Worldscope Database Datatype Definitions Guide

Pension Data – Prior Service Costs
Issue 6
Alphabetical List of Field Definitions - P
Supplementary Data, Annual Item; Field 18812
All Industries:
PENSION DATA – PRIOR SERVICE COSTS represents costs related to employee service in years
preceding the adoption or amendment of a pension plan, these are referred to as prior service costs.
These costs may reflect value (as under UK GAAP FRS17) or amortized over future expected service
periods of the employees (as under US GAAP SFAS87). . 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 – Projected Benefit Obligation (PBO)
Supplementary Data, Annual Item; Field 18809
All Industries:
PENSION DATA – PROJECTED BENEFIT OBLIGATION represents a measure of a pension plan’s
liability at the calculation date assuming that the plan is ongoing and will not terminate in the foreseeable
future. . 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 – Unrecognized Net Actuarial Gain/Loss
Supplementary (Pension) Data, Annual Item; Field 18819
All Industries:
PENSIONDATA - UNRECOGNIZED ACTUARIAL GAIN/LOSS represents a measure of the difference
between the actual experience and that expected based upon the actuarial assumptions that have not yet
been recognized as a component of net periodic benefit cost.
This item is available in the annual original and annual restated time series for detailed companies, full update.
Pension Data – Unrecognized Prior Service Cost
Supplementary Data, Annual Item; Field 18818
All Industries:
PENSION DATA – UNRECOGNIZED PRIOR SERVICE COST represents costs when a pension plan is
initially adopted or amended to provide increased benefits, employees are granted additional benefits for
services performed in years prior to the plan’s adoption or amendment. . 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.
Period Close Price
Stock Data; Annual Item; Field 05085
All Industries:
PERIOD CLOSE PRICE represents the closing price of a security at the end of a specific fiscal interim
time period.
This item is not available prior to 1988 and is shown per 1,000 shares for Brazilian companies.
This item is also populated for the interim time series where it is not available prior to 1998 and is shown per
1,000 shares for Brazilian companies. It is also available at the security level for 1998 and subsequent years.
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