Worldscope Database Datatype Definitions Guide

Issue 6
Personal Loans
Debt consolidation loans
Education loans
Collateral loans (passbook and secured stock loans)
Time sharing loans
Public Sector notes (Spain)
Alphabetical List of Field Definitions - C
Convertible Debt
Liability Data, Annual Item; Field 18282
All Industries:
CONVERTIBLE DEBT represents the total amount of a company's long term debt which can be
converted into common or preferred stock at a set rate and at a set date.
Data for this field is generally not available prior to 1991.
Corporate Action
See STOCK SPLIT/DIVIDEND RATIO
Corporate Stock Available For Sale
Supplementary (Asset) Data, Annual Item; Field 18091
Banks:
CORPORATE STOCK AVAILABLE FOR SALE represents the amount of common and preferred
securities that cannot be classified as marketable equity securities.
Reporting required by U.S. FASB 115. Updated where available in 1993 and subsequent years.
Footnotes:
A. No standard text
Cost Of Goods Sold
Expense Data, Annual Item; Field 01051
Industrials, Other Financial Companies:
For manufacturing companies, cost of goods sold represents specific or direct manufacturing cost of
material and labor entering in the production of finished goods. Excise taxes and windfall profits taxes are
not included. Most non-U.S. corporations do not disclose cost of goods sold.
For merchandise companies, cost of goods sold represents the purchase price of items sold, as well as
indirect overhead such as freight, inspecting, and warehouse costs. If a breakdown of total operating cost
of non-manufacturing companies is not available then it is treated as cost of goods sold.
For Utilities and Service Organizations, if there is no clear breakdown between cost of goods sold and
Selling, General and Administrative Expenses, the total amount is updated to Cost of Goods Sold and
noted that Selling General and Administrative Expenses are included. Service Organizations may refer to
this as Cost of Services.
It includes but is not restricted to:
Exploration expenses for extractive companies.
Dry hole costs and impairment of unproved properties, when they cannot be included in depreciation.
Employee benefits and other labor expenses such as salaries, pension expense, profit-sharing
expense, insurance, etc. (If a company does not buy or make goods to sell, this expense is included in
selling, general and administrative expense.) (field 01084)
Engineering expense, if the company engages in engineering operations
Cost of department lease income
Cost of franchise sales
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