Data Definitions Alphabetically listed...

369 Pages·2003·0.92 MB·English

Data Definitions Alphabetically listed...
Accounts Payable
Liability Data, Annual Item; Field 03040
Industrials:
ACCOUNTS PAYABLE represents the claims of trade creditors for
unpaid goods or services which are due within the normal operating
cycle of the company.
Data for this field is generally not available prior to 1989.
It includes:
Due to factor
Bills of Exchange
Footnotes:
A. Includes other current liabilities
Accounts Payable % Sales
Profitability Ratio, Annual Item; Field 08901
Industrials:
Accounts Payable / Sales * 100
Accounts Payable % Sales - 5 Yr Avg
Profitability Ratio, Annual Item; Field 08905
Industrials:
Arithmetic average of the last five years of Accounts Payable % Sales.
Accounts Receivable Days
Liquidity Ratio, Annual Item; Field 08131
Industrials:
360 / (Net Sales or Revenues / (Current Year's Receivables-Net +
Last Year's Receivables-Net / 2))
Accounts Receivable Days - 5 Yr Avg
Liquidity Ratio, Annual Item; Field 08135
Industrials:
Arithmetic average of the last five years of Accounts Receivable Days
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Accrued Payroll
Liability Data, Annual Item; Field 03054
Industrials, Insurance Companies:
ACCRUED PAYROLL represents payroll expenses which are in-
curred within the normal operating cycle of the company but are not
paid.
Data for this field is generally not available prior to 1989.
It includes:
Commissions
Vacation Pay
Profit sharing
Incentive bonuses
Pensions
It excludes:
Payroll taxes
Accrued Taxes
Supplementary (Liability) Data, Annual Item; Field 03060
Banks:
ACCRUED TAXES represent the amount of income taxes accrued
but not yet paid to the federal, state, foreign or local government.
Accumulated Depreciation
Asset Data, Annual Item; Field 02401
Industrials, Other Financial Companies:
ACCUMULATED DEPRECIATION represents the expense related to
the fixed assets still carried on the books of the company. Sometimes
the term "reserve for depreciation" is used.
It includes:
Accumulated depreciation
Accumulated depletion
Accumulated amortization
Depreciation on leasehold improvements
Amortization of Property, Plant & Equipment leased under capital-
ized lease obligations
Excess depreciation (for Non-U.S. corporations)
It excludes:
Data Definitions Guide 201
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Flexible depreciation used for tax purposes (if shown on the bal-
ance sheet)
Footnotes:
A. Includes amortization of intangibles
B. Includes accumulated excess depreciation/write-downs
H. Excessive revaluation of fixed assets
J. Includes appropriations for net expenditures on mining assets
Accumulated Depreciation - Buildings
Asset Data, Annual Item; Field 18384
Industrials, Other Financial Companies:
ACCUMULATED DEPRECIATION - BUILDINGS represents the por-
tion of accumulated depreciation that relates to the reduction in the
useful economic life of the plant, office complex or warehouse from
the wear and tear on those buildings.
Data for this field is generally not available prior to 1992.
Footnotes:
A. No standard text
D. Includes other
ACCUMULATED DEPRECIATION - LAND
Asset Data, Annual Item; Field 18383
Industrials, Other Financial Companies:
ACCUMULATED DEPRECIATION - LAND represents the portion of
accumulated depreciation that relates to the reduction in the useful
economic life of land.
Data for this field is generally not available prior to 1992.
Footnotes:
A. No standard text
D. Includes other
Accumulated Depreciation - Machinery And Equipment
Asset Data, Annual Item; Field 18385
Industrials, Other Financial Companies:
ACCUMULATED DEPRECIATION - MACHINERY AND EQUIP-
MENT represents the portion of accumulated depreciation that relates
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to the reduction in the useful economic life of machinery and equip-
ment.
Data for this field is generally not available prior to 1992.
Footnotes:
A. No standard text
D. Includes other
Accumulated Depreciation - Other Property, Plant And Equip-
ment
Asset Data, Annual Item; Field 18387
Industrials, Other Financial Companies:
ACCUMULATED DEPRECIATION - OTHER PROPERTY, PLANT
AND EQUIPMENT represents the portion of accumulated deprecia-
tion that relates to the reduction in the useful economic life of any item
not included in land, buildings, machinery and equipment, rental/
leased equipment, and transportation equipment.
