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:
- Deferred Charges (SF.BS.DeferredCharges)
- Pension Benefits – Overfunded (SF.BS.PensionBenefits_Overfunded)
- Deferred Income Tax – Long-Term Asset (SF.BS.DeferredIncomeTax_LTAsset)
- Discontinued Operations – LT Asset (SF.BS.DiscontinuedOperations_LTAsset)
- Restricted Cash – Long-Term (SF.BS.RestrictedCashLT) Other Long-Term Assets
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))