Worldscope Database Datatype Definitions Guide

Loans (Net) – GAAP
Issue 6
Alphabetical List of Field Definitions - L
Supplementary (Asset) Data, Annual Item; Field 06660
Banks, Other Financial Companies:
LOANS (NET) – GAAP represents the net loans of a non-U.S. company adjusted to conform to U.S.
Generally Accepted Accounting Principles. See definition for LOANS - NET for additional information.
This item is presented in U.S. dollars (converted at the company's fiscal year end exchange rate). It is only
available for ADRs trading on the NYSE, ASE or NASDAQ and is generally not available prior to 1994.
Loans - Net
Asset Data, Annual Item; Field 02276
Banks, Other Financial Companies:
LOANS - NET represent the total amount of money loaned to customers after deducting reserves for loan
losses.
For Banks:
It includes but is not restricted to:
Lease Financing
Total non-performing assets (field 02287)
For Other Financial Companies:
It includes but is not restricted to:
Lease Financing
Finance Receivables (field 02048)
Footnotes:
A. Includes reserve for loan losses
B. Gross loans
C. Includes investment assets
D. Includes interbank loans
Loans - Total
Asset Data, Annual Item; Field 02271
Banks, Other Financial Companies:
LOANS - TOTAL represent the total amount of money loaned to customers before reserves for loan
losses but after unearned income.
It includes but is not restricted to:
Lease financing
Finance Receivables
Footnotes:
A. Net of provisions for loan losses
B. Includes investment assets
C. Includes interbank loans
D. Net of unearned income
Loans - 1 Year Annual Growth
Growth Rate; Annual Item; Field 08666
Banks, Other Financial Companies:
(Current Year's Loans-Total / Last Year's Loans-Total - 1) * 100
This calculation uses restated data for last years values where available
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