Financial companies are a different animal in that they are moneychangers. They don’t deliver a product or service in the normal business sense. Since the balance sheet composition of financial companies basically revolves around monetary resources and obligations, generally accepted accounting principles (GAAP) does not require the current/noncurrent breakdown of assets and liabilities on the balance sheet as with non-financial entities. Please go to the February 19, 2014 blog post called “Financial Companies Are Different” for an in-depth discussion of this issue.