Worldscope Database Datatype Definitions Guide

Other Financial Companies:
International Assets / (Total Assets - Custody Securities) * 100
Foreign Assets % Total Assets - 5 Yr Avg
Leverage Ratio, Annual Item; Field 08740
All Industries:
Arithmetic average of the last five years of Foreign Assets % Total Assets
Foreign Currency Translation Gain/Loss
Issue 6
Alphabetical List of Field Definitions - F
Supplementary (Income) Data, Annual Item; Field 01351
All Industries:
FOREIGN EXCHANGE TRANSLATION GAIN/LOSS represents gains or losses from holding foreign
monetary items during a period of fluctuating exchange rates used in determination of net income. For
U.S. corporations, this is usually reported after taxes.
Footnotes:
A. Includes other financial charges
B. Before taxes for U.S. Corporations
C. Includes realized gains/losses
Foreign Exchange Income
Income Data, Annual Item; Field 01018
Banks, Other Financial Companies:
FOREIGN EXCHANGE INCOME represents income received from foreign currency transactions.
It includes but is not restricted to:
Foreign currency translation gains or losses, if not reported separately
Foreign exchange trading income
Footnotes:
A. Some other financial charges are included
B. Includes foreign currency translation gain/loss
Foreign Exchange Transactions
Supplementary (Income) Data, Annual Item; Field 01352
All Industries:
FOREIGN EXCHANGE TRANSACTIONS represents realized foreign currency gains and losses.
Transaction gains or losses happen when the exchange rate changes between the date of purchase and
the date of sale.
Data for this field is generally not available prior to 1992.
It includes but is not restricted to:
Currency trading gain/loss
Footnotes:
A. No standard text
B. May include foreign currency translation
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