Other Assets (SF.CF.OtherAssetsChange)

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))