Worldscope Database Datatype Definitions Guide

Footnotes:
A. Net income is before the effect of minority interest
C. Before capital contribution and state guarantees by government or interest on same
D. Profit before appropriations and tax
F. Profit before tax
G. Six months
H. Changed reporting practice to exclude the effect of allocations to untaxed reserves
I. No standard text
J. Includes extraordinary item
K. Eight months
L. Four months
N. Nine months
Issue 6
Alphabetical List of Field Definitions - I
Interim Pre-tax Income - Quarter 1, 2, 3, 4
Supplementary (Income) Data, Annual Item; Fields 19105, 19106, 19107, 19108 respectively
All Industries:
INTERIM PRE-TAX EARNINGS - QUARTER 1, 2, 3, 4 represent the income/loss before any federal,
state or local taxes generated during each quarter. It is total revenue minus both operating and nonoperating
expenses. Interim periods are determined on a calendar basis for U.S. corporations and a fiscal
basis for non-U.S. corporations.
Data for these fields are generally not available prior to 1992.
Footnotes:
A. Net of income taxes
B. No standard text
G. Six months
K. Eight months
L. Four months
N. Nine months
Interim Sales - Quarter 1, 2, 3, 4
Supplementary (Income) Data, Annual Item; Fields 19101, 19102, 19103, 19104 respectively
All Industries:
INTERIM SALES - QUARTER 1, 2, 3, 4 represent the amount of net sales/revenues generated during the
quarter as reported by the company. Interim periods are determined on a calendar basis for U.S.
corporations and a fiscal basis for non-U.S. corporations.
Data for these fields are generally not available prior to 1992.
It excludes:
Excise taxes
Windfall profit taxes
Value added taxes
General and service taxes
Footnotes:
A. Gross total sales or revenue
B. Net sales include value-added, excise, windfall profit or sales tax
BA. Major accounting standards switch
BB. Change from unconsolidated to consolidated reports
BC. Major reorganization
BD. Change from domestic consolidation to worldwide consolidation
BE. Major accounting standards switch and major reorganization
BF. Change from domestic consolidation and one other country to worldwide consolidation
BG. Change from domestic consolidation and one other country to worldwide consolidation
BH. Change from worldwide consolidation to domestic consolidation
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