kavish218/finance_medical_data · Datasets at Hugging Face

columnname stringlengths 2 26	businessterm stringlengths 6 72	description stringlengths 29 172
LIABILITY_TOTAL	Total Liabilities	The total amount of financial obligations or debts that a company owes to creditors.
EQUITY_TOTAL	Total Equity	Represents the residual interest in the assets of the entity after deducting liabilities, often referred to as shareholders' equity.
REVENUE_TOTAL	Total Revenue	The total income generated by a business from its operations, excluding costs and expenses, typically measured over a fiscal period.
OPERATING_EXPENSES	Operating Expenses	The costs associated with running a company's core business activities, such as rent, utilities, and salaries.
NET_INCOME	Net Income	The amount of earnings remaining after deducting all expenses, taxes, and costs from total revenue; also known as the bottom line or net profit.
CASH_FLOW_OPERATING	Operating Cash Flow	The amount of cash generated or consumed by a company's normal business operations, an indicator of its short-term financial health.
CURRENT_RATIO	Current Ratio	A liquidity ratio that measures a company's ability to pay short-term obligations or those due within one year, calculated as current assets divided by current liabilities.
DEBT_TO_EQUITY_RATIO	Debt-to-Equity Ratio	A financial leverage ratio that compares a company's total liabilities to its shareholder equity, indicating the proportion of debt used to finance assets.
RETURN_ON_ASSETS	Return on Assets (ROA)	A profitability ratio that measures the efficiency of a company's management in using its assets to generate profit.
EARNINGS_PER_SHARE	Earnings per Share (EPS)	A company's net profit divided by the number of outstanding shares of its common stock, showing profitability on a per-share basis.
INTEREST_EXPENSE	Interest Expense	The cost incurred by a company for borrowed funds, typically in the form of interest payments on debt.
INVENTORY_TURNOVER	Inventory Turnover Ratio	A measure of how many times inventory is sold or used in a period, calculated as cost of goods sold divided by average inventory.
MARKET_CAP	Market Capitalization	The total market value of a company's outstanding shares of stock, calculated as share price multiplied by the total number of outstanding shares.
DIVIDEND_YIELD	Dividend Yield	A financial ratio that indicates how much a company pays out in dividends each year relative to its stock price.
GROSS_PROFIT_MARGIN	Gross Profit Margin	The difference between revenue and cost of goods sold, divided by revenue, expressed as a percentage; shows how efficiently a company produces goods.
ROE	Return on Equity (ROE)	A measure of financial performance calculated by dividing net income by shareholders' equity, indicating how well a company uses investments to generate earnings.
DSO	Days Sales Outstanding (DSO)	A metric used to estimate the average number of days it takes a company to collect payment after a sale has been made.
FCF	Free Cash Flow (FCF)	The amount of cash generated by a company after accounting for capital expenditures, representing available cash for expansion or debt repayment.
NOPAT	Net Operating Profit After Tax	A company's after-tax operating profit, used to measure a firm's core operational performance excluding tax effects from financing decisions.
WACC	Weighted Average Cost of Capital (WACC)	The average rate a company is expected to pay to finance its assets, weighted by the proportion of debt and equity in its capital structure.
CAPEX	Capital Expenditure (CAPEX)	Funds used by a company to acquire, upgrade, or maintain physical assets such as property, industrial buildings, or equipment.
COGS	Cost of Goods Sold (COGS)	The direct costs attributable to the production of the goods sold by a company, including materials and labor.
AR_TURNOVER	Accounts Receivable Turnover	A ratio measuring how effectively a company collects revenue, calculated by dividing net credit sales by average accounts receivable.
EBITDA_MARGIN	EBITDA Margin	A profitability ratio calculated as EBITDA divided by total revenue, representing a company's operational efficiency.
GROSS_PROFIT	Gross Profit	The profit a company makes after deducting the costs associated with producing its goods or services.
LTV	Loan-to-Value (LTV) Ratio	A ratio used by lenders to assess the risk of a loan, calculated by dividing the loan amount by the appraised value of the property or asset.
EPS	Earnings per Share (EPS)	A portion of a company's profit allocated to each outstanding share of common stock, indicating profitability on a per-share basis.
P/E_RATIO	Price-to-Earnings (P/E) Ratio	A valuation ratio of a company's current share price compared to its earnings per share, used to assess if the stock is over or undervalued.
EBITDA_TO_INTEREST_EXPENSE	EBITDA to Interest Expense Ratio	A ratio that measures a company's ability to pay interest on its outstanding debt using its EBITDA.
QUICK_RATIO	Quick Ratio (Acid-Test Ratio)	A liquidity ratio measuring a company's ability to meet short-term obligations with its most liquid assets, excluding inventory.
