Worldscope Database Datatype Definitions Guide

Reserve For Loan Losses % Total Assets - 5 Yr Avg
Other Ratio, Annual Item; Field 15159
Banks, Other Financial Companies:
Arithmetic average of the last five years of Reserve for Loan Losses % Total Assets
Reserve For Loan Losses % Total Capital
Leverage Ratio, Annual Item; Field 15115
Banks, Other Financial Companies:
Reserve for Loan Losses / Total Capital * 100
Reserve For Loan Losses % Total Capital - 5 Yr Avg
Leverage Ratio, Annual Item; Field 15118
Banks, Other Financial Companies:
Arithmetic average of the last five years Reserve for Loan Losses % Total Capital
Reserve For Loan Losses % Total Loans
Other Ratio, Annual Item; Field 15073
Banks, Other Financial Companies:
Reserve for Loan Losses / (Loans-Total - Interbank Loans) * 100
Other Financial Companies:
Reserve for Loan Losses / Loans-Total * 100
Reserve For Loan Losses % Total Loans - 5 Yr Avg
Other Ratio, Annual Item; Field 15076
Banks, Other Financial Companies:
Arithmetic average of the last five years Reserve for Loan Losses % Total Loans
Reserves - Increase/Decrease
Issue 6
Alphabetical List of Field Definitions - R
Expense Data, Annual Item; Field 01301
All Industries:
RESERVES - INCREASE/DECREASE represents allocations to and/or from discretionary reserves and is
most common in European countries. Only allocations to reserves included in net income apply. This item
is not available for U.S. Corporations.
Footnotes:
A. Includes depreciation expense
B. Not comparable and includes depreciation expense
C. Includes other charges
D. Includes provision for loan losses
F. Includes minority interest
Restructuring Expense
Supplementary (Expense) Data, Annual Item; Field 18227
All Industries:
RESTRUCTURING EXPENSE represents the pre-tax cost of reorganizing a company's operations. This
item includes Restructuring Provisions.
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