Worldscope Database Datatype Definitions Guide

Issue 6
Alphabetical List of Field Definitions - I
BI. Major accounting standards switch and change from domestic consolidation to worldwide consolidation
BJ. Change from domestic consolidation to unconsolidated reports
BK. Includes investment income
BL. Change from worldwide consolidation to unconsolidated reports
BN. Major reorganization - change in perimeter of consolidation
BP. Change in accounting method for domestic companies to full consolidation to equity method.
BQ. Substantial change in forms of financial statements
C. Includes deferred profit on installment sales
G. Six months
I. Value-added, excise, windfall profit or sales tax has been subtracted along with an undeterminable
amount of other taxes which could not be separated
J. Four month sales
K. Eight month sales
L. No standard text
M. Includes equity in pre-tax income which cannot be separated
N. Nine months
Q. Revenue attributable to banking business is not disclosed
R. Net of interest expense
W. Includes other income
Z. Holding company
International Assets
Geographic Data, Annual Item; Field 07151
All Industries:
INTERNATIONAL ASSETS represent total or identifiable assets of foreign operations before adjustments
and eliminations.
Footnotes:
A. Includes foreign currency translation
AA. No standard text
B. Excludes European countries
C. After adjustments and eliminations of inter-company transfers
D. Net assets
F. Excludes research products
H. Transfers between geographic areas are immaterial and not separately stated
J. Excludes a geographic area
K. Average assets
M. Tobacco operations only
N. Foreign operations not consolidated
O. Includes assets of associate companies
Q. Segment reporting for international operations which appear substantial are not provided
S. Excludes EEC Countries
T. Net operating assets
V. Before inter-company eliminations
Z. Appears to be a domestic company or has very little foreign operations
International Auditors & Affiliates
See PARENT AUDITORS & AFFILIATES
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