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…
