Worldscope Database Datatype Definitions Guide

Net Income Used To Calculate Fully Diluted Earnings Per Share
Issue 6
Alphabetical List of Field Definitions - N
Supplementary (Income) Data, Annual Item; Field 01705
All Industries:
NET INCOME USED TO CALCULATE FULLY DILUTED EARNINGS PER SHARE represents the net
income the company uses to calculate its fully diluted earnings per share. It is the net income adjusted to
add back dividends on convertible preferred stock and/or the after tax amount of interest recognized for
convertible debt.
Net Income/Starting Line
Cash Flow Data, Annual Item; Field 04001
Industrials, Other Financial Companies:
NET INCOME/STARTING LINE represents the beginning figure of the sources and uses statement as
defined by the company. For U.S. corporations it is usually the net income reported by the company
before discontinued operations, extraordinary items and provision for preferred and common dividends.
Footnotes:
A. Some non-operational charges cannot be separated
B. Net income is after preferred dividends
C. Pre-tax Income
D. Operating Income
F. As reported
G. No standard text
Net Interest Income
Income Data, Annual Item; Field 01076
Banks:
NET INTEREST INCOME represents the difference between the total interest income and total interest
expense of the bank.
Net Interest Income – GAAP
Supplementary (Income) Data, Annual Item; Field 06830
Banks:
NET INTEREST INCOME – GAAP represents the difference between the total interest income and total
interest expense of a non-U.S. bank adjusted to conform to U.S. Generally Accepted Accounting
Principles.
This item is presented in U.S. dollars (converted at the company's fiscal year twelve month average exchange
rate). It is only available for ADRs trading on the NYSE, ASE or NASDAQ and is generally not available prior to
1994.
Net Interest Income % Average Deposits
Profitability Ratio, Annual Item; Field 15150
Banks:
Net Interest Income / Average of Last Year’s and Current Year’s Deposits * 100
This calculation uses restated data for last years values where available
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