Worldscope Database Datatype Definitions Guide

Decrease in marketable securities (if using FASB 95)
Proceeds from maturities of investment securities
Footnotes:
A. Decrease in investments, net of increases
B. No standard text
Decrease In Loans
Cash Flow Data, Annual Item; Field 04442
Banks:
DECREASE IN LOANS represent the decrease in loans from one year to the next.
Data for this field is generally not available prior to 1991.
It includes but is not restricted to:
Principal collected on loans and leases
Proceeds from loan sales
Net increase in customer loans if a decrease
Issue 6
Alphabetical List of Field Definitions - D
Decrease/Increase In Inventories
Cash Flow Data, Annual Item; Field 04826
Industrials, Other Financial Companies:
DECREASE/INCREASE IN INVENTORIES represents the change in the amount of inventories from one
year to the next as reported in the cash flow statement.
Data for this field is generally not available prior to 1992.
Footnotes:
A. No standard text
Decrease/Increase In Other Assets/Liabilities
Cash Flow Data, Annual Item; Field 04830
Industrials, Other Financial Companies:
DECREASE/INCREASE IN OTHER ASSETS/LIABILITIES represents the change from one year to the
next in balance sheet items related to operations besides decrease/increase in receivables,
decrease/increase in inventories, increase/decrease in accounts payable, increase/decrease in income
taxes payable and increase/decrease in accruals as reported in the cash flow statement.
Data for this field is generally not available prior to 1992.
Footnotes:
A. No standard text
Decrease/Increase In Receivables
Cash Flow Data, Annual Item; Field 04825
Industrials, Other Financial Companies:
DECREASE/INCREASE IN RECEIVABLES represents the change in the amount of receivables net of
allowances from one year to the next as reported in the cash flow statements.
Data for this field is generally not available prior to 1992.
Footnotes:
A. No standard text
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