Worldscope Database Datatype Definitions Guide

Worldscope Database Datatype Definitions Guide Worldscope Database Datatype Definitions Guide

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Earning Assets % Total Assets Profitability Ratio, Annual Item; Field 15587 Banks: (Total Investments + Loans-Net) / (Total Assets - Customer Liabilities on Acceptances) * 100 Customer Liabilities on Acceptances only subtracted when included in Total Assets Other Financial Companies: (Total Investments + Loans-Net) / (Total Assets - Custody Securities) * 100 Earning Assets % Total Assets - 5 Yr Avg Profitability Ratio, Annual Item; Field 15590 Banks, Other Financial Companies: Arithmetic Average of the last five years Earnings Assets % Total Assets Earning Assets % Total Available Funds Leverage Ratio, Annual Item; Field 15173 Banks: (Total Investments + Loans-Net) / (Total Capital + Deposits-Total) * 100 Insurance Companies: Total Investments / Total Capital * 100 Other Financial Companies: (Total Investments + Loans-Net + Receivables-Net) / (Deposits-Total + Total Capital) * 100 Earning Assets % Total Available Funds - 5 Yr Avg Leverage Ratio, Annual Item; Field 15176 Banks, Insurance, Other Financial Companies: Arithmetic average of the last five years Earning Assets % Total Available Funds Earnings See NET INCOME Issue 6 E Earnings Before Interest and Taxes (EBIT) Supplementary (Income) Data, Annual Item; Field 18191 All Industries: EARNINGS BEFORE INTEREST AND TAXES (EBIT) represent the earnings of a company before interest expense and income taxes. It is calculated by taking the pre-tax income and adding back interest expense on debt and subtracting interest capitalized. © Thomson Financial 2003-2007 272 Confidential Information of Thomson Financial

Earnings Before Interest, Taxes and Depreciation (EBITDA) Issue 6 Alphabetical List of Field Definitions - E Supplementary (Income) Data, Annual Item; Field 18198 Banks, Industrials & Other Financial Companies: EARNINGS BEFORE INTEREST, TAXES AND DEPRECIATION (EBITDA) represent the earnings of a company before interest expense, income taxes and depreciation. It is calculated by taking the pre-tax income and adding back interest expense on debt and depreciation, depletion and amortization and subtracting interest capitalized. Earnings Per ADR – GAAP Share Data, Annual Item; Field 05204 All Industries: EARNINGS PER ADR – GAAP represents the Earnings Per American Depositary Share of a non-U.S. company adapted to conform to U.S. Generally Accepted Accounting Principles. It is calculated by dividing Net Income – GAAP (converted to U.S. dollars at the fiscal year average exchange rate) by the shares used to calculate the company's earnings per share adjusted by the ADR ratio. This item is presented in U.S. dollars (converted at the company's fiscal year average exchange rate). It is only available for ADRs trading on the NYSE, ASE or NASDAQ and is generally not available prior to 1994. Earnings Per ADR – GAAP – Last 12 Months Stock Data, Current Item; Field 05257 All Industries: EARNINGS PER ADR – GAAP – LAST 12 MONTHS represents the sum of the interim Earnings Per Share – GAAP reported in the latest twelve months by the company. If interim data is not available it is the most recent Earnings Per Share - GAAP reported by the company in the last two years. Earnings Per ADR – GAAP – 5 Yr Avg Stock Data, Annual Item; Field 05265 All Industries: EARNINGS PER ADR – GAAP – 5 YR AVG represent the average of the Earnings Per ADR – GAAP in each of the last five years. This item will not be available until 1998. Earnings Per ADR – GAAP – 1 Yr Annual Growth Growth Rate, Annual Item; Field 08595 All Industries: (Current Year's Earnings Per ADR-GAAP / Last Year's Earnings Per ADR-GAAP – 1) * 100 This item is only available for ADRs trading on the NYSE, ASE or NASDAQ and is generally not available prior to 1995. Earnings Per ADR – GAAP – 3 Yr Annual Growth Growth Rate, Annual Item; Field 08597 All Industries: ((Current Year's Earnings Per ADR-GAAP / Earnings Per ADR-GAAP four years ago, reduced to a compound annual rate) – 1) * 100 This item is only available for ADRs trading on the NYSE, ASE or NASDAQ and is generally not available prior to 1997. © Thomson Financial 2003-2007 273 Confidential Information of Thomson Financial

Earning Assets % Total Assets<br />

Profitability Ratio, Annual Item; Field 15587<br />

Banks:<br />

(Total Investments + Loans-Net) / (Total Assets - Customer Liabilities on Acceptances) * 100<br />

Customer Liabilities on Acceptances only subtracted when included in Total Assets<br />

Other Financial Companies:<br />

(Total Investments + Loans-Net) / (Total Assets - Custody Securities) * 100<br />

Earning Assets % Total Assets - 5 Yr Avg<br />

Profitability Ratio, Annual Item; Field 15590<br />

Banks, Other Financial Companies:<br />

Arithmetic Average of the last five years Earnings Assets % Total Assets<br />

Earning Assets % Total Available Funds<br />

Leverage Ratio, Annual Item; Field 15173<br />

Banks:<br />

(Total Investments + Loans-Net) / (Total Capital + Deposits-Total) * 100<br />

Insurance Companies:<br />

Total Investments / Total Capital * 100<br />

Other Financial Companies:<br />

(Total Investments + Loans-Net + Receivables-Net) / (Deposits-Total + Total Capital) * 100<br />

Earning Assets % Total Available Funds - 5 Yr Avg<br />

Leverage Ratio, Annual Item; Field 15176<br />

Banks, Insurance, Other Financial Companies:<br />

Arithmetic average of the last five years Earning Assets % Total Available Funds<br />

Earnings<br />

See NET INCOME<br />

Issue 6<br />

E<br />

Earnings Before Interest and Taxes (EBIT)<br />

Supplementary (Income) Data, Annual Item; Field 18191<br />

All Industries:<br />

EARNINGS BEFORE INTEREST AND TAXES (EBIT) represent the earnings of a company before<br />

interest expense and income taxes. It is calculated by taking the pre-tax income and adding back interest<br />

expense on debt and subtracting interest capitalized.<br />

© Thomson Financial 2003-2007 272 Confidential Information of Thomson Financial

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