Footnote Codes:
A.  No standard text
 

DataType	Periodicity	Adjustable	Scalable	Currency Translation	Source Code
Double	Annual	Yes	No	Yes	18202

Back To Top
 

AccountingChangesCumEffect

Worldscope Item Name: CUMULATIVE EFFECT OF ACCOUNTING CHANGE
Supplementary Income Data, All Industries:

CUMULATIVE EFFECT OF ACCOUNTING CHANGE represents the income statement account which shows the net of tax effect of changing from one accounting principle to another. It is the difference between the actual retained earnings using the old method at the beginning of the year and the retained earnings that would have been reported at the beginning of the year if the new method had been used in prior years.

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.

Footnote Codes:
A.  No standard text
 

DataType	Periodicity	Adjustable	Scalable	Currency Translation	Source Code
Double	Annual	No	Yes	Yes	18218

Back To Top
 

AccountsPayable

Worldscope Item Name: ACCOUNTS PAYABLE
Liability Data, Industrials:

ACCOUNTS PAYABLE represent the claims of trade creditors for unpaid goods or services which are due within the normal operating cycle of the company.

Data for this field is generally not available prior to 1989.

It includes:
(1) Due to factor
(2) Bills of Exchange

Footnote Codes:
A. Includes other current liabilities
 

DataType	Periodicity	Adjustable	Scalable	Currency Translation	Source Code
Double	Annual	No	Yes	Yes	03040

Back To Top
 

AccountsPayableIncDecCFStmt

Worldscope Item Name: INCREASE/DECREASE IN ACCOUNTS PAYABLE
Cash Flow Data, Industrials, Other Financial Companies:

ACCOUNTS PAYABLE INC DEC CF STMT represents the change in the amount of accounts payable from one year to the next as reported in the cash flow statement.

Data for this field is generally not available prior to 1992.

Footnote Codes:
A.  No standard text
 

DataType	Periodicity	Adjustable	Scalable	Currency Translation	Source Code
Double	Annual	No	Yes	Yes	04827

Back To Top
 

AccountsPayablePctSales

Worldscope Item Name: ACCOUNTS PAYABLE % SALES
Profitability Ratio, Industrials:

Accounts Payable / Sales * 100
 

DataType	Periodicity	Adjustable	Scalable	Currency Translation	Source Code
Double	Annual	No	No	No	08901

Back To Top
 

AccountsPayablePctSales5YrAvg

Worldscope Item Name: ACCOUNTS PAYABLE % SALES - 5 YR AVG
Profitability Ratio, Industrials:

Arithmetic average of the last five years of Accounts Payable % Sales.
 

DataType	Periodicity	Adjustable	Scalable	Currency Translation	Source Code
Double	Annual	No	No	No	08905

Back To Top
 

AccountsReceivableDays

Worldscope Item Name: ACCOUNTS RECEIVABLE DAYS
Liquidity Ratio, Industrials:

ACCOUNTS RECEIVABLE DAYS = 360 / (Net Sales or Revenues / (Current Year's Receivables-Net +

Last Year's Receivables-Net / 2))
 

DataType	Periodicity	Adjustable	Scalable	Currency Translation	Source Code
Double	Annual	No	No	No	08131

Back To Top
 

AccountsReceivableDays5YrAvg

Worldscope Item Name: ACCOUNTS RECEIVABLE DAYS - 5 YR AVG
Liquidity Ratio, Industrials:

ACCOUNTS RECEIVABLE DAYS 5 YR AVG = Arithmetic average of the last five years of Accounts Receivable Days
 

DataType	Periodicity	Adjustable	Scalable	Currency Translation	Source Code
Double	Annual	No	No	No	08135

Back To Top
 

AccountsReceivableDaysAnnual

Thomson Analytics Calculated Item Using Worldscope Database
=360/((Sales[0y])/((TotalReceivables[0y]+TotalReceivables[-1y])/2))
 
Back To Top
 

AccountsReceivableDaysQuarterly

Thomson Analytics Calculated Item Using Worldscope Database
=TAVERAGE(TotalReceivables, 0q, -4)/(Sales12MonthMoving/360)
 
Back To Top
 

AccountsReceivableIncDecCFStmt

Worldscope Item Name: DECREASE/INCREASE IN RECEIVABLES
Supplementary Cash Flow Data, Industrials, Other Financial Companies:

ACCOUNTS RECEIVABLE INC DEC CF STMT represents the change in the amount of receivables net of allowances from one year to the next as reported in the cash flow statements.

Data for this field is generally not available prior to 1992.

Footnote Codes:
A.  No standard text
 

DataType	Periodicity	Adjustable	Scalable	Currency Translation	Source Code
Double	Annual	No	Yes	Yes	04825

Back To Top
 

AccruedPayroll

Worldscope Item Name: ACCRUED PAYROLL
Liability Data, Industrials, Insurance Companies:

ACCRUED PAYROLL represents payroll expenses which are incurred within the normal operating cycle of the company but are not paid.

