Metrics similar to EBT, Incl. Unusual Items in the financials category include:
Reinsurance Recoverable - This item represents amounts recoverable from other insurance companies (re-insurers) for claims paid which are covered by reinsurance. When insurance risk is ceded to other re-insuring companies, a portion of premiums is paid to them and if a claim arises, then a portion of the claim paid is recoverable from them as per the terms of the reinsurance contract. It also includes other amounts recoverable from reinsurers when reported by the company under the 'Reinsurance' section.
Other Current Liabilities - This item represents all residual data items that do not fit perfectly into any of the current liabilities categories separately categorized. If Other Current Liabilities are combined with accrued expenses or with any other liabilities, where Other Current Liabilities appear as first string and the company does not report the break up for the same, then the same will form part of this data item only.
Income from Equity Method Investments - This item represents the investing company's share of earnings/loss from affiliates, unconsolidated subsidiaries, partnerships, joint ventures and any other investments, which are accounted for under the Equity method.
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