Worldscope Database Datatype Definitions Guide

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.
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