Worldscope Database Datatype Definitions Guide

Extraordinary Credit/Charge Per Share
Issue 6
Alphabetical List of Field Definitions - E
Stock Data, Annual Item; Field 05226
All Industries:
EXTRAORDINARY CREDIT/CHARGE PER SHARE represents the per share amount of the gain/loss
resulting from nonrecurring or unusual events.
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
C. Other charges are included
D. Includes discontinued operations.
Extraordinary Items
Cash Flow Data, Annual Item; Field 04225
All Industries:
EXTRAORDINARY ITEMS represent gains and losses resulting from nonrecurring 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.
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