THOMSON FINANCIAL

Worldscope Database
Datatype Definitions Guide

Issue 6: April 2007

Performance MattersSM

www.thomson.com/financial
 Notice

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 Table of Contents

Introduction to Worldscope ............................................................................................... 4

Client Support Services .................................................................................................... 12

Frequently Asked Questions ............................................................................................ 13

Data Templates .................................................................................................................. 33

Banks……………………………..33

Industrial………….………………56

Insurance…………………………79

Other Financials………............101

Security Level……….…………. 124

ADRs…………………………… ..128

Fast Updates…………..………..131

Limited Data Set………………..154

Interim Time Series…………… 183

Alphabetical List of Field Definitions .............................................................................. 199

Field Definitions - Explanation of Format……. 196

Accounting Standards Fields……………......... 197

Alphabetical List of Field Definitions…………. 199

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 Introduction to Worldscope

Introduction to Worldscope

General Description
The Worldscope Global Database is the financial industry’s premier source of detailed
financial statement data and profile data on public companies domiciled outside of the
United States of America. It also contains complete coverage of US companies filing
with the Securities Exchange Commission, with the exception of closed end
investment companies. Using primary source documents and news clippings,
Worldscope data analysts extract the data to global templates that are specific to
industry groups. The templates take into consideration the variety of accounting
conventions and are designed to facilitate comparisons between companies and
industries within and across national boundaries. Please refer to the Database
Methodology overview for more information regarding templated data.

Objective
Worldscope provides professional analysts and portfolio managers with the most
comprehensive, accurate and timely data on publicly quoted companies around the
world. Worldscope’s aim is to enhance the comparability of the financial data of
companies from different countries and industries and across time periods.

Information Content
The total universe of companies contained on the database has grown from about
4,000 in 1987, to over 51,100 at March 2007 This includes 33,300 currently active
companies in developed and emerging markets, representing approximately 95% of
global market capitalization. Worldscope contains extinct or inactive companies, i.e.
those which have merged, liquidated or become privately held. History for these
companies remains on the database.
Over 70 countries are represented, and include all countries in targeted global indices
(FTSE All World, Dow Jones Global, MSCI World, MSCI EMF, S&P Global,
S&P/Citigroup).
The base year for the Worldscope Database is 1980, although statistically significant
company and data item representation is best represented from January 1985
forward. The following general types of information are available. The level of detail
available for each company may differ depending on update type and company type:

Company Header Information and CV Profiles

Address Officers Business Descriptions

SIC Codes Product Segments Investor Relations
Auditors Company Geographic Segments
Status

Financial Statements

Balance Sheet Income Statement Cash Flow Statement

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 Introduction to Worldscope

Historical Growth Rates & Valuation Ratios

Growth Profitability Asset Utilization

Leverage Liquidity Foreign Business

Security and Market Data

Multiple Share Info Stock Prices Stock Performance

SEDOL/ISIN CUSIP/Ticker Exchange listing(s)

Other

Exchange Rates Global Industry Groups Key Index Membership

More details on the types of data contained in a Worldscope company record can be
seen in the Industry Specific Templates

Applications
Database applications include:

ƒ Construction and maintenance of global investment portfolios

ƒ Global Industry and Sector analysis
ƒ Comparison of capital structures and financing strategies of corporations
worldwide
ƒ Evaluation and monitoring of the efficiency of capital markets
ƒ Style Analysis
ƒ Generalized screening, reporting and presentation of corporate data
Existing Worldscope clients include:

ƒ Money Management firms: Portfolio managers, research analysts

ƒ Investment banks: Corporate finance, mergers & acquisitions departments
ƒ Corporations: Strategic planners, librarians, treasurers, controllers, auditors
ƒ Academic and Public Sector: Research libraries
ƒ Consulting firms: Management consultancies, accounting firms, pension
consultants

Origins and Development

The Worldscope Database originated in the international investment management
activities of Wright Investors' Service, a U.S. based global money management firm.
In 1987, Worldscope established a second research centre in Shannon, Ireland, to
maintain and develop the database. In 1990, Worldscope/Disclosure Partners was
formed as a joint venture between Wright Investors' Service and Disclosure Inc., a
division of Primark Corporation (NYSE: PMK). In 1995, Worldscope/Disclosure
established a third major research and data collection centre in Bangalore, India.
Primark acquired the remaining interest in Worldscope in 1999. A fourth major
research and data collection centre in Manila, Philippines was added with Primark’s
1999 acquisition of the Extel company database. In 2000, Primark Corporation was
acquired by Thomson Corporation. Today, the database operations group, which
supports the Worldscope database, employs over 500 people mainly located in 3

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 Introduction to Worldscope

collection centres located in Bangalore (India), Shannon (Ireland), and Manila (The
Philippines).

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 Introduction to Worldscope

Database Methodology

Available Format
Worldscope is available through a variety of Thomson Financial software products,
including Thomson One products, Datastream, and MarketQA. Worldscope is also
available via direct data feed, FTP. In addition to Thomson Financial software
platforms, Worldscope is available on all the major equity applications serving the
professional finance and investment communities. Please contact your local Thomson
Financial sales office for specific information on Worldscope data delivery options and
documentation.

Diversity in International Financial Reporting

Despite recent advances by major exchanges, FASB, IASB, and other regulatory
bodies, financial accounting practices and company’s presentation of financial
accounts continue to be remarkably diverse around the world, due to differences in
the legal and tax environments in which accounts are prepared. Naturally, linguistic
and cultural diversity is reflected in financial accounts, but their form and content is
additionally influenced by less obvious factors. These include the legal and taxation
systems, transparency of corporate ownership, methods of corporate financing, the
prominence of the accounting and auditing professions, and so on. The enormous
increase in international investment flows in recent decades has highlighted the
difficulties this diversity causes, as accounts prepared in one accounting environment
are employed by users familiar with different practices. It is critically important to the
efficient operation of capital markets that accounting information be mutually
comprehensible to investors in different countries. This has been the impetus behind
attempts to harmonize accounting standards, led by organizations such as the
International Accounting Standards Committee and the Financial Accounting
Standards Board.

Worldscope’s Treatment of Accounting Differences

Worldscope is designed for the user who needs to compare the financial information
of companies from different industries and countries throughout the world. For the
reasons mentioned above, there are limitations to the comparability and thus utility of
raw data as reported in company accounts. Our analysis of financial statements from
around the world leads us to classify two main areas in which differences can arise to
impede such comparisons:
1. Valuation. Companies and accounting systems differ in the cost basis used
in financial statements; in the utilization of accruals and provisions; as well as
in the accounting methods for business combinations, depreciation, research
and development, foreign currency translation, leases, and so on.
2. Disclosure or Presentation. There can be extreme variations, even within
supposedly 'standard' accounting systems, in the terminology used in
financial statements, the definitions of individual accounting items, the format
of accounts and the depth of detail contained in the statements themselves
and in the notes to the accounts.

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 Introduction to Worldscope

Worldscope does not attempt to standardize data for all valuation differences
between companies. We do not believe this is a feasible or desirable aim, given the
lack of detailed published information and the sheer size and diversity of the
database.
Where differences arise due to disclosure or presentation, however, it is possible to
greatly improve the value of fundamental information to practitioners. In its simplest
manifestation, this could mean that the reported 'Sales' of a tobacco company which
include excise taxes should not be compared directly with the reported 'Sales' of
another tobacco company which exclude excise taxes. There are numerous examples
of such simple presentation issues which can cloud the usefulness of 'raw data', and
of course this multiplies when different countries, industries, accounting systems, and
different languages are involved.
Worldscope analysts use standard data definitions in the coding of financial accounts.
By closely examining the nature and components of financial statements, footnotes
and related disclosures, differences in accounting terminology, presentation, and
language are minimized. These definitions form the last section of this book. Any
variations from our standard definitions are footnoted where it is not possible to
aggregate or disaggregate data accurately. Format variations are overcome by use of
the standard industry templates contained in section four of this book.
Worldscope data analysts carefully examine the terminology used in reported
financial information. Words like 'short-term', 'long-term', 'current', 'operating’,
’special’, and 'extraordinary' can be variously defined from company to company, and
in different industries and accounting systems. Because each Worldscope data item
is precisely defined in a standard way, any reported items which deviate from this
definition are standardized to increase comparability. In the case noted above, for
example, the 'Sales' figures contained on Worldscope can be compared, because our
Field 01001 Net Sales or Revenues is always net of excise taxes, which is contained
in a separate supplementary field (Field 18063).
To illustrate with another example, general business practice regards twelve months
as an appropriate dividing line between 'current' and 'non-current'. Yet many
companies include long-term portions in their 'current' investments, receivables, and
so on. This is only apparent when one sifts through the notes to the accounts, as our
analysts are required to do. Any such non-current amounts are reclassified to long-
term receivables, long-term investments, etc. Thus the utility and comparability of
working capital and other ratios is enhanced. Similarly, when companies report 'long
term debt' including the current portion (amounts maturing within one year), we back
out this amount and include it in the item Short Term Debt & Current Portion of Long
Term Debt (Field 03051).
Another example is fixed assets impairment charges. It can be treated by companies
as a non recurring item. Yet other companies may consider it as an operating
expense and include it within cost of goods sold. This is only apparent when one sifts
through the notes as our analysts are required to do. Worldscope treats fixed assets
impairments as non recurring and an adjustment is made to cost of sold and
operating profit when it includes this item. Thus the utility and comparability of
operating profit and ratios such as operating margin is enhanced. A separate field
exists for impairment allowing the customer to add the data back into operating profit
if he would prefer to treat impairment as non recurring.
As a final illustration of Worldscope's methodology, minority interests may be
separated from shareholders' equity or included and may or may not be deducted in
arriving at net income. Our analysts reformat the accounts to standardize this for all

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 Introduction to Worldscope

countries, thereby improving the information value of such commonly utilized figures
as Book Value (equity) per share and Earnings per share.
It is important to stress that Worldscope does not "change" the valuation of data
reported by the company in its accounts. We simply scrutinize exactly what
components each reported figure is made up of, and if necessary, rebuild the
accounts using the same components the company originally used, to arrive at more
uniform reporting templates. Our purpose is to help financial fiduciaries better deploy
their time and efforts in analyzing financial statements around the world.

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 Introduction to Worldscope

Data Quality

Analyst Training
At Worldscope, quality assurance begins with the recruitment of multilingual corporate
data analysts, generally with accounting or financial academic qualifications. About
twenty-five major languages are represented within Worldscope, either by native
speakers or fluent non-native speakers. Worldscope analysts undergo extensive and
detailed training before being allowed to make any meaningful contribution to the
updating and analysis process. A further period of three to six months is spent in on-
the-job training under supervision. Detailed country-specific accounting and financial
practices documentation has been developed to assist Worldscope data analysts in
their understanding of international accounting and reporting practices. These
manuals define each discrete database item in considerable detail, so that
information is interpreted accurately and consistently throughout all countries across
all analysts.

Automated Testing
Every piece of information entered into the database is subjected to a rigorous series
of 2,300 computerized balance, magnitude, correlation and alpha tests, many of
which are industry or country specific.
1. Balance tests check that formulas which should theoretically add up actually
do. e.g. Total Assets (Field 02999) = Total Liabilities & Shareholders' Equity
(Field 03999), or Operating Income (Field 01250) = Net Sales or Revenues
(Field 01001) - Operating Expenses (Field 01249).
2. Magnitude tests compare data items in the current fiscal period with the
same items for prior periods, and query items which exceed predetermined
variances, e.g. Net Sales or Revenues (Field 01001) in the current year
should be within a range of 100% to 125% of the prior year's figure.
3. Correlation tests are similar, but examine the relationships between
appropriate data items in the same period, e.g. profitability and leverage
ratios, for apparent outliers.
4. Alpha tests check the validity of alphanumeric (textual) data, e.g. checks for
correct date formats, valid industry codes and correct field lengths.
Where these tests fail, analysts must recheck and if necessary make corrections. No
information is allowed onto the database if any failed tests remain unresolved.

Supervision and Auditing

When data for any company is updated, the computer automatically generates a
report for that company, listing the last five years of historical information, including
the year that has just been updated. This is reviewed by the analyst's group leader for
consistency and accuracy. The group leader must be satisfied that errors have been
corrected before 'signing-off' on that company.
All quality is monitored and controlled by a team of auditors. This department is
charged with the task of examining and rechecking in great detail a random sample of

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 Introduction to Worldscope

each analyst's and country group’s work, generating regular performance and quality
reports for management, supervisors and analysts.

Timeliness
Timeliness is always one of Worldscope's key concerns and we strive to reduce the
delay between publication of information and its availability to Worldscope users.
Timeliness involves issues such as filing requirements, the publication delay allowed
to companies in various jurisdictions, and the speed with which Worldscope acquires
any published documentation from the company or the local stock exchange.
Worldscope prioritizes the collection, analysis, and input of company information
based on two key criteria.
First, priority is given to companies within a country with membership in one of a set
of major global benchmark indices or local key indices.
Second, all companies within a country are prioritized by market capitalization or
indicators of investor interest with the largest companies or companies having more
than 5 individual broker forecasts updated first.
To ensure robust screening and sampling during peak reporting periods, preliminary
data is updated from news sources. All companies also have Fast Update fields
(approximately 100 key statement items) updated prior to the input of full Annual
reports. Interim data is supported by both news and stock exchange sources and
fuller interim documents where available
These issues are discussed further in the section Frequently Asked Questions.
The provision of support to clients in the use of our information is a major part of a
Worldscope subscription, and is available in many forms.

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Client Support Services

Data Support Helplines

Worldscope is a large and complex database, with a dynamic company population
that is evolving daily. Thus, we maintain a dedicated and knowledgeable client
support group to work directly with our clients to help them understand and utilize
Worldscope data in their fiduciary roles. Worldscope client support services are
considered an integral part of your annual Worldscope subscription fee and clients
are encouraged to contact us directly by e-mail or phone whenever any questions
arise with regard to Worldscope data or its use.

Client Services
Email: TF-WorldscopeClientServices@thomson.com
Phone: +1 800.228.3220 (from USA only)
Phone: +353 61 771240
Fax: +353 61 771201

Sales/Vendor Support
For questions regarding data delivery and technical support, please contact
Theresa Doran, Database Administrator & Vendor Services
Phone: +1 203 551 7348
Email: theresa.doran@thomson.com

Worldscope Product Information

Please visit our website at http://www.thomson.com/financial or contact your local
Thomson Financial office.

Documentation
In addition to the Worldscope Data Definitions Guide several pieces of technical
support materials are available to assist you in using and understanding Worldscope.
A monthly status report is also available.
In addition, many of our third party software vendors also provide documentation on
their implementation of the Worldscope Database. Please call your vendor to obtain
copies of these.

Client Visits
Worldscope representatives will be happy to meet with clients by arrangement, to
discuss any issues related to their use of the data.

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 Frequently Asked Questions

Some Notes on this Section

The following section is organized alphabetically by topic. To see the full list of topics
and questions, a Quick Reference List follows.
In the following section, reference may be made to data, collected and distributed by
Worldscope, but not available on the particular software platform you are using to
access the database, or available in a format different to that described below. For
example, many CD-Rom applications of Worldscope no longer contain sufficient
storage space to house the entire company universe contained in Worldscope Global.
Any queries should be referred to your data software vendor, or to the Worldscope
client support desk(s) whose details have been supplied in the introductory section
entitled, ‘Client Support Services’.
Worldscope data items are identified below by a five-digit field number and a field
name as contained in this book. These may not, in all cases, match the field names or
numbers used by your data vendor.
In answering some of the questions in this section, Worldscope footnotes are
mentioned. Footnotes are linked by our analysts to specific data fields, and may
describe corporate actions (e.g., acquisitions, capital actions) and changes year to
year (e.g., name changes, year end changes, comparability of accounts) or provide
explanatory notes to data items (e.g., the exclusion of a long-term portion from a
current asset item).

Quick Reference List

Acquisitions
Is information on acquisitions available on Worldscope? (Question 1)
ADRs: American Depository Receipts (See also ADR Frequently Asked Questions)
How can I tell if a company trades ADRs? (2)
Does Worldscope Coverage include ADRs? (39)
Brazil: Share Data
How does Worldscope present share data for Brazilian companies? (4)
Consolidation
How do I know if the company accounts are consolidated or unconsolidated in a
particular year? (5)
Is parent company data available on Worldscope? (6)
Corporate Actions
Does Worldscope adjust data for corporate actions such as stock splits, stock
dividends, etc.? (7)

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 Frequently Asked Questions

Coverage
What companies are included on Worldscope and what are the selection criteria? (8)
Does Worldscope have full Western European Coverage? (8(a))
Does Worldscope have full US coverage? (8(b))
What is a Limited Data Set Company? (38)
What data is available for IPOs, e.g. newly listed companies? (37)
Currency
What currency is used to update Worldscope data? (9)
If a country has a currency revaluation, what does Worldscope do? (10)
Earnings per Share
Can I determine how earnings per share is calculated? (11)
Extraordinary Items
Can I see the impact of extraordinary items on earnings per share? (12)
EURO
How has Worldscope handled the EURO? (41)
Fast Update
What is a Fast Update and what benefit does it have for Timeliness? (35)
How can I identify Full and Fast Updates On Worldscope? (36)
Fiscal versus Calendar
Is per share data presented on a fiscal or calendar basis? (40)
Fiscal Year End
How does Worldscope treat different fiscal year ends? (13)
How are fiscal year end changes treated on Worldscope? (14)
Formats
In what formats is Worldscope available? (15)
History
How much history is available for companies on Worldscope? (16)
Inactive Companies/Securities
Does Worldscope provide information on inactive or dead companies and securities?
(17)
How can I determine if a company is inactive? (18)
How can I determine if a security is inactive? (19)
Industry Changes
How can I determine whether a company has changed industry? (20)

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 Frequently Asked Questions

Industry Classification
What industry classifications are available within the Worldscope database? (21)
Interim/Time Series data
Is interim financial statement data available on Worldscope? (34)
Limited Data Set
What is a Limited Data Set Company? (38)
Multiple Share Classes
How can I determine if a company currently has more than one type of share? (25)
What does Worldscope do if a company has more than one type of share? (22)
What is the difference in the data shown at the company level and data shown at the
security level? (23)
If a company has more than one type of share, how does Worldscope select the
share for the main company record? (24)
Name Changes
How does Worldscope handle company name changes? (26)
Non-traded Companies and Securities
How can I determine which companies or securities are not traded? (27)
Preliminary Data (see also Fast Update)
How do I know if information on Worldscope is preliminary? (28)
Pro forma Data
Does Worldscope carry pro forma data? (29)
Restated Data
Does Worldscope carry restated data? (30)
Selection Criteria
What companies are included on Worldscope and what are the selection criteria? (8)
Sources
What are the sources of Worldscope data? (31)
Timeliness
How soon after the fiscal year end/fiscal period end of a company can I expect to see
the annual data on Worldscope? (32)
What is a Fast Update and what benefit does it have for Timeliness? (35)
What data is available for IPOs, e.g. newly listed companies? (37)
Time series (See Interim Time Series)
Vendors
In what formats is Worldscope available? (15)

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 Frequently Asked Questions

Worldscope Identifiers
Is a unique identifier available for each record on the Worldscope database? (33)

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 Frequently Asked Questions

1. IS INFORMATION ON ACQUISITIONS AVAILABLE ON WORLDSCOPE?

Yes. Footnote K to Field 01001, Net Sales or Revenues details the companies in
which a holding of more than 50% was directly acquired during the financial year.
This footnote is always in the format "Acq'd n% of [company] in [year]".

2. HOW CAN I TELL IF A COMPANY TRADES ADRs?

An "X" in Field 11496, Indicator – Trades ADR indicates that the company trades
ADRs (American Depository Receipts).

3. DOES WORLDSCOPE SUPPLY SECTOR-LEVEL OR COUNTRY AVERAGES?

ƒ No, sector-level and/or country data is not currently supported. .

4. HOW DOES WORLDSCOPE PRESENT SHARE DATA FOR COUNTRIES WHERE STOCKS TRADE
PER THOUSAND SHARES?
For all Brazilian and Turkish companies on Worldscope all per share data (EPS,
market prices, etc.) are shown per 1,000 shares. The actual number of shares,
however, is not adjusted to reflect per 1,000 shares.

5. HOW DO I KNOW IF THE COMPANY ACCOUNTS ARE CONSOLIDATED OR UNCONSOLIDATED

IN A PARTICULAR YEAR?
Worldscope utilizes consolidated account data when it is disclosed. In other cases,
where there are no subsidiaries or no requirement to consolidate, only parent
company accounts are available. Information on whether the company accounts are
consolidated or unconsolidated in a particular year is given in the Accounting Practice
Field 07531 Accounting Method for Long Term Investment > 50%. This field contains
standard texts, such as: "All subsidiaries are consolidated", "No consolidation, cost
basis" and "Consolidation for significant subsidiaries, others are on equity basis".
If a company changes its consolidation practice in a particular year, a standard
footnote is attached to Field 01001 Net Sales or Revenues to describe the change in
reporting that has occurred (e.g. Footnote BB reads "Change from unconsolidated to
consolidated reports").

6. IS UNCONSOLIDATED/PARENT COMPANY DATA AVAILABLE ON WORLDSCOPE?

The following key parent company fields are available on Worldscope where annual
data is available on a consolidated basis but interim data is only reported on an
unconsolidated/parent basis, or preliminary data is only available on an
unconsolidated basis. Additional Parent company data fields are available for Japan,
Korea, and Taiwan.
Field 18169 Unconsolidated/Parent Company Depreciation
Field 18170 Unconsolidated/Parent Company Sales
Field 18171 Unconsolidated/Parent Company Pre-tax Earnings
Field 18172 Unconsolidated/Parent Company Net Profit
Field 18173 Unconsolidated/Parent Company Earnings per Share

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 Frequently Asked Questions

7. DOES WORLDSCOPE ADJUST DATA FOR CORPORATE ACTIONS SUCH AS STOCK SPLITS,
STOCK DIVIDENDS, ETC.?
Yes. Worldscope adjusts all stock data for capital actions. Thus, share-related fields
such as Common Shares Outstanding, Earnings Per Share, Book Value Per Share,
Dividends Per Share, market prices and so on, all appear after adjustment for stock
splits, stock dividends and rights issues. The adjustment factor is cumulative and is
used to adjust the previous years to make them comparable with the most current
year of reporting.
For example, a stock split of 2:1 in 2006 and a stock dividend of 50% in 2003 would
result in an adjustment factor of 0.5 being applied to all stock data in 2005 back
through 2003, and a cumulative adjustment factor of 0.33333 (that is, 0.66666*0.5)
being applied to all stock data prior to 2003. The number of shares is divided by the
factor, while per share data is multiplied by it.
Field 05576, Stock Split/Dividend Ratio contains the adjustment factors on the annual
original time series. (calendar for the US and fiscal for non US). Field 05575 Stock
Split/Dividend Ratio – Fiscal contains the adjustment factors for fiscal per share data.
It is available on all time series supported by Worldscope. Footnote A to Field 05101,
Dividends per Share contains a short description of the capital action(s).
These adjustments are also made at a security level.

8. WHAT COMPANIES ARE INCLUDED ON WORLDSCOPE AND WHAT ARE THE SELECTION
CRITERIA?
The Worldscope database targets coverage of publicly quoted companies. A few
large private companies are also included for some industries. The Worldscope
database also contains history for extinct or inactive companies that were listed but
have since then merged, liquidated or become privately held. Over 70 countries are
represented, and include all countries in targeted global indices (FTSE All World,
Dow Jones Global, MSCI World, MSCI EMF, S&P Global, S&P Citigroup
Coverage criteria is as follows:

1.1. Full Market coverage of all listed companies trading equity securities for developed
markets and a selection of emerging markets (excludes mutual and closed end
investment funds).
At December 2006:
• Developed markets
Australia, Austria, Belgium, Canada (excludes Canadian Venture listings), Denmark,
Finland, France, Germany, Greece, Hong Kong, Ireland, Italy, Japan, Luxembourg,
Netherlands, Norway, Portugal, Singapore, Spain, Sweden, Switzerland, United
Kingdom, United States
• Advanced emerging
Brazil, Mexico, Korea (excls KOSDAQ), South Africa
• Emerging
Indonesia, Malaysia, Philippines, Thailand, China , Taiwan

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 Frequently Asked Questions

1.2. Coverage of listed companies for the other countries (developed, emerging and
advanced emerging)
The targeted coverage comprises all markets included in global indices. The following
countries are currently targeted: Argentina, Bermuda, Canadian Venture Market,
Cayman Islands, Chile, Colombia, Czech Republic, Egypt, Hungary, Iceland, India, Israel,
Jordan, Korean KOSDAQ market, Morocco, New Zealand, Pakistan, Peru, Poland,
Russia, Saudi Arabia, Slovakia, Slovenia, Sri Lanka, Turkey, Venezuela Virgin Islands,
and Zimbabwe.

Companies need to meet one or more of the following criteria to be included in our
coverage:
• Broker estimates equal to or greater than 5
• Market capitalization equal to or greater than 100 million U.S. dollars
• Company belongs to the FTSE ALL World, Dow Jones Global, MSCI World, MSCI
EMF, S&P Global, S&P/Citigroup
• Company has an ADR that is listed on the NYSE, ASE or NASDAQ or a sponsored
ADR that trades over the counter (we need the non-US identifier and ADR identifier).
• Companies included in EASDAQ or EURO.NM
• Non US company which has a listing on the NYSE, ASE or NASDAQ

1.3. Non traded companies

A small number of non-traded companies are included in current coverage. These
generally related to major industries (Banks, Utilities) not privatized.

1.4. ADRs
All ADRs listed on the NYSE, ASE or NASDAQ and sponsored ADRs which trade over
the counter.

1.5 Content coverage.

A fully detailed analysis is required for all companies within the following countries: United
Kingdom, and the U.S.
For all other countries fully detailed analysis is required if any of the following criteria is
fulfilled:
• Company is a constituent of the, FTSE ALL World, Dow Jones Global, MSCI World,
MSCI EMF, S&P Global, S&P/Citigroup or a selected local index
• Company has 5 or more broker estimates
• Company has a market capitalization of greater than 100 million dollar (exception
Japan, China & Taiwan)
• Company is included in the legacy Extel population

Companies not meeting the above criteria will be under a ‘limited’ key data template.

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8(a). Does Worldscope have full Western European coverage?

Yes. Worldscope has targeted full Western European Coverage since 1999. For this
purpose, Western Europe is defined as the 15 countries in the European Union prior
to the expansion in membership on 1 May 2004, together with Norway and
Switzerland. There is also coverage of many other European countries and
companies.

8(b). Does Worldscope have full US coverage?

Yes, Worldscope targets complete coverage of US companies filing with the
Securities Exchange Commission (SEC), with the exception of closed end investment
companies.

9. WHAT CURRENCY IS USED TO UPDATE WORLDSCOPE DATA?

Worldscope data is without exception expressed in the local currency of the country
of domicile, as shown in Field 06026, Nation or Field 06027, Nation Code. Where the
financial statements are reported in another currency, Worldscope converts them to
local currency using the exchange rate(s) given in the statements, or where this is not
available, using the relevant Worldscope exchange rate(s). WS field 18215 –
Exchange rate used for the income statement/cash flow and WS field 18214 –
Exchange rate used to translate the balance sheet are available. Security prices are
also converted to local currency if expressed in another currency.
To facilitate cross-country screening Worldscope supplies the following additional key
financial variables in U.S. dollars:
Field 07210 Market Capitalization (U.S.$)
Field 07211 Market Capitalization (U.S.$) - Current
Field 07220 Common Equity (U.S.$)
Field 07221 Common Equity (U.S.$) - Current
Field 07230 Total Assets (U.S.$)
Field 07240 Net Sales or Revenues (U.S.$)
Field 07250 Net Income (U.S.$)
Worldscope provides month-end exchange rates for all countries represented on the
database. These are provided on a derived country identifier and can be used to
translate data into other currencies.

10. IF A COUNTRY HAS A CURRENCY REVALUATION/REDENOMINATION, WHAT DOES

WORLDSCOPE DO?
Worldscope adjusts all historical fundamental and per share data for the
revaluation/redenomination. In addition, Worldscope exchange rates are adjusted to
reflect the revaluation/redenomination.

