• Equity in Affiliates (SF.IS.EquityInAffiliates)

    Equity in Affiliates (SF.IS.EquityInAffiliates) refers to the share of earnings or losses, net of taxes, that the company is entitled to from unconsolidated associated companies, affiliates or joint ventures, which have not been distributed as dividends. If the reporting entity has larger influence over another business, but not control or…

  • Equity in affiliates (SM.EquityInAffiliates)

    Equity in affiliates (SM.EquityInAffiliates) represents the share of Net Income after tax from investments in other companies which are associates (significant influence but not control), affiliates (owns 20-50% of the voting rights), or JVs. The Equity in affiliates is a proportional share of the reported earnings of the company invested…

  • Equity in Affiliates, Supplemental (SF.Notes.IS.EquityinAffiliatesSuppl)

    Equity in Affiliates, Supplemental (SF.Notes.IS.EquityinAffiliatesSuppl) represents the share of earnings/losses that the company is entitled to from unconsolidated affiliated companies, but that has not been distributed as dividends. Equity in Affiliates (SF.IS.EquityInAffiliates) is utilized for items that are reported below net income before taxes on the face of the income…

  • Equity in Net Earnings/Loss (SF.CF.EquityInNetEarningsLoss)

    Equity in Net Earnings/Loss (SF.CF.EquityInNetEarningsLoss) is the reversal of non-cash earnings/losses from Investments. As the earnings are non-cash, these are reversed out of Cash Flow from Operations to avoid double counting since they are reflected in the Net Income, which is the starting line for the Cash Flow from Operations….