FinancialValue

Overview

FinancialValue stores an individual financial data item — such as an earnings figure, revenue line, or forecast metric — for an issuer or security, carrying the value as element content together with attributes that establish its temporal context and whether it represents an actual reported figure or an estimate. It is the fundamental quantitative building block within RIXML's financials structures, enabling consumers to distinguish historical actuals from forward-looking projections and to attribute each metric to a precise reporting period or point in time.

Usage

FinancialValue appears as a required child within IssuerFinancials and SecurityFinancials (and, in v3 drafts, within a FinancialValueList wrapper), with multiple instances allowed so that several metrics or time periods can be reported together. The numerical value is carried as the element's string content. Every instance must carry the estimateActual attribute (typed by EstimateActualEnum) to declare whether the figure is an actual, an estimate, or a consensus value. Temporal context is provided through either: - A period-based combination of period (see PeriodEnum), periodYear, and optionally periodEnd and duration — appropriate for quarterly or annual reporting cycles; or - A specific dateTime — appropriate for point-in-time values such as balance sheet items. From RIXML 2.3 onwards, the optional estimateAction attribute allows each individual estimate to carry its own action indicator (e.g. reiterate, upgrade), supporting reports where different time periods receive different actions.

Rules

• MUSTEvery FinancialValue must specify the estimateActual attribute to distinguish estimated values from actual reported figures.[RIXML Level One Addendum v2.3.1 p.17] [RIXML Research Data Dictionary v2.4 p.58] [RIXML Research Data Dictionary v2.5.1 p.61] [RIXML Research Suite Data Dictionary v3.0 (DRAFT) p.76]↗
• SHOULDTemporal context should be supplied either by combining period with periodYear (and optionally periodEnd / duration) for reporting cycles, or by using dateTime for point-in-time values.[RIXML Research Data Dictionary v2.5.1 p.61] [RIXML User Guide v2.3.1 p.42]
• MAYestimateAction may be used to record the analyst action (e.g. reiterate, upgrade) for an individual estimate, allowing different actions on different periods within a single report.[RIXML Release Notes v2.3 p.4] [Best Practices for Publishing RIXML p.17]

Relationships

• contained-bySecurityFinancials — FinancialValue is a required child of SecurityFinancials, with multiple instances permitted for different metrics or periods.
• contained-byIssuerFinancials — FinancialValue is a required child of IssuerFinancials, with multiple instances permitted.
• contained-byFinancialValueList — In the RIXML v3 draft, FinancialValue is contained within a new FinancialValueList wrapper that groups multiple values.
• typed-byEstimateActualEnum — The required estimateActual attribute draws its values from EstimateActualEnum.
• typed-byPeriodEnum — The period attribute is constrained by PeriodEnum.
• typed-byEstimateEnum — The optional estimateAction attribute (added in 2.3) is governed by an estimate-action enumeration (referred to as EstimateEnum in release notes).