Worldscope Database Datatype Definitions Guide

Other Cash Flow
Issue 6
Alphabetical List of Field Definitions - O
Supplementary (Cash Flow) Data, Annual and U.S. Interim Item; Field 04057
Industrials, Other Financial Companies:
OTHER CASH FLOW represents any unspecified trading cash flows or combination of trading inflows not
shown separately under WS fields 04052, 04053, 04054, 04055, 04056, 04058. For non-U.S.
companies, it may include interest received, interest paid and taxation paid which are shown by
Worldscope under the supplementary cash flow fields 04149, 04148 and 04150. This data is a
component of Total Other Cash Flow (field 04151).
This item is available in the annual original and annual restated time series for detailed companies, full update.
For U.S. companies it is also available in the interim original and interim restated time series.
Other Current Assets
Asset Data, Annual Item; Field 02149
Industrials:
OTHER CURRENT ASSETS represents all other current assets besides cash and equivalents,
receivables, inventories and prepaid expenses.
For years prior to 1989 it represents all other current assets besides cash and equivalents, receivables and
inventories.
It includes but is not restricted to:
Deferred expenses included in current assets
Property and assets held for disposal
Deposits and advances to others
Program rights
Accrued Ad Valorem taxes
Felling Rights (if shown as a current asset)
Deferred or future income tax benefits (if shown as current asset)
Footnotes:
A. Includes prepaid expenses
Other Current Liabilities
Liability Data, Annual Item; Field 03066
Industrials:
OTHER CURRENT LIABILITIES represents all other current liabilities besides accounts payable, short
term debt, accrued payroll, income taxes payable and dividends payable.
For years prior to 1989 it represents all other current liabilities besides short term debt.
It includes but is not restricted to:
Product guarantees and warranties
Contingency reserves
Taxes other than income taxes
Payroll taxes
Ad Valorem taxes
Restructuring expenses
Pensions
Dividends to minority shareholders of subsidiaries
Interest Payable (field 03062)
Other Accrued Expenses (field 03069)
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