Worldscope Database Datatype Definitions Guide

Worldscope Database Datatype Definitions Guide Worldscope Database Datatype Definitions Guide

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Issue 6 Alphabetical List of Field Definitions - D D. Amortization of discounts or premiums on financial instruments cannot be separated F. Taken from the income statement G. Includes deferred taxes H. Includes depreciation on leased vehicles Development Costs – Accumulated Amortization Supplementary (Asset) Data, Annual Item; Field 02506 All Industries: DEVELOPMENT COSTS – ACCUMULATED AMORTIZATION represent total accumulated amortization of development costs. This item is available in the annual original and annual restated time series for detailed companies, full update. Development Costs - Gross Supplementary (Asset) Data, Annual Item; Field 02505 All Industries: DEVELOPMENT COSTS - GROSS represent the gross value of capitalized expenditure relating to development, including the development of new products. It includes capitalized research and development expenditures. This item is available in the annual original and annual restated time series for detailed companies, full update. Development Costs - Net Supplementary (Asset) Data, Annual Item; Field 02504 All Industries: DEVELOPMENT COSTS - NET represent the net book value of expenses related to the development of new products, for example, research and development expenditure. This item is available in the annual original and annual restated time series for detailed companies, full update. Disclosure Company Identifier Descriptive Data, Current Item; Field 06034 All Industries: DISCLOSURE COMPANY IDENTIFIER represents the identifier used by Disclosure to identify companies on their database. This item provides a link between Worldscope and Disclosure databases. Discontinued Operations Income Data, Annual Item; Field 01505 All Industries: DISCONTINUED OPERATIONS represent the earnings of a division or segment of business that the company wants to discontinue or dispose of in the near future. Discontinued operations is treated as an extraordinary charge or credit when the per share amount includes disposal. Footnotes: A. Includes disposal, treated as an extraordinary item B. Company reported only one per share figure for discontinued operations and disposal, therefore treated as an extraordinary charge or credit © Thomson Financial 2003-2007 256 Confidential Information of Thomson Financial

Discontinued Operations Issue 6 Alphabetical List of Field Definitions - D Supplementary (Cash Flow) Data, Annual and U.S. Interim Item; Field 04054 All Industries: DISCONTINUED OPERATIONS represent cash flows from discontinued operations shown after tax outflows. This data is a component of Total Other Cash Flow (field 04151) in Operating Activities. 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. Discontinued Operations - Total Supplementary (Income) Data, Annual Item; Field 18200 All Industries: DISCONTINUED OPERATIONS - TOTAL represents the after tax gain or loss resulting from a company discontinuing a segment of its business. Data for this field is generally not available prior to 1996 for non-U.S. companies and 1991 for U.S. companies. It includes but is not restricted to: After tax gain/loss from disposal of discontinued operations Footnotes: A. No standard text Discontinued Operations Per Share Stock Data, Annual Item; Field 05228 All Industries: DISCONTINUED OPERATIONS PER SHARE represents the after tax per share amount of the gain or loss from the portion of a company's operations that have been discontinued. This item is shown per 1,000 shares for Brazilian companies. Data for this field is generally not available prior to 1992. It excludes: Gain/Loss on disposal Footnotes: A. No standard text Discontinued Operations - Pre-tax Supplementary (Income) Data, Annual Item; Field 01269 All Industries: DISCONTINUED OPERATIONS - PRE-TAX represents the pre-tax gain or loss from a company's operations that have been discontinued. Data for this field is generally not available prior to 1992. Footnotes: A. No standard text B. Includes disposal Discontinued Operations - Total (Per Share) Stock Data, Annual Item; Field 18205 All Industries: DISCONTINUED OPERATIONS - TOTAL (PER SHARE) represents the total after tax per share gain or loss resulting from a company discontinuing a segment of its business. © Thomson Financial 2003-2007 257 Confidential Information of Thomson Financial

Discontinued Operations<br />

Issue 6<br />

Alphabetical List of Field <strong>Definitions</strong> - D<br />

Supplementary (Cash Flow) Data, Annual and U.S. Interim Item; Field 04054<br />

All Industries:<br />

DISCONTINUED OPERATIONS represent cash flows from discontinued operations shown after tax<br />

outflows. This data is a component of Total Other Cash Flow (field 04151) in Operating Activities.<br />

This item is available in the annual original and annual restated time series for detailed companies, full update.<br />

For U.S. companies, it is also available in the interim original and interim restated time series.<br />

Discontinued Operations - Total<br />

Supplementary (Income) Data, Annual Item; Field 18200<br />

All Industries:<br />

DISCONTINUED OPERATIONS - TOTAL represents the after tax gain or loss resulting from a company<br />

discontinuing a segment of its business.<br />

Data for this field is generally not available prior to 1996 for non-U.S. companies and 1991 for U.S. companies.<br />

It includes but is not restricted to:<br />

After tax gain/loss from disposal of discontinued operations<br />

Footnotes:<br />

A. No standard text<br />

Discontinued Operations Per Share<br />

Stock Data, Annual Item; Field 05228<br />

All Industries:<br />

DISCONTINUED OPERATIONS PER SHARE represents the after tax per share amount of the gain or<br />

loss from the portion of a company's operations that have been discontinued.<br />

This item is shown per 1,000 shares for Brazilian companies.<br />

Data for this field is generally not available prior to 1992.<br />

It excludes:<br />

Gain/Loss on disposal<br />

Footnotes:<br />

A. No standard text<br />

Discontinued Operations - Pre-tax<br />

Supplementary (Income) Data, Annual Item; Field 01269<br />

All Industries:<br />

DISCONTINUED OPERATIONS - PRE-TAX represents the pre-tax gain or loss from a company's<br />

operations that have been discontinued.<br />

Data for this field is generally not available prior to 1992.<br />

Footnotes:<br />

A. No standard text<br />

B. Includes disposal<br />

Discontinued Operations - Total (Per Share)<br />

Stock Data, Annual Item; Field 18205<br />

All Industries:<br />

DISCONTINUED OPERATIONS - TOTAL (PER SHARE) represents the total after tax per share gain or<br />

loss resulting from a company discontinuing a segment of its business.<br />

© Thomson Financial 2003-2007 257 Confidential Information of Thomson Financial

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