Worldscope Database Datatype Definitions Guide

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.
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