Sentieo Support Center

Payable/Accrued (SF.BS.Payable_Accrued) is used when Accounts Payable (SF.BS.AccountsPayable) and Accrued Expenses (SF.BS.AccruedExpenses) are not reported separately. Payable/Accrued (SF.BS.Payable_Accrued) does not include: Accounts Payable to suppliers and other trading partners (shown in “Accounts Payable” (SF.BS.AccountsPayable)) (both are never populated at the same time) Accrued expenses, such as interest accrued/payable, wages/salaries accrued/payable,…

Payable/Accrued (SF.CF.PayableAccruedChange) is the change in Accounts Payable and Accrued Expenses over the period. It is used when the change in Accounts Payable and the change in Accrued Expenses are not reported separately. When they are, Accounts Payable (SF.CF.AccountsPayableChange) and Accrued Expenses (SF.CF.AccruedExpensesChange) are used instead. An increase in Accounts…

Pension Benefits – Overfunded (SF.BS.PensionBenefits_Overfunded) refers to the overfunded pension benefits. When a company uses the Defined Benefit Method, regularly funded pension contribution may generate gains such that the fair market value of plan assets exceeds the accumulated benefit obligation leading to excess benefits which remain on the balance sheet…

Pension Benefits – Underfunded (SF.BS.PensionBenefits_Underfunded) refers to the valuation of a pension fund which does not have enough funds to support the Expected Liabilities. The field also includes potential one-off adjustments from changes in regulations or in the company’s stipulated policies which lead to additional obligations and subsequent wider gap…

Policy Benefits/Liabilities (SF.CF.PolicyBenefits_Liabilities) refers to the change in Reserve for Future Policy Benefits. The reserves for life insurance and other policies are estimated using several actuarial factors. Policy Benefits/Liabilities (SF.CF.PolicyBenefits_Liabilities) includes: Changes in benefits reserves, mathematical reserves, future policy benefits reserves and policyholders’ funds. Policy Benefits/Liabilities (SF.CF.PolicyBenefits_Liabilities) does not include:…

Policy Liabilities (SF.BS.PolicyLiabilities) refers to the Payables for claims and losses to policyholders, and other liabilities related to insurance policies. Only liabilities when the amounts of claims and losses is already decided are included. Policy Liabilities (SF.BS.PolicyLiabilities) includes: Claims outstanding, unpaid claims and losses, claims and losses payable (to policyholders)…

Policy Liabilities (SF.BS.PolicyLiabilitiesTotal) refers to the total liabilities from the insurance business of an insurance company It is the sum of: Policy Liabilities (SF.BS.PolicyLiabilities) Insurance Liabilities (SF.BS.InsuranceReserves) Unearned Premium/Unearned Revenue (SF.BS.UnearnedPremium_UnearnedRevenue) Repurchase Agreements – Liability (SF.BS.RepurchaseAgreements_Liability) Separate Accounts – Liability (SF.BS.SeparateAccounts_Liability) Other Policyholders’ Funds (SF.BS.OtherPolicyholdersFunds) Reinsurance – Liability (SF.BS.Reinsurance_Liability)

Policy Loans (SF.CF.PolicyLoans) is the cash flow from changes in the total outstanding policy loans to policyholders. Policy Loans (SF.CF.PolicyLoans) does not include: Increase in mortgage loans (shown in “Purchase of Investments” (SF.CF.PurchaseOfInvestments)) Decrease or Repayment of Mortgage Loans (shown in “Sale/Maturity of Investment” (SF.CF.Sale_MaturityOfInvestment))

Policy Refunds (SF.CF.PolicyRefunds) is the change in Refunding of Policy Assets and of Investment Capital to policyholders. This occurs when a policy is cancelled or when policyholders access the investment component of their policy.  

Pre-Tax Income – As reported (SM.EBT) is a company’s income after all operating expenses, including interest and depreciation, have been deducted from total sales or revenues, but before income taxes have been subtracted. It is mostly same as “Net Income Before Taxes (SF.IS.NetIncBeforeTaxes)” from the Standardized model.