---
title: "Metrics and Financial Fields"
description: "Reference mappings Metrics & Financial Fields."
url: "https://developer.argaam.com/knowledgebase/metrics-financial-fields"
image: "https://developer.argaam.com/_og/d/c_Ocean.takumi,title_Metrics+and+Financial+Fields,description_~UmVmZXJlbmNlIG1hcHBpbmdzIE1ldHJpY3MgJiBGaW5hbmNpYWwgRmllbGRzLg,props_eyJ0aGVtZSI6eyJtb2RlIjoibGlnaHQiLCJjb2xvcnMiOnsicHJpbWFyeSI6IiNGNTgwMjYifX19,p_Ii9rbm93bGVkZ2ViYXNlL21ldHJpY3MtZmluYW5jaWFsLWZpZWxkcyI,s_OGnVq-U9NkGEzMAs.png"
---

Knowledge Base · Financial Data

# Metrics and financial field _reference mappings._

Use this page to resolve financial statement categories, FSCode values, field and formula types, FSFieldID values, and financial field names across Argaam APIs.

[View Formula Metrics →](#formula-metrics)[Browse Financial Fields](#income-statement)

How to use this page

## [Select the correct financial field.](#select-the-correct-financial-field)

Current reference

CAT

### [Financial category](#financial-category)

Use FSFieldCategoryID or FSCode to select Income Statement, Balance Sheet, Cashflow, or External Items.

TYPE

### [Field or formula](#field-or-formula)

FSFieldTypeID 1 represents Field; FSFieldTypeID 2 represents Formula.

FID

### [Financial field identifier](#financial-field-identifier)

Use FSFieldID as the controlled identifier required by the selected operation.

API

### [Operation requirements](#operation-requirements)

Confirm the exact parameter names and casing in the API catalog.

**369 financial mappings**Complete supplied dataset

**4 categories**IS, BS, CF, and EI

**356 stored fields**FSFieldTypeID 1

**13 formula metrics**FSFieldTypeID 2

Field reference

## [Choose the parameter required by the selected API operation.](#choose-the-parameter-required-by-the-selected-api-operation)

The API catalog remains the source of truth for parameter names and casing.

CAT

### [FSFieldCategoryID](#fsfieldcategoryid)

Numeric identifier for the financial statement or external-items category.

CODE

### [FSCode](#fscode)

Short category code: IS, BS, CF, or EI.

TYPE

### [FSFieldTypeID](#fsfieldtypeid)

Use 1 for Field and 2 for Formula.

FID

### [FSFieldID](#fsfieldid)

Unique controlled identifier for a financial field or metric.

NAME

### [FSFieldName](#fsfieldname)

Readable field name used for display and validation.

API

### [Operation requirements](#operation-requirements-1)

Confirm which identifiers are required by the selected API operation.

Financial Categories

## [Browse fields by statement category.](#browse-fields-by-statement-category)

Select a category to jump directly to its complete field table.

4 categories

IS162 mappings

[#income-statement](#income-statement)

### [](#income-statement)[Income Statement](#income-statement)

Revenue, expenses, profitability, banking, insurance, and earnings-related fields.FSFieldCategoryID 1

BS167 mappings

[#balance-sheet](#balance-sheet)

### [](#balance-sheet)[Balance Sheet](#balance-sheet)

Assets, liabilities, equity, deposits, investments, financing, and insurance balances.FSFieldCategoryID 2

CF27 mappings

[#cashflow](#cashflow)

### [](#cashflow)[Cashflow](#cashflow)

Operating, investing, financing, liquidity, and funds-flow fields.FSFieldCategoryID 3

EI13 mappings

[#external-items](#external-items)

### [](#external-items)[External Items](#external-items)

Dividends, operating counts, capital ratios, and externally supplied metrics.FSFieldCategoryID 4

Formula Metrics

## [Calculated financial metrics.](#calculated-financial-metrics)

These records use FSFieldTypeID 2 and FSFieldTypeName Formula.

13 records

| FSFieldID | FSFieldCategoryName | FSCode | FSFieldName                             |
| :-------- | :------------------ | :----- | :-------------------------------------- |
| 303       | Income Statement    | IS     | Earning Per Share                       |
| 304       | Balance Sheet       | BS     | Book Value                              |
| 391       | Cashflow            | CF     | Free Cash Flow                          |
| 408       | Balance Sheet       | BS     | Property Per Real estate Investments    |
| 417       | Income Statement    | IS     | Admin & Marketing Expenses              |
| 421       | Income Statement    | IS     | EBITDA*                                 |
| 422       | Income Statement    | IS     | Other non-current assets                |
| 423       | Income Statement    | IS     | IR Reserves                             |
| 424       | Income Statement    | IS     | IR Total liabilities and equity         |
| 431       | Income Statement    | IS     | revenue                                 |
| 452       | Balance Sheet       | BS     | Par Value                               |
| 454       | Income Statement    | IS     | Total Shares Outstanding                |
| 491       | Income Statement    | IS     | Earnings Per Share before unusual items |

**Formula handling:** use the published FSFieldID and do not infer the calculation unless the selected API documentation explicitly provides it.

IS · Financial Fields

## [Income Statement](#income-statement-1)

Revenue, expenses, profitability, banking, insurance, and earnings-related fields.

