Worldscope Database Datatype Definitions Guide

Current Insurance Benefits
Issue 6
Alphabetical List of Field Definitions - C
Supplementary (Expense) Data, Annual & Interim Item; Field 01071
Insurance Companies:
CURRENT INSURANCE BENEFITS represents the claims made by policyholders in settlement of losses
incurred. For example, policy claims related to accident, health, property and casualty policies. This item
is also referred to as Benefits and Claims, Benefits, Claims Losses & Settlement Expense or Claims
Expense.
This item available in the annual time series and the quarterly, cumulative quarterly, semi-annual, trimester and
cumulative trimester interim time series. It is only available at the company level.
Current Liabilities – GAAP
Supplementary (Liability) Data, Annual Item; Field 06715
Industrials:
CURRENT LIABILITIES – GAAP represents the Current Liabilities of a non-U.S. company adjusted to
conform to U.S. Generally Accepted Accounting Principles. See definition for CURRENT LIABILITIES –
TOTAL for additional information.
This item is presented in U.S. dollars (converted at the company's fiscal year end exchange rate). It is only
available for ADRs trading on the NYSE, ASE or NASDAQ and is generally not available prior to 1994.
Current Liabilities - Total
Liability Data, Annual Item; Field 03101
Industrials:
CURRENT LIABILITIES - TOTAL represent debt or other obligations that the company expects to satisfy
within one year.
It includes but is not restricted to:
Accounts payable
Short term debt
Notes payable
Current portion of long term debt
All accrued expenses
Other current liabilities
Income taxes payable
Dividends payable
State franchise taxes
Deferred credits
Negative inventories (non-U.S. corporations)
Obligations expected to be satisfied within four years (Germany)
Footnotes:
A. Includes liabilities due in four years or less for Germany
B. Company does not report current liabilities; calculated
C. May include some long term debt
F. Includes liabilities due in four years or less, may also include some long term debt
G. No standard text
O. Adjusted to include accrued expenses
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