Worldscope Database Datatype Definitions Guide

Issue 6
Alphabetical List of Field Definitions - C
For U.S. Corporations, excess of involuntary liquidating value for outstanding preferred stock over
stated value is deducted
Redeemable common stock (treated as preferred)
For Insurance companies, Unrealized gain/loss on marketable securities (field 03498)
Footnotes:
A. Common shareholders' equity is not delineated
B. Preferred stock cannot be separated
C. Treasury stock appears on asset side and cannot be separated
D. Minority interest in current year's income and/or the entire minority interest cannot be separated
F. A small amount of special reserves cannot be separated (Germany)
G. Common shareholders' equity is not delineated and is not comparable
H. Policyholders equity cannot be separated
I. Includes non-equity reserves and/or other provisions which cannot be separated
J. Before appropriation on net income for the year
K. Increase/Decrease due to revaluation of assets
L. No standard text
M. No standard text
N. Adjusted to include foreign currency translation gains/losses
O. Adjusted to exclude treasury stock
P. Adjusted to include unappropriated net loss
Q. Adjusted to include unrealized gain/loss on marketable securities
R. Includes equity portion of untaxed reserves
T. Includes consolidation adjustments
Common Equity (U.S.$)
Supplementary Data, Annual Item; Field 07220
All Industries:
COMMON EQUITY (U.S.$) represents the common equity of the company expressed in U.S. dollars. It is
calculated by multiplying common equity by the fiscal year end exchange rate of the country the company
is domiciled in.
Refer to the definition of COMMON EQUITY for details regarding the equity used in this calculation.
Common Equity (U.S.$) - Current
Supplementary Data, Annual Item; Field 07221
All Industries:
COMMON EQUITY (U.S.$) - CURRENT represents the common equity of the company expressed in
U.S. dollars. It is calculated by multiplying common equity by the most recent month end exchange rate of
the country the company is domiciled in.
Refer to the definition of COMMON EQUITY for details regarding the equity used in this calculation.
Common Equity – Fully Diluted
Supplementary (Liability) Data, Annual Item; Field 03506
All Industries:
COMMON EQUITY – FULLY DILUTED represents common shareholders investment in a company
assuming all common stock equivalent values have been converted or exercised.
This item is generally available for 1997 and subsequent years.
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