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:
- Loans receivable in non-banking financial service companies (classified as Notes Receivable – Short- Term (SF.BS.NotesReceivable_ST))
- Short-term loans (to a third party) (classified as Short-Term Investments (SF.BS.STInvestments))
- Excess billing (classified as a negative figure as part of Inventories – Work-in-Progress (SF.BS.Inventories_WIP))
- Receivable from related/due from related parties (when reported as part of Trade Account Receivable) (SF.BS.AccountsReceivable_TradeGross or SF.BS.AcctsReceivable_TradeNet)
- Receivable from affiliate/due from affiliates (when reported as part of Trade Account Receivable) (SF.BS.AccountsReceivable_TradeGross or SF.BS.AcctsReceivable_TradeNet)
- Receivable from associate/due from associates (when reported as part of Trade Account Receivable) (SF.BS.AccountsReceivable_TradeGross or SF.BS.AcctsReceivable_TradeNet)
- Unbilled revenue receivables in utility companies (classified as Unbilled Utility Revenue (SF.BS.UnbilledUtilityRevenues))
- Unbilled receivables in industries other than utility (classified as Inventories – Finished Goods (SF.BS.Inventories_FinishedGoods)) if reported within inventories; and as Accounts Receivable – Trade, Gross (SF.BS.AccountsReceivable_TradeGross) or Accounts Receivable– Trade, Net (SF.BS.AcctsReceivable_TradeNet) if reported within receivables or as a standalone item)
- Service contracts receivable (classified either as Accounts Receivable – Trade, Gross (SF.BS.AccountsReceivable_TradeGross) or as Accounts Receivable – Trade, Net (SF.BS.AcctsReceivable_TradeNet))
- Credit card receivables (commonly in retail companies) (classified either as Accounts Receivable – Trade, Gross or as Accounts Receivable – Trade, Net (SF.BS.AcctsReceivable_TradeNet))
- Receivables from agents, policyholders, or reinsurers in insurance companies (classified as Insurance Receivables (SF.BS.InsuranceReceivables))