162 records

| FSFieldCategoryID | FSFieldCategoryName | FSCode | FSFieldTypeID | FSFieldTypeName | FSFieldID | FSFieldName                                                     |
| :---------------- | :------------------ | :----- | :------------ | :-------------- | :-------- | :-------------------------------------------------------------- |
| 1                 | Income Statement    | IS     | 1             | Field           | 22        | Sales Value                                                     |
| 1                 | Income Statement    | IS     | 1             | Field           | 23        | Sales Quantity                                                  |
| 1                 | Income Statement    | IS     | 1             | Field           | 24        | Cost                                                            |
| 1                 | Income Statement    | IS     | 1             | Field           | 25        | Special Commission Income                                       |
| 1                 | Income Statement    | IS     | 1             | Field           | 26        | IS Investments                                                  |
| 1                 | Income Statement    | IS     | 1             | Field           | 27        | Due from Banks and others                                       |
| 1                 | Income Statement    | IS     | 1             | Field           | 28        | Loans and Advances                                              |
| 1                 | Income Statement    | IS     | 1             | Field           | 29        | Special Commission Expenses                                     |
| 1                 | Income Statement    | IS     | 1             | Field           | 30        | IS Due to Banks                                                 |
| 1                 | Income Statement    | IS     | 1             | Field           | 31        | IS Customer Deposits                                            |
| 1                 | Income Statement    | IS     | 1             | Field           | 32        | Others-Special Commission Expenses                              |
| 1                 | Income Statement    | IS     | 1             | Field           | 33        | Net Special Commission Income                                   |
| 1                 | Income Statement    | IS     | 1             | Field           | 34        | Fee and commission income                                       |
| 1                 | Income Statement    | IS     | 1             | Field           | 35        | Share brokerage and fund management                             |
| 1                 | Income Statement    | IS     | 1             | Field           | 36        | FX Income                                                       |
| 1                 | Income Statement    | IS     | 1             | Field           | 37        | Investment Income                                               |
| 1                 | Income Statement    | IS     | 1             | Field           | 38        | Other Income                                                    |
| 1                 | Income Statement    | IS     | 1             | Field           | 39        | Total Other Operating Income                                    |
| 1                 | Income Statement    | IS     | 1             | Field           | 40        | Operating Income                                                |
| 1                 | Income Statement    | IS     | 1             | Field           | 41        | Total Operating Expenses                                        |
| 1                 | Income Statement    | IS     | 1             | Field           | 42        | Salaries and employee-related expenses                          |
| 1                 | Income Statement    | IS     | 1             | Field           | 43        | General and administrative expenses                             |
| 1                 | Income Statement    | IS     | 1             | Field           | 44        | Income before provisions & Minority Int.                        |
| 1                 | Income Statement    | IS     | 1             | Field           | 45        | Debt Provisions                                                 |
| 1                 | Income Statement    | IS     | 1             | Field           | 46        | Investment Provisions                                           |
| 1                 | Income Statement    | IS     | 1             | Field           | 47        | Operating Profit                                                |
| 1                 | Income Statement    | IS     | 1             | Field           | 48        | Net Non-Operating income (Expenses)                             |
| 1                 | Income Statement    | IS     | 1             | Field           | 49        | Other Expenses                                                  |
| 1                 | Income Statement    | IS     | 1             | Field           | 50        | IS Minority Interests                                           |
| 1                 | Income Statement    | IS     | 1             | Field           | 51        | Taxes and Zakat                                                 |
| 1                 | Income Statement    | IS     | 1             | Field           | 52        | Net Profit Before Unusual Items                                 |
| 1                 | Income Statement    | IS     | 1             | Field           | 53        | Extraordinary income/expense                                    |
| 1                 | Income Statement    | IS     | 1             | Field           | 54        | IS Net Income                                                   |
| 1                 | Income Statement    | IS     | 1             | Field           | 100       | Others-Fee and commission income                                |
| 1                 | Income Statement    | IS     | 1             | Field           | 101       | Others-Total Operating Expenses                                 |
| 1                 | Income Statement    | IS     | 1             | Field           | 106       | Gross Written Premiums (GWPs)                                   |
| 1                 | Income Statement    | IS     | 1             | Field           | 107       | Rensurance ceded                                                |
| 1                 | Income Statement    | IS     | 1             | Field           | 108       | Net Premiums written                                            |
| 1                 | Income Statement    | IS     | 1             | Field           | 109       | Changes in unearned premiums                                    |
| 1                 | Income Statement    | IS     | 1             | Field           | 110       | Net premiums earned                                             |
| 1                 | Income Statement    | IS     | 1             | Field           | 111       | Reinsurance commissions                                         |
| 1                 | Income Statement    | IS     | 1             | Field           | 112       | Investment income, net & other income                           |
| 1                 | Income Statement    | IS     | 1             | Field           | 113       | Available for sale-Revenue                                      |
| 1                 | Income Statement    | IS     | 1             | Field           | 114       | Share of profit from investments in associates, net-shareholder |
| 1                 | Income Statement    | IS     | 1             | Field           | 115       | Held to maturity                                                |
| 1                 | Income Statement    | IS     | 1             | Field           | 116       | Impairment charge for investments                               |
| 1                 | Income Statement    | IS     | 1             | Field           | 117       | Other-Revenue                                                   |
| 1                 | Income Statement    | IS     | 1             | Field           | 119       | Investment Income & Other Financing operations                  |
| 1                 | Income Statement    | IS     | 1             | Field           | 120       | Income from Mutajara                                            |
| 1                 | Income Statement    | IS     | 1             | Field           | 121       | Income from Installment sale                                    |
| 1                 | Income Statement    | IS     | 1             | Field           | 122       | Income from Murabahat                                           |
| 1                 | Income Statement    | IS     | 1             | Field           | 123       | Income from Istisnaa                                            |
| 1                 | Income Statement    | IS     | 1             | Field           | 124       | Income from Other Investment                                    |
| 1                 | Income Statement    | IS     | 1             | Field           | 125       | Banking fees & Exchange income                                  |
| 1                 | Income Statement    | IS     | 1             | Field           | 126       | Other-Investment Income & Other Financing operations            |
| 1                 | Income Statement    | IS     | 1             | Field           | 128       | Net claims incurred                                             |
| 1                 | Income Statement    | IS     | 1             | Field           | 129       | Gross claims paid                                               |
| 1                 | Income Statement    | IS     | 1             | Field           | 130       | Reinsurance share                                               |
| 1                 | Income Statement    | IS     | 1             | Field           | 131       | Changes in outstanding claims                                   |
| 1                 | Income Statement    | IS     | 1             | Field           | 132       | Admin & Marketing Expenses                                      |
| 1                 | Income Statement    | IS     | 1             | Field           | 133       | Employee costs                                                  |
| 1                 | Income Statement    | IS     | 1             | Field           | 134       | Administrative expenses                                         |
| 1                 | Income Statement    | IS     | 1             | Field           | 135       | Other-Costs & Expenses                                          |
| 1                 | Income Statement    | IS     | 1             | Field           | 136       | Other Expenses-Costs & Expenses                                 |
| 1                 | Income Statement    | IS     | 1             | Field           | 137       | Policy acquisition costs                                        |
| 1                 | Income Statement    | IS     | 1             | Field           | 138       | Excess of loss expenses                                         |
| 1                 | Income Statement    | IS     | 1             | Field           | 139       | Changes in reserves for Takaful activities                      |
| 1                 | Income Statement    | IS     | 1             | Field           | 140       | Other underwriting expenses                                     |
| 1                 | Income Statement    | IS     | 1             | Field           | 141       | Total costs and expenses                                        |
| 1                 | Income Statement    | IS     | 1             | Field           | 142       | Surplus from insurance operations                               |
| 1                 | Income Statement    | IS     | 1             | Field           | 143       | Shareholders appropriation from surplus                         |
| 1                 | Income Statement    | IS     | 1             | Field           | 144       | Net surplus from insurance operations                           |
| 1                 | Income Statement    | IS     | 1             | Field           | 146       | Appropriation of surplus from insurance operations              |
| 1                 | Income Statement    | IS     | 1             | Field           | 147       | Investment income, net & other                                  |
| 1                 | Income Statement    | IS     | 1             | Field           | 148       | Distribution to depositors                                      |
| 1                 | Income Statement    | IS     | 1             | Field           | 149       | Other-Share Holders Income Statement                            |
| 1                 | Income Statement    | IS     | 1             | Field           | 150       | General and administrative expenses, net                        |
| 1                 | Income Statement    | IS     | 1             | Field           | 151       | Zakat & Tax                                                     |
| 1                 | Income Statement    | IS     | 1             | Field           | 182       | Shares Outstanding1                                             |
| 1                 | Income Statement    | IS     | 1             | Field           | 230       | Sales                                                           |
| 1                 | Income Statement    | IS     | 1             | Field           | 231       | Cost of Sales                                                   |
| 1                 | Income Statement    | IS     | 1             | Field           | 232       | Total Income                                                    |
| 1                 | Income Statement    | IS     | 1             | Field           | 233       | Selling and distribution expenses                               |
| 1                 | Income Statement    | IS     | 1             | Field           | 234       | Technology and innovation                                       |
| 1                 | Income Statement    | IS     | 1             | Field           | 235       | Investments and other                                           |
| 1                 | Income Statement    | IS     | 1             | Field           | 236       | Earnings on time deposits                                       |
| 1                 | Income Statement    | IS     | 1             | Field           | 237       | IS others                                                       |
| 1                 | Income Statement    | IS     | 1             | Field           | 238       | Financing Expense                                               |
| 1                 | Income Statement    | IS     | 1             | Field           | 239       | Subsidiary Income                                               |
| 1                 | Income Statement    | IS     | 1             | Field           | 268       | Bei ajel                                                        |
| 1                 | Income Statement    | IS     | 1             | Field           | 269       | Mushrakah                                                       |
| 1                 | Income Statement    | IS     | 1             | Field           | 270       | Investments & other                                             |
| 1                 | Income Statement    | IS     | 1             | Field           | 271       | Return on time investments                                      |
| 1                 | Income Statement    | IS     | 1             | Field           | 272       | Net income from investments and financing activities            |
| 1                 | Income Statement    | IS     | 1             | Field           | 273       | Banking fees                                                    |
| 1                 | Income Statement    | IS     | 1             | Field           | 274       | Exchange income                                                 |
| 1                 | Income Statement    | IS     | 1             | Field           | 275       | income from investments & Other operating income                |
| 1                 | Income Statement    | IS     | 1             | Field           | 277       | Other-Banking Fees                                              |
| 1                 | Income Statement    | IS     | 1             | Field           | 285       | IS Shares Outstanding                                           |
| 1                 | Income Statement    | IS     | 1             | Field           | 286       | Available for sale-shareholders                                 |
| 1                 | Income Statement    | IS     | 1             | Field           | 287       | Share of profit from equity accounted investments               |
| 1                 | Income Statement    | IS     | 1             | Field           | 288       | Held to maturity-shareholder                                    |
| 1                 | Income Statement    | IS     | 1             | Field           | 289       | Impairment charge for investments-shareholder                   |
| 1                 | Income Statement    | IS     | 1             | Field           | 297       | Investment income, net & other-shareholder                      |
| 1                 | Income Statement    | IS     | 2             | Formula         | 303       | Earning Per Share                                               |
| 1                 | Income Statement    | IS     | 1             | Field           | 388       | Operating Income (non regular)                                  |
| 1                 | Income Statement    | IS     | 1             | Field           | 392       | Rental income                                                   |
| 1                 | Income Statement    | IS     | 1             | Field           | 393       | Management fees                                                 |
| 1                 | Income Statement    | IS     | 1             | Field           | 394       | Custodian fees                                                  |
| 1                 | Income Statement    | IS     | 1             | Field           | 395       | Depreciation of investment property                             |
| 1                 | Income Statement    | IS     | 1             | Field           | 402       | Net Profit Before Zakat & Tax                                   |
| 1                 | Income Statement    | IS     | 1             | Field           | 407       | Funds from Operations                                           |
| 1                 | Income Statement    | IS     | 1             | Field           | 409       | Impairment of real estate investments                           |
| 1                 | Income Statement    | IS     | 1             | Field           | 415       | Gross Income                                                    |
| 1                 | Income Statement    | IS     | 1             | Field           | 416       | Finance Expense                                                 |
| 1                 | Income Statement    | IS     | 2             | Formula         | 417       | Admin & Marketing Expenses                                      |
| 1                 | Income Statement    | IS     | 1             | Field           | 418       | Net profit before deducting Mudaraba Instrument profit          |
| 1                 | Income Statement    | IS     | 1             | Field           | 419       | EPS before deducting Mudaraba Instrument profit                 |
| 1                 | Income Statement    | IS     | 1             | Field           | 420       | ??????? ??????? ???????                                         |
| 1                 | Income Statement    | IS     | 2             | Formula         | 421       | EBITDA*                                                         |
| 1                 | Income Statement    | IS     | 2             | Formula         | 422       | Other non-current assets                                        |
| 1                 | Income Statement    | IS     | 2             | Formula         | 423       | IR Reserves                                                     |
| 1                 | Income Statement    | IS     | 2             | Formula         | 424       | IR Total liabilities and equity                                 |
| 1                 | Income Statement    | IS     | 1             | Field           | 425       | Allocations and other                                           |
| 1                 | Income Statement    | IS     | 1             | Field           | 426       | provision for impairment                                        |
| 1                 | Income Statement    | IS     | 1             | Field           | 427       | Provision for impairment of accounts receivable                 |
| 1                 | Income Statement    | IS     | 1             | Field           | 428       | Other Allocation                                                |
| 1                 | Income Statement    | IS     | 1             | Field           | 429       | Total Operating Profit before Prov & Min + Extraord Items       |
| 1                 | Income Statement    | IS     | 1             | Field           | 430       | Revenue generated from contracts with customers                 |
| 1                 | Income Statement    | IS     | 2             | Formula         | 431       | revenue                                                         |
| 1                 | Income Statement    | IS     | 1             | Field           | 432       | Revenue from contracts with customers                           |
| 1                 | Income Statement    | IS     | 1             | Field           | 436       | Return On Customers’ Time Investments                           |
| 1                 | Income Statement    | IS     | 1             | Field           | 437       | Return on due to banks and financial institutions’ time         |
| 1                 | Income Statement    | IS     | 1             | Field           | 438       | Sukuk and Other investments                                     |
| 1                 | Income Statement    | IS     | 1             | Field           | 439       | Commission income from finance and investments                  |
| 1                 | Income Statement    | IS     | 1             | Field           | 440       | Income from finance installments                                |
| 1                 | Income Statement    | IS     | 1             | Field           | 441       | Finance commission expenses                                     |
| 1                 | Income Statement    | IS     | 1             | Field           | 442       | Finance expenses                                                |
| 1                 | Income Statement    | IS     | 1             | Field           | 443       | Fees and services expenses                                      |
| 1                 | Income Statement    | IS     | 1             | Field           | 444       | Net income from finance commissions                             |
| 1                 | Income Statement    | IS     | 1             | Field           | 450       | Other income expenses                                           |
| 1                 | Income Statement    | IS     | 1             | Field           | 453       | EPS Diluted                                                     |
| 1                 | Income Statement    | IS     | 2             | Formula         | 454       | Total Shares Outstanding                                        |
| 1                 | Income Statement    | IS     | 1             | Field           | 455       | Insurance Revenues                                              |
| 1                 | Income Statement    | IS     | 1             | Field           | 456       | Insurance Service Expenses                                      |
| 1                 | Income Statement    | IS     | 1             | Field           | 457       | Insurance service results before reinsurance contracts held     |
| 1                 | Income Statement    | IS     | 1             | Field           | 458       | Net income from reinsurance contracts held                      |
| 1                 | Income Statement    | IS     | 1             | Field           | 459       | Allocation of Reinsurance Premiums                              |
| 1                 | Income Statement    | IS     | 1             | Field           | 460       | Amounts recoverable from reinsurers for incurred claims         |
| 1                 | Income Statement    | IS     | 1             | Field           | 461       | Insurance Service Income                                        |
| 1                 | Income Statement    | IS     | 1             | Field           | 462       | Commission and dividend income                                  |
| 1                 | Income Statement    | IS     | 1             | Field           | 463       | Investment Income on Financial Assets at Amortized Cost         |
| 1                 | Income Statement    | IS     | 1             | Field           | 464       | Investment Income on Financial Assets at FVTPL                  |
| 1                 | Income Statement    | IS     | 1             | Field           | 465       | Other Investment Income                                         |
| 1                 | Income Statement    | IS     | 1             | Field           | 466       | Allowance for expected credit losses on financial assets        |
| 1                 | Income Statement    | IS     | 1             | Field           | 467       | Finance income from insurance contracts issued                  |
| 1                 | Income Statement    | IS     | 1             | Field           | 468       | Finance Income from Reinsurance Contracts Held                  |
| 1                 | Income Statement    | IS     | 1             | Field           | 469       | Net Insurance Finance Income                                    |
| 1                 | Income Statement    | IS     | 1             | Field           | 470       | Net insurance service and investment income                     |
| 1                 | Income Statement    | IS     | 1             | Field           | 490       | Surplus Attributable to Insurance Operations                    |
| 1                 | Income Statement    | IS     | 2             | Formula         | 491       | Earnings Per Share before unusual items                         |
| 1                 | Income Statement    | IS     | 1             | Field           | 493       | Earnings Before Interest Taxes Depreciation and Amortization    |

