Worldscope Database Datatype Definitions Guide

Unappropriated (Free) Reserves
Issue 6
U
Shareholders' Equity Data, Annual Item; Field 03494
All Industries:
UNAPPROPRIATED RESERVES represent free reserves that are not identified for a specific purpose by
the company.
Data for this field is generally not available prior to 1989.
Footnotes:
A. No standard text
B. No standard text
Unconsolidated/Parent Company Depreciation, Depletion & Amortization
Supplementary Data, Annual Item; Field 18169
All Industries:
UNCONSOLIDATED /PARENT COMPANY DEPRECIATION, DEPLETION & AMORTIZATION
represents the process of allocating the cost of a depreciable asset to the accounting periods covered
during its expected useful life to the unconsolidated/parent company's business. It is a non-cash charge
for use and obsolescence.
Data for this field is generally not available prior to 1995.
Footnotes:
A. No standard text
Unconsolidated/Parent Company's Earnings Per Share
Supplementary Data, Annual Item; Field 18173
All Industries:
UNCONSOLIDATED/PARENT COMPANY'S EARNINGS PER SHARE represent the unconsolidated
company's earnings per share.
Data for this field is generally not available prior to 1994.
Footnotes:
AA. Earning per share after full tax
B. Includes or excludes extraordinary charge or credit
D. No standard text
F. Period includes strike
G. Includes the effects of a change in accounting policies or tax laws
M. Calculation based on year end outstanding shares
O. No standard text
P. Based on common and common equivalent shares
Q. Based on fully diluted shares
S. No standard text
U. Based on average shares outstanding
V. No standard text
W. No standard text
X. Estimated based on standard tax basis
Z. Earnings per share estimated using net income after preferred dividends divided by the year end shares
outstanding or the latest shares available
© Thomson Financial 2003-2007 483 Confidential Information of Thomson Financial