Worldscope Database Datatype Definitions Guide

Footnotes:
A. Includes other provisions
B. Includes due to trust options
C. Includes some non-equity reserves
D. Includes short term liabilities
F. Includes some interest bearing borrowings
G. No standard text
Issue 6
Alphabetical List of Field Definitions - O
Other Long Term Liabilities – GAAP
Supplementary (Liability) Data, Annual Item; Field 06774
All Industries:
OTHER LONG TERM LIABILITIES – GAAP represents all other Long Term Liabilities of a non-U.S.
company not included in Current Liabilities, Deposits, Insurance Reserves, Long Term Debt and Deferred
Taxes adjusted to conform to U.S. Generally Accepted Accounting Principles.
This item is presented in U.S. dollars (converted at the company's fiscal year end exchange rate). It is only
available for ADRs trading on the NYSE, ASE or NASDAQ and is generally not available prior to 1994.
Other Mandatory Redeemable Instruments
Supplementary (Liability) Data, Annual & Interim Item; Field 18167
All Industries:
OTHER MANDATORY REDEEMABLE INSTRUMENTS represents mandatory redeemable securities
disclosed within liabilities. This item would be utilized to support US GAAP SFAS150 – “Accounting for
Certain Financial Instruments with Characteristics of both Liability and Equity” or similar items. This item
is included in Long Term Debt.
This item is available in the annual time series and the quarterly, semi-annual and trimester interim time series.
It is only available at the company level.
Other Non-Performing Assets
Supplementary (Asset) Data, Annual Item; Field 02286
Banks:
OTHER NON-PERFORMING ASSETS represent those assets other than loans which have been
designated by the bank as having a status of nonperformance.
Data for this field is generally not available prior to 1991.
It includes but is not restricted to:
Assets acquired in foreclosure
Repossessed personal property
Other Operating Expenses
Expense Data, Annual Item; Field 01230
Banks:
OTHER OPERATING EXPENSES represents all other operating expenses besides interest expense,
salaries and benefits expense, equipment expense and provision for loan losses.
All Industries:
OTHER OPERATING EXPENSES represents all other operating expenses besides cost of goods sold,
depreciation, depletion and amortization and selling, general and administrative expense.
Insurance Companies:
OTHER OPERATING EXPENSES represents all other operating expenses besides selling, general and
administrative expense, long term insurance reserves and total claims expense.
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