Worldscope Database Datatype Definitions Guide

Book Value Per ADR – GAAP – Current
Issue 6
Alphabetical List of Field Definitions - B
Stock Data, Current Item; Field 05478
All Industries:
BOOK VALUE PER ADR – GAAP – CURRENT represents the most recent Book Value per ADR – GAAP
available in our database. It is based on retained earnings and reflects the most recent Earnings Per ADR
– GAAP and dividends (for the same time period as the earnings) reported by the company. When interim
data is not available it is the most recent Book Value Per ADR – GAAP reported in the last two years.
Book Value Per ADR - GAAP – 1 Yr Annual Growth
Growth Rate, Annual Item; Field 08592
All Industries:
(Current Year's Book Value Per ADR-GAAP / Last Year's Book Value Per ADR-GAAP – 1) * 100
This item is only available for ADRs trading on the NYSE, ASE or NASDAQ and is generally not available prior
to 1995.
Book Value Per ADR - GAAP – 3 Yr Annual Growth
Growth Rate, Annual Item; Field 08593
All Industries:
((Current Year's Book Value Per ADR-GAAP / Book Value Per ADR-GAAP four years ago, reduced to a
compound annual rate) – 1) * 100
This item is only available for ADRs trading on the NYSE, ASE or NASDAQ and is generally not available prior
to 1997.
Book Value Per ADR - GAAP – 5 Yr Annual Growth
Growth Rate, Annual Item; Field 08594
All Industries:
((Current Year's Book Value Per ADR-GAAP / Book Value Per ADR-GAAP six years ago, reduced to a
compound annual rate) – 1) * 100
This item is only available for ADRs trading on the NYSE, ASE or NASDAQ and will not be available until 1999.
Book Value Per Share
Stock Data, Annual Item; Field 05476
All Industries:
BOOK VALUE PER SHARE represents the book value (proportioned common equity divided by
outstanding shares) at the company's fiscal year end for non-U.S. corporations and at the end of the last
calendar quarter for U.S. corporations.
Preference stock has been included in equity and the calculation of book value per share where it
participates with common/ordinary shares in the profits of the company. It is excluded in all other cases,
deducted at liquidation value for U.S. companies and at par value for all others. In Germany, special (taxallowed)
reserves have been excluded. In Finland, 100% of untaxed reserves are included prior to 1994
and are being phased out over subsequent years. Norway includes 100% of untaxed reserves prior to
1992. In Sweden, untaxed reserves adjusted by the reciprocal of the standard tax rate are included in the
calculation of book value prior to 1991.
For U.S. corporations, common and common equivalent and fully diluted book values are shown, when
available.
For companies with more than one type of common/ordinary share, the book value is based on combined
shares adjusted for the par value of the share type identified in field 06005 -Type of Share.
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