Worldscope Database Datatype Definitions Guide

Pension/Post Retirement Benefits
Issue 6
Alphabetical List of Field Definitions - P
Supplementary (Liability) Data, Annual Item; Field 03261
All Industries:
PENSION/POST RETIREMENT BENEFITS represent obligations or provisions by a company for future
employee annuity payments. A pension plan is an agreement whereby the employer provides benefits to
employees upon retirement. Funds are set aside by the employer and/or the employee. The funds will be
invested in order to generate sufficient funds to meet the benefit requirements.
Data for this field is generally not available prior to 1992.
It includes but is not restricted to:
Accrued pension liabilities
Accrued post-retirement benefit cost
Pension reserves
Early retirement funds
Post retirement health and life insurance benefits
Provision for retirement bonuses
Footnotes:
A. No standard text
Pension Data – Accumulated Benefit Obligation
Supplementary Data, Annual Item; Field 18808
All Industries:
PENSION DATA – ACCUMULATED BENEFIT OBLIGATION represents an approximate measure of the
liability of a plan in the event of a termination at the date the calculation is performed. It reflects combined
plans data where multiple plans exist.
This item is usually only provided by those companies that follow IAS or US GAAP accounting.
This item is only available in the annual time series at the company level.
Pension Data – Actual Return On Plan Assets
Supplementary Data, Annual Item; Field 18816
All Industries:
PENSION DATA – ACTUAL RETURN ON PLAN ASSETS represents the difference in the fair value of
fund assets at the beginning and the end of the period adjusted for contributions made to the fund and
benefit payments made by the fund during the year. . It reflects combined plans data where multiple plans
exist.
This item is usually only provided by those companies that follow IAS or US GAAP accounting.
This item is only available in the annual time series at the company level.
Pension Data – Asset Allocation - % Bonds
Supplementary Data, Annual Item; Field 18802
All Industries:
PENSION DATA – ASSET ALLOCATION - % BONDS represents the percentage of funds that are
distributed in bonds. . It reflects combined plans data where multiple plans exist.
This item is usually only provided by those companies that follow IAS or US GAAP accounting.
This item is only available in the annual time series at the company level.
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