Worldscope Database Datatype Definitions Guide

ADR Frequently Asked Questions
1. WHAT ADRs ARE INCLUDED ON WORLDSCOPE AND WHAT IS THE SELECTION CRITERIA?
Issue 6
The targeted population includes all ADRs listed on the NYSE, ASE or NASDAQ and
sponsored ADRs which trade over the counter except for ADRs representing
companies from countries not targeted for coverage.
2. HOW ARE ADRs CLASSIFIED ON WORLDSCOPE?
ADRs are treated as “company” entities on Worldscope. A link to the underlying
foreign company represented by the ADR is provided if the company is included in
the database. Financial statement and other templated data on the ADR Identifier
other than U.S. GAAP data, pricing and dividends is derived from the underlying non-
U.S. company and security adjusted by a conversion rate into U.S. dollars and the
ADR factor, where applicable.
3. HOW CAN ADR COMPANY RECORDS BE IDENTIFIED?
ADRs on Worldscope can be identified by checking for the presence of data in field
11503 Indicator – ADR. In addition, ADRs have an Entity Type (field 06100) of “A”.
4. HOW ARE ADRs LINKED TO THE UNDERLYING NON-US COMPANY?
The Worldscope Identifier of the underlying non-U.S. company and security
represented by the ADR is provided in fields 06115 ADR Non-U.S. Company Identifier
and field 06116 ADR Non-U.S. Security Identifier, respectively. This link is only
provided when the non-U.S. company is included in Worldscope.
5. HOW IS ADR FINANCIAL STATEMENT AND OTHER TEMPLATED DATA DERIVED?
With the exception of U.S. GAAP data, pricing and dividends, standardized data on
the ADR identifier is derived by a transfer from the non-U.S. company or security
identifier. During the transfer, standardized data is converted into U.S. dollars and
shares outstanding and per share data are additionally adjusted by the ADR
exchange ratio. The average monthly exchange rate during the company’s fiscal year
(field 06101) is used to convert historical income statement items, cash flow items,
and earnings per share. The fiscal year end exchange rate (field 06102) is used to
convert historical balance sheet items and book value. The current exchange rate
(field 06103) at the time of the update of the current item on the underlying non-US
identifier) is used to convert all current items. The ADR exchange factor (field 05577),
which is derived from the ADR ratio, is applied to shares and per share amounts after
translating to U.S. dollars. Interim data in the current fiscal year (where year end
earnings have not yet been reported) is translated to U.S. dollars using the current
exchange rate and, when the fiscal year end data is updated, the interim data is
recalculated using the year-end average exchange rate.
6. IS PER SHARE DATA PRESENTED ON A FISCAL OR CALENDAR BASIS?
Unlike the Worldscope presentation of U.S. companies, all per share data on ADRs is
shown on a fiscal year basis rather than a calendar year basis.
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