Worldscope Database Datatype Definitions Guide

Worldscope Database Datatype Definitions Guide Worldscope Database Datatype Definitions Guide

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Cumulative Effect Of Accounting Change Per Share Issue 6 Alphabetical List of Field Definitions - C Stock Data, Annual Item; Field 18202 All Industries: CUMULATIVE EFFECT OF ACCOUNTING CHANGE PER SHARE represents the per share amount of the cumulative effect of an accounting change reported on the income statement. Data for this field is generally not available prior to 1996 for non-U.S. companies, 1991 for U.S. companies and is shown per 1,000 shares for Brazilian companies. Footnotes: No standard text Cumulative Goodwill Written Off Supplementary (Liability) Data; Annual Item; Field 18065 All Industries: CUMULATIVE GOODWILL WRITTEN OFF represents the total amount of goodwill written off against equity over a number of years. Data for this field is generally not available prior to 1997. It includes but is not restricted to: Negative goodwill Goodwill written back Currency Of Analysis Supplementary Data; Annual Item; Field 06098 All Industries: CURRENCY OF ANALYSIS represents the ISO currency code of the Worldscope data of the company. This currency will always correspond to the currency of the country in which the company is followed on Worldscope (as indicated by Field 06027 Nation Code). Currency Of Document Supplementary Data, Annual Item; Field 06099 All Industries: CURRENCY OF DOCUMENT represents the ISO currency code which corresponds to the currency in which the company's financial statements are presented. Currency of Document will usually coincide with the Currency of Analysis of the update. Currency of Analysis on Worldscope will always reflect the currency of country under which the company is followed on Worldscope as indicated by Field 06027 Nation Code. Current Assets – GAAP Supplementary (Asset) Data, Annual Item; Field 06615 All Industrials: CURRENT ASSETS – GAAP represents the Current Assets of a non-U.S. company adjusted to conform to U.S. Generally Accepted Accounting Principles. See definition for CURRENT ASSETS – TOTAL for additional information. This item is presented in U.S. dollars (converted at the company's fiscal year end exchange rate). It is only available for ADRs trading on the NYSE, ASE or NASDAQ and is generally not available prior to 1994. © Thomson Financial 2003-2007 242 Confidential Information of Thomson Financial

Current Assets - Total Issue 6 Alphabetical List of Field Definitions - C Asset Data, Annual Item; Field 02201 Industrials: CURRENT ASSETS - TOTAL represents cash and other assets that are reasonably expected to be realized in cash, sold or consumed within one year or one operating cycle. Generally, it is the sum of cash and equivalents, receivables, inventories, prepaid expenses and other current assets. For non-U.S. corporations, long term receivables are excluded from current assets even though included in net receivables. Footnotes: A. Company does not report current assets; calculated C. Includes long term receivables D. Adjusted to exclude provision for bad debt F. Adjusted to excluded long term receivables G. Adjusted to excluded treasury stock J. Adjusted to exclude foreign currency translation gains/losses, deferred charges and/or debenture redemption premiums K. Increased by prepayments on work in progress that has been treated as a current liability M. Adjusted to exclude deferred taxes N. Adjusted to include accrued income Current Domestic Income Tax Expense Data, Annual Item; Field 18186 All Industries: CURRENT DOMESTIC INCOME TAX represents the total amount of tax liability due to the government where the company is domiciled. For U.K. companies relief for overseas taxation is netted against the tax expense. Data for this field is generally not available prior to 1991. Footnotes: A. May include foreign taxes Current Exchange Rate (U.S. $) Supplementary Data, Current Item; Field 06103 All Industries: CURRENT EXCHANGE RATE (U.S. $) represents the exchange rate used to convert applicable current items into U.S. dollars. This item is only available for ADRs. Current Foreign Income Tax Expense Data, Annual Item; Field 18187 All Industries: CURRENT FOREIGN INCOME TAX represents the total amount of tax liability due to the governments of other countries where the company generates income but is not domiciled. Data for this field is generally not available prior to 1991. © Thomson Financial 2003-2007 243 Confidential Information of Thomson Financial

Current Assets - Total<br />

Issue 6<br />

Alphabetical List of Field <strong>Definitions</strong> - C<br />

Asset Data, Annual Item; Field 02201<br />

Industrials:<br />

CURRENT ASSETS - TOTAL represents cash and other assets that are reasonably expected to be<br />

realized in cash, sold or consumed within one year or one operating cycle.<br />

Generally, it is the sum of cash and equivalents, receivables, inventories, prepaid expenses and other<br />

current assets.<br />

For non-U.S. corporations, long term receivables are excluded from current assets even though included<br />

in net receivables.<br />

Footnotes:<br />

A. Company does not report current assets; calculated<br />

C. Includes long term receivables<br />

D. Adjusted to exclude provision for bad debt<br />

F. Adjusted to excluded long term receivables<br />

G. Adjusted to excluded treasury stock<br />

J. Adjusted to exclude foreign currency translation gains/losses, deferred charges and/or debenture<br />

redemption premiums<br />

K. Increased by prepayments on work in progress that has been treated as a current liability<br />

M. Adjusted to exclude deferred taxes<br />

N. Adjusted to include accrued income<br />

Current Domestic Income Tax<br />

Expense Data, Annual Item; Field 18186<br />

All Industries:<br />

CURRENT DOMESTIC INCOME TAX represents the total amount of tax liability due to the government<br />

where the company is domiciled. For U.K. companies relief for overseas taxation is netted against the tax<br />

expense.<br />

Data for this field is generally not available prior to 1991.<br />

Footnotes:<br />

A. May include foreign taxes<br />

Current Exchange Rate (U.S. $)<br />

Supplementary Data, Current Item; Field 06103<br />

All Industries:<br />

CURRENT EXCHANGE RATE (U.S. $) represents the exchange rate used to convert applicable current<br />

items into U.S. dollars.<br />

This item is only available for ADRs.<br />

Current Foreign Income Tax<br />

Expense Data, Annual Item; Field 18187<br />

All Industries:<br />

CURRENT FOREIGN INCOME TAX represents the total amount of tax liability due to the governments of<br />

other countries where the company generates income but is not domiciled.<br />

Data for this field is generally not available prior to 1991.<br />

© Thomson Financial 2003-2007 243 Confidential Information of Thomson Financial

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