Worldscope Database Datatype Definitions Guide

Funds From Operations
Issue 6
Alphabetical List of Field Definitions - F
Cash Flow Data, Annual Item; Field 04201
All Industries:
FUNDS FROM OPERATIONS represents the sum of net income and all non-cash charges or credits. It is
the cash flow of the company.
If a Statement of Changes in Financial Position has not been provided, but the company discloses an
aggregate cash flow, this amount has been used. Where cash flow has not been disclosed in any
manner, it is estimated based on net profit before preferred dividends plus depreciation, reserves
charges, provision for loan losses for banks, and provision for future benefits for insurance companies.
It includes but is not restricted to:
Depreciation
Amortization of Intangibles
Deferred Taxes
It excludes:
Extraordinary items
Changes in working capital
Footnotes:
A. Using cash flow figure per financial statements when statement of changes in financial position is not
given
B. Defined by company
F. Taken from English Report
G. Includes funds from other operating activities
L. No standard text
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