Worldscope Database Datatype Definitions Guide
Worldscope Database Datatype Definitions Guide Worldscope Database Datatype Definitions Guide
Issue 6 Alphabetical List of Field Definitions - H Healthcare Data – Expected Long-Term Return Rate On Pension Assets Supplementary Data, Annual Item; Field 18831 All Industries: HEALTHCARE DATA – EXPECTED LONG-TERM RETURN RATE ON PENSION ASSETS represents an estimate of the rate of return to be earned over the period until all benefits under the plan have been paid. 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 – Expected Return On Plan Assets For The Period Supplementary Data, Annual Item; Field 18843 All Industries: HEALTHCARE DATA – EXPECTED RETURN ON PLAN ASSETS FOR THE PERIOD represents the expected return on the pension plan investments plus the change in the carrying value of the plan assets used in operations. 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 – Fair Value Of Plan Assets Supplementary Data, Annual Item; Field 18833 All Industries: HEALTHCARE DATA – FAIR VALUE OF PLAN ASSETS represents the value of the investments in the pension plan at a particular point in time. 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 – Gains (Losses) From Settlements Supplementary Data, Annual Item; Field 18840 All Industries: HEALTHCARE DATA – GAINS (LOSSES) FROM SETTLEMENTS represents an irrevocable transaction that relieves the employer (or the plan) of primary responsibility for a defined benefit pension obligation. 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 – Interest Cost Supplementary Data, Annual Item; Field 18839 All Industries: HEALTHCARE DATA – INTEREST COST represents annual interest costs, which reflect the financing costs in a pension plan. Interest expense accrues each year on the projected benefit obligation based on a selected interest rate. 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. © Thomson Financial 2003-2007 314 Confidential Information of Thomson Financial
Healthcare Data – Net Periodic Pension (Income)/Expense Issue 6 Alphabetical List of Field Definitions - H Supplementary Data, Annual Item; Field 18836 All Industries: HEALTHCARE DATA – NET PERIODIC PENSION (INCOME)/EXPENSE represents the amount recognized in an employer’s financial statements as the cost of a pension plan for a 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 – Other Net Periodic Pension (Income)/Expense Supplementary Data, Annual Item; Field 18841 All Industries: HEALTHCARE DATA – OTHER NET PERIODIC PENSION (INCOME)/EXPENSE represents a component of Net Periodic Pension (Income)/Expense. 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 – Pension Service Costs Supplementary Data, Annual Item; Field 18837 All Industries: HEALTHCARE DATA – PENSION SERVICE COSTS represents the expense caused by the increase in pension benefits payable (the projected benefit obligation) to employees due to services rendered during the current year. (Present value of new benefits earned by employees during the year). For example, when an employee is covered by a defined-benefit pension plan, the annual Service Cost is the increase in the present value of the future pension obligations due to an added year of service and salary. 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 – Projected Benefit Obligation (PBO) Supplementary Data, Annual Item; Field 18835 All Industries: HEALTHCARE DATA – PROJECTED BENEFIT OBLIGATION represents a measure of a pension plan’s liability at the calculation date assuming that the plan is ongoing and will not terminate in the foreseeable future. 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 – Unfunded Healthcare Defined Benefits Supplementary Data, Annual Item; Field 18830 All Industries: HEALTHCARE DATA – UNFUNDED HEALTHCARE DEFINED BENEFITS represents the difference between the accumulated benefit obligation and the fair value of plan assets when the accumulated obligation exceeds the fair value. 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. © Thomson Financial 2003-2007 315 Confidential Information of Thomson Financial
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Issue 6<br />
Alphabetical List of Field <strong>Definitions</strong> - H<br />
Healthcare Data – Expected Long-Term Return Rate On Pension Assets<br />
Supplementary Data, Annual Item; Field 18831<br />
All Industries:<br />
HEALTHCARE DATA – EXPECTED LONG-TERM RETURN RATE ON PENSION ASSETS represents<br />
an estimate of the rate of return to be earned over the period until all benefits under the plan have been<br />
paid.<br />
This item is usually only provided by those companies that follow IAS or US GAAP accounting.<br />
This item is only available in the annual time series at the company level.<br />
Healthcare Data – Expected Return On Plan Assets For The Period<br />
Supplementary Data, Annual Item; Field 18843<br />
All Industries:<br />
HEALTHCARE DATA – EXPECTED RETURN ON PLAN ASSETS FOR THE PERIOD represents the<br />
expected return on the pension plan investments plus the change in the carrying value of the plan assets<br />
used in operations.<br />
This item is usually only provided by those companies that follow IAS or US GAAP accounting.<br />
This item is only available in the annual time series at the company level.<br />
Healthcare Data – Fair Value Of Plan Assets<br />
Supplementary Data, Annual Item; Field 18833<br />
All Industries:<br />
HEALTHCARE DATA – FAIR VALUE OF PLAN ASSETS represents the value of the investments in the<br />
pension plan at a particular point in time.<br />
This item is usually only provided by those companies that follow IAS or US GAAP accounting.<br />
This item is only available in the annual time series at the company level.<br />
Healthcare Data – Gains (Losses) From Settlements<br />
Supplementary Data, Annual Item; Field 18840<br />
All Industries:<br />
HEALTHCARE DATA – GAINS (LOSSES) FROM SETTLEMENTS represents an irrevocable transaction<br />
that relieves the employer (or the plan) of primary responsibility for a defined benefit pension obligation.<br />
This item is usually only provided by those companies that follow IAS or US GAAP accounting.<br />
This item is only available in the annual time series at the company level.<br />
Healthcare Data – Interest Cost<br />
Supplementary Data, Annual Item; Field 18839<br />
All Industries:<br />
HEALTHCARE DATA – INTEREST COST represents annual interest costs, which reflect the financing<br />
costs in a pension plan. Interest expense accrues each year on the projected benefit obligation based on<br />
a selected interest rate.<br />
This item is usually only provided by those companies that follow IAS or US GAAP accounting.<br />
This item is only available in the annual time series at the company level.<br />
© Thomson Financial 2003-2007 314 Confidential Information of Thomson Financial
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