Worldscope Database Datatype Definitions Guide

Issue 6
Frequently Asked Questions
This data is provided in separate time series utilizing existing Worldscope fields.
Original data is not overwritten.
Four indicator fields facilitate the use of restated content.
11556 - Indicator- Restated data exists
11557 - Indicator – Restatement type
11558 - Indicator – Early Release
11559 - Restatement Reason Code
Per share data in the restated annual series will be provided on a fiscal basis only.
Per share fields for U.S. companies currently provided on a calendar basis in the
annual series content will not be supported in the restated content series. All original
and restated interim series per share data is on a fiscal basis.
Restated data is provided for one prior year accounting period (including interim
periods).
Price and dividend data as well as related ratios are not included in the restated
series content.
Financial ratios that cross time periods are not included in the restated series
31. WHAT ARE THE SOURCES OF WORLDSCOPE DATA?
Our primary information source is the companies themselves, which send us all
publicly available documents and financial statements (annual and interim) as soon
as they are published. The full audited annual financial accounts supply much of the
detailed information on the database. We also receive detailed filings from many
regulatory agencies, such as the Securities and Exchange Commission (USA) and
the Japanese Ministry of Finance.
Preliminary data is often available before the publication of the annual or interim
accounts by the company. This information is made available on many Worldscope
platforms. Sources of preliminary data include press releases issued by the company
itself, statutory filings with stock exchanges or other regulatory bodies, and naturally
the financial press and newswire services. Worldscope subscribes to a stock
exchange publication and, where newswires are not sufficient, a major financial
newspaper for each country on the database.
32. HOW SOON AFTER THE FISCAL YEAR END OR INTERIM PERIOD END OF A COMPANY CAN I
EXPECT TO SEE THE ANNUAL DATA ON WORLDSCOPE?
There are three considerations related to timeliness:
1. Reporting/filing requirements. There are wide variations internationally in the
length of time legally allowed between the fiscal period end of a company and
the publication of its financial statements. While preliminary data and
estimates of the company's performance for the fiscal year are generally
available and are included on Worldscope soon after the year end, companies
may take some time before making their audited annual accounts available to
the public. This also applies to interim information, which is generally less
regulated. Reporting regulations vary from country to country. In some
instances companies may have up to 9 months after the end of the financial
year to file an annual report with the statutory authorities. Most countries
© Thomson Financial 2003-2007 26 Confidential Information of Thomson Financial