Data CodeTypeData Field NameDataDescriptionFormat
INBS06Balance SheetNon-Current Contruction WIP Interest ExpenseInterest capitalised on the construction of the assetdecimal
INBS01Balance SheetCurrent Liabilities Senior LoanSenior loan principal repayable in the next 12 monthsdecimal
INBS02Balance SheetCurrent Liabilities Mezz LoansMezzanine loan principal repayable in the next 12 monthsdecimal
INBS03Balance SheetCurrent Liabilities BondsSenior bond principal repayable in the next 12 monthsdecimal
INBS04Balance SheetCurrent Liabilities Equity BridgeEquity bridge facility principal repayable in the next 12 monthsdecimal
INBS05Balance SheetCurrent Liabilities Shareholder LoansShareholder loan principal repayable in the next 12 monthsdecimal
INBS07Balance SheetNon-Current Liabilities Senior LoansSenior loan principal that is repayable after 12 monthsdecimal
INBS08Balance SheetNon-Current Liabilities Mezzannine LoansMezzanine loan principal that is repayable after 12 monthsdecimal
INBS09Balance SheetNon-Current Liabilities Shareholder LoansShareholder loan principal that is repayable after 12 monthsdecimal
INBS10Balance SheetNon-Current Liabilities Equity BridgeEquity bridge principal that is repayable after 12 monthsdecimal
INBS11Balance SheetNon-Current Liabilities BondsSenior bond principal that is repayable after 12 monthsdecimal
INBS12Balance SheetCashBoth the restricted and unrestricted cash at bank at the end of the perioddecimal
INBS13Balance SheetCurrent Assets Trade DebtorsTrade debtors receivable in the next 12 monthsdecimal
INBS14Balance SheetCurrent Assets PrepaymentsPrepayments of expenses that will be consumed in the next 12 monthsdecimal
INBS15Balance SheetCurrent Assets Other DebtorsAll other unallocated debtors which are receivable in the next 12 monthsdecimal
INBS16Balance SheetCurrent Assets Finance DebtorFinance lease receivable in the next 12 monthsdecimal
INBS17Balance SheetCurrent Assets InvestmentsInvestments into assets that are not cash which are held for a period of up to 12 monthsdecimal
INBS18Balance SheetTotal Current AssetsThe sum of all current assetsdecimal
INBS19Balance SheetNon-Current Construction WIP BeginningFor construction projects, this is the opening balance from the prior period. If construction was started in the period, this is 0.decimal
INBS20Balance SheetNon-Current Construction WIP AddedWork in progress added during the perioddecimal
INBS21Balance SheetNon-Current Construction WIP Other CostsAny unallocated costs that are incurred to bring the asset to its final usedecimal
INBS22Balance SheetNon-Current Construction WIP ContributionsAny contributions from outside parties (i.e. Government bodies) for the capital value of the assetsdecimal
INBS23Balance SheetNon-Current Construction WIP Transferred To Fin AssetUpon construction competition, any work in progress balance that is transferred to other assets, including finance debtor.decimal
INBS24Balance SheetNon-Current Construction WIP TotalSum of all work in progress amountsdecimal
INBS25Balance SheetNon-Current Assets PPEProperty plant and equipment and other fixed assets not held for sale in the next 12 monthsdecimal
INBS26Balance SheetNon-Current Assets PrepaymentsAny prepayments with a maturity greater than 12 monthsdecimal
INBS27Balance SheetNon-Current Assets InvestmentsAny non cash investments with a maturity greater than 12 monthsdecimal
INBS28Balance SheetNon-Current Assets OtherAll unallocated assets with a maturity greater than 12 monthsdecimal
INBS29Balance SheetNon-Current Assets Finance DebtorAny finance lease receivable with a maturity greater than 12 months. Also known as finance debtor.decimal
INBS30Balance SheetTotal AssetsTotal Assets in the balance sheetdecimal
INBS45Balance SheetNet AssetsTotal Assets less Total Liabilitiesdecimal
INBS31Balance SheetCurrent Liabilities Trade CreditorsAny trade creditors payables that are due within the next 12 monthsdecimal
INBS32Balance SheetCurrent Liabilities Other Tax And Social Security PaymentsOther tax and social security payments that are due within the next 12 monthsdecimal
INBS33Balance SheetCurrent Liabilities Corporations TaxCorporate tax payable in the next 12 monthsdecimal
INBS34Balance SheetCurrent Liabilities Accruals Deferred IncomeAccruals and deferred income that are due in the next 12 monthsdecimal
INBS35Balance SheetCurrent Liabilities Finance LeasesCurrent finance leasesdecimal
INBS36Balance SheetCurrent Liabilities Dividend DeclaredDividend declared but not yet paid, with the intention to pay in the next 12 monthsdecimal
INBS37Balance SheetTotal Current LiabilitiesSum of all current liabilitiesdecimal
INBS38Balance SheetNon-Current Liabilities ProvisionsAll provisions with more than 12 months to maturitydecimal