**153 fields and 9 formulas.** Copy FSFieldID exactly as published and confirm the required parameters in the selected API operation.

BS · Financial Fields

## [Balance Sheet](#balance-sheet-1)

Assets, liabilities, equity, deposits, investments, financing, and insurance balances.

167 records

| FSFieldCategoryID | FSFieldCategoryName | FSCode | FSFieldTypeID | FSFieldTypeName | FSFieldID | FSFieldName                                                    |
| :---------------- | :------------------ | :----- | :------------ | :-------------- | :-------- | :------------------------------------------------------------- |
| 2                 | Balance Sheet       | BS     | 1             | Field           | 55        | Cash & Bal. with Central Bank                                  |
| 2                 | Balance Sheet       | BS     | 1             | Field           | 56        | Due from Banks                                                 |
| 2                 | Balance Sheet       | BS     | 1             | Field           | 57        | BS Investments                                                 |
| 2                 | Balance Sheet       | BS     | 1             | Field           | 58        | Net Loans and Advances                                         |
| 2                 | Balance Sheet       | BS     | 1             | Field           | 59        | Performing loans and advances                                  |
| 2                 | Balance Sheet       | BS     | 1             | Field           | 60        | Non-performing loans and advances                              |
| 2                 | Balance Sheet       | BS     | 1             | Field           | 61        | Loan Loss Provision                                            |
| 2                 | Balance Sheet       | BS     | 1             | Field           | 62        | Property Investments                                           |
| 2                 | Balance Sheet       | BS     | 1             | Field           | 63        | Fixed Assets                                                   |
| 2                 | Balance Sheet       | BS     | 1             | Field           | 64        | Other Assets                                                   |
| 2                 | Balance Sheet       | BS     | 1             | Field           | 65        | Total Assets                                                   |
| 2                 | Balance Sheet       | BS     | 1             | Field           | 66        | BS Customer Deposits                                           |
| 2                 | Balance Sheet       | BS     | 1             | Field           | 67        | Demand                                                         |
| 2                 | Balance Sheet       | BS     | 1             | Field           | 68        | Saving                                                         |
| 2                 | Balance Sheet       | BS     | 1             | Field           | 69        | Time                                                           |
| 2                 | Balance Sheet       | BS     | 1             | Field           | 70        | Others-Liabilities                                             |
| 2                 | Balance Sheet       | BS     | 1             | Field           | 71        | BS Due to Banks                                                |
| 2                 | Balance Sheet       | BS     | 1             | Field           | 72        | Total Liabilities                                              |
| 2                 | Balance Sheet       | BS     | 1             | Field           | 73        | Capital                                                        |
| 2                 | Balance Sheet       | BS     | 1             | Field           | 74        | Reserves                                                       |
| 2                 | Balance Sheet       | BS     | 1             | Field           | 75        | Statutory reserve                                              |
| 2                 | Balance Sheet       | BS     | 1             | Field           | 76        | Retained earnings                                              |
| 2                 | Balance Sheet       | BS     | 1             | Field           | 77        | Other reserves                                                 |
| 2                 | Balance Sheet       | BS     | 1             | Field           | 78        | Changes in Fair Value                                          |
| 2                 | Balance Sheet       | BS     | 1             | Field           | 79        | Total Owners Equity                                            |
| 2                 | Balance Sheet       | BS     | 1             | Field           | 80        | Minority Interest                                              |
| 2                 | Balance Sheet       | BS     | 1             | Field           | 81        | Total equity                                                   |
| 2                 | Balance Sheet       | BS     | 1             | Field           | 103       | Others-Customer Deposits                                       |
| 2                 | Balance Sheet       | BS     | 1             | Field           | 153       | Net Financing Investments                                      |
| 2                 | Balance Sheet       | BS     | 1             | Field           | 155       | Performing Financing Investments                               |
| 2                 | Balance Sheet       | BS     | 1             | Field           | 156       | Non-performing Financing Investments                           |
| 2                 | Balance Sheet       | BS     | 1             | Field           | 157       | Financing Investments Loss Provision                           |
| 2                 | Balance Sheet       | BS     | 1             | Field           | 158       | Average Assets                                                 |
| 2                 | Balance Sheet       | BS     | 1             | Field           | 159       | Cash & Cash equivalents                                        |
| 2                 | Balance Sheet       | BS     | 1             | Field           | 160       | Cash in hand and at banks                                      |
| 2                 | Balance Sheet       | BS     | 1             | Field           | 161       | Call and time deposits                                         |
| 2                 | Balance Sheet       | BS     | 1             | Field           | 162       | Investments                                                    |
| 2                 | Balance Sheet       | BS     | 1             | Field           | 163       | Available for sale investments                                 |
| 2                 | Balance Sheet       | BS     | 1             | Field           | 164       | Investments in associates                                      |
| 2                 | Balance Sheet       | BS     | 1             | Field           | 165       | Receivables, net                                               |
| 2                 | Balance Sheet       | BS     | 1             | Field           | 166       | Accounts receivables                                           |
| 2                 | Balance Sheet       | BS     | 1             | Field           | 167       | Provision for Doubtful Receivables                             |
| 2                 | Balance Sheet       | BS     | 1             | Field           | 168       | Other receivables                                              |
| 2                 | Balance Sheet       | BS     | 1             | Field           | 169       | Reinsurers Share of outstanding claims, net                    |
| 2                 | Balance Sheet       | BS     | 1             | Field           | 170       | Average Equity                                                 |
| 2                 | Balance Sheet       | BS     | 1             | Field           | 171       | Reinsurers Share of unearned premium                           |
| 2                 | Balance Sheet       | BS     | 1             | Field           | 172       | Fixed Assets- Insurance operations                             |
| 2                 | Balance Sheet       | BS     | 1             | Field           | 173       | Land & buildings                                               |
| 2                 | Balance Sheet       | BS     | 1             | Field           | 174       | Machinery                                                      |
| 2                 | Balance Sheet       | BS     | 1             | Field           | 175       | Furniture & Equipment                                          |
| 2                 | Balance Sheet       | BS     | 1             | Field           | 176       | Capital work in Progress                                       |
| 2                 | Balance Sheet       | BS     | 1             | Field           | 177       | Other Fixed Assets                                             |
| 2                 | Balance Sheet       | BS     | 1             | Field           | 178       | Accumulated Depreciation                                       |
