Worldscope Database Datatype Definitions Guide

Worldscope Database Datatype Definitions Guide Worldscope Database Datatype Definitions Guide

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Auditor’s Opinion Accounting Standard, Annual Item; Field 07546 All Industries: Issue 6 Accounting Standards 01 Not audited 02 No audit report in abbreviated version 03 Partial audit (not all statements audited) 04 Consolidated statements appear not to be audited, but parent company statements audited 05 Qualified 06 Unqualified U.S. GAAP Information Available Accounting Standard, Annual Item, Field 18221 All Industries: 01 Limited 02 Full Statement 03 None This item is currently only available for ADRs. © Thomson Financial 2003-2007 198 Confidential Information of Thomson Financial

Accounts Payable Issue 6 Alphabetical List of Field Definitions A Liability Data, Annual Item; Field 03040 Industrials: ACCOUNTS PAYABLE represents the claims of trade creditors for unpaid goods or services that are due within the normal operating cycle of the company. Data for this field is generally not available prior to 1989. It includes but is not restricted to: Due to factor Bills of Exchange Footnotes: A. Includes 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: 365 / (Net Sales or Revenues / Average of Last Year’s and Current Year’s Receivables-Net This calculation uses restated data for last years values where available Accounts Receivable Days 5 Yr Avg Liquidity Ratio, Annual Item; Field 08135 Industrials: Arithmetic average of the last five years of Accounts Receivable Days Accrued Payroll Liability Data, Annual Item; Field 03054 Industrials, Insurance Companies: ACCRUED PAYROLL represents payroll expenses, which are incurred within the normal operating cycle of the company but are not paid. Data for this field is generally not available prior to 1989. © Thomson Financial 2003-2007 199 Confidential Information of Thomson Financial

Auditor’s Opinion<br />

Accounting Standard, Annual Item; Field 07546<br />

All Industries:<br />

Issue 6<br />

Accounting Standards<br />

01 Not audited<br />

02 No audit report in abbreviated version<br />

03 Partial audit (not all statements audited)<br />

04 Consolidated statements appear not to be audited, but parent company statements<br />

audited<br />

05 Qualified<br />

06 Unqualified<br />

U.S. GAAP Information Available<br />

Accounting Standard, Annual Item, Field 18221<br />

All Industries:<br />

01 Limited<br />

02 Full Statement<br />

03 None<br />

This item is currently only available for ADRs.<br />

© Thomson Financial 2003-2007 198 Confidential Information of Thomson Financial

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