Worldscope Database Datatype Definitions Guide

Asset Disposal
Issue 6
Alphabetical List of Field Definitions - A
Supplementary (Cash Flow) Data, Annual and U.S. Interim Item; Field 04053
All Industries:
ASSET DISPOSAL represents profit or loss on the disposal of fixed assets. This data is a component of
Total Other Cash Flow (field 04151).
This item is available in the annual original and annual restated time series for detailed companies, full update.
For U.S. companies, it is also available in the interim original and interim restated time series.
Assets Per Employee
Asset Utilization Ratio, Annual Item; Field 08406
All Industries:
Total Assets / Employees
Banks:
(Total Assets - Customer Liabilities on Acceptances) / Employees Customer Liabilities on Acceptances
only subtracted when included in Total Assets
Other Financial Companies:
(Total Assets - Custody Securities) / Employees
Assets Per Employee - 5 Yr Avg
Asset Utilization Ratio, Annual Item; Field 08410
All Industries:
Arithmetic average of the last five years of Assets Per Employee.
Associated Companies (Balance Sheet)
See INVESTMENTS IN UNCONSOLIDATED SUBSIDIARIES
Associated Companies (Income Statement)
See PRE-TAX EQUITY IN EARNINGS and/or EQUITY IN EARNINGS
Auditor Fees
Supplementary Data, Annual Item; Field 01801
All Industries:
AUDITOR FEES represent the amount paid by the company for the professional examination and
verification of the financial statements for the purpose of rendering an opinion as to their consistency,
fairness and conformation to accepted accounting principles.
It includes but is not restricted to:
Audit Fees for consultancy
Footnotes:
A. Parent company
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