Worldscope Database Datatype Definitions Guide

Earnings Before Interest, Taxes and Depreciation (EBITDA)
Issue 6
Alphabetical List of Field Definitions - E
Supplementary (Income) Data, Annual Item; Field 18198
Banks, Industrials & Other Financial Companies:
EARNINGS BEFORE INTEREST, TAXES AND DEPRECIATION (EBITDA) represent the earnings of a
company before interest expense, income taxes and depreciation. It is calculated by taking the pre-tax
income and adding back interest expense on debt and depreciation, depletion and amortization and
subtracting interest capitalized.
Earnings Per ADR – GAAP
Share Data, Annual Item; Field 05204
All Industries:
EARNINGS PER ADR – GAAP represents the Earnings Per American Depositary Share of a non-U.S.
company adapted to conform to U.S. Generally Accepted Accounting Principles. It is calculated by
dividing Net Income – GAAP (converted to U.S. dollars at the fiscal year average exchange rate) by the
shares used to calculate the company's earnings per share adjusted by the ADR ratio.
This item is presented in U.S. dollars (converted at the company's fiscal year average exchange rate). It is only
available for ADRs trading on the NYSE, ASE or NASDAQ and is generally not available prior to 1994.
Earnings Per ADR – GAAP – Last 12 Months
Stock Data, Current Item; Field 05257
All Industries:
EARNINGS PER ADR – GAAP – LAST 12 MONTHS represents the sum of the interim Earnings Per
Share – GAAP reported in the latest twelve months by the company. If interim data is not available it is
the most recent Earnings Per Share - GAAP reported by the company in the last two years.
Earnings Per ADR – GAAP – 5 Yr Avg
Stock Data, Annual Item; Field 05265
All Industries:
EARNINGS PER ADR – GAAP – 5 YR AVG represent the average of the Earnings Per ADR – GAAP in
each of the last five years. This item will not be available until 1998.
Earnings Per ADR – GAAP – 1 Yr Annual Growth
Growth Rate, Annual Item; Field 08595
All Industries:
(Current Year's Earnings Per ADR-GAAP / Last Year's Earnings Per ADR-GAAP – 1) * 100
This item is only available for ADRs trading on the NYSE, ASE or NASDAQ and is generally not available prior
to 1995.
Earnings Per ADR – GAAP – 3 Yr Annual Growth
Growth Rate, Annual Item; Field 08597
All Industries:
((Current Year's Earnings Per ADR-GAAP / Earnings Per ADR-GAAP four years ago, reduced to a
compound annual rate) – 1) * 100
This item is only available for ADRs trading on the NYSE, ASE or NASDAQ and is generally not available prior
to 1997.
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