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1.4.6 Raw Value Types

Data Code

Type

Data Field Name

DataDescription

Format

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

INBS06

Balance Sheet

Non-Current Contruction WIP Interest Expense

Interest capitalised on the construction of the asset

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

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

INBS43

Balance Sheet

Non-Current Finance Leases

All finance lease liabilities with maturities greater than 12 months

decimal

INBS44

Balance Sheet

Total Liabilities

Sum of all liabilities

decimal

INBS45

Balance Sheet

Net Assets

Total Assets less Total Liabilities

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

INBS50

Balance Sheet

Other Reserve

All unallocated equity reserves for the period

decimal

INBS51

Balance Sheet

Total Equity

Total shareholders equity

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

INCF05

Cash Flow

Debt Service

Senior debt services

decimal

INCF06

Cash Flow

Investment PPE

Any expenditures on purchase of property plant and equipment during 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

INCF19

Cash Flow

Repayment Other

Any principal repayments on any other unallocated loan 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

INCF22

Cash Flow

Equity Bridge Interest

Interest paid on any equity bridge for the period

decimal

INCF23

Cash Flow

Shareholder Interest

Interest paid on any shareholder loans 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

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

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

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

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

INCF33

Cash Flow

Drawdown Equity Bridge

Any drawdowns of equity bridge facility 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

INCF36

Cash Flow

Dividends Paid

Any dividends paid to equity during the period

decimal

INCF37

Cash Flow

Total Cashflows From Financing Activities

Sum of all cashflows from financing activities for the period

decimal

INCF38

Cash Flow

Enterprise Value

Equity Value of transaction - cash + minority interests + all non-shareholder debt

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

INCF40

Cash Flow

Percentage Sale Value

Percentage of control of firm exchanged during transation

decimal

INCF41

Cash Flow

Sales Value

Terminal value/proceeds from sale

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

INCF44

Cash Flow

Total Cashflows From Investing Activities

Sum of all cashflows from investing 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

INIS09

Income Statement

Impairment

The charge for the period for impairment of any assets (or reversal of an impairment)

decimal

INIS10

Income Statement

Operating Profit

Total revenue less operating expense for the period

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

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

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

INIS23

Income Statement

Shareholder Interest

Interest paid on any shareholder loans for the period

decimal

INIS24

Income Statement

Bond Interest

Interest paid on any senior bonds for the period

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

INIS28

Income Statement

Profit Before Tax

The profit (loss) before tax for the period

decimal

INIS29

Income Statement

Tax Expense

The income tax expense 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

INIS31

Income Statement

Net Profit After Tax

The net profit (loss) after tax for the period

decimal

INIS32

Income Statement

Financing Fees

All debt facility fees

decimal

INIS33

Income Statement

Shareholder Loan Fee

Shareholder fee

decimal

INIS34

Income Statement

Other Interest

Interest paid on any other unallocated loan for the period

decimal

INIS35

Income Statement

Other Interest

Interest paid on any other unallocated loan for the period

decimal



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