Worldscope Database Datatype Definitions Guide

Interest Capitalized
Issue 6
Alphabetical List of Field Definitions - I
Income Data, Annual Item; Field 01255
All Industries:
INTEREST CAPITALIZED represents an allowance on borrowed funds used for long term projects or
construction.
For Utilities, it includes allowance for funds used during construction that are related to borrowed monies. It
excludes allowance for borrowed funds used during construction that are not interest related.
Interest Coverage
See FIXED CHARGE COVERAGE RATIO
Interest Expense - Total
Expense Data, Annual Item; Field 01075
Banks, Other Financial Companies:
INTEREST EXPENSE - TOTAL represents the total amount of interest paid by a bank or other financial
company.
It includes but is not restricted to:
Interest expense on deposits
Interest expense on federal funds
Interest expense on commercial paper
Interest expense on short term borrowing
Interest expense on long term debt
Interest expense on securities purchased under resale agreements
For Other Financial Companies:
It includes but is not restricted to:
Interest expense on debt (field 01251)
Interest capitalized (field 01255)
Footnotes:
A. Includes commissions and fees paid
B. Includes interest expense on debt
Interest Expense On Bank Deposits
Expense Data, Annual Item; Field 01072
Banks:
INTEREST EXPENSE ON BANK DEPOSITS represents the total interest paid by the bank on their
savings and other time deposits.
It includes but is not restricted to:
Interest on deposits, current accounts and other borrowings
Interest on current and demand accounts
Interest on savings accounts
Interest on other time deposits
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