Worldscope Database Datatype Definitions Guide

Worldscope Database Datatype Definitions Guide Worldscope Database Datatype Definitions Guide

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Issue 6 Securities loaned Footnotes: A. Notes payable included in accounts payable B. May include long term borrowings C. Includes debts due in four years or less for Germany D. Non-Operational borrowings are included F. No standard text Alphabetical List of Field Definitions - S Short Term Investments Asset Data, Annual Item; Field 02008 Industrials, Other Financial Companies: SHORT TERM INVESTMENTS represent temporary investments of excess cash in marketable securities that can be readily converted into cash. It includes but is not restricted to: Short-term obligations of the U.S. government Stocks, bonds, or other marketable securities listed as short-term investments Time certificates of deposit Time deposits Eurodollar bank time deposits U.S. government treasury bills Corporate securities - stocks, bonds Municipal securities Commercial paper Money market mutual fund shares Post office time deposits (non-U.S.) Short-term investments Temporary investments It excludes: Commercial paper issued by unconsolidated subsidiaries to parent company (this is included in receivables) Amount due from sale of debentures (this is included in receivables) Checks written by the company but not yet deposited and charged to the company's bank account Promissory notes Footnotes: A. Includes long term investments B. Includes securities due four years or less for Germany C. Cash on hand is included D. Includes cash and securities held for regulatory purposes SIC Codes Descriptive Data, Current Items; Fields 07021, 07022, 07023, 07024, 07025, 07026, 07027, 07028 All Industries: SIC CODES were developed by the U.S. government to provide a standard industry classification that covers all the economic activities of the United States. They are derived from the 1987 edition of the Standard Industrial Classification Manual compiled by the Executive Office of the President of the United States, Office of Management and Budget. These SIC codes are assigned to both U.S. and non-U.S. companies according to the type of business in which they are engaged. A company may have up to eight SIC codes assigned to it or as little as one depending on the number of business segments that make up the company's revenue. If a sales breakdown for segments is available SIC Code 1 would represent the business segment which provided the most revenue. SIC Code 8 would represent the © Thomson Financial 2003-2007 454 Confidential Information of Thomson Financial

Issue 6 Alphabetical List of Field Definitions - S segment that provided the least revenue. If a sales breakdown is not available the SIC Code is assigned according to the best judgement of Worldscope. Staff Costs Supplementary (Expense) Data, Annual Item; Field 01084 All Industries: STAFF COSTS represents wages paid to employees and officers of the company. It includes but is not restricted to: All employee benefits such as health insurance and contributions to pension plans Footnotes: A. No standard text State And Municipal Securities Asset Data, Annual Item; Field 02207 Banks: STATE AND MUNICIPAL SECURITIES represents the purchase of securities that would create a loan to a state and/or a municipal government. These bonds are usually long term. Most of these bonds are exempt from federal taxes on interest. It includes but is not restricted to: General obligation bonds Revenue bonds Industrial revenue bonds Mortgage revenue bonds Municipal bonds Municipal notes State/municipal securities available for sale (field 18089) State/Municipal Securities Available For Sale Supplementary (Asset) Data, Annual Item; Field 18089 Banks: STATE/MUNICIPAL SECURITIES AVAILABLE FOR SALE represent the amount of state/municipal securities that cannot be classified as either investment securities or trading account securities. Reporting required by U.S. FASB 115. Updated where available in 1993 and subsequent years. It includes but is not restricted to: General obligation bonds Revenue bonds Industrial revenue bonds Mortgage revenue bonds Municipal bonds Municipal notes Footnotes: A. No standard text © Thomson Financial 2003-2007 455 Confidential Information of Thomson Financial

Issue 6<br />

Alphabetical List of Field <strong>Definitions</strong> - S<br />

segment that provided the least revenue. If a sales breakdown is not available the SIC Code is assigned<br />

according to the best judgement of <strong>Worldscope</strong>.<br />

Staff Costs<br />

Supplementary (Expense) Data, Annual Item; Field 01084<br />

All Industries:<br />

STAFF COSTS represents wages paid to employees and officers of the company.<br />

It includes but is not restricted to:<br />

All employee benefits such as health insurance and contributions to pension plans<br />

Footnotes:<br />

A. No standard text<br />

State And Municipal Securities<br />

Asset Data, Annual Item; Field 02207<br />

Banks:<br />

STATE AND MUNICIPAL SECURITIES represents the purchase of securities that would create a loan to<br />

a state and/or a municipal government. These bonds are usually long term. Most of these bonds are<br />

exempt from federal taxes on interest.<br />

It includes but is not restricted to:<br />

General obligation bonds<br />

Revenue bonds<br />

Industrial revenue bonds<br />

Mortgage revenue bonds<br />

Municipal bonds<br />

Municipal notes<br />

State/municipal securities available for sale (field 18089)<br />

State/Municipal Securities Available For Sale<br />

Supplementary (Asset) Data, Annual Item; Field 18089<br />

Banks:<br />

STATE/MUNICIPAL SECURITIES AVAILABLE FOR SALE represent the amount of state/municipal<br />

securities that cannot be classified as either investment securities or trading account securities.<br />

Reporting required by U.S. FASB 115. Updated where available in 1993 and subsequent years.<br />

It includes but is not restricted to:<br />

General obligation bonds<br />

Revenue bonds<br />

Industrial revenue bonds<br />

Mortgage revenue bonds<br />

Municipal bonds<br />

Municipal notes<br />

Footnotes:<br />

A. No standard text<br />

© Thomson Financial 2003-2007 455 Confidential Information of Thomson Financial

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