Data for this field is generally not available prior to 1989.

It includes:
(1) Commissions
(2) Vacation Pay
(3) Profit sharing
(4) Incentive bonuses
(5) Pensions

It excludes:
(1) Payroll taxes
 

DataType	Periodicity	Adjustable	Scalable	Currency Translation	Source Code
Double	Annual	No	Yes	Yes	03054

Back To Top
 

AccruedTaxes

Worldscope Item Name: ACCRUED TAXES
Supplementary Liability Data, Banks:

ACCRUED TAXES represent the amount of income taxes accrued but not yet paid to the federal, state, foreign or local government.
 

DataType	Periodicity	Adjustable	Scalable	Currency Translation	Source Code
Double	Annual	No	Yes	Yes	03060

Back To Top
 

AcctgForCurrencyTransGnLs

Worldscope Item Name: ACCOUNTING FOR FOREIGN CURRENCY TRANSLATION GAIN/LOSS
Accounting Standard, All Industries:

01 Taken to income statement
02 Taken to shareholders' equity
03 Deferred
04 Taken to income statement and/or deferred
05 Taken to income statement and/or shareholders' equity
09 Not disclosed/Not applicable
 

DataType	Periodicity	Adjustable	Scalable	Currency Translation	Source Code
Ascii Text	Annual	No	No	No	07501

Back To Top
 

AcctgForGoodwill

Worldscope Item Name: ACCOUNTING FOR GOODWILL
Accounting Standard, All Industries:

01 Amortized
02 Capitalized, not amortized
03 Expensed when incurred
04 Capitalized, written off at management discretion
05 Taken to reserves
06 Amortized and/or taken to reserves
07 Taken to reserves or expensed
09 Not disclosed
 

DataType	Periodicity	Adjustable	Scalable	Currency Translation	Source Code
Ascii Text	Annual	No	No	No	07506

Back To Top
 

AcctgForLTFinancialLeases

Worldscope Item Name: ACCOUNTING FOR LONG TERM FINANCIAL LEASES
Accounting Standard, Industrials, Banks:

01 Capitalized and amortized
02 Expensed
03 Some capitalized and some expensed
09 Not disclosed
 

DataType	Periodicity	Adjustable	Scalable	Currency Translation	Source Code
Ascii Text	Annual	No	No	No	07511

Back To Top
 

AcctgForOthIntangDefrdCharges

Worldscope Item Name: ACCOUNTING FOR OTHER INTANGIBLES/DEFERRED CHARGES
Accounting Standard, All Industries:

01 Amortized
02 Capitalized, not amortized
03 Expensed when incurred
04 Capitalized, written off at management discretion
05 Taken to reserves
09 Not disclosed
 

DataType	Periodicity	Adjustable	Scalable	Currency Translation	Source Code
Ascii Text	Annual	No	No	No	07516

Back To Top
 

AcctgMethodForLTInvestBtwn21To50

Worldscope Item Name: ACCOUNTING METHOD FOR LONG TERM INVESTMENT 21 - 50%
Accounting Standard, All Industries:

01 Cost
02 Equity
03 Cost, but consolidated where significant influence
04 Equity, but consolidated where significant influence
05 Equity and cost, depending on significant influence
07 Equity and proportional consolidation
09 Not disclosed
 

DataType	Periodicity	Adjustable	Scalable	Currency Translation	Source Code
Ascii Text	Annual	No	No	No	07526

Back To Top
 

AcctgMethodForLTInvestGT50

Worldscope Item Name: ACCOUNTING METHOD FOR LONG TERM INVESTMENT GREATER THAN 50%
Accounting Standard, All Industries:

01 All subsidiaries are consolidated
02 Domestic subsidiaries consolidated, others on cost basis
06 No consolidation, cost basis (parent company only)
07 No consolidation, equity basis (parent company only)
08 Consolidation for significant subsidiaries, others are on an equity basis
09 Not disclosed
10 Consolidation for significant subsidiaries, others are on cost basis
12 Not applicable
15 Consolidated except for financial services subsidiaries which are on equity basis
17 Consolidation for significant subsidiaries others on equity or proportional consolidation
 

DataType	Periodicity	Adjustable	Scalable	Currency Translation	Source Code
Ascii Text	Annual	No	No	No	07531

Back To Top
 

AcctgMethodForLTInvestLessThan20

Worldscope Item Name: ACCOUNTING METHOD FOR LONG TERM INVESTMENTS LESS THAN 20%
Accounting Standard, All Industries:

01 Cost
02 Equity
03 Lower of cost and intrinsic value
04 Market value
09 Not disclosed
 

DataType	Periodicity	Adjustable	Scalable	Currency Translation	Source Code
Ascii Text	Annual	No	No	No	07521

Back To Top
 

AcctgStandardsFollowed

Worldscope Item Name: ACCOUNTING STANDARDS FOLLOWED
Accounting Standard, All Industries:

