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Amount of income (loss) for proportionate share of equity method investee's income (loss).

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The difference between the change in the inventory reserve representing the cumulative difference in cost between the first in, first out and the last in, first out inventory valuation methods and any LIFO decrement which have been reflected in the statement of income during the period.

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Amount of cash inflow (outflow) from operating activities, excluding discontinued operations. Operating activity cash flows include transactions, adjustments, and changes in value not defined as investing or financing activities.

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The cash outflow paid to third parties in connection with debt origination, which will be amortized over the remaining maturity period of the associated long-term debt.

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Amount of cash outflow in the form of ordinary dividends to preferred shareholders of the parent entity.

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The cash outflow associated with the acquisition of a business, net of the cash acquired from the purchase.

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The cash outflow for purchases of and capital improvements on property, plant and equipment (capital expenditures), software, and other intangible assets.

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The cash inflow from developers, builders, governmental agencies and municipalities that provide the entity with cash to extend its construction services to their properties.

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The cash inflow associated with the amount received from the sale of a portion of the company's business, for example a segment, division, branch or other business, during the period.

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The cash inflow from the sale of an investment interest in a joint venture that the reporting entity has not previously accounted for using consolidation or the equity method of accounting.

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Amount of distribution received from equity method investee for return of investment, classified as investing activities. Excludes distribution for return on investment, classified as operating activities.

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The cash inflow from the issuance of common limited partners units during the period.

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The cash inflow from a debt initially having maturity due after one year or beyond the operating cycle, if longer.

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Amount of cash inflow (outflow) from financing activities classified as other.

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Amount of cash inflow (outflow) from (to) a noncontrolling interest. Excludes dividends paid to the noncontrolling interest.

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The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest.

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The cash outflow for debt initially having maturity due after one year or beyond the normal operating cycle, if longer.

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The cash outflow for the payment of a long-term borrowing made from a related party where one party can exercise control or significant influence over another party; including affiliates, owners or officers and their immediate families, pension trusts, and so forth. Alternate caption: Payments for Advances from Affiliates.

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