11. CAN I DETERMINE HOW EARNINGS PER SHARE IS CALCULATED?

Worldscope shows the value of earnings per share as reported by the company, in
Field 18193 Earnings Per Share - As Reported, generally available from 1992

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onwards. With one exception, this value will also appear in Field 05201 Earnings Per
Share and 05202 Earnings per share-Fiscal, provided it is not out of line with
Worldscope accounting policies as described in the data definition for this field. The
exception would be U.S. companies or securities with off-ending fiscal years where
Field 05201 Earnings Per Share contains the earnings for the calendar rather than
the fiscal year. The fiscal year earnings is contained in Field 05202 Earnings Per
Share - Fiscal Year End.
As different companies and countries have varying definitions of earnings per share,
footnotes are added to Field 05201 to provide explanatory detail. For example,
Footnote U reads "Based on average shares outstanding", and Footnote Z reads
"Earnings per share estimated using net income after preferred dividends divided by
the year end shares outstanding or latest shares available" (this note is added where
Worldscope analysts calculate earnings per share based on that country's generic
definition or when no earnings per share is reported by the company). In addition to
the generic EPS field (05201), basic and fully diluted EPS are also available.

12. CAN I SEE THE IMPACT OF EXTRAORDINARY ITEMS ON EARNINGS PER SHARE?
Worldscope excludes extraordinary items reported after tax from earnings per share
but includes exceptional items reported pre-tax. The per share amounts of the
extraordinary credits and/or charges included in or excluded from earnings per share
are also available.

13. HOW DOES WORLDSCOPE TREAT DIFFERENT FISCAL YEAR ENDS?

While a majority of companies have a fiscal year which coincides with the calendar
year, many end their fiscal year on a date other than 31 December. Normally, the
year to which Worldscope assigns financial data is the year in which the company's
fiscal year ended, so fiscal years ending 28 February 2005, 20 November 2005 and
31 December 2005 are all treated as 2005 on Worldscope.
However, special rules apply when this occurs within a short period after the calendar
year end. For non-U.S. companies, the fiscal year is determined by a cutoff date of 15
January. Data for a fiscal year ending on or before 15 January is classified as the
previous year's result. For example, company data for a fiscal year ending 15 January
2005 is classified as 2004 data. Company data for a fiscal year ending 16 January
2005 is classified as 2005 data.
For U.S. companies, the fiscal year cutoff date is 10 February. Data for a fiscal year
ending on or before 10 February is classified as the previous year's result.
In addition, users should note that the per share data for all U.S. companies is
adjusted where necessary, to reflect a calendar year reporting basis.

14. HOW ARE FISCAL YEAR END CHANGES TREATED ON WORLDSCOPE?

Where a company changes year-end date and publishes financial statements for
more or less than the standard twelve months, Worldscope adjusts any income
statement data to reflect twelve months of operations, in order to make the
information more comparable to prior and subsequent years. This adjustment is
indicated in a footnote (generally N) to Field 01001 Net Sales or Revenues, which
reads: "year end changed from [month of old fiscal year end] in [year]. Income
statement and related items adjusted to reflect 12 mos. of operations through [new
fiscal year end]". Prior to 1988, such adjustments were not made and the changes in
the length of the fiscal year for non-U.S. companies are noted with a footnote to Field
01001 Net Sales or Revenues.

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Field 05350 Date of Fiscal Period End is available for each year, and contains the
month, day and year on which the company's fiscal period ended. Field 05351 Length
of Fiscal Period is also available. Field 05352 Month of Fiscal Period End contains
the month of the most recent completed annual period.
It should be noted that in some cases of fiscal year end change, the transitional fiscal
period provided by companies may be greater than twelve months, and therefore it
may seem as if there is a 'missing year' on Worldscope. An example is a change from
December to March where the annual data released is for December 2003 followed
by March 2005.

Interim data provided will be maintained on the old year end basis until the new year end
is complete. At that time the interim period data for both annual and interim series for the
change year is overwritten to correspond with the new year end.

15. IN WHAT FORMATS IS WORLDSCOPE AVAILABLE?

The database is available directly from Worldscope or via internal or 3rd party
software platforms. Further information on delivery platforms is available on
http://www.thomson.com/financial or by calling our client support desk directly.

16. HOW MUCH HISTORY IS AVAILABLE FOR COMPANIES ON WORLDSCOPE?

The earliest information contained on Worldscope is for 1980. Many North American
companies and larger companies in the other developed markets have history back to
this date. History for most other companies in developed market commences in the
mid 1980s for medium sized and mid 1990s for small sized companies.
Worldscope expanded coverage to include emerging markets in the early 1990s.
Companies and countries have been gradually added since then. Asia-Pacific
coverage increased significantly in 2004 and 2005
For new additions and IPOs, up to 4 years of historical data may be added.
Companies targeted for a full detailed update normally have a minimum of four years
of financial information, with the obvious exceptions of newly created companies or
recent privatisations. Smaller market capitalization coverage for which a summary
data set may be targeted is added with one to two years of data. See FAQ 8 related
to coverage criteria.

17. DOES WORLDSCOPE PROVIDE INFORMATION ON INACTIVE OR DEAD COMPANIES AND

SECURITIES?
Worldscope’s prime aim is to target companies with listed equities. Worldscope
contains extinct or inactive companies, i.e. those which have merged, liquidated or
become privately held. History for these companies remains on the database.
Company data for inactive or dead companies may not be necessarily available on all
delivery platforms.

18. HOW CAN I DETERMINE IF A COMPANY IS INACTIVE?

If data (in the form of a date) is present in Field 07015 Inactive Date (Company) then
the company is inactive as of that date. The reason why the company became
inactive can be found in Footnote N attached to Field 00000 Company Status. This
note contains the standard text "Company inactive:", followed by an explanation, e.g.

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 Frequently Asked Questions

"Acquired by XYZ Corporation in May 97" or "Delisted - information will no longer be

provided as of Jan 96".

19. HOW CAN I DETERMINE IF A SECURITY IS INACTIVE?

If either Field 07015 Inactive Date (Company) or Field 07012 Inactive Date (Security)
contains data (in the form of a date) on the security identifier, then the security is
inactive. On the main company record, security inactive dates are provided in Fields
20011, 20111, 20211, 20311, 20411, 20511, 20611 Inactive Date - Multi Share 1-7,
respectively.

20. HOW CAN I DETERMINE WHETHER A COMPANY HAS CHANGED INDUSTRY?

A Footnote (generally A) to Field 00000 Company Status will record whether the
company has changed industry, necessitating a change in the way Worldscope
analysts have collected the financial accounts. For example, a company with footnote
text of "Changed from financial format in 97" may have traditionally been a rental and
leasing company whose construction or other industrial activities became
predominant, causing a change in reporting format in 1997. Obviously, the historical
detail that is available for companies which have changed in this way will vary in prior
years.

21. WHAT INDUSTRY CLASSIFICATIONS ARE AVAILABLE WITHIN THE WORLDSCOPE

DATABASE?
Worldscope carries SIC (Standard Industrial Classification) codes for each company.
These codes were developed by the U.S. government. Worldscope assigns SIC
codes based on contribution of business segments to net sales or revenues, in
descending order of importance.
Each company is also assigned a General Industry Classification (Field 06010), which
reports whether a company is an industrial, utility, transportation, banking, insurance
or other financial company.
Additionally, all companies are assigned an Industry Group (Field 06011), which is a
four-digit code. There are twenty-seven major industry groups (reflected in the first
two digits of the code), each of which is further broken down into sub-industry groups.
Again, the major activity of the company determined by net sales or revenues, is the
deciding factor in assigning the industry group. In instances where there is no
dominating activity and/or the company is a holding company, the industry
classification of Diversified is used. All companies that do not fall within one of the
major industry classifications are reported under the group Miscellaneous.
Finally, Thomson Financial has adopted the FTSE/Dow Jones Industrial Classification
Benchmark (ICB) as its standard classification tool across a number of its global
databases and these ICB codes are available within Worldscope (Field 07040).
Please note that a separate licence is required for the use of ICB data.

22. WHAT DOES WORLDSCOPE DO IF A COMPANY HAS MORE THAN ONE TYPE OF SHARE?
If a company has only one type of common or ordinary share, all Worldscope
information for that company is contained in a single company record.
If there are multiple types of common or ordinary share, Worldscope contains both a
main company record as well as up to seven separate security-level records.
'Common or ordinary' includes hybrid security types whose structure and associated
rights contain elements of 'preferred' equity. In such cases, participation in profits and
liquidation proceeds, as well as maturities and conversion rights, are examined

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 Frequently Asked Questions

closely prior to their inclusion. The main company record and the security level
records are linked by means of their Worldscope Identifier (Field 06035). Each
security-level record contains a reference to the Worldscope identifier of the main
company record in Field 06036 Primary Issue Identifier.

23. WHAT IS THE DIFFERENCE IN THE DATA SHOWN AT THE COMPANY LEVEL AND DATA
SHOWN AT THE SECURITY LEVEL?
A main company record contains all general and fundamental data along with the
combined number of shares (adjusted to like par value). Per share earnings, book
value and cash flow are based on the combined number of shares Dividends per
share and stock prices are provided for the primary share type. The selection of that
share type is described under the next question. Further details can be seen in a
footnote to Field 00000 Company Status. Typical text could read "Earnings, book
value and dividend payout are based on ordinary and preference shares combined.
Prices and dividends are for ordinary shares only" or "Prior to Jan 1997, earnings and
book value are based on ordinary and preference shares combined. Preference
shares were converted to ordinary shares in Jan 1997. Prices and dividends are for
ordinary shares only".
The main company record also contains summary data for up to seven share types
(Fields 20001-20648 as shown in the Industry Specific Templates under the heading
Multiple Share Data). This includes their Worldscope Identifier Type of Share and
other summary valuation data. These items are available for 1987 and subsequent
years.
The separate security-level records contain more detailed market, share and stock
performance data for each individual share type. Please note that data in the
Security-level record is available for 1987 and subsequent years unless otherwise
stated in the definition of the item.

24. IF A COMPANY HAS MORE THAN ONE TYPE OF SHARE, HOW DOES WORLDSCOPE SELECT
THE SHARE FOR THE MAIN COMPANY RECORD?
Worldscope selects the share to represent the company on the main company record
based on the following criteria:
1. It is available for foreign investment*
2. It is more widely traded
The share type chosen to represent the company can be found in Field 06005 Type of
Share on the main company record.
*Some markets impose restrictions on foreign ownership of shares, and they may be
required to list and trade separately from the shares owned by local investors -
especially when the ownership ceiling has been reached - although in other respects
they do not constitute a separate security class. Worldscope may choose the local
share in such cases, as this is the underlying security. Thailand and Indonesia are
examples.

25. HOW CAN I DETERMINE IF A COMPANY CURRENTLY HAS MORE THAN ONE TYPE OF SHARE?
An "X" in Field 11501 Indicator - Currently Multi-Share Company indicates that the
company has more than one type of active common or ordinary share, regardless of
whether they are trading or not.

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26. HOW DOES WORLDSCOPE HANDLE COMPANY NAME CHANGES?

Information regarding company name changes can be found in Footnote N to Field
01001 Net Sales or Revenues for the year in which the change of name occurred, or
the latest year updated where the change is recent. This footnote is always in the
format "Name changed from [old name] in [year]".
Worldscope company and security identifiers for U.S. companies are changed
whenever a name change or other corporate action leads to a change in the CUSIP
code issued by the Committee on Uniform Security Identification Procedures. When
this happens Worldscope, with the exception of a few identifying fields, will delete the
data on the old record and re-update it to a new record. Presence of data in Field
00000 Company Status indicates that the company or security had a CUSIP change.
The data in this field contains the text "CUSIP changed to [new CUSIP]". Footnote C
attached to Field 00000 Company Status will identify the new name of the company.

27. HOW CAN I DETERMINE WHICH COMPANIES OR SECURITIES ARE NOT TRADED?
Non-traded companies can be selected by checking for the absence of data in Field
05427 Stock Exchange(s) Listed. Since inactive companies and securities on
Worldscope have no stock exchange indicator either, the user may want to narrow
this search to exclude companies which have a value in Field 07015 Inactive Date
(Company) and/or Field 07012 Inactive Date (Security). This will leave all non-traded
active companies.
Further information regarding non-traded companies can be found by examining the
following footnotes attached to Field 05301 Common Shares Outstanding:
Footnote Text
F Privately owned company
G Cooperative company/consortium/partnership
J Government owned company or majority owned by government
W Company is a mutual insurance company

28. HOW DO I KNOW IF INFORMATION ON WORLDSCOPE IS PRELIMINARY?

Indicator- Data Update, field 07034 can be used to identify preliminary data. The
presence of a 1 in this field indicates the data provided is from a preliminary source. A
secondary method is the use of the footnote SP on Field 01001 Net Sales or
Revenues, any data for that year can be regarded as preliminary. The footnote is
removed when detailed financial statements are updated, generally upon receipt of
the annual report.

29. DOES WORLDSCOPE CARRY PROFORMA DATA?

Pro forma data may occasionally be shown for a company that has recently become
publicly held and is footnoted on Field 00000 Company Status, e.g., "Company
became publicly held in 1996. Prior data pro forma". The number of years of pro
forma data is generally restricted to the amount of history contained in the prospectus
or other registration documents at the time of the initial public offering.

30. DOES WORLDSCOPE CARRY RESTATED DATA?

Restated financial data is available for accounting periods beginning January 1,
2004 .

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 Frequently Asked Questions

ƒ This data is provided in separate time series utilizing existing Worldscope fields.
Original data is not overwritten.
ƒ Four indicator fields facilitate the use of restated content.
11556 - Indicator- Restated data exists
11557 - Indicator – Restatement type
11558 - Indicator – Early Release
11559 - Restatement Reason Code
ƒ Per share data in the restated annual series will be provided on a fiscal basis only.
Per share fields for U.S. companies currently provided on a calendar basis in the
annual series content will not be supported in the restated content series. All original
and restated interim series per share data is on a fiscal basis.
ƒ Restated data is provided for one prior year accounting period (including interim
periods).
ƒ Price and dividend data as well as related ratios are not included in the restated
series content.
ƒ Financial ratios that cross time periods are not included in the restated series

31. WHAT ARE THE SOURCES OF WORLDSCOPE DATA?

Our primary information source is the companies themselves, which send us all
publicly available documents and financial statements (annual and interim) as soon
as they are published. The full audited annual financial accounts supply much of the
detailed information on the database. We also receive detailed filings from many
regulatory agencies, such as the Securities and Exchange Commission (USA) and
the Japanese Ministry of Finance.
Preliminary data is often available before the publication of the annual or interim
accounts by the company. This information is made available on many Worldscope
platforms. Sources of preliminary data include press releases issued by the company
itself, statutory filings with stock exchanges or other regulatory bodies, and naturally
the financial press and newswire services. Worldscope subscribes to a stock
exchange publication and, where newswires are not sufficient, a major financial
newspaper for each country on the database.

32. HOW SOON AFTER THE FISCAL YEAR END OR INTERIM PERIOD END OF A COMPANY CAN I
EXPECT TO SEE THE ANNUAL DATA ON WORLDSCOPE?
There are three considerations related to timeliness:
1. Reporting/filing requirements. There are wide variations internationally in the
length of time legally allowed between the fiscal period end of a company and
the publication of its financial statements. While preliminary data and
estimates of the company's performance for the fiscal year are generally
available and are included on Worldscope soon after the year end, companies
may take some time before making their audited annual accounts available to
the public. This also applies to interim information, which is generally less
regulated. Reporting regulations vary from country to country. In some
instances companies may have up to 9 months after the end of the financial
year to file an annual report with the statutory authorities. Most countries

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 Frequently Asked Questions

specify a 4 to 6 month reporting deadline and companies can delay their filing
until this deadline is in sight.
2. Document acquisition. Worldscope aggressively pursues various sources of
information. Companies themselves remain the primary source in most
countries. In this, we are significantly aided by the Documents Acquisition
team, whose corporate document acquisition activities are among the most
extensive in the world.
3. Document update. When annual information is received, it is assigned an
update priority generally based on inclusion in a targeted index, investor
interest, and market capitalization. This becomes especially important where
annual reports are received en masse due to clustering of fiscal year ends,
e.g. Japan's predominant 31 March year-end. At such times, prompt
turnaround may not be possible for all companies. Data processed from news
sources is generally turned around within 72 hours. Key items from the final
accounts are available within 5-10 days of receipt of document.

33. IS A UNIQUE IDENTIFIER AVAILABLE FOR EACH COMPANY ON THE WORLDSCOPE

DATABASE?
Yes. Field 06105, Worldscope Permanent ID, provides a unique identifier for all
company and security entities.
For all companies with the exception of U.S., field 06105 corresponds to Field 06035,
Worldscope Identifier.
For U.S. companies and securities only, the Worldscope Identifier is based on the
CUSIP code issued by the Committee on Uniform Security Identification Procedures.
Therefore, when a CUSIP change occurs, the Worldscope Identifier must also
change. In such cases Worldscope, with the exception of a few identifying fields, will
delete the data on the old record and re-update it to a new record. Presence of data
in Field 00000 Company Status indicates that the company or security had a CUSIP
change. The data in this field contains the text "CUSIP changed to [new CUSIP]".
Footnote C attached to Field 00000 Company Status will identify the new name of the
company.

34. IS INTERIM FINANCIAL STATEMENT DATA AVAILABLE ON WORLDSCOPE?

Worldscope contains Interim time series financial statement data. The time series
available may be quarterly, cumulative quarterly, semi-annual or trimester as
determined by the individual company’s reporting pattern and is in addition to
providing the key interim income statement fields on the annual times series. Interim
time series data includes summary Balance Sheet, Income Statement and Cash Flow
Information where this information is reported by the company concerned. (The
Interim data items available on the annual time series are listed in the 4 main industry
templates under the heading Annual Series Interim Data and date back to 1980. The
full Interim data subset, including Financial Statement data, is available in time series.
Items supported are listed under the Interim Time Series Template heading. . This
data is generally available from Quarter 1 1998 for US coverage and from 2001 for
non-US coverage.
It should be noted that both the reporting and detail of Interim data can vary greatly
by country and company.

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35. WHAT IS A FAST UPDATE AND WHAT BENEFITS DO THESE UPDATES HAVE FOR
TIMELINESS?
The Fast Update consists of a subset of 350 Financial Statement items and ratios,
which are generally updated within 5-10 days of receipt of the annual filing or annual
report This follows the update of preliminary data from news sources which is
targeted for 72 hours from report. The Fast Update was introduced by Worldscope to
improve the timely provision of key data, especially at peak times when it is not
possible to fully update all annual reports on the day of receipt.
Generally, companies will:
1. first issue a Press Release with very summarized financials possibly followed
by
2. a preliminary report (for example: the Regulatory News Service in the U.K.,
BALO in France and Tanshin filings for Tokyo listed companies)
3. And finally the full audited Annual Report.
Worldscope captures and constantly refreshes Fast Update items as more detailed
information becomes available. The pattern of Worldscope updates is as follows:
1. Press Release information is captured on Worldscope, targeted within 48
hours of publication.
2. Fast Update, sourced from the 10K or annual report, 10 days.
3. Worldscope full updates are completed from the audited Annual Report.
Priority is given to companies which are index constituents, companies with
indicators of market interest and/or with high market capitalization.

36. HOW CAN I IDENTIFY FULL AND FAST UPDATES ON WORLDSCOPE?

Worldscope field 07034 - Indicator – Data Update can be used to determine if the
update for a given period is Preliminary, FAST or Final. This indicator is available on
a historic basis.
Worldscope also contains three current fields to help you distinguish these updates.
Field 07013 Year of Fast Update contains the latest year for which Fast Update
information is available e.g. “2006”.
Field 07016 Latest Annual Updated contains the latest year for which the latest
Worldscope full update is available, e.g. “2006”.
Field 07035 Latest Interim Date

37. WHAT DATA IS AVAILABLE FOR IPOs- E.G. NEWLY LISTED COMPANIES?
A newly listed company or IPO may provide insufficient data in the prospectus to
populate a detailed update. In this instance, Worldscope will add the company to the
database with the level of financial data provided (may only be a few items) until more
detailed information is published by the company concerned.

38. WHAT IS A LIMITED DATA SET COMPANY?

Companies that do not meet the criteria for fully detailed update on Worldscope, on
the basis of Market Capitalization or other criteria (see Question 8 above) may be
added with a Limited Data Set of information. This subset is similar to the Fast
Update subset outlined in Frequently Asked Question 37 above and detailed in the

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 Frequently Asked Questions

templates from page 154 . In February 2007, Worldscope contained 7,673 active and
1,837 inactive Limited Data Set companies across countries.
The current field 11519 Indicator-Limited Data Set Company identifies these
companies, which will have Limited Data updates going forward.
A small number of companies, which previously had main market listings and were
subsequently transferred to OTC market, may have prior year Full Updates. Annual
field 07033 Full/Limited Coverage Indicator will show, for each year, whether the
company has a Full or Limited update.

39. DOES WORLDSCOPE COVERAGE INCLUDE ADRs (AMERICAN DEPOSITORY RECEIPTS)?

Yes. ADRs trading on the NYSE, ASE, and NASDAQ under both sponsored and
unsponsored programs are targeted under the coverage criteria. In addition,
companies participating in sponsored programs and trading OTC are also targeted.
See ADRs Template and ADR Frequently Asked Questions which follows the
Frequently Asked Questions section for further information.

40. IS PER SHARE DATA PRESENTED ON A FISCAL OR CALENDAR BASIS?

All per share data for non-U.S. domiciled companies and securities and ratios derived
from the per share data on the annual and interim time series is presented on a fiscal
basis.
All annual time series per share data for U.S. domiciled companies and securities and
ratios derived from the per share data is presented on a calendar basis, with the
exception of data fields that are specifically designated as fiscal. All US interim time
series data is provided on a fiscal basis. Further details related to fiscal years and per
share data can be found in the definitions section. U.S. companies/securities can be
identified by checking for 840 in field 06027 Nation Code.
All per share data and related ratios for ADR companies are presented on a fiscal
basis.
Within the Worldscope database, unless otherwise stated, the following data items
contained in the annual time series data are disclosed on a calendar year basis for
U.S. companies and on a fiscal year basis for non-U.S. companies:

ƒ All price and per share data (e.g.: market prices, market capitalization, earnings
per share, dividends per share, book value per share, etc.) listed under the
headings “Stock Data Annual Statistics” and “Stock Performance Annual
Statistics” in the templates section.
ƒ All interim data on the annual time series under the heading “Annual Series
Interim Data” in the templates section..
ƒ Calendar year end basis means that the data is calculated on a December year-
end basis whereas fiscal year end basis means that data is calculated on the
company’s fiscal period end date basis.
Taking the EPS data as an example:
A company has a fiscal period end date of 30-06-2001 and reports quarterly
information.
Calendar year end basis:
For the year 2001, EPS Q1 (05221) is at 31-03-2001; EPS Q2 (05222) is at 30-06-
2001; EPS Q3 (05223) is at 30-09-2001 and EPS Q4 (05224) is 31-12-2001. Annual
EPS (05201) is at 31-12-2001.

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Fiscal year end basis:

For the year 2001, EPS Q1 (05221) is at 30-09-2000; EPS Q2 (05222) is at 31-12-
2000; EPS Q3 (05223) is at 31-03-2001 and EPS Q4 (05224) is at 30-06-2001.
Annual EPS (05201) is at 30-06-2001.
Alternatively, Worldscope supplies the following data on a fiscal year end basis for all
countries:
05202 Earnings per Share – Fiscal Period End
05491 Book Value – Outstanding Shares – Fiscal
05502 Cash Flow per Share – Fiscal
05110 Dividends per Share – Fiscal
05575 Stock Split/Dividend Ratio – Fiscal
10010 Earnings per Share basic – Fiscal Period End
10030 Earnings Per Share diluted – Fiscal Period End
18193 As reported EPS
18208 EPS continuing operations
18209 EPS including extraordinary items
18259 Includes extraordinary credit/charge per share
18260 Excludes extraordinary credit/charge per share
18261 Includes pre-tax extraordinary credit/charge per share
18205 Discontinued operations per share
05228 Discontinued operations per share (excl gains/losses)
18202 Cumulative effect of accounting changes
18210 Restructuring expense per share (after tax)
08816 Earnings Per Share Fiscal – 1 Yr Annual Growth
08821 Book Value Per Share Fiscal – 1 Yr Annual Growth
08302 Return on Equity Per share – Fiscal
08653 Reinvestment Rate Per Share - Fiscal

41. HOW HAS WORLDSCOPE HANDLED THE EURO?

The currency in which you receive Worldscope data may be determined by your product
platform. In Worldscope, all historical data has been converted to EURO utilizing the 6
digit fixed exchange rate at the date of adoption and the associated Country Information
changed. The historical legacy currency is maintained under alternate currency fields
available in the direct delivery feed.

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ADR Frequently Asked Questions
1. WHAT ADRs ARE INCLUDED ON WORLDSCOPE AND WHAT IS THE SELECTION CRITERIA?
The targeted population includes all ADRs listed on the NYSE, ASE or NASDAQ and
sponsored ADRs which trade over the counter except for ADRs representing
companies from countries not targeted for coverage.

2. HOW ARE ADRs CLASSIFIED ON WORLDSCOPE?

ADRs are treated as “company” entities on Worldscope. A link to the underlying
foreign company represented by the ADR is provided if the company is included in
the database. Financial statement and other templated data on the ADR Identifier
other than U.S. GAAP data, pricing and dividends is derived from the underlying non-
U.S. company and security adjusted by a conversion rate into U.S. dollars and the
ADR factor, where applicable.

3. HOW CAN ADR COMPANY RECORDS BE IDENTIFIED?

ADRs on Worldscope can be identified by checking for the presence of data in field
11503 Indicator – ADR. In addition, ADRs have an Entity Type (field 06100) of “A”.

4. HOW ARE ADRs LINKED TO THE UNDERLYING NON-US COMPANY?

The Worldscope Identifier of the underlying non-U.S. company and security
represented by the ADR is provided in fields 06115 ADR Non-U.S. Company Identifier
and field 06116 ADR Non-U.S. Security Identifier, respectively. This link is only
provided when the non-U.S. company is included in Worldscope.

5. HOW IS ADR FINANCIAL STATEMENT AND OTHER TEMPLATED DATA DERIVED?

With the exception of U.S. GAAP data, pricing and dividends, standardized data on
the ADR identifier is derived by a transfer from the non-U.S. company or security
identifier. During the transfer, standardized data is converted into U.S. dollars and
shares outstanding and per share data are additionally adjusted by the ADR
exchange ratio. The average monthly exchange rate during the company’s fiscal year
(field 06101) is used to convert historical income statement items, cash flow items,
and earnings per share. The fiscal year end exchange rate (field 06102) is used to
convert historical balance sheet items and book value. The current exchange rate
(field 06103) at the time of the update of the current item on the underlying non-US
identifier) is used to convert all current items. The ADR exchange factor (field 05577),
which is derived from the ADR ratio, is applied to shares and per share amounts after
translating to U.S. dollars. Interim data in the current fiscal year (where year end
earnings have not yet been reported) is translated to U.S. dollars using the current
exchange rate and, when the fiscal year end data is updated, the interim data is
recalculated using the year-end average exchange rate.

6. IS PER SHARE DATA PRESENTED ON A FISCAL OR CALENDAR BASIS?

Unlike the Worldscope presentation of U.S. companies, all per share data on ADRs is
shown on a fiscal year basis rather than a calendar year basis.

Issue 6

© Thomson Financial 2003-2007 31 Confidential Information of Thomson Financial

 ADR Frequently Asked Questions

7. DOES WORLDSCOPE CARRY U.S. G.A.A.P. INFORMATION FOR ADRs?

Yes. 135 additional items are available only on ADR company records. The majority
of these additional items are Financial Statement, per share items and ratios which
reflect data adjusted to conform to U.S. G.A.A.P., for example Field 06795 Common
Equity-GAAP or 05490 Book Value per ADR- GAAP. See ADRs Template for further
information or details.