01 Local standards
02 International standards
03 U.S. standards (GAAP)
05 EU standards
06 International standards and some EU guidelines
08 Local standards with EU and IASC guidelines
09 Not disclosed
10 Local standards with some EU guidelines
17 Local standards with some OECD guidelines
18 Local standards with some IASC guidelines
21 Local standards with a certain reclassification for foreign companies
 

DataType	Periodicity	Adjustable	Scalable	Currency Translation	Source Code
Ascii Text	Annual	No	No	No	07536

Back To Top
 

AccumAmortUnderCapitalLeases

Worldscope Item Name: ACCUMULATED AMORTIZATION - PROPERTY, PLANT AND EQUIPMENT UNDER CAPITALIZED LEASES
Supplementary Asset Data, Industrials, Other Financial Companies:

ACCUMULATED AMORTIZATION - PROPERTY, PLANT AND EQUIPMENT UNDER CAPITALIZED LEASES represents the portion of accumulated amortization that relates to the reduction in the useful economic life of property, plant and equipment under capitalized leases.

Data for this field is generally not available prior to 1992.

Footnote Codes:
A.  No standard text
D.  Includes other
 

DataType	Periodicity	Adjustable	Scalable	Currency Translation	Source Code
Double	Annual	No	Yes	Yes	18389

Back To Top
 

AccumDepreciationBuildings

Worldscope Item Name: ACCUMULATED DEPRECIATION - BUILDINGS
Supplementary Asset Data, Industrials, Other Financial Companies:

ACCUMULATED DEPRECIATION - BUILDINGS represents the portion of accumulated depreciation that relates to the reduction in the useful economic life of the plant, office complex or warehouse from the wear and tear on those buildings.

Data for this field is generally not available prior to 1992.

Footnote Codes:
A.  No standard text
D.  Includes other
 

DataType	Periodicity	Adjustable	Scalable	Currency Translation	Source Code
Double	Annual	No	Yes	Yes	18384

Back To Top
 

AccumDepreciationLandAndImprvmnt

Worldscope Item Name: ACCUMULATED DEPRECIATION - LAND
Supplementary Asset Data, Industrials, Other Financial Companies:

ACCUMULATED DEPRECIATION - LAND represents the portion of accumulated depreciation that relates to the reduction in the useful economic life of land.

Data for this field is generally not available prior to 1992.

Footnote Codes:
A.  No standard text
D.  Includes other
 

DataType	Periodicity	Adjustable	Scalable	Currency Translation	Source Code
Double	Annual	No	Yes	Yes	18383

Back To Top
 

AccumDepreciationLeases

Worldscope Item Name: ACCUMULATED DEPRECIATION - RENTAL/LEASED EQUIPMENT
Supplementary Asset Data, Industrials, Other Financial Companies:

ACCUMULATED DEPRECIATION - RENTAL/LEASED EQUIPMENT represents the portion of accumulated depreciation that relates to the reduction in the useful economic life of rental/leased property.

Data for this field is generally not available prior to 1992.

Footnote Codes:
A.  No standard text
D.  Includes other
 

DataType	Periodicity	Adjustable	Scalable	Currency Translation	Source Code
Double	Annual	No	Yes	Yes	18386

Back To Top
 

AccumDepreciationMachAndEquip

Worldscope Item Name: ACCUMULATED DEPRECIATION - MACHINERY AND EQUIPMENT
Supplementary Asset Data, Industrials, Other Financial Companies:

ACCUMULATED DEPRECIATION - MACHINERY AND EQUIPMENT represents the portion of accumulated depreciation that relates to the reduction in the useful economic life of machinery and equipment.

Data for this field is generally not available prior to 1992.

Footnote Codes:
A.  No standard text
D.  Includes other
 

DataType	Periodicity	Adjustable	Scalable	Currency Translation	Source Code
Double	Annual	No	Yes	Yes	18385

Back To Top
 

AccumDepreciationOtherPPE

Worldscope Item Name: ACCUMULATED DEPRECIATION - OTHER PROPERTY, PLANT AND EQUIPMENT
Supplementary Asset Data, Industrials, Other Financial Companies:

ACCUMULATED DEPRECIATION - OTHER PROPERTY, PLANT AND EQUIPMENT represents the portion of accumulated depreciation that relates to the reduction in the useful economic life of any item not included in land, buildings, machinery and equipment, rental/leased equipment, and transportation equipment.

Data for this field is generally not available prior to 1992.

Footnote Codes:
A. No standard text
B.
 

DataType	Periodicity	Adjustable	Scalable	Currency Translation	Source Code
Double	Annual	No	Yes	Yes	18387

Back To Top
 

AccumDepreciationTransportEquip

Worldscope Item Name: ACCUMULATED DEPRECIATION - TRANSPORTATION EQUIPMENT
Supplementary Asset Data, Industrials, Other Financial Companies:

ACCUMULATED DEPRECIATION - TRANSPORTATION EQUIPMENT represents the portion of accumulated depreciation that relates to the reduction in the useful economic life of transportation equipment.

