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Worldscope Database Datatype Definitions Guide

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Issue 6<br />

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

Data for this field is generally not available prior to 1996 for non-U.S. companies and 1991 for U.S. companies.<br />

Footnotes:<br />

A. No standard text<br />

Restructuring Expense Per Share<br />

Stock Data, Annual Item; Field 18210<br />

All Industries:<br />

RESTRUCTURING EXPENSE PER SHARE represents the after tax per share cost of the reorganization<br />

of a company.<br />

Data for this field is generally not available prior to 1996 for non-U.S. companies, 1991 for U.S. companies and<br />

is shown per 1,000 shares for Brazilian companies.<br />

Footnotes:<br />

A. No standard text<br />

Restructuring Expense Per Share - Pre-tax<br />

Stock Data, Annual Item; Field 18211<br />

All Industries:<br />

RESTRUCTURING EXPENSE PER SHARE - PRE-TAX represents the pre-tax per share cost of the<br />

reorganization of a company.<br />

Data for this field is generally not available prior to 1996 for non-U.S. companies, 1991 for U.S. companies and<br />

is shown per 1,000 shares for Brazilian companies.<br />

Retained Earnings<br />

Shareholders' Equity Data, Annual Item; Field 03495<br />

All Industries:<br />

RETAINED EARNINGS represent the accumulated after tax earnings of the company which have not<br />

been distributed as dividends to shareholders or allocated to a reserve account.<br />

Excess involuntary liquidation value over stated value of preferred stock is deducted if there is an<br />

insufficient amount in the capital surplus account.<br />

Data for this field is generally not available prior to 1989.<br />

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

Merger Reserves<br />

Reserves for associated undertakings<br />

Footnotes:<br />

A. Current year's net income<br />

Retained Earnings % Equity<br />

Profitability Ratio, Annual Item; Field 08911<br />

All Industries:<br />

Retained Earnings / Common Equity * 100<br />

This field is generally not available prior to 1989.<br />

Retained Earnings % Equity - 5 Yr Avg<br />

Profitability Ratio, Annual Item; Field 08915<br />

All Industries:<br />

Arithmetic average of the last five years Retained Earnings % Equity.<br />

© Thomson Financial 2003-2007 442 Confidential Information of Thomson Financial

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