Worldscope Database Datatype Definitions Guide

Expense Ratio (%) - 5 Yr Avg
Profitability Ratio, Annual Item; Field 15558
Insurance Companies:
Arithmetic average of the last five years of Expense Ratios
Exports
Issue 6
Alphabetical List of Field Definitions - E
Supplementary (Income) Data, Annual Item; Field 07161
All Industries:
EXPORTS represents the revenues generated from the shipment of merchandise to another country for
sale.
Footnotes:
A. Parent Company
B. Includes Excise Taxes
C. No standard text
External Financing
Supplementary (Cash Flow) Data, Annual Item; Field 04500
All Industries:
EXTERNAL FINANCING represents company financing from outside sources. It includes the issuance
and retirement of stock and debt. This item is calculated from available data.
Footnotes:
A. May reflect changes due to acquisitions and accounting policies
Extraordinary Items & Gain/Loss Sale Of Assets
Income Data, Annual Item; Field 01601
All Industries:
EXTRAORDINARY ITEMS & GAIN/LOSS SALE OF ASSETS represent gains and losses resulting from
nonrecurring or unusual events.
There are two types:
1. Those that occur in the current accounting period
2. Those that relate to past years' transactions
For Non-U.S. corporations, this item is as reported by the company. Differences in accounting definitions would
exist between countries.
It includes but is not restricted to:
Discontinued operations when disposal of assets is not stated separately
Footnotes:
C. Other charges are included
D. Includes discontinued operations
Extraordinary Charge - Pre-tax
Expense Data, Annual Data; Field 01254
All Industries:
EXTRAORDINARY CHARGE - PRE-TAX represents any pre-tax extraordinary charge which is infrequent
or unusual included in the net income of a company. For non-U.S. companies it is as defined by the
company.
Data for this field is generally not available prior to 1989.
It includes but is not restricted to:
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