Data for this field is generally not available prior to 1992.

Footnote Codes:
A.  No standard text
D.  Includes other
 

DataType	Periodicity	Adjustable	Scalable	Currency Translation	Source Code
Double	Annual	No	Yes	Yes	18388

Back To Top
 

AccumDeprPctFixedAssets

Worldscope Item Name: ACCUMULATED DEPRECIATION % GROSS FIXED ASSETS
Asset Utilization Ratio, Industrials:

ACCUM DEPR PCT FIXED ASSETS = Accumulated Depreciation / Property, Plant & Equipment-Gross * 100
 

DataType	Periodicity	Adjustable	Scalable	Currency Translation	Source Code
Double	Annual	No	No	No	08426

Back To Top
 

AccumDeprPctFixedAssets5YrAvg

Worldscope Item Name: ACCUMULATED DEPRECIATION % GROSS FIXED ASSETS - 5 YR AVG
Asset Utilization Ratio, Industrials:

ACCUM DEPR PCT FIXED ASSETS 5YR AVG = Arithmetic average of the last five years of Accumulated Depreciation % Gross Fixed Assets
 

DataType	Periodicity	Adjustable	Scalable	Currency Translation	Source Code
Double	Annual	No	No	No	08430

Back To Top
 

AccumulatedDepreciation

Worldscope Item Name: ACCUMULATED DEPRECIATION
Asset Data, Industrials, Other Financial Companies:

ACCUMULATED DEPRECIATION represents the expense related to the fixed assets still carried on the books of the company. Sometimes the term "reserve for depreciation" is used.

It includes:
(1) Accumulated depreciation
(2) Accumulated depletion
(3) Accumulated amortization
(4) Depreciation on leasehold improvements
(5) Amortization of Property, Plant & Equipment leased under capitalized lease obligations
(6) Excess depreciation (for Non-U.S. corporations)

It excludes:
(1) Flexible depreciation used for tax purposes (if shown on the balance sheet)

Footnote Codes:
A.  Includes amortization of intangibles
B.  Includes accumulated excess depreciation/write-downs
H.  Excessive revaluation of fixed assets
J.  Includes appropriations for net expenditures on mining assets
 

DataType	Periodicity	Adjustable	Scalable	Currency Translation	Source Code
Double	Annual	No	Yes	Yes	02401

Back To Top
 

AcquisitionMethod

Worldscope Item Name: ACQUISITION METHOD
Accounting Standard, All Industries:

01 Pooling of interest
02 Purchase
03 Mixed
09 Not disclosed
 

DataType	Periodicity	Adjustable	Scalable	Currency Translation	Source Code
Ascii Text	Annual	No	No	No	07541

Back To Top
 

Acronym

Worldscope Item Name: ACRONYM
All Industries:

ACRONYM represents an abbreviated version of a company's registered name often formed by using the first letter of the words in the name. It could also be a commonly used name for a company.
 

DataType	Periodicity	Adjustable	Scalable	Currency Translation	Source Code
Ascii Text	Scalar	No	No	No	06014

Back To Top
 

ActualLoanLosses

Worldscope Item Name: ACTUAL LOAN LOSSES
Supplementary Asset Data, Banks

The amount of loans that the bank decides are uncollectible and writes off in a given year.

Footnote Codes:
(1) Net of recoveries
(2) Taken from parent company
 

DataType	Periodicity	Adjustable	Scalable	Currency Translation	Source Code
Double	Annual	No	Yes	Yes	01273

Back To Top
 

ActualLoanLossesPctReserve

Worldscope Item Name: ACTUAL LOAN LOSSES % RESERVE FOR LOAN LOSSES
Other Ratio, Banks:

ACTUAL LOAN LOSSES PCT RESERVE = Net Loan Losses / Reserve for Loan Losses * 100
 

DataType	Periodicity	Adjustable	Scalable	Currency Translation	Source Code
Double	Annual	No	No	No	15085

Back To Top
 

ActualLoanLossesPctReserve5YrAvg

Worldscope Item Name: ACTUAL LOAN LOSSES % RESERVE FOR LOAN LOSSES - 5 YR AVG
Other Ratio, Banks:

ACTUAL LOAN LOSSES PCT RESERVE 5YR AVG = Arithmetic average of the last five years of Actual Loan Losses % Reserve for Loan Losses
 

DataType	Periodicity	Adjustable	Scalable	Currency Translation	Source Code
Double	Annual	No	No	No	15088

Back To Top
 

ActualRecoveries

Worldscope Item Name: ACTUAL RECOVERIES BANK
Supplementary Data

Represent the amount of the loans previously charged off by the bank that were repaid within a given year.
 

DataType	Periodicity	Adjustable	Scalable	Currency Translation	Source Code
Double	Annual	No	Yes	Yes	01274

Back To Top
 

AdditionsToOthAssetsCFStmt

Worldscope Item Name: ADDITIONS TO OTHER ASSETS
Cash Flow Data, All Industries:

ADDITIONS TO OTH ASSETS CF STMT represent the amount used to increase all other assets except fixed assets and net assets from acquisitions.

