Worldscope Database Datatype Definitions Guide

Worldscope Database Datatype Definitions Guide Worldscope Database Datatype Definitions Guide

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Goodwill Written Off Issue 6 Alphabetical List of Field Definitions - G Supplementary (Liability) Data, Annual Item; Field 03491 All Industries: GOODWILL WRITTEN OFF represents goodwill written off directly to the reserve account in the equity of a company. Data for this field is generally not available prior to 1989. It includes but is not restricted to: Current year's negative goodwill Goodwill written back Footnotes: A. No standard text B. Includes negative goodwill Goodwill/Cost In Excess Of Assets Purchased, Net Supplementary (Asset) Data, Annual Item; Field 18280 All Industries: GOODWILL/COST IN EXCESS OF ASSETS PURCHASED represents the excess cost over the fair market value of the net assets purchased. It is included in other intangible assets. Data for this field is generally not available prior to 1992. Footnotes: A. No standard text Gross Income Income Data, Annual Item; Field 01100 Industrials, Other Financial Companies: Gross Income represents the difference between sales or revenues and cost of goods sold and depreciation/depletion , and amortization Gross Profit Margin Profitability Ratio, Annual Item; Field 08306 Industrials, Other Financial Companies : Gross Income / Net Sales or Revenues * 100 Gross Profit Margin - 5 Yr Avg Profitability Ratio, Annual Item; Field 08310 Industrials, Other Financial Companies : Arithmetic average of the last five years of Gross Margin © Thomson Financial 2003-2007 312 Confidential Information of Thomson Financial

Headline Earnings Per Share Stock Data, Annual Item; Field 05725 All Industries: HEADLINE EARNINGS PER SHARE represent the reported earnings per share based on the trading profits and losses for the year. These earnings conform to the standards set by the Institute of United Kingdom Society of Investment Professionals (UKSIP) to create an unambiguous earnings figure for users, the press and statistical companies. This item is generally only available for UK type reporting companies and is generally not available prior to 1994. Issue 6 H Healthcare Data – Actual Return On Plan Assets Supplementary Data, Annual Item; Field 18842 All Industries: HEALTHCARE DATA – ACTUAL RETURN ON PLAN ASSETS represents the difference in the fair value of fund assets at the beginning and the end of the period adjusted for contributions made to the fund and benefits payments made by the fund during the period. This item is usually only provided by those companies that follow IAS or US GAAP accounting. This item is only available in the annual time series at the company level. Healthcare Data – Accumulated Benefit Obligation Supplementary Data, Annual Item; Field 18834 All Industries: HEALTHCARE DATA – ACCUMULATED BENEFIT OBLIGATION represents an approximate measure of the liability of a plan in the event of a termination at the date the calculation is performed. This item is usually only provided by those companies that follow IAS or US GAAP accounting. This item is only available in the annual time series at the company level. Healthcare Data – Amortization Of Prior Service Costs Supplementary Data, Annual Item; Field 18838 All Industries: HEALTHCARE DATA – AMORTIZATION OF PRIOR SERVICE COSTS represents costs related to employee service in years preceding the adoption or amendment of a pension plan; these are referred to as prior service costs. These costs are amortized over future expected service periods of the employees. This item is usually only provided by those companies that follow IAS or US GAAP accounting. This item is only available in the annual time series at the company level. Healthcare Data – Discount Rate Supplementary Data, Annual Item; Field 18832 All Industries: HEALTHCARE DATA – DISCOUNT RATE represents the annual rate at which the projected future liabilities are discounted back to the present date. This item is usually only provided by those companies that follow IAS or US GAAP accounting. This item is only available in the annual time series at the company level. © Thomson Financial 2003-2007 313 Confidential Information of Thomson Financial

Goodwill Written Off<br />

Issue 6<br />

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

Supplementary (Liability) Data, Annual Item; Field 03491<br />

All Industries:<br />

GOODWILL WRITTEN OFF represents goodwill written off directly to the reserve account in the equity of<br />

a company.<br />

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

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

Current year's negative goodwill<br />

Goodwill written back<br />

Footnotes:<br />

A. No standard text<br />

B. Includes negative goodwill<br />

Goodwill/Cost In Excess Of Assets Purchased, Net<br />

Supplementary (Asset) Data, Annual Item; Field 18280<br />

All Industries:<br />

GOODWILL/COST IN EXCESS OF ASSETS PURCHASED represents the excess cost over the fair<br />

market value of the net assets purchased. It is included in other intangible assets.<br />

Data for this field is generally not available prior to 1992.<br />

Footnotes:<br />

A. No standard text<br />

Gross Income<br />

Income Data, Annual Item; Field 01100<br />

Industrials, Other Financial Companies:<br />

Gross Income represents the difference between sales or revenues and cost of goods sold and<br />

depreciation/depletion , and amortization<br />

Gross Profit Margin<br />

Profitability Ratio, Annual Item; Field 08306<br />

Industrials, Other Financial Companies :<br />

Gross Income / Net Sales or Revenues * 100<br />

Gross Profit Margin - 5 Yr Avg<br />

Profitability Ratio, Annual Item; Field 08310<br />

Industrials, Other Financial Companies :<br />

Arithmetic average of the last five years of Gross Margin<br />

© Thomson Financial 2003-2007 312 Confidential Information of Thomson Financial

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