What are the definitions of Cash Flows used in the Premium Subscription? (updated 07/25/2012)

Cash Flow Overlay Definitions

Cash Flow per Share

This concept is Cash Flow divided by Common Shares Outstanding - Company.

Free Cash Flow per Share

This concept is Operating Activities - Net Cash Flow minus Cash Dividends minus Capital Expenditures. This is divided by Common Shares Outstanding - Company.

Operating Activities - Net Cash Flow

This item represents the net change in cash from all items classified in the Operating Activities section on a Statement of Cash Flows.

This item contains a Not Available data code (@NA) for companies reporting a Working Capital Statement, a Cash by Source and Use of Funds Statement, or a Cash Statement by Activity.

This item includes changes in operating assets and liabilities.

Increases in cash are presented as positive numbers. Decreases appear as negative numbers.

This item is not available for banks.