It includes:
(1) Increase in deferred charges
(2) Increase in goodwill/cost in excess of net assets purchased
(3) Increase in intangible assets
(4) Increase in investments (prior to 1989)
(5) Increase in net assets
(6) Increase in other assets
 

DataType	Periodicity	Adjustable	Scalable	Currency Translation	Source Code
Double	Annual	No	Yes	Yes	04651

Back To Top
 

AddressBuilding

Worldscope Item Name: ADDRESS – Field 6021: Building of the company’s offices
Descriptive Data, All Industries:

ADDRESS BUIDLING represents the building location of the corporate offices of a company.
 

DataType	Periodicity	Adjustable	Scalable	Currency Translation	Source Code
Ascii Text	Scalar	No	No	No	06021

Back To Top
 

AddressCity

Worldscope Item Name: ADDRESS – Field 6023: City
Descriptive Data, All Industries:

ADDRESS CITY represents the city location of the corporate offices of a company.
 

DataType	Periodicity	Adjustable	Scalable	Currency Translation	Source Code
Ascii Text	Scalar	No	No	No	06023

Back To Top
 

AddressCountry

Worldscope Item Name: ADDRESS – Field 6026: Nation
Descriptive Data, All Industries:

ADDRESS COUNTRY represents the country/nation location of the corporate offices of a company.
 

DataType	Periodicity	Adjustable	Scalable	Currency Translation	Source Code
Ascii Text	Scalar	No	No	No	06026

Back To Top
 

AddressStateProvince

Worldscope Item Name: ADDRESS – Field 6024: State, Province, County or District
Descriptive Data, All Industries:

ADDRESS STATE PROVINCE represents the state location of the corporate offices of a company.
 

DataType	Periodicity	Adjustable	Scalable	Currency Translation	Source Code
Ascii Text	Scalar	No	No	No	06024

Back To Top
 

AddressStreet

Worldscope Item Name: ADDRESS – Field 6022: Street Address
Descriptive Data, All Industries:

ADDRESS STREET represents the street location of the corporate offices of a company.
 

DataType	Periodicity	Adjustable	Scalable	Currency Translation	Source Code
Ascii Text	Scalar	No	No	No	06022

Back To Top
 

AddressZIPPostalCode

Worldscope Item Name: ADDRESS – Field 6025: Zip or Postal Code
Descriptive Data, All Industries:

ADDRESS ZIP POSTAL CODE represents the zip code of the location of the corporate offices of a company.
 

DataType	Periodicity	Adjustable	Scalable	Currency Translation	Source Code
Ascii Text	Scalar	No	No	No	06025

Back To Top
 

AdjustmentFactor

Thomson Analytics Specific Item:ADJUSTMENT FACTOR
The raw split factor applied to a company.
 

DataType	Periodicity	Adjustable	Scalable	Currency Translation
Double	Annual	No	No	No

Back To Top
 

ADRCusip1

Worldscope Item Name: ADR/U.S. FOREIGN FILER CUSIP 1, 2, 3
Supplementary Data, All Industries:

ADR CUSIP 1, 2, 3 represents the cusip of the ADR security which is represented on Worldscope. These items are provided on the Worldscope Identifier of the non-U.S. company/security represented by the ADR.
 

DataType	Periodicity	Adjustable	Scalable	Currency Translation
Ascii Text	Scalar	No	No	No

Back To Top
 

ADRCusip2

Worldscope Item Name: ADR/U.S. FOREIGN FILER CUSIP 1, 2, 3
Supplementary Data, All Industries:

ADR CUSIP 1, 2, 3 represents the cusip of the ADR security which is represented on Worldscope. These items are provided on the Worldscope Identifier of the non-U.S. company/security represented by the ADR.
 

DataType	Periodicity	Adjustable	Scalable	Currency Translation
Ascii Text	Scalar	No	No	No

Back To Top
 

ADRCusip3

Worldscope Item Name: ADR/U.S. FOREIGN FILER CUSIP 1, 2, 3
Supplementary Data, All Industries:

ADR CUSIP 1, 2, 3 represents the cusip of the ADR security which is represented on Worldscope. These items are provided on the Worldscope Identifier of the non-U.S. company/security represented by the ADR.
 

DataType	Periodicity	Adjustable	Scalable	Currency Translation
Ascii Text	Scalar	No	No	No

Back To Top
 

ADRExchangeFactor

Worldscope Item Name: ADR/U.S. FOREIGN FILER EXCHANGE FACTOR
Supplementary Data, All Industries:

ADR EXCHANGE FACTOR represents the multiplier used to adjust the shares of the underlying non-U.S. company to arrive at the ADR equivalent shares. It is the reciprocal of the ADR exchange ratio.
 

