Worldscope Database Datatype Definitions Guide

Custody Securities
Issue 6
Alphabetical List of Field Definitions - C
Asset Data, Annual Item; Field 02132
Other Financial Companies:
CUSTODY SECURITIES represents securities borrowed from other financial institutions to be used as
temporary collateral for loans. It is also securities deposited by the customers as collateral for margin
transactions.
Footnotes:
A. Includes acceptances and/or guarantees
Customer Liabilities On Acceptances (Assets)
Asset Data, Annual Item; Field 02018
Banks:
CUSTOMER LIABILITIES ON ACCEPTANCES, represents funds from customers (usually borrowed from
the bank), which by agreement are deposited in the bank. The agreement is supported by a letter of
credit, which allows the funds to be used only for a specific purpose.
Upon accepting the letter of credit for payment the bank becomes liable for payment under the terms
negotiated, while expecting the customer to supply funds for payment. This amount appears both on the
asset & liability side of the balance sheet.
It includes but is not restricted to:
Banker acceptances
Letters of credit
Bills of exchange
Undrawn balances in third party credit accounts (Spain)
Guarantees, acceptances, endorsements and other items serving as direct client substitutes
Documentary credits and other short term trade related contingent obligations
Footnotes:
A. Includes other guarantees
B. Only a fraction of the customers liabilities for acceptances is disclosed
Customer Liabilities On Acceptances (Liabilities)
Supplementary (Liability) Data, Annual Item; Field 03058
Banks:
CUSTOMER LIABILITIES ON ACCEPTANCES represent the money the bank is expected to pay out under
terms negotiated in its bills of exchange and unmatured debt.
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