Sentieo Support Center

Acceptances Outstanding (SF.BS.AcceptancesOutstanding) refers to the contingent liabilities from transactions mediated by a bank for customers. The intermediary bank may earn fees on intermediation or marginal gains/losses on such transactions. Acceptances Outstanding (SF.BS.AcceptancesOutstanding) does not include: Bankers’ acceptances, bank overdrafts (classified as Commercial Paper (SF.BS.CommercialPaper)) Customer acceptances outstanding that constitute…

Accounting Change (SF.CF.AccountingChangeNonCashExp) is applicable only if Net Income/Starting Line (SF.CF.NetIncome_StartingLine) is income after accumulated gains/losses from changes in accounting principles. As the gain/losses are non-cash, these are reversed out of Cash Flow from Operations to avoid double counting since they are reflected in the Net Income, which is the…

Accounting Change (SF.IS.AccountingChange) refers to three types of accounting changes, reported below income before taxes: A change from one generally accepted accounting principle to another generally accepted principle A change that occurs as the result of new information or as additional information is acquired A change from reporting as one…

Accounts Payable (SF.BS.AccountsPayable) is the balances owed to suppliers. Accounts Payable (SF.BS.AccountsPayable) include: Accounts payable to JVs and partnerships Accrued interest, interest payable in commercial banks Bills Payable reported as part of Trade/Accounts Payable Payable to/due to related parties (when reported as part of Trade/Accounts Payable) Payable to/due to affiliates…

Accounts Payable (SF.CF.AccountsPayableChange) is the change in Accounts Payable over the period. An increase in Accounts Payable positively impacts the Cash Flow from Operations, and a decrease in Accounts Payables negatively impacts the Cash Flow from Operations. Accounts Payable (SF.CF.AccountsPayableChange) includes: Accounts payable/due to affiliates Payables to brokers Commissions payable…

Accounts Receivable – Trade, Gross (SF.BS.AccountsReceivable_TradeGross) refers to receivables generated from sales of trading assets (such as inventories) or from services provided. Trade accounts receivable are confined to “current” assets, where “current” is defined as one year or one operating cycle of the company, whichever is longer. This information is…

Accounts Receivable – Trade, Net (SF.BS.AcctsReceivable_TradeNet) refers to claims held against customers for goods sold or services rendered as part of normal business operations. Value in Accounts Receivable – Trade, Net (SF.BS.AcctsReceivable_TradeNet) is generally calculated as Accounts Receivable – Trade, Gross (SF.BS.AccountsReceivable_TradeGross) deducted by Provision for Doubtful Accounts (SF.BS.ProvisionForDoubtfulAccounts). However,…

Accounts Receivables (SF.CF.AccountsReceivable) is the change in Accounts Receivable over the period. An increase in Accounts Receivable negatively impacts the Cash Flow from Operations, while a decrease in Accounts Receivable positively impacts the Cash Flow from Operations. Accounts Receivables (SF.CF.AccountsReceivable) includes: Changes in Receivables from affiliates, employees Changes in Interest…

Accrued Expenses (SF.BS.AccruedExpenses) refers to Operational Expenses that have become due but have not been paid yet. Accrued Expenses (SF.BS.AccruedExpenses) includes: Interest payable, accrued interest expenses in companies other than commercial banks Accrued insurance expenses, accrued advertising expenses Wages/salaries payable, accrued payroll, payroll taxes payable, accrued compensation expenses, accrued profit…

Accrued Expenses (SF.CF.AccruedExpensesChange) refers to the change in Accrued Expenses over the period. An increase in Accrued Expenses positively impacts the Cash Flow from Operating, while a decrease in Accrued Expenses a negatively impacts the Cash Flow from Operations. If Accrued Expenses are not reported separately, they are shown in…