Worldscope Database Datatype Definitions Guide

Issue 6
Alphabetical List of Field Definitions - I
It includes but is not restricted to:
Option premiums
Royalty or annuity income
Capital Gains
Investment banking income
Insurance Companies:
INVESTMENT INCOME represents all interest and investment income. If the insurance company reports
this item net of investment expenses we show the net amount after excluding interest expense.
It includes but is not restricted to:
Dividends from equity portfolios
Interest on bond holdings
Rent from real estate investments
Rent from other property owned
Footnotes:
A. Net of provisions
B. Net of interest expenses
C. Gross investment income
D. Includes other income
F. Includes foreign exchange gain/loss
G. Includes some non-operating gain/loss
H. Includes commission income
I. Includes investment security gain/loss
J. Includes trading profits
K. Includes interest income
V. No standard text
Investment Income % Invested Assets
Profitability Ratio, Annual Item; Field 15575
Insurance Companies:
Investment Income / Last Year's Investments-Total * 100
Investment Income % Invested Assets - 5 Yr Avg
Profitability Ratio, Annual Item; Field 15576
Insurance Companies:
Arithmetic average of the last five years of Investment Income % Invested Assets
Footnotes:
A. Three Year Average
B. Four Year Average
Investment Tax Credits
Cash Flow Data, Annual Item; Field 04100
Industrials, Other Financial Companies:
INVESTMENT TAX CREDITS represents the increase or decrease in the investment tax credit from one
year to the next. An investment tax credit was a reduction in income tax liability that was granted by the
U.S. federal government to firms that made new investments in certain asset categories, primarily
equipment. The investment tax credit was repealed in 1986.
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