Worldscope Database Datatype Definitions Guide

Issue 6
Alphabetical List of Field Definitions - S
Stock Option Compensation Expense – Adjustment To Net Income, Net Of Tax
Supplementary Data, Annual Item; Field 18322
All Industries:
STOCK OPTION COMPENSATION EXPENSE – ADJUSTMENT TO NET INCOME, NET OF TAX
represents the adjustments to Net Income for estimated fair value provision for stock option
compensation, net of tax for companies that have not recognised the fair value of option compensation in
the Income Statement.
This item is only available in the annual time series at the company level.
Stock Option Compensation Expense, Net Of Tax
Supplementary Data, Annual Item; Field 18321
All Industries:
STOCK OPTION COMPENSATION EXPENSE, NET OF TAX represents the provision for stock option
compensation when reflected in the Income Statement. This would apply to the nominal charge
recognised by some companies or the fair value provision for companies who have adopted US GAAP
SFAS123 or other similar GAAP practices.
If this item is not reported net of taxes, the relevant standard tax rate will be applied to the reported pretax
amount.
This item is only available in the annual time series at the company level.
Stock Premium
See CAPITAL SURPLUS
Stock Split/Dividend Ratio
Stock Data, Annual Item; Field 05576
All Industries:
STOCK SPLI/DIVIDEND RATIO reflects the reciprocal of subsequent years accumulated stock
splits/stock dividends (i.e. 2:1 stock split in 1992 would result in a .5000 ratio for 1991) at the company’s
fiscal year end for non-U.S. corporations and at the end of the last calendar year for U.S. corporations.
It includes but is not restricted to:
Rights Issues
Scrip Issues
Capital Increases
Reverse Splits
This item is also available at the security level for 1987 and subsequent years.
See also Notes to DIVIDENDS PER SHARE
Stock Split/Dividend Ratio – Fiscal
Stock Data, Annual Item; Field 05575
All Industries:
STOCK SPLIT/DIVIDEND RATIO – FISCAL is the reciprocal of subsequent fiscal years accumulated
stock splits/stock dividends (i.e. a 2:1 stock split in 1999 would result in a .5000 ratio in 1998).
This item is also available at the security level for 1987 and subsequent years.
It includes but is not restricted to:
Rights Issues
Scrip Issues
Capital Increases
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