Worldscope Database Datatype Definitions Guide

Format Code - Cash Flow
Issue 6
Alphabetical List of Field Definitions - F
Supplementary (Cash Flow) Data, Annual Item; Field 18216
All Industries:
FORMAT CODE - CASH FLOW represents the method used by the company for reporting its Cash Flow
Statement.
Code Method
01 FASB 95
02 Sources & Uses
03 Limited
Data for this field is generally not available prior to 1996 for non-U.S. companies and 1991 for U.S. companies.
Free Cash Flow Per Share
Stock Data, Annual Item; Field 05507
All Industries:
FREE CASH FLOW PER SHARE represents the cash earnings per share, net of capital expenditures
and total dividends paid of the company. The numerator used in this calculation is Funds from Operations
(field 04201) - Capital Expenditures (field 04601) - Cash Dividends Paid (field 04551).
This item is shown per 1,000 shares for Brazilian companies.
Free Reserves
See UNAPPROPRIATED (FREE) RESERVES
Full/Limited Coverage Indicator
Supplementary Data, Annual Item; Field 07033
All Industries:
FULL/LIMITED COVERAGE INDICATOR indicates whether or not a full set or a limited set of company
data is available for a specific year. An “F” in this fields indicates that a full set is available, an “L”
indicates that a limited set is available.
Fully Diluted Average Shares
See COMMON SHARES USED TO CALCULATE FULLY DILUTED EARNINGS PER SHARE.
Fully Diluted Earnings Per Share
Stock Data, Annual Item; Field 05290
All Industries:
FULLY DILUTED EARNINGS PER SHARE represents the net income per share assuming the
conversion of all convertible securities including convertible preferred stock and convertible debentures
and the exercise of all outstanding stock options and warrants. It represents earnings for the 12 months
ended the last calendar quarter for U.S. companies and the fiscal year for non-U.S. companies.
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.
Footnotes:
AA. Earnings per share after full tax
B. Includes or excludes extraordinary charge or credit
D. No standard text
F. Period includes strike
G. Includes the effects of a change in accounting policies or tax laws
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