Worldscope Database Datatype Definitions Guide

Fiscal Year 12 Month Average Exchange Rate (U.S. $)
Issue 6
Alphabetical List of Field Definitions - F
Supplementary Data, Annual Item; Field 06101
All Industries:
FISCAL YEAR 12 MONTH AVERAGE EXCHANGE RATE (U.S. $) represents the 12 month average
exchange rate used to convert income statement and cash flow items into U.S. dollars.
This item is only available for ADRs.
Fixed Assets % Common Equity
Leverage Ratio, Annual Item; Field 08266
All Industries:
Property, Plant & Equipment-Net / Common Equity * 100
Insurance Companies:
If Common Equity is not available, Policyholders Equity is substituted
Exceptions:
Finland (95 and prior years) and Norway (93 and prior years):
All Industries:
Property, Plant & Equipment-Net / (Non-Equity Reserves + Common Equity) * 100
Sweden (88 and prior years):
All Industries:
Property, Plant & Equipment-Net / (Non-Equity Reserves * .5 + Common Equity) * 100
Sweden (89 to 93):
All Industries:
Property, Plant & Equipment-Net / (Non-Equity Reserves * .7 + Common Equity) * 100
Sweden (94 and subsequent years):
All Industries:
Property, Plant & Equipment-Net /Common Equity * 100
Fixed Assets % Common Equity - 5 Yr Avg
Leverage Ratio, Annual Item; Field 08270
All Industries:
Arithmetic average of the last five years of Fixed Assets % Common Equity
Fixed Charge Coverage Ratio
Leverage Ratio, Annual Item; Field 08251
Industrials, Other Financial Companies:
Earnings before Interest and Taxes / (Interest Expense on Debt + (Preferred Dividends (Cash) / (1 - Tax
Rate / 100)))
If the Tax rate is negative or not available or if preferred dividends are 0:
Earnings before Interest and Taxes / (Interest Expense on Debt + Preferred Dividends (Cash))
Exceptions:
U.S. Companies:
Standard Tax Rate Used in Calculations:
86 and prior years: 46%
87 to 94: 34%
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