Sentieo Support Center

Payable/Accrued (SF.BS.Payable_Accrued) is used when Accounts Payable (SF.BS.AccountsPayable) and Accrued Expenses (SF.BS.AccruedExpenses) are not reported separately. Payable/Accrued (SF.BS.Payable_Accrued) does not include: Accounts Payable to suppliers and other trading partners (shown in “Accounts Payable” (SF.BS.AccountsPayable)) (both are never populated at the same time) Accrued expenses, such as interest accrued/payable, wages/salaries accrued/payable,…

Pension Benefits – Overfunded (SF.BS.PensionBenefits_Overfunded) refers to the overfunded pension benefits. When a company uses the Defined Benefit Method, regularly funded pension contribution may generate gains such that the fair market value of plan assets exceeds the accumulated benefit obligation leading to excess benefits which remain on the balance sheet…

Pension Benefits – Underfunded (SF.BS.PensionBenefits_Underfunded) refers to the valuation of a pension fund which does not have enough funds to support the Expected Liabilities. The field also includes potential one-off adjustments from changes in regulations or in the company’s stipulated policies which lead to additional obligations and subsequent wider gap…

Policy Liabilities (SF.BS.PolicyLiabilities) refers to the Payables for claims and losses to policyholders, and other liabilities related to insurance policies. Only liabilities when the amounts of claims and losses is already decided are included. Policy Liabilities (SF.BS.PolicyLiabilities) includes: Claims outstanding, unpaid claims and losses, claims and losses payable (to policyholders)…

Policy Liabilities (SF.BS.PolicyLiabilitiesTotal) refers to the total liabilities from the insurance business of an insurance company It is the sum of: Policy Liabilities (SF.BS.PolicyLiabilities) Insurance Liabilities (SF.BS.InsuranceReserves) Unearned Premium/Unearned Revenue (SF.BS.UnearnedPremium_UnearnedRevenue) Repurchase Agreements – Liability (SF.BS.RepurchaseAgreements_Liability) Separate Accounts – Liability (SF.BS.SeparateAccounts_Liability) Other Policyholders’ Funds (SF.BS.OtherPolicyholdersFunds) Reinsurance – Liability (SF.BS.Reinsurance_Liability)

Preferred Stock – Non-Redeemable (SF.BS.NonRedeemablePreferredStock) refers to the value of non-redeemable/convertible preferred stock. Preferred shares usually have a fixed rate of dividend to the nominal value without any specific maturity. However, most non-redeemable preferred stock has redemption, voting and conversion clauses with certain conditions. In general, Preferred shares have: Preference…

Preferred Stock – Non-Redeemable, Net (SF.BS.NonRedeemablePreferredStockNet) is the sum of: Preferred Stock – Non-Redeemable (SF.BS.NonRedeemablePreferredStock) Convertible Preferred Stock – Non-Redeemable (SF.BS.NonRedeemableConvertiblePreferredStock) Treasury Stock – Preferred (SF.BS.TreasuryStockPreferred) General Partner (SF.BS.GeneralPartner) Preferred Stock – Non-Redeemable, Net (SF.BS.NonRedeemablePreferredStockNet) does not include: Total number of preferred shares outstanding (shown in “Total Preferred Shares Outstanding”…

Prepaid Expenses (SF.BS.PrepaidExpenses) refers to goods or services that have already been purchased, but not yet been fully consumed or used. Prepaid Expenses (SF.BS.PrepaidExpenses) is a part of current assets, as benefits are expected to accrue within one year or an operating cycle of the company, whichever is longer, from…

Property/Plant/Equipment, Total – Gross (SF.BS.PPETotalGross) refers to the gross value of the capitalized assets, all to be used for operations, and before applying the depreciation expensed in previous periods. It is the sum of: Buildings – Gross (SF.BS.BuildingsGross) Land/Improvements – Gross (SF.BS.LandImprovementsGross) Machinery/Equipment – Gross (SF.BS.MachineryEquipmentGross) Construction in Progress –…

Property/Plant/Equipment, Total – Net (SF.BS.PPETotalNet) is calculated as: (+)Add Property/Plant/Equipment, Total – Gross (SF.BS.PPETotalGross) (-) Minus the Accumulated Depreciation, Total (SF.BS.AccumulatedDepreciationTotal). “Property/Plant/Equipment, Total – Net” (SF.BS.PPETotalNet) is used even when only the Net value is reported, and the gross and accumulated depreciation are not reported separately. Property/Plant/Equipment, Total – Net…