Worldscope Database Datatype Definitions Guide

Interest Expense On Debt
Issue 6
Alphabetical List of Field Definitions - I
Expense Data, Annual Item; Field 01251
All Industries:
INTEREST EXPENSE ON DEBT represents the service charge for the use of capital before the reduction
for interest capitalized. If interest expense is reported net of interest income, and interest income cannot
be found the net figure is shown.
It includes but is not restricted to:
Interest expense on short term debt
Interest expense on long term debt and capitalized lease obligations
Amortization expense associated with the issuance of debt
Similar charges
Footnotes:
A. Net expense
B. Similar charges are included
C. Other financial charges may be included
D. Net interest expense and similar charges may be included
J. Includes other income or expense
L. Includes income taxes
Interest Expense On Federal Funds
Expense Data, Annual Item; Field 01073
Banks:
INTEREST EXPENSE ON FEDERAL FUNDS represents the interest paid by the bank on federal funds
bought from other banks.
It includes but is not restricted to:
Interest expense on securities purchased under resale agreements
Footnotes:
A. Included in interest expense on other borrowed funds
Interest Expense On Other Borrowed Funds
Expense Data, Annual Item; Field 01074
Banks:
INTEREST EXPENSE ON OTHER BORROWED FUNDS represents interest paid on all short term
borrowings except federal funds and securities purchased under resale agreements.
It includes but is not restricted to:
Interest on short term debt
Interest on commercial paper
Interest on due to banks (Spain)
Footnotes:
A. Includes interest expense on federal funds purchased/securities purchased under resale agreements
Interest Income
See NON-OPERATING INTEREST INCOME
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