A B C D E F G I L M N O P Q R S T U W
Op Ot

Other Assets (SF.CF.OtherAssetsChange)

May 5, 2021 Sentieo Support

Other Assets (SF.CF.OtherAssetsChange) refers to the changes in Other Assets over the period.

An increase in Other Assets negatively impacts the Cash Flow from Operations, while a decrease in Other Assets positively impacts the Cash Flow from Operations.

Other Assets (SF.CF.OtherAssetsChange) includes:

  • Deposits to suppliers
  • Changes in due from directors and employees
  • Insurance proceeds receivable, insurance recovery in companies other than insurance companies
  • Changes in interest/dividends receivable

Other Assets (SF.CF.OtherAssetsChange) does not include:

  • Changes in costs over billing (shown in “Inventories” (SF.CF.Inventories))
  • Unbilled services (shown in “Inventories” (SF.CF.Inventories))
  • Deposits from customers (shown in “Other Liabilities” (SF.CF.OtherLiabilitiesChange))
  • Due from affiliates (shown in “Accounts Receivable” (SF.CF.AccountsReceivable))
  • Increase in loans receivable in non-banking financial service companies (shown in “Accounts Receivable” (SF.CF.AccountsReceivable))
  • Changes in Prepayments (shown in “Prepaid Expenses” (SF.CF.PrepaidExpensesChange))
  • Increase in loans receivable for banks (shown in “Loans Origination – Operating” (SF.CF.LoansOrigination_Operating))