Data for this field is generally not available prior to 1992.
Footnotes:
A. No standard text
Accumulated Amortization - Property, Plant And Equipment Un-
der Capitalized Leases
Asset Data, Annual Item; Field 18389
Industrials, Other Financial Companies:
ACCUMULATED AMORTIZATION - PROPERTY, PLANT AND
EQUIPMENT UNDER CAPITALIZED LEASES represents the portion
of accumulated amortization that relates to the reduction in the useful
economic life of property, plant and equipment under capitalized leas-
es.
Data for this field is generally not available prior to 1992.
Footnotes:
A. No standard text
D. Includes other
Data Definitions Guide 203
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Accumulated Depreciation - Rental/Leased Equipment
Asset Data, Annual Item; Field 18386
Industrials, Other Financial Companies:
ACCUMULATED DEPRECIATION - RENTAL/LEASED EQUIPMENT
represents the portion of accumulated depreciation that relates to the
reduction in the useful economic life of rental/leased property.
Data for this field is generally not available prior to 1992.
Footnotes:
A. No standard text
D. Includes other
Accumulated Depreciation - Transportation Equipment
Asset Data, Annual Item; Field 18388
Industrials, Other Financial Companies:
ACCUMULATED DEPRECIATION - TRANSPORTATION EQUIP-
MENT represents the portion of accumulated depreciation that relates
to the reduction in the useful economic life of transportation equip-
ment.
Data for this field is generally not available prior to 1992.
Footnotes:
A. No standard text
D. Includes other
Accumulated Depreciation % Gross Fixed Assets
Asset Utilization Ratio, Annual Item; Field 08426
Industrials:
Accumulated Depreciation / Property, Plant & Equipment-Gross * 100
Accumulated Depreciation % Gross Fixed Assets - 5 Yr Avg
Asset Utilization Ratio, Annual Item; Field 08430
Industrials:
Arithmetic average of the last five years of Accumulated Depreciation
% Gross Fixed Assets
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Acid-Test Ratio
See QUICK RATIO
Acronym
Descriptive Data, Current Item; Field 06014
All Industries:
ACRONYM represents an abbreviated version of a company's regis-
tered name often formed by using the first letter of the words in the
name. It could also be a commonly used name for a company.
Actual Loan Losses
Supplementary (Asset) Data, Annual Item; Field 01273
Banks:
ACTUAL LOAN LOSSES represent the amount of loans that the bank
decides are uncollectable and writes off in a given year.
Footnotes:
A. Net of recoveries
B. Taken from parent company
Actual Loan Losses % Reserve For Loan Losses
Other Ratio, Annual Item; Field 15085
Banks:
Net Loan Losses / Reserve for Loan Losses * 100
Actual Loan Losses % Reserve For Loan Losses - 5 Yr Avg
Other Ratio, Annual Item; Field 15088
Banks:
Arithmetic average of the last five years of Actual Loan Losses % Re-
serve for Loan Losses
Data Definitions Guide 205
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Actual Recoveries
Supplementary (Asset) Data, Annual Item; Field 01274
Banks:
ACTUAL RECOVERIES represent the amount of the loans previously
charged off by the bank that were repaid within a given year.
Additions To Other Assets
Cash Flow Data, Annual Item; Field 04651
All Industries:
ADDITIONS TO OTHER ASSETS represent the amount used to in-
crease all other assets except fixed assets and net assets from acqui-
sitions.
