Land/Improvements – Gross (SF.BS.LandImprovementsGross) refers to land and improvements on land at acquisition cost. Land is not depreciated, but land improvements are normally depreciated over time. Land/Improvements – Gross (SF.BS.LandImprovementsGross) includes: Improvements in land (subject to depreciation) Land/Improvements – Gross (SF.BS.LandImprovementsGross) does not include: Land with natural resources in coal…
Leases – Gross (SF.BS.LeasesGross) refers to the properties leased out under operating lease/rented out. Leases – Gross (SF.BS.LeasesGross) does not include: Property in use held under finance lease (shown in Other Properties/Plant/Equipment – Gross (SF.BS.OtherPPEGross)) Properties leased out under finance lease by financial lease companies (not shown in assets) Tenant…
LIFO Reserve (SF.BS.LIFOReserve) refers to the difference between inventories computed under the FIFO (First In, First Out) and LIFO (Last In, First Out) methods. LIFO Reserve (SF.BS.LIFOReserve) does not include: Provision/allowances for inventory (reported as a negative value) (classified as Inventories – Other (SF.BS.Inventories_Other)
Limited Partner (SF.BS.LimitedPartner) is the value of capital provided by Limited Partners. This is similar to Common Stock (SF.BS.CommonStock) in stock holding companies. Although a company with limited partners may have general partners as well, the economic interests of limited partners are identical to those of stockholders.
Loan Loss Allowances (SF.BS.LoanLossAllowances) refers to the allowances accumulated for probable defaults on loans outstanding. The default rates are established according to regulations in the country and the Bank’s experience with each group of customers. The default risks are typified by country risk, industry risk, and risks on individual customers….
Loans Held for Sale (SF.BS.LoansHeldForSale) refers to loans held for sale, rather than held for management. These loans arise when banks sell some of them to other financial institutions, instead of holding them until their maturities. Such loans held for sale are temporarily included in Loans Held for Sale (SF.BS.LoansHeldForSale)….
Long Term Debt Financial Sector, Supplemental (SF.Notes.BS.LongTermDebtFinSectorSuppl) is available for companies which, in addition to their main business, provide long term financing and financial services to their clients.
Long-Term Debt (SF.BS.LTDebt) refers to the interest-bearing debt with outstanding maturities of over one year. It may consist of long-term bank borrowings, bonds, convertible bonds, etc., It excludes Derivative liabilities. If you need to include those, then use- supplemental items (Non-Current Derivative Liabilities – Hedging, Supplemental (SF.Notes.BS.NonCurrDerivativeLiabHedgingSuppl) Non-Current Derivative Liabilities…
Long-Term Investments – Other (SF.BS.LTInvestments_Other) refers to the Long-Term Investments with maturities of one year or beyond. If the balance sheet is non-differentiated, it will include investments for both Short-Term and Long-Term. Long-Term Investments – Other (SF.BS.LTInvestments_Other) includes: Investment securities Trading account assets Investment properties (when in IFRS or other…
Long-Term Investments (SF.BS.LongTermInvestments) is sum of: LT Investments – Affiliate Companies (SF.BS.LTInvestment_AffiliateCompanies) LT Investments – Other (SF.BS.LTInvestments_Other)