DataType	Periodicity	Adjustable	Scalable	Currency Translation
Double	Scalar	No	No	No

Back To Top
 

ADRExchangeRateToUSDCurrent

Worldscope Item Name: CURRENT EXCHANGE RATE (U.S. $)
Supplementary Data, All Industries:

CURRENT EXCHANGE RATE (U.S. $) represents the exchange rate used to convert applicable current items into U.S. dollars.
This item is only available for ADRs.
 

DataType	Periodicity	Adjustable	Scalable	Currency Translation
Double	Scalar	No	No	No

Back To Top
 

ADRExchangeRateToUSDFYrAvg

Worldscope Item Name: FISCAL YEAR 12 MONTH AVERAGE EXCHANGE RATE (U.S. $)
Supplementary Data, All Industries:
 
FISCAL YEAR 12 MONTH AVERAGE EXCHANGE RATE (U.S. $) represents the 12 month average exchange rate used to convert income statement and cash flow items into U.S. dollars.
This item is only available for ADRs.
 

DataType	Periodicity	Adjustable	Scalable	Currency Translation
Double	Annual	No	No	No

Back To Top
 

ADRExchangeRateToUSDFYREnd

Worldscope Item Name: FISCAL YEAR END EXCHANGE RATE (U.S. $)
Supplementary Data, All Industries:

FISCAL YEAR END EXCHANGE RATE (U.S. $) represents the fiscal year end exchange rate used to convert balance sheet items into U.S. dollars.
This item is only available for ADRs.
 

DataType	Periodicity	Adjustable	Scalable	Currency Translation
Double	Annual	No	No	No

Back To Top
 

ADRExchangeRatio

Worldscope Item Name: ADR EXCHANGE RATIO
Supplementary Data, All Industries:

ADR EXCHANGE RATIO represents the relationship between the American Depositary Receipt and the common share represented by the ADR. For example, an ADR ratio of 1:5 represents that 1 ADR is equivalent to 5 outstanding shares.

This item is only available for ADRs.
 

DataType	Periodicity	Adjustable	Scalable	Currency Translation
Ascii Text	Scalar	No	No	No

Back To Top
 

ADRIndicator

Worldscope Item Name: INDICATOR – ADR
Descriptive Data, All Industries

Indicates companies, which have American Depository Receipts trading on a U.S. exchange. If a company has ADR’s, an "X" would be provided in this field.
 

DataType	Periodicity	Adjustable	Scalable	Currency Translation	Source Code
Bool	Scalar	No	No	No	11496

Back To Top
 

ADRNonUSCompanyWorldscopeID

Worldscope Item Name: ADR/U.S. FOREIGN FILER NON-U.S. COMPANY INDENTIFIER
Descriptive Data, All Industries:

ADR NON-U.S. COMPANY IDENTIFIER represents the Worldscope Identifier of the underlying company that is represented by the ADR.
 

DataType	Periodicity	Adjustable	Scalable	Currency Translation
Ascii Text	Scalar	No	No	No

Back To Top
 

ADRNonUSSecurityWorldscopeID

Worldscope Item Name: ADR/U.S. FOREIGN FILER NON-U.S. SECURITY INDENTIFIER
Descriptive Data, All Industries:

ADR NON-U.S. SECURITY IDENTIFIER represents the Worldscope Identifier of the underlying security that is represented by the ADR.
 

DataType	Periodicity	Adjustable	Scalable	Currency Translation	Source Code
Ascii Text	Scalar	No	No	No	05576

Back To Top
 

ADRSponsoredIndicator

Worldscope Item Name: INDICATOR – SPONSORED/UNSPONSORED
Descriptive Data, All Industries:
INDICATOR – SPONSORED/UNSPONSORED indicates whether or not the ADR is a sponsored or unsponsored program. An "S" in this field indicates sponsored, a "U" indicates unsponsored.
This item is only available for ADRs.
 

DataType	Periodicity	Adjustable	Scalable	Currency Translation
Bool	Scalar	No	No	No

Back To Top
 

AfterTaxOthIncomeOrExpense

Worldscope Item Name: AFTER TAX OTHER INCOME/EXPENSE
Income Data, All Industries:

AFTER TAX OTH INCOME OF EXPENSE represents miscellaneous items reported net of tax which are included in the company's net income.

Data for this field is generally not available prior to 1989.

Includes:
(1) Tax benefit for common stock ESOP dividends.

Excludes:
(1) Tax benefit for preferred stock ESOP dividends

Footnote Codes:
A. No standard text
B. Includes ESOP common stock tax benefit
C. Includes amortization of consolidation adjustments
 

DataType	Periodicity	Adjustable	Scalable	Currency Translation	Source Code
Double	Annual	No	Yes	Yes	01504

Back To Top
 

Alpha

Worldscope Item Name: ALPHA
Stock Market Performance Ratio, All Industries:

ALPHA = A measure of the amount of return produced by a stock's inherent factors rather than market sensitivity factors. This coefficient is based on between 23 and 35 consecutive month end percent changes of the company and a local market index.

