Worldscope Database Datatype Definitions Guide
Worldscope Database Datatype Definitions Guide Worldscope Database Datatype Definitions Guide
Issue 6 Alphabetical List of Field Definitions - R Data for this field is generally not available prior to 1996 for non-U.S. companies and 1991 for U.S. companies. Footnotes: A. No standard text Restructuring Expense Per Share Stock Data, Annual Item; Field 18210 All Industries: RESTRUCTURING EXPENSE PER SHARE represents the after tax per share cost of the reorganization of a company. Data for this field is generally not available prior to 1996 for non-U.S. companies, 1991 for U.S. companies and is shown per 1,000 shares for Brazilian companies. Footnotes: A. No standard text Restructuring Expense Per Share - Pre-tax Stock Data, Annual Item; Field 18211 All Industries: RESTRUCTURING EXPENSE PER SHARE - PRE-TAX represents the pre-tax per share cost of the reorganization of a company. Data for this field is generally not available prior to 1996 for non-U.S. companies, 1991 for U.S. companies and is shown per 1,000 shares for Brazilian companies. Retained Earnings Shareholders' Equity Data, Annual Item; Field 03495 All Industries: RETAINED EARNINGS represent the accumulated after tax earnings of the company which have not been distributed as dividends to shareholders or allocated to a reserve account. Excess involuntary liquidation value over stated value of preferred stock is deducted if there is an insufficient amount in the capital surplus account. Data for this field is generally not available prior to 1989. It includes but is not restricted to: Merger Reserves Reserves for associated undertakings Footnotes: A. Current year's net income Retained Earnings % Equity Profitability Ratio, Annual Item; Field 08911 All Industries: Retained Earnings / Common Equity * 100 This field is generally not available prior to 1989. Retained Earnings % Equity - 5 Yr Avg Profitability Ratio, Annual Item; Field 08915 All Industries: Arithmetic average of the last five years Retained Earnings % Equity. © Thomson Financial 2003-2007 442 Confidential Information of Thomson Financial
Return On Assets Issue 6 Alphabetical List of Field Definitions - R Profitability Ratio, Annual/Interim Item; Field 08326 Industrial Companies: Annual Time Series: (Net Income before Preferred Dividends + ((Interest Expense on Debt-Interest Capitalized) * (1-Tax Rate))) / Average of Last Year's and Current Year’s Total Assets * 100 Banks: Net Income before Preferred Dividends + ((Interest Expense on Debt-Interest Capitalized) * (1-Tax Rate))) / Average of Last Year's (Total Assets - Customer Liabilities on Acceptances) and Current Year’s (Total Assets - Customer Liabilities on Acceptances) * 100. Customer Liabilities on Acceptances only subtracted when included in Total Assets Insurance Companies: (Net Income before Preferred Dividends + ((Interest Expense on Debt-Interest Capitalized) *(1-Tax Rate))) + Policyholders' Surplus) / Average of Last Year's and Current Year’s Total Assets * 100 Other Financial Companies: (Net Income before Preferred Dividends + ((Interest Expense on Debt-Interest Capitalized) * (1-Tax Rate))) / Average of Last Year's (Total Assets - Custody Securities) and Current Year’s (Total Assets - Custody Securities) * 100 Exceptions: U.S. Companies: Standard Tax Rate Used in Calculations: 86 and prior years: 46% 87 to 94: 34% 95 and subsequent years: 35% All Industries: Interim Time Series: ((Trailing 12 Months Net Profit + (Trailing 12 Months Interest Expense On Debt * (1-Tax Rate / 100)))) / Average of Last Year's and Current Year’s Total Assets * 100 These calculations use restated data for last years values where available. If current year tax is > 1, no adjustment is made; if NA, prior period rate is used.. Return On Assets - 5 Yr Avg Profitability Ratio, Annual Item; Field 08330 All Industries: Arithmetic average of the last five years of Return on Assets Return On Capital Employed See RETURN ON INVESTED CAPITAL Return On Earning Assets Profitability Ratio, Annual Item; Field 15567 Banks: Net Income before Preferred Dividends / Average of Last Year’s and Current Years ( Investments-Total + Last Year's Loans-Net) * 100 © Thomson Financial 2003-2007 443 Confidential Information of Thomson Financial
- Page 391 and 392: Data for this field is generally no
- Page 393 and 394: Other Cash Flow Issue 6 Alphabetica
- Page 395 and 396: Other Intangibles - Net Issue 6 Alp
- Page 397 and 398: Footnotes: A. Includes other provis
- Page 399 and 400: Issue 6 Alphabetical List of Field
- Page 401 and 402: Other Sources/(Uses) - Financing Is
- Page 403 and 404: Par Value Issue 6 P Stock Data, Ann
- Page 405 and 406: Pension/Post Retirement Benefits Is
