Worldscope Database Datatype Definitions Guide
Worldscope Database Datatype Definitions Guide Worldscope Database Datatype Definitions Guide
Issue 6 Personal Loans Debt consolidation loans Education loans Collateral loans (passbook and secured stock loans) Time sharing loans Public Sector notes (Spain) Alphabetical List of Field Definitions - C Convertible Debt Liability Data, Annual Item; Field 18282 All Industries: CONVERTIBLE DEBT represents the total amount of a company's long term debt which can be converted into common or preferred stock at a set rate and at a set date. Data for this field is generally not available prior to 1991. Corporate Action See STOCK SPLIT/DIVIDEND RATIO Corporate Stock Available For Sale Supplementary (Asset) Data, Annual Item; Field 18091 Banks: CORPORATE STOCK AVAILABLE FOR SALE represents the amount of common and preferred securities that cannot be classified as marketable equity securities. Reporting required by U.S. FASB 115. Updated where available in 1993 and subsequent years. Footnotes: A. No standard text Cost Of Goods Sold Expense Data, Annual Item; Field 01051 Industrials, Other Financial Companies: For manufacturing companies, cost of goods sold represents specific or direct manufacturing cost of material and labor entering in the production of finished goods. Excise taxes and windfall profits taxes are not included. Most non-U.S. corporations do not disclose cost of goods sold. For merchandise companies, cost of goods sold represents the purchase price of items sold, as well as indirect overhead such as freight, inspecting, and warehouse costs. If a breakdown of total operating cost of non-manufacturing companies is not available then it is treated as cost of goods sold. For Utilities and Service Organizations, if there is no clear breakdown between cost of goods sold and Selling, General and Administrative Expenses, the total amount is updated to Cost of Goods Sold and noted that Selling General and Administrative Expenses are included. Service Organizations may refer to this as Cost of Services. It includes but is not restricted to: Exploration expenses for extractive companies. Dry hole costs and impairment of unproved properties, when they cannot be included in depreciation. Employee benefits and other labor expenses such as salaries, pension expense, profit-sharing expense, insurance, etc. (If a company does not buy or make goods to sell, this expense is included in selling, general and administrative expense.) (field 01084) Engineering expense, if the company engages in engineering operations Cost of department lease income Cost of franchise sales © Thomson Financial 2003-2007 240 Confidential Information of Thomson Financial
Issue 6 Alphabetical List of Field Definitions - C Cost of rent & royalty income included in revenues For non-U.S. corporations, materials expense (field 18195), changes in inventory (field 18196), capitalized costs (field 18197) and that portion of salaries and benefits expense which are direct production costs It excludes: Depreciation and amortization of intangibles charged to cost of goods sold. (If this amount is not available, then the total amount of depreciation and amortization is deducted) Directors' fees and remuneration Idle plant expense Moving expense Purchase discounts Value-added taxes General and service taxes For restaurants and fast food companies, other operating expenses like franchise, direct personnel and restaurant operating costs Excise taxes Windfall profit taxes Footnotes: A. Includes depreciation (for U.S. corporations) B. Includes excise, windfall profit or value added tax C. Includes selling, general and administrative expense D. No standard text Cost Of Goods Sold/Sales (%) Profitability Ratio, Annual Item; Field 08331 Industrials, Other Financial Companies: Cost of Goods Sold (excl Depreciation) / Net Sales or Revenues * 100 Cost Of Goods Sold/Sales (%) - 5 Yr Avg Profitability Ratio, Annual Item; Field 08335 Industrials, Other Financial Companies: Arithmetic average of the last five years of Cost of Goods Sold/Sales Creditors (Trade) See ACCOUNTS PAYABLE Cumulative Effect Of Accounting Change Supplementary (Income) Data, Annual Item; Field 18218 All Industries: CUMULATIVE EFFECT OF ACCOUNTING CHANGE represents the income statement account which shows the net of tax effect of changing from one accounting principle to another. It is the difference between the actual retained earnings using the old method at the beginning of the year and the retained earnings that would have been reported at the beginning of the year if the new method had been used in prior years. Data for this field is generally not available prior to 1996 for non-U.S. companies, 1991 for U.S. companies and is shown per 1,000 shares for Brazilian companies. Footnotes: A. No standard text © Thomson Financial 2003-2007 241 Confidential Information of Thomson Financial
- Page 189 and 190: Growth Rates 08698 Net Sales/Revenu
- Page 191 and 192: Income Statement 01001 Net Sales or
- Page 193 and 194: OTHER FINANCIALS General Informatio
- Page 195 and 196: 18263 Trailing Twelve Months Net Pr
- Page 197 and 198: Issue 6 Accounting Standards Accoun
- Page 199 and 200: Accounts Payable Issue 6 Alphabetic
