Worldscope Database Datatype Definitions Guide

Gain On Sale Of Investment
Supplementary (Income) Data, Annual Item; Field 01305
Other Financial Companies:
GAIN ON SALE OF INVESTMENT represents the profit made on the disposal of securities.
Gain/Loss On Disposal Of Assets
Supplementary (Income) Data, Annual Item; Field 01306
All Industries:
GAIN/LOSS ON DISPOSAL OF ASSETS represents the funds earned from the sale of assets.
Issue 6
G
Data for this field is generally not available prior to 1992.
Footnotes:
A. No standard text
B. Disposal of fixed assets
C. Disposal of investments
D. Disposal of intangible assets
F. Disposal of fixed assets and investments
G. Disposal of fixed assets and intangible assets
H. Disposal of investments and intangible assets
I. Disposal of fixed assets, investments and intangible assets
J. Extraordinary
Gains/Losses On Sale Of Securities - Pre-tax
Income Data, Annual Item; Field 01270
Banks, Insurance Companies:
GAINS/LOSSES ON SALE OF SECURITIES - PRE-TAX represent the difference between the amount
received from the sale or disposal of an asset and its carrying value. Realized investment loss can also
be caused by the write-down of the asset when it has a permanent decline in its value or by moving the
investment to short term investments when the market value has dropped below cost.
Data for this field is generally not available prior to 1991.
It includes but is not restricted to:
Marketable securities gain/loss
Gain on government and other bonds sold and redeemed minus loss on government and other bonds
sold and redeemed
Loss on devaluation of bonds
Profit/Loss on realization of government securities
General Industry Classification
Descriptive Data, Current Item; Field 06010
All Industries:
This item represents the company's general industry classification.
It is defined as follows:
01 Industrial
02 Utility
03 Transportation
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