Worldscope Database Datatype Definitions Guide

Healthcare Data – Unrecognized Prior Service Cost
Issue 6
Alphabetical List of Field Definitions - H
Supplementary Data, Annual Item; Field 18844
All Industries:
HEALTHCARE DATA – UNRECOGNIZED PRIOR SERVICE COST represents costs when a pension
plan is initially adopted or amended to provide increased benefits, employees are granted additional
benefits for services performed in years prior to the plan’s adoption or amendment.
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 - Net Healthcare Liability/(Asset) – Balance Sheet
Supplementary (Pension) Data, Annual Item; Field 18847
All Industries:
HEALTHCARE - NET HEALTHCARE LIABILITY/(ASSET) – BALANCE SHEET represents the amount of
the post-retirement liability or asset to be reported on the balance sheet. It is Healthcare Plan-Projected
Benefit Obligation (WS 18835) – Healthcare-Fair Value of Plan Assets (WS 18833) - Healthcare Plan-
Unrecognized Prior Service Cost (WS 18844) + Healthcare–Unrecognized Actuarial Gains/Losses
(18845) – Healthcare-Other Adjustments to Funded Status (WS 18846)
This item is available in the annual original and annual restated time series for detailed non-U.S. companies, full
update.
Healthcare - Other Adjustments to Funded Status for Net Pension/Post Retirement
Assets/Liabilities
Supplementary (Pension) Data, Annual Item; Field 18846
All Industries:
HEALTHCARE - OTHER ADJUSTMENTS TO FUNDED STATUS FOR NET PENISON/POST
RETIREMENT ASSETS/LIABILITIES represents any miscellaneous items used in the adjustment to the
funded status for net pensions assets/liabilities recognized in the Balance Sheet.
This item is available in the annual original and annual restated time series for detailed Non-U.S. companies, full
update.
Healthcare - Unrecognized Net Actuarial Gain/Loss
Supplementary (Pension) Data, Annual Item; Field 18845
All Industries:
HEALTHCARE - UNRECOGNIZED NET ACTUARIAL GAIN/LOSS represents a measure of the
difference between the actual experience and that expected based upon the actuarial assumptions,
between two actuarial valuation dates.
This item is available in the annual original and annual restated time series for detailed companies, full update.
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