Worldscope Database Datatype Definitions Guide

Increase/Decrease – Cash – GAAP
Issue 6
Alphabetical List of Field Definitions - I
Supplementary (Cash Flow) Data, Annual Item; Field 06970
All Industries:
INCREASE/DECREASE – CASH – GAAP represents the change in cash and short term investments
from one year to the next for non-U.S. companies adjusted to conform to U.S. Generally Accepted
Accounting Principles.
This item is presented in U.S. dollars (converted at the company's fiscal year twelve month average exchange
rate). It is only available for ADRs trading on the NYSE, ASE or NASDAQ and is generally not available prior to
1994.
Increase/Decrease In Cash and Short Term Investments
Cash Flow Data, Annual Item; Field 04851
All Industries:
INCREASE/DECREASE IN CASH AND SHORT TERM INVESTMENTS represent the change in cash
and short term investments from one year to the next. This item is available only when the Statement of
Changes in Financial Position is based on cash and short term investments.
Increase/Decrease In Federal Home Loan Advances
Cash Flow Data, Annual Item; Field 04443
Banks:
INCREASE/DECREASE IN FEDERAL HOME LOAN ADVANCES represents the increase or decrease in
federal home loan advances from one year to the next as reported in the cash flow statement.
Data for this field is generally not available prior to 1991.
Increase/Decrease In Income Tax Payable
Cash Flow Data, Annual Item; Field 04828
Industrials, Other Financial Companies:
INCREASE/DECREASE IN INCOME TAX PAYABLE represents the change in the amount of income
taxes payable from one year to the next as reported in the cash flow statement.
Data in this field is generally not available prior to 1992.
Footnotes:
A. No standard text
Increase/Decrease In Other Accruals
Cash Flow Data, Annual Item; Field 04829
Industrials, Other Financial Companies:
INCREASE/DECREASE IN OTHER ACCRUALS represents the change in the amount of accruals from
one year to the next as reported in the cash flow statement.
Data in this field is generally not available prior to 1992.
Footnotes:
A. No standard text
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