INBS39Balance SheetNon-Current Liabilities Deferred TaxAny deferred tax liability amount. Any defered tax asset can be a negative amount.decimal
INBS40Balance SheetNon-Current Liabilities Other Tax And Social Security PaymentsAny tax and social security payments recognised but not due to be settled until after 12 monthsdecimal
INBS41Balance SheetNon-Current Liabilities Corporations TaxCorporations tax payments due after 12 monthsdecimal
INBS42Balance SheetNon-Current Liabilities Accruals Deferred IncomeAll accruals and deferred income liabilities with a maturity greater than 12 monthsdecimal
INBS44Balance SheetTotal LiabilitiesSum of all liabilitiesdecimal
INBS43Balance SheetNon-Current Finance LeasesAll finance lease liabilities with maturities greater than 12 monthsdecimal
INBS46Balance SheetEquity Paid Up CapitalPaid up capital. Total value of shares on issue, as at the time of issue.decimal
INBS47Balance SheetEquity Share PremiumThe share premium is the difference between the face value of shares issued and the amount paid for the shares on initial issue. It can be set to zero and the proceeds of all share issues can be entered in INBS46 Paid Up Capital.decimal
INBS48Balance SheetEquity Retained EarningsRetained profits (losses)decimal
INBS49Balance SheetAsset Revaluation ReserveAsset revaluation reservedecimal
INBS51Balance SheetTotal EquityTotal shareholders equitydecimal
INBS50Balance SheetOther ReserveAll unallocated equity reserves for the perioddecimal
INCF02Cash FlowCashflows From OperationsCashflows from operating activities for the period. This excludes all interest paid and received for the period.decimal
INCF20Cash FlowSenior Debt InterestInterest paid on senior loan for the perioddecimal
INCF21Cash FlowMezzanine Debt InterestInterest paid on any mezzanine loan for the perioddecimal
INCF24Cash FlowBond InterestInterest paid on any senior bonds for the perioddecimal
INCF25Cash FlowOther InterestInterest paid on any other unallocated loan for the perioddecimal
INCF23Cash FlowShareholder InterestInterest paid on any shareholder loans for the perioddecimal
INCF14Cash FlowRepayment Senior DebtAny principal repayments on the senior loans for the perioddecimal
INCF15Cash FlowRepayment Mezzanine DebtAny principal repayments on the mezzanine loans for the perioddecimal
INCF16Cash FlowRepayment Equity BridgeAny principal repayments on the equity bridge facility for the perioddecimal
INCF17Cash FlowRepayment Shareholder LoansAny principal repayments on the shareholder loan for the perioddecimal
INCF18Cash FlowRepayment BondsAny principal repayments on the senior bonds for the perioddecimal
INCF31Cash FlowDrawdown Senior DebtAny drawdowns of senior loans for the perioddecimal
INCF32Cash FlowDrawdown Mezzanine DebtAny drawdowns of mezzanine loans for the perioddecimal
INCF34Cash FlowDrawdown Shareholder LoansAny drawdowns of shareholder loans for the perioddecimal
INCF35Cash FlowDrawdown BondsAny drawdowns of senior bonds for the perioddecimal
INCF33Cash FlowDrawdown Equity BridgeAny drawdowns of equity bridge facility loans for the perioddecimal
INCF26Cash FlowSenior Debt Principal InterestTotal senior debt service (sum of principal and interest) in the event breakdown of payment is not possibledecimal
INCF27Cash FlowMezzanine Debt Principal InterestTotal mezzanine debt service (sum of principal and interest) in the event breakdown of payment is not possibledecimal
INCF29Cash FlowBond Principal InterestTotal senior bond payments (sum of principal and interest) in the event breakdown of payment is not possibledecimal
INCF30Cash FlowOther Principal InterestTotal unallocated loan payments (sum of principal and interest) in the event breakdown of payment is not possibledecimal
INCF28Cash FlowShareholder Principal InterestTotal shareholder's debt service (sum of principal and interest) in the event breakdown of payment is not possibledecimal
INCF05Cash FlowDebt ServiceSenior debt servicesdecimal
INCF19Cash FlowRepayment OtherAny principal repayments on any other unallocated loan for the perioddecimal
INCF22Cash FlowEquity Bridge InterestInterest paid on any equity bridge for the perioddecimal
INCF06Cash FlowInvestment PPEAny expenditures on purchase of property plant and equipment during the perioddecimal
INCF39Cash FlowNet Cash Flow From Non-Project InvestmentsThe net cash flow from investments in assets that are not related to infrastructure which includes deposits and purchase/sale of subsidiary operationsdecimal
INCF42Cash FlowProject InvestmentFor SPVs this is the net cash flow of the investment in the project in the period. During construction this would comprise capital expenditure required to bring the asset to the final standard. During operations this is ongoing sustaining capital expenditure.decimal