inv_amt	invoice Amount	The total amount billed to a customer for goods or services provided.
ap_due	accounts payable due	The total amount a company owes to suppliers that is due for payment.
ar_outstanding	accounts receivable outstanding	The total amount owed to a company by its customers that has not yet been collected.
tax_liab	tax liability	The total amount of taxes a company owes to the government, based on taxable income.
int_inc	interest income	Income earned by a company from its interest-bearing financial assets, such as loans or securities.
inv_turnover	inventory turnover	A ratio that measures how many times a company's inventory is sold and replaced over a period.
cap_exp	capital expenditure	Funds spent by a company to acquire, upgrade, or maintain physical assets such as equipment or buildings.
rev_growth	revenue growth	The increase in a company's revenue over a specific period, expressed as a percentage.
debt_serv	debt service	The cash required to cover the repayment of interest and principal on a company’s outstanding debt.
fin_charges	financing charges	The cost incurred by a company to borrow funds, usually in the form of interest on loans or bonds.
div_payout	dividend payout	The portion of a company’s earnings distributed to shareholders in the form of dividends.
ebit_margin	EBIT margin	A profitability ratio that measures earnings before interest and taxes as a percentage of revenue.
op_cashflow	operating cash flow	The cash generated by a company’s core business operations, excluding capital expenditures or financing activities.
pref_shares	preferred shares	Equity shares that give shareholders a higher claim on assets and earnings than common shares, typically with fixed dividends.
goodwill_amort	goodwill amortization	The process of gradually writing off the value of goodwill on the balance sheet over a period of time.
fx_gain	foreign exchange gain	Profit realized by a company when exchange rates fluctuate in its favor during international transactions.
np_margin	net profit margin	A profitability ratio calculated as net income divided by revenue, showing how much profit is made for each dollar of revenue.
int_exp	interest expense	The cost incurred by an entity for borrowed funds, typically in the form of interest payments on loans or bonds.
ar_turn	accounts receivable turnover	A ratio that measures how efficiently a company collects its receivables, calculated by dividing net credit sales by average accounts receivable.
acc_dep	accumulated depreciation	The total amount of depreciation expense that has been charged against an asset since it was acquired.
cf_oper	cash flow from operations	The cash generated or consumed by a company’s primary operating activities, such as sales of goods and services.
pref_div	preferred dividend	Dividends that are paid to preferred shareholders, typically at a fixed rate before any dividends are paid to common shareholders.
ltl	long term liabilities	Financial obligations that are due more than one year from the balance sheet date.
wip_inv	work in progress inventory	The value of partially finished goods that are still in the production process at the end of a period.
gp_margin	gross profit margin	A profitability ratio that shows the percentage of revenue that exceeds the cost of goods sold (COGS).
liq_ratio	liquidity ratio	A financial ratio that measures a company’s ability to pay off its short-term debts as they come due.
roa	return on assets	A financial ratio that shows how profitable a company is relative to its total assets, measuring efficiency in asset use.
roe	return on equity	A measure of financial performance calculated by dividing net income by shareholders' equity, showing how well equity is used to generate profit.
tax_exp	tax expense	The total amount of taxes a company owes for a given period, based on its taxable income.
cogs	cost of goods sold	The direct costs attributable to the production of goods sold by a company, including materials and labor.
cap_ratio	capital adequacy ratio	A measure of a bank's capital, expressed as a percentage of its risk-weighted credit exposures, used to protect depositors and promote stability.
eps_dil	diluted earnings per share	A measure of the quality of earnings per share (EPS) assuming all convertible securities were exercised, showing potential dilution of earnings.
EBITDA	Earnings Before Interest, Taxes, Depreciation, and Amortization (EBITDA)	A measure of a company‚Äôs operating performance before accounting for interest, taxes, depreciation, and amortization.
EBIT	Earnings Before Interest and Taxes (EBIT)	A measure of a company‚Äôs profit before deducting interest and tax expenses.
ROI	Return on Investment	A measure used to evaluate the efficiency or profitability of an investment.
P/E	Price to Earnings Ratio	A valuation ratio calculated by dividing the current share price by the earnings per share.
NAV	Net Asset Value	The total value of an entity's assets minus its liabilities, commonly used in mutual funds.
