Worldscope Database Datatype Definitions Guide

Worldscope Database Datatype Definitions Guide Worldscope Database Datatype Definitions Guide

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Officers Issue 6 O Descriptive Data, Current Items; Fields 06041, 06051, 06061, 06071, 06081 All Industries: OFFICERS represent the principal officers of the company. The most senior ranking officer is updated in Field 06041, the least senior officer is updated in Field 06081. Footnotes: CT. Officer's Title Operating Cash / Fixed Charges Leverage Ratio, Annual Item; Field 08261 All Industries: Funds from Operations / (Interest Expense on Debt + (Preferred Dividends (Cash) / 1- (Tax Rate / 100)) If the Tax rate is negative or not available or if preferred dividends are 0: Funds from Operations / (Interest Expense on Debt + Preferred Dividends (Cash)) Exceptions: U.S. Companies: Standard Tax Rate Used in Calculations: 86 and prior years: 46% 87 and subsequent years: 34% 95 and subsequent years: 35% Operating Cash/Fixed Charges - 5 Yr Avg Leverage Ratio, Annual Item; Field 08265 All Industries: Arithmetic average of Operating Cash/Fixed Charges for the last five years Operating Expenses - Total Expense Data, Annual Item; Field 01249 All Industries: OPERATING EXPENSES - TOTAL represents the sum of all expenses related to operations. Operating Income Income Data, Annual Item; Field 01250 All Industries: OPERATING INCOME represents the difference between sales and total operating expenses Footnotes: B. Net of income taxes © Thomson Financial 2003-2007 388 Confidential Information of Thomson Financial

Operating Income Before Depreciation and Amortization Issue 6 Alphabetical List of Field Definitions - O Supplementary (Income) Data, Historic Item; Annual and Interim Time Series; Field 18155 All Industries: OPERATING INCOME DEPRECIATION AND AMORTIZATION represents the operating income of a company before depreciation and amortization expenses have been deducted. This item is populated for the quarterly, semi-annual, trimester, cumulative quarterly, cumulative trimester and annual time series based on the availability of underlying data. It is not available prior to 1998. Operating Income Return On Total Capital (%) Profitability Ratio, Annual Item; Field 08361 All Industries: Operating Income / Average of Last Year's and Current Year’s Total Capital * 100 This calculation uses restated data for last years values where available. Operating Income Return On Total Capital (%) - 5 Yr Avg Profitability Ratio, Annual Item; Field 08365 All Industries: Arithmetic average of the last five years of Operating Income/ Total Capital Operating Income – GAAP Supplementary (Income) Data, Annual Item; Field 06850 All Industries: OPERATING INCOME – GAAP represents the difference between sales/revenues and total operating expenses of a non-U.S. company adjusted to conform to U.S. Generally Accepted Accounting Principles. This item is presented in U.S. dollars (converted at the company's fiscal year twelve month average exchange rate). It is only available for ADRs trading on the NYSE, ASE or NASDAQ and is generally not available prior to 1994. Operating Income % Premiums Earned Profitability Ratio, Annual Item; Field 15519 Insurance Companies: Operating Income / Premiums Earned * 100 Operating Income % Premiums Earned - 5 Yr Avg Profitability Ratio, Annual Item; Field 15522 Insurance Companies: Arithmetic average of the last five years of Operating Income % Premiums Earned Footnotes: A. Three Year Average B. Four Year Average © Thomson Financial 2003-2007 389 Confidential Information of Thomson Financial

Operating Income Before Depreciation and Amortization<br />

Issue 6<br />

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

Supplementary (Income) Data, Historic Item; Annual and Interim Time Series; Field 18155<br />

All Industries:<br />

OPERATING INCOME DEPRECIATION AND AMORTIZATION represents the operating income of a<br />

company before depreciation and amortization expenses have been deducted.<br />

This item is populated for the quarterly, semi-annual, trimester, cumulative quarterly, cumulative trimester and<br />

annual time series based on the availability of underlying data. It is not available prior to 1998.<br />

Operating Income Return On Total Capital (%)<br />

Profitability Ratio, Annual Item; Field 08361<br />

All Industries:<br />

Operating Income / Average of Last Year's and Current Year’s Total Capital * 100<br />

This calculation uses restated data for last years values where available.<br />

Operating Income Return On Total Capital (%) - 5 Yr Avg<br />

Profitability Ratio, Annual Item; Field 08365<br />

All Industries:<br />

Arithmetic average of the last five years of Operating Income/ Total Capital<br />

Operating Income – GAAP<br />

Supplementary (Income) Data, Annual Item; Field 06850<br />

All Industries:<br />

OPERATING INCOME – GAAP represents the difference between sales/revenues and total operating<br />

expenses of a non-U.S. company adjusted to conform to U.S. Generally Accepted Accounting Principles.<br />

This item is presented in U.S. dollars (converted at the company's fiscal year twelve month average exchange<br />

rate). It is only available for ADRs trading on the NYSE, ASE or NASDAQ and is generally not available prior to<br />

1994.<br />

Operating Income % Premiums Earned<br />

Profitability Ratio, Annual Item; Field 15519<br />

Insurance Companies:<br />

Operating Income / Premiums Earned * 100<br />

Operating Income % Premiums Earned - 5 Yr Avg<br />

Profitability Ratio, Annual Item; Field 15522<br />

Insurance Companies:<br />

Arithmetic average of the last five years of Operating Income % Premiums Earned<br />

Footnotes:<br />

A. Three Year Average<br />

B. Four Year Average<br />

© Thomson Financial 2003-2007 389 Confidential Information of Thomson Financial

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