Inventories – Finished Goods (SF.BS.Inventories_FinishedGoods) refers to inventories of unsold finished goods on hand. The goods may have been produced internally or purchased for resale. When there is no specific segregation of inventories among finished goods, work-in-progress, and raw materials, Sentieo refers to it as Total Inventory (SF.BS.TotalInventory). Inventories –…
Inventories – Other (SF.BS.Inventories_Other) refers to inventories other than referred to as: Inventories – Finished Goods (SF.BS.Inventories_FinishedGoods) Inventories – Work-in-Progress (SF.BS.Inventories_WIP) Inventories – Raw Materials (SF.BS.Inventories_RawMaterials) (for manufacturing companies) Inventories – Other (SF.BS.Inventories_Other) includes: Prepayment for inventory to be purchased Obsolescence/allowances/provision for devaluation of inventory (shown as a negative value)…
Inventories – Raw Materials (SF.BS.Inventories_RawMaterials) refers to raw materials acquired, but not yet put to use . It also includes raw materials in transit. However, Inventories – Raw Materials (SF.BS.Inventories_RawMaterials) is limited to materials that are used for manufacturing of finished goods that are eventually sold to customers. Raw materials…
Inventories – Work-in-Progress (SF.BS.Inventories_WIP) refers to inventories of goods in the manufacturing process. When the Percentage of Completion Method is applied for long-term projects for construction contractors, the portion completed, but not yet billed to customers, may be treated as work-in-progress. In addition, excess billing beyond completion is classified as…
Inventories (SF.CF.Inventories) is the change in inventories over the period. An increase in inventories negatively impacts the Cash Flow from Operations, while a decrease in Inventories positively impacts the Cash Flow from Operations. Inventories (SF.CF.Inventories) includes: Changes in advances/prepayments for acquisition of inventory. Projects under construction for customers for construction…
Inventory turnover ratio (SM.Inv_Turn) can be defined as Cost of Goods Sold divided by Average Inventory for current and previous periods. It shows how many times a company has sold and replaced inventory during a given period. It can be shown as- “ Cost of goods sold (COGS) (SM.COGS) /…
Investment Income-Operating (SF.IS.InvIncome_Operating) refers to the investment losses or income, as well as dividend income received from invested assets. Investment Income-Operating (SF.IS.InvIncome_Operating) is used for items that are reported in the operating section of the income statement, in the functional or cost-by-nature income statement formats. This item is collected as…
Investment Income, Non-Operating (SF.IS.InvInc_NonOperating) refers to income or losses, other than interest, from investment securities. Such income may include dividend income, gain/loss on the sale of investment securities, unrealized investment income or loss, equity earnings in affiliates, unconsolidated subsidiaries or joint ventures (before taxes), or any other net investment income….
Investment Securities Gains (SF.IS.InvSecuritiesGains) refers to the gains on the sale of investment securities. A commercial bank may be restricted to invest to a certain type of securities, but subsidiaries of the bank may be involved in many businesses, including investment banking and brokerages. Investment Securities Gains (SF.IS.InvSecuritiesGains) includes: Gains…
Investment Securities Losses (SF.IS.InvSecuritiesLosses) refers to the losses on the sale of investment securities. A commercial bank may be restricted to invest in certain types of securities, but the subsidiaries of the bank may be involved in many different businesses, including investment banking and brokerages. Investment Securities Losses (SF.IS.InvSecuritiesLosses) does…
