjustments to net income to isolate cash flow from operating activities under the Indirect Method.