Worldscope Database Datatype Definitions Guide

Issue 6
Accounting Standards
Accounting Method for Long Term Investment Greater than 50%
Accounting Standard, Annual Item; Field 07531
All Industries:
01 All subsidiaries are consolidated
02 Domestic subsidiaries consolidated, others on cost basis
06 No consolidation, cost basis (parent company only)
07 No consolidation, equity basis (parent company only)
08 Consolidation for significant subsidiaries, others are on an equity basis
09 Not disclosed
10 Consolidation for significant subsidiaries, others are on cost basis
12 Not applicable
15 Consolidated except for financial services subsidiaries which are on equity basis
17 Consolidation for significant subsidiaries others on equity or proportional
consolidation
Accounting Standards Followed
Accounting Standard, Annual Item; Field 07536
All Industries:
01 Local standards
02 International standards
03 U.S. standards (GAAP)
04 Commonwealth countries standards
05 EU standards
06 International standards and some EU guidelines
07 Specific standards set by the group
08 Local standards with EU and IASC guidelines
09 Not disclosed
10 Local standards with some EU guidelines
11 Local standards – inconsistency problems
12 International standards – inconsistency problems
13 US standards – inconsistency problems
14 Commonwealth standards – inconsistency problems
15 EEC standards – inconsistency problems
16 International standards and some EU guidelines – inconsistency problems
17 Local standards with some OECD guidelines
18 Local standards with some IASC guidelines
19 Local standards with OECD and IASC guidelines
20 US GAAP reclassified from local standards
21 Local standards with a certain reclassification for foreign companies
22 Other
23 IFRS
© Thomson Financial 2003-2007 197 Confidential Information of Thomson Financial