Worldscope Database Datatype Definitions Guide

Issue 6
Alphabetical List of Field Definitions - D
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.
It includes but is not restricted to:
After tax per share gain/loss from disposal of discontinued operations
Footnotes:
A. No standard text
Disposal Of Fixed Assets
Cash Flow Data, Annual Item; Field 04351
All Industries:
DISPOSAL OF FIXED ASSETS represent the amount a company received from the sale of property,
plant and equipment.
It includes but is not restricted to:
Net long term assets from discontinued operations
Book value of property disposals
Sale of property
Proceeds from businesses sold
Proceeds from significant asset dispositions
Sale/leaseback of property, plant or equipment
Liquidation of net assets of discontinued operations
Retirements of property, plant and equipment
Footnotes:
A. Includes sale of investments
B. Net of additions
Dividend Income - Non-Operating
Supplementary (Income) Item, Annual Item; Field 01268
All Industries:
DIVIDEND INCOME represents the earnings received by the company from its investments.
Data for this field is generally not available prior to 1992.
It includes but is not restricted to:
Dividends from associates if shown on the income statement (i.e. subsidiaries on cost basis)
Footnotes:
A. No standard text
Dividend Payout (% Earnings) – Total Dollar
Leverage Ratio, Annual Item; Field 08256
All Industries:
Common Dividends (Cash) / (Net Income before Preferred Dividends - Preferred Dividend Requirement) *
100
Footnotes:
T. Dividends in excess of earnings
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