Worldscope Database Datatype Definitions Guide

Issue 6
Alphabetical List of Field Definitions - I
Tools that are listed in current asset section
Supplies and prepaid expenses for companies that lump these items together
Advances from customers
Contract Billings
For non-U.S. companies, negative inventories which arise from advances from customers greater than
costs on long-term contracts. It is reclassified to current liabilities.
Footnotes:
C. Includes other current assets
D. Net of prepayments on work in process
F. Before adjustment for prepayment of work in progress that has been treated as liability
H. Includes advances to suppliers
I. No standard text
Inventories % Total Current Assets
Liquidity Ratio, Annual Item; Field 08116
Industrials :
Inventories / Current Assets-Total * 100
Inventories % Total Current Assets - 5 Yr Avg
Liquidity Ratio, Annual Item; Field 08120
Industrials :
Arithmetic average of the last five years of Inventories % Total Current Assets
Inventory Turnover
Liquidity Ratio, Annual Item; Field 08136
Industrials :
Cost of Goods Sold (excl Depreciation) / Average of Last Year’s and Current Year’s Inventories
This calculation uses restated data for last years values where available
If Cost of Goods Sold (excl Depreciation) is not available or zero, then Net Sales or Revenues is used.
Inventory Turnover - 5 Yr Avg
Liquidity Ratio, Annual Item; Field 08140
Industrials :
Arithmetic average of the last five years of Inventory Turnover
Invested Assets % Liabilities
Leverage Ratio, Annual Item; Field 15097
Banks:
Investments-Total / (Total Liabilities - Customer Liabilities on Acceptances) * 100
Customer Liabilities on Acceptances only subtracted when included in Total Liabilities
Insurance Companies:
Investments-Total / Total Liabilities * 100
Other Financial Companies:
Investments-Total / (Total Liabilities - Custody Securities) * 100
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