Other Current Assets for Giant Group, Ltd.

Metrics similar to Other Current Assets in the financials category include:

• Net Cash (Ben Graham) - The sum of cash & short-term investments minus total liabilities.
• Accumulated Allowance for Doubtful Accounts - The calculated value of receivables that are deemed to be uncollectible.
• NI per SFAS 123 (after Options) - This item represents the pro forma net income required to be disclosed as per SFAS No.123 which measures stock based compensation under fair value method.
• Trust Pref. Securities - This item represents a specific type of security possessing characteristics of both equity and debt securities. A company creates trust-preferred security by creating a subsidiary trust and providing funds through loans to the parent company. The trust issues mandatory redeemable preferred securities and the proceeds are invested by the trust in the subordinated debentures of the company, which are the sole assets of the trust. On maturity the company repays the debentures and the Trust in turn uses these amounts to redeem the preferred securities. The interest flows back through the subsidiary to the preferred shareholders. Because the interest paid to the trust is tax-deductible, and the subsidiary is not taxed on the interest received because it flows to the shareholders, the company may realize significant tax benefits.