Data Code Type Data Field Name DataDescription Format INBS06 Balance Sheet Non-Current Contruction WIP Interest Expense Interest capitalised on the construction of the asset decimal INBS01 Balance Sheet Current Liabilities Senior Loan Senior loan principal repayable in the next 12 months decimal INBS02 Balance Sheet Current Liabilities Mezz Loans Mezzanine loan principal repayable in the next 12 months decimal INBS03 Balance Sheet Current Liabilities Bonds Senior bond principal repayable in the next 12 months decimal INBS04 Balance Sheet Current Liabilities Equity Bridge Equity bridge facility principal repayable in the next 12 months decimal INBS05 Balance Sheet Current Liabilities Shareholder Loans Shareholder loan principal repayable in the next 12 months decimal INBS07 Balance Sheet Non-Current Liabilities Senior Loans Senior loan principal that is repayable after 12 months decimal INBS08 Balance Sheet Non-Current Liabilities Mezzannine Loans Mezzanine loan principal that is repayable after 12 months decimal INBS09 Balance Sheet Non-Current Liabilities Shareholder Loans Shareholder loan principal that is repayable after 12 months decimal INBS10 Balance Sheet Non-Current Liabilities Equity Bridge Equity bridge principal that is repayable after 12 months decimal INBS11 Balance Sheet Non-Current Liabilities Bonds Senior bond principal that is repayable after 12 months decimal INBS12 Balance Sheet Cash Both the restricted and unrestricted cash at bank at the end of the period decimal INBS13 Balance Sheet Current Assets Trade Debtors Trade debtors receivable in the next 12 months decimal INBS14 Balance Sheet Current Assets Prepayments Prepayments of expenses that will be consumed in the next 12 months decimal INBS15 Balance Sheet Current Assets Other Debtors All other unallocated debtors which are receivable in the next 12 months decimal INBS16 Balance Sheet Current Assets Finance Debtor Finance lease receivable in the next 12 months decimal INBS17 Balance Sheet Current Assets Investments Investments into assets that are not cash which are held for a period of up to 12 months decimal INBS18 Balance Sheet Total Current Assets The sum of all current assets decimal INBS19 Balance Sheet Non-Current Construction WIP Beginning For construction projects, this is the opening balance from the prior period. If construction was started in the period, this is 0. decimal INBS20 Balance Sheet Non-Current Construction WIP Added Work in progress added during the period decimal INBS21 Balance Sheet Non-Current Construction WIP Other Costs Any unallocated costs that are incurred to bring the asset to its final use decimal INBS22 Balance Sheet Non-Current Construction WIP Contributions Any contributions from outside parties (i.e. Government bodies) for the capital value of the assets decimal INBS23 Balance Sheet Non-Current Construction WIP Transferred To Fin Asset Upon construction competition, any work in progress balance that is transferred to other assets, including finance debtor. decimal INBS24 Balance Sheet Non-Current Construction WIP Total Sum of all work in progress amounts decimal INBS25 Balance Sheet Non-Current Assets PPE Property plant and equipment and other fixed assets not held for sale in the next 12 months decimal INBS26 Balance Sheet Non-Current Assets Prepayments Any prepayments with a maturity greater than 12 months decimal INBS27 Balance Sheet Non-Current Assets Investments Any non cash investments with a maturity greater than 12 months decimal INBS28 Balance Sheet Non-Current Assets Other All unallocated assets with a maturity greater than 12 months decimal INBS29 Balance Sheet Non-Current Assets Finance Debtor Any finance lease receivable with a maturity greater than 12 months. Also known as finance debtor. decimal INBS30 Balance Sheet Total Assets Total Assets in the balance sheet decimal INBS45 Balance Sheet Net Assets Total Assets less Total Liabilities decimal INBS31 Balance Sheet Current Liabilities Trade Creditors Any trade creditors payables that are due within the next 12 months decimal INBS32 Balance Sheet Current Liabilities Other Tax And Social Security Payments Other tax and social security payments that are due within the next 12 months decimal INBS33 Balance Sheet Current Liabilities Corporations Tax Corporate tax payable in the next 12 months decimal INBS34 Balance Sheet Current Liabilities Accruals Deferred Income Accruals and deferred income that are due in the next 12 months decimal INBS35 Balance Sheet Current Liabilities Finance Leases Current finance leases decimal INBS36 Balance Sheet Current Liabilities Dividend Declared Dividend declared but not yet