Accounts Payable (SF.CF.AccountsPayableChange)

Accounts Payable (SF.CF.AccountsPayableChange) is the change in Accounts Payable over the period.

An increase in Accounts Payable positively impacts the Cash Flow from Operations, and a decrease in Accounts Payables negatively impacts the Cash Flow from Operations.

Accounts Payable (SF.CF.AccountsPayableChange) includes:

  • Accounts payable/due to affiliates
  • Payables to brokers
  • Commissions payable
  • Interest payable in non-banking financial service companies
  • Trade payable
  • Creditors
  • Payables/due to affiliates/customers
  • Bills payable
  • Claims payable in insurance companies
  • Payable to Related/Due to Related
  • Payable to Affiliate/Due to Affiliate
  • Payable to Associate/Due to Associate
  • Due to Employees

Accounts Payable (SF.CF.AccountsPayableChange) does not include:

  • Debtors (shown in “Accounts Receivable” (SF.CF.AccountsReceivable))
  • Taxes Payable (shown in “Taxes Payable” (SF.CF.TaxesPayable))
  • Payable/Accrued (shown in “Payable/Accrued” (SF.CF.PayableAccruedChange))