Worldscope Database Datatype Definitions Guide

Other Income/Expense - Net
Issue 6
Alphabetical List of Field Definitions - O
Income Data, Annual Item; Field 01262
All Industries:
OTHER INCOME/EXPENSE - NET represents other pre-tax income and expenses besides operating
income, non-operating interest income, interest expense on debt, interest capitalized, pre-tax
extraordinary charge, pre-tax extraordinary credit and increase/decrease in reserves. For years prior to
1989 it represents other pre-tax income and expenses besides operating income, interest expense on
debt, interest capitalized and increase/decrease in reserves.
It includes but is not restricted to:
Gain/Loss on disposal of assets (field 01306)
Dividend income - non-operating (field 01268)
Foreign exchange transactions (field 01352)
Monetary correction (field 01265)
Discontinued operations-pre-tax (field 01269)
Foreign currency translation gain/loss (field 01351)
Allowance for funds used during construction if not interest related (utilities only)
Gain on sale of investment (Other financial companies only) (field 01305)
It excludes:
Allowance for borrowed funds used during construction which are interest related (utilities only)
Footnotes:
A. Some operating expenses are included
B. Includes non-equity reserve charges (credits)
C. Includes extraordinary gain/loss
D. Includes government grants and government supports
F. Includes interest expense
J. Includes foreign exchange loss/gain
Other Insurance Reserves
Liability Data, Annual Item; Field 03023
Insurance Companies:
OTHER RESERVES represent all other reserves except benefit and loss reserves, unearned premiums
and policy and contract claims.
Other Intangible Assets – Accumulated Amortization
Supplementary (Asset) Data, Annual Item; Field 02515
All Industries:
OTHER INTANGIBLE ASSETS - ACCUMULATED AMORTIZATION represent the total accumulated
amortization on intangible fixed assets which are either not specified as being goodwill, development
costs, brands and patents, licenses, or software..
This item is available in the annual original and annual restated time series for detailed companies, full update.
Other Intangible Assets - Gross
Supplementary (Asset) Data, Annual Item; Field 02514
All Industries:
OTHER INTANGIBLE ASSETS - GROSS represent the gross value of intangible fixed assets which are
either not included in goodwill, development costs, brands and patents, software, or licenses.
This item is available in the annual original and annual restated time series for detailed companies, full update.
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