Equity Bridge Tag Reference

This appendix catalogues the XBRL taxonomy members used by the SOCE-first equity bridge pipeline (equity_bridge_v2). Tags are grouped by the component they populate and cross-referenced with common fallbacks.

Component	Preferred tag(s)	Purpose	Notes
Opening/Closing Eq.	us-gaap:StockholdersEquity, us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest	Starting/ending parent equity balance	Uses prior instant for opening
Net income	us-gaap:NetIncomeLoss, us-gaap:ProfitLoss	Net income attributable to parent	Duration facts preferred
OCI total	us-gaap:OtherComprehensiveIncomeLossNetOfTax, us-gaap:ComprehensiveIncomeNetOfTax	Captures FVOCI, FX, hedge, and other OCI components	Quarterly OCI frequently sparse
Dividends	us-gaap:DividendsCommonStock, us-gaap:PaymentsOfDividendsCommonStock, us-gaap:PaymentsOfDividendsPreferredStockAndPreferenceStock	Parent distributions (cash or SOCE)	Converted to negative outflow
Share buybacks	us-gaap:PaymentsForRepurchaseOfCommonStock, us-gaap:StockRepurchasedDuringPeriodValue, us-gaap:TreasuryStockValueAcquiredCostMethod	Treasury stock and ASR settlements	Converted to negative outflow
Share issuance	us-gaap:ProceedsFromIssuanceOfCommonStock, us-gaap:StockIssuedDuringPeriodValueNewIssues, us-gaap:StockIssuedDuringPeriodSharesNewIssues	New equity capital raised	Positive inflow

Coverage caveat: the local workspace does not include hydrated companyfacts caches for the S&P 500 universe. When those payloads are downloaded via scripts/hydrate_companyfacts.py (future work), re-run scripts/analyze_equity_bridge_coverage.py to refresh the availability statistics stored in results/equity_bridge_tag_coverage.csv.