paid, with the intention to pay in the next 12 months decimal INBS37 Balance Sheet Total Current Liabilities Sum of all current liabilities decimal INBS38 Balance Sheet Non-Current Liabilities Provisions All provisions with more than 12 months to maturity decimal INBS39 Balance Sheet Non-Current Liabilities Deferred Tax Any deferred tax liability amount. Any defered tax asset can be a negative amount. decimal INBS40 Balance Sheet Non-Current Liabilities Other Tax And Social Security Payments Any tax and social security payments recognised but not due to be settled until after 12 months decimal INBS41 Balance Sheet Non-Current Liabilities Corporations Tax Corporations tax payments due after 12 months decimal INBS42 Balance Sheet Non-Current Liabilities Accruals Deferred Income All accruals and deferred income liabilities with a maturity greater than 12 months decimal INBS44 Balance Sheet Total Liabilities Sum of all liabilities decimal INBS43 Balance Sheet Non-Current Finance Leases All finance lease liabilities with maturities greater than 12 months decimal INBS46 Balance Sheet Equity Paid Up Capital Paid up capital. Total value of shares on issue, as at the time of issue. decimal INBS47 Balance Sheet Equity Share Premium The 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 INBS48 Balance Sheet Equity Retained Earnings Retained profits (losses) decimal INBS49 Balance Sheet Asset Revaluation Reserve Asset revaluation reserve decimal INBS51 Balance Sheet Total Equity Total shareholders equity decimal INBS50 Balance Sheet Other Reserve All unallocated equity reserves for the period decimal INCF02 Cash Flow Cashflows From Operations Cashflows from operating activities for the period. This excludes all interest paid and received for the period. decimal INCF20 Cash Flow Senior Debt Interest Interest paid on senior loan for the period decimal INCF21 Cash Flow Mezzanine Debt Interest Interest paid on any mezzanine loan for the period decimal INCF24 Cash Flow Bond Interest Interest paid on any senior bonds for the period decimal INCF25 Cash Flow Other Interest Interest paid on any other unallocated loan for the period decimal INCF23 Cash Flow Shareholder Interest Interest paid on any shareholder loans for the period decimal INCF14 Cash Flow Repayment Senior Debt Any principal repayments on the senior loans for the period decimal INCF15 Cash Flow Repayment Mezzanine Debt Any principal repayments on the mezzanine loans for the period decimal INCF16 Cash Flow Repayment Equity Bridge Any principal repayments on the equity bridge facility for the period decimal INCF17 Cash Flow Repayment Shareholder Loans Any principal repayments on the shareholder loan for the period decimal INCF18 Cash Flow Repayment Bonds Any principal repayments on the senior bonds for the period decimal INCF31 Cash Flow Drawdown Senior Debt Any drawdowns of senior loans for the period decimal INCF32 Cash Flow Drawdown Mezzanine Debt Any drawdowns of mezzanine loans for the period decimal INCF34 Cash Flow Drawdown Shareholder Loans Any drawdowns of shareholder loans for the period decimal INCF35 Cash Flow Drawdown Bonds Any drawdowns of senior bonds for the period decimal INCF33 Cash Flow Drawdown Equity Bridge Any drawdowns of equity bridge facility loans for the period decimal INCF26 Cash Flow Senior Debt Principal Interest Total senior debt service (sum of principal and interest) in the event breakdown of payment is not possible decimal INCF27 Cash Flow Mezzanine Debt Principal Interest Total mezzanine debt service (sum of principal and interest) in the event breakdown of payment is not possible decimal INCF29 Cash Flow Bond Principal Interest Total senior bond payments (sum of principal and interest) in the event breakdown of payment is not possible decimal INCF30 Cash Flow Other Principal Interest Total unallocated loan payments (sum of principal and interest) in the event breakdown of payment is not possible decimal INCF28 Cash Flow Shareholder Principal Interest Total shareholder's debt service (sum of principal and interest) in the event breakdown of payment is not possible decimal INCF05 Cash Flow Debt Service Senior debt services decimal INCF19 Cash Flow Repayment Other Any principal repayments on any other unallocated loan for the period decimal INCF22 Cash Flow Equity Bridge Interest Interest paid on any equity bridge for the period decimal INCF06 Cash Flow Investment PPE Any expenditures on purchase of property plant and equipment during the period decimal INCF39 Cash Flow Net Cash Flow From Non-Project Investments The net cash flow from investments in assets that are not related to infrastructure which