Worldscope Database Datatype Definitions Guide

Issue 6
Alphabetical List of Field Definitions - O
Other Financial Companies:
OTHER OPERATING EXPENSES represents all other operating expenses besides selling, general and
administrative expense, cost of goods sold, interest expense and depreciation, depletion & amortization.
It includes but is not restricted to:
Operating provisions (all industries except banks)( field 01302)
Taxes other than income taxes (all industries except banks) (field 01204)
Ad Valorem Taxes
Underwriting expense (Insurance only) (field 01081) (when field 1101 SG&A is blank)
Staff costs (Other financial companies only) (field 01084) (when field 01051 Cost of Goods Sold is
blank)
Equipment expenses (Other financial companies only) (field 01085)
It excludes:
Excise Taxes
Windfall Profit Taxes
Value-Added Taxes
General and Service Taxes
Other Operating Income
Income Data, Annual Item; Field 01020
Banks:
OTHER OPERATING INCOME represents all other non-interest income of the bank except interest
income, investment income, income from trading accounts, foreign exchange income, trust and fiduciary
income and commission and fees.
It includes but is not restricted to:
Gain on sale of assets
Other charges and fees
Insurance Companies:
OTHER OPERATING INCOME represents all other revenue of the company besides premiums earned,
investment income and foreign exchange income.
Other Financial Companies:
OTHER OPERATING INCOME represents all other revenue of the company besides investment income,
commission & fees, interest income and foreign exchange income.
Footnotes:
A. Includes write-offs of loan losses
B. Includes leasing transactions
C. Includes interest revenue reduced by operating expenses
D. Includes gain/loss on disposal of fixed assets
F. Includes some investment income
G. Includes some non-operating gain/loss
H. Net of operating expenses
Other Operating Income – GAAP
Supplementary (Income) Data, Annual Item; Field 06820
Insurance Companies:
OTHER OPERATING INCOME – GAAP represents other operating income of a non-U.S. insurance
company not included in premium income adjusted to conform to U.S. Generally Accepted Accounting
Principles.
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