| 2                 | Balance Sheet       | BS     | 1             | Field           | 179       | Other Assets- Insurance operations                             |
| 2                 | Balance Sheet       | BS     | 1             | Field           | 180       | Prepaid expenses and other assets 1                            |
| 2                 | Balance Sheet       | BS     | 1             | Field           | 181       | Deferred policy acquisition costs                              |
| 2                 | Balance Sheet       | BS     | 1             | Field           | 183       | Shares Outstanding2                                            |
| 2                 | Balance Sheet       | BS     | 1             | Field           | 186       | Cash And Cash Equivalents                                      |
| 2                 | Balance Sheet       | BS     | 1             | Field           | 187       | Cash in hand and at banks-Shareholders                         |
| 2                 | Balance Sheet       | BS     | 1             | Field           | 188       | Call and time deposits-Shareholders                            |
| 2                 | Balance Sheet       | BS     | 1             | Field           | 189       | Statutory deposit                                              |
| 2                 | Balance Sheet       | BS     | 1             | Field           | 191       | Investment                                                     |
| 2                 | Balance Sheet       | BS     | 1             | Field           | 198       | Due from insurance operations                                  |
| 2                 | Balance Sheet       | BS     | 1             | Field           | 199       | Accrued investment income                                      |
| 2                 | Balance Sheet       | BS     | 1             | Field           | 200       | Others-Shareholders                                            |
| 2                 | Balance Sheet       | BS     | 1             | Field           | 203       | Outstanding claims                                             |
| 2                 | Balance Sheet       | BS     | 1             | Field           | 204       | unearned premiums                                              |
| 2                 | Balance Sheet       | BS     | 1             | Field           | 205       | Other liabilities                                              |
| 2                 | Balance Sheet       | BS     | 1             | Field           | 206       | Accrued expenses and other liabilities                         |
| 2                 | Balance Sheet       | BS     | 1             | Field           | 207       | unearned commission income                                     |
| 2                 | Balance Sheet       | BS     | 1             | Field           | 208       | Reinsurers balances payable                                    |
| 2                 | Balance Sheet       | BS     | 1             | Field           | 209       | other-Insurance operations                                     |
| 2                 | Balance Sheet       | BS     | 1             | Field           | 210       | Total Liabilities - Insurance operations                       |
| 2                 | Balance Sheet       | BS     | 1             | Field           | 211       | Shareholders liabilities                                       |
| 2                 | Balance Sheet       | BS     | 1             | Field           | 212       | Dividends payable                                              |
| 2                 | Balance Sheet       | BS     | 1             | Field           | 213       | Zakat                                                          |
| 2                 | Balance Sheet       | BS     | 1             | Field           | 214       | other-Shareholders                                             |
| 2                 | Balance Sheet       | BS     | 1             | Field           | 215       | Total liabilities - Shareholders                               |
| 2                 | Balance Sheet       | BS     | 1             | Field           | 216       | Reserves-Shareholders equity                                   |
| 2                 | Balance Sheet       | BS     | 1             | Field           | 217       | Total Shareholders Equity                                      |
| 2                 | Balance Sheet       | BS     | 1             | Field           | 218       | Total Owners Equity - Shareholders equity                      |
| 2                 | Balance Sheet       | BS     | 1             | Field           | 219       | Minority Interest-Owner equity                                 |
| 2                 | Balance Sheet       | BS     | 1             | Field           | 227       | BS Minority Interest                                           |
| 2                 | Balance Sheet       | BS     | 1             | Field           | 228       | Total Assets - Insurance operations                            |
| 2                 | Balance Sheet       | BS     | 1             | Field           | 229       | Total Assets - Shareholders                                    |
| 2                 | Balance Sheet       | BS     | 1             | Field           | 241       | Time Deposits                                                  |
| 2                 | Balance Sheet       | BS     | 1             | Field           | 242       | Receivables & Net                                              |
| 2                 | Balance Sheet       | BS     | 1             | Field           | 243       | Inventory                                                      |
| 2                 | Balance Sheet       | BS     | 1             | Field           | 244       | Finished Goods                                                 |
| 2                 | Balance Sheet       | BS     | 1             | Field           | 245       | Raw Material                                                   |
| 2                 | Balance Sheet       | BS     | 1             | Field           | 246       | Spare Parts                                                    |
| 2                 | Balance Sheet       | BS     | 1             | Field           | 247       | Goods in Transit                                               |
| 2                 | Balance Sheet       | BS     | 1             | Field           | 248       | Work in Process                                                |
| 2                 | Balance Sheet       | BS     | 1             | Field           | 249       | Provision inventory                                            |
| 2                 | Balance Sheet       | BS     | 1             | Field           | 250       | Short-term Investments                                         |
| 2                 | Balance Sheet       | BS     | 1             | Field           | 251       | Total Current Assets                                           |
| 2                 | Balance Sheet       | BS     | 1             | Field           | 252       | held to matunity                                               |
| 2                 | Balance Sheet       | BS     | 1             | Field           | 253       | property Real estate Investment                                |
| 2                 | Balance Sheet       | BS     | 1             | Field           | 254       | Intangibles                                                    |
| 2                 | Balance Sheet       | BS     | 1             | Field           | 255       | Total Non-Current Assets                                       |
| 2                 | Balance Sheet       | BS     | 1             | Field           | 256       | Payable                                                        |
| 2                 | Balance Sheet       | BS     | 1             | Field           | 257       | Accounts Payable                                               |
| 2                 | Balance Sheet       | BS     | 1             | Field           | 258       | Short-term Debt                                                |
| 2                 | Balance Sheet       | BS     | 1             | Field           | 259       | Total Current liabilities                                      |
| 2                 | Balance Sheet       | BS     | 1             | Field           | 260       | Long-Term Debt                                                 |
| 2                 | Balance Sheet       | BS     | 1             | Field           | 261       | Total Non-Current Liabilities                                  |
| 2                 | Balance Sheet       | BS     | 1             | Field           | 263       | Other Investments                                              |
| 2                 | Balance Sheet       | BS     | 1             | Field           | 264       | Other Payable                                                  |
| 2                 | Balance Sheet       | BS     | 1             | Field           | 265       | Other-Non Current Liabilities                                  |
| 2                 | Balance Sheet       | BS     | 1             | Field           | 266       | Other Inventory                                                |