This item is also available at the security level.

The following indices are used in the calculation of alpha
 
(1) Argentina MERVAL
(2) Australia All Ordinaries
(1) Austria Credit Aktien
(2) Belgium BEL 20 Index
(3) Brazil Bovespa
(4) Canada TSE300
(5) Chile IGPA General
(6) Colombia IBB Index
(7) Denmark Copenhagen Stock Exchange
(8) Finland HEX General
(9) France SBF 250
(10) Germany Faze Actin
(11) Greece Athens Stock Exchange
(12) Hong Kong Hang Seng Index
(13) India BSE Sensitive Index
(14) Indonesia Jakarta Composite Index
(15) Ireland ISEQ Overall
(16) Italy Banca Commerciale Italy Index (B.C.I.)
(17) Japan Nikkei 225
(18) Malaysia KLSE Composite Index
(19) Mexico IPC Index
(20) Netherlands CBS General Index
(21) New Zealand NZSE40 Index
(22) Norway Oslo Stock Exchange
(23) Philippines Philippines S.E. Composite Index
(24) Portugal BT&A Index
(25) Singapore Straits Times Industrial
(26) South Africa JSE Industrials
(27) South Korea South Korea Composite Index
(28) Stock Exchange
(29) Sweden Affarsvarlden
(30) Switzerland Swiss Bank Industrial
(31) Taiwan Weighted Price Index
(32) Thailand Bangkok Stock Exchange Index
(33) Turkey Istanbul Composite Index
(34) United Kingdom FT All Share
(35) United States S&P 500
(36) Venezuela MERINVEST
 

DataType	Periodicity	Adjustable	Scalable	Currency Translation	Source Code
Double	Scalar	No	No	No	09803

Back To Top
 

Americas

Thomson Analytics Calculated Item Using Worldscope Database
=IsInList(CountryCode,"ARG", "BRA", "CAN", "CHL","COL", "MEX","PER", "USA","VEN") and IsNA(InactiveDateCompany)
 
Back To Top
 

AmortizationOfDeferredCharges

Worldscope Item Name: AMORTIZATION OF DEFERRED CHARGES

Supplementary Expense Data, Industrials, Other Financial Companies:

AMORTIZATION OF DEFERRED CHARGES represents the cost allocation of expenditure not yet recognized as an expense.

Data for this field is generally not available prior to 1992.

It includes:
(1) Amortization of start-up costs

Footnote Codes:
A.  No standard text
 

DataType	Periodicity	Adjustable	Scalable	Currency Translation	Source Code
Double	Annual	No	Yes	Yes	01150

Back To Top
 

AmortizationOfIntangAssetsCFStmt

Worldscope Item Name: AMORTIZATION OF INTANGIBLE ASSETS
Cash Flow Data, Industrials, Other Financial Companies:

AMORTIZATION OF INTANG ASSETS CF STMT represents the cost allocation for intangible assets such as patents and leasehold improvements, trademarks, book plates, tools and film costs. It is a non-cash charge.

It includes:
(1) Amortization of goodwill/cost in excess of net assets purchased
(2) Amortization of intangible assets

It excludes:
(1) Amortization of discounts or premiums on financial instruments owed or outstanding
 

DataType	Periodicity	Adjustable	Scalable	Currency Translation	Source Code
Double	Annual	No	Yes	Yes	04050

Back To Top
 

AmortizationOfIntangibles

Worldscope Item Name: AMORTIZATION OF INTANGIBLES
Industrials, Other Financial Companies:

AMORTIZATION OF INTANGIBLES represents the cost allocation for intangible assets such as patents, leasehold improvements, trademarks, bookplates, tools and film costs.

Data for this field is generally not available prior to 1992.

It includes:
(1) Amortization of goodwill/cost in excess of net assets purchased
(2) Amortization of intangible assets

Footnote Codes:
A.  No standard text
B.  Includes amortization of deferred charges
 

DataType	Periodicity	Adjustable	Scalable	Currency Translation	Source Code
Double	Annual	No	Yes	Yes	01149

Back To Top
 

AmortOfPremDiscOnInvestAcctStd

Worldscope Item Name: AMORTIZATION OF PREMIUM/DISCOUNT ON INVESTMENTS
Accounting Standard, Banks, Insurance, Other Financial Companies:

01 Accrued
02 Not accrued
09 Not disclosed
 

DataType	Periodicity	Adjustable	Scalable	Currency Translation	Source Code
Ascii Text	Annual	No	No	No	07676

Back To Top
 

Asia

Thomson Analytics Calculated Item Using Worldscope Database
= IsInList(CountryCode, "CHN", "HKG", "IDN", "IND", "JPN", "KOR", "LKA", "MYS","PHL", "SGP","THA", "TWN") and IsNA(InactiveDateCompany)
 
