Worldscope Database Datatype Definitions Guide

Issue 6
Alphabetical List of Field Definitions - D
Dividends Per Share - Special - Record Date - First, Second, Third and Fourth
Quarter
Stock Data, Annual Items; Fields 05970, 05971, 05972, 05973, respectively
All Industries:
DIVIDENDS PER SHARE - SPECIAL - RECORD DATE - FIRST, SECOND, THIRD AND FOURTH
QUARTER represent the date on which a stockholder must officially own the shares in order to be entitled
to the special dividend.
Data for these fields is generally not available prior to 1992. This item is also available at the security level for
1992 and subsequent years.
Dividends Per Share - Special - First, Second, Third and Fourth Quarter
Stock Data, Annual Item; Field 05155, 05156, 05157, 05158, respectively
All Industries:
DIVIDENDS PER SHARE - SPECIAL - FIRST, SECOND, THIRD AND FOURTH QUARTER represents
unusual and infrequent distributions to shareholders declared in each of the respective quarters.
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.
These items are also available at the security level for 1987 and subsequent years and are shown per 1,000
shares for Brazilian companies.
It includes but is not restricted to:
Cash equivalent of a stock or debenture distribution
Extra dividend payment if not the usual policy of the company
Unusually high cash distributions
Spin-off dividends
Liquidating dividends
Footnotes:
A. Special cash distribution
B. Cash equivalent of spin-off
C. Cash equivalent of right distribution, debentures or other
Dividends Per Share - 1 Yr Annual Growth
Growth Rate, Annual/Interim Item; Field 08611
All Industries:
Annual Time Series:
(Current Year's Dividends Per Share / Last Year's Dividends Per Share - 1) * 100
This item is also available at the security level for 1987 and subsequent years.
Interim Time Series:
(Current Year's Trailing 12 Months Dividends Per Share / Last Year's Trailing 12 Months Dividends Per
Share - 1) * 100
This item is available in the Interim time series at the company and security level for 1998 and subsequent
years.
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