Worldscope Database Datatype Definitions Guide

Impairment Of Goodwill
Supplementary (Expense) Data, Historic Item, Annual Time Series; Field 18225
All Industries:
IMPAIRMENT OF GOODWILL represents the loss due to the impairment of goodwill.
Issue 6
Alphabetical List of Field Definitions - I
This item is populated for the annual, quarterly, semi-annual, trimester, quarterly-cumulative and trimestercumulative
time series.
Data for this field is generally not available prior to 2001.
It includes but is not restricted to:
All impairment/write-offs or write-downs of goodwill (including any amount described as
exceptional/extraordinary)
Amortization/impairment of goodwill arising on the acquisition of an equity accounted or associated
company
It excludes:
Impairment losses for goodwill arising from the initial application of SFAS 142, and resulting from a
transitional impairment test, which are reported as a change in accounting principles.
Unamortized negative goodwill written off under the provisions of SFAS 142.
Impairment Of Other Intangibles
Supplementary (Expense) Data, Historic Item, Annual Time Series; Field 18226
All Industries:
IMPAIRMENT OF OTHER INTANGIBLES represents the loss due to impairment of intangible assets,
other than goodwill.
This item is populated for the annual, quarterly, semi-annual, trimester, quarterly-cumulative and trimestercumulative
time series.
Data for this field is generally not available prior to 2002.
It includes but is not restricted to:
All impairment/write-offs or write-downs of other intangibles (including any amount described as
exceptional/extraordinary)
Impairment Of Property, Plant & Equipment
Supplementary (Expense) Data, Historic Item, Annual Time Series; Field 18274
All Industries:
IMPAIRMENT OF PROPERTY, PLANT & EQUIPMENT represents the loss due to impairment of
property, plant and equipment.
This item is populated for the annual, quarterly, semi-annual, trimester, quarterly-cumulative and trimestercumulative
time series.
Data for this field is generally not available prior to 2002.
It includes but is not restricted to:
All impairment/write-offs or write-downs of property, plant and equipment (including any amount
described as exceptional/extraordinary)
Impairment Of Financial Fixed Assets
Supplementary (Expense) Data, Historic Item, Annual Time Series; Field 18275
All Industries:
IMPAIRMENT OF FINANCIAL FIXED ASSETS represents the loss due to impairment/write-downs or
write-offs of the company’s financial fixed assets investments.
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