Dimensional Warehouse Model Data Model

Entity

Entity Balance Sheet Analysis

Description

To analyze the organization's Balance Sheets which report the total assets, total liabilities, and total shareholders equity at a specific time.

Attributes
Account Dk
Accounts Receivable Amt
Accumulated Other Comprehensive Income Amt
Assets Of Discontinued Operations Amt
Buildings And Improvements Amt
Calendar Dk
Cash And Cash Equivalents Amt
Closing Inventory On Hand Amount Amt
Common Stock Capital Amt
Current Assets Amt
Current Liabilities Amt
Current Tax Receivables Amt
Deferred Income Tax Liabilities Amt
Deferred Tax Assets Amt
Dividends Payable Amt
Fixed Asset Account Amt
Fixtures & Equipment Amt
Goodwill Amt
Intangible Assets Amt
Liabilities Of Discontinued Operations Amt
Long Term Assets Amt
Long Term Liabilities Amt
Other Assets Amt
Other Current Assets Amt
Other Intangible Assets Amt
Other Liabilities Amt
Plant & Equipment Amount Amt
Preferred Stock Capital Amt
Prepaid Expenses Amt
Provider Dk
Responsibility Center Dk
Retained Earnings Amt
Share Capital Amt
Short Term Investments Amt
Total Assets Amt
Total Liabilities Amt
Total Liabilities And Share Capital Amt
Transportation Equipment Amount Amt

Relationship
Balance Sheet Analysis_Provider Dimension_FK
Balance Sheet Analysis_Responsibility Center Dimension_FK
Balance Sheet Analysis_Account Dimension_FK
Balance Sheet Analysis_Calendar Dimension_FK

Primary Key
Balance Sheet Analysis PK

Dependencies
NONE

Reverse Dependencies

Attribute Details

Account Dk

Description	A numeric surrogate key used to uniquely identify entities in the dimensional model.
Data Type	Standards - Data Domains.ddm/Data Domains/Surrogate Key Large [LONG]
Is Part Of PrimaryKey	true
Is Required	true
Is Derived	false
Is Surrogate Key	false

Accounts Receivable Amt

Description	A measure that identifies the amount of funds due to the organization (but not collected) from sources other than interest-related dealings.
Data Type	Standards - Data Domains.ddm/Data Domains/Currency Amount [DECIMAL(14,2)]
Is Part Of PrimaryKey	false
Is Required	false
Is Derived	false
Is Surrogate Key	false

Accumulated Other Comprehensive Income Amt

Description	A measure that identifies the value associated with the accumulation of other comprehensive income adjustments such as unrealized gains on Available For Sale Securities and Foreign Currency Translation Adjustments. For example: Accumulated other comprehensive income is typically a component part of Stockholders' Equity, alongside Common stock, Additional paid-in capital, Deferred compensation, Accumulated deficit.
Data Type	Standards - Data Domains.ddm/Data Domains/Currency Amount [DECIMAL(14,2)]
Is Part Of PrimaryKey	false
Is Required	false
Is Derived	false
Is Surrogate Key	false

Assets Of Discontinued Operations Amt

Description	A measure that identifies assets of operations which have been discontinued. An operation is deemed discontinued as a result of its sale, disposal or planned sale. For example: According to http://www.iasplus.com: IFRS 5 replaces IAS 35 Discontinuing Operations. The definition of discontinued operations is very much the same as the definition of discontinuing operations in IAS 35. However the timing of the classification now depends on when the discontinued operation satisfies the criteria to be classified as held for sale. The same requirement applies to non-current asset held for sale. Further, IFRS 5 requires the results of discontinued operations to be presented as a single amount on the face of the income statement.
Data Type	Standards - Data Domains.ddm/Data Domains/Currency Amount [DECIMAL(14,2)]
Is Part Of PrimaryKey	false
Is Required	false
Is Derived	false
Is Surrogate Key	false

Buildings And Improvements Amt

Description	A measure that identifies the amount of funds expended by the organization in providing and maintaining business premises used in operating the organization. For example, Buildings, Warehouses, Offices
Data Type	Standards - Data Domains.ddm/Data Domains/Currency Amount [DECIMAL(14,2)]
Is Part Of PrimaryKey	false
Is Required	false
Is Derived	false
Is Surrogate Key	false