INCF43Cash FlowEquity InvestmentAny equity investment cashflows in the period that are not provided in the form of loans during the perioddecimal
INCF36Cash FlowDividends PaidAny dividends paid to equity during the perioddecimal
INCF41Cash FlowSales ValueTerminal value/proceeds from saledecimal
INCF40Cash FlowPercentage Sale ValuePercentage of control of firm exchanged during transationdecimal
INCF38Cash FlowEnterprise ValueEquity Value of transaction - cash + minority interests + all non-shareholder debtdecimal
INCF44Cash FlowTotal Cashflows From Investing ActivitiesSum of all cashflows from investing activities for the perioddecimal
INCF37Cash FlowTotal Cashflows From Financing ActivitiesSum of all cashflows from financing activities for the perioddecimal
INCF45Cash FlowNet Cash Flow For The PeriodSum of cashflows from operating, investing and financing activitiesdecimal
INCF46Cash FlowCash Balance At Period StartCash and cash equivalents at the beginning of the perioddecimal
INCF47Cash FlowCash Balance At Period EndCash and cash equivalents at the end of the perioddecimal
INIS01Income StatementRevenueRevenue, as recognised, during the period from the operation of the assets. This can be from the sale of goods and services but it excludes interest income from leased assets or bank interest.decimal
INIS02Income StatementRevenue ConstructionRevenue, as recognised, during the period from the construction of qualifying assets.decimal
INIS03Income StatementRevenue ExtraordinaryRevenue, as recognised, that is from non-recurring sources. This can include a one time subsidy from the government.decimal
INIS04Income StatementMaintenance ExpenseExpense for the period for providing maintainence services for operating assetsdecimal
INIS05Income StatementAdministration ExpenseExpenses for the period for administration of the company. These can include salaries.decimal
INIS06Income StatementInsurance ExpenseInsurance expense for the perioddecimal
INIS07Income StatementOther ExpenseAll other unallocated expenses for the perioddecimal
INIS08Income StatementFuel ExpenseExpense for fuel for the perioddecimal
INIS10Income StatementOperating ProfitTotal revenue less operating expense for the perioddecimal
INIS28Income StatementProfit Before TaxThe profit (loss) before tax for the perioddecimal
INIS31Income StatementNet Profit After TaxThe net profit (loss) after tax for the perioddecimal
INIS30Income StatementOther Comprehensive Income (Loss) For The Year After TaxOther gains and losses for the period that are not recognised as a component of net income for the period. This can include asset revaluations and movements in the fair value of hedge agreements.decimal
INIS11Income StatementSenior InterestThe total of interest expense for all senior debt for the perioddecimal
INIS12Income StatementMezzanine InterestThe total of interest expense for all mezzanine debt for the perioddecimal
INIS24Income StatementBond InterestInterest paid on any senior bonds for the perioddecimal
INIS34Income StatementOther InterestInterest paid on any other unallocated loan for the perioddecimal
INIS23Income StatementShareholder InterestInterest paid on any shareholder loans for the perioddecimal
INIS16Income StatementRPI Swap InterestAny swap interest expense recognised for any index linked swaps (RPI/CPI) for the perioddecimal
INIS17Income StatementSwap InterestAny swap interest expense recognised for any swaps not linked to any indices for the perioddecimal
INIS18Income StatementBorrowing Cost AmortisationAny amortisation of borrowing expenses for the perioddecimal
INIS35Income StatementOther InterestInterest paid on any other unallocated loan for the perioddecimal
INIS20Income StatementBank Interest ReceivableAll bank interest receipts for the period for the perioddecimal
INIS21Income StatementAmortisation Issue CostsThe amortisation expense of any debt issue costs for the perioddecimal
INIS22Income StatementFinance Interest ReceivableAll interest receipts from finance leases for the perioddecimal
INIS32Income StatementFinancing FeesAll debt facility feesdecimal
INIS33Income StatementShareholder Loan FeeShareholder feedecimal
INIS25Income StatementLoan FeeLoan feedecimal
INIS26Income StatementManagement FeesAny board management fees paid to shareholdersdecimal
INIS27Income StatementDepreciation and AmortisationAll depreciation and amortisation expenses for the perioddecimal
INIS29Income StatementTax ExpenseThe income tax expense for the perioddecimal
INIS09Income StatementImpairmentThe charge for the period for impairment of any assets (or reversal of an impairment)decimal

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