Worldscope Database Datatype Definitions Guide

Worldscope Database Datatype Definitions Guide Worldscope Database Datatype Definitions Guide

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Issue 6 04 Bank/Savings & Loan 05 Insurance 06 Other Financial Alphabetical List of Field Definitions - G Geographic Segment Data Geographic Data, Annual Items; Fields 19600-19695 All Industries: The following information is given for up to ten geographic segments of a company. For companies that have only domestic operations data is found in Geographic Segment 1 fields. If a company has more than ten geographic segments the remaining segments are included in Geographic Segment 10 fields. Data for these fields are generally not available prior to 1990. GEOGRAPHIC SEGMENT 1-10 - DESCRIPTION - Fields 19600, 19610, 19620, 19630, 19640, 19650, 19660, 19670, 19680, 19690, respectively DESCRIPTION represents the geographic region as reported by the company. GEOGRAPHIC SEGMENT 1-10 - SALES - Fields 19601, 19611, 19621,19631, 19641, 19651, 19661, 19671, 19681, 19691, respectively SALES represents the total revenues from the geographic region updated in the respective description. Footnotes: A. Includes non-domestic operations which cannot be separated B. Includes excise taxes, windfall profit taxes and/or other income C. No standard text D. No standard text F. Includes other income G. Reflects Market Segment Breakdown H. Includes share of associate companies I. May include export sales which cannot be subtracted out J. Includes discontinued operations K. Based on premiums only GEOGRAPHIC SEGMENT 1-10 - ASSETS - Fields 19603, 19613, 19623, 19633, 19643, 19653, 19663, 19673, 19683, 19693, respectively ASSETS represents the total assets from the geographic region updated in the respective description. Footnotes: A. Includes non-domestic operations which cannot be separated B. Reflects net-operating assets C. No standard text D. No standard text F. Net assets H. Includes share of associate companies J. Includes discontinued operations L. Reflects capital employed GEOGRAPHIC SEGMENT 1-10 - OPERATING INCOME - Fields 19602, 19612, 19622, 19632, 19642, 19652, 19662, 19672, 19682, 19692, respectively OPERATING INCOME represents the operating income generated from the geographic region updated in the respective description. Footnotes: A. Includes non-domestic operations which cannot be separated B. Reflects pre-tax income C. No standard text D. No standard text H. Includes share of associate companies © Thomson Financial 2003-2007 310 Confidential Information of Thomson Financial

Issue 6 Alphabetical List of Field Definitions - G J. Includes discontinued operations K. As reported N. Net income before interest and tax GEOGRAPHIC SEGMENT 1-10 - CAPITAL EXPENDITURES - Fields 19604, 19614, 19624, 19634, 19644, 19654, 19664, 19674, 19684, 19694, respectively CAPITAL EXPENDITURES represents the capital expenditures resulting from the geographic region updated in the respective description. Footnotes: A. Includes non-domestic operations which cannot be separated C. No standard text D. No standard text H. Includes share of associate companies J. Includes discontinued operations GEOGRAPHIC SEGMENT 1-10 - DEPRECIATION - Fields 19605, 19615, 19625, 19635, 19645, 19655, 19665, 19675, 19685, 19695, respectively DEPRECIATION represents the depreciation expense resulting from the geographic segment updated in the respective description. Footnotes: A. Includes non-domestic operations that cannot be separated C. No standard text D. No standard text H. Includes share of associate companies J. Includes discontinued operations Goodwill - Accumulated Amortization Supplementary (Asset) Data; Annual Item; Field 02503 All Industries: GOODWILL – ACCUMULATED AMORTIZATION represents the accumulated amortization of the difference between the cost of an acquired entity and the aggregate value of its identifiable assets This item is available in the annual original and annual restated time series for detailed companies, full update. Goodwill - Gross Supplementary (Asset) Data; Annual Item; Field 02502 All Industries: GOODWILL - GROSS represents the gross value of the difference between the cost of an acquired entity and the aggregate value of its identifiable assets This item is available in the annual original and annual restated time series for detailed companies, full update. Goodwill – GAAP Supplementary (Asset) Data, Annual Item; Field 06693 All Industries: GOODWILL – GAAP represents the goodwill of a non-U.S. company adjusted to conform to U.S. Generally Accepted Accounting Principles. See definition for GOODWILL/COST IN EXCESS OF ASSETS PURCHASED for additional information. This item is presented in U.S. dollars (converted at the company's fiscal year end exchange rate). It is only available for ADRs trading on the NYSE, ASE or NASDAQ and is generally not available prior to 1994. © Thomson Financial 2003-2007 311 Confidential Information of Thomson Financial

Issue 6<br />

Alphabetical List of Field <strong>Definitions</strong> - G<br />

J. Includes discontinued operations<br />

K. As reported<br />

N. Net income before interest and tax<br />

GEOGRAPHIC SEGMENT 1-10 - CAPITAL EXPENDITURES - Fields 19604, 19614, 19624, 19634, 19644,<br />

19654, 19664, 19674, 19684, 19694, respectively<br />

CAPITAL EXPENDITURES represents the capital expenditures resulting from the geographic region<br />

updated in the respective description.<br />

Footnotes:<br />

A. Includes non-domestic operations which cannot be separated<br />

C. No standard text<br />

D. No standard text<br />

H. Includes share of associate companies<br />

J. Includes discontinued operations<br />

GEOGRAPHIC SEGMENT 1-10 - DEPRECIATION - Fields 19605, 19615, 19625, 19635, 19645, 19655, 19665,<br />

19675, 19685, 19695, respectively<br />

DEPRECIATION represents the depreciation expense resulting from the geographic segment updated in<br />

the respective description.<br />

Footnotes:<br />

A. Includes non-domestic operations that cannot be separated<br />

C. No standard text<br />

D. No standard text<br />

H. Includes share of associate companies<br />

J. Includes discontinued operations<br />

Goodwill - Accumulated Amortization<br />

Supplementary (Asset) Data; Annual Item; Field 02503<br />

All Industries:<br />

GOODWILL – ACCUMULATED AMORTIZATION represents the accumulated amortization of the<br />

difference between the cost of an acquired entity and the aggregate value of its identifiable assets<br />

This item is available in the annual original and annual restated time series for detailed companies, full update.<br />

Goodwill - Gross<br />

Supplementary (Asset) Data; Annual Item; Field 02502<br />

All Industries:<br />

GOODWILL - GROSS represents the gross value of the difference between the cost of an acquired entity<br />

and the aggregate value of its identifiable assets<br />

This item is available in the annual original and annual restated time series for detailed companies, full update.<br />

Goodwill – GAAP<br />

Supplementary (Asset) Data, Annual Item; Field 06693<br />

All Industries:<br />

GOODWILL – GAAP represents the goodwill of a non-U.S. company adjusted to conform to U.S.<br />

Generally Accepted Accounting Principles. See definition for GOODWILL/COST IN EXCESS OF<br />

ASSETS PURCHASED for additional information.<br />

This item is presented in U.S. dollars (converted at the company's fiscal year end exchange rate). It is only<br />

available for ADRs trading on the NYSE, ASE or NASDAQ and is generally not available prior to 1994.<br />

© Thomson Financial 2003-2007 311 Confidential Information of Thomson Financial

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