Worldscope Database Datatype Definitions Guide
Worldscope Database Datatype Definitions Guide Worldscope Database Datatype Definitions Guide
Underwriting expenses (Insurance only) (field 01081) Insurance taxes For Other Financial Companies: Pension costs Employee benefits Payroll taxes Social Security taxes Parent company charges for administrative services Commissions Advertising expense Directors fees & remuneration Footnotes: A. No standard text B. Included in Cost of Goods Sold and/or other Operating Expense C. Includes other income D. Includes provisions for loan loss F. Foreign currency translation differences are included G. All or part of underwriting expenses are included H. Income taxes are included I. Includes some interest expense J. Includes some long term insurance reserve charges K. Includes some non-operating expense (income) L. Interest expense is included as operating expense M. Includes income tax expense N. Includes a portion of depreciation Issue 6 Alphabetical List of Field Definitions - S Selling, General And Administrative Expenses/Sales Profitability Ratio, Annual Item; Field 08336 Industrials, Other Financial Companies: (Selling, General and Administrative Expenses - Research and Development Expense) / Net Sales or Revenues * 100 Selling, General And Administrative Expenses/Sales - 5 Yr Avg Profitability Ratio, Annual Item; Field 08340 Industrials, Other Financial Companies: Arithmetic average of the last five years of Selling, General and Administrative Expense / Net Sales Separate And Variable Account Assets Asset Data, Annual Item; Field 02290 Insurance Companies: SEPARATE AND VARIABLE ACCOUNT ASSETS represent funds for which investment income and investment gains and losses accrue directly to, and investment risk is borne by, the policyholders. Separate accounts are legally segregated and are not subject to the claims which may arise out of any other business of the insurance company. Deposits and investment income of such separate accounts are included in the revenues with the corresponding liability increases included in benefits and expenses. © Thomson Financial 2003-2007 452 Confidential Information of Thomson Financial
Separate And Variable Account Liabilities Issue 6 Alphabetical List of Field Definitions - S Supplementary (Liability) Data, Annual Item; Field 03035 Insurance Companies: SEPARATE AND VARIABLE ACCOUNT LIABILITIES represent funds for which investment income and investment gains and losses accrue directly to, and investment risk is borne by, the policyholders. Separate accounts are legally segregated and are not subject to the claims that may arise out of any other business of the insurance company. Deposits and investment income of such separate accounts are included in the revenues with the corresponding liability increases included in benefits and expenses. Share Type See TYPE OF SHARE Shareholders - Common See COMMON SHAREHOLDERS Shares Outstanding See COMMON SHARES OUTSTANDING Short Term Debt & Current Portion Of Long Term Debt Liability Data, Annual Item; Field 03051 All Industries: SHORT TERM DEBT & CURRENT PORTION OF LONG TERM DEBT represents that portion of debt payable within one year including current portion of long term debt and sinking fund requirements of preferred stock or debentures. It includes but is not restricted to: Current portion of long-term debt (field 18232) Notes payable, arising from short-term borrowings Current maturities of participation and entertainment obligations Contracts payable for broadcast rights Current portion of advances and production payments Current portion of long term debt that must be paid back during the next twelve months and included in long term debt Bank Overdrafts Advances from subsidiaries/associated companies, if the term of the loan is not known it is assumed to be long term debt Current portion of preferred stock of a subsidiary Treasury tax and loan demand notes Short sales of U.S. government securities Eurodollar borrowings, if not reported separately and the amount cannot be separated For Banks: It includes but is not restricted to: Federal Funds (liability) securities sold under repurchase agreements (field 03055) For Other Financial Companies: It includes but is not restricted to: Securities sold under repurchase agreements (field 03056) For All Industries: It excludes: © Thomson Financial 2003-2007 453 Confidential Information of Thomson Financial
- Page 401 and 402: Other Sources/(Uses) - Financing Is
- Page 403 and 404: Par Value Issue 6 P Stock Data, Ann
- Page 405 and 406: Pension/Post Retirement Benefits Is
- Page 407 and 408: This item is only available in the
- Page 409 and 410: Pension Data - Prior Service Costs
