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Worldscope Database Datatype Definitions Guide

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Issue 6<br />

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

This item is only populated for the interim time series. It is not available prior to 1998 and is shown per 1,000<br />

shares for Brazilian companies.<br />

Includes Pre-tax Extraordinary Credit/Charge Per Share<br />

Stock Data, Annual Item; Field 05227<br />

All Industries:<br />

INCLUDES PRE-TAX EXTRAORDINARY CREDIT/CHARGE PER SHARE represents the per share<br />

amount of the pre-tax gain/loss resulting from nonrecurring or unusual events.<br />

This data is on a calendar year basis for U.S. corporations and a fiscal year basis for non-U.S. corporations.<br />

Data for this field is generally not available prior to 1993.<br />

Includes Pre-tax Extraordinary Credit/Charge Per Share<br />

Stock Data; Annual Item; Field 18261<br />

All Industries:<br />

INCLUDES PRE-TAX EXTRAORDINARY CREDIT/CHARGE PER SHARE represents the per share<br />

amount of the pre-tax gain/loss resulting from nonrecurring or unusual events included in the net income<br />

of a company.<br />

This item is only populated for the interim time series based on the availability of underlying data. It is not<br />

available prior to 1998 and is shown per 1,000 shares for Brazilian companies.<br />

Income From Continuing Operations<br />

Supplementary (Income) Data, Annual Item; Field 18150<br />

All Industries:<br />

INCOME FROM CONTINUING OPERATIONS represents the amount earned by a company before any<br />

adjustment for preferred dividends, discontinued operations and extraordinary items. Data for this field is<br />

generally not available prior to 1996 for non-U.S. companies and 1991 for U.S. companies.<br />

Footnotes:<br />

A. No standard text<br />

Income Tax Credits<br />

Income Data, Annual Item; Field 18185<br />

All Industries:<br />

INCOME TAX CREDITS represent a direct dollar-for-dollar reduction in tax liability. It is not a tax credit as<br />

a result of deficit earnings where a company would have no tax liability.<br />

Data for this field is generally not available prior to 1991.<br />

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

Tax losses carryforward/carrybackward<br />

Royalty tax credits<br />

Research and development tax credits<br />

Income Taxes<br />

Expense Data, Annual Item; Field 01451<br />

All Industries:<br />

INCOME TAXES represent all income taxes levied on the income of a company by federal, state and<br />

foreign governments.<br />

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

© Thomson Financial 2003-2007 322 Confidential Information of Thomson Financial

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