Issue 6

© Thomson Financial 2003-2007 32 Confidential Information of Thomson Financial

Banks Template
Notes: #: Currently U.S. and Canadian
18359 Investor Relations - Phone/FAX
companies only.
18121 Registrar – Name
18122 Registrar – Address
General Information
18123 Registrar – Telephone Number
06001 Company Name
18124 Registrar – Fax Number
06003 Company Name - Short
18125 Registrar – Website
06014 Acronym
18126 Registrar – Email Address
00000 Company Status
18272 Company Founded Date
06094 Post Office Box
18273 Date of Incorporation
06021 Building
11516 Date Added to Product
06022 Street
07033 Full/Limited Coverage Indicator
06023 Address City
07034 Indicator – Data Update
06024 Address State
07015 Inactive Date
06025 Post Code/Zip Code
06091 Business Description
06026 Nation
06092 Business Description - Extended
06027 Nation Code
07011 Employees
06028 Region
07001 Products
06031 Phone Number
06100 Entity Type
06032 TELEX Number
06098 Currency of Analysis
06033 FAX Number
06099 Currency of Document
06030 Internet Address
05350 Date of Fiscal Period End
06041 Officer 1 - Name
05352 Month of Fiscal Year End
Officer 1 - Title
05351 Length of Fiscal Period
06051 Officer 2 - Name
11556 Indicator – Restated Data Exists
Officer 2 - Title
11557 Indicator – Restatement Type
06061 Officer 3 - Name
11558 Indicator – Early Release
Officer 3 - Title (Restatement)
06071 Officer 4 - Name 11559 Indicator – Restatement Reason Code
Officer 4 - Title
06081 Officer 5 - Name Industry
Officer 5 - Title
06011 Industry Group
18357 Investor Relations - Name
06010 General Industry Classification
18358 Investor Relations - Address
07040 ICB Code
18356 Investor Relations – E-mail Address
07021 SIC Code 1

Issue 6

© Thomson Financial 2003-2007 33 Confidential Information of Thomson Financial

 Banks Template

07022 SIC Code 2 19532 Product Segment 4 - Operating

Income
07023 SIC Code 3
19533 Product Segment 4 - Assets
07024 SIC Code 4
19534 Product Segment 4 - Capital
07025 SIC Code 5
Expenditures
07026 SIC Code 6
19535 Product Segment 4 - Depreciation
07027 SIC Code 7
19536 Product Segment 4 - SIC Code
07028 SIC Code 8
19540 Product Segment 5 - Description
19541 Product Segment 5 - Sales
Product Segment Data 19542 Product Segment 5 - Operating
Income
19500 Product Segment 1 - Description
19543 Product Segment 5 - Assets
19501 Product Segment 1 - Sales
19544 Product Segment 5 - Capital
19502 Product Segment 1 - Operating
Expenditures
Income
19545 Product Segment 5 - Depreciation
19503 Product Segment 1 - Assets
19546 Product Segment 5 - SIC Code
19504 Product Segment 1 - Capital
Expenditures 19550 Product Segment 6 - Description
19505 Product Segment 1 - Depreciation 19551 Product Segment 6 - Sales
19506 Product Segment 1 - SIC Code 19552 Product Segment 6 - Operating
Income
19510 Product Segment 2 - Description
19553 Product Segment 6 - Assets
19511 Product Segment 2 - Sales
19554 Product Segment 6 - Capital
19512 Product Segment 2 - Operating
Expenditures
Income
19555 Product Segment 6 - Depreciation
19513 Product Segment 2 - Assets
19556 Product Segment 6 - SIC Code
19514 Product Segment 2 - Capital
Expenditures 19560 Product Segment 7 - Description
19515 Product Segment 2 - Depreciation 19561 Product Segment 7 - Sales
19516 Product Segment 2 - SIC Code 19562 Product Segment 7 - Operating
Income
19520 Product Segment 3 - Description
19563 Product Segment 7 - Assets
19521 Product Segment 3 - Sales
19564 Product Segment 7 - Capital
19522 Product Segment 3 - Operating
Expenditures
Income
19565 Product Segment 7 - Depreciation
19523 Product Segment 3 - Assets
19566 Product Segment 7 - SIC Code
19524 Product Segment 3 - Capital
Expenditures 19570 Product Segment 8 - Description
19525 Product Segment 3 - Depreciation 19571 Product Segment 8 - Sales
19526 Product Segment 3 - SIC Code 19572 Product Segment 8 - Operating
Income
19530 Product Segment 4 - Description
19573 Product Segment 8 - Assets
19531 Product Segment 4 - Sales

Issue 6

© Thomson Financial 2003-2007 34 Confidential Information of Thomson Financial

 Banks Template

19574 Product Segment 8 - Capital 07810 Parent Auditor 3

Expenditures
07811 Parent Auditor 3 - Affiliate 1
19575 Product Segment 8 - Depreciation
07812 Parent Auditor 3 - Affiliate 2
19576 Product Segment 8 - SIC Code
07813 Parent Auditor 3 - Affiliate 3
19580 Product Segment 9 - Description
07814 Parent Auditor 3 - Affiliate 4
19581 Product Segment 9 - Sales
07815 Parent Auditor 4
19582 Product Segment 9 - Operating
07816 Parent Auditor 4 - Affiliate 1
Income
07817 Parent Auditor 4 - Affiliate 2
19583 Product Segment 9 - Assets
07818 Parent Auditor 4 - Affiliate 3
19584 Product Segment 9 - Capital
Expenditures 07819 Parent Auditor 4 - Affiliate 4
19585 Product Segment 9 - Depreciation 01801 Auditor Fees
19586 Product Segment 9 - SIC Code
19590 Product Segment 10 - Description Key Items in US Dollars
19591 Product Segment 10 - Sales
07211 Market Capitalization - Current
19592 Product Segment 10 - Operating
07210 Market Capitalization
Income
07221 Common Equity - Current
19593 Product Segment 10 - Assets
07220 Common Equity
19594 Product Segment 10 - Capital
Expenditures 07230 Total Assets
19595 Product Segment 10 - Depreciation 07240 Net Sales or Revenues
19596 Product Segment 10 - SIC Code 07250 Net Income

Major Shareholders Stock Data

18370 Major Shareholders Current Information
06005 Type of Share
Auditors 05601 Ticker Symbol
07800 Parent Auditor 1 06004 CUSIP
07801 Parent Auditor 1 - Affiliate 1 06006 SEDOL
07802 Parent Auditor 1 - Affiliate 2 06008 ISIN
07803 Parent Auditor 1 - Affiliate 3 06035 Worldscope Identifier
07804 Parent Auditor 1 - Affiliate 4 06105 Worldscope Permanent I.D.
07805 Parent Auditor 2 06034 Disclosure Company Identifier
07806 Parent Auditor 2 - Affiliate 1 06038 I/B/E/S Ticker
07807 Parent Auditor 2 - Affiliate 2 06040 Dow Jones Company Symbol
07808 Parent Auditor 2 - Affiliate 3 11501 Indicator - Currently a Multiple Share
Company
07809 Parent Auditor 2 - Affiliate 4
11519 Indicator – Limited Data Set Company

Issue 6

© Thomson Financial 2003-2007 35 Confidential Information of Thomson Financial

 Banks Template

07016 Latest Annual Updated 08006 Trading Volume ($ Amount) #

07013 Year of Fast Update 08010 Trading Volume - Weekly Average #
07035 Latest Interim Date 08011 Turnover Rate #
05427 Stock Exchange(s) Listed 05201 Earnings per Share
05661 Stock Index Information 05210 Earnings per Share – Basic – Year
11496 Indicator – ADR 10010 Earnings per Share – Basic – Fiscal #
05006 Market Price - Current 05290 Fully Diluted Earnings per Share
05009 Date of Current Price 10030 Earnings per Share – Fully Diluted –
Fiscal #
05007 Market Price - Year to Date - High
05202 Earnings per Share - Fiscal Year End
05008 Market Price - Year to Date – Low
18193 Earnings per Share - As Reported
05091 Market Price – 52 Week High
05200 Earnings Report Frequency
05092 Market Price – 52 Week Low
18208 Earnings per Share – Continuing
08003 Market Capitalization (Public) - Current
Operations - Fiscal
08005 Market Capitalization - Current
18209 Earnings per Share Including
05302 Common Shares Outstanding - Extraordinary Items - Fiscal
Current
05230 Earnings per Share after Extraordinary
05306 Date of Common Shares Items
05450 Common/Ordinary Shareholders 05225 Includes Extraordinary Credit/Charge
per Share
05449 Date of Common/Ordinary
Shareholders 05226 Extraordinary Credit/Charge per Share
05474 Closely Held Shares - Current 05227 Includes Pre-tax Extraordinary
Credit/Charge per Share
05473 Date of Closely Held Shares
05228 Discontinued Operations per Share
05255 Earnings per Share - Last 12 Months
18205 Discontinued Operations – Total – per
05256 Date of Last 12 Months EPS
Share
05145 Dividends per Share - Last 12 Months
05240 DVFA Earnings (Germany)
05190 Indicated Dividend Rate
05203 OVFA Earnings per Share (Austria)
05480 Book Value per Share - Current
05725 Headline Earnings per Share (U.K.)
05510 Cash Flow per Share - Current
05260 Earnings per Share - 5 yr avg
Annual Statistics 05101 Dividends per Share
05001 Market Price - Year End 05140 Dividends per Share - 5 yr avg
05002 Market Price - High 05110 Dividends per Share - Fiscal
05003 Market Price - Low 05102 Dividends per Share - Gross
05004 Market Price - 5 yr avg - High 05100 Dividend Report Frequency
05005 Market Price - 5 yr avg - Low 05476 Book Value per Share
08001 Market Capitalization 05486 Tangible Book Value per Share
08004 Market Capitalization - Public 05491 Book Value – Outstanding Shares -
Fiscal
05651 Common Shares Traded - Annual #

Issue 6

© Thomson Financial 2003-2007 36 Confidential Information of Thomson Financial

 Banks Template

05501 Cash Flow per Share 02207 State and Municipal Securities
05502 Cash Flow per Share - Fiscal 02208 Trading Account Securities
05508 Sales per Share 02211 Securities Purchased under Resale
Agreements
05509 Operating Profit per Share
02262 Mortgage Backed Securities
18210 Restructuring Expense per Share
02210 Federal Funds
18211 Restructuring Expense per Share -
Pre-tax 02209 Other Securities
18202 Cumulative Effect of Accounting 02250 Other Investments
Change per Share
02276 Loans - Net
05505 Capital Expenditure per Share
02271 Loans – Total
18100 Enterprise Value
02055 Interbank Loans
05301 Common Shares Outstanding
02264 Lease Financing
05326 Number of Shares Authorized
02265 Commercial & Industrial Loans
05303 Treasury Shares
02266 Consumer & Instalment Loans
05309 Par Value
02267 Real Estate Mortgage Loans
05191 Common Shares Used to Calculate
02268 Foreign Loans
EPS
02269 Broker & Financial Institution
05192 Common Shares Used to Calculate
Loans
Basic EPS
02263 Unspecified/Other Loans
05194 Common Shares Used to Calculate
Fully Diluted EPS 02274 Unearned Income
05475 Closely Held Shares 02275 Reserves for Loan Losses
08021 Closely Held Shares % 02256 Investment in Associated Companies
05576 Stock Split/Dividend Ratio 02018 Customer Liabilities on Acceptances
(Assets)
05575 Stock Split/Dividend Ratio – Fiscal
02240 Real Estate Assets
Weekly Time Series
02501 Property, Plant & Equipment - Net
05652 Common Shares Traded – Weekly
02652 Other Assets
05080 Market Price – Week Close
02280 Interest Receivable
05081 Market Price – Week High
02647 Deferred Charges
05082 Market Price – Week Low
02648 Tangible Other Assets
02649 Total Intangible Other Assets - Net
Balance Sheet 02999 Total Assets

Assets Supplementary Asset Fields

02004 Cash & Due from Banks 18214 Exchange Rate Used in Translating
Balance Sheet
02255 Investments – Total
02005 Cash & Equivalents - Generic
02205 Treasury Securities
18165 Deferred Tax Asset - Current
02206 Federal Agency Securities

Issue 6

© Thomson Financial 2003-2007 37 Confidential Information of Thomson Financial

 Banks Template

18087 Treasury Securities Available for Sale 02654 Total Intangible Other Assets - Gross
18088 Federal Agency Securities Available 02655 Total Intangible Other Assets –
for Sale Accumulated Amortization
18089 State/Municipal Securities Available 02653 Pension Assets – Long Term
for Sale
02300 Total Assets - As Reported
18090 Mortgage Backed Securities Available
for Sale
18091 Corporate Stock Available for Sale Liabilities & Shareholders' Equity
18092 Other Securities Available for Sale 03019 Deposits - Total
18093 Total Securities Available for Sale 03011 Demand Deposits
02287 Total Non-Performing Assets 03015 Savings/Other Time Deposits
02285 Non-Performing Loans 03017 Foreign Office Deposits
02286 Other Non-Performing Assets 03018 Unspecified Deposits
01275 Net Loan Losses 03255 Total Debt
01273 Actual Loan Losses 03051 Short Term Debt & Current Portion
of Long Term Debt
01274 Actual Recoveries
03251 Long-Term Debt
18280 Goodwill/Cost in Excess of Assets
Purchased 03245 Long-Term Debt Excluding
Capitalized Leases
02502 Goodwill – Gross
18281 Non-Convertible Debt
02503 Goodwill – Accumulated Amortization
18282 Convertible Debt
02504 Development Costs – Net
03249 Capitalized Lease Obligations
02505 Development Costs - Gross
03260 Provision for Risks and Charges
02506 Development Costs – Accumulated
Amortization 03262 Deferred Income
02507 Brands, Patents – Net 03263 Deferred Taxes
02509 Brands , Patents – Gross 18183 Deferred Taxes-Credit
02508 Brands, Patents – Accumulated 18184 Deferred Taxes-Debit
Amortization
03257 Deferred Tax Liability in Untaxed
02510 Licenses. – Net Reserves
02511 Licenses – Gross 03273 Other Liabilities
02512 Licenses – Accumulated Amortization 03351 Total Liabilities
18299 Computer Software – Net 03401 Non-Equity Reserves
02516 Computer Software – Gross 03426 Minority Interest
02517 Computer Software – Accumulated 03451 Preferred Stock
Amortization
03448 Preferred Stock Issued for ESOP
02513 Other Intangibles – Net
03449 ESOP Guarantees-Preferred Issued
02514 Other Intangible Assets - Gross
03501 Common Equity
02515 Other Intangible Assets – Accumulated
03480 Common Stock
Amortization

Issue 6

© Thomson Financial 2003-2007 38 Confidential Information of Thomson Financial

 Banks Template

03481 Capital Surplus 18229 Tier 2 Capital

03492 Revaluation Reserves 18852 Comprehensive Income – Hedging
Gain/Loss
03493 Other Appropriated Reserves
18854 Comprehensive Income – Other
03494 Unappropriated (Free) Reserves
18851 Comprehensive Income – Pension
03495 Retained Earnings
Liability
03490 Equity in Untaxed Reserves
18853 Comprehensive Income – Unearned
03496 ESOP Guarantees Compensation
03497 Unrealized Foreign Exchange 18168 Mandatorily Redeemable Trust
Gain/Loss Preferred Securities
03498 Unrealized Gain/Loss on 18167 Other Mandatory Redeemable
Marketable Securities Instruments
03499 Treasury Stock
03999 Total Liabilities & Shareholders' Equity Income Statement
Supplementary Liabilities & 01016 Interest Income - Total
Shareholders' Equity Fields 01007 Interest and Fees on Loans
18232 Current Portion of Long Term Debt 01008 Interest Income on Federal Funds
03060 Accrued Taxes 01009 Interest Income on Bank Deposits
18166 Deferred Tax Liability – Current 01010 Interest Income on Government
03055 Federal Funds (Liability) Securities
03056 Securities Sold under Repurchase 01011 Other Interest or Dividend Income
Agreements 01075 Interest Expense - Total
03058 Customer Liabilities on Acceptances 01072 Interest Expense on Bank Deposits
(Liabilities)
01073 Interest Expense on Federal Funds
03506 Common Equity – Fully Diluted
01074 Interest Expense on Other
03450 Preferred Stock Treated as Common Borrowed Funds
18289 Non-Redeemable Preferred Stock 01251 Interest Expense on Debt
18290 Redeemable Preferred Stock 01255 Interest Capitalized
03491 Goodwill Written Off 01076 Net Interest Income
18065 Cumulative Goodwill Written Off 01021 Non-Interest Income
18352 Unfunded Pension Liabilities 01006 Investment Income
03261 Pension/Postretirement Benefits 01018 Foreign Exchange Income
18141 Lease Commitments – Year 1 01270 Gains/Losses on Sale of Securities
18142 Lease Commitments – Year 2 - Pre-tax
18143 Lease Commitments – Year 3 01266 Non-Operating Interest Income
18144 Lease Commitments – Year 4 01017 Trading Account Income
18145 Lease Commitments – Year 5 01019 Trusts & Fiduciary
Income/Commission & Fees
18146 Lease Commitments – Over 5 Years
01014 Trust Income
18228 Tier 1 Capital

Issue 6

© Thomson Financial 2003-2007 39 Confidential Information of Thomson Financial

 Banks Template

01015 Commission & Fees 18094 Interest/Dividends on Investment

Securities - Taxable
01020 Other Operating Income
18095 Interest/Dividends on Investment
01245 Non-Interest Expense
Securities - Tax Exempt
01084 Staff Costs
18096 Interest/Dividends Securities Available
01085 Equipment Expense for Sale - Taxable
04049 Depreciation and Depletion 18097 Interest/Dividends Securities Available
for Sale - Tax Exempt
01204 Taxes Other than Income Taxes
18098 Interest/Dividends on Trading Account
01302 Operating Provisions
Securities
01230 Other Operating Expenses
18140 Rental/Operating Lease Expense
01271 Provision for Loan Losses
01249 Operating Expenses - Total
01250 Operating Income
01001 Net Sales or Revenues
01253 Extraordinary Credit - Pre-tax
01151 Depreciation, Depletion & Amortization
01254 Extraordinary Charge - Pre-tax
01149 Amortization of Intangibles
01262 Other Income/Expense - Net
01152 Amortization of Brands
01267 Pre-tax Equity in Earnings
01153 Amortization of Research and
01301 Reserves - Increase/Decrease Development
01401 Pre-tax Income 01154 Amortization of Licenses
01451 Income Taxes 01155 Amortization of Other Intangibles
18186 Current Domestic Income Tax 01156 Amortization of Goodwill
18187 Current Foreign Income Tax 01157 Amortization of Computer Software
18188 Deferred Domestic Income Tax 18224 Amortization and Impairment of
Goodwill
18189 Deferred Foreign Income Tax
18225 Impairment of Goodwill
18185 Income Tax Credits
18226 Impairment of Other Intangibles
01501 Minority Interest
18274 Impairment of Property, Plant &
01503 Equity in Earnings
Equipment
01504 After Tax Other Income/Expense
18275 Impairment of Financial Fixed Assets
01505 Discontinued Operations
18227 Restructuring Expense
01551 Net Income before Extraordinary
01268 Dividend Income - Non-Operating
Items/Preferred Dividends
01265 Monetary Correction
01701 Preferred Dividend Requirements
01269 Discontinued Operations - Pre-tax
01706 Net Income after Preferred Dividends
(Basic EPS) 18191 Earnings before Interest and Taxes
(EBIT)
01601 Extraordinary Items & Gain/Loss Sale
of Assets 18198 Earnings before Interest, Taxes &
Depreciation (EBITDA)
Supplementary Income Statement
01306 Gain/Loss on Disposal of Assets
Fields
01352 Foreign Exchange Transactions
18215 Exchange Rate Used in Translating
Income Statement/Cash Flow

Issue 6

© Thomson Financial 2003-2007 40 Confidential Information of Thomson Financial

 Banks Template

01351 Foreign Currency Translation 04797 Other Uses/(Sources) - Investing

Gain/Loss
04795 Other Uses - Investing
18200 Discontinued Operations – Total
04796 Other Sources - Investing
18150 Income from Continuing Operations
04870 Net Cash Flow - Investing
18175 Ordinary Profit (Japan)
04251 Net Proceeds from Sale/Issue of
01651 Net Income - Bottom Line Common & Preferred
01751 Net Income Used to Calculate 04301 Proceeds from Stock Options
Earnings per Share
04302 Other Proceeds from Sale/Issuance
01705 Net Income Used to Calculate Fully of Stock
Diluted Earnings per Share
04401 Long Term Borrowings
18218 Cumulative Effect of Accounting
04441 Increase in Deposits
Change
04752 Decrease in Deposits
18170 Unconsolidated/Parent Company
Sales 04821 Increase/Decrease in Short Term
18169 Unconsolidated/Parent Borrowings
Company Depreciation
04551 Cash Dividends Paid - Total
18171 Unconsolidated/Parent Company Pre-
05376 Common Dividends (Cash)
tax Income
05401 Preferred Dividends (Cash)
18172 Unconsolidated/Parent Company Net
Profit 04701 Reduction in Long Term Debt
18173 Unconsolidated/Parent Company 04751 Com/Pfd Purchased, Retired,
Earnings per Share Converted, Redeemed
04448 Other Sources/(Uses) - Financing

Funds Flow Statement - per FASB 04446 Other Sources - Financing

95 04447 Other Uses - Financing

04201 Funds from Operations 04890 Net Cash Flow - Financing

04225 Extraordinary Items 04840 Effect of Exchange Rate on Cash

04831 Funds from/for Other Operating 04851 Increase/Decrease in Cash & Short
Activities Term Investments

04860 Net Cash Flow - Operating Activities

04601 Capital Expenditures (Additions to Funds Flow Statement - Cash
Fixed Assets)
04201 Funds from Operations
04651 Additions to Other Assets
04225 Extraordinary Items
04355 Net Assets from Acquisitions
04831 Funds from/for Other Operating
04442 Decrease in Loans Activities
04753 Increase in Loans 04401 Long Term Borrowings
04443 Increase/Decrease in Federal Home 04251 Net Proceeds from Sale/Issue of
Loan Advances Common & Preferred
04760 Increase in Investments 04301 Proceeds from Stock Options
04440 Decrease in Investments 04302 Other Proceeds from Sale/Issuance
04351 Disposal of Fixed Assets of Stock

Issue 6

© Thomson Financial 2003-2007 41 Confidential Information of Thomson Financial

 Banks Template

04351 Disposal of Fixed Assets 04831 Funds from/for Other Operating

Activities
04440 Decrease in Investments
04401 Long Term Borrowings
04443 Increase/Decrease in Federal Home
Loan Advances 04251 Net Proceeds from Sale/Issue of
Common & Preferred
04441 Increase in Deposits
04301 Proceeds from Stock Options
04442 Decrease in Loans
04302 Other Proceeds from Sale/Issuance
04821 Increase/Decrease in Short Term
of Stock
Borrowings
04351 Disposal of Fixed Assets
04446 Other Sources - Financing
04440 Decrease in Investments
04796 Other Sources - Investing
04443 Increase/Decrease in Federal Home
04450 Other Sources
Loan Advances
04551 Cash Dividends Paid - Total
04441 Increase in Deposits
05376 Common Dividends (Cash)
04442 Decrease in Loans
05401 Preferred Dividends (Cash)
04821 Increase/Decrease in Short Term
04760 Increase in Investments Borrowings
04752 Decrease in Deposits 04840 Effect of Exchange Rate on Cash
04753 Increase in Loans 04452 Changes in Cash and/or Liquid Items
04701 Reduction in Long Term Debt 04851 Increase/Decrease in Cash & Short
Term Investments
04601 Capital Expenditures (Additions to
Fixed Assets) 04446 Other Sources - Financing
04355 Net Assets from Acquisitions 04796 Other Sources - Investing
04751 Com/Pfd Purchased, Retired, 04450 Other Sources
Converted, Redeemed
04501 Total Sources
04651 Additions to Other Assets
Uses of Funds
04795 Other Uses - Investing
04551 Cash Dividends Paid - Total
04447 Other Uses - Financing
05376 Common Dividends (Cash)
04799 Other Uses
05401 Preferred Dividends (Cash)
04840 Effect of Exchange Rate on Cash
04601 Capital Expenditures (Additions to
04452 Changes in Cash and/or Liquid Items
Fixed Assets)
04851 Increase/Decrease in Cash & Short
04355 Net Assets from Acquisitions
Term Investments
04701 Reduction in Long Term Debt
04751 Com/Pfd Purchased, Retired,
Funds Flow Statement - Total Converted, Redeemed
Sources/Total Uses 04651 Additions to Other Assets

Sources of Funds 04760 Increase in Investments

04201 Funds from Operations 04752 Decrease in Deposits

04225 Extraordinary Items 04753 Increase in Loans

04795 Other Uses - Investing

Issue 6

© Thomson Financial 2003-2007 42 Confidential Information of Thomson Financial

 Banks Template

04447 Other Uses - Financing 18841 Healthcare Data – Other Net Periodic
Pension (Income)/Expense
04799 Other Uses
18837 Healthcare Data – Pension Service
04811 Total Uses
Costs
Supplementary Cash Flow Fields 18835 Healthcare Data – Projected Benefit
Obligation (PBO)
04500 External Financing
18830 Healthcare Data – Unfunded
04891 Net Cash from Continuing Operations
Healthcare Defined Benefits
04892 Net Cash from Discontinued
18844 Healthcare Data – Unrecognized Prior
Operations
Service Cost
18216 Format Code – Cash Flow
18845 Healthcare - Unrecognized Net
04052 Dividends Actuarial Gain/Loss
04053 Asset Disposal 18846 Healthcare - Other Adjustments To
Funded Status For Net Pension/Post
04054 Discontinued Operations
Retirement Assets/Liabilities
04055 Minority Interest
18847 Healthcare Net Liability/(Asset) –
04056 Equity In Earnings Balance Sheet
04058 Unrealized Gains/Losses From Fair 18808 Pension Data – Accumulated Benefit
Value Adjustment Of Financial Assets Obligation
04148 Interest Paid 18816 Pension Data – Actual Return on Plan
Assets
04149 Interest Income
18802 Pension Data – Asset Allocation - %
04150 Taxation
Bonds
Pension & Postretirement 18801 Pension Data – Asset Allocation - %
Equities
18842 Healthcare Data – Actual Return on
Plan Assets 18804 Pension Data – Asset Allocation- %
Other
18834 Healthcare Data – Accumulated
Benefit Obligation 18803 Pension Data – Asset Allocation - %
Property
18838 Healthcare Data – Amortization of
Prior Service Costs 18805 Pension Data – Expected Long-Term
Return Rate on Pension Assets
18832 Healthcare Data – Discount Rate
18817 Pension Data – Expected Return on
18831 Healthcare Data – Expected Long- Plan Assets for the Period
Term Return Rate on Pension Assets
18807 Pension Data – Fair Value of Plan
18843 Healthcare Data – Expected Return on Assets
Plan Assets for the Period
18814 Pension Data – Gains (Losses) from
18833 Healthcare Data – Fair Value of Plan Settlements
Assets
18810 Pension Data – Net Periodic Pension
18840 Healthcare Data – Gains (Losses) (Income)/Expense
from Settlements
18815 Pension Data – Other Net Periodic
18839 Healthcare Data – Interest Cost Pension (Income)/Expense
18836 Healthcare Data – Net Periodic 18806 Pension Data – Pension Discount Rate
Pension (Income)/Expense
18813 Pension Data – Pension Interest Cost

Issue 6

© Thomson Financial 2003-2007 43 Confidential Information of Thomson Financial

 Banks Template

18811 Pension Data – Pension Service Costs 5 Year Summary Data

18812 Pension Data – Prior Service Costs
19760 Summary As Reported Year - Current
18809 Pension Data – Projected Benefit Year
Obligation (PBO)
19761 Summary As Reported Revenue – Cur.
18818 Pension Data – Unrecognized Prior Yr.
Service Cost
18819 Pension Data -Unrecognized Net 19762 Summary As Reported Net Inc. – Cur
Actuarial Gain/Loss Yr

18820 Pension Data -Other Adjustments To 19763 Summary As Reported EPS Basic –
Funded Status for Net Pension/Post Cur Yr
Retirement Assets/Liabilities
19764 Summary As Reported EPS Dil. – Cur
18821 Pension Data - Net Pension Yr
Liability/(Asset) – Balance Sheet
19765 Summary As Reported Equity – Cur Yr

19766 Summary As Reported Year- -1 Year

Other Fields
19767 Summary As Reported Revenue – -1
18192 Dividends Provided for or Paid - Yr
Common
19768 Summary As Reported Net Inc. – -1 Yr
18231 Weighted Cost of Debt
03998 Total Capital 19769 Summary As Reported EPS Basic – -1
Yr
18220 Net Interest Margin (NIM)
19770 Summary As Reported EPS Dil. – -1 Yr
18157 Capital Adequacy Ratio – Tier 1
18158 Capital Adequacy Ratio – Total Capital 19771 Summary As Reported Equity – -1 Yr
18199 Net Debt 19772 Summary As Reported Year- -2 Year
18156 Risk Weighted Assets
19773 Summary As Reported Revenue – -2 Yr
18322 Stock Option Compensation Expense
– Adjustment to Net Income, Net of 19774 Summary As Reported Net Inc. – -2 Yr
Tax
19775 Summary As Reported EPS Basic – -2
18321 Stock Option Compensation Expense, Yr
Net of Tax
19776 Summary As Reported EPS Dil. – -2 Yr
03995 Total Shareholders’ Equity
19777 Summary As Reported Equity – -2 Yr

19778 Summary As Reported Year- -3 Year

19779 Summary As Reported Revenue – -3Yr

19780 Summary As Reported Net Inc. – -3 Yr

19781 Summary As Reported EPS Basic – -3

Yr
19782 Summary As Reported EPS Dil. – -3
Yr
19783 Summary As Reported Equity – -3 Yr

