Worldscope Database Datatype Definitions Guide

Footnotes:
A. No standard text
C. Change reporting practice to excluded effect of allocations to reserves
D. Net income before effects of minority interest
Issue 6
Alphabetical List of Field Definitions - N
Net Income Before Extraordinary Items/Preferred Dividends
Income Data, Annual Item; Field 01551
All Industries:
NET INCOME BEFORE EXTRAORDINARY ITEMS/PREFERRED DIVIDENDS represents income before
extraordinary items and preferred and common dividends, but after operating and non-operating income
and expense, reserves, income taxes, minority interest and equity in earnings.
If a company reports discontinued operations it is treated as follows:
a. If the discontinued operations are purely an operating gain or loss on a business segment the
company is discontinuing, income including the discontinued operations will be shown.
b. If the discontinued operations include disposal (gain or loss on a sale), then earnings per share is
examined. If a separate per share amount is shown for discontinued operations and a separate per
share amount is shown for disposal, the discontinued operations portion is included in net income and
the disposal portion is treated as an extraordinary charge or credit. If one per share amount for
discontinued operations is reported and it includes disposal, then net income before discontinued
operations is shown and the discontinued operations is treated as an extraordinary item.
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. Taxes and other expenses cannot be separated
H. Changed reporting practice to exclude effect of allocations to untaxed reserves
J. Net income accounted for in the insurance reserve fund
K. Policyholders' Equity cannot be separated
L. Before provision for loan losses which cannot be separated from equity reserves
Net Income Used To Calculate Earnings Per Share (Formerly Net Income Available
To Common)
Supplementary (Income) Data, Annual Item; Field 01751
All Industries:
NET INCOME USED TO CALCULATE EARNINGS PER SHARE represents the net income the company
uses to calculate its earnings per share. It is before extraordinary items.
For U.S. corporations, it is one of the following:
a. Net income after preferred dividends
b. Common and common equivalent net income (includes effect of those securities considered common
equivalent)
c. Fully diluted net income (includes the effects of all convertible securities and the exercise of stock
options and warrants)
For Non-U.S. corporations, it is generally net income after preferred dividends. It is not necessarily the
numerator for the earnings per share calculation.
Footnotes:
A. No standard text
C. Changed reporting practice to exclude effect of allocations to untaxed reserves
D. Net income is before the effect of minority interest
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