Worldscope Database Datatype Definitions Guide

Issue 6
Alphabetical List of Field Definitions - E
Major casualties such as earthquakes and floods, if rare in the area
Expropriation of assets by foreign governments
Effects of a prohibition under a newly enacted law or regulation
Prior effects of an accounting change
Reorganization (Wsc field 18227)
Exceptional Items (United Kingdom)
Write-down or write-off of inventories or other write-downs that are normally a part of operations if they
exceed 25% of earnings
Special items (Japan)
It excludes:
Write-down or write-off of receivables, inventories or tangible assets if less than 25% of earnings
Effects of labor strikes
Shortages of raw materials
Changes in estimates of accumulated depreciation, accrued expenses and profit or loss on long term
construction contracts
Footnotes:
A. Net of income taxes
B. Net of extraordinary income
Extraordinary Credit - Pre-tax
Income Data, Annual Data; Field 01253
All Industries:
EXTRAORDINARY CREDIT - PRE-TAX represents any pre-tax extraordinary credit 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:
Major casualties such as earthquakes and floods, if rare in the area
Expropriation of assets by foreign governments
Effects of a prohibition under a newly enacted law or regulation
Prior effects of an accounting change
Reorganization
Exceptional Items (United Kingdom)
Write-down or write-off of inventories or other write-downs that are normally a part of operations if they
exceed 25% of earnings
Special items (Japan)
It excludes:
Effects of labor strikes
Shortages of raw materials
Changes in estimates of accumulated depreciation, accrued expenses and profit or loss on long term
construction contracts
Footnotes:
A. Net of income taxes
B. Net of extraordinary charge
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