Worldscope Database Datatype Definitions Guide

Issue 6
Alphabetical List of Field Definitions - N
Insurance Companies:
Annual Time Series:
((Current Year's Net Income before Preferred Dividends + Current Year's Policyholders' Surplus) / (Last
Year's Net Income before Preferred Dividends + Last Year's Policyholders' Surplus) - 1) * 100
Interim Time Series:
(Current Year's Trailing 12 Months Net Profit / Last Year's Trailing 12 Months Net Profit - 1) * 100
This calculation uses restated data for last years values where available
Net Income – 3 Yr Annual Growth
Growth Rate, Annual Item; Field 08638
All Industries:
((Current Year's Net income / Net income four years ago, reduced to a compound annual rate) – 1) * 100
This item is only available for ADRs and is generally not available prior to 1996.
Net Income - 5 Yr Annual Growth
Growth Rate, Annual Item; Field 08640
All Industries:
((Current Year's Net Income before Preferred Dividends / Net Income before Preferred Dividends six
years ago, reduced to a compound annual rate) - 1) * 100
Insurance Companies:
((Current Year's Net Income before Preferred Dividends + Policyholders' Surplus) / (Net Income before
Preferred Dividends + Policyholders' Surplus six years ago, reduced to a compound annual rate) - 1) *
100
Net Income – Bottom Line (Formerly Net Income Before Preferred Dividends)
Supplementary (Income) Data, Annual Item; Field 01651
All Industries:
NET INCOME - BOTTOM LINE represents income after all operating and non-operating income and
expense, reserves, income taxes, minority interest and extraordinary items.
Footnotes:
A. Net income is before the effect of minority interests
C. Before capital contribution and state guarantees by government or interest on same
D. Profit before appropriations and tax
F. Profit before tax
G. Taxes and other expenses cannot be separated
H. Changed reporting practice to exclude effect of allocations to untaxed reserves
I. Excludes extraordinary charge or credit
J. Net income accounted for in the insurance reserve fund
K. Policyholders' surplus cannot be separated
L. Before provision for loan losses which cannot be separated from equity reserves
Net Income After Preferred Dividends (Basic EPS) (Formerly Net Income Used To
Calculate Basic Earnings Per Share)
Income Data, Annual Item; Field 01706
All Industries:
NET INCOME AFTER PREFERRED DIVIDENDS represents the net income after preferred dividends
that the company uses to calculate its basic earnings per share.
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