Worldscope Database Datatype Definitions Guide

Earnings Per Share (EPS) – Fiscal Period – Fully Diluted – Revised
Stock Data, Annual Item; Field 18470
All Industries:
Issue 6
Alphabetical List of Field Definitions - E
EARNINGS PER SHARE (EPS) - FISCAL PERIOD - FULLY DILUTED – REVISED represents
revised net income after preferred dividends adjusted to reflect conversion of common stock
equivalents divided by revised average common shares and common share equivalents 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 – Fully Diluted – Fiscal
Stock Data, Annual Item; Field 10030
All Industries:
EARNINGS PER SHARE – FULLY DILUTED - FISCAL represents earnings based on average common
shares for the 12 months ended the fiscal year end of a company.
For companies with more than one type of common/ordinary share, earnings per share is based on
combined shares adjusted to reflect the par value of the share type identified in field 06005 Type of share.
This item is only available for U.S. companies and securities. For securities, the history is back to 1987.
For non-U.S. companies and securities please continue to use 05290.
Earnings Per Share Growth (Period Vs. Year Ago)
Growth Rate, Annual Item; Field 08699
All Industries:
(Earnings Per Share for the fiscal period / Last Year’s Earnings Per Share for the same time period – 1) *
100.
This item is populated for the quarterly, semi-annual, trimester, quarterly cumulative and trimester cumulative
time series based on the availability of underlying data. It is not available prior to 1998.
Earnings Per Share (EPS) – Included Extra Cr/Chg After Tax – Basic
Stock Data, Annual Item; Field 18426
All Industries:
EARNINGS PER SHARE (EPS) - INCLUDED EXTRA CR/CHG AFTER TAX – BASIC represents the
after tax per share amount of an as reported pre-tax non-recurring gain/loss included in EPS- Fiscal-Basic
(field 18420). If not reported, it is calculated based on average basic shares for the period.
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) Included Extra Cr/Chg After Tax – Basic - Revised
Stock Data, Annual Item; Field 18453
All Industries:
EARNINGS PER SHARE (EPS) INCLUDED EXTRA CR/CHG AFTER TAX - BASIC – REVISED
represents the after tax per share amount of an as reported non-recurring gain/loss net of taxes included
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