Worldscope Database Datatype Definitions Guide

Operating Income Before Depreciation and Amortization
Issue 6
Alphabetical List of Field Definitions - O
Supplementary (Income) Data, Historic Item; Annual and Interim Time Series; Field 18155
All Industries:
OPERATING INCOME DEPRECIATION AND AMORTIZATION represents the operating income of a
company before depreciation and amortization expenses have been deducted.
This item is populated for the quarterly, semi-annual, trimester, cumulative quarterly, cumulative trimester and
annual time series based on the availability of underlying data. It is not available prior to 1998.
Operating Income Return On Total Capital (%)
Profitability Ratio, Annual Item; Field 08361
All Industries:
Operating Income / Average of Last Year's and Current Year’s Total Capital * 100
This calculation uses restated data for last years values where available.
Operating Income Return On Total Capital (%) - 5 Yr Avg
Profitability Ratio, Annual Item; Field 08365
All Industries:
Arithmetic average of the last five years of Operating Income/ Total Capital
Operating Income – GAAP
Supplementary (Income) Data, Annual Item; Field 06850
All Industries:
OPERATING INCOME – GAAP represents the difference between sales/revenues and total operating
expenses of a non-U.S. company 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.
Operating Income % Premiums Earned
Profitability Ratio, Annual Item; Field 15519
Insurance Companies:
Operating Income / Premiums Earned * 100
Operating Income % Premiums Earned - 5 Yr Avg
Profitability Ratio, Annual Item; Field 15522
Insurance Companies:
Arithmetic average of the last five years of Operating Income % Premiums Earned
Footnotes:
A. Three Year Average
B. Four Year Average
© Thomson Financial 2003-2007 389 Confidential Information of Thomson Financial