Worldscope Database Datatype Definitions Guide

Worldscope Database Datatype Definitions Guide Worldscope Database Datatype Definitions Guide

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Issue 6 Alphabetical List of Field Definitions - I Tools that are listed in current asset section Supplies and prepaid expenses for companies that lump these items together Advances from customers Contract Billings For non-U.S. companies, negative inventories which arise from advances from customers greater than costs on long-term contracts. It is reclassified to current liabilities. Footnotes: C. Includes other current assets D. Net of prepayments on work in process F. Before adjustment for prepayment of work in progress that has been treated as liability H. Includes advances to suppliers I. No standard text Inventories % Total Current Assets Liquidity Ratio, Annual Item; Field 08116 Industrials : Inventories / Current Assets-Total * 100 Inventories % Total Current Assets - 5 Yr Avg Liquidity Ratio, Annual Item; Field 08120 Industrials : Arithmetic average of the last five years of Inventories % Total Current Assets Inventory Turnover Liquidity Ratio, Annual Item; Field 08136 Industrials : Cost of Goods Sold (excl Depreciation) / Average of Last Year’s and Current Year’s Inventories This calculation uses restated data for last years values where available If Cost of Goods Sold (excl Depreciation) is not available or zero, then Net Sales or Revenues is used. Inventory Turnover - 5 Yr Avg Liquidity Ratio, Annual Item; Field 08140 Industrials : Arithmetic average of the last five years of Inventory Turnover Invested Assets % Liabilities Leverage Ratio, Annual Item; Field 15097 Banks: Investments-Total / (Total Liabilities - Customer Liabilities on Acceptances) * 100 Customer Liabilities on Acceptances only subtracted when included in Total Liabilities Insurance Companies: Investments-Total / Total Liabilities * 100 Other Financial Companies: Investments-Total / (Total Liabilities - Custody Securities) * 100 © Thomson Financial 2003-2007 346 Confidential Information of Thomson Financial

Invested Assets % Liabilities - 5 Yr Avg Leverage Ratio, Annual Item; Field 15100 Banks, Insurance, Other Financial Companies: Arithmetic average of the last five years of Invested Assets % Liabilities Invested Assets % Total Assets Asset Utilization Ratio, Annual Item; Field 15091 Banks: Investments-Total / (Total Assets - Customer Liabilities on Acceptances) *100 Customer Liabilities on Acceptances only subtracted when included in Total Assets Insurance Companies: Investments-Total / Total Assets * 100 Other Financial Companies: Investments-Total / (Total Assets - Custody Securities) * 100 Invested Assets % Total Assets - 5 Yr Avg Asset Utilization Ratio, Annual Item; Field 15094 Banks, Insurance, Other Financial Companies: Arithmetic average of the last five years of Invested Assets % Total Assets Invested Assets % Total Deposits Leverage Ratio, Annual Item; Field 15161 Banks: Investments-Total / Deposits-Total * 100 Invested Assets % Total Deposits - 5 Yr Avg Leverage Ratio, Annual Item; Field 15164 Banks: Arithmetic average of the last five years of Invested Assets % Total Deposits Invested Assets & Loans % Total Deposits Leverage Ratio, Annual Item; Field 15167 Banks: (Investments-Total + Loans-Net) / Deposits-Total * 100 Invested Assets & Loans % Total Deposits - 5 Yr Avg Issue 6 Alphabetical List of Field Definitions - I Leverage Ratio, Annual Item; Field 15170 Banks: Arithmetic average of the last five years of Invested Assets and Loans % Total Deposits Investment Income Income Data, Annual Item; Field 01006 Banks, Other Financial Companies: INVESTMENT INCOME represents the realized gain or loss from the sale of investment securities. © Thomson Financial 2003-2007 347 Confidential Information of Thomson Financial

Invested Assets % Liabilities - 5 Yr Avg<br />

Leverage Ratio, Annual Item; Field 15100<br />

Banks, Insurance, Other Financial Companies:<br />

Arithmetic average of the last five years of Invested Assets % Liabilities<br />

Invested Assets % Total Assets<br />

Asset Utilization Ratio, Annual Item; Field 15091<br />

Banks:<br />

Investments-Total / (Total Assets - Customer Liabilities on Acceptances) *100<br />

Customer Liabilities on Acceptances only subtracted when included in Total Assets<br />

Insurance Companies:<br />

Investments-Total / Total Assets * 100<br />

Other Financial Companies:<br />

Investments-Total / (Total Assets - Custody Securities) * 100<br />

Invested Assets % Total Assets - 5 Yr Avg<br />

Asset Utilization Ratio, Annual Item; Field 15094<br />

Banks, Insurance, Other Financial Companies:<br />

Arithmetic average of the last five years of Invested Assets % Total Assets<br />

Invested Assets % Total Deposits<br />

Leverage Ratio, Annual Item; Field 15161<br />

Banks:<br />

Investments-Total / Deposits-Total * 100<br />

Invested Assets % Total Deposits - 5 Yr Avg<br />

Leverage Ratio, Annual Item; Field 15164<br />

Banks:<br />

Arithmetic average of the last five years of Invested Assets % Total Deposits<br />

Invested Assets & Loans % Total Deposits<br />

Leverage Ratio, Annual Item; Field 15167<br />

Banks:<br />

(Investments-Total + Loans-Net) / Deposits-Total * 100<br />

Invested Assets & Loans % Total Deposits - 5 Yr Avg<br />

Issue 6<br />

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

Leverage Ratio, Annual Item; Field 15170<br />

Banks:<br />

Arithmetic average of the last five years of Invested Assets and Loans % Total Deposits<br />

Investment Income<br />

Income Data, Annual Item; Field 01006<br />

Banks, Other Financial Companies:<br />

INVESTMENT INCOME represents the realized gain or loss from the sale of investment securities.<br />

© Thomson Financial 2003-2007 347 Confidential Information of Thomson Financial

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