Calendar Dk

Description	A numeric surrogate key used to uniquely identify entities in the dimensional model.
Data Type	Standards - Data Domains.ddm/Data Domains/Surrogate Key Large [LONG]
Is Part Of PrimaryKey	true
Is Required	true
Is Derived	false
Is Surrogate Key	false

Cash And Cash Equivalents Amt

Description	A measure that identifies the amount of Cash And Cash Equivalents. Cash includes money a organization holds and money deposited with financial institutions that can be withdrawn without notice. Cash equivalents are defined as short-term, highly liquid investments that are readily convertible to known amounts of cash and which are subject to an insignificant risk of changes in value [International Financial Reporting Standard IAS7.6].
Data Type	Standards - Data Domains.ddm/Data Domains/Currency Amount [DECIMAL(14,2)]
Is Part Of PrimaryKey	false
Is Required	false
Is Derived	false
Is Surrogate Key	false

Closing Inventory On Hand Amount Amt

Description	A measure that identifies the total inventory value based on quantities available On Hand within the organization unit at the closing of a measurement period.
Data Type	Standards - Data Domains.ddm/Data Domains/Currency Amount [DECIMAL(14,2)]
Is Part Of PrimaryKey	false
Is Required	false
Is Derived	false
Is Surrogate Key	false

Common Stock Capital Amt

Description	A measure that identifies the amount of funds raised by the issue of common or ordinary shares of equity ownership in the organization, used to raise capital, bought and sold on an equity exchange in which the market determines the price. Earnings to shareholders are gained either through dividends or appreciation or the equity share price.
Data Type	Standards - Data Domains.ddm/Data Domains/Currency Amount [DECIMAL(14,2)]
Is Part Of PrimaryKey	false
Is Required	false
Is Derived	false
Is Surrogate Key	false

Current Assets Amt

Description	A measure that identifies the value of assets which are already in the form of cash, or are expected to be converted to cash within a short period of time, such as one month. Also known as liquid assets. For example, money market investment products such as call and notice with short maturity periods, treasury bills and demand loans.
Data Type	Standards - Data Domains.ddm/Data Domains/Currency Amount [DECIMAL(14,2)]
Is Part Of PrimaryKey	false
Is Required	false
Is Derived	false
Is Surrogate Key	false

Current Liabilities Amt

Description	A measure that identifies the amount owed to third parties which are expected due within a short period of time, such as one month. For example, Accounts Payable, Short Term Debt.
Data Type	Standards - Data Domains.ddm/Data Domains/Currency Amount [DECIMAL(14,2)]
Is Part Of PrimaryKey	false
Is Required	false
Is Derived	false
Is Surrogate Key	false

Current Tax Receivables Amt

Description	A measure that identifies the Current Tax Receivables (due back to be credited to the organization from the tax authorities, as opposing to tax payable by the organization to the tax authorities). International Financial Reporting Standard IAS 1 68 m
Data Type	Standards - Data Domains.ddm/Data Domains/Currency Amount [DECIMAL(14,2)]
Is Part Of PrimaryKey	false
Is Required	false
Is Derived	false
Is Surrogate Key	false

Deferred Income Tax Liabilities Amt

Description	A measure that identifies the Deferred Income Tax Liabilities. Taxable or deductible temporary differences x Tax rate = Deferred tax liabilities or assets. The measurement of deferred tax liabilities and deferred tax assets should reflect the tax consequences that would follow from the way in which management expects to recover or settle the underlying asset or liability [International Financial Reporting Standard IAS12.51]. International Financial Reporting Standard IAS 1 68 n International Financial Reporting Standard IAS 12 81 g i
Data Type	Standards - Data Domains.ddm/Data Domains/Currency Amount [DECIMAL(14,2)]
Is Part Of PrimaryKey	false
Is Required	false
Is Derived	false
Is Surrogate Key	false