- Page 407 and 408: This item is only available in the
- Page 409 and 410: Pension Data - Prior Service Costs
- Page 411 and 412: Footnotes: D. Net of ESOP tax benef
- Page 413 and 414: Premiums Earned Issue 6 Alphabetica
- Page 415 and 416: Price Trend - Quarter To Date Stock
- Page 417 and 418: Price/Book Value Ratio - GAAP - Cur
- Page 419 and 420: Price/Book Value Ratio - Low Stock
- Page 421 and 422: Price/Earnings Ratio - Avg High-Low
- Page 423 and 424: Price/Earnings Ratio - GAAP - Low S
- Page 425 and 426: Price/Earnings Ratio - 3 Yr Avg - H
- Page 427 and 428: Issue 6 Alphabetical List of Field
- Page 429 and 430: Footnotes: A. Includes intangibles
- Page 431 and 432: It includes but is not restricted t
- Page 433 and 434: Ratio Of Total Loans To Total Capit
- Page 435 and 436: Issue 6 Alphabetical List of Field
- Page 437 and 438: Reinsurance & Adjustment Reserves I
- Page 439 and 440: Rental Income Issue 6 Alphabetical
- Page 441: Reserve For Loan Losses % Total Ass
- Page 445 and 446: Return On Equity - Per Share - Curr
- Page 447 and 448: Risk Weighted Assets Issue 6 Alphab
- Page 449 and 450: Savings/Other Time Deposits Liabili
- Page 451 and 452: Issue 6 Alphabetical List of Field
- Page 453 and 454: Separate And Variable Account Liabi
- Page 455 and 456: Issue 6 Alphabetical List of Field
- Page 457 and 458: Issue 6 BYTE ABBREVIATION EXCHANGE
- Page 459 and 460: Issue 6 BYTE INDEX COUNTRY 23 FTSE/
- Page 461 and 462: Issue 6 Reverse Splits Stocks (Curr
- Page 463 and 464: Tangible Book Value Per Share Stock
- Page 465 and 466: Ticker Symbol - Mult Share 1, 2, 3,
- Page 467 and 468: Total Assets (U.S.$) Issue 6 Alphab
- Page 469 and 470: Total Debt % Common Equity Issue 6
- Page 471 and 472: Goodwill/Cost in excess of net asse
- Page 473 and 474: Total Liabilities Issue 6 Alphabeti
- Page 475 and 476: Total Premiums Written Issue 6 Alph
- Page 477 and 478: Trading Volume (Weekly Average $ Am
- Page 479 and 480: Trailing Twelve Months Net Sales/Re
- Page 481 and 482: Treasury Stock Issue 6 Alphabetical
- Page 483 and 484: Unappropriated (Free) Reserves Issu
- Page 485 and 486: Issue 6 Alphabetical List of Field
- Page 487 and 488: Footnotes: A. No standard text Unre
- Page 489 and 490: Weighted Cost Of Debt Issue 6 W Sup
- Page 491 and 492: Issue 6 Alphabetical List of Field
Return On Assets<br />
Issue 6<br />
Alphabetical List of Field <strong>Definitions</strong> - R<br />
Profitability Ratio, Annual/Interim Item; Field 08326<br />
Industrial Companies:<br />
Annual Time Series:<br />
(Net Income before Preferred Dividends + ((Interest Expense on Debt-Interest Capitalized) * (1-Tax<br />
Rate))) / Average of Last Year's and Current Year’s Total Assets * 100<br />
Banks:<br />
Net Income before Preferred Dividends + ((Interest Expense on Debt-Interest Capitalized) * (1-Tax<br />
Rate))) / Average of Last Year's (Total Assets - Customer Liabilities on Acceptances) and Current Year’s<br />
(Total Assets - Customer Liabilities on Acceptances) * 100. Customer Liabilities on Acceptances only<br />
subtracted when included in Total Assets<br />
Insurance Companies:<br />
(Net Income before Preferred Dividends + ((Interest Expense on Debt-Interest Capitalized) *(1-Tax<br />
Rate))) + Policyholders' Surplus) / Average of Last Year's and Current Year’s Total Assets * 100<br />
Other Financial Companies:<br />
(Net Income before Preferred Dividends + ((Interest Expense on Debt-Interest Capitalized) * (1-Tax<br />
Rate))) / Average of Last Year's (Total Assets - Custody Securities) and Current Year’s (Total Assets -<br />
Custody Securities) * 100<br />
Exceptions:<br />
U.S. Companies:<br />
Standard Tax Rate Used in Calculations:<br />
86 and prior years: 46%<br />
87 to 94: 34%<br />
95 and subsequent years: 35%<br />
All Industries:<br />
Interim Time Series:<br />
((Trailing 12 Months Net Profit + (Trailing 12 Months Interest Expense On Debt * (1-Tax Rate / 100)))) /<br />
Average of Last Year's and Current Year’s Total Assets * 100<br />
These calculations use restated data for last years values where available. If current year tax is > 1, no<br />
adjustment is made; if NA, prior period rate is used..<br />
Return On Assets - 5 Yr Avg<br />
Profitability Ratio, Annual Item; Field 08330<br />
All Industries:<br />
Arithmetic average of the last five years of Return on Assets<br />
Return On Capital Employed<br />
See RETURN ON INVESTED CAPITAL<br />
Return On Earning Assets<br />
Profitability Ratio, Annual Item; Field 15567<br />
Banks:<br />
Net Income before Preferred Dividends / Average of Last Year’s and Current Years ( Investments-Total +<br />
Last Year's Loans-Net) * 100<br />
© Thomson Financial 2003-2007 443 Confidential Information of Thomson Financial
Change language