EPS	Earnings Per Share	A company's profit divided by the number of outstanding shares of its common stock.
DCF	Discounted Cash Flow	A valuation method used to estimate the value of an investment based on its expected future cash flows.
IRR	Internal Rate of Return	The discount rate that makes the net present value of all cash flows from an investment equal to zero.
PMT	Payment	Refers to a regular payment made to repay a loan or investment, often used in financial calculations.
CD	Certificate of Deposit	A savings product offered by banks that provides a fixed interest rate for a specified term.
ROA	Return on Assets	A financial ratio that indicates how profitable a company is relative to its total assets.
BPS	Book Value Per Share	A measure of a company's book value divided by the total number of outstanding shares.
AUM	Assets Under Management	The total market value of assets that an investment company or financial institution manages on behalf of clients.
TBD	To Be Determined	Often used in finance to indicate that a specific detail (like a price or date) has not yet been finalized.
CAGR	Compound Annual Growth Rate	The rate at which an investment grows annually over a specified period of time, assuming the profits are reinvested.
VAR	Value at Risk	A statistical technique used to measure the risk of loss on an investment portfolio.
eev	embedded economic value	A measure used in the insurance industry that represents the present value of future profits from policies in force.
va_r	value at risk	A statistical technique used to assess the potential loss in value of a portfolio over a defined period for a given confidence interval.
dcf_val	discounted cash flow valuation	A valuation method used to estimate the value of an investment based on its expected future cash flows, discounted back to present value.
ev_to_ebitda	enterprise value to ebitda	A financial ratio that compares the total value of a company (enterprise value) to its earnings before interest, taxes, depreciation, and amortization (EBITDA).
mva	market value added	A metric that shows the difference between the market value of a company and the capital contributed by investors, indicating the value created.
dta	deferred tax asset	An asset on a company's balance sheet that can be used to reduce taxable income in future periods due to overpayment or taxes paid in advance.
irb	internal ratings based approach	A methodology used by banks under Basel II/III regulations to determine the minimum capital requirements for credit risk, based on internal risk models.
pbo	projected benefit obligation	The actuarial present value of all pension benefits earned by employees, assuming the company remains in operation.
fin_cov	financial covenant	Clauses in loan agreements that require borrowers to meet specific financial performance ratios, such as debt-to-equity or interest coverage ratios.
socf	statement of cash flows	A financial statement that provides aggregate data regarding all cash inflows and outflows a company receives from operations, investing, and financing activities.
cdur	credit duration	A measure used to assess the sensitivity of a bond portfolio to changes in credit spreads, reflecting the weighted average life of cash flows.
cafr	comprehensive annual financial report	A detailed financial report used by government entities, providing a thorough accounting of financial performance and position over the fiscal year.
icapm	international capital asset pricing model	A model used to determine the expected return on an asset in an international context, adjusting for exchange rate risks.
lgd	loss given default	A risk parameter used in credit risk management that estimates the percentage of loss if a borrower defaults on a loan.
cds_spread	credit default swap spread	The premium or spread paid by a buyer of a credit default swap (CDS) to hedge against the risk of a bond or loan defaulting.
fra	forward rate agreement	A financial contract between two parties to exchange interest payments on a notional amount, with one party locking in a future interest rate.
vix	volatility index	A measure of market expectations of near-term volatility, often referred to as the "fear gauge" and based on the implied volatility of S&P 500 index options.
ctr	counterparty risk	The risk that the other party in a financial transaction may default on its obligations before the settlement is completed.
ois_rate	overnight index swap rate	The interest rate used in an overnight index swap, often used as a benchmark for short-term interest rates in derivatives.
cvar	conditional value at risk	A risk management measure that quantifies the expected loss of a portfolio in the worst-case scenario beyond the VaR threshold.
lvga	leverage ratio	A financial ratio that measures a company’s debt levels relative to its equity or assets, indicating financial risk.
pnl_attr	profit and loss attribution	The process of breaking down the sources of a portfolio's profit and loss to understand how different factors contribute to overall performance.