Deferred Tax Assets Amt

Description	A measure that identifies the Deferred Tax Assets. Deferred tax assets and liabilities should be measured at the tax rates that are expected to apply to the period when the asset is realized or the liability is settled, based on tax rates (and tax laws) that have been enacted or substantively enacted by the balance sheet date. Deferred tax assets may arise from unused tax losses that are carried forward for tax purposes. These are calculated as follows: Unused tax losses x Tax rate = Deferred tax assets A deferred tax asset is recognized for temporary differences that will result in deductible amounts in future years and for carry forwards. For example, a temporary difference is created between the reported amount and the tax basis of a liability for estimated expenses if, for tax purposes, those estimated expenses are not deductible until a future year. Settlement of that liability will result in tax deductions in future years, and a deferred tax asset is recognized in the current year for the reduction in taxes payable in future years. International Financial Reporting Standard IAS 1 68 n International Financial Reporting Standard IAS 12 81 g i
Data Type	Standards - Data Domains.ddm/Data Domains/Currency Amount [DECIMAL(14,2)]
Is Part Of PrimaryKey	false
Is Required	false
Is Derived	false
Is Surrogate Key	false

Dividends Payable Amt

Description	A measure that identifies the value of funds payable by the organization to its shareholders in the form of stockholders dividends.
Data Type	Standards - Data Domains.ddm/Data Domains/Currency Amount [DECIMAL(14,2)]
Is Part Of PrimaryKey	false
Is Required	false
Is Derived	false
Is Surrogate Key	false

Fixed Asset Account Amt

Description	A measure that identifies the assets of the organization that have been acquired for the purpose of carrying on the business of the organization.
Data Type	Standards - Data Domains.ddm/Data Domains/Currency Amount [DECIMAL(14,2)]
Is Part Of PrimaryKey	false
Is Required	false
Is Derived	false
Is Surrogate Key	false

Fixtures & Equipment Amt

Description	A measure that identifies the amount of funds expended by the organization in setting up and maintaining the Fixtures and Equipment for all business premises used in operating the organization. For example, Shelving fixtures, Refrigerated cabinets, display cases.
Data Type	Standards - Data Domains.ddm/Data Domains/Currency Amount [DECIMAL(14,2)]
Is Part Of PrimaryKey	false
Is Required	false
Is Derived	false
Is Surrogate Key	false

Goodwill Amt

Description	A measure that identifies the monetary amount in excess of the cost of the purchase, over the purchaser's interest in the fair value of the identifiable assets and liabilities acquired as at the date of the exchange transaction, where 'fair value' is defined as the amount for which an asset could be exchanged, or a liability settled, between knowledgeable, willing parties in an arm's length transaction. For example: In the early 1990s, tax incentives existed for allocating value to core deposit intangible assets such as goodwill but after the Tax Code was changed to permit the deductibility of goodwill amortization, the incentive disappeared. However, with the introduction of the Statement of Financial Accounting Standard No. 141, the need for core deposit intangible asset valuations has been revived.
Data Type	Standards - Data Domains.ddm/Data Domains/Currency Amount [DECIMAL(14,2)]
Is Part Of PrimaryKey	false
Is Required	false
Is Derived	false
Is Surrogate Key	false

Intangible Assets Amt

Description	A measure that identifies the Intangible Assets which are identifiable non-monetary assets without physical substance that a organization holds for its own use or for rental to others [International Financial Reporting Standard IAS 38.7]. Examples of intangible assets include computer software, licenses, patents and copyrights [International Financial Reporting Standard IAS 38.8]. Intangible assets held for sale in the ordinary course of business should be accounted for as inventories or construction contracts [International Financial Reporting Standard IAS38.2(a)]. An intangible asset is recognized when it meets the following criteria [International Financial Reporting Standard IAS38.7,19]: a) it is identifiable; b) the organization has control over the asset; c) it is probable that economic benefits will flow to the organization; d) the cost of the asset can be measured reliably.
Data Type	Standards - Data Domains.ddm/Data Domains/Currency Amount [DECIMAL(14,2)]
Is Part Of PrimaryKey	false
Is Required	false
Is Derived	false
Is Surrogate Key	false