- Page 411 and 412: Footnotes: D. Net of ESOP tax benef
- Page 413 and 414: Premiums Earned Issue 6 Alphabetica
- Page 415 and 416: Price Trend - Quarter To Date Stock
- Page 417 and 418: Price/Book Value Ratio - GAAP - Cur
- Page 419 and 420: Price/Book Value Ratio - Low Stock
- Page 421 and 422: Price/Earnings Ratio - Avg High-Low
- Page 423 and 424: Price/Earnings Ratio - GAAP - Low S
- Page 425 and 426: Price/Earnings Ratio - 3 Yr Avg - H
- Page 427 and 428: Issue 6 Alphabetical List of Field
- Page 429 and 430: Footnotes: A. Includes intangibles
- Page 431 and 432: It includes but is not restricted t
- Page 433 and 434: Ratio Of Total Loans To Total Capit
- Page 435 and 436: Issue 6 Alphabetical List of Field
- Page 437 and 438: Reinsurance & Adjustment Reserves I
- Page 439 and 440: Rental Income Issue 6 Alphabetical
- Page 441 and 442: Reserve For Loan Losses % Total Ass
- Page 443 and 444: Return On Assets Issue 6 Alphabetic
- Page 445 and 446: Return On Equity - Per Share - Curr
- Page 447 and 448: Risk Weighted Assets Issue 6 Alphab
- Page 449 and 450: Savings/Other Time Deposits Liabili
- Page 451: Issue 6 Alphabetical List of Field
- Page 455 and 456: Issue 6 Alphabetical List of Field
- Page 457 and 458: Issue 6 BYTE ABBREVIATION EXCHANGE
- Page 459 and 460: Issue 6 BYTE INDEX COUNTRY 23 FTSE/
- Page 461 and 462: Issue 6 Reverse Splits Stocks (Curr
- Page 463 and 464: Tangible Book Value Per Share Stock
- Page 465 and 466: Ticker Symbol - Mult Share 1, 2, 3,
- Page 467 and 468: Total Assets (U.S.$) Issue 6 Alphab
- Page 469 and 470: Total Debt % Common Equity Issue 6
- Page 471 and 472: Goodwill/Cost in excess of net asse
- Page 473 and 474: Total Liabilities Issue 6 Alphabeti
- Page 475 and 476: Total Premiums Written Issue 6 Alph
- Page 477 and 478: Trading Volume (Weekly Average $ Am
- Page 479 and 480: Trailing Twelve Months Net Sales/Re
- Page 481 and 482: Treasury Stock Issue 6 Alphabetical
- Page 483 and 484: Unappropriated (Free) Reserves Issu
- Page 485 and 486: Issue 6 Alphabetical List of Field
- Page 487 and 488: Footnotes: A. No standard text Unre
- Page 489 and 490: Weighted Cost Of Debt Issue 6 W Sup
- Page 491 and 492: Issue 6 Alphabetical List of Field
Separate And Variable Account Liabilities<br />
Issue 6<br />
Alphabetical List of Field <strong>Definitions</strong> - S<br />
Supplementary (Liability) Data, Annual Item; Field 03035<br />
Insurance Companies:<br />
SEPARATE AND VARIABLE ACCOUNT LIABILITIES represent funds for which investment income and<br />
investment gains and losses accrue directly to, and investment risk is borne by, the policyholders.<br />
Separate accounts are legally segregated and are not subject to the claims that may arise out of any<br />
other business of the insurance company. Deposits and investment income of such separate accounts<br />
are included in the revenues with the corresponding liability increases included in benefits and expenses.<br />
Share Type<br />
See TYPE OF SHARE<br />
Shareholders - Common<br />
See COMMON SHAREHOLDERS<br />
Shares Outstanding<br />
See COMMON SHARES OUTSTANDING<br />
Short Term Debt & Current Portion Of Long Term Debt<br />
Liability Data, Annual Item; Field 03051<br />
All Industries:<br />
SHORT TERM DEBT & CURRENT PORTION OF LONG TERM DEBT represents that portion of debt<br />
payable within one year including current portion of long term debt and sinking fund requirements of<br />
preferred stock or debentures.<br />
It includes but is not restricted to:<br />
Current portion of long-term debt (field 18232)<br />
Notes payable, arising from short-term borrowings<br />
Current maturities of participation and entertainment obligations<br />
Contracts payable for broadcast rights<br />
Current portion of advances and production payments<br />
Current portion of long term debt that must be paid back during the next twelve months and included in<br />
long term debt<br />
Bank Overdrafts<br />
Advances from subsidiaries/associated companies, if the term of the loan is not known it is assumed<br />
to be long term debt<br />
Current portion of preferred stock of a subsidiary<br />
Treasury tax and loan demand notes<br />
Short sales of U.S. government securities<br />
Eurodollar borrowings, if not reported separately and the amount cannot be separated<br />
For Banks:<br />
It includes but is not restricted to:<br />
Federal Funds (liability) securities sold under repurchase agreements (field 03055)<br />
For Other Financial Companies:<br />
It includes but is not restricted to:<br />
Securities sold under repurchase agreements (field 03056)<br />
For All Industries:<br />
It excludes:<br />
© Thomson Financial 2003-2007 453 Confidential Information of Thomson Financial