Worldscope Database Datatype Definitions Guide

Issue 6
Alphabetical List of Field Definitions - E
applicable for the period. Only updated if the associated tax amount of an exceptional profit/loss has not
been disclosed. 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
values. 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) Included Extra Pre-tax Cr/Chg – Fully Diluted
Stock Data, Annual Item; Field 18448
All Industries:
EARNINGS PER SHARE (EPS) INCLUDED EXTRA PRE-TAX CR/CHG - FULLY DILUTED represents
the pre-tax fully diluted per share amount of nonrecurring gain/loss included in EPS- Fiscal- Fully Diluted
(field 18440). If not reported, it is calculated based on average diluted shares for the period. This field is
only updated if the company has not disclosed the associated tax amount of exceptional gain/loss and
as such field 18446 could not be populated.
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 Pre-tax Cr/Chg – Fully Diluted - Revised
Stock Data, Annual Item; Field 18458
All Industries:
EARNINGS PER SHARE (EPS) INCLUDED EXTRA PRE-TAX CR/CHG - FULLY DILUTED – REVISED
represents the pre-tax per share amount of non-recurring gain/loss included in EPS- Fiscal- Fully Diluted
revised (18470). If not reported, it is calculated based on average diluted shares for the period or revised
shares where applicable. Only updated if the associated tax amount of an exceptional profit/loss has not
been disclosed. Revised fields are use to account for the restatement figures or if, for example, reported
Q1 and reported Q2 do not add to the reported 6 months. 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 Including Extraordinary Items - Fiscal
Stock Data, Annual Item; Field 18209
All Industries:
EARNINGS PER SHARE INCLUDING EXTRAORDINARY ITEMS - FISCAL represents the per share
amount of net income earned by a company including any gain or loss from extraordinary items.
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:
Gain/Loss from cumulative effect of accounting change Gain/Loss from early extinguishment of debt
Gain/Loss from discontinued operations when it is treated as an extraordinary item
Earnings Per Share - Last 12 Months
Stock Data, Current Item; Field 05255
All Industries:
EARNINGS PER SHARE - LAST 12 MONTHS represents the sum of the interim earnings reported in the
latest twelve months by the company. If interim data in not available it is the most recent earnings per
share reported by the company in the last two years.
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