Worldscope Database Datatype Definitions Guide

Return On Assets
Issue 6
Alphabetical List of Field Definitions - R
Profitability Ratio, Annual/Interim Item; Field 08326
Industrial Companies:
Annual Time Series:
(Net Income before Preferred Dividends + ((Interest Expense on Debt-Interest Capitalized) * (1-Tax
Rate))) / Average of Last Year's and Current Year’s Total Assets * 100
Banks:
Net Income before Preferred Dividends + ((Interest Expense on Debt-Interest Capitalized) * (1-Tax
Rate))) / Average of Last Year's (Total Assets - Customer Liabilities on Acceptances) and Current Year’s
(Total Assets - Customer Liabilities on Acceptances) * 100. Customer Liabilities on Acceptances only
subtracted when included in Total Assets
Insurance Companies:
(Net Income before Preferred Dividends + ((Interest Expense on Debt-Interest Capitalized) *(1-Tax
Rate))) + Policyholders' Surplus) / Average of Last Year's and Current Year’s Total Assets * 100
Other Financial Companies:
(Net Income before Preferred Dividends + ((Interest Expense on Debt-Interest Capitalized) * (1-Tax
Rate))) / Average of Last Year's (Total Assets - Custody Securities) and Current Year’s (Total Assets -
Custody Securities) * 100
Exceptions:
U.S. Companies:
Standard Tax Rate Used in Calculations:
86 and prior years: 46%
87 to 94: 34%
95 and subsequent years: 35%
All Industries:
Interim Time Series:
((Trailing 12 Months Net Profit + (Trailing 12 Months Interest Expense On Debt * (1-Tax Rate / 100)))) /
Average of Last Year's and Current Year’s Total Assets * 100
These calculations use restated data for last years values where available. If current year tax is > 1, no
adjustment is made; if NA, prior period rate is used..
Return On Assets - 5 Yr Avg
Profitability Ratio, Annual Item; Field 08330
All Industries:
Arithmetic average of the last five years of Return on Assets
Return On Capital Employed
See RETURN ON INVESTED CAPITAL
Return On Earning Assets
Profitability Ratio, Annual Item; Field 15567
Banks:
Net Income before Preferred Dividends / Average of Last Year’s and Current Years ( Investments-Total +
Last Year's Loans-Net) * 100
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