Other Long-Term Liabilities (SF.BS.OtherLTLiabilities)
Other Long-Term Liabilities (SF.BS.OtherLTLiabilities) is the non-interest-bearing long-term liabilities other than:
Other Long-Term Liabilities (SF.BS.OtherLTLiabilities) includes:
- Long-Term derivative liabilities arising from hedging operations, or from speculative and trading account investments
- Long-Term financial liabilities that do not bear interest, including debt, loans or credit obligations
- Long-Term deferred income
- Non-current billings in excess of costs
- Long-Term accrued expenses
- Long-Term obligations from right-of-use contracts related to operating leases
- Long-Term obligations from right-of-use contracts that are not specified as related to financial (capital) or operating leases – treated as operating leases in the United States
- Long-term regulatory liabilities reported by utility companies
- Negative goodwill
Other Long-Term Liabilities (SF.BS.OtherLTLiabilities) does not include:
- Other liabilities presented in a non-differentiated balance sheet (shown in “Other Liabilities” (SF.BS.OtherLiabilities))
- Long-term interest-bearing liabilities (shown in “Long Term Debt” (SF.BS.LTDebt) and Capital Lease Obligations (SF.BS.CapitalLeaseObligations))
- Current obligations from right-of-use contracts related to operating leases (shown in “Accrued Expenses” (SF.BS.AccruedExpenses))
- Long-term obligations from right-of-use contracts related to financial (capital) leases (shown in “Capital Lease Obligations” (SF.BS.CapitalLeaseObligations))
- Long-Term obligations from right-of-use contracts not specifically related to Financial (Capital) or Operating Leases – treated as financial leases in countries other than the US and in IFRS (shown in “Capital Lease Obligations” (SF.BS.CapitalLeaseObligations))
- Redeemable Preferred Stock (SF.BS.RedeemablePreferredStock)
- Redeemable Convertible Preferred Stock (SF.BS.RedeemableConvertiblePreferredStock),
- Preferred Stock – Non-Redeemable (SF.BS.NonRedeemablePreferredStock)
- Convertible Preferred Stock – Non-Redeemable (SF.BS.NonRedeemableConvertiblePreferredStock)
- Accrued business expenses such as wages, salaries, benefits/bonus to employees, interest expenses, non-income taxes, claims payable, commissions payable, distribution fees payable – reported within current liabilities or when liabilities are not distinguished between current and non-current (shown in “Accrued Expenses” (SF.BS.AccruedExpenses))
- Short-term deferred revenue/income, unearned revenue (shown in “Customer Advances” (SF.BS.CustomerAdvances))