Sale of Business (SF.CF.SaleOfBusiness) is the cash inflow from Disposal of existing Businesses. It is used when the sale is reported on the cash flow statement in one single line, as opposed to when it is reported as a decrease of various items from Assets and Liabilities. Sale of Business…
Sale of Fixed Assets (SF.CF.SaleOfFixedAssets) refers to the cash inflow from the sale of Fixed Assets. Gain/losses on the Sale of Fixed Assets are recognized on the income statement and may be classified as Net Income/Starting Line (SF.CF.NetIncome_StartingLine). If this is so, then these Gains or Losses are reversed further…
Sale of Intangible Assets (SF.CF.SaleOfIntangibleAssets) is the cash inflow from the sale of intangible assets. As a result of the disposal, Gains or Losses may be recognized in the Income Statement, and so end up being shown in the starting line of the cash flow statement (“Net Income/Starting Line” (SF.CF.NetIncome_StartingLine))….
Sale/Issuance of Common (SF.CF.Sale_IssuanceOfCommon) is the cash inflow from the Issuance of Common Stock and the Sale of Treasury Shares. If the Sale, Issuance or Repurchase of Common Stock is not reported separately, the total is shown in “Common Stock, Net” (SF.CF.CommonStockNet). Sale/Issuance of Common (SF.CF.Sale_IssuanceOfCommon) includes: Sale/re-issuance of treasury…
Sale/Issuance of Preferred Stock (SF.CF.Sale_IssuanceOfPreferred) is the cash inflow from Issuance of Preferred Stock. If the Sale, Issuance or Repurchase of Preferred Stock are not reported separately, the total is shown in “Preferred Stock, Net” (SF.CF.PreferredStockNet). Sale/Issuance of Preferred Stock (SF.CF.Sale_IssuanceOfPreferred) includes: Sale/issuance of Preferred Stock in a subsidiary Issuance…
Sale/Maturity of Investment (SF.CF.Sale_MaturityOfInvestment) is the cash inflow from the sale of securities, the repayment of securities that matured, or the sale of other investments. Sale/Maturity of Investment (SF.CF.Sale_MaturityOfInvestment) includes: Sale of Short-Term or Long-Term investment securities, available for sale or held-to-maturity securities Sale of investments in affiliates Maturity of…
Sales of Loans (SF.CF.SaleofLoans) is the decrease in loans by a bank to its customers when banks treat the loans as an Operating Asset. Sale of Loans (SF.CF.SaleofLoans) includes: Sale of advance to customers Sale of Loans (SF.CF.SaleofLoans) does not include: Gain/loss on sale of loans (shown in “Loans, Gains/Losses”…
Sales Returns and Allowances (SF.IS.SalesReturnsAllowances) refers to reduction in gross sales, usually due to the return of merchandise for credit or cash refund, or a price reduction granted for damaged goods kept by the customer. This item is a contra account to Gross Revenue (SF.IS.GrossRevenue). Gross Revenue (SF.IS.GrossRevenue) is adjusted…
Sales/Issuance of Common/Preferred (SF.CF.Sale_IssuanceofCommon_Preferred) is the cash inflow from the Sale oi Issuance of Common and Preferred Stock. It is used when the Issuance of Common and the Issuance of Preferred Stock are not reported separately. If the Sale, Issuance or Repurchase of Common and Preferred Stock are not reported…
Securities for Sale (SF.BS.SecuritiesForSale) refers to securities available for sale, reported in accordance with SFAS 115, Accounting for Certain Investments in Debt and Equity Securities. Securities Available for Sale (SF.BS.SecuritiesForSale) are valued at fair market value. Securities for Sale (SF.BS.SecuritiesForSale) includes: Mortgage-backed securities, if not specified for sale or held…
