Worldscope Database Datatype Definitions Guide
Worldscope Database Datatype Definitions Guide Worldscope Database Datatype Definitions Guide
Deferred Charges Issue 6 Alphabetical List of Field Definitions - D Asset Data, Annual Item; Field 02647 All Industries: DEFERRED CHARGES represent expenditures not recognized as a cost of doing business in the period in which it is incurred, but is carried forward to be written off in subsequent periods. This charge has been deferred because of an anticipated future benefit or it is an appropriated allocation of costs to future operations. A deferred charge has no physical substance and is a non-current asset because its life extends beyond one year. Data for this field is generally not available prior to 1991. It includes but is not restricted to: Start-up costs of putting into operation new, improved, or more efficient facilities Plant rearrangement and reinstallation costs Moving Costs Prepaid pension expense - long term Expenses for loans received Reorganization costs Other deferred charges Debt/Bond issuance costs Prepaid expenses - long term It excludes: Tax loss carry forward Long term deferred or future tax benefits Deferred Domestic Income Tax Expense Data, Annual Item; Field 18188 All Industries: DEFERRED DOMESTIC INCOME TAX represents the portion of deferred taxes due to the government of the country where the company is domiciled that have been expensed during the year. Data for this field is generally not available prior to 1991. Footnotes: A. May include foreign taxes Deferred Foreign Income Tax Expense Data, Annual Item; Field 18189 All Industries: DEFERRED FOREIGN INCOME TAX represents the portion of deferred taxes that are due to the government of the country where the company generates income but is not domiciled that have been expensed during the year. Data for this field is generally not available prior to 1991. Deferred Income Liability Data, Annual Item; Field 03262 All Industries: DEFERRED INCOME represents income received but not yet reported as income. As the income is earned the deferred income is debited and the revenue is credited. Deferred income may also be referred to as deferred credit or deferred revenue. Data for this field is generally not available prior to 1991. © Thomson Financial 2003-2007 250 Confidential Information of Thomson Financial
Issue 6 Alphabetical List of Field Definitions - D It includes but is not restricted to: Fees received but not yet earned (e.g. advertising fees) Revenue normally included in income but deferred until earned and matched with expenses (e.g. long term magazine subscriptions) Prepaid income Deferred Income Taxes (Cash Flow) Cash Flow Data, Annual Item; Field 04199 Industrials, Other Financial Companies: DEFERRED TAXES represent the increase or decrease in the deferred tax liability from one year to the next resulting from timing differences in recognition of revenue and expenses for tax and financial reporting purposes. It is a non-cash charge. Deferred Income Taxes & Investment Tax Credit Cash Flow Data, Annual Item; Field 04101 Industrials, Other Financial Companies: DEFERRED INCOME TAXES & INVESTMENT TAX CREDIT represent the increase or decrease in the deferred tax liability from one year to the next resulting from timing differences in recognition of revenues and expenses for tax and financial reporting purposes. Deferred taxes are shown net of investment tax credits. Deferred Tax Asset - Current Supplementary (Asset) Data, Annual Item; Field 18165 All Industries: DEFERRED TAX ASSET – CURRENT represents all deferred tax disclosed as a current asset. This item is only available in the annual time series at the company level. Deferred Tax Liability - Current Supplementary (Liability) Data, Annual Item; Field 18166 All Industries: DEFERRED TAX LIABILITY – CURRENT represents all deferred tax disclosed as a current liability. This item is only available in the annual time series at the company level. Deferred Tax Liability In Untaxed Reserves Liability Data, Annual Item; Field 03257 All Industries: DEFERRED TAX LIABILITY IN UNTAXED RESERVES represents the portion of untaxed reserves that is allocable to deferred taxation. It is only applicable to Finnish, Norwegian and Swedish consolidated results for comparison purposes with other countries. Data for this field is generally not available prior to 1990. Deferred Taxes Liability Data, Annual Item; Field 03263 All Industries: DEFERRED TAXES represent the accumulation of taxes which are deferred as a result of timing differences between reporting sales and expenses for tax and financial reporting purposes. © Thomson Financial 2003-2007 251 Confidential Information of Thomson Financial
- Page 199 and 200: Accounts Payable Issue 6 Alphabetic
- Page 201 and 202: Accumulated Depreciation - Land Iss
- Page 203 and 204: Data for this field is generally no
- Page 205 and 206: Accumulated Depreciation % Gross Fi
- Page 207 and 208: This item is only available for ADR
- Page 209 and 210: Issue 6 Alphabetical List of Field
