Worldscope Database Datatype Definitions Guide

Issue 6
Alphabetical List of Field Definitions - P
Pension Data - Other Adjustments to Funded Status for Net Pension/Post
Retirement Assets/Liabilities
Supplementary (Pension) Data, Annual Item; Field 18820
All Industries:
PENSIONDATA - OTHER ADJUSTMENTS TO FUNDED STATUS FOR NET PENSION/POST
RETIREMENT ASSETS/LIABILITIES represent any miscellaneous items used in the adjustment to the
funded status for net pensions assets/liabilities recognized in the Balance Sheet.
This item is available in the annual original and annual restated time series for detailed companies, full update.
Pension Data – Other Net Periodic Pension (Income)/Expense
Supplementary Data, Annual Item; Field 18815
All Industries:
PENSION DATA – OTHER NET PERIODIC PENSION (INCOME)/EXPENSE represents a component of
Net Periodic Pension Income/Expense. . 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 – Pension Discount Rate
Supplementary Data, Annual Item; Field 18806
All Industries:
PENSION DATA – PENSION DISCOUNT RATE represents the annual rate at which the projected future
liabilities are discounted back to the present date. . 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 – Pension Interest Cost
Supplementary Data, Annual Item; Field 18813
All Industries:
PENSION DATA – PENSION INTEREST COST represents annual interest costs which reflect the
financing costs in a pension plan. Interest expense accrues each year on the projected benefit obligation
based on a selected interest rate. . 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 – Pension Service Costs
Supplementary Data, Annual Item; Field 18811
All Industries:
PENSION DATA – PENSION SERVICE COSTS represents the expense caused by the increase in
pension benefits payable (the projected benefit obligation) to employees due to services rendered during
the current year. (Present value of new benefits earned by employees during the year). For example,
when an employee is covered by a defined-benefit pension plan the annual Service Cost is the increase
in the present value of the future pension obligations due to an added year of service and salary. . 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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