Issue 6

© Thomson Financial 2003-2007 44 Confidential Information of Thomson Financial

 Banks Template

19784 Summary As Reported Year- -4 Year

Qtr 1 Qtr 2 Qtr 3 Qtr 4
19785 Summary As Reported Revenue – -4Yr DPS - 05929 05930 05931 05932
Payable
19786 Summary As Reported Net Inc. – -4 Yr
Date
19787 Summary As Reported EPS Basic – -4 DPS – Extra 05151 05152 05153 05154
Yr
DPS - Extra 05171 05172 05173 05174
19788 Summary As Reported EPS Dil. – -4 – Gross
Yr
DPS - Extra - 05935 05936 05937 05938
19789 Summary As Reported Equity – -4 Yr Dec Date
DPS - Extra - 05941 05942 05943 05944
Rec Date
Annual Series Interim Data
DPS - Extra - 05947 05948 05949 05950
Qtr 1 Qtr 2 Qtr 3 Qtr 4 Ex-Div Date

Interim Sales 19101 19102 19103 19104 DPS - Extra - 05953 05954 05955 05956
Pay Date
Interim Pre- 19105 19106 19107 19108
tax Income DPS - 05155 05156 05157 05158
Special
Interim Net 19109 19110 19111 19112
Profit DPS - 05175 05176 05177 05178
Special –
Number of 05217 05218 05219 05220 Gross
Months-EPS
DPS - 05965 05966 05968 05969
Earnings per 05221 05222 05223 05224 Special -
Share Dec Date
Earning per 05211 05212 05213 05214 DPS - 05970 05971 05972 05973
Share-Basic Special -
Fully Diluted 05291 05292 05293 05294 Rec Date
EPS DPS - 05959 05960 05961 05962
EPS - Report 05901 05902 05903 05904 Special - Ex-
Date Div Date

EPS - 12 05251 05252 05253 05254 DPS - 05976 05977 05978 05979
Months Special - Pay
Date
EPS - 5 yr 05261 05262 05263 05264
avg DPS - 12 05131 05132 05133 05134
Months
Dividends 05121 05122 05123 05124
per Share DPS - 5 yr 05141 05142 05143 05144
avg
DPS – Gross 05125 05126 05127 05128
DPS - 05910 05911 05912 05913
Declared Monthly Price Information
Date
DPS - 05917 05918 05919 05920 Month End High Low Price
Record Date Market Price
Price
DPS - Ex-Div 05923 05924 05925 05926
Date January 05015 05016 05017
February 05020 05021 05022

Issue 6

© Thomson Financial 2003-2007 45 Confidential Information of Thomson Financial

 Banks Template

March 05025 05026 05027 Annual Statistics

April 05030 05031 05032 09104 Price/Earnings Ratio – Close

May 050350 5036 05037 09100 Price/Earnings Ratio - High

June 05040 05041 05042 09101 Price/Earnings Ratio - Low

July 05045 05046 05047 09106 Price/Earnings Ratio - Avg High-Low

August 05050 05051 05052 09204 Earnings Yield - Close

September 05055 05056 05057 09200 Earnings Yield - High

October 05060 05061 05062 09201 Earnings Yield - Low

November 05065 05066 05067 09206 Earnings Yield - Avg High-Low

December 05070 05071 05072 09604 Price/Cash Flow Ratio

09404 Dividend Yield - Close
09400 Dividend Yield - High
Stock Performance
09401 Dividend Yield - Low
Current Information 09406 Dividend Yield - Avg High-Low
09102 Price/Earnings Ratio - Current 09504 Dividend Payout per Share
09103 Price/Earnings Ratio - Current High 09304 Price/Book Value Ratio - Close
09105 Price/Earnings Ratio - Current Low 09300 Price/Book Value Ratio - High
09202 Earnings Yield - Current 09301 Price/Book Value Ratio - Low
09203 Earnings Yield - Current High 09306 Price/Book Value Ratio - Avg High-
09205 Earnings Yield - Current Low Low

09602 Price/Cash Flow - Current 09904 Price/Sales per Share Ratio

09302 Price/Book Value Ratio - Current 08801 Total Investment Return

09402 Dividend Yield - Current 08806 Price Volatility

09502 Dividend Payout - per Share - Current 09704 Market Capitalization/Common Equity

08372 Return on Equity - per Share - Current Three Year Averages

08652 Reinvestment Rate - per Share - 08803 Total Investment Return
Current
09001 Price Trend - Last Week Five Year Averages
09005 Price Trend - Four Week 09121 Price/Earnings Ratio - Close

09011 Price Trend - Quarter to Date 09111 Price/Earnings Ratio - High

09016 Price Trend - Previous Quarter 09116 Price/Earnings Ratio - Low

09021 Price Trend - Year to Date 09126 Price/Earnings Ratio - Avg High-Low

09006 Price Trend - 13 Weeks 09221 Earnings Yield - Close

09007 Price Trend – 26 Weeks 09211 Earnings Yield - High

09026 Price Trend - 52 Weeks 09216 Earnings Yield - Low

09802 Beta 09226 Earnings Yield - Avg High-Low

09803 Alpha 09621 Price/Cash Flow Ratio

Issue 6

© Thomson Financial 2003-2007 46 Confidential Information of Thomson Financial

 Banks Template

09421 Dividend Yield - Close 08650 Operating Income Growth

09411 Dividend Yield - High 08640 Net Income Growth
09416 Dividend Yield - Low 08625 Total Assets Growth
09426 Dividend Yield - Avg High-Low 08620 Equity Growth
09521 Dividend Payout per Share 08630 Employees Growth
09321 Price/Book Value Ratio - Close 08680 Net Margin Growth
09311 Price/Book Value Ratio - High 08605 Earnings per Share Growth
09316 Price/Book Value Ratio - Low 08615 Dividends per Share Growth
09326 Price/Book Value Ratio - Avg High- 08610 Book Value per Share Growth
Low
08805 Total Investment Return
Profitability
09721 Market Capitalization/Common Equity
Annual Statistics
Growth Rates 08301 Return on Equity – Total (%)
08371 Return on Equity - Per Share
Annual Statistics
08302 Return on Equity – Per Share Fiscal
08666 Loan Growth
08653 Reinvestment Rate – Per Share
08631 Net Sales/Revenues Growth Fiscal
08646 Operating Income Growth 08656 Reinvestment Rate - Total
08636 Net Income Growth 08651 Reinvestment Rate - Per Share
08621 Total Assets Growth 08326 Return on Assets
08616 Equity Growth 08376 Return on Invested Capital
08626 Employees Growth 15567 Return on Earning Assets
08676 Net Margin Growth 08911 Retained Earnings % Equity
08601 Earnings per Share Growth 08381 Cash Earnings Return on Equity
08611 Dividends per Share Growth 08311 Cash Flow/Sales
08606 Book Value per Share Growth 08316 Operating Profit Margin
08579 Market Capitalization Growth 08361 Operating Income Return on Total
Capital
08816 Earnings Per Share Fiscal Growth
08321 Pre-tax Margin
08821 Book Value Per Share Fiscal Growth
08346 Tax Rate
Three Year Averages
08356 Interest Rate - Estimated Average
08581 Market Capitalization Growth
08366 Net Margin
08604 Earnings per Share Growth
15144 Net Interest Income % Earning Assets
Five Year Averages 15150 Net Interest Income % Average
Deposits
08670 Loan Growth
15611 Efficiency of Earning Assets
08635 Net Sales/Revenues Growth
15587 Earning Assets % Total Assets

Issue 6

© Thomson Financial 2003-2007 47 Confidential Information of Thomson Financial

 Banks Template

08351 Sales per Employee Loan Loss Ratios

15593 Non-Interest Income % Total
Revenues Annual Statistics
15599 Total Interest Expense % Interest 15019 Net Loan Losses % Total Loans
Bearing Liabilities
15079 Provision for Loan Losses % Total
15605 Total Interest Income % Earning Loans
Assets
15073 Reserves for Loan Losses % Total
Loans
Five Year Averages
15156 Reserves for Loan Losses % Total
08305 Return on Equity - Total (%)
Assets
08375 Return on Equity - per Share
15085 Actual Loan Losses % Reserves for
08656 Reinvestment Rate - Total Loan Losses
08660 Reinvestment Rate – per Share 15139 Loan Loss Coverage
08330 Return on Assets 15061 Non-Performing Loans % Total Loans
08380 Return on Invested Capital 15001 Non-Performing Loans % Reserves for
Loan Losses
15570 Return on Earning Assets
15067 Non-Performing Loans % Equity
08915 Retained Earnings % Equity
08385 Cash Earnings Return on Equity Five Year Averages
08315 Cash Flow/Sales 15022 Net Loan Losses % Total Loans
08320 Operating Profit Margin 15082 Provision for Loan Losses % Total
Loans
08365 Operating Income Return on Total
Capital 15076 Reserves for Loan Losses % Total
Loans
08325 Pre-tax Margin
15159 Reserves for Loan Losses % Total
08350 Tax Rate
Assets
08360 Interest Rate - Estimated Average
15088 Actual Loan Losses % Reserves for
08370 Net Margin Loan Losses
15147 Net Interest Income % Earning Assets 15141 Loan Loss Coverage
15153 Net Interest Income % Average 15064 Non-Performing Loans % Total Loans
Deposits
15004 Non-Performing Loans % Reserves for
15614 Efficiency of Earning Assets Loan Losses
15590 Earning Assets % Total Assets 15070 Non-Performing Loans % Equity
08355 Sales per Employee
15596 Non-Interest Income % Total Deposit Ratios
Revenues
15602 Total Interest Expense % Interest Annual Statistics
Bearing Liabilities 15179 Demand Deposits % Total Deposits
15608 Total Interest Income % Earning 15184 Savings Deposits % Total Deposits
Assets
15573 Foreign Office Deposits % Total
Deposits

Issue 6

© Thomson Financial 2003-2007 48 Confidential Information of Thomson Financial

 Banks Template

Five Year Averages 08906 Cash Dividends % Cash Flow

15181 Demand Deposits % Total Deposits 08266 Fixed Assets % Common Equity
15187 Savings Deposits % Total Deposits 08291 EBIT / Total Interest Expense Ratio
15577 Foreign Office Deposits % Total 15167 Invested Assets & Loans % Total
Deposits Deposits
15161 Invested Assets % Total Deposits
15007 Equity % Total Deposits
Asset Utilization
15025 Total Capital % Total Deposits
Annual Statistics 15037 Total Deposits % Total Assets
08406 Assets per Employee 15173 Earning Assets % Total Available
08401 Total Asset Turnover funds
15043 Total Loans % Total Assets 15097 Invested Assets % Liabilities
15091 Invested Assets % Total Assets 15115 Reserves for Loan Losses % Total
Capital
08416 Capital Expenditure % Total Assets
Five Year Averages
Five Year Averages
08235 Total Debt % Common Equity
08410 Assets per Employee
08230 Long Term Debt % Common Equity
08405 Total Asset Turnover
08225 Total Debt % Total Capital
15046 Total Loans % Total Assets
08220 Long Term Debt % Total Capital
15094 Invested Assets % Total Assets
08215 Minority Interest % Total Capital
08420 Capital Expenditure % Total Assets
08205 Equity % Total Capital
08210 Preferred Stock % Total Capital
Leverage
08240 Total Debt % Total Assets
Annual Statistics 08245 Common Equity % Total Assets
08231 Total Debt % Common Equity 15124 Total Capital % Total Assets
08226 Long Term Debt % Common Equity 08265 Operating Cash/Fixed Charges
08221 Total Debt % Total Capital 08260 Dividend Payout (% Earnings)
08216 Long Term Debt % Total Capital 08910 Cash Dividends % Cash Flow
08211 Minority Interest % Total Capital 08270 Fixed Assets % Common Equity
08201 Equity % Total Capital 15170 Invested Assets & Loans % Total
Deposits
08206 Preferred Stock % Total Capital
15164 Invested Assets % Total Deposits
08236 Total Debt % Total Assets
15010 Equity % Total Deposits
08241 Common Equity % Total Assets
15028 Total Capital % Total Deposits
08287 Total Assets / Common Equity Ratio
15040 Total Deposits % Total Assets
15121 Total Capital % Total Assets
15176 Earning Assets % Total Available
08261 Operating Cash/Fixed Charges
funds
08256 Dividend Payout (% Earnings)
15100 Invested Assets % Liabilities

Issue 6

© Thomson Financial 2003-2007 49 Confidential Information of Thomson Financial

 Banks Template

15118 Reserves for Loan Losses % Total 08735 Foreign Sales % Total Sales
Capital
08745 Foreign Income % Total Income

Liquidity Geographic Segment Data

Annual Statistics 19600 Geographic Segment 1 - Description
15013 Cash & Securities % Total Deposits 19601 Geographic Segment 1 - Sales
15049 Total Loans % Total Deposits 19602 Geographic Segment 1 - Operating
Income
15055 Ratio of Total Loans to Total Capital
19603 Geographic Segment 1 - Assets
Five Year Averages
19604 Geographic Segment 1 - Capital
15016 Cash & Securities % Total Deposits Expenditures
15052 Total Loans % Total Deposits 19605 Geographic Segment 1 - Depreciation
15058 Ratio of Total Loans to Total Capital 19610 Geographic Segment 2 - Description
19611 Geographic Segment 2 - Sales

Foreign Business 19612 Geographic Segment 2 - Operating

Income
Annual Statistics 19613 Geographic Segment 2 - Assets
07151 International Assets 19614 Geographic Segment 2 - Capital
07101 International Sales Expenditures

07126 International Operating Income 19615 Geographic Segment 2 - Depreciation

08711 Foreign Return on Assets 19620 Geographic Segment 3 - Description

08706 Foreign Asset Turnover 19621 Geographic Segment 3 - Sales

08701 Foreign Income Margin 19622 Geographic Segment 3 - Operating

Income
08716 Foreign Assets Growth
19623 Geographic Segment 3 - Assets
08721 Foreign Sales Growth
19624 Geographic Segment 3 - Capital
08726 Foreign Income Growth Expenditures
08736 Foreign Assets % Total Assets 19625 Geographic Segment 3 - Depreciation
08731 Foreign Sales % Total Sales 19630 Geographic Segment 4 - Description
08741 Foreign Income % Total Income 19631 Geographic Segment 4 - Sales

Five Year Averages 19632 Geographic Segment 4 - Operating

Income
08715 Foreign Return on Assets
19633 Geographic Segment 4 - Assets
08710 Foreign Asset Turnover
19634 Geographic Segment 4 - Capital
08705 Foreign Income Margin Expenditures
08720 Foreign Assets Growth 19635 Geographic Segment 4 - Depreciation
08725 Foreign Sales Growth 19640 Geographic Segment 5 - Description
08730 Foreign Income Growth 19641 Geographic Segment 5 - Sales
08740 Foreign Assets % Total Assets

Issue 6

© Thomson Financial 2003-2007 50 Confidential Information of Thomson Financial

 Banks Template

19642 Geographic Segment 5 - Operating 19692 Geographic Segment 10 - Operating

Income Income
19643 Geographic Segment 5 - Assets 19693 Geographic Segment 10 - Assets
19644 Geographic Segment 5 - Capital 19694 Geographic Segment 10 - Capital
Expenditures Expenditures
19645 Geographic Segment 5 - Depreciation 19695 Geographic Segment 10 - Depreciation
19650 Geographic Segment 6 - Description
19651 Geographic Segment 6 - Sales Company Specific Accounting
19652 Geographic Segment 6 - Operating Practices
Income
07531 Accounting method for long term
19653 Geographic Segment 6 - Assets investment > 50%
19654 Geographic Segment 6 - Capital 07536 Accounting standards followed
Expenditures
07546 Auditors' opinion
19655 Geographic Segment 6 - Depreciation
19660 Geographic Segment 7 - Description
19661 Geographic Segment 7 - Sales Multiple Share Data
19662 Geographic Segment 7 - Operating 20001 Type of Share - Mult Share 1
Income 20003 Worldscope Identifier - Mult Share 1
19663 Geographic Segment 7 - Assets 20005 SEDOL - Mult Share 1
19664 Geographic Segment 7 - Capital 20006 CUSIP - Mult Share 1
Expenditures
20007 ISIN - Mult Share 1
19665 Geographic Segment 7 - Depreciation
20008 Ticker Symbol - Mult Share 1
19670 Geographic Segment 8 - Description
20009 Stock Exchange(s) Listed - Mult Share
19671 Geographic Segment 8 - Sales 1
19672 Geographic Segment 8 - Operating 20011 Inactive Date - Mult Share 1
Income
20020 Common Shares Outstanding -
19673 Geographic Segment 8 - Assets Current - Mult Share 1
19674 Geographic Segment 8 - Capital 20021 Market Price - Current - Mult Share 1
Expenditures
20022 Date of Current Price - Mult Share 1
19675 Geographic Segment 8 - Depreciation
20023 Market Capitalization - Current - Mult
19680 Geographic Segment 9 - Description Share 1
19681 Geographic Segment 9 - Sales 20024 Earnings per Share - Last 12 Mos -
19682 Geographic Segment 9 - Operating Mult Share 1
Income 20025 Dividends per Share - Last 12 Mos -
19683 Geographic Segment 9 - Assets Mult Share 1

19684 Geographic Segment 9 - Capital 20026 Price/Earnings Ratio - Current - Mult

Expenditures Share 1

19685 Geographic Segment 9 - Depreciation 20027 Price/Book Value Ratio - Current - Mult
Share 1
19690 Geographic Segment 10 - Description
20028 Dividend Yield - Current - Mult Share 1
19691 Geographic Segment 10 - Sales

Issue 6

© Thomson Financial 2003-2007 51 Confidential Information of Thomson Financial

 Banks Template

20040 Common Shares Outstanding - Mult 20142 Market Price - Year End - Mult Share 2
Share 1
20141 Market Capitalization - Mult Share 2
20002 Par Value - Mult Share 1
20143 Earnings per Share - Mult Share 2
20042 Market Price - Year End - Mult Share 1
20144 Dividends per Share - Mult Share 2
20041 Market Capitalization - Mult Share 1
20145 Book Value per Share - Mult Share 2
20043 Earnings per Share - Mult Share 1
20146 Price/Earnings Ratio - Close - Mult
20044 Dividends per Share - Mult Share 1 Share 2
20045 Book Value per Share - Mult Share 1 20147 Price/Book Value Ratio - Close - Mult
Share 2
20046 Price/Earnings Ratio - Close - Mult
Share 1 20148 Dividend Yield - Close - Mult Share 2
20047 Price/Book Value Ratio - Close - Mult 20201 Type of Share - Mult Share 3
Share 1
20203 Worldscope Identifier - Mult Share 3
20048 Dividend Yield - Close - Mult Share 1
20205 SEDOL - Mult Share 3
20101 Type of Share - Mult Share 2
20206 CUSIP - Mult Share 3
20103 Worldscope Identifier - Mult Share 2
20207 ISIN - Mult Share 3
20105 SEDOL - Mult Share 2
20208 Ticker Symbol - Mult Share 3
20106 CUSIP - Mult Share 2
20209 Stock Exchange(s) Listed - Mult Share
20107 ISIN - Mult Share 2 3
20108 Ticker Symbol - Mult Share 2 20211 Inactive Date - Mult Share 3
20109 Stock Exchange(s) Listed - Mult Share 20220 Common Shares Outstanding -
2 Current - Mult Share 3
20111 Inactive Date - Mult Share 2 20221 Market Price - Current - Mult Share 3
20120 Common Shares Outstanding - 20222 Date of Current Price - Mult Share 3
Current - Mult Share 2
20223 Market Capitalization - Current - Mult
20121 Market Price - Current - Mult Share 2 Share 3
20122 Date of Current Price - Mult Share 2 20224 Earnings per Share - Last 12 Mos -
Mult Share 3
20123 Market Capitalization - Current - Mult
Share 2 20225 Dividends per Share - Last 12 Mos -
Mult Share 3
20124 Earnings per Share - Last 12 Mos -
Mult Share 2 20226 Price/Earnings Ratio - Current - Mult
Share 3
20125 Dividends per Share - Last 12 Mos -
Mult Share 2 20227 Price/Book Value Ratio - Current - Mult
Share 3
20126 Price/Earnings Ratio - Current - Mult
Share 2 20228 Dividend Yield - Current - Mult Share 3
20127 Price/Book Value Ratio - Current - Mult 20240 Common Shares Outstanding - Mult
Share 2 Share 3
20128 Dividend Yield - Current - Mult Share 2 20202 Par Value - Mult Share 3
20140 Common Shares Outstanding - Mult 20242 Market Price - Year End - Mult Share 3
Share 2
20241 Market Capitalization - Mult Share 3
20102 Par Value - Mult Share 2
20243 Earnings per Share - Mult Share 3

Issue 6

© Thomson Financial 2003-2007 52 Confidential Information of Thomson Financial

 Banks Template

20244 Dividends per Share - Mult Share 3 20346 Price/Earnings Ratio - Close - Mult
Share 4
20245 Book Value per Share - Mult Share 3
20347 Price/Book Value Ratio - Close - Mult
20246 Price/Earnings Ratio - Close - Mult
Share 4
Share 3
20348 Dividend Yield - Close - Mult Share 4
20247 Price/Book Value Ratio - Close - Mult
Share 3 20401 Type of Share - Mult Share 5
20248 Dividend Yield - Close - Mult Share 3 20403 Worldscope Identifier - Mult Share 5
20301 Type of Share - Mult Share 4 20405 SEDOL - Mult Share 5
20303 Worldscope Identifier - Mult Share 4 20406 CUSIP - Mult Share 5
20305 SEDOL - Mult Share 4 20407 ISIN - Mult Share 5
20306 CUSIP - Mult Share 4 20408 Ticker Symbol - Mult Share 5
20307 ISIN - Mult Share 4 20409 Stock Exchange(s) Listed - Mult Share
5
20308 Ticker Symbol - Mult Share 4
20411 Inactive Date - Mult Share 5
20309 Stock Exchange(s) Listed - Mult Share
4 20420 Common Shares Outstanding -
Current - Mult Share 5
20311 Inactive Date - Mult Share 4
20421 Market Price - Current - Mult Share 5
20320 Common Shares Outstanding -
Current - Mult Share 4 20422 Date of Current Price - Mult Share 5
20321 Market Price - Current - Mult Share 4 20423 Market Capitalization - Current - Mult
Share 5
20322 Date of Current Price - Mult Share 4
20424 Earnings per Share - Last 12 Mos -
20323 Market Capitalization - Current - Mult
Mult Share 5
Share 4
20425 Dividends per Share - Last 12 Mos -
20324 Earnings per Share - Last 12 Mos -
Mult Share 5
Mult Share 4
20426 Price/Earnings Ratio - Current - Mult
20325 Dividends per Share - Last 12 Mos -
Share 5
Mult Share 4
20427 Price/Book Value Ratio - Current - Mult
20326 Price/Earnings Ratio - Current - Mult
Share 5
Share 4
20327 Price/Book Value Ratio - 20428 Dividend Yield - Current - Mult Share 5
Current - Mult Share 4
20440 Common Shares Outstanding - Mult
20328 Dividend Yield - Current - Mult Share 4 Share 5
20340 Common Shares Outstanding - Mult 20402 Par Value - Mult Share 5
Share 4
20442 Market Price - Year End - Mult Share 5
20302 Par Value - Mult Share 4
20441 Market Capitalization - Mult Share 5
20342 Market Price - Year End - Mult Share 4
20443 Earnings per Share - Mult Share 5
20341 Market Capitalization - Mult Share 4
20444 Dividends per Share - Mult Share 5
20343 Earnings per Share - Mult Share 4
20445 Book Value per Share - Mult Share 5
20344 Dividends per Share - Mult Share 4
20446 Price/Earnings Ratio - Close - Mult
20345 Book Value per Share - Mult Share 4 Share 5

Issue 6

© Thomson Financial 2003-2007 53 Confidential Information of Thomson Financial

 Banks Template

20447 Price/Book Value Ratio - Close - Mult 20601 Type of Share - Mult Share 7
Share 5 20603 Worldscope Identifier -
Mult Share 7
20448 Dividend Yield - Close - Mult Share 5
20605 SEDOL - Mult Share 7
20501 Type of Share - Mult Share 6
20606 CUSIP - Mult Share 7
20503 Worldscope Identifier - Mult Share 6
20607 ISIN - Mult Share 7
20505 SEDOL - Mult Share 6
20608 Ticker Symbol - Mult Share 7
20506 CUSIP - Mult Share 6
20609 Stock Exchange(s) Listed - Mult Share
20507 ISIN - Mult Share 6
7
20508 Ticker Symbol - Mult Share 6
20611 Inactive Date - Mult Share 7
20509 Stock Exchange(s) Listed - Mult Share
20620 Common Shares Outstanding -
6
Current - Mult Share 7
20511 Inactive Date - Mult Share 6
20621 Market Price - Current - Mult Share 7
20520 Common Shares Outstanding -
20622 Date of Current Price - Mult Share 7
Current - Mult Share 6
20623 Market Capitalization - Current - Mult
20521 Market Price - Current - Mult Share 6
Share 7
20522 Date of Current Price - Mult Share 6
20624 Earnings per Share - Last 12 Mos -
20523 Market Capitalization - Current - Mult Mult Share 7
Share 6
20625 Dividends per Share - Last 12 Mos -
20524 Earnings per Share - Last 12 Mos - Mult Share 7
Mult Share 6
20626 Price/Earnings Ratio - Current - Mult
20525 Dividends per Share - Last 12 Mos - Share 7
Mult Share 6
20627 Price/Book Value Ratio - Current - Mult
20526 Price/Earnings Ratio - Current - Mult Share 7
Share 6
20628 Dividend Yield - Current - Mult Share 7
20527 Price/Book Value Ratio - Current - Mult
20640 Common Shares Outstanding - Mult
Share 6
Share 7
20528 Dividend Yield - Current - Mult Share 6
20602 Par Value - Mult Share 7
20540 Common Shares Outstanding - Mult
20642 Market Price - Year End - Mult Share 7
Share 6
20641 Market Capitalization - Mult Share 7
20502 Par Value - Mult Share 6
20643 Earnings per Share - Mult Share 7
20542 Market Price - Year End - Mult Share 6
20644 Dividends per Share - Mult Share 7
20541 Market Capitalization - Mult Share 6
20645 Book Value per Share - Mult Share 7
20543 Earnings per Share - Mult Share 6
20646 Price/Earnings Ratio - Close - Mult
20544 Dividends per Share - Mult Share 6
Share 7
20545 Book Value per Share - Mult Share 6
20647 Price/Book Value Ratio - Close - Mult
20546 Price/Earnings Ratio - Close - Mult Share 7
Share 6
20648 Dividend Yield - Close - Mult Share 7
20547 Price/Book Value Ratio - Close - Mult
Share 6
20548 Dividend Yield - Close - Mult Share 6

Issue 6

© Thomson Financial 2003-2007 54 Confidential Information of Thomson Financial

 Banks Template

Monthly Foreign Exchange Rates 11112 From Euro Currency to Legacy/Local –

November
11013 To U.S. Dollars - Current
11101 From Euro Currency to Legacy/Local
11002 To U.S. Dollars - January Month End – Year End
11003 To U.S. Dollars - February Month End 11202 From ECU Currency to Local –
January
11004 To U.S. Dollars - March Month End
11203 From ECU Currency to Local –
11005 To U.S. Dollars - April Month End
February
11006 To U.S. Dollars - May Month End
11204 From ECU Currency to Local – March
11007 To U.S. Dollars - June Month End
11205 From ECU Currency to Local – April
11008 To U.S. Dollars - July Month End
11206 From ECU Currency to Local – May
11009 To U.S. Dollars - August Month End
11207 From ECU Currency to Local – June
11010 To U.S. Dollars - September Month
11208 From ECU Currency to Local – July
End
11209 From ECU Currency to Local – August
11011 To U.S. Dollars - October Month End
11210 From ECU Currency to Local –
11012 To U.S. Dollars - November Month
September
End
11211 From ECU Currency to Local –
11001 To U.S. Dollars - December Month
October
End
11212 From ECU Currency to Local –
November
11113 From Euro Currency to Legacy/Local –
11201 From ECU Currency to Local – Year
Current
End
11102 From Euro Currency to Legacy/Local –
January
11313 Legacy to U.S. Currency – Current
11103 From Euro Currency to Legacy/Local –
February 11302 Legacy to U.S. Currency – January
11104 From Euro Currency to Legacy/Local – 11303 Legacy to U.S. Currency – February
March
11304 Legacy to U.S. Currency – March
11105 From Euro Currency to Legacy/Local –
11305 Legacy to U.S. Currency – April
April
11306 Legacy to U.S. Currency – May
11106 From Euro Currency to Legacy/Local –
May 11307 Legacy to U.S. Currency – June
11107 From Euro Currency to Legacy/Local – 11308 Legacy to U.S. Currency – July
June
11309 Legacy to U.S. Currency – August
11108 From Euro Currency to Legacy/Local –
11310 Legacy to U.S. Currency – September
July
11311 Legacy to U.S. Currency – October
11109 From Euro Currency to Legacy/Local –
August 11312 Legacy to U.S. Currency – November
11110 From Euro Currency to Legacy/Local – 11301 Legacy to U.S. Currency – Year End
September
11111 From Euro Currency to Legacy/Local –
October

