Worldscope Database Datatype Definitions Guide

W No standard text
Earnings Per Share – Fiscal Period End
Issue 6
Alphabetical List of Field Definitions - E
Stock Data, Annual Item; Field 05202
All Industries:
EARNINGS PER SHARE - FISCAL PERIOD END represent the earnings for the 12 months ending the
fiscal year of the company.
This item is also available at the security level for 1987 and subsequent years and is shown per 1,000 shares
for Brazilian companies.
Refer to the definition of EARNINGS PER SHARE for more details.
Earnings Per Share (EPS) – Fiscal Period – Basic
Stock Data, Annual Item; Field 18420
All Industries:
EARNINGS PER SHARE (EPS) - FISCAL PERIOD - BASIC represents net income after preferred
dividends divided by average common shares outstanding for the period. Net income is stated before
extraordinary items disclosed by the company after tax. Exceptional/extraordinary items reported pre-tax
are included. The equivalent annual time series item is 05210- Earnings Per Share (EPS) – Basic. Please
note, for US companies, field 05210 is presented on a calendar basis.
This item is populated for quarterly, semi-annual and trimester time series only. It is not available prior to 1998
and is shown per 1,000 shares for Brazilian companies. It is also available at the security level.
Earnings Per Share (EPS) – Fiscal Period – Basic – Revised
Stock Data, Annual Item; Field 18469
All Industries:
EARNINGS PER SHARE (EPS) - FISCAL PERIOD - BASIC – REVISED represents revised net income
after preferred dividends divided by average common shares outstanding for the period or revised shares
where applicable. Net income is stated before extraordinary items disclosed by the company after tax.
Exceptional/extraordinary items reported pre-tax are included. Revised fields are use to account for the
restatement of values due to changes that occur during the year or if, for example, reported Q1 and
reported Q2 do not add to the reported 6 months value. These fields are also used for hyper-inflationary
countries such as Mexico, where the reported interim amounts will not add to the annual figures.
This item is populated for quarterly, semi-annual and trimester time series only. It is not available prior to 2001
and is shown per 1,000 shares for Brazilian companies. It is also available at the security level.
Earnings Per Share (EPS) – Fiscal Period – Fully Diluted
Stock Data, Historic Item, Interim Time Series; Field 18440
All Industries:
EARNINGS PER SHARE (EPS) - FISCAL PERIOD - FULLY DILUTED represents net income after
preferred dividends adjusted to reflect conversion of common stock equivalents divided by average
common shares and common share equivalents for the period. Net income is stated before
extraordinary items disclosed by the company after tax. Exceptional/extraordinary items reported
pre-tax are included. The equivalent annual time series item is 05290- Earnings Per Share (EPS) –
Fully Diluted Year. Please note, for US companies, field 05290 is presented on a calendar basis.
This item is populated for quarterly, semi-annual and trimester time series only. It is not available prior to 1998
and is shown per 1,000 shares for Brazilian companies. It is also available at the security level.
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