Natural Resources – Gross (SF.BS.NaturalResourcesGross) refers to the cost paid for natural resources to be consumed. Natural Resources – Gross (SF.BS.NaturalResourcesGross) includes: Mining rights, exploration rights of oil/gas – if reported within PP&E Proved/unproved property / oil reservoirs Timbers grown (ready to be cut), vineyards in winery companies, livestock, biological…
Net Loans (SF.BS.NetLoans) refers to total loans to customers, reduced by possible default losses and unearned interest income.Net Loans (SF.BS.NetLoans) are calculated by taking Total Gross Loans (SF.BS.TotalGrossLoans) and subtracting: Loan Loss Allowances (SF.BS.LoanLossAllowances) Unearned Interest (SF.BS.UnearnedIncome) When a bank reports loans, net of loan loss provisions, and unearned interest…
Non-Current Derivative Liabilities – Hedging, Supplemental (SF.Notes.BS.NonCurrDerivativeLiabHedgingSuppl) refers to the negative fair value of financial instruments under contracts that have one or more underlying and one or more notional amounts. It is the long-term liability arising from hedging (risk management) derivative instruments.
Non-Current Derivative Liabilities – Speculative/Trading, Supplemental (SF.Notes.BS.NonCurrDerivativeLiabSpecTrdgSuppl) refers to the negative fair value of financial instruments under contracts that have one or more underlying and one or more notional amounts. This item is used for derivatives held for speculative/trading/investment purposes.
Non-Current Marketable Securities, Supplemental (SF.Notes.BS.NonCurrentMarketableSecuritiesSuppl) refers to the liquid long-term investment securities that can be converted into cash at a reasonable price. For companies that don’t differentiate between short-term and long-term assets, this item represents securities that are typically of a long-term nature. Includes investments in equities other than affiliates…
Non-Interest-Bearing Deposits (SF.BS.NonInterestBearingDeposits) refers to the portion of deposits with no interest accrual or with minimal interest earning. These are sometimes called “Demand Deposits” and used for checking accounts. Non-Interest-Bearing Deposits (SF.BS.NonInterestBearingDeposits) does not include: Time deposits, certificates of deposit Money market accounts (shown in “Interest-Bearing Deposits” (SF.BS.InterestBearingDeposits)) Time deposits…
Notes Payable/Short-Term Debt (SF.BS.NotesPayable_STDebt) refers to the short-term bank borrowings as well as Notes Payable to suppliers and other Short-Term interest-bearing liabilities. It does not include Derivatives.Notes Payable/Short-Term Debt (SF.BS.NotesPayable_STDebt) includes: Notes payable/promissory notes/post-dated checks to third parties or affiliated companies Short-term bank borrowings/debt/lines of credit/credit facility/financing facility, bank overdrafts,…
Notes Receivable – Long Term (SF.BS.NoteReceivableLT) refers to the Long-Term notes receivable, excluding the current portion of the debt. It also refers to all other long-term receivables reported in the Non-current Assets section. When Current and Non-Current assets are not reported separately, all Notes Receivable are shown in Notes Receivable…
Notes Receivable – Short-Term (SF.BS.NotesReceivable_ST) refers to promissory notes accepted in exchange for goods sold or services rendered by a company to customers in the normal course of business. Receivables from customers qualify as “current” if its maturities are within one year or one operating cycle, whichever is longer. Consequently,…