Issue 6

© Thomson Financial 2003-2007 55 Confidential Information of Thomson Financial

 Industrial Companies Template
Notes:
18359 Investor Relations - Phone/Fax
#: Currently U.S. and Canadian companies only.
18121 Registrar – Name
18122 Registrar – Address
General Information 18123 Registrar – Telephone Number
06001 Company Name 18124 Registrar – Fax Number
06003 Company Name - Short 18125 Registrar – Website
06014 Acronym 18126 Registrar – Email Address
00000 Company Status 18272 Company Founded Date
06094 Post Office Box 18273 Date of Incorporation
06021 Building 11516 Date Added to Product
06022 Street 07033 Full/Limited Coverage Indicator
06023 Address City 07034 Indicator – Data Update
06024 Address State 07015 Inactive Date
06025 Post Code/Zip Code 06091 Business Description
06026 Nation 06092 Business Description - Extended
06027 Nation Code 07011 Employees
06028 Region 07001 Products
06031 Phone Number 06100 Entity Type
06032 TELEX Number 06098 Currency of Analysis
06033 FAX Number 06099 Currency of Document
06030 Internet Address 05350 Date of Fiscal Period End
06041 Officer 1 - Name 05352 Month of Fiscal Year End
Officer 1 - Title 05351 Length of Fiscal Period
06051 Officer 2 - Name 11556 Indicator – Restated Data Exists
Officer 2 - Title 11557 Indicator – Restatement Type
06061 Officer 3 - Name 11558 Indicator – Early Release
(Restatement)
Officer 3 - Title
11559 Indicator – Restatement Reason Code
06071 Officer 4 - Name
Officer 4 - Title
06081 Officer 5 - Name Industry
Officer 5 - Title 06011 Industry Group
18357 Investor Relations - Name 06010 General Industry Classification
18358 Investor Relations – Address 07040 ICB Code
18356 Investor Relations – E-mail Address 07021 SIC Code 1

Issue 6

© Thomson Financial 2003-2007 56 Confidential Information of Thomson Financial

 Industrial Companies Template

07022 SIC Code 2 19532 Product Segment 4 - Operating

Income
07023 SIC Code 3
19533 Product Segment 4 - Assets
07024 SIC Code 4
19534 Product Segment 4 - Capital
07025 SIC Code 5
Expenditures
07026 SIC Code 6
19535 Product Segment 4 - Depreciation
07027 SIC Code 7
19536 Product Segment 4 - SIC Code
07028 SIC Code 8
19540 Product Segment 5 - Description
19541 Product Segment 5 - Sales
Product Segment Data 19542 Product Segment 5 - Operating
Income
19500 Product Segment 1 - Description
19543 Product Segment 5 - Assets
19501 Product Segment 1 - Sales
19544 Product Segment 5 - Capital
19502 Product Segment 1 - Operating
Expenditures
Income
19545 Product Segment 5 - Depreciation
19503 Product Segment 1 - Assets
19546 Product Segment 5 - SIC Code
19504 Product Segment 1 - Capital
Expenditures 19550 Product Segment 6 - Description
19505 Product Segment 1 - Depreciation 19551 Product Segment 6 - Sales
19506 Product Segment 1 - SIC Code 19552 Product Segment 6 - Operating
Income
19510 Product Segment 2 - Description
19553 Product Segment 6 - Assets
19511 Product Segment 2 - Sales
19554 Product Segment 6 - Capital
19512 Product Segment 2 - Operating
Expenditures
Income
19555 Product Segment 6 - Depreciation
19513 Product Segment 2 - Assets
19556 Product Segment 6 - SIC Code
19514 Product Segment 2 - Capital
Expenditures 19560 Product Segment 7 - Description
19515 Product Segment 2 - Depreciation 19561 Product Segment 7 - Sales
19516 Product Segment 2 - SIC Code 19562 Product Segment 7 - Operating
Income
19520 Product Segment 3 - Description
19563 Product Segment 7 - Assets
19521 Product Segment 3 - Sales
19564 Product Segment 7 - Capital
19522 Product Segment 3 - Operating
Expenditures
Income
19565 Product Segment 7 - Depreciation
19523 Product Segment 3 - Assets
19566 Product Segment 7 - SIC Code
19524 Product Segment 3 - Capital
Expenditures 19570 Product Segment 8 - Description
19525 Product Segment 3 - Depreciation 19571 Product Segment 8 - Sales
19526 Product Segment 3 - SIC Code 19572 Product Segment 8 - Operating
Income
19530 Product Segment 4 - Description
19573 Product Segment 8 - Assets
19531 Product Segment 4 - Sales

Issue 6

© Thomson Financial 2003-2007 57 Confidential Information of Thomson Financial

 Industrial Companies Template

19574 Product Segment 8 - Capital 07810 Parent Auditor 3

Expenditures
07811 Parent Auditor 3 - Affiliate 1
19575 Product Segment 8 - Depreciation
07812 Parent Auditor 3 - Affiliate 2
19576 Product Segment 8 - SIC Code
07813 Parent Auditor 3 - Affiliate 3
19580 Product Segment 9 - Description
07814 Parent Auditor 3 - Affiliate 4
19581 Product Segment 9 - Sales
07815 Parent Auditor 4
19582 Product Segment 9 - Operating
07816 Parent Auditor 4 - Affiliate 1
Income
07817 Parent Auditor 4 - Affiliate 2
19583 Product Segment 9 - Assets
07818 Parent Auditor 4 - Affiliate 3
19584 Product Segment 9 - Capital
Expenditures 07819 Parent Auditor 4 - Affiliate 4
19585 Product Segment 9 - Depreciation 01801 Auditor Fees
19586 Product Segment 9 - SIC Codes
19590 Product Segment 10 - Description Key Items in US Dollars
19591 Product Segment 10 - Sales
07211 Market Capitalization - Current
19592 Product Segment 10 - Operating
07210 Market Capitalization
Income
07221 Common Equity - Current
19593 Product Segment 10 - Assets
07220 Common Equity
19594 Product Segment 10 - Capital
Expenditures 07230 Total Assets
19595 Product Segment 10 - Depreciation 07240 Net Sales or Revenues
19596 Product Segment 10 - SIC Code 07250 Net Income

Major Shareholders Stock Data

18370 Major Shareholders Current Information
06005 Type of Share
Auditors 05601 Ticker Symbol
07800 Parent Auditor 1 06004 CUSIP
07801 Parent Auditor 1 - Affiliate 1 06006 SEDOL
07802 Parent Auditor 1 - Affiliate 2 06008 ISIN
07803 Parent Auditor 1 - Affiliate 3 06035 Worldscope Identifier
07804 Parent Auditor 1 - Affiliate 4 06105 Worldscope Permanent I.D.
07805 Parent Auditor 2 06034 Disclosure Company Identifier
07806 Parent Auditor 2 - Affiliate 1 06038 I/B/E/S Ticker
07807 Parent Auditor 2 - Affiliate 2 06040 Dow Jones Company Symbol
07808 Parent Auditor 2 - Affiliate 3 11501 Indicator - Currently a Multiple Share
Company
07809 Parent Auditor 2 - Affiliate 4
11519 Indicator – Limited Data Set Company

Issue 6

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 Industrial Companies Template

07016 Latest Annual Updated 08006 Trading Volume ($ Amount) #

07013 Year of Fast Update 08010 Trading Volume - Weekly Average #
07035 Latest Interim Date 08011 Turnover Rate #
05427 Stock Exchange(s) Listed 05201 Earnings per Share
05661 Stock Index Information 05210 Earnings per Share – Basic – Year
11496 Indicator – ADR 10010 Earnings per Share – Basic – Fiscal #
05006 Market Price - Current 05290 Fully Diluted Earnings per Share
05009 Date of Current Price 10030 Earnings per Share – Fully Diluted –
Fiscal #
05007 Market Price - Year to Date - High
05202 Earnings per Share - Fiscal Year End
05008 Market Price - Year to Date – Low
18193 Earnings per Share - As Reported
05091 Market Price – 52 Week High
05200 Earnings Report Frequency
05092 Market Price – 52 Week Low
18208 Earnings per Share – Continuing
08003 Market Capitalization (Public) - Current
Operations - Fiscal
08005 Market Capitalization - Current
18209 Earnings per Share Including
05302 Common Shares Outstanding - Extraordinary Items - Fiscal
Current
05230 Earnings per Share after Extraordinary
05306 Date of Common Shares Items
05450 Common/Ordinary Shareholders 05225 Includes Extraordinary Credit/Charge
per Share
05449 Date of Common/Ordinary
Shareholders 05226 Extraordinary Credit/Charge per Share
05474 Closely Held Shares - Current 05227 Includes Pre-tax Extraordinary
Credit/Charge per Share
05473 Date of Closely Held Shares
05228 Discontinued Operations per Share
05255 Earnings per Share - Last 12 Months
18205 Discontinued Operations – Total – per
05256 Date of Last 12 Months EPS
Share
05145 Dividends per Share - Last 12 Months
18202 Cumulative Effect of Accounting
05190 Indicated Dividend Rate Change per Share
05480 Book Value per Share - Current 05240 DVFA Earnings (Germany)
05510 Cash Flow per Share - Current 05203 OVFA Earnings per Share (Austria)
05725 Headline Earnings per Share (U.K.)
Annual Statistics
05260 Earnings per Share - 5 yr avg
05001 Market Price - Year End
05101 Dividends per Share
05002 Market Price - High
05140 Dividends per Share - 5 yr avg
05003 Market Price - Low
05110 Dividends per Share - Fiscal
05004 Market Price - 5 yr avg - High
05102 Dividends per Share - Gross
05005 Market Price - 5 yr avg - Low
05100 Dividend Report Frequency
08001 Market Capitalization
05476 Book Value per Share
08004 Market Capitalization - Public
05486 Tangible Book Value per Share
05651 Common Shares Traded - Annual #

Issue 6

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 Industrial Companies Template

05491 Book Value – Outstanding Shares - 02003 Cash

Fiscal
02008 Short Term Investments
05501 Cash Flow per Share
02051 Receivables (Net)
05502 Cash Flow per Share - Fiscal
02101 Inventories -Total
05507 Free Cash Flow per Share
02097 Raw Materials
05503 Long Term Liabilities per Share
02098 Work in Process
05508 Sales per Share
02099 Finished Goods
05509 Operating Profit per Share
02100 Progress Payments & Other
18210 Restructuring Expense per Share
02140 Prepaid Expenses
18211 Restructuring Expense per Share -
02149 Other Current Assets
Pre-tax
02201 Current Assets - Total
05506 Working Capital per Share
02258 Long Term Receivables
05505 Capital Expenditure per Share
02256 Investment in Associated Companies
18100 Enterprise Value
02250 Other Investments
05301 Common Shares Outstanding
02501 Property Plant and Equipment – Net
05326 Number of Shares Authorized
02301 Property Plant and Equipment -
05303 Treasury Shares
Gross
05309 Par Value
18375 Land
05191 Common Shares Used to Calculate
18376 Buildings
EPS
18377 Machinery & Equipment
05192 Common Shares Used to Calculate
Basic EPS 18378 Rental/Lease Property
05194 Common Shares Used to Calculate 18380 Transportation Equipment
Fully Diluted EPS
18379 Property Plant & Equipment -
05475 Closely Held Shares Other
08021 Closely Held Shares % 18381 Property Plant & Equipment
under Capitalized Leases
05576 Stock Split/Dividend Ratio
02401 Accumulated Depreciation
05575 Stock Split/Dividend Ratio – Fiscal
18383 Accumulated Depreciation -
Weekly Time Series Land
05652 Common Shares Traded – Weekly 18384 Accumulated Depreciation -
Buildings
05080 Market Price – Week Close
18385 Accumulated Depreciation -
05081 Market Price – Week High
Machinery & Equipment
05082 Market Price – Week Low
18386 Accumulated Depreciation -
Rental/Lease Property

Balance Sheet 18388 Accumulated Depreciation -

Transportation Equipment
Assets 18387 Accumulated Depreciation –
Other Property Plant &
02001 Cash & Short Term Investments
Equipment

Issue 6

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 Industrial Companies Template

18389 Accumulated Depreciation - P P 02513 Other Intangibles – Net

& E under Capitalized Leases
02514 Other Intangible Assets - Gross
02652 Other Assets
02515 Other Intangible Assets – Accumulated
02647 Deferred Charges Amortization
02648 Tangible Other Assets 02654 Total Intangible Other Assets - Gross
02649 Total Intangible Other Assets - Net 02655 Total Intangible Other Assets –
Accumulated Amortization
02999 Total Assets
02653 Pension Assets – Long Term
Supplementary Asset fields
02300 Total Assets - As Reported
18214 Exchange Rate Used in Translating
Balance Sheet
02005 Cash & Equivalents - Generic Liabilities & Shareholders' Equity
18297 Trade Receivables - Net 03040 Accounts Payable
18298 Provision for Bad Debt 03051 Short Term Debt & Current Portion of
Long Term Debt
18165 Deferred Tax Asset – Current
03054 Accrued Payroll
18382 Computer Software and Equipment
03063 Income Taxes Payable
18391 Accumulated Depreciation – Computer
Software and Equipment 03061 Dividends Payable
18390 Construction Work in Progress 03066 Other Current Liabilities
18392 Accumulated Depreciation – 03101 Current Liabilities - Total
Construction Work in Progress
03251 Long Term Debt
18280 Goodwill/Cost in Excess of Assets
03245 Long Term Debt Excluding
Purchased
Capitalized Leases
02502 Goodwill – Gross
18281 Non Convertible Debt
02503 Goodwill – Accumulated Amortization
18282 Convertible Debt
02504 Development Costs – Net
03249 Capitalized Lease Obligations
02505 Development Costs - Gross
03260 Provision for Risks and Charges
02506 Development Costs – Accumulated
03262 Deferred Income
Amortization
03263 Deferred Taxes
02507 Brands, Patents – Net
18183 Deferred Taxes - Credit
02509 Brands , Patents – Gross
18184 Deferred Taxes - Debit
02508 Brands, Patents – Accumulated
Amortization 03257 Deferred Tax Liability in Untaxed
Reserves
02510 Licenses. – Net
03273 Other Liabilities
02511 Licenses – Gross
03351 Total Liabilities
02512 Licenses – Accumulated Amortization
03401 Non-Equity Reserves
18299 Computer Software – Net
03426 Minority Interest
02516 Computer Software – Gross
03451 Preferred Stock
02517 Computer Software – Accumulated
Amortization 03448 Preferred Stock Issued for ESOP

Issue 6

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 Industrial Companies Template

03449 ESOP Guarantees - Preferred 18146 Lease Commitments – Over 5 Years

Issued
18852 Comprehensive Income – Hedging
03501 Common Equity Gain/Loss
03480 Common Stock 18854 Comprehensive Income – Other
03481 Capital Surplus 18851 Comprehensive Income – Pension
Liability
03492 Revaluation Reserves
18853 Comprehensive Income – Unearned
03493 Other Appropriated Reserves
Compensation
03494 Unappropriated (Free) Reserves
18168 Mandatorily Redeemable Trust
03495 Retained Earnings Preferred Securities
03490 Equity in Untaxed Reserves 18167 Other Mandatory Redeemable
Instruments
03496 ESOP Guarantees
03497 Unrealized Foreign Exchange
Gain/Loss Income Statement
03498 Unrealized Gain/Loss on
01001 Net Sales or Revenues
Marketable Securities
01051 Cost of Goods Sold
03499 Treasury Stock
01151 Depreciation, Depletion & Amortization
03999 Total Liabilities & Shareholders' Equity
01148 Depreciation
Supplementary Liabilities &
01149 Amortization of Intangibles
Shareholders’ Equity Fields
01150 Amortization of Deferred Charges
03062 Interest Payable
01100 Gross Income
03069 Other Accrued Expenses
01101 Selling, General & Administrative
03255 Total Debt Expenses
18232 Current Portion of Long Term Debt 01230 Other Operating Expenses
18166 Deferred Tax Liability – Current 01249 Operating Expenses - Total
03506 Common Equity – Fully Diluted 01250 Operating Income
03450 Preferred Stock Treated as Common 01253 Extraordinary Credit - Pre-tax
18289 Non-Redeemable Preferred Stock 01254 Extraordinary Charge - Pre-tax
18290 Redeemable Preferred Stock 01266 Non-Operating Interest Income
03491 Goodwill Written Off 01301 Reserves - Increase/Decrease
18065 Cumulative Goodwill Written Off 01267 Pre-tax Equity in Earnings
18352 Unfunded Pension Liabilities 01262 Other Income/Expense - Net
03261 Pension/Postretirement Benefits 01251 Interest Expense on Debt
18141 Lease Commitments – Year 1 01255 Interest Capitalized
18142 Lease Commitments – Year 2 01401 Pre-tax Income
18143 Lease Commitments – Year 3 01451 Income Taxes
18144 Lease Commitments – Year 4 18186 Current Domestic Income Tax
18145 Lease Commitments – Year 5 18187 Current Foreign Income Tax

Issue 6

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 Industrial Companies Template

18188 Deferred Domestic Income Tax 18225 Impairment of Goodwill

18189 Deferred Foreign Income Tax 18226 Impairment of Other Intangibles
18185 Income Tax Credits 18274 Impairment of Property, Plant &
Equipment
01501 Minority Interest
18275 Impairment of Financial Fixed Assets
01503 Equity in Earnings
18191 Earnings before Interest and Taxes
01504 After Tax Other Income/Expense
(EBIT)
01505 Discontinued Operations
18198 Earnings before Interest, Taxes &
01551 Net Income before Extraordinary Depreciation (EBITDA)
Items/Preferred Dividends
01351 Foreign Currency Translation
01701 Preferred Dividend Requirements Gain/Loss
01706 Net Income after Preferred Dividends 01268 Dividend Income - Non-Operating
(Basic EPS)
01265 Monetary Correction
01601 Extraordinary Items & Gain/Loss Sale
01302 Operating Provisions
of Assets
01269 Discontinued Operations - Pre-tax
Supplementary Income Statement
01306 Gain/Loss on Disposal of Assets
Fields
01352 Foreign Exchange Transactions
18215 Exchange Rate Used in Translating
Income Statement/Cash Flow 18200 Discontinued Operations – Total
18195 Material Expense 18150 Income from Continuing Operations
18196 Change in Inventory 18175 Ordinary Profit (Japan)
18197 Capitalized Costs 01651 Net Income - Bottom Line
01084 Staff Costs 01751 Net Income Used to Calculate
Earnings per Share
18063 Excise/Windfall Profit Tax
01705 Net Income Used to Calculate Fully
01201 Research & Development Expense Diluted Earnings per Share
01204 Taxes Other than Income Taxes 18218 Cumulative Effect of Accounting
18140 Rental/Operating Lease Expense Change
18276 Rental Income 18170 Unconsolidated/Parent Company
Sales
18155 Operating Income before
Depreciation/Amortization 18169 Unconsolidated/Parent Company
Depreciation
18227 Restructuring Expense
18171 Unconsolidated/Parent Company Pre-
01152 Amortization of Brands tax Income
01153 Amortization of Research and 18172 Unconsolidated/Parent Company Net
Development Profit
01154 Amortization of Licenses 18173 Unconsolidated/Parent Company
01155 Amortization of Other Intangibles Earnings per Share
01156 Amortization of Goodwill
01157 Amortization of Computer Software
18224 Amortization and Impairment of
Goodwill

Issue 6

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 Industrial Companies Template

Funds Flow Statement - per FASB 04301 Proceeds from Stock Options
95 04302 Other Proceeds from Sale/Issuance
of Stock
04001 Net Income / Starting Line
04751 Com/Pfd Purchased, Retired,
04051 Depreciation, Depletion & Amortization Converted, Redeemed
04049 Depreciation and Depletion 04401 Long Term Borrowings
04050 Amortization of Intangible Assets 04821 Increase/Decrease in Short Term
04101 Deferred Income Taxes & Investment Borrowings
Tax Credit 04701 Reduction in Long Term Debt
04199 Deferred Income Taxes 04551 Cash Dividends Paid - Total
04100 Investment Tax Credits 05376 Common Dividends (Cash)
04151 Total Other Cash Flow 05401 Preferred Dividends (Cash)
04201 Funds from Operations 04448 Other Sources/(Uses) - Financing
04225 Extraordinary Items 04446 Other Sources - Financing
04831 Funds from/for Other Operating 04447 Other Uses - Financing
Activities
04890 Net Cash Flow - Financing
04825 Decrease/Increase in Receivables
04840 Effect of Exchange Rate on Cash
04826 Decrease/Increase in Inventories
04851 Increase/Decrease in Cash & Short
04827 Increase/Decrease in Accounts Term Investments
Payable
04828 Increase/Decrease in Income
Taxes Payable Funds Flow Statement - Cash
04829 Increase/Decrease in Other 04001 Net Income / Starting Line
Accruals
04051 Depreciation, Depletion & Amortization
04830 Decrease/Increase in Other
Assets/Liabilities 04049 Depreciation and Depletion

04860 Net Cash Flow - Operating Activities 04050 Amortization of Intangible Assets

04601 Capital Expenditures (Additions to 04101 Deferred Income Taxes & Investment
Fixed Assets) Tax Credit

04651 Additions to Other Assets 04199 Deferred Income Taxes

04355 Net Assets from Acquisitions 04100 Investment Tax Credits

04760 Increase in Investments 04151 Total Other Cash Flow

04440 Decrease in Investments 04201 Funds from Operations

04351 Disposal of Fixed Assets 04225 Extraordinary Items

04797 Other Uses/(Sources) - Investing 04831 Funds from/for Other Operating

Activities
04795 Other Uses - Investing
04825 Decrease/Increase in Receivables
04796 Other Sources - Investing
04826 Decrease/Increase in Inventories
04870 Net Cash Flow - Investing
04827 Increase/Decrease in Accounts
04251 Net Proceeds from Sale/Issue of Payable
Common & Preferred

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 Industrial Companies Template

04828 Increase/Decrease in Income Funds Flow Statement – Total

Taxes Payable
Sources/Total Uses
04829 Increase/Decrease in Other
Accruals Sources of Funds
04830 Decrease/Increase in Other 04001 Net Income / Starting Line
Assets/Liabilities
04051 Depreciation, Depletion & Amortization
04401 Long Term Borrowings
04049 Depreciation and Depletion
04251 Net Proceeds from Sale/Issue
Common & Preferred 04050 Amortization of Intangible Assets

04301 Proceeds from Stock Options 04101 Deferred Income Taxes & Investment
Tax Credit
04302 Other Proceeds from Sale/Issuance
of Stock 04199 Deferred Income Taxes

04351 Disposal of Fixed Assets 04100 Investment Tax Credits

04440 Decrease in Investments 04151 Total Other Cash Flow

04821 Increase/Decrease in Short Term 04201 Funds from Operations

Borrowings 04225 Extraordinary Items
04446 Other Sources - Financing 04831 Funds from/for Other Operating
04796 Other Sources - Investing Activities

04450 Other Sources 04825 Decrease/Increase in Receivables

04551 Cash Dividends Paid - Total 04826 Decrease/Increase in Inventories

05376 Common Dividends (Cash) 04827 Increase/Decrease in Accounts

Payable
05401 Preferred Dividends (Cash)
04828 Increase/Decrease in Income
04760 Increase in Investments Taxes Payable
04701 Reduction in Long Term Debt 04829 Increase/Decrease in Other
04601 Capital Expenditures (Additions to Accruals
Fixed Assets) 04830 Decrease/Increase in Other
04355 Net Assets from Acquisitions Assets/Liabilities

04751 Com/Pfd Purchased, Retired, 04401 Long Term Borrowings

Converted, Redeemed 04251 Net Proceeds from Sale/Issue
04651 Additions to Other Assets Common & Preferred

04795 Other Uses - Investing 04301 Proceeds from Stock Options

04447 Other Uses - Financing 04302 Other Proceeds from Sale/Issuance

of Stock
04799 Other Uses
04351 Disposal of Fixed Assets
04840 Effect of Exchange Rate on Cash
04440 Decrease in Investments
04452 Changes in Cash and/or Liquid Items
04821 Increase/Decrease in Short Term
04851 Increase/Decrease in Cash & Short Borrowings
Term Investments
04840 Effect of Exchange on Cash
04452 Changes in Cash and/or Liquid Items

Issue 6

© Thomson Financial 2003-2007 65 Confidential Information of Thomson Financial

 Industrial Companies Template

04851 Increase/Decrease in Cash & Short 04056 Equity In Earnings

Term Investments
04058 Unrealized Gains/Losses From Fair
04446 Other Sources - Financing Value Adjustment Of Financial Assets
04796 Other Sources - Investing 04057 Other Cash Flow
04450 Other Sources
Pension & Postretirement
04501 Total Sources
18842 Healthcare Data – Actual Return on
Plan Assets
Uses of Funds
18834 Healthcare Data – Accumulated
04551 Cash Dividends Paid - Total
Benefit Obligation
05376 Common Dividends (Cash)
18838 Healthcare Data – Amortization of
05401 Preferred Dividends (Cash) Prior Service Costs
04601 Capital Expenditures (Additions to 18832 Healthcare Data – Discount Rate
Fixed Assets)
18831 Healthcare Data – Expected Long-
04355 Net Assets from Acquisitions Term Return Rate on Pension Assets
04701 Reduction in Long Term Debt 18843 Healthcare Data – Expected Return on
Plan Assets for the Period
04751 Com/Pfd Purchased, Retired,
Converted, Redeemed 18833 Healthcare Data – Fair Value of Plan
Assets
04651 Additions to Other Assets
18840 Healthcare Data – Gains (Losses)
04760 Increase in Investments
from Settlements
04795 Other Uses - Investing
18839 Healthcare Data – Interest Cost
04447 Other Uses - Financing
18836 Healthcare Data – Net Periodic
04799 Other Uses Pension (Income)/Expense
04811 Total Uses 18841 Healthcare Data – Other Net Periodic
Pension (Income)/Expense
18837 Healthcare Data – Pension Service
Supplementary Cash Flow Fields Costs
04148 Interest Paid 18835 Healthcare Data – Projected Benefit
Obligation (PBO)
04149 Interest Income
18830 Healthcare Data – Unfunded
04150 Taxation
Healthcare Defined Benefits
04500 External Financing
18844 Healthcare Data – Unrecognized Prior
04900 Increase/Decrease in Working Capital Service Cost
18216 Format Code – Cash Flow 18845 Healthcare - Unrecognized Net
Actuarial Gain/Loss
04891 Net Cash from Continuing Operations
18846 Healthcare - Other Adjustments To
04892 Net Cash from Discontinued
Funded Status For Net Pension/Post
Operations
Retirement Assets/Liabilities
04052 Dividends
18847 Healthcare Net Liability/(Asset) –
04053 Asset Disposal Balance Sheet
04054 Discontinued Operations 18808 Pension Data – Accumulated Benefit
Obligation
04055 Minority Interest

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 Industrial Companies Template

18816 Pension Data – Actual Return on Plan 18192 Dividends Provided for or Paid -
Assets Common
18802 Pension Data – Asset Allocation - % 07161 Exports
Bonds
18199 Net Debt
18801 Pension Data – Asset Allocation - %
18322 Stock Option Compensation Expense
Equities
– Adjustment to Net Income, Net of
18804 Pension Data – Asset Allocation - % Tax
Other
18321 Stock Option Compensation Expense,
18803 Pension Data – Asset Allocation - % Net of Tax
Property
03995 Total Shareholders’ Equity
18805 Pension Data – Expected Long-Term
Return Rate on Pension Assets
18817 Pension Data – Expected Return on
Plan Assets for the Period
18807 Pension Data – Fair Value of Plan
Assets
18814 Pension Data – Gains (Losses) from
Settlements
18810 Pension Data – Net Periodic Pension
(Income)/Expense
18815 Pension Data – Other Net Periodic
Pension (Income)/Expense
18806 Pension Data – Pension Discount Rate
18813 Pension Data – Pension Interest Cost
18811 Pension Data – Pension Service Costs
18812 Pension Data – Prior Service Costs
18809 Pension Data – Projected Benefit
Obligation (PBO)
18818 Pension Data – Unrecognized Prior
Service Cost
18819 Pension Data -Unrecognized Net
Actuarial Gain/Loss
18820 Pension Data -Other Adjustments To
Funded Status for Net Pension/Post
Retirement Assets/Liabilities
18821 Pension Data - Net Pension
Liability/(Asset) – Balance Sheet

