Worldscope Database Datatype Definitions Guide

Issue 6
Alphabetical List of Field Definitions - E
Refer to the definition of EARNINGS PER SHARE - FIRST, SECOND, THIRD AND FOURTH QUARTER for
applicable footnotes.
Earnings Per Share – Basic – Fiscal
Stock Data, Annual Item; Field 10010
All Industries:
EARNINGS PER SHARE - BASIC - FISCAL represents earnings based on average common shares for
the 12 months ended the fiscal year end of a company.
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 only available for U.S. companies and securities. For securities, the history is back to 1987.
For non-U.S. companies and securities please continue to use 05210.
Earnings Per Share – Continuing Operations – Fiscal
Stock Data, Annual Item; Field 18208
All Industries:
EARNINGS PER SHARE - CONTINUING OPERATIONS – FISCAL represents the per share amount
earned by a company before any gain/loss adjustment for discontinued operations and extraordinary
items but after preferred dividends are deducted.
Data for this field is generally not available prior to 1996 for non-U.S. companies, 1991 for U.S. companies and
is shown per 1,000 shares for Brazilian companies.
Footnotes:
A. No standard text
Earnings Per Share – First, Second, Third and Fourth Quarter
Stock Data, Annual Items; Fields 05221,05222, 05223, 05224, respectively
All Industries:
EARNINGS PER SHARE - FIRST, SECOND, THIRD AND FOURTH QUARTER represent the earnings
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, 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.
Footnotes:
A. Estimate based on net profit before minority interest divided by latest shares available
AA. Earnings per share after full tax
B. Includes or Excludes extraordinary charge or credit
C. Estimate based on pre-tax profit before minority interest adjusted for standard tax rate divided by latest
shares available
D. No standard text
F. Period includes strike
G. Includes the effects of a change in accounting policies or tax laws
O. No standard text
S. No standard text
T. Based on profits after transfer to reserves
V. No standard text
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