Other Assets (SF.BS.OtherAssets)
Other Assets (SF.BS.OtherAssets) is the remainder of the assets that have not been Included in:
- Securities/Indebtedness of Related Party (SF.BS.Securities_IndebtednessOfRelatedParty)
- Accrued Investment Income (SF.BS.AccruedInvestmentIncome)
- Reinsurance – Assets (SF.BS.Reinsurance_Asset)
- Separate Accounts – Assets (SF.BS.SeparateAccounts_Assets)
- Interest Receivable (SF.BS.InterestReceivable)
- Other Real Estate Owned (SF.BS.OtherRealEstateOwned)
If Current and Non-Current Other Assets (as defined above) are not reported separately, it is shown in Other Assets (SF.BS.OtherAssets).
Other Assets (SF.BS.OtherAssets) does not include:
- Property/equipment on lease (not included in finance lease agreement) (shown in “Property/Plant/Equipment – Total, Gross” (SF.BS.PPETotalNet))
- Assets held for sale/disposal that were reported in Discontinued Operations or when Current and Non-Current are not reported separately (shown in “Discontinued Operations – Long-Term Assets” (SF.BS.DiscontinuedOperations_LTAsset)
- Assets held for sale in Real Estate Operations and Construction Service companies (shown in “Inventories – Other” (SF.BS.Inventories_Other) when Current or Non-Current asset held for sale are not reported separately)
- Deferred charges such as debt issuance costs, deferred financing costs, or unamortized debt discounts (shown in “Deferred Charges” (SF.BS.DeferredCharges))
- Advance payments for fixed asset acquisition (shown in “Construction in Progress, Gross” (SF.BS.ConstructionInProgressGross))
- Cash in escrow in companies other than banks (shown in “Restricted Cash – Current” (SF.BS.RestrictedCash_Current) or Restricted Cash – Long Term (SF.BS.RestrictedCashLT))
- Costs of policy acquisition in insurance companies (shown in “Deferred Policy Acquisition Costs” (SF.BS.DeferredPolicyAcquisitionCosts))
- Credit card loans in consumer financial service companies (shown in “Notes Receivable – Short-Term” (SF.BS.NotesReceivable_ST) when reported as a part of current assets or Notes Receivable – Long-Term (SF.BS.NoteReceivableLT) when Current and Non-Current assets are not reported separately))
- Credit card loans/receivables in insurance companies (shown in “Notes Receivable – Long-Term” (SF.BS.NoteReceivableLT))
- Credit loss allowances to credit card loans in consumer financial services (shown in “Notes Receivable– Short-Term” (SF.BS.NotesReceivable_ST) as a negative or Notes Receivable – Long Term (SF.BS.NoteReceivableLT), depending on the company’s reporting)