Other Fields
18223 Order Backlog
18231 Weighted Cost of Debt
03151 Working Capital
03998 Total Capital

Issue 6

© Thomson Financial 2003-2007 67 Confidential Information of Thomson Financial

 Industrial Companies Template

5 Year Summary Data 19781 Summary As Reported EPS Basic – -3

Yr
19760 Summary As Reported Year-
19782 Summary As Reported EPS Dil. – -3
Current Year
Yr
19761 Summary As Reported Revenue – 19783 Summary As Reported Equity – -3 Yr
Cur. Yr.
19784 Summary As Reported Year- -4 Year
19762 Summary As Reported Net Inc. –
Cur Yr 19785 Summary As Reported Revenue – -4Yr

19763 Summary As Reported EPS Basic 19786 Summary As Reported Net Inc. – -4 Yr
– Cur Yr
19787 Summary As Reported EPS Basic – -4
19764 Summary As Reported EPS Dil. – Yr
Cur Yr
19788 Summary As Reported EPS Dil. – -4
19765 Summary As Reported Equity – Yr
Cur Yr 19789 Summary As Reported Equity – -4 Yr
19766 Summary As Reported Year- -1
Year
Annual Series Interim Data
19767 Summary As Reported Revenue –
-1 Yr Qtr 1 Qtr 2 Qtr 3 Qtr 4
19768 Summary As Reported Net Inc. – - Interim Sales 19101 19102 19103 19104
1 Yr
Interim Pre- 19105 19106 19107 19108
19769 Summary As Reported EPS Basic tax Income
– -1 Yr Interim Net 19109 19110 19111 19112
Profit
19770 Summary As Reported EPS Dil. –
-1 Yr Number of 05217 05218 05219 05220
Months-EPS
19771 Summary As Reported Equity – -1
Yr Earnings per 05221 05222 05223 05224
Share
19772 Summary As Reported Year- -2
Year Earnings per 05211 05212 05213 05214
Share –
19773 Summary As Reported Revenue – -2 Yr Basic
Fully Diluted 05291 05292 05293 05294
19774 Summary As Reported Net Inc. – -2 Yr
EPS
19775 Summary As Reported EPS Basic – -2 EPS - Report 05901 05902 05903 05904
Yr Date
19776 Summary As Reported EPS Dil. – -2 Yr EPS - 12 05251 05252 05253 05254
Months
19777 Summary As Reported Equity – -2 Yr
EPS - 5 yr 05261 05262 05263 05264
19778 Summary As Reported Year- -3 Year avg

19779 Summary As Reported Revenue – -3Yr Dividends 05121 05122 05123 05124
per Share
19780 Summary As Reported Net Inc. – -3 Yr DPS – Gross 05125 05126 05127 05128
DPS - 05910 05911 05912 05913

Issue 6

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 Industrial Companies Template

Declared Monthly Price Information

Date
DPS - 05917 05918 05919 05920 Month High Price Low Price
Record Date End
Market
DPS - Ex-Div 05923 05924 05925 05926
Price
Date
January 05015 05016 05017
DPS - 05929 05930 05931 05932
Payable February 05020 05021 05022
Date
March 05025 05026 05027
DPS – Extra 05151 05152 05153 05154
April 05030 05031 05032
DPS - Extra 05171 05172 05173 05174
May 05035 05036 05037
– Gross
June 05040 05041 05042
DPS - Extra - 05935 05936 05937 05938
Dec Date July 05045 05046 05047
DPS - Extra - 05941 05942 05943 05944 August 05050 05051 05052
Rec Date
September 05055 05056 05057
DPS - Extra - 05947 05948 05949 05950
October 05060 05061 05062
Ex-Div Date
November 05065 05066 05067
DPS - Extra - 05953 05954 05955 05956
Pay Date December 05070 05071 05072
DPS - 05155 05156 05157 05158
Special
Stock Performance
DPS - 05176 05177 05178
Special - Current Information
Gross05175
09102 Price/Earnings Ratio - Current
DPS - 05965 05966 05968 05969
Special - 09103 Price/Earnings Ratio - Current High
Dec Date 09105 Price/Earnings Ratio - Current Low
DPS - 05970 05971 05972 05973 09202 Earnings Yield - Current
Special -
Rec Date 09203 Earnings Yield - Current High
DPS - 05959 05960 05961 05962 09205 Earnings Yield - Current Low
Special - Ex- 09602 Price/Cash Flow - Current
Div Date
09302 Price/Book Value Ratio - Current
DPS - 05976 05977 05978 05979
Special - 09402 Dividend Yield - Current
Payable 08372 Return on Equity - per Share - Current
Date
08652 Reinvestment Rate - per Share -
DPS - 12 05131 05132 05133 05134 Current
Months
09502 Dividend Payout - per Share - Current
DPS - 5 yr 05141 05142 05143 05144
avg 09001 Price Trend - Last Week
09005 Price Trend - Four Week
09011 Price Trend - Quarter to Date

Issue 6

© Thomson Financial 2003-2007 69 Confidential Information of Thomson Financial

 Industrial Companies Template

09016 Price Trend - Previous Quarter 09111 Price/Earnings Ratio - High

09021 Price Trend - Year to Date 09116 Price/Earnings Ratio - Low
09006 Price Trend - 13 Weeks 09126 Price/Earnings Ratio - Avg High-Low
09007 Price Trend – 26 Weeks 09221 Earnings Yield - Close
09026 Price Trend - 52 Weeks 09211 Earnings Yield - High
09802 Beta 09216 Earnings Yield - Low
09803 Alpha 09226 Earnings Yield - Avg High-Low
09621 Price/Cash Flow Ratio
Annual Statistics
09421 Dividend Yield - Close
09104 Price/Earnings Ratio - Close
09411 Dividend Yield - High
09100 Price/Earnings Ratio - High
09416 Dividend Yield - Low
09101 Price/Earnings Ratio - Low
09426 Dividend Yield - Avg High-Low
09106 Price/Earnings Ratio - Avg High-Low
09521 Dividend Payout per Share
09204 Earnings Yield - Close
09321 Price/Book Value Ratio - Close
09200 Earnings Yield - High
09311 Price/Book Value Ratio - High
09201 Earnings Yield - Low
09316 Price/Book Value Ratio - Low
09206 Earnings Yield - Avg High-Low
09326 Price/Book Value Ratio - Avg High-
09604 Price/Cash Flow Ratio
Low
09404 Dividend Yield - Close
08805 Total Investment Return
09400 Dividend Yield - High
09721 Market Capitalization/Common Equity
09401 Dividend Yield - Low
09406 Dividend Yield - Avg High-Low
Growth Rates
09504 Dividend Payout per Share
09304 Price/Book Value Ratio - Close Annual Statistics
09300 Price/Book Value Ratio - High 08631 Net Sales/Revenues Growth
09301 Price/Book Value Ratio - Low 08646 Operating Income Growth
09306 Price/Book Value Ratio - Avg High- 08636 Net Income Growth
Low
08621 Total Assets Growth
09904 Price/Sales per Share Ratio
08616 Equity Growth
08801 Total Investment Return
08626 Employees Growth
08806 Price Volatility
08601 Earnings per Share Growth
09704 Market Capitalization/Common Equity
08611 Dividends per Share Growth
Three Year Averages 08606 Book Value per Share Growth
08803 Total Investment Return 08676 Net Margin Growth
08579 Market Capitalization Growth
Five Year Averages 08816 Earnings Per Share Fiscal Growth
09121 Price/Earnings Ratio – Close 08821 Book Value Per Share Fiscal Growth

Issue 6

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 Industrial Companies Template

08316 Operating Profit Margin

08361 Operating Income/Total Capital
Three Year Averages
08321 Pre-tax Margin
08581 Market Capitalization Growth
08346 Tax Rate
08604 Earnings per Share Growth
08356 Interest Rate - Estimated Average
Five Year Averages
08366 Net Margin
08635 Net Sales/Revenues Growth
08351 Sales per Employee
08650 Operating Income Growth
Five Year Averages
08640 Net Income Growth
08305 Return on Equity – Total (%)
08625 Total Assets Growth
08660 Reinvestment Rate - Total
08620 Equity Growth
08655 Reinvestment Rate - per Share
08630 Employees Growth
08375 Return on Equity - per Share
08605 Earnings per Share Growth
08330 Return on Assets
08615 Dividends per Share Growth
08380 Return on Invested Capital
08610 Book Value per Share Growth
08915 Retained Earnings % Equity
08680 Net Margin Growth
08385 Cash Earnings Return on Equity
08905 Accounts Payable % Sales
Profitability
08315 Cash Flow/Sales
Annual Statistics 08335 Cost Goods Sold/Sales
08301 Return on Equity – Total (%) 08310 Gross Profit Margin
08371 Return on Equity - Per Share 08340 Selling, General & Administrative
Expense/Sales
08302 Return on Equity – Per Share Fiscal
08345 Research & Development/Sales
08653 Reinvestment Rate – Per Share
Fiscal 08320 Operating Profit Margin
08656 Reinvestment Rate - Total 08365 Operating Income/Total Capital
08651 Reinvestment Rate - Per Share 08325 Pre-tax Margin
08326 Return on Assets 08350 Tax Rate
08376 Return on Invested Capital 08360 Interest Rate - Estimated Average
08911 Retained Earnings % Equity 08370 Net Margin
08381 Cash Earnings Return on Equity 08355 Sales per Employee
08901 Accounts Payable % Sales
08311 Cash Flow/Sales Asset Utilization
08331 Cost Goods Sold/Sales
Annual Statistics
08306 Gross Profit Margin
08406 Assets per Employee
08336 Selling, General & Administrative
Expense/Sales 08401 Total Asset Turnover
08341 Research & Development/Sales 08136 Inventory Turnover

Issue 6

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 Industrial Companies Template

08431 Net Sales to Gross Fixed Asset 08906 Cash Dividends % Cash Flow
08141 Net Sales % Working Capital 08246 Cash Dividend Coverage Ratio
08411 Capital Expenditure % Gross Fixed 08261 Operating Cash/Fixed Charges
Assets
08266 Fixed Assets % Common Equity
08416 Capital Expenditure % Total Assets
08291 EBIT / Total Interest Expense Ratio
08421 Capital Expenditure % Sales
08271 Working Capital % Total Capital
08426 Accumulated Depreciation % Gross
Fixed Assets Five Year Averages
08235 Total Debt % Common Equity
Five Year Averages
08230 Long Term Debt % Common Equity
08410 Assets per Employee
08215 Minority Interest % Total Capital
08405 Total Asset Turnover
08225 Total Debt % Total Capital
08140 Inventory Turnover
08220 Long Term Debt % Total Capital
08435 Net Sales to Gross Fixed Asset
08205 Equity % Total Capital
08145 Net Sales % Working Capital
08210 Preferred Stock % Total Capital
08415 Capital Expenditure % Gross Fixed
Assets 08240 Total Debt % Total Assets
08420 Capital Expenditure % Total Assets 08245 Common Equity % Total Assets
08425 Capital Expenditure % Sales 15124 Total Capital % Assets
08430 Accumulated Depreciation % Gross 08255 Fixed Charge Coverage Ratio
Fixed Assets
08260 Dividend Payout (% Earnings) - Total
Dollar

Leverage 08910 Cash Dividends % Cash Flow

08250 Cash Dividend Coverage Ratio
Annual Statistics
08265 Operating Cash/Fixed Charges
08231 Total Debt % Common Equity
08270 Fixed Assets % Common Equity
08226 Long Term Debt % Common Equity
08275 Working Capital % Total Capital
08211 Minority Interest % Total Capital
08221 Total Debt % Total Capital
Liquidity
08216 Long Term Debt % Total Capital
08201 Equity % Total Capital Annual Statistics
08206 Preferred Stock % Total Capital 08101 Quick Ratio
08236 Total Debt % Total Assets 08106 Current Ratio
08241 Common Equity % Total Assets 08111 Cash & Equivalents % Total Current
Assets
08287 Total Assets / Common Equity Ratio
08121 Receivables % Total Current Assets
15121 Total Capital % Assets
08116 Inventories % Total Current Assets
08251 Fixed Charge Coverage Ratio
08131 Accounts Receivables Days
08256 Dividend Payout (% Earnings) - Total
Dollar 08126 Inventories - Days Held

Issue 6

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 Industrial Companies Template

Five Year Averages Geographic Segment Data

08105 Quick Ratio 19600 Geographic Segment 1 - Description
08110 Current Ratio 19601 Geographic Segment 1 - Sales
08115 Cash & Equivalents % Total Current 19602 Geographic Segment 1 - Operating
Assets Income
08125 Receivables % Total Current Assets 19603 Geographic Segment 1 - Assets
08120 Inventories % Total Current Assets 19604 Geographic Segment 1 - Capital
08135 Accounts Receivables Days Expenditures

08130 Inventories - Days Held 19605 Geographic Segment 1 - Depreciation

19610 Geographic Segment 2 - Description
19611 Geographic Segment 2 - Sales
Foreign Business
19612 Geographic Segment 2 - Operating
Annual Statistics Income
07151 International Assets 19613 Geographic Segment 2 - Assets
07101 International Sales 19614 Geographic Segment 2 - Capital
Expenditures
07126 International Operating Income
19615 Geographic Segment 2 - Depreciation
08711 Foreign Return on Assets
19620 Geographic Segment 3 - Description
08706 Foreign Asset Turnover
19621 Geographic Segment 3 - Sales
08701 Foreign Income Margin
19622 Geographic Segment 3 - Operating
08716 Foreign Assets Growth Income
08721 Foreign Sales Growth 19623 Geographic Segment 3 - Assets
08726 Foreign Income Growth 19624 Geographic Segment 3 - Capital
08736 Foreign Assets % Total Assets Expenditures
08731 Foreign Sales % Total Sales 19625 Geographic Segment 3 - Depreciation
08741 Foreign Income % Total Income 19630 Geographic Segment 4 - Description
19631 Geographic Segment 4 - Sales
Five Year Averages
19632 Geographic Segment 4 - Operating
08715 Foreign Return on Assets Income
08710 Foreign Asset Turnover 19633 Geographic Segment 4 - Assets
08705 Foreign Income Margin 19634 Geographic Segment 4 - Capital
08720 Foreign Assets Growth Expenditures
08725 Foreign Sales Growth 19635 Geographic Segment 4 - Depreciation
08730 Foreign Income Growth 19640 Geographic Segment 5 - Description
08740 Foreign Assets % Total Assets 19641 Geographic Segment 5 - Sales
08735 Foreign Sales % Total Sales 19642 Geographic Segment 5 - Operating
Income
08745 Foreign Income % Total Income
19643 Geographic Segment 5 - Assets

Issue 6

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 Industrial Companies Template

19644 Geographic Segment 5 - Capital 19694 Geographic Segment 10 – Capital

Expenditures Expenditures
19645 Geographic Segment 5 - Depreciation 19695 Geographic Segment 10 - Depreciation
19650 Geographic Segment 6 - Description
19651 Geographic Segment 6 - Sales Company Specific Accounting
19652 Geographic Segment 6 - Operating Practices
Income
07531 Accounting method for long term
19653 Geographic Segment 6 - Assets investment > 50%
19654 Geographic Segment 6 - Capital 07536 Accounting standards followed
Expenditures
07546 Auditors' opinion
19655 Geographic Segment 6 - Depreciation
19660 Geographic Segment 7 - Description
19661 Geographic Segment 7 - Sales Multiple Share Data
19662 Geographic Segment 7 - Operating 20001 Type of Share - Mult Share 1
Income 20003 Worldscope Identifier - Mult Share 1
19663 Geographic Segment 7 - Assets 20005 SEDOL - Mult Share 1
19664 Geographic Segment 7 - Capital 20006 CUSIP - Mult Share 1
Expenditures
20007 ISIN - Mult Share 1
19665 Geographic Segment 7 - Depreciation
20008 Ticker Symbol - Mult Share 1
19670 Geographic Segment 8 - Description
20009 Stock Exchange(s) Listed - Mult Share
19671 Geographic Segment 8 - Sales 1
19672 Geographic Segment 8 - Operating 20011 Inactive Date - Mult Share 1
Income
20020 Common Shares Outstanding -
19673 Geographic Segment 8 - Assets Current - Mult Share 1
19674 Geographic Segment 8 - Capital 20021 Market Price - Current - Mult Share 1
Expenditures
20022 Date of Current Price - Mult Share 1
19675 Geographic Segment 8 - Depreciation
20023 Market Capitalization - Current - Mult
19680 Geographic Segment 9 - Description Share 1
19681 Geographic Segment 9 - Sales 20024 Earnings per Share - Last 12 Mos -
19682 Geographic Segment 9 - Operating Mult Share 1
Income 20025 Dividends per Share - Last 12 Mos -
19683 Geographic Segment 9 - Assets Mult Share 1

19684 Geographic Segment 9 - Capital 20026 Price/Earnings Ratio - Current - Mult

Expenditures Share 1

19685 Geographic Segment 9 - Depreciation 20027 Price/Book Value Ratio - Current - Mult
Share 1
19690 Geographic Segment 10 - Description
20028 Dividend Yield - Current - Mult Share 1
19691 Geographic Segment 10 - Sales
20040 Common Shares Outstanding - Mult
19692 Geographic Segment 10 - Operating Share 1
Income
20002 Par Value - Mult Share 1
19693 Geographic Segment 10 - Assets

Issue 6

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 Industrial Companies Template

20042 Market Price - Year End - Mult Share 1 20144 Dividends per Share - Mult Share 2
20041 Market Capitalization - Mult Share 1 20145 Book Value per Share - Mult Share 2
20043 Earnings per Share - Mult Share 1 20146 Price/Earnings Ratio - Close - Mult
Share 2
20044 Dividends per Share - Mult Share 1
20147 Price/Book Value Ratio - Close - Mult
20045 Book Value per Share - Mult Share 1
Share 2
20046 Price/Earnings Ratio - Close - Mult
20148 Dividend Yield - Close - Mult Share 2
Share 1
20201 Type of Share - Mult Share 3
20047 Price/Book Value Ratio - Close - Mult
Share 1 20203 Worldscope Identifier - Mult Share 3
20048 Dividend Yield - Close - Mult Share 1 20205 SEDOL - Mult Share 3
20101 Type of Share - Mult Share 2 20206 CUSIP - Mult Share 3
20103 Worldscope Identifier - Mult Share 2 20207 ISIN - Mult Share 3
20105 SEDOL - Mult Share 2 20208 Ticker Symbol - Mult Share 3
20106 CUSIP - Mult Share 2 20209 Stock Exchange(s) Listed - Mult Share
3
20107 ISIN - Mult Share 2
20211 Inactive Date - Mult Share 3
20108 Ticker Symbol - Mult Share 2
20220 Common Shares Outstanding -
20109 Stock Exchange(s) Listed - Mult Share
Current - Mult Share 3
2
20221 Market Price - Current - Mult Share 3
20111 Inactive Date - Mult Share 2
20222 Date of Current Price - Mult Share 3
20120 Common Shares Outstanding -
Current - Mult Share 2 20223 Market Capitalization - Current - Mult
Share 3
20121 Market Price - Current - Mult Share 2
20224 Earnings per Share - Last 12 Mos -
20122 Date of Current Price - Mult Share 2
Mult Share 3
20123 Market Capitalization - Current - Mult
20225 Dividends per Share - Last 12 Mos -
Share 2
Mult Share 3
20124 Earnings per Share - Last 12 Mos -
20226 Price/Earnings Ratio - Current - Mult
Mult Share 2
Share 3
20125 Dividends per Share - Last 12 Mos -
20227 Price/Book Value Ratio - Current - Mult
Mult Share 2
Share 3
20126 Price/Earnings Ratio - Current - Mult
20228 Dividend Yield - Current - Mult Share 3
Share 2
20240 Common Shares Outstanding - Mult
20127 Price/Book Value Ratio - Current - Mult
Share 3
Share 2
20202 Par Value - Mult Share 3
20128 Dividend Yield - Current - Mult Share 2
20242 Market Price - Year End - Mult Share 3
20140 Common Shares Outstanding - Mult
Share 2 20241 Market Capitalization - Mult Share 3
20102 Par Value - Mult Share 2 20243 Earnings per Share - Mult Share 3
20142 Market Price - Year End - Mult Share 2 20244 Dividends per Share - Mult Share 3
20141 Market Capitalization - Mult Share 2 20245 Book Value per Share - Mult Share 3
20143 Earnings per Share - Mult Share 2

Issue 6

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 Industrial Companies Template

20246 Price/Earnings Ratio - Close - Mult 20347 Price/Book Value Ratio - Close - Mult
Share 3 Share 4
20247 Price/Book Value Ratio - Close - Mult 20348 Dividend Yield - Close - Mult Share 4
Share 3
20401 Type of Share - Mult Share 5
20248 Dividend Yield - Close - Mult Share 3
20403 Worldscope Identifier - Mult Share 5
20301 Type of Share - Mult Share 4
20405 SEDOL - Mult Share 5
20303 Worldscope Identifier - Mult Share 4
20406 CUSIP - Mult Share 5
20305 SEDOL - Mult Share 4
20407 ISIN - Mult Share 5
20306 CUSIP - Mult Share 4
20408 Ticker Symbol - Mult Share 5
20307 ISIN - Mult Share 4
20409 Stock Exchange(s) Listed - Mult Share
20308 Ticker Symbol - Mult Share 4 5
20309 Stock Exchange(s) Listed - Mult Share 20411 Inactive Date - Mult Share 5
4
20420 Common Shares Outstanding -
20311 Inactive Date - Mult Share 4 Current - Mult Share 5
20320 Common Shares Outstanding - 20421 Market Price - Current - Mult Share 5
Current - Mult Share 4
20422 Date of Current Price - Mult Share 5
20321 Market Price - Current - Mult Share 4
20423 Market Capitalization - Current - Mult
20322 Date of Current Price - Mult Share 4 Share 5
20323 Market Capitalization - Current - Mult 20424 Earnings per Share - Last 12 Mos -
Share 4 Mult Share 5
20324 Earnings per Share - Last 12 Mos - 20425 Dividends per Share - Last 12 Mos -
Mult Share 4 Mult Share 5
20325 Dividends per Share - Last 12 Mos - 20426 Price/Earnings Ratio - Current - Mult
Mult Share 4 Share 5
20427 Price/Book Value Ratio -
20326 Price/Earnings Ratio - Current - Mult
Current - Mult Share 5
Share 4
20428 Dividend Yield - Current - Mult Share 5
20327 Price/Book Value Ratio - Current - Mult
Share 4 20440 Common Shares Outstanding - Mult
Share 5
20328 Dividend Yield - Current - Mult Share 4
20402 Par Value - Mult Share 5
20340 Common Shares Outstanding - Mult
Share 4 20442 Market Price - Year End - Mult Share 5
20302 Par Value - Mult Share 4 20441 Market Capitalization - Mult Share 5
20342 Market Price - Year End - Mult Share 4 20443 Earnings per Share - Mult Share 5
20341 Market Capitalization - Mult Share 4 20444 Dividends per Share - Mult Share 5
20343 Earnings per Share - Mult Share 4 20445 Book Value per Share - Mult Share 5
20344 Dividends per Share - Mult Share 4 20446 Price/Earnings Ratio - Close - Mult
Share 5
20345 Book Value per Share - Mult Share 4
20447 Price/Book Value Ratio - Close - Mult
20346 Price/Earnings Ratio - Close - Mult
Share 5
Share 4
20448 Dividend Yield - Close - Mult Share 5

Issue 6

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 Industrial Companies Template

20501 Type of Share - Mult Share 6 20606 CUSIP - Mult Share 7

20503 Worldscope Identifier - Mult Share 6 20607 ISIN - Mult Share 7
20505 SEDOL - Mult Share 6 20608 Ticker Symbol - Mult Share 7
20506 CUSIP - Mult Share 6 20609 Stock Exchange(s) Listed - Mult Share
7
20507 ISIN - Mult Share 6
20611 Inactive Date - Mult Share 7
20508 Ticker Symbol - Mult Share 6
20620 Common Shares Outstanding -
20509 Stock Exchange(s) Listed - Mult Share
Current - Mult Share 7
6
20621 Market Price - Current - Mult Share 7
20511 Inactive Date - Mult Share 6
20622 Date of Current Price - Mult Share 7
20520 Common Shares Outstanding -
Current - Mult Share 6 20623 Market Capitalization - Current - Mult
Share 7
20521 Market Price - Current - Mult Share 6
20624 Earnings per Share - Last 12 Mos -
20522 Date of Current Price - Mult Share 6
Mult Share 7
20523 Market Capitalization - Current - Mult
20625 Dividends per Share - Last 12 Mos -
Share 6
Mult Share 7
20524 Earnings per Share - Last 12 Mos -
20626 Price/Earnings Ratio - Current - Mult
Mult Share 6
Share 7
20525 Dividends per Share - Last 12 Mos -
20627 Price/Book Value Ratio - Current - Mult
Mult Share 6
Share 7
20526 Price/Earnings Ratio - Current - Mult
20628 Dividend Yield - Current - Mult Share 7
Share 6
20640 Common Shares Outstanding - Mult
20527 Price/Book Value Ratio - Current - Mult
Share 7
Share 6
20602 Par Value - Mult Share 7
20528 Dividend Yield - Current - Mult Share 6
20642 Market Price - Year End - Mult Share 7
20540 Common Shares Outstanding - Mult
Share 6 20641 Market Capitalization - Mult Share 7
20502 Par Value - Mult Share 6 20643 Earnings per Share - Mult Share 7
20542 Market Price - Year End - Mult Share 6 20644 Dividends per Share - Mult Share 7
20541 Market Capitalization - Mult Share 6 20645 Book Value per Share - Mult Share 7
20543 Earnings per Share - Mult Share 6 20646 Price/Earnings Ratio - Close - Mult
Share 7
20544 Dividends per Share - Mult Share 6
20647 Price/Book Value Ratio - Close - Mult
20545 Book Value per Share - Mult Share 6
Share 7
20546 Price/Earnings Ratio - Close - Mult
20648 Dividend Yield - Close - Mult Share 7
Share 6
20547 Price/Book Value Ratio - Close - Mult
Share 6 Monthly Foreign Exchange Rates
20548 Dividend Yield - Close - Mult Share 6
11013 To U.S. Dollars - Current
20601 Type of Share - Mult Share 7
11002 To U.S. Dollars - January Month End
20603 Worldscope Identifier - Mult Share 7
11003 To U.S. Dollars - February Month End
20605 SEDOL - Mult Share 7

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© Thomson Financial 2003-2007 77 Confidential Information of Thomson Financial

 Industrial Companies Template

11004 To U.S. Dollars - March Month End 11202 From ECU Currency to Local –
January
11005 To U.S. Dollars - April Month End
11203 From ECU Currency to Local –
11006 To U.S. Dollars - May Month End
February
11007 To U.S. Dollars - June Month End
11204 From ECU Currency to Local – March
11008 To U.S. Dollars - July Month End
11205 From ECU Currency to Local – April
11009 To U.S. Dollars - August Month End
11206 From ECU Currency to Local – May
11010 To U.S. Dollars - September Month
11207 From ECU Currency to Local – June
End
11208 From ECU Currency to Local – July
11011 To U.S. Dollars - October Month End
11209 From ECU Currency to Local – August
11012 To U.S. Dollars - November Month
End 11210 From ECU Currency to Local –
September
11001 To U.S. Dollars - December Month
End 11211 From ECU Currency to Local –
October
11212 From ECU Currency to Local –
11113 From Euro Currency to Legacy/Local –
November
Current
11201 From ECU Currency to Local – Year
11102 From Euro Currency to Legacy/Local –
End
January
11103 From Euro Currency to Legacy/Local –
February 11313 Legacy to U.S. Currency – Current
11104 From Euro Currency to Legacy/Local – 11302 Legacy to U.S. Currency – January
March
11303 Legacy to U.S. Currency – February
11105 From Euro Currency to Legacy/Local –
11304 Legacy to U.S. Currency – March
April
11305 Legacy to U.S. Currency – April
11106 From Euro Currency to Legacy/Local –
May 11306 Legacy to U.S. Currency – May
11107 From Euro Currency to Legacy/Local – 11307 Legacy to U.S. Currency – June
June
11308 Legacy to U.S. Currency – July
11108 From Euro Currency to Legacy/Local –
11309 Legacy to U.S. Currency – August
July
11310 Legacy to U.S. Currency – September
11109 From Euro Currency to Legacy/Local –
August 11311 Legacy to U.S. Currency – October
11110 From Euro Currency to Legacy/Local – 11312 Legacy to U.S. Currency – November
September
11301 Legacy to U.S. Currency – Year End
11111 From Euro Currency to Legacy/Local –
October
11112 From Euro Currency to Legacy/Local –
November
11101 From Euro Currency to Legacy/Local –
Year End

