Worldscope Database Datatype Definitions Guide

Non-Equity Reserves
Issue 6
Alphabetical List of Field Definitions - N
Liability Data, Annual Item; Field 03401
All Industries:
NON-EQUITY RESERVES represent a reserve set aside from shareholders' equity with no designated
payee. This item is only applicable to non-U.S. corporations.
It includes but is not restricted to:
Specific reserves (includes untaxed reserves)
Government/Investment grants (capital subsidies)
Revaluation reserves as well as current cost reserves unless clearly placed in shareholders' equity
Electricity supply funds
Footnotes:
F. See equity in untaxed reserves and deferred tax liability in untaxed reserves
G. Adjusted to excluded loan loss reserves
H. No standard text
Non-Interest Expense
Expense Data, Annual Item; Field 01245
Banks:
NON-INTEREST EXPENSE represents all expenses of the bank except interest expense and provision
for loan losses.
It includes but is not restricted to:
Salaries and benefits
Equipment expense
Occupancy expense
Depreciation and depletion
Taxes other than income tax
Other operating expenses
Non-Interest Income
Income Data, Annual Item; Field 01021
Banks:
NON-INTEREST INCOME represents all other operating revenues of the bank besides interest income.
It includes but is not restricted to:
Investment securities gains/losses
Trust & fiduciary income
Commission & fees
Income from trading accounts
Foreign exchange income
Non-Interest Income – GAAP
Supplementary (Income) Data, Annual Item; Field 06840
Banks:
NON-INTEREST INCOME – GAAP represents all other operating revenues of a non-U.S. bank besides
interest income adjusted to conform to U.S. Generally Accepted Accounting Principles. See definition for
NON-INTEREST INCOME for additional information.
This item is presented in U.S. dollars (converted at the company's fiscal year twelve month average exchange
rate). It is only available for ADRs trading on the NYSE, ASE or NASDAQ and is generally not available prior to
1994.
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