Worldscope Database Datatype Definitions Guide

Land
Asset Data, Annual Item; Field 18375
Industrials, Other Financial Companies:
LAND represents the real estate without buildings held for productive use. Land is recorded at its
purchase price plus any costs related to its purchase such as lawyer's fees, escrow fees, title and
recording fees.
Data for this field is generally not available prior to 1992.
Footnotes:
A. No standard text
C. Net of depreciation
D. Includes other
Issue 6
L
Latest Annual Updated
Descriptive Data, Current Item; Field 07016
All Industries:
LATEST ANNUAL UPDATED represents the most recent year where complete annual information
reported by a company is available. This item is also updated for companies followed as a Limited Data
Set company.
Latest Interim Date
Descriptive Data, Current Item; Field 07035
All Industries:
LATEST INTERIM DATE represents the fiscal period end date for the most recent interim period updated.
This item is only available at the company level.
Lease Financing
Asset Data, Annual Item; Field 02264
Banks:
LEASE FINANCING represent loans made by the bank in order to finance leases.
It includes but is not restricted to:
Finance lease receivables
Lease Commitments - Year 1, Year 2, Year 3, Year 4, Year 5, Over 5 Years
Supplementary (Liability) Data, Annual Items; Fields 18141, 18142, 18143,18144,18145, 18146, respectively
All Industries:
LEASE COMMITMENTS - YEAR 1, YEAR 2, YEAR 3, YEAR 4, YEAR 5, OVER 5 YEARS represents the
minimum lease commitments for operating leases that have been initialized or remaining lease terms in
excess of one year, two years, three years, four years, five years and over five years; respectively.
Data for this field is generally not available prior to 1996 for non-U.S. companies and 1991 for U.S. companies.
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