Dimensional Warehouse Model Data Model

Entity

Entity Income Statement Analysis

Description

To analyze an organization's Income Statement which is a financial report that by summarizing revenues and expenses, and showing the net profit or loss in a specified accounting period it depicts an organization's financial performance due to operations as well as other activities rendering gains or losses. Also known as the profit and loss statement.

Attributes
Account Dk
Basic Earnings (Loss) Per Share Amt
Calendar Dk
Diluted Earnings (Loss) Per Share Amt
Diluted Weighted Average Common Shares Outstanding Amt
Dividend Per Common Share Amt
Dividends Declared On Common Stock Amt
Income From Continuing Operations Before Taxes Amt
Net Income Amt
Net Income Applicable To Common Shareholders Amt
Net Income From Continuing Operations Amt
Operating Income Amt
Profit Margin Amt
Provider Dk
Responsibility Center Dk
Weighted Average Common Shares Outstanding Amt

Relationship
Income Statement Analysis_Provider Dimension_FK
Income Statement Analysis_Responsibility Center Dimension_FK
Income Statement Analysis_Account Dimension_FK
Income Statement Analysis_Calendar Dimension_FK

Primary Key
Income Statement 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

Basic Earnings (Loss) Per Share Amt

Description	A measure that identifies the Basic Earnings (Loss) Per Share. Basic earnings is calculated as the net profit or loss attributable to ordinary shareholders less preference dividends. International Financial Reporting Standard IAS 33 66
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

Diluted Earnings (Loss) Per Share Amt

Description	A measure that identifies the Diluted Earnings (Loss) Per Share. Diluted earnings is the net profit or loss attributable to ordinary shareholders, adjusted for the after-tax effect of changes in income and expenses as if the conversion of potential ordinary shares had occurred. International Financial Reporting Standard IAS 33 66
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

Diluted Weighted Average Common Shares Outstanding Amt

Description	(Diluted Weighted Average Common Shares Outstanding) A measure that identifies the Diluted Weighted Average Number of Common Shares Outstanding as if the conversion of potential ordinary shares had occurred. This is important in computing EPS (Earnings Per Share), as indicated by the following example: A company's news release note: 'The weighted average common shares outstanding at March 31, 2005 excludes approximately 8.9 million shares as those shares would be anti-dilutive due to the Company's net loss position.' EPS is calculated as the Adjusted Income Available to Common Stockholders (based on Generally Accepted Accounting Principles, GAAP) for the trailing 12 months divided by the trailing 12 month weighted average shares outstanding. Diluted EPS utilizes diluted weighted average shares in the calculation, or the weighted average shares assuming all convertible securities are exercised.
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

Dividend Per Common Share Amt

Description	A measure that identifies the monetary value of dividend payable on each common stock share held by shareholders 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

Dividends Declared On Common Stock Amt

Description	A measure that identifies the value of Dividends Declared On Common Stock.
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

Income From Continuing Operations Before Taxes Amt

Description	A measure that identifies the value of income from continuing operations before income tax has been deducted.
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

Net Income Amt

Description	A measure that identifies the difference between revenue earned (Income) and costs incurred (Expenses) including taxes and any income or loss generated by discontinued operations.
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

Net Income Applicable To Common Shareholders Amt

Description	A measure that identifies the funds applicable to common stock shareholders of the organization based on Net income after Tax and after any dividends payable to preference shareholders.
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

Net Income From Continuing Operations Amt

Description	A measure that identifies the value of income from continuing operations after income tax has been deducted.
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

Operating Income Amt

Description	A measure that identifies the monetary value of profit (or loss) generated by the organization through its normal activities during a period of time.
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

Profit Margin Amt

Description	A measure that identifies the value of sales minus cost of goods sold. Also known as Gross Margin or Gross Profit. Note that this value can be negative where goods are sold at a loss.
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

Weighted Average Common Shares Outstanding Amt

Description	A measure that identifies the weighted average number of common shares owned by shareholders of the organization over a specified time 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

Relationship Details

Income Statement Analysis_Provider Dimension_FK

Is Identifying Relationship	true
Child Table	Income Statement 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

Income Statement Analysis_Responsibility Center Dimension_FK

Is Identifying Relationship	true
Child Table	Income Statement 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

Income Statement Analysis_Account Dimension_FK

Is Identifying Relationship	true
Child Table	Income Statement 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

Income Statement Analysis_Calendar Dimension_FK

Is Identifying Relationship	true
Child Table	Income Statement 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

Income Statement Analysis PK

Description	The unique identifier of the Income Statement Analysis
Key Attribute	Provider Dk
Key Attribute	Account Dk
Key Attribute	Responsibility Center Dk
Key Attribute	Calendar Dk

Overview

Top

Package

Entity

Dimensional Warehouse Model Data Model