Earnings Estimates

Other (Interest) Bearing Liabilities represents interest-bearing liabilities in a commercial bank and includes:
Advance payments from borrowers
Escrow deposits, mortgage escrow
ESOP debts/loans.

Other (Interest) Bearing Liabilities, Total represents interest-bearing liabilities other than Total Deposits and Total Short-Term Borrowings in banks. Other (Interest) Bearing Liabilities, Total is the sum of:
FHLB Advances
Acceptances Outstanding
Other (Interest) Bearing Liabilities.

Other Assets represents assets not classified as:
Securities/Indebtedness of Related Party – Insurance only
Accrued Investment Income – Insurance only
Reinsurance – Assets – Insurance only
Separate Accounts – Assets – Insurance only
Interest Receivable – Banking only
Other Real Estate Owned – Banking only.

Other Assets represents changes in other assets during the period. An increase in other assets has a negative impact on cash flow from operating activities, and vice versa.

Other Assets & Liabilities, Net represents the changes in the combined sum of assets and liabilities when a company reports these totals as a single line. If the value of the assets is greater than the value of the liabilities, the result has a negative impact on cash flow, and vice versa.

Any items which do not have an associated COA code and line item for plans based in the company’s home country.

Any items which do not have an associated COA code and line item for plans based in countries other than the company’s home country.

Any items which do not have an associated COA code and line item for Post-Retirement plans.

Other Assets, Total represents the sum of:
Securities/Indebtedness of Related Party – Insurance only
Accrued Investment Income – Insurance only
Reinsurance – Assets – Insurance only
Separate Accounts – Assets – Insurance only
Interest Receivable – Banking only
Other Real Estate Owned – Banking only
Other Assets for all industries.

Other Comprehensive Income represents any component of comprehensive income according to SFAS 130 other than:
Unrealized Gain (Loss)
Cumulative Translation Adjustment
Minimum Pension Liability Adjustment
It may include any change in equity during a period, except those resulting from investments by owners and distribution to owners.