Worldscope Database Datatype Definitions Guide

Issue 6
Alphabetical List of Field Definitions - E
in EPS- Fiscal-Basic (18469). If not reported, it is calculated based on average basic shares for the period
or revised shares where applicable. Revised fields are use to account for the restatement of values due
to changes that occur during the year or if, for example, reported Q1 and reported Q2 do not add to the
reported 6 months value. These fields are also used for hyper-inflationary countries such as Mexico,
where the reported interim amounts will not add to the annual figures.
This item is populated for quarterly, semi-annual and trimester time series only. It is not available prior to 2001
and is shown per 1,000 shares for Brazilian companies. It is also available at the security level.
Earnings Per Share (EPS) – Included Extra Cr/Chg After Tax – Fully Diluted
Stock Data, Annual Item; Field 18446
All Industries:
EARNINGS PER SHARE (EPS) - INCLUDED EXTRA CR/CHG AFTER TAX - FULLY DILUTED
represents the fully diluted after tax per share amount of an as reported pre-tax non-recurring gain/loss
net of taxes included in EPS- Fiscal-Fully Diluted (field 18440). If not reported, it is calculated based on
average fully diluted shares for the period.
This item is populated for quarterly, semi-annual and trimester time series only. 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.
Earnings Per Share (EPS) Included Extra Cr/Chg After Tax – Fully Diluted - Revised
Stock Data, Annual Item; Field 18454
All Industries:
EARNINGS PER SHARE (EPS) INCLUDED EXTRA CR/CHG AFTER TAX - FULLY DILUTED –
REVISED represents the fully diluted after tax per share amount of an as reported pre-tax non-recurring
gain/loss net of taxes included in EPS- Fiscal-Fully Diluted-Revised (item 18470). If not reported, it is
calculated based on average fully diluted shares for the period or revised shares where applicable.
Revised fields are use to account for the restatement of values due to changes that occur during the year
or if, for example, reported Q1 and reported Q2 do not add to the reported 6 months value. These fields
are also used for hyper-inflationary countries such as Mexico, where the reported interim amounts will not
add to the annual figures.
This item is populated for quarterly, semi-annual and trimester time series only. It is not available prior to 2001
and is shown per 1,000 shares for Brazilian companies. It is also available at the security level.
Earnings per share (EPS) – included extra pre-tax cr/chg – basic
Stock Data, Annual Item; Field 18428
All Industries:
EARNINGS PER SHARE (EPS) - INCLUDED EXTRA PRE-TAX CR/CHG – BASIC represents the pretax
per share amount of non-recurring gain/loss included in EPS- Fiscal- Basic (field 18420). If not
reported, it is calculated based on average basic shares for the period. This field is only updated if the
company has not disclosed the associated tax amount of exceptional gain/loss and as such field 18426
could not be populated.
This item is populated for quarterly, semi-annual and trimester time series only. 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.
Earnings Per Share (EPS) Included Extra Pre-tax Cr/Chg – Basic - Revised
Stock Data, Annual Item; Field 18457
All Industries:
EARNINGS PER SHARE (EPS) INCLUDED EXTRA PRE-TAX CR/CHG - BASIC – REVISED represents
the pre-tax per share amount of an as reported pre-tax non-recurring gain/loss included in EPS- Fiscal-
Basic (18469). If not reported, it is calculated based on average basic shares or revised shares where
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