Worldscope Database Datatype Definitions Guide

Market Value
See MARKET CAPITALIZATION
Material Expense
Issue 6
Alphabetical List of Field Definitions - M
Supplementary (Expense) Data, Annual Item; Field 18195
All Industries:
MATERIAL EXPENSE represents the cost directly related to the purchase of raw materials and supplies
used in the manufacture of a company's product.
Data for this field is generally not available prior to 1992.
Footnotes:
A. No standard text
Minority Interest (Income Statement)
Expense Data, Annual Item; Field 01501
All Industries:
MINORITY INTEREST represents the portion of earnings/losses of a subsidiary pertaining to common
stock not owned by the controlling company or other members of the consolidated group.
Footnotes:
A. Includes preference dividends
B. Minority Interest is pre-tax and included in pre-tax income
C. Included in other income/expense, no breakdown available
D. Includes policyholders surplus
Minority Interest (Balance Sheet)
Liability Data, Annual Item; Field 03426
All Industries:
MINORITY INTEREST represents the portion of the net worth (at par or stated value) of a subsidiary
pertaining to shares not owned by the controlling company and its consolidated subsidiaries.
If minority interest is shown on the asset side, it is updated as a negative and the total assets are
adjusted to exclude it.
It includes but is not restricted to:
Minority interest in preferred stock
Dividends in arrears on a subsidiary's preferred stock not owned by the parent company
Footnotes:
A. Included in other long term liabilities
B. Includes policyholders equity
Minority Interest
Supplementary (Cash Flow) Data, Annual and U.S. Interim Item; Field 04055
All Industries:
MINORITY INTEREST represents the non-cash adjustment to income for profits attributable to interests
in subsidiaries held outside the group. This data is a component of Total Other Cash Flow (field 04151) in
Operating Activities.
This item is available in the annual original and annual restated time series for detailed companies, full update.
For U.S. companies, it is also available in the interim original and interim restated time series.
© Thomson Financial 2003-2007 367 Confidential Information of Thomson Financial