Sentieo Support Center

Acceptances Outstanding (SF.BS.AcceptancesOutstanding) refers to the contingent liabilities from transactions mediated by a bank for customers. The intermediary bank may earn fees on intermediation or marginal gains/losses on such transactions. Acceptances Outstanding (SF.BS.AcceptancesOutstanding) does not include: Bankers’ acceptances, bank overdrafts (classified as Commercial Paper (SF.BS.CommercialPaper)) Customer acceptances outstanding that constitute…

Accounts Payable (SF.BS.AccountsPayable) is the balances owed to suppliers. Accounts Payable (SF.BS.AccountsPayable) include: Accounts payable to JVs and partnerships Accrued interest, interest payable in commercial banks Bills Payable reported as part of Trade/Accounts Payable Payable to/due to related parties (when reported as part of Trade/Accounts Payable) Payable to/due to affiliates…

Accounts Receivable – Trade, Gross (SF.BS.AccountsReceivable_TradeGross) refers to receivables generated from sales of trading assets (such as inventories) or from services provided. Trade accounts receivable are confined to “current” assets, where “current” is defined as one year or one operating cycle of the company, whichever is longer. This information is…

Accounts Receivable – Trade, Net (SF.BS.AcctsReceivable_TradeNet) refers to claims held against customers for goods sold or services rendered as part of normal business operations. Value in Accounts Receivable – Trade, Net (SF.BS.AcctsReceivable_TradeNet) is generally calculated as Accounts Receivable – Trade, Gross (SF.BS.AccountsReceivable_TradeGross) deducted by Provision for Doubtful Accounts (SF.BS.ProvisionForDoubtfulAccounts). However,…

Accrued Expenses (SF.BS.AccruedExpenses) refers to Operational Expenses that have become due but have not been paid yet. Accrued Expenses (SF.BS.AccruedExpenses) includes: Interest payable, accrued interest expenses in companies other than commercial banks Accrued insurance expenses, accrued advertising expenses Wages/salaries payable, accrued payroll, payroll taxes payable, accrued compensation expenses, accrued profit…

Accrued Investment Income (SF.BS.AccruedInvestmentIncome) refers to the investment income accrued but yet to be received. Investment income in insurance companies is an integral part of operating revenue.

Accumulated Depreciation, Total (SF.BS.AccumulatedDepreciationTotal) refers to the aggregate of accumulated depreciation to each of the fixed assets, included in the following items: Buildings – Gross (SF.BS.BuildingsGross) Land/Improvements – Gross (SF.BS.LandImprovementsGross) Machinery/Equipment – Gross (SF.BS.MachineryEquipmentGross) Construction in Progress – Gross (SF.BS.ConstructionInProgressGross) Leases – Gross (SF.BS.LeasesGross) Natural Resources – Gross (SF.BS.NaturalResourcesGross) Other…

Accumulated Depreciation, Total (SF.BS.AccumulatedDepreciationTotal) is the sum of all the accumulated depreciation related to the following gross items: Buildings – Gross (SF.BS.BuildingsGross) Land/Improvements – Gross (SF.BS.LandImprovementsGross) Machinery/Equipment – Gross (SF.BS.MachineryEquipmentGross) Construction in Progress – Gross (SF.BS.ConstructionInProgressGross) Leases – Gross (SF.BS.LeasesGross) Natural Resources – Gross (SF.BS.NaturalResourcesGross) Other Property/Plant/Equipment – Gross (SF.BS.OtherPPEGross)…

Accumulated Goodwill Amortization (SF.BS.AccumulatedGoodwillAmortization) refers to the accumulated amortization or impairment of goodwill. Accumulated Goodwill Amortization (SF.BS.AccumulatedGoodwillAmortization) includes: Accumulated impairment or amortization of goodwill Accumulated impairment and amortization of negative goodwill Accumulated Goodwill Amortization (SF.BS.AccumulatedGoodwillAmortization) excludes: Accumulated impairment and amortization of goodwill combined with other intangibles, if the goodwill impairment…

Accumulated Goodwill Amortization Supplemental (SF.Notes.BS.AccumulatedGoodwillAmortizationSuppl) refers to the accumulated amortization of goodwill acquired through mergers according to the Purchase Method.