Worldscope Database Datatype Definitions Guide

Return On Equity - Per Share - Current
Profitability Ratio, Current Item; Field 08372
All Industries:
Earnings Per Share-Last 12 Months / Prorated Book Value Per Share * 100
Return On Equity - Per Share - 5 Yr Avg
Profitability Ratio, Annual Item; Field 08375
All Industries:
Arithmetic Average of the last five years of Return on Equity Per-Share
Issue 6
Alphabetical List of Field Definitions - R
Return On Equity - Total (%)
Profitability Ratio, Annual/Interim Item; Field 08301
All Industries:
(Net Income before Preferred Dividends - Preferred Dividend Requirement) / Average of Last Year's and
Current Year’s Common Equity * 100
For Insurance companies, Policyholders’ Surplus is substituted where Net Income before Preferred
Dividends is not available and Policyholders’ Equity where Common Equity is not available.
Exceptions:
Finland (95 and prior years) and Norway (93 and prior years):
All Industries:
(Net Income before Preferred Dividends - Preferred Dividend Requirement + Reserves-
Increase/Decrease) / (Average of Last Year's and Current Year’s Non-Equity Reserves +
Average of Last Year's and Current Year’s Common Equity) * 100
Sweden (88 and prior years):
All Industries:
(Net Income before Preferred Dividends - Preferred Dividend Requirement + Reserves-
Increase/Decrease * .5) / (Average of Last Year's and Current Year’s( Non-Equity Reserves *
.5) + Average of Last Year's and Current Year’s Common Equity) * 100
Sweden (89):
All Industries:
(Net Income before Preferred Dividends - Preferred Dividend Requirement + Reserves-
Increase/Decrease * .7) / (Average of (Last Year's Non Equity Reserve *.5 and Current Year’s
Non-Equity Reserves * .7)+ Average of Last Year's and Current Year’s Common Equity) * 100
Sweden (90-92):
All Industries:
(Net Income before Preferred Dividends - Preferred Dividend Requirement + Reserves-
Increase/Decrease * .7) / (Average of Last Year's and Current Year’s ( Non-Equity Reserves *
.7)+ Average of Last Year's and Current Year’s Common Equity) * 100
Sweden (93):
All Industries:
(Net Income before Preferred Dividends - Preferred Dividend Requirement + Reserves
Increase/Decrease) / (Average of (Last Year's Non Equity Reserve *.7 and Current Year’s Non-
Equity Reserves )+ Average of Last Year's and Current Year’s Common Equity) * 100
Sweden (94 and subsequent years):
All Industries:
(Net Income before Preferred Dividends - Preferred Dividend Requirement / Average of Last
Year's and Current Years Common Equity * 100
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