Worldscope Database Datatype Definitions Guide

Footnotes:
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Unrealized Foreign Exchange Gain/Loss
Issue 6
Alphabetical List of Field Definitions - U
Liability Data, Annual Item; Field 03497
All Industries:
UNREALIZED FOREIGN EXCHANGE GAIN/LOSS represents the gains and losses from the translation
of foreign currency. These amounts are not recognized as part of the current income but will be realized
when the foreign entity is sold or liquidated. It is shown as part of shareholders' equity and is based on
the current rate of exchange.
Unrealized Gain/Loss from Fair Value Adjustment of Financial Assets
Supplementary (Cash Flow) Data, Annual and U.S. interim Item; Field 04058
All Industries:
UNREALIZED GAIN/LOSS FROM FAIR VALUE ADJUSTMENT OF FINANCIAL ASSETS represent the
non cash adjustment for unrealized gains or losses from changes in the fair value of financial assets
recognized in the income statement. This data is a component of Total Other Cash Flow (field 04151).
This item is available in the annual original and annual restated time series for detailed companies, full update..
For U.S. companies it is also available in the interim original and interim restated time series.
Unrealized Gain/Loss On Marketable Securities
Shareholders' Equity Data, Annual Item; Field 03498
All Industries:
UNREALIZED GAIN/LOSS ON MARKETABLE SECURITIES represents the investment gain or loss from
securities held by the company.
It is included in common equity for industrials, banks and other financials. It is excluded from common
equity and included in Other Liabilities for insurance companies.
Data for this field is generally not available prior to 1989.
Unspecified Deposits
Liability Data, Annual Item; Field 03018
Banks:
UNSPECIFIED DEPOSITS represent deposits not classified by the bank as being a demand, savings,
time or foreign deposit.
It includes but is not restricted to:
Public sector deposits (Spain)
Promissory notes and bills (Spain)
Other deposit accounts
Unspecified / Other Loans
Asset Data, Annual Item; Field 02263
Banks:
UNSPECIFIED/ OTHER LOANS represent loans included in total loans but not specified by the company
as belonging to one of the following loan classifications.
1 Lease Financing
2 Consumer and Instalment Loans
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