Other Long-Term Assets (SF.BS.OtherLongTermAssets)

Other Long-Term Assets (SF.BS.OtherLongTermAssets) is the remainder from other non-current assets that are not already included in:

Other Long-Term Assets (SF.BS.OtherLongTermAssets) includes:

  • Prepaid expenses (long-term)
  • Security deposits received from clients
  • Unpaid capital/subscriptions receivable
  • Derivative assets used for hedging purposes
  • Derivative assets not clearly reported as for Hedging or speculation are assumed to be for Hedging for industrial and utility companies
  • Decommissioning funds in mining and utility companies
  • Non-current inventories, incl. properties for sale reported by real estate development companies
  • Long-term regulatory assets
  • Mine and utility decommissioning funds
  • Long-term unearned income
  • Cash surrendered

Other Long-Term Assets (SF.BS.OtherLongTermAssets) does not include:

  • Long-term accounts and notes receivable (shown in “Long-Term Notes Receivable” (SF.BS.NoteReceivableLT))
  • Long-term loan receivables (shown in “Notes Receivable – Long-Term” (SF.BS.NoteReceivableLT))
  • Prepaid expenses (when Current and Non-Current assets of a company are not reported separately– shown in “Prepaid Expenses” (SF.BS.PrepaidExpenses))
  • Long-term derivatives held for investment/speculative purposes (shown in “Long-Term Investments – Other” (SF.BS.LTInvestments_Other))
  • Long-term derivative assets not clearly reported as Hedging or Speculative, are assumed to be Speculative when the company is an Investment, Security Trading or Asset Management firm (shown in “Long-Term Investments – Other” (SF.BS.LTInvestments_Other))
  • Long-term biological assets (shown in “Natural Resources – Gross” (SF.BS.NaturalResourcesGross) or in “Property/Plant/Equipment, Total – Net”)
  • Deposits/advances for equipment purchase (shown in “Construction in Progress – Gross” (SF.BS.ConstructionInProgressGross))
  • Deposits with other banks if Current and Non-Current Assets are not reported separately (shown in “Cash (SF.BS.Cash)” or in “Cash & Cash Equivalents” (SF.BS.Cash_Equivalents))
  • Deposits/advances for the purchase of inventories if Current and Non-Current Assets are not reported separately (shown in “Inventories – Finished Goods” (SF.BS.Inventories_FinishedGoods) for merchandise, Inventories – Raw Materials, or Inventories – Other (SF.BS.Inventories_Other) when not specified to any specific inventory)
  • Land for development held for own use in companies other than construction services and real estate operations (shown in “Construction in Progress” (SF.BS.ConstructionInProgressGross) when reported as a part of tangible fixed assets)
  • Insurance-related receivables in insurance companies (shown in “Insurance Receivables” (SF.BS.InsuranceReceivables)
  • Receivables in relation to claims for insurance (eg: insurance claims receivable, or life insurance value receivable for employees) in non-insurance companies (shown in “Notes Receivable – Long- Term” (SF.BS.NoteReceivableLT))