• Unearned Income (SF.BS.UnearnedIncome)

    Unearned Income (SF.BS.UnearnedIncome) refers to unearned interest income, where the nominal value of a loan includes prepaid interest income, and a portion of the prepaid interest income is not yet earned at the end of a fiscal period. As it is an asset account, Unearned Income (SF.BS.UnearnedIncome) is shown as…

  • Unearned Premium/Unearned Revenue (SF.BS.UnearnedPremium_UnearnedRevenue)

    Unearned Premium/Unearned Revenue (SF.BS.UnearnedPremium_UnearnedRevenue) refers to the premiums received but not yet earned. This generally refers to premiums received on non-life insurance policies, as these premiums are earned over the life of the contract. Unearned Premium/Unearned Revenue (SF.BS.UnearnedPremium_UnearnedRevenue) does not include: Unpaid claims and losses (classified as Policy Liabilities (SF.BS.PolicyLiabilities))…

  • Unearned Premiums (SF.CF.UnearnedPremiums)

    Unearned Premiums (SF.CF.UnearnedPremiums) refers to the change in Reserve for Unearned Premiums over the period. An increase in unearned premiums positively impacts the cash flow from operating activities while a decrease in unearned premiums negatively impacts the cash flow from operations. Unearned Premiums (SF.CF.UnearnedPremiums) includes: Premiums received but not yet…