| 2                 | Balance Sheet       | BS     | 1             | Field           | 267       | Other-Cash & Cash Equivalents                                  |
| 2                 | Balance Sheet       | BS     | 1             | Field           | 276       | Other-Non current assets                                       |
| 2                 | Balance Sheet       | BS     | 1             | Field           | 284       | BS Shares Outstanding                                          |
| 2                 | Balance Sheet       | BS     | 1             | Field           | 290       | Cash & Cash equivalents-shareholder                            |
| 2                 | Balance Sheet       | BS     | 1             | Field           | 291       | Cash in hand and at banks-shareholder                          |
| 2                 | Balance Sheet       | BS     | 1             | Field           | 292       | Call and time deposits-shareholder                             |
| 2                 | Balance Sheet       | BS     | 1             | Field           | 293       | Investment-shareholder                                         |
| 2                 | Balance Sheet       | BS     | 1             | Field           | 294       | Available for sale investments-shareholder                     |
| 2                 | Balance Sheet       | BS     | 1             | Field           | 295       | Investments in associates-shareholder                          |
| 2                 | Balance Sheet       | BS     | 1             | Field           | 296       | Accrued expenses and other liabilities-shareholder liabilities |
| 2                 | Balance Sheet       | BS     | 1             | Field           | 298       | Other-outstanding claims                                       |
| 2                 | Balance Sheet       | BS     | 1             | Field           | 299       | other-shareholder liabilities                                  |
| 2                 | Balance Sheet       | BS     | 1             | Field           | 300       | Other reserves-owners equity                                   |
| 2                 | Balance Sheet       | BS     | 1             | Field           | 302       | Other Investments-Insurance Operations                         |
| 2                 | Balance Sheet       | BS     | 2             | Formula         | 304       | Book Value                                                     |
| 2                 | Balance Sheet       | BS     | 1             | Field           | 387       | Exceptional Shares                                             |
| 2                 | Balance Sheet       | BS     | 1             | Field           | 390       | Sukuk                                                          |
| 2                 | Balance Sheet       | BS     | 1             | Field           | 396       | Investments held to maturity                                   |
| 2                 | Balance Sheet       | BS     | 1             | Field           | 397       | Property under development                                     |
| 2                 | Balance Sheet       | BS     | 1             | Field           | 398       | Unearned Income                                                |
| 2                 | Balance Sheet       | BS     | 1             | Field           | 399       | Net assets attributable to the Unitholders                     |
| 2                 | Balance Sheet       | BS     | 1             | Field           | 400       | Number of units outstanding                                    |
| 2                 | Balance Sheet       | BS     | 1             | Field           | 401       | Net assets attributable to each unit                           |
| 2                 | Balance Sheet       | BS     | 1             | Field           | 403       | Market value of net assets                                     |
| 2                 | Balance Sheet       | BS     | 1             | Field           | 406       | Market Value                                                   |
| 2                 | Balance Sheet       | BS     | 2             | Formula         | 408       | Property Per Real estate Investments                           |
| 2                 | Balance Sheet       | BS     | 1             | Field           | 410       | Leasehold Interest                                             |
| 2                 | Balance Sheet       | BS     | 1             | Field           | 411       | Total Debt                                                     |
| 2                 | Balance Sheet       | BS     | 1             | Field           | 412       | Right-of-use asset                                             |
| 2                 | Balance Sheet       | BS     | 1             | Field           | 413       | Short-term lease liabilities                                   |
| 2                 | Balance Sheet       | BS     | 1             | Field           | 414       | Long-term lease liabilities                                    |
| 2                 | Balance Sheet       | BS     | 1             | Field           | 433       | Financing Investment Inventory                                 |
| 2                 | Balance Sheet       | BS     | 1             | Field           | 434       | Financing Investment Real Estate                               |
| 2                 | Balance Sheet       | BS     | 1             | Field           | 435       | Properties Under Development                                   |
| 2                 | Balance Sheet       | BS     | 1             | Field           | 445       | Total finance investments                                      |
| 2                 | Balance Sheet       | BS     | 1             | Field           | 446       | Unearned finance income                                        |
| 2                 | Balance Sheet       | BS     | 1             | Field           | 447       | Property and equipment                                         |
| 2                 | Balance Sheet       | BS     | 1             | Field           | 448       | Loans                                                          |
| 2                 | Balance Sheet       | BS     | 1             | Field           | 449       | Lease contract liabilities                                     |
| 2                 | Balance Sheet       | BS     | 1             | Field           | 451       | Bonds                                                          |
| 2                 | Balance Sheet       | BS     | 2             | Formula         | 452       | Par Value                                                      |
| 2                 | Balance Sheet       | BS     | 1             | Field           | 471       | Investments in equity accounted investments                    |
| 2                 | Balance Sheet       | BS     | 1             | Field           | 472       | Investments at FVTPL                                           |
| 2                 | Balance Sheet       | BS     | 1             | Field           | 473       | Investments at FVTOCI                                          |
| 2                 | Balance Sheet       | BS     | 1             | Field           | 474       | Amortized Cost Investments                                     |
| 2                 | Balance Sheet       | BS     | 1             | Field           | 475       | Insurance contract assets                                      |
| 2                 | Balance Sheet       | BS     | 1             | Field           | 476       | Reinsurance contract assets                                    |
| 2                 | Balance Sheet       | BS     | 1             | Field           | 477       | Accrued income on statutory deposit                            |
| 2                 | Balance Sheet       | BS     | 1             | Field           | 478       | Prepaid expenses and other assets                              |
| 2                 | Balance Sheet       | BS     | 1             | Field           | 479       | Trade payables                                                 |
| 2                 | Balance Sheet       | BS     | 1             | Field           | 480       | Insurance contract liabilities                                 |
| 2                 | Balance Sheet       | BS     | 1             | Field           | 481       | Reinsurance contract liabilities                               |
| 2                 | Balance Sheet       | BS     | 1             | Field           | 482       | Zakat & income tax                                             |
| 2                 | Balance Sheet       | BS     | 1             | Field           | 483       | Deferred tax liability                                         |
| 2                 | Balance Sheet       | BS     | 1             | Field           | 484       | Accrued commission income payable to SAMA                      |
| 2                 | Balance Sheet       | BS     | 1             | Field           | 485       | Re-measurement of defined benefit obligation                   |
| 2                 | Balance Sheet       | BS     | 1             | Field           | 492       | Loans and Advances/Customer Deposits (Adjusted)                |

