Worldscope Database Datatype Definitions Guide
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Worldscope Database Datatype Definitions Guide

Worldscope Database Datatype Definitions Guide Worldscope Database Datatype Definitions Guide

cf.bwl.uni.mannheim.de
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Expense Ratio (%) - 5 Yr Avg Profitability Ratio, Annual Item; Field 15558 Insurance Companies: Arithmetic average of the last five years of Expense Ratios Exports Issue 6 Alphabetical List of Field Definitions - E Supplementary (Income) Data, Annual Item; Field 07161 All Industries: EXPORTS represents the revenues generated from the shipment of merchandise to another country for sale. Footnotes: A. Parent Company B. Includes Excise Taxes C. No standard text External Financing Supplementary (Cash Flow) Data, Annual Item; Field 04500 All Industries: EXTERNAL FINANCING represents company financing from outside sources. It includes the issuance and retirement of stock and debt. This item is calculated from available data. Footnotes: A. May reflect changes due to acquisitions and accounting policies Extraordinary Items & Gain/Loss Sale Of Assets Income Data, Annual Item; Field 01601 All Industries: EXTRAORDINARY ITEMS & GAIN/LOSS SALE OF ASSETS represent gains and losses resulting from nonrecurring or unusual events. There are two types: 1. Those that occur in the current accounting period 2. Those that relate to past years' transactions For Non-U.S. corporations, this item is as reported by the company. Differences in accounting definitions would exist between countries. It includes but is not restricted to: Discontinued operations when disposal of assets is not stated separately Footnotes: C. Other charges are included D. Includes discontinued operations Extraordinary Charge - Pre-tax Expense Data, Annual Data; Field 01254 All Industries: EXTRAORDINARY CHARGE - PRE-TAX represents any pre-tax extraordinary charge which is infrequent or unusual included in the net income of a company. For non-U.S. companies it is as defined by the company. Data for this field is generally not available prior to 1989. It includes but is not restricted to: © Thomson Financial 2003-2007 296 Confidential Information of Thomson Financial

Issue 6 Alphabetical List of Field Definitions - E Major casualties such as earthquakes and floods, if rare in the area Expropriation of assets by foreign governments Effects of a prohibition under a newly enacted law or regulation Prior effects of an accounting change Reorganization (Wsc field 18227) Exceptional Items (United Kingdom) Write-down or write-off of inventories or other write-downs that are normally a part of operations if they exceed 25% of earnings Special items (Japan) It excludes: Write-down or write-off of receivables, inventories or tangible assets if less than 25% of earnings Effects of labor strikes Shortages of raw materials Changes in estimates of accumulated depreciation, accrued expenses and profit or loss on long term construction contracts Footnotes: A. Net of income taxes B. Net of extraordinary income Extraordinary Credit - Pre-tax Income Data, Annual Data; Field 01253 All Industries: EXTRAORDINARY CREDIT - PRE-TAX represents any pre-tax extraordinary credit which is infrequent or unusual included in the net income of a company. For non-U.S. companies it is as defined by the company. Data for this field is generally not available prior to 1989. It includes but is not restricted to: Major casualties such as earthquakes and floods, if rare in the area Expropriation of assets by foreign governments Effects of a prohibition under a newly enacted law or regulation Prior effects of an accounting change Reorganization Exceptional Items (United Kingdom) Write-down or write-off of inventories or other write-downs that are normally a part of operations if they exceed 25% of earnings Special items (Japan) It excludes: Effects of labor strikes Shortages of raw materials Changes in estimates of accumulated depreciation, accrued expenses and profit or loss on long term construction contracts Footnotes: A. Net of income taxes B. Net of extraordinary charge © Thomson Financial 2003-2007 297 Confidential Information of Thomson Financial

Expense Ratio (%) - 5 Yr Avg<br />

Profitability Ratio, Annual Item; Field 15558<br />

Insurance Companies:<br />

Arithmetic average of the last five years of Expense Ratios<br />

Exports<br />

Issue 6<br />

Alphabetical List of Field <strong>Definitions</strong> - E<br />

Supplementary (Income) Data, Annual Item; Field 07161<br />

All Industries:<br />

EXPORTS represents the revenues generated from the shipment of merchandise to another country for<br />

sale.<br />

Footnotes:<br />

A. Parent Company<br />

B. Includes Excise Taxes<br />

C. No standard text<br />

External Financing<br />

Supplementary (Cash Flow) Data, Annual Item; Field 04500<br />

All Industries:<br />

EXTERNAL FINANCING represents company financing from outside sources. It includes the issuance<br />

and retirement of stock and debt. This item is calculated from available data.<br />

Footnotes:<br />

A. May reflect changes due to acquisitions and accounting policies<br />

Extraordinary Items & Gain/Loss Sale Of Assets<br />

Income Data, Annual Item; Field 01601<br />

All Industries:<br />

EXTRAORDINARY ITEMS & GAIN/LOSS SALE OF ASSETS represent gains and losses resulting from<br />

nonrecurring or unusual events.<br />

There are two types:<br />

1. Those that occur in the current accounting period<br />

2. Those that relate to past years' transactions<br />

For Non-U.S. corporations, this item is as reported by the company. Differences in accounting definitions would<br />

exist between countries.<br />

It includes but is not restricted to:<br />

Discontinued operations when disposal of assets is not stated separately<br />

Footnotes:<br />

C. Other charges are included<br />

D. Includes discontinued operations<br />

Extraordinary Charge - Pre-tax<br />

Expense Data, Annual Data; Field 01254<br />

All Industries:<br />

EXTRAORDINARY CHARGE - PRE-TAX represents any pre-tax extraordinary charge which is infrequent<br />

or unusual included in the net income of a company. For non-U.S. companies it is as defined by the<br />

company.<br />

Data for this field is generally not available prior to 1989.<br />

It includes but is not restricted to:<br />

© Thomson Financial 2003-2007 296 Confidential Information of Thomson Financial

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