Worldscope Database Datatype Definitions Guide

Data for this field is generally not available prior to 1992.
It includes but is not restricted to:
Provisions for risk and charges
Provisions for maintenance expense
Provisions for other operating expenses
It excludes:
Provision for bad debts
Provision for non-equity reserves
Footnotes:
A. No standard text
Issue 6
Alphabetical List of Field Definitions - O
Order Backlog
Supplementary Data, Annual Item; Field 18223
All Industries:
ORDER BACKLOG represents a customer's order that cannot be filled at the present time. This is due to
the fact that the merchandise is not presently in stock. Excessive backlog can be an indication of poor
inventory management.
Data for this field is generally not available prior to 1996 for non-U.S. companies and 1991 for U.S. companies.
Footnotes:
A. No standard text
Ordinary Profit
Supplementary (Income) Data, Annual Item; Field 18175
All Industries:
ORDINARY PROFIT represents the operating profit plus any non-operating income minus any nonoperating
expense before any extraordinary items. This item is only available for Japanese companies.
Data for this field is generally not available prior to 1994.
Other Accrued Expenses
Supplementary (Liability) Data, Annual Item; Field 03069
All Industries:
OTHER ACCRUED EXPENSES represent those accrued expenses not included in accrued payroll,
interest payable, dividends payable or income taxes payable.
Data for this field is generally not available prior to 1992.
Footnotes:
A. No standard text
B. Includes deferred income
Other Appropriated Reserves
Shareholders' Equity Data, Annual Item; Field 03493
All Industries:
OTHER APPROPRIATED RESERVES represent reserves which are identified for a specific purpose
other than revaluation.
Data for this field is generally not available prior to 1989.
It includes but is not restricted to:
Capital redemption reserves
Funds set aside for the issuance of common stock warrants.
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