It includes:
Increase in deferred charges
Increase in goodwill/cost in excess of net assets purchased
Increase in intangible assets
Increase in investments (prior to 1989)
Increase in net assets
Increase in other assets
Address
Descriptive Data, Current Items; Fields 06021, 06022, 06023, 06024,
06025, 06026
All Industries:
ADDRESS represents the location of the corporate offices of a com-
pany. The fields are defined as follows:
Field 06021:Building of the company's offices
Field 06022:Street Address
Field 06023:City
Field 06024:State, Province, County or District
Field 06025:Zip or Postal Code
Field 06026:Nation
Adjustment Factor For Capital Changes
See STOCK/SPLIT DIVIDEND RATIO
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ADR Cusip 1, 2, 3
Supplementary Data, Current Items; Fields 06110, 06111, 06112
All Industries:
ADR CUSIP 1, 2, 3 represents the cusip of the ADR security which is
represented on Worldscope. These items are provided on the World-
scope Identifier of the non-U.S. company/security represented by the
ADR.
ADR Exchange Factor
Supplementary Data, Current Item; Field 05577
All Industries:
ADR EXCHANGE FACTOR represents the multiplier used to adjust
the shares of the underlying non-U.S. company to arrive at the ADR
equivalent shares. It is the reciprocal of the ADR exchange ratio.
ADR Exchange Ratio
Supplementary Data, Current Item; Field 06096
All Industries:
ADR EXCHANGE RATIO represents the relationship between the
American Depositary Receipt and the common share represented by
the ADR. For example, an ADR ratio of 1:5 represents that 1 ADR is
equivalent to 5 outstanding shares.
This item is only available for ADRs.
ADR Non-U.S. Company Indentifier
Descriptive Data, Current Item; Field 06115
All Industries:
ADR NON-U.S. COMPANY IDENTIFIER represents the Worldscope
Identifier of the underlying company that is represented by the ADR.
Data Definitions Guide 207
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ADR Non-U.S. Security Indentifier
Descriptive Data, Current Item; Field 06116
All Industries:
ADR NON-U.S. SECURITY IDENTIFIER represents the Worldscope Iden-
tifier of the underlying security that is represented by the ADR.
After Tax Other Income/Expense
Income Data, Annual Item; Field 01504
All Industries:
AFTER TAX OTHER INCOME/EXPENSE represents miscellaneous
items reported net of tax which are included in the company's net in-
come.
Data for this field is generally not available prior to 1989.
It includes:
Tax benefit for common stock ESOP dividends.
It excludes:
Tax benefit for preferred stock ESOP dividends
Footnotes:
A. No standard text
B. Includes ESOP common stock tax benefit
C. Includes amortization of consolidation adjustments
Alpha
Stock Market Performance Ratio, Current Item; Field 09803
All Industries:
A measure of the amount of return produced by a stock's inherent fac-
tors rather than market sensitivity factors. This coefficient is based on
between 23 and 35 consecutive month end percent changes of the
company and a local market index.
This item is also available at the security level.
The following indices are used in the calculation of alpha:
Country Stock Index
Argentina MERVAL
Australia All Ordinaries
Austria Credit Aktien
Belgium BEL 20 Index
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Brazil Bovespa
Canada TSE300
Chile IGPA General
Colombia IBB Index
Denmark Copenhagen Stock Exchange
Finland HEX General
France SBF 250
Germany Faz Aktien
Greece Athens Stock Exchange
Hong Kong Hang Seng Index
India BSE Sensitive Index
Indonesia Jakarta Composite Index
Ireland ISEQ Overall
Italy Banca Commerciale Italy Index (B.C.I.)
Japan Nikkei 225
Malaysia KLSE Composite Index
Mexico IPC Index
Netherlands CBS General Index
New Zealand NZSE40 Index
Norway Oslo Stock Exchange
Philippines Philippines S.E. Composite Index
Portugal BT&A Index
Singapore Straits Times Industrial
South Africa JSE Industrials
South Korea South Korea Composite Index
Spain Madrid Stock Exchange
Sweden Affarsvarlden
Switzerland Swiss Bank Industrial
Taiwan Weighted Price Index
Thailand Bangkok Stock Exchange Index
Turkey Istanbul Composite Index
United Kingdom FT All Share
United States S&P 500
Venezuela MERINVEST
Amortization Of Deferred Charges
Expense Data, Annual Item; Field 01150
Industrials, Other Financial Companies:
AMORTIZATION OF DEFERRED CHARGES represents the cost al-
location of expenditure not yet recognized as an expense.
Data Definitions Guide 209