Worldscope Database Datatype Definitions Guide

Underwriting expenses (Insurance only) (field 01081)
Insurance taxes
For Other Financial Companies:
Pension costs
Employee benefits
Payroll taxes
Social Security taxes
Parent company charges for administrative services
Commissions
Advertising expense
Directors fees & remuneration
Footnotes:
A. No standard text
B. Included in Cost of Goods Sold and/or other Operating Expense
C. Includes other income
D. Includes provisions for loan loss
F. Foreign currency translation differences are included
G. All or part of underwriting expenses are included
H. Income taxes are included
I. Includes some interest expense
J. Includes some long term insurance reserve charges
K. Includes some non-operating expense (income)
L. Interest expense is included as operating expense
M. Includes income tax expense
N. Includes a portion of depreciation
Issue 6
Alphabetical List of Field Definitions - S
Selling, General And Administrative Expenses/Sales
Profitability Ratio, Annual Item; Field 08336
Industrials, Other Financial Companies:
(Selling, General and Administrative Expenses - Research and Development Expense) / Net Sales or
Revenues * 100
Selling, General And Administrative Expenses/Sales - 5 Yr Avg
Profitability Ratio, Annual Item; Field 08340
Industrials, Other Financial Companies:
Arithmetic average of the last five years of Selling, General and Administrative Expense / Net Sales
Separate And Variable Account Assets
Asset Data, Annual Item; Field 02290
Insurance Companies:
SEPARATE AND VARIABLE ACCOUNT ASSETS represent funds for which investment income and
investment gains and losses accrue directly to, and investment risk is borne by, the policyholders.
Separate accounts are legally segregated and are not subject to the claims which may arise out of any
other business of the insurance company. Deposits and investment income of such separate accounts
are included in the revenues with the corresponding liability increases included in benefits and expenses.
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