Worldscope Database Datatype Definitions Guide

Underwriting Expense
Issue 6
Alphabetical List of Field Definitions - U
Supplementary (Expense) Data, Annual Item; Field 01081
Insurance Companies:
UNDERWRITING EXPENSE represents any expense associated with writing the insurance policy. It
includes policy acquisition costs and premium reimbursement. This amount is included in selling, general
and administrative expenses.
Footnotes:
A. All or part of general expenses are included
Unearned Income
Asset Data, Annual Item; Field 02274
Banks:
UNEARNED INCOME represents the earnings on loans which is not generated by interest charges.
Data for this field is generally not available prior to 1990.
It includes but is not restricted to:
Fees on Loans
Mortgage points
Unearned interest
Late charges
Unearned Premiums
Liability Data, Annual Item; Field 03010
Insurance Companies:
UNEARNED PREMIUMS represent premiums on policies written but not yet earned.
Footnotes:
A. Includes some other insurance reserves
Unearned Premiums % Total Capital
Other Ratio, Annual Item; Field 15133
Insurance Companies:
Unearned Premiums / Average of Last Year’s and Current Year’s Total Capital * 100
This calculation uses restated data for last years values where available
Unearned Premiums % Total Capital - 5 Yr Avg
Other Ratio, Annual Item; Field 15136
Insurance Companies:
Arithmetic average of the last five years Unearned Premium % Total Capital
Unfunded Pension Liabilities
Supplementary (Liability) Data; Annual Item; Field 18352
All Industries:
UNFUNDED PENSION LIABILITIES result from the failure to provide adequate funds to cover the
pension plan. The failure by the employer to fund the pension plan will result in a deferred pension credit.
Data for this field is generally not available prior to 1992.
© Thomson Financial 2003-2007 486 Confidential Information of Thomson Financial