Worldscope Database Datatype Definitions Guide

Issue 6
Alphabetical List of Field Definitions - F
M. Calculation based on year end outstanding shares
0. No standard text
Q. Based on fully diluted shares
S. No standard text
V. No standard text
W. No standard text
X. Estimated based on standard tax basis
Y. Based on combined multiple shares
Z. Earnings per share estimated using net income after preferred dividends divided by year end shares or
latest shares available
Fully Diluted Earnings Per Share - First, Second, Third and Fourth Quarter
Stock Data, Annual Item; Fields 05291, 05292, 05293, 05294, respectively
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 reported by the company in each of the
respective interim periods.
Interim periods are determined on a calendar basis for U.S. companies and on a fiscal basis 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:
A. Estimate based on net profit before minority interest divided by latest shares available
AA. Earnings per share after full tax
B. Includes or Excludes extraordinary charge or credit
C. Estimate based on pre-tax profit before minority interest adjusted for standard tax rate divided by latest
shares available
D. No standard text
F. Period includes strike
G. Includes the effects of a change in accounting policies or tax laws
O. No standard text
S. No standard text
T. Based on profits after transfer to reserves
V. No standard text
W. No standard text
Funds From/For Other Operating Activities
Cash Flow Data, Annual Item; Field 04831
All Industries:
FUNDS FROM/FOR OTHER OPERATING ACTIVITIES represent the net change in working capital apart
from the increase/decrease in short term borrowings and increase/decrease in cash & equivalents.
Data for this item is generally not available prior to 1989.
Footnotes:
A. Funds provided from other current assets or other current liabilities are included in other sources or
uses
B. Includes increase/decrease in short term borrowings
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