Worldscope Database Datatype Definitions Guide

Issue 6
Alphabetical List of Field Definitions - D
Dividends Per Share - Gross - Extra - First, Second, Third and Fourth Quarter
Stock Data, Annual Items; Fields 05171, 05172, 05173, 05174, respectively
All Industries:
DIVIDENDS PER SHARE - GROSS - EXTRA - FIRST, SECOND, THIRD AND FOURTH QUARTER
represent the extra gross dividends declared in each of the respective interim periods during the year.
Interim periods are determined on a calendar basis for U.S. corporations and on a fiscal basis for non-
U.S. corporations.
For companies with more than one type of common/ordinary share, dividends per share is shown for the
share type identified in field 06005 - Type of Share.
Data for these fields are generally not available prior to 1993.
These items are also available at the security level for 1987 and subsequent years and are shown per 1,000
shares for Brazilian companies.
Dividends Per Share - Gross - Special - First, Second, Third and Fourth Quarter
Stock Data, Annual Items; Fields 05175, 05176, 05177, 05178, respectively
All Industries:
DIVIDENDS PER SHARE - SPECIAL - EXTRA - FIRST, SECOND, THIRD AND FOURTH QUARTER
represents the special gross dividends declared in each of the respective interim periods during the year.
Interim periods are determined on a calendar basis for U.S. corporations and on a fiscal basis for non-
U.S. corporations.
For companies with more than one type of common/ordinary share, dividends per share is shown for the
share type identified in field 06005 - Type of Share.
Data for these fields are generally not available prior to 1993.
These items are also available at the security level for 1987 and subsequent years and are shown per 1,000
shares for Brazilian companies.
Dividends Per Share - Interim
Stock Data; Annual Item; Field 05116
All Industries:
DIVIDENDS PER SHARE (INTERIM) represents the regular dividends declared during a specific fiscal
interim time period. It is based on the “gross” dividend of a security, before 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 are shown for the
share type identified in field 06005 Type of Share.
This item is populated for the quarterly, semi-annual and trimester time series. It is not available prior to 1998
and is shown per 1,000 shares for Brazilian companies. It is also available at the security level for 1998 and
subsequent years.
Dividends Per Share - Interim – Extra
Stock Data; Annual Item; Field 05112
All Industries:
DIVIDENDS PER SHARE (INTERIM) – EXTRA represents any extra dividend declared during a specific
fiscal interim time period.
For companies with more than one type of common ordinary share, dividends per share are shown for the
share type identified in field 06005 Type of Share.
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