Worldscope Database Datatype Definitions Guide

Separate And Variable Account Liabilities
Issue 6
Alphabetical List of Field Definitions - S
Supplementary (Liability) Data, Annual Item; Field 03035
Insurance Companies:
SEPARATE AND VARIABLE ACCOUNT LIABILITIES 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 that 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.
Share Type
See TYPE OF SHARE
Shareholders - Common
See COMMON SHAREHOLDERS
Shares Outstanding
See COMMON SHARES OUTSTANDING
Short Term Debt & Current Portion Of Long Term Debt
Liability Data, Annual Item; Field 03051
All Industries:
SHORT TERM DEBT & CURRENT PORTION OF LONG TERM DEBT represents that portion of debt
payable within one year including current portion of long term debt and sinking fund requirements of
preferred stock or debentures.
It includes but is not restricted to:
Current portion of long-term debt (field 18232)
Notes payable, arising from short-term borrowings
Current maturities of participation and entertainment obligations
Contracts payable for broadcast rights
Current portion of advances and production payments
Current portion of long term debt that must be paid back during the next twelve months and included in
long term debt
Bank Overdrafts
Advances from subsidiaries/associated companies, if the term of the loan is not known it is assumed
to be long term debt
Current portion of preferred stock of a subsidiary
Treasury tax and loan demand notes
Short sales of U.S. government securities
Eurodollar borrowings, if not reported separately and the amount cannot be separated
For Banks:
It includes but is not restricted to:
Federal Funds (liability) securities sold under repurchase agreements (field 03055)
For Other Financial Companies:
It includes but is not restricted to:
Securities sold under repurchase agreements (field 03056)
For All Industries:
It excludes:
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