Cumulative Translation Adjustment (SF.BS.TranslationAdjustment) refers to the translation gains (losses) on financial statements of foreign subsidiaries. Such adjustments occur when the reporting currency of the subsidiaries differ from that of the reporting company. Such gains (losses) are included in the comprehensive income, according to SFAS 130, and are directly added…
Curr Port – Long Term Debt/Capital Lease Financial Sector, Supplemental (SF.Notes.BS.CurrPortLTD_CapLseFinSectorSuppl) is available for companies which, in addition to their main business, provide long term financing and financial services due within one year to their clients.
Current Derivative Liabilities – Hedging, Supplemental (SF.Notes.BS.CurrDerivativeLiabHedgingSuppl) refers to the negative fair value of financial instruments under contracts that have one or more underlying and one or more notional amounts. Short-term liabilities arising from hedging (risk management) derivative instruments.
Current Derivative Liabilities – Speculative/Trading, Supplemental (SF.Notes.BS.CurrDerivativeLiabSpecTrdgSuppl) refers to the negative fair value of financial instruments under contracts that have one or more underlying and one or more notional amounts. This item is used for derivatives held for speculative/trading/investment purposes. It is used for derivatives reported within the current liabilities.
Current Portion of Long-Term Capital Leases, Supplemental (SF.Notes.BS.CurrPortOfLTCapitalLeasesSuppl) refers to the current portion of long-term financial (capital) lease obligations that is due within the following year. It is similar to “Current Portion of LT Debt/Capital Leases (SF.BS.CurrentPortOfLTDebt_CapitalLeases)” shown in the balance sheet.
Current Portion of LT Debt/Capital Leases (SF.BS.CurrentPortOfLTDebt_CapitalLeases) refers to the part of the Long-Term debt or Capitalized Lease Obligations that is due in less than one year. It excludes derivative liabilities. The current maturities of Long-Term Debt or Leases that relate exclusively to the financing arm of a manufacturing company…
Current Portion of LT Operating Leases, Supplemental (SF.Notes.BS.CurrPortOfLTOperatingLeasesSuppl) refers to the current portion of operating lease obligations that is due within the following year.
Current ratio (SM.Current_Ratio) is defined as the Total current assets divided by total current liabilities. The current ratio is a liquidity ratio to assess a company’s ability to cover its near-term obligations. A ratio below 1 can be considered a red flag. It can be represented as- “Total Current Assets…
Customer Acceptances (SF.BS.CustomerAcceptances) refers to contingent assets that are created when a bank mediates on a transaction on behalf of customers. The mediating bank may earn fees on mediation or marginal gains/losses on such transactions. When customers’ acceptances are reported, the bank may have a contra account labeled Acceptances Outstanding…
Customer Advances (SF.BS.CustomerAdvances) refers to the advances or deposits from customers for the products to be sold or services to be rendered. Customer Advances (SF.BS.CustomerAdvances) includes: Advance payments received from customers Customer deposits/prepayments Deferred Income/ Revenue Customer Advances (SF.BS.CustomerAdvances) does not include: Premiums received in advance from policyholders (shown in…