Liabilities Of Discontinued Operations Amt

Description	A measure that identifies liabilities of operations which have been discontinued. An operation is deemed discontinued as a result of its sale, disposal or planned sale.
Data Type	Standards - Data Domains.ddm/Data Domains/Currency Amount [DECIMAL(14,2)]
Is Part Of PrimaryKey	false
Is Required	false
Is Derived	false
Is Surrogate Key	false

Long Term Assets Amt

Description	A measure that identifies the value of long term assets which are not expected to be converted to cash within one year.
Data Type	Standards - Data Domains.ddm/Data Domains/Currency Amount [DECIMAL(14,2)]
Is Part Of PrimaryKey	false
Is Required	false
Is Derived	false
Is Surrogate Key	false

Long Term Liabilities Amt

Description	A measure that identifies the amount owed to third parties which are not expected due within a short period of time, such as one year
Data Type	Standards - Data Domains.ddm/Data Domains/Currency Amount [DECIMAL(14,2)]
Is Part Of PrimaryKey	false
Is Required	false
Is Derived	false
Is Surrogate Key	false

Other Assets Amt

Description	A measure that identifies Assets that do not fit into specific or predetermined categories on the balance sheet or financial statement. International Financial Reporting Standard IFRS-CP International Financial Reporting Standard IAS 1 74 International Financial Reporting Standard IAS 7 31 International Financial Reporting Standard IAS 7 20 a For example: Some prepaid long-term expenses, deposits on long-term leases, and intangibles not directly in use by the firm. A balance sheet item which equals the sum of cash and cash equivalents, accounts receivable, inventory, marketable securities, prepaid expenses, and other assets that could be converted to cash in less than one year. A company's creditors will often be interested in how much that company has in current assets, since these assets can be easily liquidated in case the company goes bankrupt. In addition, current assets are important to most companies as a source of funds for day-to-day operations. Related terms are, for instance; current liabilities, current ratio, quick assets.
Data Type	Standards - Data Domains.ddm/Data Domains/Currency Amount [DECIMAL(14,2)]
Is Part Of PrimaryKey	false
Is Required	false
Is Derived	false
Is Surrogate Key	false

Other Current Assets Amt

Description	A measure that identifies the monetary value of any other current assets not listed separately.
Data Type	Standards - Data Domains.ddm/Data Domains/Currency Amount [DECIMAL(14,2)]
Is Part Of PrimaryKey	false
Is Required	false
Is Derived	false
Is Surrogate Key	false

Other Intangible Assets Amt

Description	A measure that identifies the monetary value of any other intangible assets not listed separately.
Data Type	Standards - Data Domains.ddm/Data Domains/Currency Amount [DECIMAL(14,2)]
Is Part Of PrimaryKey	false
Is Required	false
Is Derived	false
Is Surrogate Key	false

Other Liabilities Amt

Description	A measure that identifies Other Liabilities. International Financial Reporting Standard-CP International Financial Reporting Standard IAS 1 74 International Financial Reporting Standard IAS 7 31 International Financial Reporting Standard IAS 7 20 a
Data Type	Standards - Data Domains.ddm/Data Domains/Currency Amount [DECIMAL(14,2)]
Is Part Of PrimaryKey	false
Is Required	false
Is Derived	false
Is Surrogate Key	false

Plant & Equipment Amount Amt

Description	A measure that identifies the amount of funds expended by the organization in setting up and maintaining the infrastructure (computer hardware, communications networks) used in operating the organization.
Data Type	Standards - Data Domains.ddm/Data Domains/Currency Amount [DECIMAL(14,2)]
Is Part Of PrimaryKey	false
Is Required	false
Is Derived	false
Is Surrogate Key	false

