Worldscope Database Datatype Definitions Guide

Issue 6
Alphabetical List of Field Definitions - R
Interim Time Series:
Trailing 12 Months Net Profit / Average of Last Year's and Current Year’s Common Equity * 100
This calculation uses restated data for last year’s values where available.
Return On Equity - Total (%) - 5 Yr Avg
Profitability Ratio, Annual Item; Field 08305
All Industries:
Arithmetic average of the last five years of Return on Equity
Return On Invested Capital
Profitability Ratio, Annual Item; Field 08376
All Industries:
(Net Income before Preferred Dividends + ((Interest Expense on Debt - Interest Capitalized) * (1-Tax
Rate))) / Average of Last Year's and Current Year’s (Total Capital + Last Year's Short Term Debt &
Current Portion of Long Term Debt) * 100
This calculation uses restated data for last years values where available.
Exceptions:
U.S. Companies:
Standard Tax Rate Used in Calculations:
86 and prior years: 46%
87 to 94: 34%
95 and subsequent years: 35%
Return On Invested Capital - 5 Yr Avg
Profitability Ratio, Annual Item; Field 08380
All Industries:
Arithmetic average of the last five years of Return on Invested Capital
Return On Net Assets
See RETURN ON EQUITY.
Revaluation Reserve
Shareholders' Equity Data, Annual Item; Field 03492
All Industries:
REVALUATION RESERVE represents a reserve created by the revaluation of assets.
Data for this field is generally not available prior to 1989.
Revenues
See NET SALES OR REVENUES
Risk Adjusted Assets
See RISK WEIGHTED ASSETS
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