Worldscope Database Datatype Definitions Guide

Common Equity – GAAP
Issue 6
Alphabetical List of Field Definitions - C
Supplementary (Liability) Data, Annual Item; Field 06795
All Industries:
COMMON EQUITY – GAAP represents the common equity of a non-U.S. company adjusted to conform
to U.S. Generally Accepted Accounting Principles. See definition for COMMON EQUITY for additional
information.
This item is presented in U.S. dollars (converted at the company's fiscal year end exchange rate). It is only
available for ADRs trading on the NYSE, ASE or NASDAQ and is generally not available prior to 1994.
Common Equity % Total Assets
Leverage Ratio, Annual Item; Field 08241
All Industries:
Common Equity / Total Assets * 100
Banks:
Common Equity / (Total Assets - Customer Liabilities on Acceptances) * 100
Customer Liabilities on Acceptances only subtracted when included in Total Assets.
Insurance Companies:
(Common Equity + Policyholders' Equity) / Total Assets * 100
Other Financial Companies:
Common Equity / (Total Assets - Custody Securities) * 100
Exceptions:
Finland (95 and prior years) and Norway (93 and prior years):
All Industries:
(Common Equity + Non-Equity Reserves) / Total Assets * 100
Banks:
(Common Equity + Non-Equity Reserves) / (Total Assets -Customer Liabilities on Acceptances)
* 100
Customer Liabilities on Acceptances only subtracted when included in Total Assets.
Insurance:
(Common Equity + Policyholders' Equity + Non-Equity Reserves) / Total Assets * 100
Other Financial Companies:
(Common Equity + Non-Equity Reserves) / (Total Assets - Custody Securities) * 100
Sweden (88 and prior years):
All Industries:
(Common Equity + Non-Equity Reserves * .5) / Total Assets *100
Banks:
(Common Equity + Non-Equity Reserves * .5) / (Total Assets - Customer Liabilities on
Acceptances) * 100
Customer Liabilities on Acceptances only subtracted when included in Total Assets.
Insurance:
(Common Equity + Policyholders' Equity +Non-Equity Re-serves *.5) / Total Assets * 100
Other Financial Companies:
(Common Equity + Non-Equity Reserves * .5) / (Total Assets - Custody Securities) * 100
Sweden (89 to 93):
All Industries:
(Common Equity + Non-Equity Reserves * .7) / Total Assets *100
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