LIABILITY_TOTAL

Total Liabilities

The total amount of financial obligations or debts that a company owes to creditors.

EQUITY_TOTAL

Total Equity

Represents the residual interest in the assets of the entity after deducting liabilities, often referred to as shareholders' equity.

REVENUE_TOTAL

Total Revenue

The total income generated by a business from its operations, excluding costs and expenses, typically measured over a fiscal period.

OPERATING_EXPENSES

Operating Expenses

The costs associated with running a company's core business activities, such as rent, utilities, and salaries.

NET_INCOME

Net Income

The amount of earnings remaining after deducting all expenses, taxes, and costs from total revenue; also known as the bottom line or net profit.

CASH_FLOW_OPERATING

Operating Cash Flow

The amount of cash generated or consumed by a company's normal business operations, an indicator of its short-term financial health.

CURRENT_RATIO

Current Ratio

A liquidity ratio that measures a company's ability to pay short-term obligations or those due within one year, calculated as current assets divided by current liabilities.

DEBT_TO_EQUITY_RATIO

Debt-to-Equity Ratio

A financial leverage ratio that compares a company's total liabilities to its shareholder equity, indicating the proportion of debt used to finance assets.

RETURN_ON_ASSETS

Return on Assets (ROA)

A profitability ratio that measures the efficiency of a company's management in using its assets to generate profit.

EARNINGS_PER_SHARE

Earnings per Share (EPS)

A company's net profit divided by the number of outstanding shares of its common stock, showing profitability on a per-share basis.

INTEREST_EXPENSE

Interest Expense

The cost incurred by a company for borrowed funds, typically in the form of interest payments on debt.

INVENTORY_TURNOVER

Inventory Turnover Ratio

A measure of how many times inventory is sold or used in a period, calculated as cost of goods sold divided by average inventory.

MARKET_CAP

Market Capitalization

The total market value of a company's outstanding shares of stock, calculated as share price multiplied by the total number of outstanding shares.

DIVIDEND_YIELD

Dividend Yield

A financial ratio that indicates how much a company pays out in dividends each year relative to its stock price.

GROSS_PROFIT_MARGIN

Gross Profit Margin

The difference between revenue and cost of goods sold, divided by revenue, expressed as a percentage; shows how efficiently a company produces goods.

ROE

Return on Equity (ROE)

A measure of financial performance calculated by dividing net income by shareholders' equity, indicating how well a company uses investments to generate earnings.

DSO

Days Sales Outstanding (DSO)

A metric used to estimate the average number of days it takes a company to collect payment after a sale has been made.

FCF

Free Cash Flow (FCF)

The amount of cash generated by a company after accounting for capital expenditures, representing available cash for expansion or debt repayment.

NOPAT

Net Operating Profit After Tax

A company's after-tax operating profit, used to measure a firm's core operational performance excluding tax effects from financing decisions.

WACC

Weighted Average Cost of Capital (WACC)

The average rate a company is expected to pay to finance its assets, weighted by the proportion of debt and equity in its capital structure.

CAPEX

Capital Expenditure (CAPEX)

Funds used by a company to acquire, upgrade, or maintain physical assets such as property, industrial buildings, or equipment.

COGS

Cost of Goods Sold (COGS)

The direct costs attributable to the production of the goods sold by a company, including materials and labor.

AR_TURNOVER

Accounts Receivable Turnover

A ratio measuring how effectively a company collects revenue, calculated by dividing net credit sales by average accounts receivable.

EBITDA_MARGIN

EBITDA Margin

A profitability ratio calculated as EBITDA divided by total revenue, representing a company's operational efficiency.

GROSS_PROFIT

Gross Profit

The profit a company makes after deducting the costs associated with producing its goods or services.

LTV

Loan-to-Value (LTV) Ratio

A ratio used by lenders to assess the risk of a loan, calculated by dividing the loan amount by the appraised value of the property or asset.

EPS

Earnings per Share (EPS)

A portion of a company's profit allocated to each outstanding share of common stock, indicating profitability on a per-share basis.

P/E_RATIO

Price-to-Earnings (P/E) Ratio

A valuation ratio of a company's current share price compared to its earnings per share, used to assess if the stock is over or undervalued.

