Securities for Sale (SF.BS.SecuritiesForSale) refers to securities available for sale, reported in accordance with SFAS 115, Accounting for Certain Investments in Debt and Equity Securities. Securities Available for Sale (SF.BS.SecuritiesForSale) are valued at fair market value. Securities for Sale (SF.BS.SecuritiesForSale) includes: Mortgage-backed securities, if not specified for sale or held…
Securities Held to Maturity (SF.BS.SecuritiesHeldToMaturity) refers to securities held to maturity, reported in accordance with SFAS 115, Accounting for Certain Investments in Debt and Equity Securities. Securities Held to Maturity (SF.BS.SecuritiesHeldToMaturity) mostly include debt securities, usually valued at amortized cost. Securities Held to Maturity (SF.BS.SecuritiesHeldToMaturity) does not include: Mortgage-backed security,…
Securities/Indebtedness of Related Party (SF.BS.Securities_IndebtednessOfRelatedParty) refers to the securities of, or loan extended to related parties (officers, directors, or employees and not affiliated companies). Given the unique relationship between a parent company and affiliates, transactions between the two are disclosed as separately reported figures. Securities/Indebtedness of Related Party (SF.BS.Securities_IndebtednessOfRelatedParty) does…
Security Deposits (SF.BS.SecurityDeposits) refers to the security deposits received for the purpose of offsetting potential losses from physical or intellectual damage or for rights of usage (eg: rental properties). Security Deposits (SF.BS.SecurityDeposits) includes: Franchise deposits Rental security deposits, tenant deposits Refundable deposits from customers Security Deposits (SF.BS.SecurityDeposits) does not include:…
Separate Accounts – Assets (SF.BS.SeparateAccounts_Assets) refers to the assets of contra accounts for transactions on segregated funds. Segregated funds are used by insurances to manage investment assets for their clients. Income from the funds is transferred to the clients and the Insurance earns commissions / management fees.
Separate Accounts – Liability (SF.BS.SeparateAccounts_Liability) refers to the liabilities of contra accounts for transactions on segregated funds. Segregated funds are established by an insurance company to manage certain investment assets on behalf of its clients. Insurance companies earn fees by managing such segregated funds. Pension fund management or annuity-style savings…
Shares Outstanding – Common Issue 2 (SF.BS.SharesOutstandingCommonIssue2) is the total number of shares outstanding of the 2nd share class of the company’s common share classes. Share classes are ranked by trading value.
Shares Outstanding – Common Issue 3 (SF.BS.SharesOutstandingCommonIssue3) is the total number of shares outstanding of the 3rd share class of the company’s common share classes. Share classes are ranked by trading value.
Shares Outstanding – Common Issue 4 (SF.BS.SharesOutstandingCommonIssue4) is the total number of shares outstanding of the 4th share class of the company’s common share classes. Share classes are ranked by trading value.
Shares Outstanding – Common Stock Primary Issue (SF.BS.SharesOutstandingCommonStockPrimaryIssue) is the number of common shares outstanding in a company. If a company has more than one class of common shares, Shares Outstanding – Common Stock Primary Issue (SF.BS.SharesOutstandingCommonStockPrimaryIssue) refers to that of the primary issue, which is usually the most actively…
