Worldscope Database Datatype Definitions Guide

Footnotes:
D. Net of ESOP tax benefit
Preferred Dividends (Cash)
Issue 6
Alphabetical List of Field Definitions - P
Stock Data, Annual Item; Field 05401
All Industries:
PREFERRED DIVIDENDS (CASH) represent the total cash preferred dividends paid on the company's
preferred stock during the year.
Preferred Stock
Shareholders' Equity Data, Annual Item; Field 03451
All Industries:
PREFERRED STOCK represents a claim prior to the common shareholders on the earnings of a
company and on the assets in the event of liquidation.
For U.S. corporations, its value is shown at the total involuntary liquidation value of the number of
preferred shares outstanding at year end. If preferred stock is redeemable at anytime by the shareholder
it is shown at redemption value, or if the company carries it at a higher value than the involuntary
liquidation value, the stated value.
Preferred stock of subsidiary and premium on preferred stock is included in preferred stock. It excludes
minority interest in preferred stock.
For Non-U.S. Corporations, the stated value of preferred stock is shown and it includes all preferred stock
related accounts.
For Non-U.S. Corporations preference stock which participates with the common/ordinary shares in the
profits of the company is included in common equity.
It includes but is not restricted to:
Redeemable preferred stock (field 18290)
Non-redeemable preferred stock (field 18289)
Footnotes:
A. Included in long term debt
B. Profit-participating preferred stock included in common equity
C. Net of ESOP guarantee
D. No standard text
Preferred Stock – GAAP
Supplementary (Liability) Data, Annual Item; Field 06783
All Industries:
PREFERRED STOCK – GAAP represents the preferred stock of a non-U.S. company adjusted to
conform to U.S. Generally Accepted Accounting Principles. See definition for PREFERRED STOCK for
additional information.
This item is presented in U.S. dollars (converted at the company's fiscal year end exchange rate). It is only
available for ADRs trading on the NYSE, ASE or NASDAQ and is generally not available prior to 1994.
Preferred Stock Issued For ESOP
Liability Data, Annual Item; Field 03448
All Industries:
PREFERRED STOCK ISSUED FOR ESOP represents the total number of preferred shares issued to the
employee stock option plan. This field would include all the shares that are fully paid for as well as those
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