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Discontinued — last reported Q4 '17

Geographic · Reversals Of Previously Recorded Liabilities

IN — Reversals Of Previously Recorded Liabilities

Analysis

StatementSegment
CategoryProfitability
SignalContext dependent
VolatilityVolatile
First reportedQ1 2017
Last reportedQ4 2017Feb 26, 2019

How to read this metric

An increase indicates a positive adjustment to earnings due to lower-than-anticipated costs, while a decrease suggests that previous estimates were accurate or that fewer liabilities were resolved. Frequent or large reversals may signal volatility in accounting estimates or changes in the risk profile of the segment's operations.

Detailed definition

This metric represents the reduction or elimination of previously accrued liabilities within the specified geographic se...

Peer comparison

Peers in the mining and refining industry often report similar adjustments under 'other income' or 'operating expense adjustments' related to environmental or legal accruals, though the frequency varies based on the company's risk management and estimation policies.

Metric ID: aa_segment_in_reversals_of_previously_recorded_liabilities

Frequently Asked Questions

What does in — reversals of previously recorded liabilities mean?
The amount of money added back to earnings because previously estimated costs or debts turned out to be lower than expected.