Back To Top
 

AsiaPacific

Thomson Analytics Calculated Item Using Worldscope Database
= IsInList(CountryCode,"AUS", "CHN", "HKG", "IDN", "IND", "JPN", "KOR", "LKA", "MYS", "NZL", "PAK", "PHL", "SGP", "THA", "TWN") and IsNA(InactiveDateCompany)
 
Back To Top
 

AsiaPacificXJapan

Thomson Analytics Calculated Item Using Worldscope Database
= IsInList(CountryCode,"AUS", "CHN", "HKG", "IDN", "IND", "KOR", "LKA", "MYS", "NZL", "PHL", "SGP", "THA", "TWN") and IsNA(InactiveDateCompany)
 
Back To Top
 

AssetsForSalePctTotalAssets

Thomson Analytics Calculated Item Using Worldscope Database
 =(TotalInventories/TotalAssets)*100
 
Back To Top
 

AssetsPerEmployee

Worldscope Item Name: ASSETS PER EMPLOYEE
Asset Utilization Ratio, Industrials, Insurance Companies:

ASSETS PER EMPLOYEE = Total Assets / Employees

Banks:

ASSETS PER EMPLOYEE = (Total Assets - Customer Liabilities on Acceptances) / Employees Customer Liabilities on Acceptances only subtracted when included in Total Assets

Other Financial Companies:

ASSETS PER EMPLOYEE = (Total Assets - Custody Securities) / Employees
 

DataType	Periodicity	Adjustable	Scalable	Currency Translation	Source Code
Double	Annual	No	No	Yes	08406

Back To Top
 

AssetsPerEmployee5YrAvg

Worldscope Item Name: ASSETS PER EMPLOYEE - 5 YR AVG
Asset Utilization Ratio, All Industries:

ASSETS PER EMPLOYEE 5YR AVG = Arithmetic average of the last five years of Assets Per Employee
 

DataType	Periodicity	Adjustable	Scalable	Currency Translation	Source Code
Double	Annual	No	No	Yes	08410

Back To Top
 

AssetTurnover

Worldscope Item Name: TOTAL ASSET TURNOVER
Industrials, Insurance Companies:

Net Sales or Revenues / Total Assets

Banks:

ASSET TURNOVER = Net Sales or Revenues / (Total Assets - Customer Liabilities on Acceptances)

Customer Liabilities on Acceptances only subtracted when included in Total Assets

Other Financial Companies:

ASSET TURNOVER = Net Sales or Revenues / (Total Assets - Custody Securities)
 

DataType	Periodicity	Adjustable	Scalable	Currency Translation	Source Code
Double	Annual	No	No	No	08401

Back To Top
 

AssetTurnover5YrAvg

Worldscope Item Name: TOTAL ASSET TURNOVER - 5 YR AVG
Asset Utilization Ratio, All Industries:

ASSET TURNOVER 5YR AVG = Arithmetic average of the last five years Total Asset Turnover
 

DataType	Periodicity	Adjustable	Scalable	Currency Translation	Source Code
Double	Annual	No	No	No	08405

Back To Top
 

AuditFees

Worldscope Item Name: AUDIT FEES
Supplementary Data, All Industries:

AUDIT FEES represent the amount paid by the company for the professional examination and verification of the financial statements for the purpose of rendering an opinion as to their consistency, fairness and conformation to accepted accounting principles.

Includes:
(1) Audit Fees for consultancy

Footnote Codes:
(1) Parent company
 

DataType	Periodicity	Adjustable	Scalable	Currency Translation	Source Code
Double	Annual	No	Yes	Yes	01801

Back To Top
 

Auditor

Worldscope Item Name: AUDITOR
Accounting Standard, All Industries:

01 Arthur Andersen*
02 Arthur Young*
03 Coopers and Lybrand*
04 Deloitte Haskins & Sells*
05 Ernst & Whinney*
06 Peat, Marwick & Mitchell*
07 Price Waterhouse*
08 Touche, Ross*
09 Ernst and Young
11 Deloitte and Touche
12 Not disclosed
13 KPMG Peat Marwick
15 Other
20 Unaudited

* Prior Years Only
 

DataType	Periodicity	Adjustable	Scalable	Currency Translation	Source Code
Ascii Text	Annual	No	No	No	07551

Back To Top
 

AuditorsOpinion

Worldscope Item Name: AUDITOR'S OPINION
Accounting Standard, All Industries:

01 Not audited
02 No audit report in abbreviated version
03 Partial audit (not all statements audited)
04 Consolidated statements appear not to be audited, but parent company statements audited
05 Qualified
06 Unqualified
 

DataType	Periodicity	Adjustable	Scalable	Currency Translation	Source Code
Ascii Text	Annual	No	No	No	07546

Back To Top
 

AvailableForInterest

Thomson Analytics Calculated Item Using Worldscope Database
EARNINGS BEFORE INTEREST AND TAXES (EBIT) represent the earnings of a company before interest expense and income taxes. It is calculated by taking the pretax income and adding back interest expense on debt and subtracting interest capitalized.
 
Back To Top