Worldscope Database Datatype Definitions Guide

Issue 6
Alphabetical List of Field Definitions - B
This item is also available at the security level for 1987 and subsequent years and is shown per 1,000 shares
for Brazilian companies.
Footnotes:
A. Based on combined multiple shares
B. No standard text
C. No standard text
D. No standard text
F. No standard text
G. No standard text
H. Restated, to include acquisition or change in accounting policies
K. Increase/decrease due to revaluation of assets
M. Increase or decrease due to issuance of stock, redemption of debt/preferred stock or purchase of
treasury stock
P. Based on common & common equivalent shares
Q. Based on fully diluted shares
Book Value Per Share - Current
Stock Data, Current Item, Field 05480
All Industries:
BOOK VALUE PER SHARE - CURRENT represents the most recent book value available in our
database. It is based on retained earnings and reflects the most recent earnings 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 reported in the last two years.
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 6005 -Type of Share.
This item is also available at the security level and is shown per 1,000 shares for Brazilian companies.
Book Value - Mult Share 1, 2, 3, 4, 5, 6, 7
Stock Data, Annual Item; Fields 20045, 20145, 20245, 20345, 20445, 20545, 20645, respectively
All Industries:
BOOK VALUE PER SHARE - MULT SHARE 1, 2, 3, 4, 5, 6, 7 represents the book value (proportioned
common equity divided by outstanding shares) for each class of common/ordinary share.
These items are shown per 1,000 shares for Brazilian companies.
Refer to the definition for BOOK VALUE PER SHARE for specific information regarding the calculation of
this item and applicable footnotes.
Book Value Per Share - 1 Yr Annual Growth
Growth Rate, Annual Item; Field 08606
All Industries:
(Current Year's Book Value Per Share / Last Year's Book Value Per Share - 1) * 100
This calculation uses restated data for last years values where available This item is also available at the
security level for 1987 and subsequent years.
Book Value Per Share Fiscal – 1 Yr Annual Growth
Growth Rate, Annual Item; Field 08821
All Industries:
((Current Year’s Book Value Per Share Fiscal / Last Year’s Book Value Per Share Fiscal) - 1) * 100
This calculation is based on Worldscope field 05491 Book Value Per Share-Fiscal. When a restated time series
exists for a prior year, last year’s book value per share is the restated rather than the original disclosed value. This
item is also available at the security level and is only available in the annual original time series.
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