Worldscope Database Datatype Definitions Guide
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Worldscope Database Datatype Definitions Guide

Worldscope Database Datatype Definitions Guide Worldscope Database Datatype Definitions Guide

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Issue 6 Frequently Asked Questions 8(a). Does Worldscope have full Western European coverage? Yes. Worldscope has targeted full Western European Coverage since 1999. For this purpose, Western Europe is defined as the 15 countries in the European Union prior to the expansion in membership on 1 May 2004, together with Norway and Switzerland. There is also coverage of many other European countries and companies. 8(b). Does Worldscope have full US coverage? Yes, Worldscope targets complete coverage of US companies filing with the Securities Exchange Commission (SEC), with the exception of closed end investment companies. 9. WHAT CURRENCY IS USED TO UPDATE WORLDSCOPE DATA? Worldscope data is without exception expressed in the local currency of the country of domicile, as shown in Field 06026, Nation or Field 06027, Nation Code. Where the financial statements are reported in another currency, Worldscope converts them to local currency using the exchange rate(s) given in the statements, or where this is not available, using the relevant Worldscope exchange rate(s). WS field 18215 – Exchange rate used for the income statement/cash flow and WS field 18214 – Exchange rate used to translate the balance sheet are available. Security prices are also converted to local currency if expressed in another currency. To facilitate cross-country screening Worldscope supplies the following additional key financial variables in U.S. dollars: Field 07210 Market Capitalization (U.S.$) Field 07211 Market Capitalization (U.S.$) - Current Field 07220 Common Equity (U.S.$) Field 07221 Common Equity (U.S.$) - Current Field 07230 Total Assets (U.S.$) Field 07240 Net Sales or Revenues (U.S.$) Field 07250 Net Income (U.S.$) Worldscope provides month-end exchange rates for all countries represented on the database. These are provided on a derived country identifier and can be used to translate data into other currencies. 10. IF A COUNTRY HAS A CURRENCY REVALUATION/REDENOMINATION, WHAT DOES WORLDSCOPE DO? Worldscope adjusts all historical fundamental and per share data for the revaluation/redenomination. In addition, Worldscope exchange rates are adjusted to reflect the revaluation/redenomination. 11. CAN I DETERMINE HOW EARNINGS PER SHARE IS CALCULATED? Worldscope shows the value of earnings per share as reported by the company, in Field 18193 Earnings Per Share - As Reported, generally available from 1992 © Thomson Financial 2003-2007 20 Confidential Information of Thomson Financial

Issue 6 Frequently Asked Questions onwards. With one exception, this value will also appear in Field 05201 Earnings Per Share and 05202 Earnings per share-Fiscal, provided it is not out of line with Worldscope accounting policies as described in the data definition for this field. The exception would be U.S. companies or securities with off-ending fiscal years where Field 05201 Earnings Per Share contains the earnings for the calendar rather than the fiscal year. The fiscal year earnings is contained in Field 05202 Earnings Per Share - Fiscal Year End. As different companies and countries have varying definitions of earnings per share, footnotes are added to Field 05201 to provide explanatory detail. For example, Footnote U reads "Based on average shares outstanding", and Footnote Z reads "Earnings per share estimated using net income after preferred dividends divided by the year end shares outstanding or latest shares available" (this note is added where Worldscope analysts calculate earnings per share based on that country's generic definition or when no earnings per share is reported by the company). In addition to the generic EPS field (05201), basic and fully diluted EPS are also available. 12. CAN I SEE THE IMPACT OF EXTRAORDINARY ITEMS ON EARNINGS PER SHARE? Worldscope excludes extraordinary items reported after tax from earnings per share but includes exceptional items reported pre-tax. The per share amounts of the extraordinary credits and/or charges included in or excluded from earnings per share are also available. 13. HOW DOES WORLDSCOPE TREAT DIFFERENT FISCAL YEAR ENDS? While a majority of companies have a fiscal year which coincides with the calendar year, many end their fiscal year on a date other than 31 December. Normally, the year to which Worldscope assigns financial data is the year in which the company's fiscal year ended, so fiscal years ending 28 February 2005, 20 November 2005 and 31 December 2005 are all treated as 2005 on Worldscope. However, special rules apply when this occurs within a short period after the calendar year end. For non-U.S. companies, the fiscal year is determined by a cutoff date of 15 January. Data for a fiscal year ending on or before 15 January is classified as the previous year's result. For example, company data for a fiscal year ending 15 January 2005 is classified as 2004 data. Company data for a fiscal year ending 16 January 2005 is classified as 2005 data. For U.S. companies, the fiscal year cutoff date is 10 February. Data for a fiscal year ending on or before 10 February is classified as the previous year's result. In addition, users should note that the per share data for all U.S. companies is adjusted where necessary, to reflect a calendar year reporting basis. 14. HOW ARE FISCAL YEAR END CHANGES TREATED ON WORLDSCOPE? Where a company changes year-end date and publishes financial statements for more or less than the standard twelve months, Worldscope adjusts any income statement data to reflect twelve months of operations, in order to make the information more comparable to prior and subsequent years. This adjustment is indicated in a footnote (generally N) to Field 01001 Net Sales or Revenues, which reads: "year end changed from [month of old fiscal year end] in [year]. Income statement and related items adjusted to reflect 12 mos. of operations through [new fiscal year end]". Prior to 1988, such adjustments were not made and the changes in the length of the fiscal year for non-U.S. companies are noted with a footnote to Field 01001 Net Sales or Revenues. © Thomson Financial 2003-2007 21 Confidential Information of Thomson Financial

