Data Quality

Values published. Figures of the income statement, the balance sheet and the cash flow statement, at every period of the coverage.

Proven by a check. Values that a passed check confirms against other figures: the arithmetic of the company's own reports, such as 4 quarters that add up to their fiscal year or the totals of a balance sheet, or a second official document that gives the same value.

Confirmed by a second document. Values that another official document of the company gives in the same amount.

Proven by 2 checks or more. Values that 2 or more passed checks confirm.

Derived from reported figures. Values calculated from figures of the documents listed, such as a fourth quarter from the fiscal year and the first 9 months. Each carries the documents it comes from.

Values withheld. Values left empty because they contradict the definition of their item, or because documents report them in contradiction.

Restated figures tracked. Figures that a later report gives differently from an earlier one. Each value comes from the latest report, and the earlier value is listed with its document.

Changes compared on one basis. Changes against a year earlier whose 2 figures come from one report, where the published figures of the 2 periods come from 2 reports that differ in basis.

Company lines reviewed. Lines that a company presents in terms of its own, set against the standard items and reviewed one by one.

Company lines mapped. Reviewed lines that match the definition of a standard item and give its values in the latest snapshot; the others stay out of every item.

A value that no check proves is published as its document gives it, with a link to the document; the share of proven values shows how much of the coverage other figures confirm. At present no second official document is compared with the reports of US filers, so their values are proven by the arithmetic of their own reports. The measures come from the latest snapshot of each company and change when a company files a new report.