Worldscope Database Datatype Definitions Guide

Pensions
Deferred taxes
Minority interest
Footnotes:
A. Includes current portion
C. Includes some long term provisions and/or other long term liabilities
D. Includes current portion of long term debt and is not comparable
F. Includes short term borrowings
G. No standard text
H. Adjusted to exclude long term liabilities and/or provisions
Issue 6
Alphabetical List of Field Definitions - L
Long Term Debt – GAAP
Supplementary (Liability) Data, Annual Item; Field 06769
All Industries:
LONG TERM DEBT – GAAP represents the total long term debt of a non-U.S. company adjusted to
conform to U.S. Generally Accepted Accounting Principles. See definition for LONG TERM DEBT 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.
Long Term Debt – GAAP % Common Equity - GAAP
Leverage Ratio, Annual Item; Field 08277
All Industries:
Long Term Debt-GAAP / Last Year's Common Equity-GAAP * 100
This item is only available for ADRs trading on the NYSE, ASE or NASDAQ and is generally not available prior
to 1994.
Long Term Debt – GAAP % Common Equity – GAAP – 3 Yr Avg
Leverage Ratio, Annual Item; Field 08279
All Industries:
Arithmetic average of the last three years Long Term Debt % Common Equity-GAAP
This item is only available for ADRs trading on the NYSE, ASE or NASDAQ and is generally not available prior
to 1996.
Long Term Debt – GAAP % Common Equity – GAAP – 5yr Avg
Leverage Ratio, Annual Item; Field 08281
All Industries:
Arithmetic average of the last five years Long Term Debt % Common Equity-GAAP
This item is only available for ADRs trading on the NYSE, ASE or NASDAQ and will not be available until 1998.
Long Term Debt Excluding Capitalized Leases
Liability Data, Annual Item; Field 03245
All Industries:
LONG TERM DEBT EXCLUDING CAPITALIZED LEASES represents all interest bearing financial
obligations of the company due after twelve months or the normal operating cycle of the company. It is
shown net of premiums or discounts.
It includes but is not restricted to:
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