Preferred Stock Capital Amt

Description	A measure that identifies the amount of funds raised by the issue of preference shares, whose shareholders are entitled to dividends in preference to any other shareholders. Preference shares are used to raise capital, sold at a premium price but usually paying better dividends than ordinary shares and in the event of the liquidation of the company, these shares are redeemed first before any other forms of equity capital are paid. These are securities normally without voting power. For example: Convertible preference shares Cumulative preference shares Debentures. Preference shares, for example, among other types of shares have to be stated in the 10Q and 10 K reports Redeemable preference shares
Data Type	Standards - Data Domains.ddm/Data Domains/Currency Amount [DECIMAL(14,2)]
Is Part Of PrimaryKey	false
Is Required	false
Is Derived	false
Is Surrogate Key	false

Prepaid Expenses Amt

Description	A measure that identifies the monetary value of any prepayments in respect to expenses incurred by the organization. Prepayments are distinguishable from trade and other receivables in that a prepayment balance will not result in receipt of cash. International Financial Reporting Standard IAS 1 75 b International Financial Reporting Standard IAS 7 31 International Financial Reporting Standard IAS 7 20 a
Data Type	Standards - Data Domains.ddm/Data Domains/Currency Amount [DECIMAL(14,2)]
Is Part Of PrimaryKey	false
Is Required	false
Is Derived	false
Is Surrogate Key	false

Provider Dk

Description	A numeric surrogate key used to uniquely identify entities in the dimensional model.
Data Type	Standards - Data Domains.ddm/Data Domains/Surrogate Key Large [LONG]
Is Part Of PrimaryKey	true
Is Required	true
Is Derived	false
Is Surrogate Key	false

Responsibility Center Dk

Description	A numeric surrogate key used to uniquely identify entities in the dimensional model.
Data Type	Standards - Data Domains.ddm/Data Domains/Surrogate Key Large [LONG]
Is Part Of PrimaryKey	true
Is Required	true
Is Derived	false
Is Surrogate Key	false

Retained Earnings Amt

Description	A measure that identifies the amount of funds which were not dispersed in benefits to shareholders via dividends, but were instead retained by the organization to meet the capital demands of running the business. International Financial Reporting Standard IAS 1 75 e
Data Type	Standards - Data Domains.ddm/Data Domains/Currency Amount [DECIMAL(14,2)]
Is Part Of PrimaryKey	false
Is Required	false
Is Derived	false
Is Surrogate Key	false

Share Capital Amt

Description	A measure that identifies the funds that have been raised by issuing shares in the organization. This corresponds to the issued capital, as opposed to the authorized, or nominal capital.
Data Type	Standards - Data Domains.ddm/Data Domains/Currency Amount [DECIMAL(14,2)]
Is Part Of PrimaryKey	false
Is Required	false
Is Derived	false
Is Surrogate Key	false

Short Term Investments Amt

Description	A measure that identifies the value of time deposits and other short term investments held by the organization.
Data Type	Standards - Data Domains.ddm/Data Domains/Currency Amount [DECIMAL(14,2)]
Is Part Of PrimaryKey	false
Is Required	false
Is Derived	false
Is Surrogate Key	false

Total Assets Amt

Description	A measure that identifies the value of everything owned by an Involved Party that has commercial exchange or book value. Listed on the Balance Sheet, this figure represents the total assets of the company. Total Assets include all the Current Assets, Net Property/Plant/Equipment, and any other miscellaneous assets the company may have. Importance of Total Assets: Total Assets in and of themselves are important, but it is even more important to look at what makes up the Total Assets and how these figures change over time. For example a company with a higher amounts of cash and marketable securities, but low amounts of inventory over time is one that is becoming more efficient in its asset-handling practices and is generally a good sign. Total assets include fair market value of securities owned, plus collateral held for securities loaned, un-invested cash, foreign currency, receivables, forward foreign currency contract appreciation, variation margin, and other miscellaneous assets, as of the date indicated. For example: Shareholder equity is the difference between total assets and total liabilities on the balance sheet.
Data Type	Standards - Data Domains.ddm/Data Domains/Currency Amount [DECIMAL(14,2)]
Is Part Of PrimaryKey	false
Is Required	false
Is Derived	false
Is Surrogate Key	false

