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Worldscope Database Datatype Definitions Guide

Worldscope Database Datatype Definitions Guide

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Issue 6<br />

Alphabetical List of Field <strong>Definitions</strong> - L<br />

Mortgages<br />

Bonds<br />

Debentures<br />

Convertible debt<br />

Sinking fund debentures<br />

Long term bank overdrafts<br />

Long term notes<br />

Long term bills<br />

Medium term loans<br />

Long term contracts<br />

Long term royalties<br />

Industrial Revenue Bond, if not clearly defined as a capitalized lease<br />

Revolving credit<br />

Long term advances from subsidiaries/associated companies<br />

Long Term Prepaid Contracts<br />

Advances and Production Payments<br />

Talent and Broadcasting Rights<br />

Notes Payable due within one year and to be refunded by long term debt when carried as a noncurrent<br />

liability<br />

Compulsory convertible debt (South Africa)<br />

Eurodollar borrowings<br />

Long term liability in connection with ESOP<br />

Federal Home Loan advances<br />

It excludes:<br />

Capitalized Lease Obligations<br />

Current portion of Long Term Debt<br />

Pensions<br />

Deferred taxes<br />

Minority Interest<br />

Footnotes:<br />

A. Includes current portion<br />

C. Includes some long term provisions and/or other long term liabilities<br />

D. Includes current portion of long term debt and is not comparable<br />

F. Includes short term borrowings<br />

G. No standard text<br />

H. Adjusted to exclude long term liabilities and/or borrowings<br />

Long Term Debt % Common Equity<br />

Leverage Ratio, Annual Item; Field 08226<br />

All Industries:<br />

Long Term Debt / Common Equity * 100<br />

Insurance Companies:<br />

If Common Equity is not available, Policyholders Equity is substituted<br />

Long Term Debt % Common Equity - 5 Yr Avg<br />

Leverage Ratio, Annual Item; Field 08230<br />

All Industries:<br />

Arithmetic average of the last five years of Long Term Debt % Common Equity<br />

© Thomson Financial 2003-2007 357 Confidential Information of Thomson Financial

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