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Definition
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Changes in Working Capital
Changes in Working Capital represents the sum of:
Loan Loss Provision (for banks)
Accounts Receivable (for insurance companies, industrial companies and utility companies)
Prepaid Expenses (for insurance companies and utility companies)
Other Assets (for banks, insurance companies and utility companies)
Accounts Payable (for insurance companies, industrial companies and utility companies)
Accrued Expenses (for insurance companies, industrial companies and utility companies)
Payable/Accrued (for banks, insurance companies, industrial companies and utility companies)
Taxes Payable (for banks, insurance companies, industrial companies and utility companies)
Other Liabilities (for banks, insurance companies, industrial companies and utility companies)
Other Assets & Liabilities, Net (for banks, insurance companies, industrial companies and utility companies)
Investment Securities, Gains/Losses (for banks and insurance companies)
Loans, Gains/Losses (for banks)
Other Real Estate Owned (for banks)
Sale of Loans (for banks)
Loss Adjustment (for insurance companies)
Policy Benefits/Liabilities (for insurance companies)
Deferred Policy Acquisition Costs (for insurance companies)
Policy Refunds (for insurance companies)
Reinsurance Receivable (for insurance companies)
Reinsurance Payable (for insurance companies)
Insurance Reserves (for insurance companies)
Unearned Premiums (for insurance companies)


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