Receivables – Other (SF.BS.Receivables_Other) refers to a company’s receivables that are from activities other than trading (sale of products or services rendered). Non-trading receivables may include both current and non-current receivables; the current portion is classified Receivables – other (SF.BS.Receivables_Other). Receivables – Other (SF.BS.Receivables_Other) includes: Receivables from/due from employees, officers,…
Redeemable Convertible Preferred Stock (SF.BS.RedeemableConvertiblePreferredStock) refers to the value of convertible preferred shares that are redeemable to Equity at Maturity. Preferred stock may be converted into common stock under certain pre-determined conditions at a pre-set ratio at the discreption of the preferred shareholders. In general, Preferred shares have: Preference for…
Redeemable Preferred Stock (SF.BS.RedeemablePreferredStock) refers to the value of preferred shares that have a fixed maturity and are redeemable on the maturity date. In general, Preferred shares have: Preference for the dividends over common shares Preferences on the assets over common shares if the company is liquidated The option to…
Redeemable Preferred Stock, Total (SF.BS.RedeemablePreferredStockTotal) is the sum of: Redeemable Preferred Stock (SF.BS.RedeemablePreferredStock) Redeemable Convertible Preferred Stock (SF.BS.RedeemableConvertiblePreferredStock). In general, Preferred shares have: Preference for the dividends over common shares Preferences on the assets over common shares if the company is liquidated The option to be called at the discretion…
Reinsurance – Assets (SF.BS.Reinsurance_Asset) represents receivables from reinsurers, where a company assumed risks on insurance policies ceded by other insurance companies.
Reinsurance – Liability (SF.BS.Reinsurance_Liability) refers to the Payables to be paid by an insurance company to reinsurers. Reinsurance – Liability (SF.BS.Reinsurance_Liability) includes: Premiums ceded payable for outward reinsurance Claims and losses payable to reinsurers for inward reinsurance
Repurchase Agreements – Liability (SF.BS.RepurchaseAgreements_Liability) refers to the short-term liabilities on securities sold under Repo. Insurance companies generally receive premiums on taking policies, and actively invest the proceeds, where earnings from the investment are used for claims and loss expenses.
Reserves (SF.BS.Reserves) is an estimate of liabilities that is likely to occur. Reserves (SF.BS.Reserves) includes: Reserves for business closure Reserves for environmental protection expenses Reserves for claims and losses on self-operated insurance policies Reserves for litigation losses Reserves for restructuring expenses Reserves for warrant expenses Reserves for termination benefits, severance…
Restricted Cash – Current (SF.BS.RestrictedCash_Current) refers to cash on hand that carry some kind of restriction and may not be available for operational use. When a company reports its assets without segregation between current and non-current, all restricted cash is classified in Restricted Cash – Long Term (SF.BS.RestrictedCashLT). “Restrictions” are…
Restricted Cash – Long-Term (SF.BS.RestrictedCashLT) refers to the Cash or Cash Equivalents set aside for specific purposes, subject to long-term restrictions, and not readily available for operational uses. If Current and Non-Current Assets are not reported separately, all the restricted cash is shown in Restricted Cash – Long-Term (SF.BS.RestrictedCashLT). Restricted…