EBITDA_TO_INTEREST_EXPENSE

EBITDA to Interest Expense Ratio

A ratio that measures a company's ability to pay interest on its outstanding debt using its EBITDA.

QUICK_RATIO

Quick Ratio (Acid-Test Ratio)

A liquidity ratio measuring a company's ability to meet short-term obligations with its most liquid assets, excluding inventory.

inv_amt

invoice Amount

The total amount billed to a customer for goods or services provided.

ap_due

accounts payable due

The total amount a company owes to suppliers that is due for payment.

ar_outstanding

accounts receivable outstanding

The total amount owed to a company by its customers that has not yet been collected.

tax_liab

tax liability

The total amount of taxes a company owes to the government, based on taxable income.

int_inc

interest income

Income earned by a company from its interest-bearing financial assets, such as loans or securities.

inv_turnover

inventory turnover

A ratio that measures how many times a company's inventory is sold and replaced over a period.

cap_exp

capital expenditure

Funds spent by a company to acquire, upgrade, or maintain physical assets such as equipment or buildings.

rev_growth

revenue growth

The increase in a company's revenue over a specific period, expressed as a percentage.

debt_serv

debt service

The cash required to cover the repayment of interest and principal on a company’s outstanding debt.

fin_charges

financing charges

The cost incurred by a company to borrow funds, usually in the form of interest on loans or bonds.

div_payout

dividend payout

The portion of a company’s earnings distributed to shareholders in the form of dividends.

ebit_margin

EBIT margin

A profitability ratio that measures earnings before interest and taxes as a percentage of revenue.

op_cashflow

operating cash flow

The cash generated by a company’s core business operations, excluding capital expenditures or financing activities.

pref_shares

preferred shares

Equity shares that give shareholders a higher claim on assets and earnings than common shares, typically with fixed dividends.

goodwill_amort

goodwill amortization

The process of gradually writing off the value of goodwill on the balance sheet over a period of time.

fx_gain

foreign exchange gain

Profit realized by a company when exchange rates fluctuate in its favor during international transactions.

np_margin

net profit margin

A profitability ratio calculated as net income divided by revenue, showing how much profit is made for each dollar of revenue.

int_exp

interest expense

The cost incurred by an entity for borrowed funds, typically in the form of interest payments on loans or bonds.

ar_turn

accounts receivable turnover

A ratio that measures how efficiently a company collects its receivables, calculated by dividing net credit sales by average accounts receivable.

acc_dep

accumulated depreciation

The total amount of depreciation expense that has been charged against an asset since it was acquired.

cf_oper

cash flow from operations

The cash generated or consumed by a company’s primary operating activities, such as sales of goods and services.

pref_div

preferred dividend

Dividends that are paid to preferred shareholders, typically at a fixed rate before any dividends are paid to common shareholders.

ltl

long term liabilities

Financial obligations that are due more than one year from the balance sheet date.

wip_inv

work in progress inventory

The value of partially finished goods that are still in the production process at the end of a period.

gp_margin

gross profit margin

A profitability ratio that shows the percentage of revenue that exceeds the cost of goods sold (COGS).

liq_ratio

liquidity ratio

A financial ratio that measures a company’s ability to pay off its short-term debts as they come due.

roa

return on assets

A financial ratio that shows how profitable a company is relative to its total assets, measuring efficiency in asset use.

roe

return on equity

A measure of financial performance calculated by dividing net income by shareholders' equity, showing how well equity is used to generate profit.

tax_exp

tax expense

The total amount of taxes a company owes for a given period, based on its taxable income.

cogs

cost of goods sold

The direct costs attributable to the production of goods sold by a company, including materials and labor.

cap_ratio

capital adequacy ratio

A measure of a bank's capital, expressed as a percentage of its risk-weighted credit exposures, used to protect depositors and promote stability.

eps_dil

diluted earnings per share

A measure of the quality of earnings per share (EPS) assuming all convertible securities were exercised, showing potential dilution of earnings.

EBITDA

Earnings Before Interest, Taxes, Depreciation, and Amortization (EBITDA)

A measure of a company‚Äôs operating performance before accounting for interest, taxes, depreciation, and amortization.

EBIT

Earnings Before Interest and Taxes (EBIT)

A measure of a company‚Äôs profit before deducting interest and tax expenses.