- Page 201 and 202: Accumulated Depreciation - Land Iss
- Page 203 and 204: Data for this field is generally no
- Page 205 and 206: Accumulated Depreciation % Gross Fi
- Page 207 and 208: This item is only available for ADR
- Page 209 and 210: Issue 6 Alphabetical List of Field
- Page 211 and 212: Asset Disposal Issue 6 Alphabetical
- Page 213 and 214: Issue 6 Canada S&P/TSX Composite In
- Page 215 and 216: Book Value Per ADR - GAAP - Current
- Page 217 and 218: Book Value Per Share - 3 Yr Annual
- Page 219 and 220: Capital Adequacy Ratio - Tier 1 Iss
- Page 221 and 222: Capital Surplus Issue 6 Alphabetica
- Page 223 and 224: Cash & Equivalents - Generic Issue
- Page 225 and 226: Cash Dividends % Cash Flow Leverage
- Page 227 and 228: Issue 6 Alphabetical List of Field
- Page 229 and 230: Issue 6 Alphabetical List of Field
- Page 231 and 232: Common/Ordinary Shareholders Issue
- Page 233 and 234: Common Equity - GAAP Issue 6 Alphab
- Page 235 and 236: Issue 6 Alphabetical List of Field
- Page 237 and 238: Common Stocks Issue 6 Alphabetical
- Page 239: Computer Software - Accumulated Amo
- Page 243 and 244: Current Assets - Total Issue 6 Alph
- Page 245 and 246: Current Portion Of Long Term Debt I
- Page 247 and 248: Date Added To Product Issue 6 D Sup
- Page 249 and 250: Decrease in marketable securities (
- Page 251 and 252: Issue 6 Alphabetical List of Field
- Page 253 and 254: Negotiable Orders of Withdrawal (NO
- Page 255 and 256: Issue 6 Alphabetical List of Field
- Page 257 and 258: Discontinued Operations Issue 6 Alp
- Page 259 and 260: Dividend Payout (% Earnings) - Tota
- Page 261 and 262: Dividend Yield - 3 Yr Avg -Close Is
- Page 263 and 264: Issue 6 Alphabetical List of Field
- Page 265 and 266: Issue 6 Alphabetical List of Field
- Page 267 and 268: Issue 6 Alphabetical List of Field
- Page 269 and 270: Issue 6 Alphabetical List of Field
- Page 271 and 272: Dividends Provided For Or Paid - Co
- Page 273 and 274: Earnings Before Interest, Taxes and
- Page 275 and 276: Issue 6 Alphabetical List of Field
- Page 277 and 278: W No standard text Earnings Per Sha
- Page 279 and 280: Issue 6 Alphabetical List of Field
- Page 281 and 282: Issue 6 Alphabetical List of Field
- Page 283 and 284: Issue 6 Alphabetical List of Field
- Page 285 and 286: Earnings Yield - GAAP - Low Stock P
- Page 287 and 288: Earnings Yield - 3 Yr Avg - High Is
- Page 289 and 290: Employees - 1 Yr Annual Growth Grow
Issue 6<br />
Personal Loans<br />
Debt consolidation loans<br />
Education loans<br />
Collateral loans (passbook and secured stock loans)<br />
Time sharing loans<br />
Public Sector notes (Spain)<br />
Alphabetical List of Field <strong>Definitions</strong> - C<br />
Convertible Debt<br />
Liability Data, Annual Item; Field 18282<br />
All Industries:<br />
CONVERTIBLE DEBT represents the total amount of a company's long term debt which can be<br />
converted into common or preferred stock at a set rate and at a set date.<br />
Data for this field is generally not available prior to 1991.<br />
Corporate Action<br />
See STOCK SPLIT/DIVIDEND RATIO<br />
Corporate Stock Available For Sale<br />
Supplementary (Asset) Data, Annual Item; Field 18091<br />
Banks:<br />
CORPORATE STOCK AVAILABLE FOR SALE represents the amount of common and preferred<br />
securities that cannot be classified as marketable equity securities.<br />
Reporting required by U.S. FASB 115. Updated where available in 1993 and subsequent years.<br />
Footnotes:<br />
A. No standard text<br />
Cost Of Goods Sold<br />
Expense Data, Annual Item; Field 01051<br />
Industrials, Other Financial Companies:<br />
For manufacturing companies, cost of goods sold represents specific or direct manufacturing cost of<br />
material and labor entering in the production of finished goods. Excise taxes and windfall profits taxes are<br />
not included. Most non-U.S. corporations do not disclose cost of goods sold.<br />
For merchandise companies, cost of goods sold represents the purchase price of items sold, as well as<br />
indirect overhead such as freight, inspecting, and warehouse costs. If a breakdown of total operating cost<br />
of non-manufacturing companies is not available then it is treated as cost of goods sold.<br />
For Utilities and Service Organizations, if there is no clear breakdown between cost of goods sold and<br />
Selling, General and Administrative Expenses, the total amount is updated to Cost of Goods Sold and<br />
noted that Selling General and Administrative Expenses are included. Service Organizations may refer to<br />
this as Cost of Services.<br />
It includes but is not restricted to:<br />
Exploration expenses for extractive companies.<br />
Dry hole costs and impairment of unproved properties, when they cannot be included in depreciation.<br />
Employee benefits and other labor expenses such as salaries, pension expense, profit-sharing<br />
expense, insurance, etc. (If a company does not buy or make goods to sell, this expense is included in<br />
selling, general and administrative expense.) (field 01084)<br />
Engineering expense, if the company engages in engineering operations<br />
Cost of department lease income<br />
Cost of franchise sales<br />
© Thomson Financial 2003-2007 240 Confidential Information of Thomson Financial