Notes Payable/Short-Term Debt (SF.BS.NotesPayable_STDebt) refers to the short-term bank borrowings as well as Notes Payable to suppliers and other Short-Term interest-bearing liabilities.

It does not include Derivatives.Notes Payable/Short-Term Debt (SF.BS.NotesPayable_STDebt) includes:

• Notes payable/promissory notes/post-dated checks to third parties or affiliated companies
• Short-term bank borrowings/debt/lines of credit/credit facility/financing facility, bank overdrafts, commercial paper, bills of exchange, due to banks in non-banking financial service companies
• Demand notes payable, loans payable, mortgage notes (short-term)
• Revolving credit/loans (short-term)
• Deposits (mostly time deposits, if any) from customers in non-banking financial service companies
• Financial (capital) lease obligations stemming current contracts that are due within a year
• Short-term obligations from Islamic debt (except the current portion of long-term Islamic debt)
• Interest-bearing short-term payables to related parties
• Short-term loans/notes from officers/directors/shareholders, except the current portion of long-term obligations
• Short-term financial liabilities whose nature is not specified by a company – in such case Sentieo assumes that these are interest-bearing

Notes Payable/Short-Term Debt (SF.BS.NotesPayable_STDebt) does not include:

• Current maturities of long-term debt obligations, including long-term coupon bonds, bridge loans/notes, convertible bonds/debentures/notes payable, acquisition notes, subordinated debt/notes/debenture/bonds, senior notes/loans (shown in “Current Portion of Long-Term Debt/Capital Leases” (SF.BS.CurrentPortOfLTDebt_CapitalLeases))
• Current maturities of capitalized/financial lease obligations (shown in “Current Portion of Long-Term Debt/Capital Leases” (SF.BS.CurrentPortOfLTDebt_CapitalLeases), and as Current Portion of Long-Term Capital Leases, Supplemental (SF.Notes.BS.CurrPortOfLTCapitalLeasesSuppl))
• Repo liabilities reported by banks and insurers (shown in “Federal Funds Purchased/Securities Sold Under Repurchase Agreement” (SF.BS.FedFundsPurchScrtySoldLiab) for banks, and in “Repurchase Agreements – Liability” (SF.BS.RepurchaseAgreements_Liability) for insurance companies)
• Debt obligations reported by banks, other than long-term debt and financial leases – classified as:
• Total Deposits (SF.BS.TotalDeposits), which is the sum of
  • Non-Interest-Bearing Deposits (SF.BS.NonInterestBearingDeposits)
  • Interest-Bearing Deposits (SF.BS.InterestBearingDeposits)
  • Other Deposits (SF.BS.OtherDeposits))
• Total Short-Term Borrowings (SF.BS.TotalSTBorrowings), which is the sum of
  • Commercial Paper (SF.BS.CommercialPaper)
  • Federal Funds Purchased/Securities Sold Under Repurchase Agreement (SF.BS.FedFundsPurchScrtySoldLiab)
  • Other Short-Term Borrowings (SF.BS.OtherSTBorrowings))
• Other Interest-Bearing Liabilities, Total (SF.BS.OtherBearingLiabilitiesTotal), which is the sum of
  • FHLB Advances (SF.BS.FHLBAdvances),
  • Acceptances Outstanding (SF.BS.AcceptancesOutstanding)
  • Other Interest-Bearing Liabilities (SF.BS.OtherBearingLiabilities))

• Long-term debt obligations (shown in “Long-Term Debt” (SF.BS.LTDebt))
• Long-term obligations from capitalized/financial leases (shown in “Capital Lease Obligations” (SF.BS.CapitalLeaseObligations))
• Total obligations from long-term debt and long-term capitalized/financial leases (shown in “Total Long-Term Debt” (SF.BS.TotalLTDebt))
• Current obligations from right-of-use contracts related to operating leases (shown in “Accrued Expenses” (SF.BS.AccruedExpenses) for short-term liabilities and in the non-differentiated balance sheet format)
• Current obligations from right-of-use contracts that are not specified as related to financial (capital) or operating leases – treated as operating leases in the US (shown in “Accrued Expenses” (SF.BS.AccruedExpenses) for short-term liabilities and in the non-differentiated balance sheet format)
• Derivative liabilities Hedging, Speculative and Trading (for banks and insurers, shown in “Other Liabilities” (SF.BS.OtherLiabilities); for Industrial and Utility companies: shown in “Other Current Liabilities” (SF.BS.OtherCurrentLiabilities) or in “Other Liabilities” (SF.BS.OtherLiabilities))
• Expenses payable without explicit interest obligations (shown in “Accrued Expenses” (SF.BS.AccruedExpenses) when reported in current liabilities, or in “Other Long-Term Liabilities” (SF.BS.OtherLTLiabilities) or “Other Liabilities” (SF.BS.OtherBearingLiabilities) when current and non-current liabrilities are not reported separately)
• Short-term financial liabilities without interest, including non-interest-bearing debt, loans or credit obligations (shown in “Other Current Liabilities” (SF.BS.OtherCurrentLiabilities) for Industrial and Utility companies, or in “Other Liabilities” (SF.BS.OtherLiabilities) for banks and insurance companies)
• Long-term financial liabilities without interest, including debt, loans or credit obligations (shown in “Other Liabilities” (SF.BS.OtherLiabilities))
• Non-interest-bearing payables to related parties (shown in “Accounts Payable” (SF.BS.AccountsPayable) or in ”Other Payables” (SF.BS.OtherPayables))
• Customer advances (shown in “Customer Advances” (SF.BS.CustomerAdvances))
• Security deposits (shown in “Security Deposits” (SF.BS.SecurityDeposits))

Related Entries

• Accrued Expenses (SF.BS.AccruedExpenses)
• Accumulated Goodwill Amortization Supplemental (SF.Notes.BS.AccumulatedGoodwillAmortizationSuppl)
• Accumulated Intangible Amortization, Supplemental (SF.Notes.BS.AccumulatedIntangibleAmortSuppl)
• Capital Lease Obligations (SF.BS.CapitalLeaseObligations)
• Capital Lease Obligations Financial Sector, Supplemental (SF.Notes.BS.CapitalLeaseObligFinSectorSuppl)