Japan Exchange Group, Inc. Amortization of Intangible Assets

Metrics similar to Amortization of Intangible Assets in the financials category include:

• Trust Pref. Securities - This item represents a specific type of security possessing characteristics of both equity and debt securities. A company creates trust-preferred security by creating a subsidiary trust and providing funds through loans to the parent company. The trust issues mandatory redeemable preferred securities and the proceeds are invested by the trust in the subordinated debentures of the company, which are the sole assets of the trust. On maturity the company repays the debentures and the Trust in turn uses these amounts to redeem the preferred securities. The interest flows back through the subsidiary to the preferred shareholders. Because the interest paid to the trust is tax-deductible, and the subsidiary is not taxed on the interest received because it flows to the shareholders, the company may realize significant tax benefits.
• NCAV Per Share - A calculation inspired by Benjamin Graham. Net Current Asset Value is calculated as current assets minus total liabilities. NCAV per share expresses this calculation on a per share basis.
• Adjusted Funds from Operations - Funds from operations (FFO) with adjustments made for recurring capital expenditures used to maintain the underlying assets. Typically used to evaluate REITs.
• Comprehensive Income and Other - This item represents the residuary line items forming part of the shareholder's equity block which do not perfectly fit into any specific category or head.