Worldscope Database Datatype Definitions Guide

Investments – GAAP
Issue 6
Alphabetical List of Field Definitions - I
Supplementary (Asset) Data, Annual Item; Field 06640
Banks, Insurance, Other Financial Companies:
INVESTMENTS – GAAP represents the Investments of a non-U.S. company adjusted to conform to U.S.
Generally Accepted Accounting Principles. See definition for INVESTMENTS – TOTAL for additional
information.
This item is presented in U.S. dollars (converted at the company's fiscal year end exchange rate). It is only
available for ADRs trading on the NYSE, ASE or NASDAQ and is generally not available prior to 1994.
Investments In Sales and Direct Financing Leases
Asset Data, Annual Item; Field 02257
Other Financial Companies:
INVESTMENTS IN SALES AND DIRECT FINANCING LEASES represents the amount of funds invested
by the lessor in capital equipment used in leases. Under this type of lease, the lessor is not a
manufacturer or dealer. The lessor has acquired the property for the purpose of leasing it.
It includes but is not restricted to:
Direct financing leases
Sales type leases
Investments In Associated Companies
Asset Data, Annual Item; Field 02256
All Industries:
INVESTMENTS IN ASSOCIATED COMPANIES represent long term investments and advances in
unconsolidated subsidiaries and affiliates in which the company has a business relationship or exercises
control. It includes joint ventures.
Data is generally not available prior to 1989.
It includes but is not restricted to:
Investment in non-consolidated subsidiaries or associated companies
Investment in joint ventures
Advances in related companies (if the item is simply called advances then it will be update to Other
Investments)
Advances/Loans to unconsolidated subsidiaries or related companies (if reported simply as loans, this
item is shown in other investments)
Footnotes:
A. Includes other investments
Investments - Total
Asset Data, Annual Item; Field 02255
Banks:
INVESTMENTS - TOTAL represent investment in securities which directly or indirectly creates a loan
made by the bank.
It includes but is not restricted to:
U.S. treasury securities
Federal agency securities
State and municipal securities
Federal funds sold
Trading accounts securities
Securities purchased under resale agreements
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