Investor Relations

First Call Estimates Glossary

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Term
52 Week High Date
Definition
This is the date of the highest end-of-day price during the preceding 52 weeks.
Term
52 Week Low
Definition
The lowest intraday price during the preceding 52 weeks.
Term
52 Week Low
Definition
The lowest intraday price during the preceding 52 weeks.
Term
52 Week Low Date
Definition
This is the date of the lowest end-of-day price in the preceding 52 weeks.
Term
52 Week Price Percent Change (%)
Definition
This is the percentage change in the company's stock price over the last fifty two weeks.
Term
Acceptances Outstanding
Definition
Acceptances Outstanding represents contingent liabilities that result from transactions mediated by a bank on behalf of customers. The mediating bank may earn fees on mediation or marginal gains/losses on such transactions.
Term
Accounting Change
Definition
Accounting Change represents three types of accounting changes:
A change from one generally accepted accounting principle to another generally accepted principle
A change that occurs as the result of new information or as additional information is acquired
A change from reporting as one type of entity to another type of entity.
Term
Accounting Change
Definition
Accounting Change is applicable only if Net Income/Starting Line is income after accumulated gains/losses from changes in accounting principles. Because the purpose of the operating section of the cash flow is to provide cash representation of a company’s operating activities, any gain/loss from accounting change included in net income computation needs to be reversed.
Term
Accounts Payable
Definition
Accounts Payable represents balances owed to suppliers for materials and merchandise acquired on an open account.
Term
Accounts Payable
Definition
Accounts Payable represents changes in accounts payable during the period. An increase in accounts payable has a positive impact on cash flow from operating activities, and vice versa.