Worldscope Database Datatype Definitions Guide

Issue 6
Alphabetical List of Field Definitions - S
segment that provided the least revenue. If a sales breakdown is not available the SIC Code is assigned
according to the best judgement of Worldscope.
Staff Costs
Supplementary (Expense) Data, Annual Item; Field 01084
All Industries:
STAFF COSTS represents wages paid to employees and officers of the company.
It includes but is not restricted to:
All employee benefits such as health insurance and contributions to pension plans
Footnotes:
A. No standard text
State And Municipal Securities
Asset Data, Annual Item; Field 02207
Banks:
STATE AND MUNICIPAL SECURITIES represents the purchase of securities that would create a loan to
a state and/or a municipal government. These bonds are usually long term. Most of these bonds are
exempt from federal taxes on interest.
It includes but is not restricted to:
General obligation bonds
Revenue bonds
Industrial revenue bonds
Mortgage revenue bonds
Municipal bonds
Municipal notes
State/municipal securities available for sale (field 18089)
State/Municipal Securities Available For Sale
Supplementary (Asset) Data, Annual Item; Field 18089
Banks:
STATE/MUNICIPAL SECURITIES AVAILABLE FOR SALE represent the amount of state/municipal
securities that cannot be classified as either investment securities or trading account securities.
Reporting required by U.S. FASB 115. Updated where available in 1993 and subsequent years.
It includes but is not restricted to:
General obligation bonds
Revenue bonds
Industrial revenue bonds
Mortgage revenue bonds
Municipal bonds
Municipal notes
Footnotes:
A. No standard text
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