Worldscope Database Datatype Definitions Guide

Headline Earnings Per Share
Stock Data, Annual Item; Field 05725
All Industries:
HEADLINE EARNINGS PER SHARE represent the reported earnings per share based on the trading
profits and losses for the year. These earnings conform to the standards set by the Institute of United
Kingdom Society of Investment Professionals (UKSIP) to create an unambiguous earnings figure for
users, the press and statistical companies.
This item is generally only available for UK type reporting companies and is generally not available prior to
1994.
Issue 6
H
Healthcare Data – Actual Return On Plan Assets
Supplementary Data, Annual Item; Field 18842
All Industries:
HEALTHCARE DATA – ACTUAL RETURN ON PLAN ASSETS represents the difference in the fair value
of fund assets at the beginning and the end of the period adjusted for contributions made to the fund and
benefits payments made by the fund during the period.
This item is usually only provided by those companies that follow IAS or US GAAP accounting.
This item is only available in the annual time series at the company level.
Healthcare Data – Accumulated Benefit Obligation
Supplementary Data, Annual Item; Field 18834
All Industries:
HEALTHCARE DATA – ACCUMULATED BENEFIT OBLIGATION represents an approximate measure of
the liability of a plan in the event of a termination at the date the calculation is performed.
This item is usually only provided by those companies that follow IAS or US GAAP accounting.
This item is only available in the annual time series at the company level.
Healthcare Data – Amortization Of Prior Service Costs
Supplementary Data, Annual Item; Field 18838
All Industries:
HEALTHCARE DATA – AMORTIZATION OF PRIOR SERVICE COSTS represents costs related to
employee service in years preceding the adoption or amendment of a pension plan; these are referred to
as prior service costs. These costs are amortized over future expected service periods of the employees.
This item is usually only provided by those companies that follow IAS or US GAAP accounting.
This item is only available in the annual time series at the company level.
Healthcare Data – Discount Rate
Supplementary Data, Annual Item; Field 18832
All Industries:
HEALTHCARE DATA – DISCOUNT RATE represents the annual rate at which the projected future
liabilities are discounted back to the present date.
This item is usually only provided by those companies that follow IAS or US GAAP accounting.
This item is only available in the annual time series at the company level.
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