includes deposits and purchase/sale of subsidiary operations decimal INCF42 Cash Flow Project Investment For 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 INCF43 Cash Flow Equity Investment Any equity investment cashflows in the period that are not provided in the form of loans during the period decimal INCF36 Cash Flow Dividends Paid Any dividends paid to equity during the period decimal INCF41 Cash Flow Sales Value Terminal value/proceeds from sale decimal INCF40 Cash Flow Percentage Sale Value Percentage of control of firm exchanged during transation decimal INCF38 Cash Flow Enterprise Value Equity Value of transaction - cash + minority interests + all non-shareholder debt decimal INCF44 Cash Flow Total Cashflows From Investing Activities Sum of all cashflows from investing activities for the period decimal INCF37 Cash Flow Total Cashflows From Financing Activities Sum of all cashflows from financing activities for the period decimal INCF45 Cash Flow Net Cash Flow For The Period Sum of cashflows from operating, investing and financing activities decimal INCF46 Cash Flow Cash Balance At Period Start Cash and cash equivalents at the beginning of the period decimal INCF47 Cash Flow Cash Balance At Period End Cash and cash equivalents at the end of the period decimal INIS01 Income Statement Revenue Revenue, 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 INIS02 Income Statement Revenue Construction Revenue, as recognised, during the period from the construction of qualifying assets. decimal INIS03 Income Statement Revenue Extraordinary Revenue, as recognised, that is from non-recurring sources. This can include a one time subsidy from the government. decimal INIS04 Income Statement Maintenance Expense Expense for the period for providing maintainence services for operating assets decimal INIS05 Income Statement Administration Expense Expenses for the period for administration of the company. These can include salaries. decimal INIS06 Income Statement Insurance Expense Insurance expense for the period decimal INIS07 Income Statement Other Expense All other unallocated expenses for the period decimal INIS08 Income Statement Fuel Expense Expense for fuel for the period decimal INIS10 Income Statement Operating Profit Total revenue less operating expense for the period decimal INIS28 Income Statement Profit Before Tax The profit (loss) before tax for the period decimal INIS31 Income Statement Net Profit After Tax The net profit (loss) after tax for the period decimal INIS30 Income Statement Other Comprehensive Income (Loss) For The Year After Tax Other 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 INIS11 Income Statement Senior Interest The total of interest expense for all senior debt for the period decimal INIS12 Income Statement Mezzanine Interest The total of interest expense for all mezzanine debt for the period decimal INIS24 Income Statement Bond Interest Interest paid on any senior bonds for the period decimal INIS34 Income Statement Other Interest Interest paid on any other unallocated loan for the period decimal INIS23 Income Statement Shareholder Interest Interest paid on any shareholder loans for the period decimal INIS16 Income Statement RPI Swap Interest Any swap interest expense recognised for any index linked swaps (RPI/CPI) for the period decimal INIS17 Income Statement Swap Interest Any swap interest expense recognised for any swaps not linked to any indices for the period decimal INIS18 Income Statement Borrowing Cost Amortisation Any amortisation of borrowing expenses for the period decimal INIS35 Income Statement Other Interest Interest paid on any other unallocated loan for the period decimal INIS20 Income Statement Bank Interest Receivable All bank interest receipts for the period for the period decimal INIS21 Income Statement Amortisation Issue Costs The amortisation expense of any debt issue costs for the period decimal INIS22 Income Statement Finance Interest Receivable All interest receipts from finance leases for the period decimal INIS32 Income Statement Financing Fees All debt facility fees decimal INIS33 Income Statement Shareholder Loan Fee Shareholder fee decimal INIS25 Income Statement Loan Fee Loan fee decimal INIS26 Income Statement Management Fees Any board management fees paid to shareholders decimal INIS27 Income Statement Depreciation and Amortisation All depreciation and amortisation expenses for the period decimal INIS29 Income Statement Tax Expense The income tax expense for the period decimal INIS09 Income Statement Impairment The charge for the period for impairment of any assets (or reversal of an impairment) decimal