Worldscope Database Datatype Definitions Guide

This item is also available at the security level for 1987 and subsequent years.
Dividend Yield - 5 Yr Avg - Low
Stock Performance Ratio, Annual Item; Field 09416
All Industries:
Dividends Per Share-Five Year Average / Market Price-Five Year Average Low * 100
This item is also available at the security level for 1987 and subsequent years.
Dividends
Issue 6
Alphabetical List of Field Definitions - D
Supplementary (Cash Flow) Data, Annual and U.S. Interim Item; Field 04052
All Industries:
DIVIDENDS represent dividends received from investments, including those received by the company
from equity accounted investments. 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.
Dividends (Cash)
See CASH DIVIDENDS PAID - TOTAL and/or COMMON DIVIDENDS (CASH) and/or PREFERRED
DIVIDENDS (CASH)
Dividends Payable
Liability Data, Annual Item; Field 03061
All Industries:
DIVIDENDS PAYABLE represents a dividend that has been declared but not yet paid.
Data for this field is generally not available prior to 1989.
It excludes:
Dividends to minority shareholders of subsidiaries
Dividends Per Share
Stock Data, Annual Item; Field 05101
All Industries:
DIVIDENDS PER SHARE represents the total dividends per share declared during the calendar year for
U.S. corporations and fiscal year for Non-U.S. corporations. It includes extra dividends declared during
the year.
Dividends Per Share is based on the "gross" dividend of a security, before normal withholding tax is
deducted at a country's basic rate, but excluding the special tax credit available in some countries. This
tax credit is due to the imputation system of corporate income tax under which shareholders are entitled
to credit a certain proportion of the corporate income tax on distributed profits against the income tax
imposed on the dividends received.
For companies with more than one type of common/ordinary share, dividends per share is shown for the
share type identified in field 6005 - Type of Share.
This item is also available at the security level for 1987 and subsequent years and is shown per 1,000 shares
for Brazilian companies.
Footnotes:
A. All items adjusted for stock splits or dividends
B. Calculation based on average number of shares
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