Long-Term Investments – Other (SF.BS.LTInvestments_Other)

Long-Term Investments – Other (SF.BS.LTInvestments_Other) refers to the Long-Term Investments with maturities of one year or beyond.

If the balance sheet is non-differentiated, it will include investments for both Short-Term and Long-Term.

Long-Term Investments – Other (SF.BS.LTInvestments_Other) includes:

  • Investment securities
  • Trading account assets
  • Investment properties (when in IFRS or other standards that treat investment properties as investments)
  • Short-Term Investment assets when those are not reported separately from Long Term Assets
  • Derivatives not clearly described as Hedging or Speculative are assumed to be speculative for Investment, Security Trading, Asset Management and Insurance companies
  • Collateralized mortgage obligations (CMO) and Mortgage-Backed Securities
  • Land held for investment purposes by real estate companies

Long-Term Investments – Other (SF.BS.LTInvestments_Other) does not include:

  • Investments in affiliates (shownin “LT Investment – Affiliated Companies” (SF.BS.LTInvestment_AffiliateCompanies))
  • Investment properties when on US GAAP (shown in “Property/Plant/Equipment, Total – Gross” (SF.BS.PPETotalNet) or “Property/Plant/Equipment, Total – Gross” (SF.BS.PPETotalGross))
  • Lease investments (shown in “Notes Receivable – Long-Term” (SF.BS.NoteReceivableLT))
  • Loans to customers in non-bank Financial Service and other companies (shown in “Notes Receivable – Long-Term” (SF.BS.NoteReceivableLT) when Current and Non-Current Assets are reported separately).
  • Hedging derivatives (shown in “Other Current Assets” (SF.BS.OtherCurrentAssets) or in “Other Assets” (SF.BS.OtherAssets))
  • Derivative assets not described clearly as hedging or speculative, are assumed to be for Hedging when the company is Industrial or a Utility (shown in” Other Current Assets” (SF.BS.OtherCurrentAssets) or in “Other Assets” (SF.BS.OtherAssets))
  • Receivables on investment income when Current and Non-Current assets are not reported separately (shown in “Accrued Investment Income” (SF.BS.AccruedInvestmentIncome) in the Insurance template, and in “Other Current Assets” (SF.BS.OtherCurrentAssets) or in “Other Assets” (SF.BS.OtherAssets) in the Industrial and Utility templates)
  • Decommissioning funds in mining and utility companies (shown in “Other Long-Term Assets” (SF.BS.OtherLongTermAssets) or as Other Assets (SF.BS.OtherAssets))
  • Restricted investments – presented within long-term assets or in a non-differentiated balance sheet (shown in “Restricted Cash – Long Term” (SF.BS.RestrictedCashLT))
  • Foreclosed properties (shown in” Other Real Estate Owned” (SF.BS.OtherRealEstateOwned))