Issue 6<br />

Frequently Asked Questions<br />

8(a). Does <strong>Worldscope</strong> have full Western European coverage?<br />

Yes. <strong>Worldscope</strong> has targeted full Western European Coverage since 1999. For this<br />

purpose, Western Europe is defined as the 15 countries in the European Union prior<br />

to the expansion in membership on 1 May 2004, together with Norway and<br />

Switzerland. There is also coverage of many other European countries and<br />

companies.<br />

8(b). Does <strong>Worldscope</strong> have full US coverage?<br />

Yes, <strong>Worldscope</strong> targets complete coverage of US companies filing with the<br />

Securities Exchange Commission (SEC), with the exception of closed end investment<br />

companies.<br />

9. WHAT CURRENCY IS USED TO UPDATE WORLDSCOPE DATA?<br />

<strong>Worldscope</strong> data is without exception expressed in the local currency of the country<br />

of domicile, as shown in Field 06026, Nation or Field 06027, Nation Code. Where the<br />

financial statements are reported in another currency, <strong>Worldscope</strong> converts them to<br />

local currency using the exchange rate(s) given in the statements, or where this is not<br />

available, using the relevant <strong>Worldscope</strong> exchange rate(s). WS field 18215 –<br />

Exchange rate used for the income statement/cash flow and WS field 18214 –<br />

Exchange rate used to translate the balance sheet are available. Security prices are<br />

also converted to local currency if expressed in another currency.<br />

To facilitate cross-country screening <strong>Worldscope</strong> supplies the following additional key<br />

financial variables in U.S. dollars:<br />

Field 07210 Market Capitalization (U.S.$)<br />

Field 07211 Market Capitalization (U.S.$) - Current<br />

Field 07220 Common Equity (U.S.$)<br />

Field 07221 Common Equity (U.S.$) - Current<br />

Field 07230 Total Assets (U.S.$)<br />

Field 07240 Net Sales or Revenues (U.S.$)<br />

Field 07250 Net Income (U.S.$)<br />

<strong>Worldscope</strong> provides month-end exchange rates for all countries represented on the<br />

database. These are provided on a derived country identifier and can be used to<br />

translate data into other currencies.<br />

10. IF A COUNTRY HAS A CURRENCY REVALUATION/REDENOMINATION, WHAT DOES<br />

WORLDSCOPE DO?<br />

<strong>Worldscope</strong> adjusts all historical fundamental and per share data for the<br />

revaluation/redenomination. In addition, <strong>Worldscope</strong> exchange rates are adjusted to<br />

reflect the revaluation/redenomination.<br />

11. CAN I DETERMINE HOW EARNINGS PER SHARE IS CALCULATED?<br />

<strong>Worldscope</strong> shows the value of earnings per share as reported by the company, in<br />

Field 18193 Earnings Per Share - As Reported, generally available from 1992<br />

© Thomson Financial 2003-2007 20 Confidential Information of Thomson Financial

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