Worldscope Database Datatype Definitions Guide

Worldscope Database Datatype Definitions Guide Worldscope Database Datatype Definitions Guide

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Issue 6 Alphabetical List of Field Definitions - P covered by a pledge made by the company to insure a loan incurred by the employee stock option plan (ESOP) for the purchase of preferred shares. Data for this field is generally not available prior to 1990. Preferred Stock Treated as Common Supplementary (Liability) Data, Annual Item; Field 03450 All Industries: PREFERRED STOCK TREATED AS COMMON represents preferred stock and preference shares with the right to a fixed dividend, payable in priority to the dividend on common/ordinary shares, but with additional rights to participate in the remaining profits of the company together with the common/ordinary shares. It is generally available for 1990 and subsequent years. It includes but is not restricted to: Azioni di Risparmo and Azioni Priviligiate in Italy Actions a Droits Priorities (ADP) in France and Belgium Actions de Preference in France Vorzugsaktie in Germany and Austria Preferred Stock % Total Capital Leverage Ratio, Annual Item; Field 08206 All Industries: Preferred Stock / Total Capital * 100 Preferred Stock % Total Capital - 5 Yr Avg Leverage Ratio, Annual Item; Field 08210 All Industries: Arithmetic average of the last five years of Preferred Stock % Total Capital Premium Balance Receivables Asset Data, Annual Item; Field 02260 Insurance Companies: PREMIUM BALANCE RECEIVABLES represent unpaid premiums due from policyholders. Footnotes: A. Gross figure (not netted by allowances) B. Includes other receivables Premium Income – GAAP Supplementary (Income) Data, Annual Item; Field 06802 Insurance Company: PREMIUM INCOME – GAAP represents the portion of total premiums written needed to cover all expenses and benefits. 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. © Thomson Financial 2003-2007 412 Confidential Information of Thomson Financial

Premiums Earned Issue 6 Alphabetical List of Field Definitions - P Income Data, Annual Item; Field 01002 Insurance Companies: PREMIUMS EARNED represents the portion of total premiums written needed to cover all expenses and benefits. It includes but is not restricted to: Total premiums written (field 01004) Reinsurance & adjustment reserves (field 01005) Footnotes: A. Gross premiums Prepaid Expenses Asset Data, Annual Item; Field 02140 All Industries: PREPAID EXPENSES represent payments made in advance for services to be received within the normal operating cycle of the company. Data for this field is generally not available prior to 1989. It includes but is not restricted to: Prepaid insurance expenses Prepaid property taxes Prepaid rent Prepaid income taxes Prepaid supplies Prepaid employee benefits Advance Corporation Tax recoverable within 1 year (United Kingdom) Pre-tax Equity In Earnings Income Data, Annual Item; Field 01267 All Industries: PRE-TAX EQUITY IN EARNINGS represents the pre-tax portion of the earnings or losses of a subsidiary whose financial accounts are not consolidated with the controlling company's accounts. This field is available only when a company reports their equity in earnings pre-tax and the net of tax amount is not reported or cannot be calculated. Data for this field is generally not available prior to 1991. It includes but is not restricted to: Profit sharing agreements (Germany) Pre-tax Income Income Data, Annual Item; Field 01401 All Industries: PRE-TAX INCOME represents all income/loss before any federal, state or local taxes. Extraordinary items reported net of taxes are excluded. For U.S. corporations, equity in earnings of unconsolidated subsidiaries and minority interest are not included, unless the company specifically states that they are pre-tax. For non-U.S. corporations, this item is usually reported before taxes. Footnotes: A. Net of income taxes © Thomson Financial 2003-2007 413 Confidential Information of Thomson Financial

Issue 6<br />

Alphabetical List of Field <strong>Definitions</strong> - P<br />

covered by a pledge made by the company to insure a loan incurred by the employee stock option plan<br />

(ESOP) for the purchase of preferred shares.<br />

Data for this field is generally not available prior to 1990.<br />

Preferred Stock Treated as Common<br />

Supplementary (Liability) Data, Annual Item; Field 03450<br />

All Industries:<br />

PREFERRED STOCK TREATED AS COMMON represents preferred stock and preference shares with<br />

the right to a fixed dividend, payable in priority to the dividend on common/ordinary shares, but with<br />

additional rights to participate in the remaining profits of the company together with the common/ordinary<br />

shares.<br />

It is generally available for 1990 and subsequent years.<br />

It includes but is not restricted to:<br />

Azioni di Risparmo and Azioni Priviligiate in Italy<br />

Actions a Droits Priorities (ADP) in France and Belgium<br />

Actions de Preference in France<br />

Vorzugsaktie in Germany and Austria<br />

Preferred Stock % Total Capital<br />

Leverage Ratio, Annual Item; Field 08206<br />

All Industries:<br />

Preferred Stock / Total Capital * 100<br />

Preferred Stock % Total Capital - 5 Yr Avg<br />

Leverage Ratio, Annual Item; Field 08210<br />

All Industries:<br />

Arithmetic average of the last five years of Preferred Stock % Total Capital<br />

Premium Balance Receivables<br />

Asset Data, Annual Item; Field 02260<br />

Insurance Companies:<br />

PREMIUM BALANCE RECEIVABLES represent unpaid premiums due from policyholders.<br />

Footnotes:<br />

A. Gross figure (not netted by allowances)<br />

B. Includes other receivables<br />

Premium Income – GAAP<br />

Supplementary (Income) Data, Annual Item; Field 06802<br />

Insurance Company:<br />

PREMIUM INCOME – GAAP represents the portion of total premiums written needed to cover all<br />

expenses and benefits.<br />

This item is presented in U.S. dollars (converted at the company's fiscal year twelve month average exchange<br />

rate). It is only available for ADRs trading on the NYSE, ASE or NASDAQ and is generally not available prior to<br />

1994.<br />

© Thomson Financial 2003-2007 412 Confidential Information of Thomson Financial

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