Worldscope Database Datatype Definitions Guide

Issue 6
Alphabetical List of Field Definitions - D
It includes but is not restricted to:
Fees received but not yet earned (e.g. advertising fees)
Revenue normally included in income but deferred until earned and matched with expenses (e.g. long
term magazine subscriptions)
Prepaid income
Deferred Income Taxes (Cash Flow)
Cash Flow Data, Annual Item; Field 04199
Industrials, Other Financial Companies:
DEFERRED TAXES represent the increase or decrease in the deferred tax liability from one year to the
next resulting from timing differences in recognition of revenue and expenses for tax and financial
reporting purposes. It is a non-cash charge.
Deferred Income Taxes & Investment Tax Credit
Cash Flow Data, Annual Item; Field 04101
Industrials, Other Financial Companies:
DEFERRED INCOME TAXES & INVESTMENT TAX CREDIT represent the increase or decrease in the
deferred tax liability from one year to the next resulting from timing differences in recognition of revenues
and expenses for tax and financial reporting purposes. Deferred taxes are shown net of investment tax
credits.
Deferred Tax Asset - Current
Supplementary (Asset) Data, Annual Item; Field 18165
All Industries:
DEFERRED TAX ASSET – CURRENT represents all deferred tax disclosed as a current asset.
This item is only available in the annual time series at the company level.
Deferred Tax Liability - Current
Supplementary (Liability) Data, Annual Item; Field 18166
All Industries:
DEFERRED TAX LIABILITY – CURRENT represents all deferred tax disclosed as a current liability.
This item is only available in the annual time series at the company level.
Deferred Tax Liability In Untaxed Reserves
Liability Data, Annual Item; Field 03257
All Industries:
DEFERRED TAX LIABILITY IN UNTAXED RESERVES represents the portion of untaxed reserves that is
allocable to deferred taxation. It is only applicable to Finnish, Norwegian and Swedish consolidated
results for comparison purposes with other countries.
Data for this field is generally not available prior to 1990.
Deferred Taxes
Liability Data, Annual Item; Field 03263
All Industries:
DEFERRED TAXES represent the accumulation of taxes which are deferred as a result of timing
differences between reporting sales and expenses for tax and financial reporting purposes.
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