Worldscope Database Datatype Definitions Guide

Footnotes:
A. Net assets of non-major business when combination or consolidation is impossible
B. Includes real estate investment
C. Cash on hand is included
F. May include long term receivables
G. No standard text
H. Includes investments in associated/subsidiary companies
Issue 6
Alphabetical List of Field Definitions - O
Other Liabilities
Liability Data, Annual Item; Field 03273
All Industries:
OTHER LIABILITIES represent all other liabilities of the company besides current liabilities, long term
debt, provision for risk and charges and deferred taxes.
For years prior to 1989 it represents all other liabilities of the company besides current liabilities and long
term debt.
Banks; Other Financial Companies:
OTHER LIABILITIES represent all other liabilities of the bank besides total deposits, short and long term
debt, provision for risks and charges and deferred taxes.
For years prior to 1989 it represents all other liabilities of the bank besides total deposits and short and
long term debt.
For Banks:
It includes but is not restricted to:
Accrued taxes (field 03060)
Customer liabilities on acceptances (liabilities) (field 03058)
For Other Financial Companies:
It includes but is not restricted to:
Securities sold but not yet purchased (Short call) (field 03059)
Interest payable (field 03062)
Insurance Companies:
OTHER LIABILITIES represent all other liabilities of the company besides insurance reserves, short and
long term debt, provision for risk and charges and deferred taxes.
For years prior to 1989 it represents all other liabilities of the company besides insurance reserves and
short and long term debt.
It includes but is not restricted to:
Reserves for contingencies
Pensions
Ad Valorem taxes
Taxes other than income taxes (long term)
Foreign exchange on the liability side (Japan)
Pre-need funeral plans
Trade payables (long term)
Separate & variable account liabilities (field 03035)
Unrealized gain/loss on marketable securities (field 03498)
It excludes:
Minority Interest
Preferred stock equity
Common stock equity
Non-Equity reserves
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