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Income Available to Common Excl. Extraordinary Items (SF.IS.IncomeAvailableToComExclExtraordinaryItems) refers to the bottom-line net income which is available to common shareholders, excluding the effects of extraordinary items-adjusted by minority interest, equity in affiliates, the U.S. GAAP adjustment, preferred distributions and all other adjustments which are made to net income. This value…

Income Available to Common Stocks Incl. Extraordinary Items (SF.IS.IncomeAvailableToComInclExtraorinatyItems) refers to the bottom-line net income available to common shareholders, including the effects of extraordinary items- adjusted by minority interest, equity in affiliates, the U.S. GAAP adjustment, preferred distributions and all other adjustments which are being made to net income. This…

Income Incl Extra Before Distributions (SF.IS.IncomeInclExtraBeforeDistributions) refers to net income after taxes, adjusted by minority interest, equity in affiliates, the U.S. GAAP adjustment and extraordinary items, before preferred distributions and other adjustments which are done to net income. Income Incl Extra Before Distributions (SF.IS.IncomeInclExtraBeforeDistributions) can be computed as the sum…

Income Tax Non-Recurring Change, Supplemental (SF.Notes.IS.IncomeTaxNonRecurringChangeSuppl) refers to an extraordinary one-off gain/loss resulting from a significant tax reform, including the impact of the U.S. Tax Cuts and Jobs Act on income taxes.

Income Taxes Payable (SF.BS.IncomeTaxesPayable) refers to the income taxes payable to the Government, that have already been determined in terms of amount and payable date. Income Taxes Payable (SF.BS.IncomeTaxesPayable) is different from Deferred Income Tax – Current Liability (SF.BS.DeferredIncomeTax_CurrentLiability) since the latter is an estimated amount only. Income Taxes Payable…

Insurance Receivables (SF.BS.InsuranceReceivables) refers to the receivables from policyholders, agencies, and other Operating parties in insurance companies; It excludes receivables from reinsurers. Insurance Receivables (SF.BS.InsuranceReceivables) includes: Premiums receivable from policyholders Due from policyholders, agencies, brokers Provision for doubtful receivables shown as a negative figure Insurance Receivables (SF.BS.InsuranceReceivables) does not include:…

Insurance Reserves (SF.BS.InsuranceReserves) refers to the reserves for policy benefits created due to actuarial assumptions on insurance policies. This reserve is required in Long-Term insurance policies, such as life or in annuity management plans. Insurance Reserves (SF.BS.InsuranceReserves) includes: Life insurance benefits reserve Technical reserves, which is a broader definition of…

Insurance Reserves (SF.CF.InsuranceReservesChange) is the change over the period in Insurance Reserves, such as reserves for claims and losses or reserves for benefits to policyholders. An increase in insurance reserves positively impacts the cash flow from operating activities while a reduction in insurance reserves negatively impacts the cash flow from…

Insurance, Commissions, Fees & Premiums (SF.IS.InsuranceComm_Fees_Premiums) refers to commissions, fees and premiums that are earned from taking or brokering insurance policy subscriptions. Insurance Commissions, Fees & Premiums (SF.IS.InsuranceComm_Fees_Premiums) is used only by banks who are involved in insurance as a secondary business activity. Insurance Commissions, Fees & Premiums (SF.IS.InsuranceComm_Fees_Premiums) includes:…

Intangible, Net (SF.CF.IntangibleNet) is the cash flow from the changes in intangible assets. It is used when the company does not report Purchase of intangibles and Sale of intangibles separately. Intangibles, Net (SF.CF.IntangibleNet) does not include: Disposition of deferred charges (shown in Other Investing Cash Flow (SF.CF.OtherInvestingCashFlow))