Issue 6

© Thomson Financial 2003-2007 78 Confidential Information of Thomson Financial

 Insurance Companies Template
Notes:
18359 Investor Relations - Phone/Fax
#: Currently U.S. and Canadian Cos. only
18121 Registrar – Name
18122 Registrar – Address
General Information 18123 Registrar – Telephone Number
06001 Company Name 18124 Registrar – Fax Number
06003 Company Name - Short 18125 Registrar – Website
06014 Acronym 18126 Registrar – Email Address
00000 Company Status 18272 Company Founded Date
06094 Post Office Box 18273 Date of Incorporation
06021 Building 11516 Date Added to Product
06022 Street 07033 Full/Limited Coverage Indicator
06023 Address City 07034 Indicator – Data Update
06024 Address State 07015 Inactive Date
06025 Post Code/Zip Code 06091 Business Description
06026 Nation 06092 Business Description - Extended
06027 Nation Code 07011 Employees
06028 Region 07001 Products
06031 Phone Number 06100 Entity Type
06032 TELEX Number 06098 Currency of Analysis
06033 FAX Number 06099 Currency of Document
06030 Internet Address 05350 Date of Fiscal Period End
06041 Officer 1 - Name 05352 Month of Fiscal Year End
Officer 1 - Title 05351 Length of Fiscal Period
06051 Officer 2 - Name 11556 Indicator – Restated Data Exists
Officer 2 - Title 11557 Indicator – Restatement Type
06061 Officer 3 - Name 11558 Indicator – Early Release
(Restatement)
Officer 3 - Title
11559 Indicator – Restatement Reason Code
06071 Officer 4 - Name
Officer 4 - Title
06081 Officer 5 - Name
Officer 5 - Title Industry
18357 Investor Relations - Name 06011 Industry Group
18358 Investor Relations – Address 06010 General Industry Classification
18356 Investor Relations – E-mail Address 07040 ICB Code

Issue 6

© Thomson Financial 2003-2007 79 Confidential Information of Thomson Financial

 Insurance Companies Template

07021 SIC Code 1 19531 Product Segment 4 - Sales

07022 SIC Code 2 19532 Product Segment 4 - Operating
Income
07023 SIC Code 3
19533 Product Segment 4 - Assets
07024 SIC Code 4
19534 Product Segment 4 - Capital
07025 SIC Code 5
Expenditures
07026 SIC Code 6
19535 Product Segment 4 - Depreciation
07027 SIC Code 7
19536 Product Segment 4 - SIC Code
07028 SIC Code 8
19540 Product Segment 5 - Description
19541 Product Segment 5 - Sales
Product Segment Data 19542 Product Segment 5 - Operating
Income
19500 Product Segment 1 - Description
19543 Product Segment 5 - Assets
19501 Product Segment 1 - Sales
19544 Product Segment 5 - Capital
19502 Product Segment 1 - Operating
Expenditures
Income
19545 Product Segment 5 - Depreciation
19503 Product Segment 1 - Assets
19546 Product Segment 5 - SIC Code
19504 Product Segment 1 - Capital
Expenditures 19550 Product Segment 6 - Description
19505 Product Segment 1 - Depreciation 19551 Product Segment 6 - Sales
19506 Product Segment 1 - SIC Code 19552 Product Segment 6 - Operating
Income
19510 Product Segment 2 - Description
19553 Product Segment 6 - Assets
19511 Product Segment 2 - Sales
19554 Product Segment 6 - Capital
19512 Product Segment 2 - Operating
Expenditures
Income
19555 Product Segment 6 - Depreciation
19513 Product Segment 2 - Assets
19556 Product Segment 6 - SIC Code
19514 Product Segment 2 - Capital
Expenditures 19560 Product Segment 7 - Description
19515 Product Segment 2 - Depreciation 19561 Product Segment 7 - Sales
19516 Product Segment 2 - SIC Code 19562 Product Segment 7 - Operating
Income
19520 Product Segment 3 - Description
19563 Product Segment 7 - Assets
19521 Product Segment 3 - Sales
19564 Product Segment 7 - Capital
19522 Product Segment 3 - Operating
Expenditures
Income
19565 Product Segment 7 - Depreciation
19523 Product Segment 3 - Assets
19566 Product Segment 7 - SIC Code
19524 Product Segment 3 - Capital
Expenditures 19570 Product Segment 8 - Description
19525 Product Segment 3 - Depreciation 19571 Product Segment 8 - Sales
19526 Product Segment 3 - SIC Code 19572 Product Segment 8 - Operating
Income
19530 Product Segment 4 - Description

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 Insurance Companies Template

19573 Product Segment 8 - Assets 07809 Parent Auditor 2 - Affiliate 4

19574 Product Segment 8 - Capital 07810 Parent Auditor 3
Expenditures
07811 Parent Auditor 3 - Affiliate 1
19575 Product Segment 8 - Depreciation
07812 Parent Auditor 3 - Affiliate 2
19576 Product Segment 8 - SIC Code
07813 Parent Auditor 3 - Affiliate 3
19580 Product Segment 9 - Description
07814 Parent Auditor 3 - Affiliate 4
19581 Product Segment 9 - Sales
07815 Parent Auditor 4
19582 Product Segment 9 - Operating
07816 Parent Auditor 4 - Affiliate 1
Income
07817 Parent Auditor 4 - Affiliate 2
19583 Product Segment 9 - Assets
07818 Parent Auditor 4 - Affiliate 3
19584 Product Segment 9 - Capital
Expenditures 07819 Parent Auditor 4 - Affiliate 4
19585 Product Segment 9 - Depreciation 01801 Auditor Fees
19586 Product Segment 9 - SIC Codes
19590 Product Segment 10 - Description Key Items in US Dollars
19591 Product Segment 10 - Sales
07211 Market Capitalization - Current
19592 Product Segment 10 - Operating
07210 Market Capitalization
Income
07221 Common Equity - Current
19593 Product Segment 10 - Assets
07220 Common Equity
19594 Product Segment 10 - Capital
Expenditures 07230 Total Assets
19595 Product Segment 10 - Depreciation 07240 Net Sales or Revenues
19596 Product Segment 10 - SIC Code 07250 Net Income

Major Shareholders Stock Data

18370 Major Shareholders Current Information
06005 Type of Share
Auditors 05601 Ticker Symbol
07800 Parent Auditor 1 06004 CUSIP
07801 Parent Auditor 1 - Affiliate 1 06006 SEDOL
07802 Parent Auditor 1 - Affiliate 2 06008 ISIN
07803 Parent Auditor 1 - Affiliate 3 06035 Worldscope Identifier
07804 Parent Auditor 1 - Affiliate 4 06105 Worldscope Permanent I.D.
07805 Parent Auditor 2 06034 Disclosure Company Identifier
07806 Parent Auditor 2 - Affiliate 1 06038 I/B/E/S Ticker
07807 Parent Auditor 2 - Affiliate 2 06040 Dow Jones Company Symbol
07808 Parent Auditor 2 - Affiliate 3 11501 Indicator - Currently a Multiple Share
Company

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 Insurance Companies Template

11519 Indicator – Limited Data Set Company 05651 Common Shares Traded - Annual #
07016 Latest Annual Updated 08006 Trading Volume ($ Amount) #
07013 Year of Fast Update 08010 Trading Volume - Weekly Average #
07035 Latest Interim Date 08011 Turnover Rate #
05427 Stock Exchange(s) Listed 05201 Earnings per Share
05661 Stock Index Information 05210 Earnings per Share – Basic – Year
11496 Indicator – ADR 10010 Earnings per Share – Basic – Fiscal #
05006 Market Price - Current 05290 Fully Diluted Earnings per Share
05009 Date of Current Price 10030 Earnings per Share – Fully Diluted –
Fiscal #
05007 Market Price - Year to Date - High
05202 Earnings per Share - Fiscal Year End
05008 Market Price - Year to Date - Low
18193 Earnings per Share - As Reported
05091 Market Price – 52 Week High
05200 Earnings Report Frequency
05092 Market Price – 52 Week Low
18208 Earnings per Share – Continuing
08003 Market Capitalization (Public) - Current
Operations - Fiscal
08005 Market Capitalization - Current
18209 Earnings per Share Including
05302 Common Shares Outstanding - Extraordinary Items - Fiscal
Current
05230 Earnings per Share after Extraordinary
05306 Date of Common Shares Items
05450 Common/Ordinary Shareholders 05225 Includes Extraordinary Credit/Charge
per Share
05449 Date of Common/Ordinary
Shareholders 05226 Extraordinary Credit/Charge per Share
05474 Closely Held Shares - Current 05227 Includes Pre-tax Extraordinary
Credit/Charge per Share
05473 Date of Closely Held Shares
05228 Discontinued Operations per Share
05255 Earnings per Share - Last 12 Months
18205 Discontinued Operations – Total – per
05256 Date of Last 12 Months EPS
Share
05145 Dividends per Share - Last 12 Months
18202 Cumulative Effect of Accounting
05190 Indicated Dividend Rate Change per Share
05480 Book Value per Share - Current 05240 DVFA Earnings (Germany)
05510 Cash Flow per Share - Current 05203 OVFA Earnings per Share (Austria)
05725 Headline Earnings per Share (U.K.)
Annual Statistics
05260 Earnings per Share - 5 yr avg
05001 Market Price - Year End
05101 Dividends per Share
05002 Market Price - High
05140 Dividends per Share - 5 yr avg
05003 Market Price - Low
05110 Dividends per Share - Fiscal
05004 Market Price - 5 yr avg - High
05102 Dividends per Share - Gross
05005 Market Price - 5 yr avg - Low
05100 Dividend Report Frequency
08001 Market Capitalization
05476 Book Value per Share
08004 Market Capitalization - Public

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 Insurance Companies Template

05486 Tangible Book Value per Share 02255 Investments – Total

05491 Book Value – Outstanding Shares - 02215 Fixed Income Securities Investment
Fiscal – Total
05501 Cash Flow per Share 02212 Bonds
05502 Cash Flow per Share - Fiscal 02214 Redeemable Preferred Stock
05503 Long Term Liabilities per Share 02230 Equity Securities Investment –
Total
05508 Sales per Share
02228 Common Stocks
05509 Operating Profit per Share
02229 Non-Redeemable Preferred
18210 Restructuring Expense per Share
Stock
18211 Restructuring Expense per Share -
02240 Real Estate Assets
Pre-tax
02246 Mortgage, Policy & Other Loans
05506 Working Capital per Share
02250 Other Investments
05505 Capital Expenditure per Share
02256 Investments in Associated Companies
18100 Enterprise Value
02260 Premium Balance Receivables
05301 Common Shares Outstanding
02501 Property, Plant and Equipment – Net
05326 Number of Shares Authorized
02652 Other Assets
05303 Treasury Shares
02290 Separate & Variable Account
05309 Par Value
Assets
05191 Common Shares Used to Calculate
02647 Deferred Charges
EPS
02648 Tangible Other Assets
05192 Common Shares Used to Calculate
Basic EPS 02649 Total Intangible Other Assets - Net
05194 Common Shares Used to Calculate 02999 Total Assets
Fully Diluted EPS
Supplementary Asset Fields
05475 Closely Held Shares
18214 Exchange Rate Used in Translating
08021 Closely Held Shares %
Balance Sheet
05576 Stock Split/Dividend Ratio
02005 Cash & Equivalents - Generic
05575 Stock Split/Dividend Ratio – Fiscal
18165 Deferred Tax Asset - Current
Weekly Time Series 02245 Policy Loans
05652 Common Shares Traded – Weekly 02267 Real Estate Mortgage Loans
05080 Market Price – Week Close 18280 Goodwill/Cost in Excess of Assets
Purchased
05081 Market Price – Week High
02502 Goodwill – Gross
05082 Market Price – Week Low
02503 Goodwill – Accumulated Amortization
02504 Development Costs – Net
Balance Sheet
02505 Development Costs - Gross
Assets 02506 Development Costs – Accumulated
Amortization
02003 Cash

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 Insurance Companies Template

02507 Brands, Patents – Net 03263 Deferred Taxes

02509 Brands , Patents – Gross 18183 Deferred Taxes – Credit
02508 Brands, Patents – Accumulated 18184 Deferred Taxes - Debit
Amortization
03257 Deferred Tax Liability in Untaxed
02510 Licenses. – Net Reserves
02511 Licenses – Gross 03273 Other Liabilities
02512 Licenses – Accumulated Amortization 03351 Total Liabilities
18299 Computer Software – Net 03401 Non-Equity Reserves
02516 Computer Software – Gross 03426 Minority Interest
02517 Computer Software – Accumulated 03451 Preferred Stock
Amortization
03448 Preferred Stock Issued for ESOP
02513 Other Intangibles – Net
03449 ESOP Guarantees – Preferred
02514 Other Intangible Assets - Gross Issued
02515 Other Intangible Assets – Accumulated 03501 Common Equity
Amortization
03480 Common Stock
02654 Total Intangible Other Assets - Gross
03481 Capital Surplus
02655 Total Intangible Other Assets –
03492 Revaluation Reserves
Accumulated Amortization
03493 Other Appropriated Reserves
02653 Pension Assets – Long Term
03494 Unappropriated (Free) Reserves
02300 Total Assets - As Reported
03495 Retained Earnings
18701 Bonds Below Investment Grade
03490 Equity in Untaxed Reserves
Liabilities & Shareholders' Equity
03496 ESOP Guarantees
03030 Insurance Reserves – Total
03497 Unrealized Foreign Exchange
03005 Benefit & Loss Reserves Gain/Loss
03010 Unearned Premiums 03499 Treasury Stock
03020 Policy & Contract Claims 03440 Policyholders' Equity
03023 Other Insurance Reserves 03999 Total Liabilities & Shareholders' Equity
03255 Total Debt
Supplementary Liabilities &
03051 Short Term Debt & Current Portion Shareholders' Equity Fields
of Long Term Debt
03054 Accrued Payroll
03251 Long Term Debt
18166 Deferred Tax Liability - Current
03245 Long Term Debt Excluding
Capitalized Leases 03063 Income Taxes Payable

18281 Non-Convertible Debt 03035 Separate and Variable Account

Liabilities
18282 Convertible Debt
18232 Current Portion of Long Term Debt
03249 Capitalized Lease Obligations
03506 Common Equity – Fully Diluted
03260 Provisions for Risks and Charges
03450 Preferred Stock Treated as Common
03262 Deferred Income
18289 Non-Redeemable Preferred Stock

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 Insurance Companies Template

18290 Redeemable Preferred Stock 01251 Interest Expense on Debt

03491 Goodwill Written Off 01255 Interest Capitalized
18065 Cumulative Goodwill Written Off 01266 Non-Operating Interest Income
03498 Unrealized Gain/Loss on Marketable 01253 Extraordinary Credit - Pre-tax
Securities
01254 Extraordinary Charge - Pre-tax
18352 Unfunded Pension Liabilities
01262 Other Income/Expense - Net
03261 Pension/Postretirement Benefits
01267 Pre-tax Equity in Earnings
18141 Lease Commitments – Year 1
01301 Reserves - Increase/Decrease
18142 Lease Commitments – Year 2
01401 Pre-tax Income
18143 Lease Commitments – Year 3
01451 Income Taxes
18144 Lease Commitments – Year 4
18186 Current Domestic Income Tax
18145 Lease Commitments – Year 5
18187 Current Foreign Income Tax
18146 Lease Commitments – Over 5 Years
18188 Deferred Domestic Income Tax
18852 Comprehensive Income – Hedging
18189 Deferred Foreign Income Tax
Gain/Loss
18185 Income Tax Credits
18854 Comprehensive Income – Other
01501 Minority Interest
18851 Comprehensive Income – Pension
Liability 01503 Equity in Earnings
18853 Comprehensive Income – Unearned 01504 After Tax Other Income/Expense
Compensation
01505 Discontinued Operations
18168 Mandatorily Redeemable Trust
01542 Realized Investment Gain/Loss
Preferred Securities
01640 Policyholders' Surplus
18167 Other Mandatory Redeemable
Instruments 01551 Net Income before Extraordinary
Items/Preferred Dividends
01701 Preferred Dividend Requirements
Income Statement
01706 Net Income after Preferred Dividends
01001 Net Sales or Revenues (Basic EPS)
01002 Premiums Earned 01601 Extraordinary Items & Gain/Loss Sale
of Assets
01006 Investment Income
01270 Gains/Losses on Sale of Securities Supplementary Income Statement
- Pre-tax Fields
01020 Other Operating Income 18215 Exchange Rate Used in Translating
01079 Claim & Loss Expense - Total Income Statement/Cash Flow

01080 Long Term Insurance Reserves 01004 Total Premiums Written

01101 Selling, General & Administrative 01071 Current Insurance Benefits

Expenses 01078 Loss Adjustment Expense
01230 Other Operating Expenses 01081 Underwriting Expense
01249 Operating Expenses - Total 01084 Staff Costs
01250 Operating Income 01005 Reinsurance & Adjustment Reserves

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 Insurance Companies Template

18140 Rental/Operating Lease Expense 18218 Cumulative Effect of Accounting

Change
01302 Operating Provisions
18170 Unconsolidated/Parent Company
18227 Restructuring Expense
Sales
01151 Depreciation, Depletion & Amortization
18169 Unconsolidated/Parent Company
01149 Amortization of Intangibles Depreciation
01152 Amortization of Brands 18171 Unconsolidated/Parent Company Pre-
tax Income
01153 Amortization of Research and
Development 18172 Unconsolidated/Parent Company Net
Profit
01154 Amortization of Licenses
18173 Unconsolidated/Parent Company
01155 Amortization of Other Intangibles
Earnings per Share
01156 Amortization of Goodwill
01157 Amortization of Computer Software
Funds Flow Statement - per FASB
18224 Amortization and Impairment of
Goodwill 95
18225 Impairment of Goodwill 04201 Funds from Operations

18226 Impairment of Other Intangibles 04225 Extraordinary Items

18274 Impairment of Property, Plant & 04831 Funds from/for Other Operating
Equipment Activities

18275 Impairment of Financial Fixed Assets 04860 Net Cash Flow - Operating Activities

01268 Dividend Income - Non Operating 04601 Capital Expenditures (Additions to

Fixed Assets)
01269 Discontinued Operations - Pre-tax
04651 Additions to Other Assets
01306 Gain/Loss on Disposal of Assets
04355 Net Assets from Acquisitions
18191 Earnings before Interest and Taxes
(EBIT) 04760 Increase in Investments

01265 Monetary Correction 04440 Decrease in Investments

01352 Foreign Exchange Transactions 04351 Disposal of Fixed Assets

01351 Foreign Currency Translation 04797 Other Uses/(Sources) - Investing

Gain/Loss 04795 Other Uses - Investing
01204 Taxes Other than Income Taxes 04796 Other Sources - Investing
18200 Discontinued Operations – Total 04870 Net Cash Flow - Investing
18150 Income from Continuing Operations 04251 Net Proceeds from Sale/Issue of
18175 Ordinary Profit (Japan) Common & Preferred

01540 Net Operating Income 04301 Proceeds from Stock Options

01651 Net Income – Bottom Line 04302 Other Proceeds from Sale/Issuance
of Stock
01751 Net Income Used to Calculate
Earnings per Share 04751 Com/Pfd Purchased, Retired,
Converted, Redeemed
01705 Net Income Used to Calculate Fully
Diluted Earnings per Share 04821 Increase/Decrease in Short Term
Borrowings

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 Insurance Companies Template

04401 Long Term Borrowings 04355 Net Assets from Acquisitions

04701 Reduction in Long Term Debt 04751 Com/Pfd Purchased, Retired,
Converted, Redeemed
04551 Cash Dividends Paid - Total
04651 Additions to Other Assets
05376 Common Dividends (Cash)
04795 Other Uses - Investing
05401 Preferred Dividends (Cash)
04447 Other Uses - Financing
04448 Other Sources/(Uses) - Financing
04799 Other Uses
04446 Other Sources - Financing
04840 Effect of Exchange Rate on Cash
04447 Other Uses - Financing
04452 Changes in Cash and/or Liquid Items
04890 Net Cash Flow - Financing
04851 Increase/Decrease in Cash & Short
04840 Effect of Exchange Rate on Cash
Term Investments
04851 Increase/Decrease in Cash & Short
Term Investments
Funds Flow Statement – Total
Sources/Total Uses
Funds Flow Statement - Cash
04201 Funds from Operations Sources of Funds
04225 Extraordinary Items 04201 Funds from Operations

04831 Funds from/for Other Operating 04225 Extraordinary Items

Activities 04831 Funds from/for Other Operating
04401 Long Term Borrowings Activities

04251 Net Proceeds from Sale/Issue of 04401 Long Term Borrowings

Common & Preferred 04251 Net Proceeds from Sale/Issue of
04301 Proceeds from Stock Options Common & Preferred

04302 Other Proceeds from Sale/Issuance 04301 Proceeds from Stock Options
of Stock 04302 Other Proceeds from Sale/Issuance
04351 Disposal of Fixed Assets of Stock

04440 Decrease in Investments 04351 Disposal of Fixed Assets

04821 Increase/Decrease in Short Term 04440 Decrease in Investments

Borrowings 04821 Increase/Decrease in Short Term
04446 Other Sources - Financing Borrowings

04796 Other Sources - Investing 04840 Effect of Exchange Rate on Cash

04450 Other Sources 04452 Changes in Cash and/or Liquid Items

04551 Cash Dividends Paid - Total 04851 Increase/Decrease in Cash & Short
Term Investments
05376 Common Dividends (Cash)
04446 Other Sources - Financing
05401 Preferred Dividends (Cash)
04796 Other Sources - Investing
04760 Increase in Investments
04450 Other Sources
04701 Reduction in Long Term Debt
04501 Total Sources
04601 Capital Expenditures (Additions to
Fixed Assets)

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 Insurance Companies Template

Uses of Funds 18838 Healthcare Data – Amortization of

Prior Service Costs
04551 Cash Dividends Paid - Total
18832 Healthcare Data – Discount Rate
05376 Common Dividends (Cash)
18831 Healthcare Data – Expected Long-
05401 Preferred Dividends (Cash) Term Return Rate on Pension Assets
04355 Net Assets from Acquisitions 18843 Healthcare Data – Expected Return on
04601 Capital Expenditures (Additions to Plan Assets for the Period
Fixed Assets) 18833 Healthcare Data – Fair Value of Plan
04701 Reduction in Long Term Debt Assets
04751 Com/Pfd Purchased, Retired, 18840 Healthcare Data – Gains (Losses)
Converted, Redeemed from Settlements
04651 Additions to Other Assets 18839 Healthcare Data – Interest Cost
04760 Increase in Investments 18836 Healthcare Data – Net Periodic
Pension (Income)/Expense
04795 Other Uses - Investing
18841 Healthcare Data – Other Net Periodic
04447 Other Uses - Financing Pension (Income)/Expense
04799 Other Uses 18837 Healthcare Data – Pension Service
04811 Total Uses Costs
18835 Healthcare Data – Projected Benefit
Supplementary Cash Flow Fields Obligation (PBO)
04500 External Financing 18830 Healthcare Data – Unfunded
18216 Format Code – Cash Flow Healthcare Defined Benefits
04891 Net Cash from Continuing Operations 18844 Healthcare Data – Unrecognized Prior
Service Cost
04892 Net Cash from Discontinued
Operations 18845 Healthcare - Unrecognized Net
Actuarial Gain/Loss
04052 Dividends
18846 Healthcare - Other Adjustments To
04053 Asset Disposal Funded Status For Net Pension/Post
04054 Discontinued Operations Retirement Assets/Liabilities
04055 Minority Interest 18847 Healthcare Net Liability/(Asset) –
Balance Sheet
04056 Equity In Earnings
18808 Pension Data – Accumulated Benefit
04058 Unrealized Gains/Losses From Fair Obligation
Value Adjustment Of Financial Assets
18816 Pension Data – Actual Return on Plan
04148 Interest Paid Assets
04149 Interest Income 18802 Pension Data – Asset Allocation - %
04150 Taxation Bonds
18801 Pension Data – Asset Allocation - %
Pension & Postretirement Equities
18842 Healthcare Data – Actual Return on 18804 Pension Data – Asset Allocation - %
Plan Assets Other
18834 Healthcare Data – Accumulated 18803 Pension Data – Asset Allocation - %
Benefit Obligation Property

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 Insurance Companies Template

18805 Pension Data – Expected Long-Term 5 Year Summary Data

Return Rate on Pension Assets
19760 Summary As Reported Year- Current
18817 Pension Data – Expected Return on Year
Plan Assets for the Period
18807 Pension Data – Fair Value of Plan 19761 Summary As Reported Revenue – Cur.
Assets Yr.

