Lakeland Financial Corporation As Reported, Revenue

Metrics similar to As Reported, Revenue in the financials category include:

• Additional Paid In Capital - The excess over par value paid for common securities.
• Long-term Operating Lease Liabilities -
• Unearned Revenue Non Current - Revenue collected or promised for which the reporting company still has to provide goods or services over 12 months into the future.
• 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.