Worldscope Database Datatype Definitions Guide

International Operating Income
Issue 6
Alphabetical List of Field Definitions - I
Geographic Data, Annual Item; Field 07126
All Industries:
INTERNATIONAL OPERATING INCOME represents operating income generated from operations in
foreign countries before adjustments and eliminations.
Footnotes:
A. Pre-tax Income
AA. No standard text
B. Net Income
C. Before Extraordinary Items
D. Parent company figures
F. Excludes research products
G. After adjustments and eliminations of inter-company sales
H. Transfers between geographic areas are immaterial and not separately stated
I. After tax operating income
J. Excludes a geographic area
K. Prior data not comparable due to an accounting change
L. Before extraordinary items and excludes a geographic area
M. Tobacco operations only
N. Net income before interest and taxes
O. Includes income of associate companies
P. Excludes European Countries
Q. Segment reporting for international operations which appear substantial are not provided
S. Excludes EEC Countries
V. Before inter-company eliminations
Z. Appears to be a domestic company or has very little foreign operations
International Sales
Geographic Data, Annual Item; Field 07101
All Industries:
INTERNATIONAL SALES represent sales generated from operations in foreign countries.
It excludes:
Export sales
Excise taxes
Windfall profit taxes
Value Added taxes (VAT)
General and Services taxes (GST)
Footnotes:
A. After adjustments and eliminations of inter-company transfers
AA. No standard text
B. Includes export sales which cannot be subtracted out
C. Excludes European Countries
D. Parent company figures
F. Excludes Research Products
G. Includes shares of sales of associated companies
H. Transfers between geographic areas are immaterial & not separately stated
I. Includes interest and other income
J. Excludes a geographic area
K. Includes excise taxes
L. Includes inter-company eliminations
M. Tobacco operations only
N. Foreign operations not consolidated
Q. Segment reporting for international operations which appear substantial are not provided
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