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 - R Exceptions: Finland (95 and prior years) and Norway (93 and prior years): All Industries: (Net Income before Preferred Dividends + Reserves-Increase/Decrease - Preferred Dividends (Cash) - Common Dividends (Cash)) / Average of Last Year's and Current Year’s (Common Equity + Last Year's Non-Equity Reserves) * 100 Sweden (88 and prior years): All Industries: (Net Income before Preferred Dividends + Reserves-Increase/Decrease *.5 - Preferred Dividends (Cash) - Common Dividends (Cash)) / Average of Last Year's and Current Year’s (Common Equity + (Last Year's Non-Equity Reserves * .5)) * 100 Sweden (89): All Industries: (Net Income before Preferred Dividends + Reserves-Increase/Decrease *.7 - Preferred Dividends (Cash) - Common Dividends (Cash)) / (Average of Last Year's and Current Year’s Common Equity + Average of (Last Year’s Non Equity Reserve *.5 and Current Year's Non- Equity Reserves * .7))) * 100 Sweden (90-92): All Industries: (Net Income before Preferred Dividends + Reserves-Increase/Decrease *.7 - Preferred Dividends (Cash) - Common Dividends (Cash)) / Average of Last Year's and Current Year’s (Common Equity + (Last Year's Non-Equity Reserves * .7)) * 100 Sweden (93): All Industries: (Net Income before Preferred Dividends + Reserves-Increase/Decrease - Preferred Dividends (Cash) - Common Dividends (Cash)) / Average of Last Year's and Current Year’s Common Equity + Average of (Last Year's Non-Equity Reserves * .7 and Current Year’s Non Equity Reserve))) * 100 Sweden (94 and subsequent years): All Industries: (Net Income before Preferred Dividends - Preferred Dividends (Cash) - Common Dividends (Cash)) / Average of Last Year's and Current Year’s Common Equity * 100 This calculation uses restated data for last year’s values where available. Reinvestment Rate - Total (%) - 5 Yr Avg Profitability Ratio, Annual Item; Field 08660 All Industries: Arithmetic average of the last five years of Reinvestment Rate Rental Income Supplementary (Income) Data, Annual Item; Field 01024 Other Financial Companies: RENTAL INCOME represents the income earned from the use of property and equipment by a lessee. Data for this field is generally not available prior to 1991. © Thomson Financial 2003-2007 438 Confidential Information of Thomson Financial

Rental Income Issue 6 Alphabetical List of Field Definitions - R Supplementary (Income) Data, Annual Item; Field 18276 Industrials: RENTAL INCOME represents non-operating income from rental of assets. This item is supplementary to Net Other Income/Expense (WS 01262). This item is available in the annual original and annual restated time series for detailed and limited companies, full and fast updates. Rental/Leased Property Asset Data, Annual Item; Field 18378 Industrials, Other Financial Companies: RENTAL/LEASED PROPERTY represents assets that the company owns and rents or leases to others. Data for this field is generally not available prior to 1989. It excludes: Equipment under capitalized leases Footnotes: A. No standard text C. Net of depreciation D. Includes other Rental/Operating Lease Expense Supplementary (Expense) Data, Annual Item; Field 18140 All Industries: RENTAL/OPERATING LEASE EXPENSE represents the amount of rental expense paid for operating leases during the year. Data for this field is generally not available prior to 1996 for non-U.S. companies and 1991 for U.S. companies. Footnotes: A. No standard text Research And Development Expense Supplementary (Expense) Data, Annual Item; Field 01201 All Industries: RESEARCH AND DEVELOPMENT EXPENSE represents all direct and indirect costs related to the creation and development of new processes, techniques, applications and products with commercial possibilities. These costs can be categorized as: 1. Basic research 2. Applied research 3. Development costs of new products It includes but is not restricted to: Software Expense Design and Development Expense It excludes: Customer or government sponsored research amortization For oil, gas, coal, drilling and mining companies, purchase of mineral rights Engineering Expense © Thomson Financial 2003-2007 439 Confidential Information of Thomson Financial

Issue 6<br />

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

Exceptions:<br />

Finland (95 and prior years) and Norway (93 and prior years):<br />

All Industries:<br />

(Net Income before Preferred Dividends + Reserves-Increase/Decrease - Preferred Dividends<br />

(Cash) - Common Dividends (Cash)) / Average of Last Year's and Current Year’s (Common<br />

Equity + Last Year's Non-Equity Reserves) * 100<br />

Sweden (88 and prior years):<br />

All Industries:<br />

(Net Income before Preferred Dividends + Reserves-Increase/Decrease *.5 - Preferred<br />

Dividends (Cash) - Common Dividends (Cash)) / Average of Last Year's and Current Year’s<br />

(Common Equity + (Last Year's Non-Equity Reserves * .5)) * 100<br />

Sweden (89):<br />

All Industries:<br />

(Net Income before Preferred Dividends + Reserves-Increase/Decrease *.7 - Preferred<br />

Dividends (Cash) - Common Dividends (Cash)) / (Average of Last Year's and Current Year’s<br />

Common Equity + Average of (Last Year’s Non Equity Reserve *.5 and Current Year's Non-<br />

Equity Reserves * .7))) * 100<br />

Sweden (90-92):<br />

All Industries:<br />

(Net Income before Preferred Dividends + Reserves-Increase/Decrease *.7 - Preferred<br />

Dividends (Cash) - Common Dividends (Cash)) / Average of Last Year's and Current Year’s<br />

(Common Equity + (Last Year's Non-Equity Reserves * .7)) * 100<br />

Sweden (93):<br />

All Industries:<br />

(Net Income before Preferred Dividends + Reserves-Increase/Decrease - Preferred Dividends<br />

(Cash) - Common Dividends (Cash)) / Average of Last Year's and Current Year’s Common<br />

Equity + Average of (Last Year's Non-Equity Reserves * .7 and Current Year’s Non Equity<br />

Reserve))) * 100<br />

Sweden (94 and subsequent years):<br />

All Industries:<br />

(Net Income before Preferred Dividends - Preferred Dividends (Cash) - Common Dividends<br />

(Cash)) / Average of Last Year's and Current Year’s Common Equity * 100<br />

This calculation uses restated data for last year’s values where available.<br />

Reinvestment Rate - Total (%) - 5 Yr Avg<br />

Profitability Ratio, Annual Item; Field 08660<br />

All Industries:<br />

Arithmetic average of the last five years of Reinvestment Rate<br />

Rental Income<br />

Supplementary (Income) Data, Annual Item; Field 01024<br />

Other Financial Companies:<br />

RENTAL INCOME represents the income earned from the use of property and equipment by a lessee.<br />

Data for this field is generally not available prior to 1991.<br />

© Thomson Financial 2003-2007 438 Confidential Information of Thomson Financial

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