Worldscope Database Datatype Definitions Guide

Issue 6
Turkey ISE National 100
United Kingdom FT All Share
United States S&P 500
Venezuela Indice General
Alphabetical List of Field Definitions - B
Bonds
Asset Data, Annual Item; Field 02212
Insurance Companies:
BONDS represent the insurance company's investment in certificates of debt issued by a corporation,
municipality or a government and its agencies. It bears a stated interest rate and matures at a stated
future date.
It includes but is not restricted to:
Long term bond investments
Treasury Notes
Convertible bonds of a corporation
Non-convertible bonds of a corporation
Government bonds
State, county & municipal bonds
Subordinated debentures of a company
Bonds below investment grade (field 18701)
Bonds Below Investment Grade
Supplementary (Asset) Data, Annual Item; Field 18701
Insurance Companies:
BONDS BELOW INVESTMENT GRADE represent those bonds with an investment rating of BB or lower.
This type of bond usually pays higher yields but it is extremely volatile. Also referred to as junk bonds or
high-yield bonds.
Data for this field is generally not available prior to 1991.
Book Value – Outstanding Shares – Fiscal
Stock Data, Annual Item; Field 05491
All Industries:
BOOK VALUE – OUTSTANDING SHARES – FISCAL represents the book value (proportioned common
equity divided by outstanding shares) at the company’s fiscal year end.
This item is also available at the security level for 1987 and subsequent years and is shown per 1,000 shares
for Brazilian companies.
Book Value Per ADR – GAAP
Stock Data, Annual Item; Field 05490
All Industries:
BOOK VALUE PER ADR – GAAP represents the book value per share of a non-U.S. company adapted
to conform to U.S. Generally Accepted Accounting Principles. It is calculated by dividing Common Equity
– GAAP (converted to U.S. dollars at the fiscal year end exchange rate) by shares outstanding adjusted
by the ADR ratio.
This item is only available for ADRs trading on the NYSE, ASE or NASDAQ and is generally not available prior
to 1994.
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