Worldscope Database Datatype Definitions Guide

This item is only available in the annual time series at the company level.
Pension Data – Fair Value Of Plan Assets
Issue 6
Alphabetical List of Field Definitions - P
Supplementary Data, Annual Item; Field 18807
All Industries:
PENSION DATA – FAIR VALUE OF PLAN ASSETS represents the value of the investments in the
pension plan at a particular point in time. . 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 – Gains (Losses) From Settlements
Supplementary Data, Annual Item; Field 18814
All Industries:
PENSION DATA – GAINS (LOSSES) FROM SETTLEMENTS represents an irrevocable transaction that
relieves the employer (or the plan) of primary responsibility for a defined benefit pension obligation. . 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 - Net Pension Liability/(Asset) - Balance Sheet
Supplementary (Pension) Data, Annual Item; Field 18821
All Industries:
PENSION DATA - NET PENSION LIABILITY/(ASSET) represents the net amount of pension liability or
asset included in the balance sheet. It is Pension-Projected Benefit Obligation (WS 18809) – Pension-
Fair Value of Plan Assets (WS 18807) - Pension-Unrecognized Prior Service Cost (WS 18818)+ Pension-
Unrecognized Actuarial Gain/Loss (WS 18819) – Pension-Adjustments to Funded Status for Net
Pension/Post Retirement Assets/Liabilities (WS 18820).
This item is available in the annual original and annual restated time series for detailed Non-U.S. companies, full
update.
Pension Data – Net Periodic Pension (Income)/Expense
Supplementary Data, Annual Item; Field 18810
All Industries:
PENSION DATA – NET PERIODIC PENSION (INCOME)/EXPENSE represents the amount recognized
in an employer’s financial statements as the cost of a pension plan for a period. . 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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