ROI

Return on Investment

A measure used to evaluate the efficiency or profitability of an investment.

P/E

Price to Earnings Ratio

A valuation ratio calculated by dividing the current share price by the earnings per share.

NAV

Net Asset Value

The total value of an entity's assets minus its liabilities, commonly used in mutual funds.

EPS

Earnings Per Share

A company's profit divided by the number of outstanding shares of its common stock.

DCF

Discounted Cash Flow

A valuation method used to estimate the value of an investment based on its expected future cash flows.

IRR

Internal Rate of Return

The discount rate that makes the net present value of all cash flows from an investment equal to zero.

PMT

Payment

Refers to a regular payment made to repay a loan or investment, often used in financial calculations.

CD

Certificate of Deposit

A savings product offered by banks that provides a fixed interest rate for a specified term.

ROA

Return on Assets

A financial ratio that indicates how profitable a company is relative to its total assets.

BPS

Book Value Per Share

A measure of a company's book value divided by the total number of outstanding shares.

AUM

Assets Under Management

The total market value of assets that an investment company or financial institution manages on behalf of clients.

TBD

To Be Determined

Often used in finance to indicate that a specific detail (like a price or date) has not yet been finalized.

CAGR

Compound Annual Growth Rate

The rate at which an investment grows annually over a specified period of time, assuming the profits are reinvested.

VAR

Value at Risk

A statistical technique used to measure the risk of loss on an investment portfolio.

eev

embedded economic value

A measure used in the insurance industry that represents the present value of future profits from policies in force.

va_r

value at risk

A statistical technique used to assess the potential loss in value of a portfolio over a defined period for a given confidence interval.

dcf_val

discounted cash flow valuation

A valuation method used to estimate the value of an investment based on its expected future cash flows, discounted back to present value.

ev_to_ebitda

enterprise value to ebitda

A financial ratio that compares the total value of a company (enterprise value) to its earnings before interest, taxes, depreciation, and amortization (EBITDA).

mva

market value added

A metric that shows the difference between the market value of a company and the capital contributed by investors, indicating the value created.

dta

deferred tax asset

An asset on a company's balance sheet that can be used to reduce taxable income in future periods due to overpayment or taxes paid in advance.

irb

internal ratings based approach

A methodology used by banks under Basel II/III regulations to determine the minimum capital requirements for credit risk, based on internal risk models.

pbo

projected benefit obligation

The actuarial present value of all pension benefits earned by employees, assuming the company remains in operation.

fin_cov

financial covenant

Clauses in loan agreements that require borrowers to meet specific financial performance ratios, such as debt-to-equity or interest coverage ratios.

socf

statement of cash flows

A financial statement that provides aggregate data regarding all cash inflows and outflows a company receives from operations, investing, and financing activities.

cdur

credit duration

A measure used to assess the sensitivity of a bond portfolio to changes in credit spreads, reflecting the weighted average life of cash flows.

cafr

comprehensive annual financial report

A detailed financial report used by government entities, providing a thorough accounting of financial performance and position over the fiscal year.

icapm

international capital asset pricing model

A model used to determine the expected return on an asset in an international context, adjusting for exchange rate risks.

lgd

loss given default

A risk parameter used in credit risk management that estimates the percentage of loss if a borrower defaults on a loan.

cds_spread

credit default swap spread

The premium or spread paid by a buyer of a credit default swap (CDS) to hedge against the risk of a bond or loan defaulting.

fra

forward rate agreement

A financial contract between two parties to exchange interest payments on a notional amount, with one party locking in a future interest rate.

vix

volatility index

A measure of market expectations of near-term volatility, often referred to as the "fear gauge" and based on the implied volatility of S&P 500 index options.

ctr

counterparty risk

The risk that the other party in a financial transaction may default on its obligations before the settlement is completed.

ois_rate

overnight index swap rate

The interest rate used in an overnight index swap, often used as a benchmark for short-term interest rates in derivatives.

cvar

conditional value at risk

A risk management measure that quantifies the expected loss of a portfolio in the worst-case scenario beyond the VaR threshold.

lvga

leverage ratio

A financial ratio that measures a company’s debt levels relative to its equity or assets, indicating financial risk.

pnl_attr

profit and loss attribution

The process of breaking down the sources of a portfolio's profit and loss to understand how different factors contribute to overall performance.