Total Liabilities Amt

Description	A measure that identifies the amount owed to third parties, including customer deposits and borrowings. Listed on the Balance Sheet, this figure represents the Total Liabilities of the company. Total Liabilities include all the Current Liabilities, Long Term Debt, and any other miscellaneous liabilities the company may have. Importance of Total Liabilities: Total Liabilities in and of themselves are important, but it is even more important to look at what makes up the Total Liabilities and how these figures change over time. Looking at the accompanying notes describing what makes up the Long Term Debt will help you determine if the debt is beneficial or detrimental
Data Type	Standards - Data Domains.ddm/Data Domains/Currency Amount [DECIMAL(14,2)]
Is Part Of PrimaryKey	false
Is Required	false
Is Derived	false
Is Surrogate Key	false

Total Liabilities And Share Capital Amt

Description	A measure that identifies the value associated with the calculation of total liabilities and share capital. Total liabilities include short term liabilities, long term liabilities, long term debt and liabilities from discontinued operations. Share capital is the capital stipulated in a corporation's articles of association. The articles also specify the number of shares into which the share capital is divided. The company issues shares in the amount of its share capital.
Data Type	Standards - Data Domains.ddm/Data Domains/Currency Amount [DECIMAL(14,2)]
Is Part Of PrimaryKey	false
Is Required	false
Is Derived	false
Is Surrogate Key	false

Transportation Equipment Amount Amt

Description	A measure that identifies the amount of funds expended by the organization in acquiring and maintaining any transportation equipment used in operating the organization. For example, delivery vans, ambulances.
Data Type	Standards - Data Domains.ddm/Data Domains/Currency Amount [DECIMAL(14,2)]
Is Part Of PrimaryKey	false
Is Required	false
Is Derived	false
Is Surrogate Key	false

Relationship Details

Balance Sheet Analysis_Provider Dimension_FK

Is Identifying Relationship	true
Child Table	Balance Sheet Analysis
Child Multiplicity	ZERO_TO_MANY
Child Referential Integrity: On Delete	NONE
Child Referential Integrity: On Insert	NONE
Child Referential Integrity: On Update	NONE
Parent Table	Provider Dimension
Parent Multiplicity	ONE
Parent Referential Integrity: On Delete	NONE
Parent Referential Integrity: On Insert	NONE
Parent Referential Integrity: On Update	NONE

Balance Sheet Analysis_Responsibility Center Dimension_FK

Is Identifying Relationship	true
Child Table	Balance Sheet Analysis
Child Multiplicity	ZERO_TO_MANY
Child Referential Integrity: On Delete	NONE
Child Referential Integrity: On Insert	NONE
Child Referential Integrity: On Update	NONE
Parent Table	Responsibility Center Dimension
Parent Multiplicity	ONE
Parent Referential Integrity: On Delete	NONE
Parent Referential Integrity: On Insert	NONE
Parent Referential Integrity: On Update	NONE

Balance Sheet Analysis_Account Dimension_FK

Is Identifying Relationship	true
Child Table	Balance Sheet Analysis
Child Multiplicity	ZERO_TO_MANY
Child Referential Integrity: On Delete	NONE
Child Referential Integrity: On Insert	NONE
Child Referential Integrity: On Update	NONE
Parent Table	Account Dimension
Parent Multiplicity	ONE
Parent Referential Integrity: On Delete	NONE
Parent Referential Integrity: On Insert	NONE
Parent Referential Integrity: On Update	NONE

Balance Sheet Analysis_Calendar Dimension_FK

Is Identifying Relationship	true
Child Table	Balance Sheet Analysis
Child Multiplicity	ZERO_TO_MANY
Child Referential Integrity: On Delete	NONE
Child Referential Integrity: On Insert	NONE
Child Referential Integrity: On Update	NONE
Parent Table	Calendar Dimension
Parent Multiplicity	ONE
Parent Referential Integrity: On Delete	NONE
Parent Referential Integrity: On Insert	NONE
Parent Referential Integrity: On Update	NONE

Primary Key Details

Balance Sheet Analysis PK

Key Attribute	Provider Dk
Key Attribute	Responsibility Center Dk
Key Attribute	Account Dk
Key Attribute	Calendar Dk

Overview

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Entity

Dimensional Warehouse Model Data Model