**164 fields and 3 formulas.** Copy FSFieldID exactly as published and confirm the required parameters in the selected API operation.

CF · Financial Fields

## [Cashflow](#cashflow-1)

Operating, investing, financing, liquidity, and funds-flow fields.

27 records

| FSFieldCategoryID | FSFieldCategoryName | FSCode | FSFieldTypeID | FSFieldTypeName | FSFieldID | FSFieldName                                           |
| :---------------- | :------------------ | :----- | :------------ | :-------------- | :-------- | :---------------------------------------------------- |
| 3                 | Cashflow            | CF     | 1             | Field           | 82        | CF Net Income                                         |
| 3                 | Cashflow            | CF     | 1             | Field           | 83        | Depreciation                                          |
| 3                 | Cashflow            | CF     | 1             | Field           | 84        | Others-Operating Activities                           |
| 3                 | Cashflow            | CF     | 1             | Field           | 85        | Net (increase) decrease in operating assets           |
| 3                 | Cashflow            | CF     | 1             | Field           | 86        | Net increase (decrease) in operating liabilities      |
| 3                 | Cashflow            | CF     | 1             | Field           | 87        | Cash Flows from Operating Activities                  |
| 3                 | Cashflow            | CF     | 1             | Field           | 88        | (Inc) dec in property & plant                         |
| 3                 | Cashflow            | CF     | 1             | Field           | 89        | (Inc) dec in investment                               |
| 3                 | Cashflow            | CF     | 1             | Field           | 90        | Other cash inflow outflow                             |
| 3                 | Cashflow            | CF     | 1             | Field           | 91        | Cash Flows from Investing Activities                  |
| 3                 | Cashflow            | CF     | 1             | Field           | 92        | Issuances (purchases) of equity shares                |
| 3                 | Cashflow            | CF     | 1             | Field           | 93        | Inc (dec) in debt                                     |
| 3                 | Cashflow            | CF     | 1             | Field           | 94        | Dividends                                             |
| 3                 | Cashflow            | CF     | 1             | Field           | 95        | Cash Flows from Financing Activities                  |
| 3                 | Cashflow            | CF     | 1             | Field           | 96        | Net change cash & cash equivalents                    |
| 3                 | Cashflow            | CF     | 1             | Field           | 97        | Cash & cash equiv at start of period                  |
| 3                 | Cashflow            | CF     | 1             | Field           | 98        | Cash & cash equiv at period end                       |
| 3                 | Cashflow            | CF     | 1             | Field           | 102       | Other-Financing Activities                            |
| 3                 | Cashflow            | CF     | 1             | Field           | 221       | CF Appropriation of surplus from insurance operations |
| 3                 | Cashflow            | CF     | 1             | Field           | 301       | Depreciation and amortization                         |
| 3                 | Cashflow            | CF     | 2             | Formula         | 391       | Free Cash Flow                                        |
| 3                 | Cashflow            | CF     | 1             | Field           | 404       | FFO                                                   |
| 3                 | Cashflow            | CF     | 1             | Field           | 405       | proceeds from issuance of units                       |
| 3                 | Cashflow            | CF     | 1             | Field           | 486       | Net subscription to deposits                          |
| 3                 | Cashflow            | CF     | 1             | Field           | 487       | Dividends and commission income received              |
| 3                 | Cashflow            | CF     | 1             | Field           | 488       | Settlement                                            |
| 3                 | Cashflow            | CF     | 1             | Field           | 489       | Other Operating activites                             |

**26 fields and 1 formula.** Copy FSFieldID exactly as published and confirm the required parameters in the selected API operation.

EI · Financial Fields

## [External Items](#external-items-1)

Dividends, operating counts, capital ratios, and externally supplied metrics.

13 records

| FSFieldCategoryID | FSFieldCategoryName | FSCode | FSFieldTypeID | FSFieldTypeName | FSFieldID | FSFieldName                                 |
| :---------------- | :------------------ | :----- | :------------ | :-------------- | :-------- | :------------------------------------------ |
| 4                 | External Items      | EI     | 1             | Field           | 184       | Cash Dividend                               |
| 4                 | External Items      | EI     | 1             | Field           | 190       | Average Earning Assets                      |
| 4                 | External Items      | EI     | 1             | Field           | 192       | Average Customer Deposits                   |
| 4                 | External Items      | EI     | 1             | Field           | 193       | Total Financing Investments                 |
| 4                 | External Items      | EI     | 1             | Field           | 194       | No. branches                                |
| 4                 | External Items      | EI     | 1             | Field           | 195       | No. employees                               |
| 4                 | External Items      | EI     | 1             | Field           | 196       | ATM                                         |
| 4                 | External Items      | EI     | 1             | Field           | 197       | Total Loans and advances                    |
| 4                 | External Items      | EI     | 1             | Field           | 281       | Tier 1 Capital Adequacy Ratio               |
| 4                 | External Items      | EI     | 1             | Field           | 282       | Total cap. Adequacy Ratio                   |
| 4                 | External Items      | EI     | 1             | Field           | 283       | No. Points of Sale                          |
| 4                 | External Items      | EI     | 1             | Field           | 386       | Bonus Shares Distributed                    |
| 4                 | External Items      | EI     | 1             | Field           | 389       | Deficit / surplus from insurance operations |

**13 fields and 0 formulas.** Copy FSFieldID exactly as published and confirm the required parameters in the selected API operation.

**Source normalization:** the supplied export repeats FSFieldTypeID and FSFieldID columns. This page displays each duplicated column once while preserving all supplied mappings and names.

## [Use metrics and financial fields exactly as documented.](#use-metrics-and-financial-fields-exactly-as-documented)

Confirm whether the selected API operation expects FSFieldCategoryID, FSCode, FSFieldTypeID, FSFieldID, or a combination of these values. Preserve published field names for mapping and response interpretation.