Worldscope Database Datatype Definitions Guide

Issue 6
Alphabetical List of Field Definitions - E
Y. Based on combined multiple shares
Z. Earnings per share estimated using net income after preferred dividends divided by year end shares or
latest shares available
Earnings Per Share After Extraordinary Items
Stock Data, Annual Item; Field 05230
All Industries:
EARNINGS PER SHARE AFTER EXTRAORDINARY ITEMS represent earnings per share including
extraordinary charges and credits. See definition for Earnings Per Share (field 05201) in the Worldscope
Data Definition Guide for additional information.
Data for this field is available for 1992 and subsequent years and is per 1,000 shares for Brazilian companies.
Earnings Per Share - As Reported
Stock Data, Annual Item; Field 18193
All Industries:
EARNINGS PER SHARE - AS REPORTED represents the per share earnings amount reported by the
company at the end of the fiscal period prior to any adjustments or recalculations.
This item is shown per 1,000 shares for Brazilian companies.
Data for this field is generally not available prior to 1992.
Footnotes:
A. No standard text
Earnings Per Share – Basic – Year
Stock Data, Annual Item; Field 05210
All Industries:
EARNINGS PER SHARE - BASIC - YEAR represents earnings based on average common shares for the
12 months ended the last calendar quarter for U.S. corporations and the fiscal year for non-U.S.
corporations.
For companies with more than one type of common/ordinary share, earnings per share is based on
combined shares adjusted to reflect the par value of the share type identified in field 06005 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.
Refer to the definition of EARNINGS PER SHARE for additional information and applicable footnotes.
Earnings Per Share – Basic – First, Second, Third, and Fourth Quarter
Stock Data, Annual Items; Fields 05211, 05212, 05213, 05214, respectively
All Industries:
EARNINGS PER SHARE - BASIC - FIRST, SECOND, THIRD, AND FOURTH QUARTER represent
earnings per share based on average shares reported by the company in each of the respective interim
periods.
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, basic earnings per share is based on
combined shares adjusted to reflect the par value of the share type identified in field 06005 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.
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