Receivables – Other (SF.BS.Receivables_Other)

Receivables – Other (SF.BS.Receivables_Other) refers to a company’s receivables that are from activities other than trading (sale of products or services rendered). Non-trading receivables may include both current and non-current receivables; the current portion is classified Receivables – other (SF.BS.Receivables_Other).

Receivables – Other (SF.BS.Receivables_Other) includes:

  • Receivables from/due from employees, officers, directors, or shareholders
  • Receivable from related/due from related parties (when reported outside of Trade Account Receivable)
  • Receivable from affiliate/due from affiliates (when reported outside of Trade Account Receivable)
  • Receivable from associate/due from associates (when reported outside of Trade Account Receivable)
  • Loans to employees, officers, directors, or shareholders
  • Taxes receivable
  • (Accrued) Interest/dividends receivable in companies other than non-banking financial service companies

Receivables – Other (SF.BS.Receivables_Other) does not include: