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: