Worldscope Database Datatype Definitions Guide

Issue 6
Alphabetical List of Field Definitions - D
These items are also available at the security level for 1987 and subsequent years and are shown per 1,000
shares for Brazilian companies.
Footnotes:
L. No standard text
M. No standard text
N. No standard text
P. No standard text
Q. No standard text
R. Indicated Rate
T. Revalued to year end rates
Dividends Per Share – Fiscal
Stock Data, Annual Item; Field 05110
All Industries:
DIVIDENDS PER SHARE – FISCAL represents the total dividends per share declared during a
company’s fiscal year. It includes extra dividends declared during the fiscal year but excludes special
dividends.
This item is only available for U.S. companies.
This item is also available at the security level for 1987 and subsequent years.
Dividends Per Share - Gross
Stock Data, Annual Item; Field 05102
All Industries:
DIVIDENDS PER SHARE - GROSS represent the total dividend, before normal withholding tax is
deducted at a county's basic tax rate and including the special tax credit available in some countries. This
tax credit is due to the imputation system of corporate income tax under which shareholders are entitled
to credit a certain proportion of the corporate income tax on distributed profits against the income tax
imposed on the dividends declared.
This data is on a calendar year basis for U.S. corporations and a fiscal year basis for non-U.S.
corporations.
For companies with more than one type of common/ordinary share, dividends per share is shown for the
share type identified in field 06005 - Type of Share.
Data for this field is generally not available prior to 1993. This item is also available at the security level for 1987
and subsequent years and is shown per 1,000 shares for Brazilian companies.
Dividends Per Share - Gross - First, Second, Third and Fourth Quarter
Stock Data, Annual Items; Fields 05125, 05126, 05127, 05128, respectively
All Industries:
DIVIDENDS PER SHARE - GROSS - FIRST, SECOND, THIRD AND FOURTH QUARTER represent the
gross dividends declared in each of the respective interim periods during the year.
Interim periods are determined on a calendar basis for U.S. corporations and on a fiscal basis for non-
U.S. corporations.
Data for these fields are generally not available prior to 1993.
These items are also available at the security level for 1987 and subsequent years and are shown per 1,000
shares for Brazilian companies.
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