- Page 211 and 212: Asset Disposal Issue 6 Alphabetical
- Page 213 and 214: Issue 6 Canada S&P/TSX Composite In
- Page 215 and 216: Book Value Per ADR - GAAP - Current
- Page 217 and 218: Book Value Per Share - 3 Yr Annual
- Page 219 and 220: Capital Adequacy Ratio - Tier 1 Iss
- Page 221 and 222: Capital Surplus Issue 6 Alphabetica
- Page 223 and 224: Cash & Equivalents - Generic Issue
- Page 225 and 226: Cash Dividends % Cash Flow Leverage
- Page 227 and 228: Issue 6 Alphabetical List of Field
- Page 229 and 230: Issue 6 Alphabetical List of Field
- Page 231 and 232: Common/Ordinary Shareholders Issue
- Page 233 and 234: Common Equity - GAAP Issue 6 Alphab
- Page 235 and 236: Issue 6 Alphabetical List of Field
- Page 237 and 238: Common Stocks Issue 6 Alphabetical
- Page 239 and 240: Computer Software - Accumulated Amo
- Page 241 and 242: Issue 6 Alphabetical List of Field
- Page 243 and 244: Current Assets - Total Issue 6 Alph
- Page 245 and 246: Current Portion Of Long Term Debt I
- Page 247 and 248: Date Added To Product Issue 6 D Sup
- Page 249: Decrease in marketable securities (
- Page 253 and 254: Negotiable Orders of Withdrawal (NO
- Page 255 and 256: Issue 6 Alphabetical List of Field
- Page 257 and 258: Discontinued Operations Issue 6 Alp
- Page 259 and 260: Dividend Payout (% Earnings) - Tota
- Page 261 and 262: Dividend Yield - 3 Yr Avg -Close Is
- Page 263 and 264: Issue 6 Alphabetical List of Field
- Page 265 and 266: Issue 6 Alphabetical List of Field
- Page 267 and 268: Issue 6 Alphabetical List of Field
- Page 269 and 270: Issue 6 Alphabetical List of Field
- Page 271 and 272: Dividends Provided For Or Paid - Co
- Page 273 and 274: Earnings Before Interest, Taxes and
- Page 275 and 276: Issue 6 Alphabetical List of Field
- Page 277 and 278: W No standard text Earnings Per Sha
- Page 279 and 280: Issue 6 Alphabetical List of Field
- Page 281 and 282: Issue 6 Alphabetical List of Field
- Page 283 and 284: Issue 6 Alphabetical List of Field
- Page 285 and 286: Earnings Yield - GAAP - Low Stock P
- Page 287 and 288: Earnings Yield - 3 Yr Avg - High Is
- Page 289 and 290: Employees - 1 Yr Annual Growth Grow
- Page 291 and 292: Issue 6 Alphabetical List of Field
- Page 293 and 294: Equity % Total Deposits Leverage Ra
- Page 295 and 296: Exchange Rate Used In Translating B
- Page 297 and 298: Issue 6 Alphabetical List of Field
- Page 299 and 300: Fax Number Issue 6 F Descriptive Da
Issue 6<br />
Alphabetical List of Field <strong>Definitions</strong> - D<br />
It includes but is not restricted to:<br />
Fees received but not yet earned (e.g. advertising fees)<br />
Revenue normally included in income but deferred until earned and matched with expenses (e.g. long<br />
term magazine subscriptions)<br />
Prepaid income<br />
Deferred Income Taxes (Cash Flow)<br />
Cash Flow Data, Annual Item; Field 04199<br />
Industrials, Other Financial Companies:<br />
DEFERRED TAXES represent the increase or decrease in the deferred tax liability from one year to the<br />
next resulting from timing differences in recognition of revenue and expenses for tax and financial<br />
reporting purposes. It is a non-cash charge.<br />
Deferred Income Taxes & Investment Tax Credit<br />
Cash Flow Data, Annual Item; Field 04101<br />
Industrials, Other Financial Companies:<br />
DEFERRED INCOME TAXES & INVESTMENT TAX CREDIT represent the increase or decrease in the<br />
deferred tax liability from one year to the next resulting from timing differences in recognition of revenues<br />
and expenses for tax and financial reporting purposes. Deferred taxes are shown net of investment tax<br />
credits.<br />
Deferred Tax Asset - Current<br />
Supplementary (Asset) Data, Annual Item; Field 18165<br />
All Industries:<br />
DEFERRED TAX ASSET – CURRENT represents all deferred tax disclosed as a current asset.<br />
This item is only available in the annual time series at the company level.<br />
Deferred Tax Liability - Current<br />
Supplementary (Liability) Data, Annual Item; Field 18166<br />
All Industries:<br />
DEFERRED TAX LIABILITY – CURRENT represents all deferred tax disclosed as a current liability.<br />
This item is only available in the annual time series at the company level.<br />
Deferred Tax Liability In Untaxed Reserves<br />
Liability Data, Annual Item; Field 03257<br />
All Industries:<br />
DEFERRED TAX LIABILITY IN UNTAXED RESERVES represents the portion of untaxed reserves that is<br />
allocable to deferred taxation. It is only applicable to Finnish, Norwegian and Swedish consolidated<br />
results for comparison purposes with other countries.<br />
Data for this field is generally not available prior to 1990.<br />
Deferred Taxes<br />
Liability Data, Annual Item; Field 03263<br />
All Industries:<br />
DEFERRED TAXES represent the accumulation of taxes which are deferred as a result of timing<br />
differences between reporting sales and expenses for tax and financial reporting purposes.<br />
© Thomson Financial 2003-2007 251 Confidential Information of Thomson Financial