18814 Pension Data – Gains (Losses) from 19762 Summary As Reported Net Inc. – Cur
Settlements Yr
18810 Pension Data – Net Periodic Pension 19763 Summary As Reported EPS Basic –
(Income)/Expense Cur Yr
18815 Pension Data – Other Net Periodic
19764 Summary As Reported EPS Dil. – Cur
Pension (Income)/Expense Yr
18806 Pension Data – Pension Discount Rate
19765 Summary As Reported Equity – Cur Yr
18813 Pension Data – Pension Interest Cost
19766 Summary As Reported Year- -1 Year
18811 Pension Data – Pension Service Costs
18812 Pension Data – Prior Service Costs 19767 Summary As Reported Revenue – -1 Yr

18809 Pension Data – Projected Benefit 19768 Summary As Reported Net Inc. – -1 Yr
Obligation (PBO)
19769 Summary As Reported EPS Basic – -1
18818 Pension Data – Unrecognized Prior Yr
Service Cost
18819 Pension Data -Unrecognized Net 19770 Summary As Reported EPS Dil. – -1 Yr
Actuarial Gain/Loss 19771 Summary As Reported Equity – -1 Yr
18820 Pension Data - Other Adjustments To
Funded Status for Net Pension/Post 19772 Summary As Reported Year- -2 Year
Retirement Assets/Liabilities
19773 Summary As Reported Revenue – -2 Yr
18821 Net Pension Liability/(Asset) – Balance
Sheet 19774 Summary As Reported Net Inc. – -2 Yr

Other Fields 19775 Summary As Reported EPS Basic – -2

Yr
18219 Life Insurance in Force
19776 Summary As Reported EPS Dil. – -2 Yr
18231 Weighted Cost of Debt
03998 Total Capital 19777 Summary As Reported Equity – -2 Yr

18192 Dividends Provided for or Paid – 19778 Summary As Reported Year- -3 Year
Common
19779 Summary As Reported Revenue – -3Yr
18199 Net Debt
19780 Summary As Reported Net Inc. – -3 Yr
18322 Stock Option Compensation Expense
– Adjustment to Net Income, Net of 19781 Summary As Reported EPS Basic – -3
Tax Yr
18321 Stock Option Compensation, Net of 19782 Summary As Reported EPS Dil. – -3
Tax Yr
03995 Total Shareholders’ Equity 19783 Summary As Reported Equity – -3 Yr

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 Insurance Companies Template

19784 Summary As Reported Year- -4 Year

Qtr 1 Qtr 2 Qtr 3 Qtr 4
19785 Summary As Reported Revenue – -4Yr DPS - 05929 05930 05931 05932
19786 Summary As Reported Net Inc. – -4 Yr Payable
Date
19787 Summary As Reported EPS Basic – -4 DPS – Extra 05151 05152 05153 05154
Yr
DPS - Extra 05171 05172 05173 05174
19788 Summary As Reported EPS Dil. – -4 – Gross
Yr
DPS - Extra - 05935 05936 05937 05938
19789 Summary As Reported Equity – -4 Yr Dec Date
DPS - Extra - 05941 05942 05943 05944
Rec Date
Annual Series Interim Data
DPS - Extra - 05947 05948 05949 05950
Qtr 1 Qtr 2 Qtr 3 Qtr 4 Ex-Div Date

Interim Sales 19101 19102 19103 19104 DPS - Extra - 05953 05954 05955 05956
Pay Date
Interim Pre- 19105 19106 19107 19108
tax Income DPS - 05155 05156 05157 05158
Special
Interim Net 19109 19110 19111 19112
Profit DPS - 05176 05177 05178
Special -
Number of 05217 05218 05219 05220 Gross05175
Months-EPS
DPS - 05965 05966 05968 05969
Earnings per 05221 05222 05223 05224 Special -
Share Dec Date
Earnings per 05211 05212 05213 05214 DPS - 05970 05971 05972 05973
Share – Special -
Basic Rec Date
Fully Diluted 05291 05292 05293 05294 DPS - 05959 05960 05961 05962
EPS Special - Ex-
EPS - Report 05901 05902 05903 05904 Div Date
Date DPS - 05976 05977 05978 05979
EPS - 12 05251 05252 05253 05254 Special -
Months Payable
Date
EPS - 5 yr 05261 05262 05263 05264
avg DPS - 12 05131 05132 05133 05134
Months
Dividends 05121 05122 05123 05124
per Share DPS - 5 yr 05141 05142 05143 05144
avg
DPS – Gross 05125 05126 05127 05128
DPS - 05910 05911 05912 05913
Declared
Date
DPS - 05917 05918 05919 05920
Record Date
DPS - Ex-Div 05923 05924 05925 05926
Date

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 Insurance Companies Template

Monthly Price Information 09016 Price Trend - Previous Quarter

09021 Price Trend - Year to Date
Month
09006 Price Trend - 13 Weeks
End
Market High Low 09007 Price Trend – 26 Weeks
Price Price Price
09026 Price Trend - 52 Weeks
January 05015 05016 05017 09802 Beta
February 05020 05021 05022 09803 Alpha
March 05025 05026 05027
Annual Statistics
April 05030 05031 05032
09104 Price/Earnings Ratio - Close
May 05035 05036 05037
09100 Price/Earnings Ratio - High
June 05040 05041 05042
09101 Price/Earnings Ratio - Low
July 05045 05046 05047
09106 Price/Earnings Ratio - Avg High-Low
August 05050 05051 05052
09204 Earnings Yield - Close
September 05055 05056 05057
09200 Earnings Yield - High
October 05060 05061 05062
09201 Earnings Yield - Low
November 05065 05066 05067
09206 Earnings Yield - Avg High-Low
December 05070 05071 05072
09604 Price/Cash Flow Ratio
09404 Dividend Yield - Close
Stock Performance
09400 Dividend Yield - High
Current Information 09401 Dividend Yield - Low
09102 Price/Earnings Ratio - Current 09406 Dividend Yield - Avg High-Low
09103 Price/Earnings Ratio - Current High 09504 Dividend Payout per Share
09105 Price/Earnings Ratio - Current Low 09304 Price/Book Value Ratio – Close
09202 Earnings Yield - Current 09300 Price/Book Value Ratio - High
09203 Earnings Yield - Current High 09301 Price/Book Value Ratio - Low
09205 Earnings Yield - Current Low 09306 Price/Book Value Ratio - Avg High-
Low
09602 Price/Cash Flow - Current
09904 Price/Sales per Share Ratio
09302 Price/Book Value Ratio - Current
08801 Total Investment Return
09402 Dividend Yield - Current
08806 Price Volatility
08372 Return on Equity - per Share - Current
09704 Market Capitalization/Common Equity
08652 Reinvestment Rate - per Share -
Current Three Year Averages
09502 Dividend Payout per Share - Current
08803 Total Investment Return
09001 Price Trend - Last Week
Five Year Averages
09005 Price Trend - Four Week
09121 Price/Earnings Ratio – Close
09011 Price Trend - Quarter to Date
09111 Price/Earnings Ratio - High

Issue 6

© Thomson Financial 2003-2007 91 Confidential Information of Thomson Financial

 Insurance Companies Template

09116 Price/Earnings Ratio - Low

09126 Price/Earnings Ratio - Avg High-Low
Three Year Averages
09221 Earnings Yield - Close
08581 Market Capitalization Growth
09211 Earnings Yield - High
08604 Earnings per Share Growth
09216 Earnings Yield - Low
Five Year Averages
09226 Earnings Yield - Avg High-Low
08665 Insurance Reserves
09621 Price/Cash Flow Ratio
08635 Net Sales/Revenues Growth
09421 Dividend Yield - Close
08650 Operating Income Growth
09411 Dividend Yield - High
08640 Net Income Growth
09416 Dividend Yield - Low
08625 Total Assets Growth
09426 Dividend Yield - Avg High-Low
08620 Equity Growth
09521 Dividend Payout per Share
08630 Employees Growth
09321 Price/Book Value Ratio - Close
08605 Earnings per Share Growth
09311 Price/Book Value Ratio - High
08615 Dividends per Share Growth
09316 Price/Book Value Ratio - Low
08610 Book Value per Share Growth
09326 Price/Book Value Ratio - Avg High-
Low 08680 Net Margin Growth
08805 Total Investment Return
09721 Market Capitalization/Common Equity Profitability
Annual Statistics
Growth Rates
08301 Return on Equity – Total (%)
Annual Statistics 08371 Return on Equity - Per Share
08661 Insurance Reserves 08302 Return on Equity – Per Share Fiscal
08631 Net Sales/Revenues Growth 08653 Reinvestment Rate – Per Share
Fiscal
08646 Operating Income Growth
08656 Reinvestment Rate - Total
08636 Net Income Growth
08651 Reinvestment Rate - Per Share
08621 Total Assets Growth
08326 Return on Assets
08616 Equity Growth
08376 Return on Invested Capital
08626 Employees Growth
08911 Retained Earnings % Equity
08601 Earnings per Share Growth
08381 Cash Earnings Return on Equity
08611 Dividends per Share Growth
08311 Cash Flow/Sales
08606 Book Value per Share Growth
08316 Operating Profit Margin
08676 Net Margin Growth
08361 Operating Income Return on Total
08579 Market Capitalization Growth
Capital
08816 Earnings Per Share Fiscal Growth
08321 Pre-tax Margin
08821 Book Value Per Share Fiscal Growth
08346 Tax Rate

Issue 6

© Thomson Financial 2003-2007 92 Confidential Information of Thomson Financial

 Insurance Companies Template

08356 Interest Rate - Estimated Average 15552 Loss Ratio

08366 Net Margin 15558 Expense Ratio
15507 Net Premium Written % Equity 15564 Combined Ratio
15513 Yield on Investment 15540 Claims & Claim Expense % Net
Premium Written
15519 Operating Income % Premiums
Earned 15576 Investment Income % Invested Assets
15543 Operating Income % Total Premium 08355 Sales per Employee
Written
15549 Loss Ratio
Asset Utilization
15555 Expense Ratio
15561 Combined Ratio Annual Statistics
15537 Claims & Claim Expense % Net 08406 Assets per Employee
Premium Written
08401 Total Asset Turnover
15575 Investment Income % Invested Assets
15091 Invested Assets % Assets
08351 Sales per Employee
Five Year Averages
Five Year Averages
08410 Assets per Employee
08305 Return on Equity - Total (%)
08405 Total Asset Turnover
08375 Return on Equity - per Share
15094 Invested Assets % Assets
08660 Reinvestment Rate - Total
08655 Reinvestment Rate - per Share
08330 Return on Assets Leverage
08380 Return on Invested Capital Annual Statistics
08915 Retained Earnings % Equity 08231 Total Debt % Common Equity
08385 Cash Earnings Return on Equity 08226 Long Term Debt % Common Equity
08315 Cash Flow/Sales 08221 Total Debt % Total Capital
08320 Operating Profit Margin 08216 Long Term Debt % Total Capital
08365 Operating Income Return on Total 08211 Minority Interest % Total Capital
Capital
08201 Equity % Total Capital
08325 Pre-tax Margin
08206 Preferred Stock % Total Capital
08350 Tax Rate
08256 Dividend Payout (% Earnings)
08360 Interest Rate - Estimated Average
08906 Cash Dividends % Cash Flow
08370 Net Margin
08261 Operating Cash/Fixed Charges
15507 Net Premium Written % Equity
08236 Total Debt % Total Assets
15516 Yield on Investment
08241 Common Equity % Total Assets
15522 Operating Income % Premiums
Earned 08287 Total Assets / Common Equity Ratio
15546 Operating Income % Total Premium 15121 Total Capital % Total Assets
Written 08266 Fixed Assets % Common Equity

Issue 6

© Thomson Financial 2003-2007 93 Confidential Information of Thomson Financial

 Insurance Companies Template

08291 EBIT / Total Interest Expense Ratio Five Year Averages

15190 Benefit & Loss Reserve % of Total 15136 Unearned Premium % Total Capital
Capital
15583 Total Investments % Total Capital
15173 Earnings Asset % Total Available
Funds 15106 Equity Securities & Real Estate %
Invested Assets
15097 Invested Assets % Liabilities
15112 Equity Securities & Real Estate %
Five Year Averages Capital

08235 Total Debt % Common Equity

08230 Long Term Debt % Common Equity Foreign Business
08225 Total Debt % Total Capital
Annual Statistics
08220 Long Term Debt % Total Capital
07151 International Assets
08215 Minority Interest % Total Capital
07101 International Sales
08205 Equity % Total Capital
07126 International Operating Income
08210 Preferred Stock % Total Capital
08711 Foreign Return on Assets
08260 Dividend Payout (% Earnings)
08706 Foreign Asset Turnover
08910 Cash Dividends % Cash Flow
08701 Foreign Income Margin
08265 Operating Cash/Fixed Charges
08716 Foreign Assets Growth
08240 Total Debt % Total Assets
08721 Foreign Sales Growth
08245 Common Equity % Total Assets
08726 Foreign Income Growth
15124 Total Capital % Total Assets
08736 Foreign Assets % Total Assets
08265 Operating Cash/Fixed Charges
08731 Foreign Sales % Total Sales
08270 Fixed Assets % Common Equity
08741 Foreign Income % Total Income
15193 Benefit & Loss Reserve % of Total
Capital Five Year Averages
15176 Earnings Asset % Total Available 08715 Foreign Return on Assets
Funds
08710 Foreign Asset Turnover
15100 Invested Assets % Liabilities
08705 Foreign Income Margin
08720 Foreign Assets Growth
Other Ratios 08725 Foreign Sales Growth

Annual Statistics 08730 Foreign Income Growth

15133 Unearned Premium % Total Capital 08740 Foreign Assets % Total Assets

15580 Total Investments % Total Capital 08735 Foreign Sales % Total Sales

15103 Equity Securities & Real Estate % 08745 Foreign Income % Total Income
Invested Assets
15109 Equity Securities & Real Estate %
Capital
Geographic Segment Data
19600 Geographic Segment 1 - Description
19601 Geographic Segment 1 - Sales

Issue 6

© Thomson Financial 2003-2007 94 Confidential Information of Thomson Financial

 Insurance Companies Template

19602 Geographic Segment 1 - Operating 19652 Geographic Segment 6 - Operating

Income Income
19603 Geographic Segment 1 - Assets 19653 Geographic Segment 6 - Assets
19604 Geographic Segment 1 - Capital 19654 Geographic Segment 6 - Capital
Expenditures Expenditures
19605 Geographic Segment 1 - Depreciation 19655 Geographic Segment 6 - Depreciation
19610 Geographic Segment 2 - Description 19660 Geographic Segment 7 - Description
19611 Geographic Segment 2 - Sales 19661 Geographic Segment 7 - Sales
19612 Geographic Segment 2 - Operating 19662 Geographic Segment 7 - Operating
Income Income
19613 Geographic Segment 2 - Assets 19663 Geographic Segment 7 - Assets
19614 Geographic Segment 2 - Capital 19664 Geographic Segment 7 - Capital
Expenditures Expenditures
19615 Geographic Segment 2 - Depreciation 19665 Geographic Segment 7 - Depreciation
19620 Geographic Segment 3 - Description 19670 Geographic Segment 8 - Description
19621 Geographic Segment 3 - Sales 19671 Geographic Segment 8 - Sales
19622 Geographic Segment 3 - Operating 19672 Geographic Segment 8 - Operating
Income Income
19623 Geographic Segment 3 - Assets 19673 Geographic Segment 8 - Assets
19624 Geographic Segment 3 - Capital 19674 Geographic Segment 8 - Capital
Expenditures Expenditures
19625 Geographic Segment 3 - Depreciation 19675 Geographic Segment 8 - Depreciation
19630 Geographic Segment 4 - Description 19680 Geographic Segment 9 - Description
19631 Geographic Segment 4 - Sales 19681 Geographic Segment 9 - Sales
19632 Geographic Segment 4 - Operating 19682 Geographic Segment 9 - Operating
Income Income
19633 Geographic Segment 4 - Assets 19683 Geographic Segment 9 - Assets
19634 Geographic Segment 4 - Capital 19684 Geographic Segment 9 - Capital
Expenditures Expenditures
19635 Geographic Segment 4 - Depreciation 19685 Geographic Segment 9 - Depreciation
19640 Geographic Segment 5 - Description 19690 Geographic Segment 10 - Description
19641 Geographic Segment 5 - Sales 19691 Geographic Segment 10 - Sales
19642 Geographic Segment 5 - Operating 19692 Geographic Segment 10 - Operating
Income Income
19643 Geographic Segment 5 - Assets 19693 Geographic Segment 10 - Assets
19644 Geographic Segment 5 - Capital 19694 Geographic Segment 10 – Capital
Expenditures Expenditures
19645 Geographic Segment 5 - Depreciation 19695 Geographic Segment 10 - Depreciation
19650 Geographic Segment 6 - Description
19651 Geographic Segment 6 - Sales

Issue 6

© Thomson Financial 2003-2007 95 Confidential Information of Thomson Financial

 Insurance Companies Template

Company Specific Accounting 20045 Book Value per Share - Mult Share 1
Practices 20046 Price/Earnings Ratio - Close - Mult
Share 1
07531 Accounting method for long term
investment > 50% 20047 Price/Book Value Ratio - Close - Mult
Share 1
07536 Accounting standards followed
20048 Dividend Yield - Close - Mult Share 1
07546 Auditors' opinion
20101 Type of Share - Mult Share 2
20103 Worldscope Identifier - Mult Share 2
Multiple Share Data 20105 SEDOL - Mult Share 2
20001 Type of Share - Mult Share 1 20106 CUSIP - Mult Share 2
20003 Worldscope Identifier - Mult Share 1 20107 ISIN - Mult Share 2
20005 SEDOL - Mult Share 1 20108 Ticker Symbol - Mult Share 2
20006 CUSIP - Mult Share 1 20109 Stock Exchange(s) Listed - Mult Share
20007 ISIN - Mult Share 1 2

20008 Ticker Symbol - Mult Share 1 20111 Inactive Date - Mult Share 2

20009 Stock Exchange(s) Listed - Mult Share 20120 Common Shares Outstanding -
1 Current - Mult Share 2

20011 Inactive Date - Mult Share 1 20121 Market Price - Current - Mult Share 2

20020 Common Shares Outstanding - 20122 Date of Current Price - Mult Share 2
Current - Mult Share 1 20123 Market Capitalization - Current - Mult
20021 Market Price - Current - Mult Share 1 Share 2

20022 Date of Current Price - Mult Share 1 20124 Earnings per Share - Last 12 Mos -
Mult Share 2
20023 Market Capitalization - Current - Mult
Share 1 20125 Dividends per Share - Last 12 Mos -
Mult Share 2
20024 Earnings per Share - Last 12 Mos -
Mult Share 1 20126 Price/Earnings Ratio - Current - Mult
Share 2
20025 Dividends per Share - Last 12 Mos -
Mult Share 1 20127 Price/Book Value Ratio - Current - Mult
Share 2
20026 Price/Earnings Ratio - Current - Mult
Share 1 20128 Dividend Yield - Current - Mult Share 2

20027 Price/Book Value Ratio - Current - Mult 20140 Common Shares Outstanding - Mult
Share 1 Share 2

20028 Dividend Yield - Current - Mult Share 1 20102 Par Value - Mult Share 2

20040 Common Shares Outstanding - Mult 20142 Market Price - Year End - Mult Share 2
Share 1 20141 Market Capitalization - Mult Share 2
20002 Par Value - Mult Share 1 20143 Earnings per Share - Mult Share 2
20042 Market Price - Year End - Mult Share 1 20144 Dividends per Share - Mult Share 2
20041 Market Capitalization - Mult Share 1 20145 Book Value per Share - Mult Share 2
20043 Earnings per Share - Mult Share 1 20146 Price/Earnings Ratio - Close - Mult
20044 Dividends per Share - Mult Share 1 Share 2

Issue 6

© Thomson Financial 2003-2007 96 Confidential Information of Thomson Financial

 Insurance Companies Template

20147 Price/Book Value Ratio - Close - Mult 20301 Type of Share - Mult Share 4
Share 2
20303 Worldscope Identifier - Mult Share 4
20148 Dividend Yield - Close - Mult Share 2
20305 SEDOL - Mult Share 4
20201 Type of Share - Mult Share 3
20306 CUSIP - Mult Share 4
20203 Worldscope Identifier - Mult Share 3
20307 ISIN - Mult Share 4
20205 SEDOL - Mult Share 3
20308 Ticker Symbol - Mult Share 4
20206 CUSIP - Mult Share 3
20309 Stock Exchange(s) Listed - Mult Share
20207 ISIN - Mult Share 3 4
20208 Ticker Symbol - Mult Share 3 20311 Inactive Date - Mult Share 4
20209 Stock Exchange(s) Listed - Mult Share 20320 Common Shares Outstanding -
3 Current - Mult Share 4
20211 Inactive Date - Mult Share 3 20321 Market Price - Current - Mult Share 4
20220 Common Shares Outstanding - 20322 Date of Current Price - Mult Share 4
Current - Mult Share 3
20323 Market Capitalization - Current - Mult
20221 Market Price - Current - Mult Share 3 Share 4
20222 Date of Current Price - Mult Share 3 20324 Earnings per Share - Last 12 Mos -
Mult Share 4
20223 Market Capitalization - Current - Mult
Share 3 20325 Dividends per Share - Last 12 Mos -
Mult Share 4
20224 Earnings per Share - Last 12 Mos -
Mult Share 3 20326 Price/Earnings Ratio - Current - Mult
Share 4
20225 Dividends per Share - Last 12 Mos -
Mult Share 3 20327 Price/Book Value Ratio - Current - Mult
Share 4
20226 Price/Earnings Ratio - Current - Mult
Share 3 20328 Dividend Yield - Current - Mult Share 4
20227 Price/Book Value Ratio - Current - Mult 20340 Common Shares Outstanding - Mult
Share 3 Share 4
20228 Dividend Yield - Current - Mult Share 3 20302 Par Value - Mult Share 4
20240 Common Shares Outstanding - Mult 20342 Market Price - Year End - Mult Share 4
Share 3
20341 Market Capitalization - Mult Share 4
20202 Par Value - Mult Share 3
20343 Earnings per Share - Mult Share 4
20242 Market Price - Year End - Mult Share 3
20344 Dividends per Share - Mult Share 4
20241 Market Capitalization - Mult Share 3
20345 Book Value per Share - Mult Share 4
20243 Earnings per Share - Mult Share 3
20346 Price/Earnings Ratio - Close - Mult
20244 Dividends per Share - Mult Share 3 Share 4
20245 Book Value per Share - Mult Share 3 20347 Price/Book Value Ratio - Close - Mult
Share 4
20246 Price/Earnings Ratio - Close - Mult
Share 3 20348 Dividend Yield - Close - Mult Share 4
20247 Price/Book Value Ratio - Close - Mult 20401 Type of Share - Mult Share 5
Share 3
20403 Worldscope Identifier - Mult Share 5
20248 Dividend Yield - Close - Mult Share 3
20405 SEDOL - Mult Share 5

Issue 6

© Thomson Financial 2003-2007 97 Confidential Information of Thomson Financial

 Insurance Companies Template

20406 CUSIP - Mult Share 5 20509 Stock Exchange(s) Listed - Mult Share
6
20407 ISIN - Mult Share 5
20511 Inactive Date - Mult Share 6
20408 Ticker Symbol - Mult Share 5
20520 Common Shares Outstanding -
20409 Stock Exchange(s) Listed - Mult Share
Current - Mult Share 6
5
20521 Market Price - Current - Mult Share 6
20411 Inactive Date - Mult Share 5
20522 Date of Current Price - Mult Share 6
20420 Common Shares Outstanding -
Current - Mult Share 5 20523 Market Capitalization - Current - Mult
Share 6
20421 Market Price - Current - Mult Share 5
20524 Earnings per Share - Last 12 Mos -
20422 Date of Current Price - Mult Share 5
Mult Share 6
20423 Market Capitalization - Current - Mult
20525 Dividends per Share - Last 12 Mos -
Share 5
Mult Share 6
20424 Earnings per Share - Last 12 Mos -
20526 Price/Earnings Ratio - Current - Mult
Mult Share 5
Share 6
20425 Dividends per Share - Last 12 Mos -
20527 Price/Book Value Ratio - Current - Mult
Mult Share 5
Share 6
20426 Price/Earnings Ratio - Current - Mult
20528 Dividend Yield - Current - Mult Share 6
Share 5
20540 Common Shares Outstanding - Mult
20427 Price/Book Value Ratio - Current - Mult
Share 6
Share 5
20502 Par Value - Mult Share 6
20428 Dividend Yield - Current - Mult Share 5
20542 Market Price - Year End - Mult Share 6
20440 Common Shares Outstanding - Mult
Share 5 20541 Market Capitalization - Mult Share 6
20402 Par Value - Mult Share 5 20543 Earnings per Share - Mult Share 6
20442 Market Price - Year End - Mult Share 5 20544 Dividends per Share - Mult Share 6
20441 Market Capitalization - Mult Share 5 20545 Book Value per Share - Mult Share 6
20443 Earnings per Share - Mult Share 5 20546 Price/Earnings Ratio - Close - Mult
Share 6
20444 Dividends per Share - Mult Share 5
20547 Price/Book Value Ratio - Close - Mult
20445 Book Value per Share - Mult Share 5
Share 6
20446 Price/Earnings Ratio - Close - Mult
20548 Dividend Yield - Close - Mult Share 6
Share 5
20601 Type of Share - Mult Share 7
20447 Price/Book Value Ratio - Close - Mult
Share 5 20603 Worldscope Identifier - Mult Share 7
20448 Dividend Yield - Close - Mult Share 5 20605 SEDOL - Mult Share 7
20501 Type of Share - Mult Share 6 20606 CUSIP - Mult Share 7
20503 Worldscope Identifier - Mult Share 6 20607 ISIN - Mult Share 7
20505 SEDOL - Mult Share 6 20608 Ticker Symbol - Mult Share 7
20506 CUSIP - Mult Share 6 20609 Stock Exchange(s) Listed - Mult Share
7
20507 ISIN - Mult Share 6
20611 Inactive Date - Mult Share 7
20508 Ticker Symbol - Mult Share 6

Issue 6

© Thomson Financial 2003-2007 98 Confidential Information of Thomson Financial

 Insurance Companies Template

20620 Common Shares Outstanding - 11010 To U.S. Dollars - September Month

Current - Mult Share 7 End
20621 Market Price - Current - Mult Share 7 11011 To U.S. Dollars - October Month End
20622 Date of Current Price - Mult Share 7 11012 To U.S. Dollars - November Month
End
20623 Market Capitalization - Current - Mult
Share 7 11001 To U.S. Dollars - December Month
End
20624 Earnings per Share - Last 12 Mos -
Mult Share 7
20625 Dividends per Share - Last 12 Mos - 11113 From Euro Currency to Legacy/Local –
Mult Share 7 Current
20626 Price/Earnings Ratio - Current - Mult 11102 From Euro Currency to Legacy/Local –
Share 7 January
20627 Price/Book Value Ratio - Current - Mult 11103 From Euro Currency to Legacy/Local –
Share 7 February
20628 Dividend Yield - Current - Mult Share 7 11104 From Euro Currency to Legacy/Local –
March
20640 Common Shares Outstanding - Mult
Share 7 11105 From Euro Currency to Legacy/Local –
April
20602 Par Value - Mult Share 7
11106 From Euro Currency to Legacy/Local –
20642 Market Price - Year End - Mult Share 7
May
20641 Market Capitalization - Mult Share 7
11107 From Euro Currency to Legacy/Local –
20643 Earnings per Share - Mult Share 7 June
20644 Dividends per Share - Mult Share 7 11108 From Euro Currency to Legacy/Local –
July
20645 Book Value per Share - Mult Share 7
11109 From Euro Currency to Legacy/Local –
20646 Price/Earnings Ratio - Close - Mult
August
Share 7
11110 From Euro Currency to Legacy/Local –
20647 Price/Book Value Ratio - Close - Mult
September
Share 7
11111 From Euro Currency to Legacy/Local –
20648 Dividend Yield - Close - Mult Share 7
October
11112 From Euro Currency to Legacy/Local –
Monthly Foreign Exchange Rates November
11101 From Euro Currency to Legacy/Local –
11013 To U.S. Dollars – Current
Year End
11002 To U.S. Dollars - January Month End
11003 To U.S. Dollars - February Month End
11202 From ECU Currency to Local –
11004 To U.S. Dollars - March Month End January
11005 To U.S. Dollars - April Month End 11203 From ECU Currency to Local –
February
11006 To U.S. Dollars - May Month End
11204 From ECU Currency to Local – March
11007 To U.S. Dollars - June Month End
11205 From ECU Currency to Local – April
11008 To U.S. Dollars - July Month End
11206 From ECU Currency to Local – May
11009 To U.S. Dollars - August Month End

Issue 6

© Thomson Financial 2003-2007 99 Confidential Information of Thomson Financial

 Insurance Companies Template

11207 From ECU Currency to Local – June

11208 From ECU Currency to Local – July
11209 From ECU Currency to Local – August
11210 From ECU Currency to Local –
September
11211 From ECU Currency to Local –
October
11212 From ECU Currency to Local –
November
11201 From ECU Currency to Local – Year
End

11313 Legacy to U.S. Currency – Current

11302 Legacy to U.S. Currency – January
11303 Legacy to U.S. Currency – February
11304 Legacy to U.S. Currency – March
11305 Legacy to U.S. Currency – April
11306 Legacy to U.S. Currency – May
11307 Legacy to U.S. Currency – June
11308 Legacy to U.S. Currency – July
11309 Legacy to U.S. Currency – August
11310 Legacy to U.S. Currency – September
11311 Legacy to U.S. Currency – October
11312 Legacy to U.S. Currency – November
11301 Legacy to U.S. Currency – Year En

Issue 6

© Thomson Financial 2003-2007 100 Confidential Information of Thomson Financial

Other Financial Companies Template
Notes:
18359 Investor Relations - Phone/Fax
#: Currently U.S. and Canadian companies only.
18121 Registrar – Name
18122 Registrar – Address
General Information 18123 Registrar – Telephone Number
06001 Company Name 18124 Registrar – Fax Number
06003 Company Name - Short 18125 Registrar – Website
06014 Acronym 18126 Registrar – Email Address
00000 Company Status 18272 Company Founded Date
06092 Post Office Box 18273 Date of Incorporation
06021 Building 11516 Date Added to Product
06022 Street 07033 Full/Limited Coverage Indicator
06023 Address City 07034 Indicator – Data Update
06024 Address State 07015 Inactive Date
06025 Post Code/Zip Code 06091 Business Description
06026 Nation 06092 Business Description - Extended
06027 Nation Code 07011 Employees
06028 Region 07001 Products
06031 Phone Number 06100 Entity Type
06032 TELEX Number 06098 Currency of Analysis
06033 FAX Number 06099 Currency of Document
06030 Internet Address 05350 Date of Fiscal Period End
06041 Officer 1 - Name 05352 Month of Fiscal Year End
Officer 1 - Title 05351 Length of Fiscal Period
06051 Officer 2 - Name 11556 Indicator – Restated Data Exists
Officer 2 - Title 11557 Indicator – Restatement Type
06061 Officer 3 - Name 11558 Indicator – Early Release
(Restatement)
Officer 3 - Title
11559 Indicator – Restatement Reason Code
06071 Officer 4 - Name
Officer 4 - Title
06081 Officer 5 - Name Industry
Officer 5 - Title 06011 Industry Group
18357 Investor Relations - Name 06010 General Industry Classification
18358 Investor Relations – Address 07040 ICB Code
18356 Investor Relations – E-mail Address 07021 SIC Code 1

Issue 6

© Thomson Financial 2003-2007 101 Confidential Information of Thomson Financial

 Other Financial Companies Template

07022 SIC Code 2 19532 Product Segment 4 - Operating

Income
07023 SIC Code 3
19533 Product Segment 4 - Assets
07024 SIC Code 4
19534 Product Segment 4 - Capital
07025 SIC Code 5
Expenditures
07026 SIC Code 6
19535 Product Segment 4 - Depreciation
07027 SIC Code 7
19536 Product Segment 4 - SIC Code
07028 SIC Code 8
19540 Product Segment 5 - Description
19541 Product Segment 5 - Sales
Product Segment Data 19542 Product Segment 5 - Operating
Income
19500 Product Segment 1 - Description
19543 Product Segment 5 - Assets
19501 Product Segment 1 - Sales
19544 Product Segment 5 - Capital
19502 Product Segment 1 - Operating
Expenditures
Income
19545 Product Segment 5 - Depreciation
19503 Product Segment 1 - Assets
19546 Product Segment 5 - SIC Code
19504 Product Segment 1 - Capital
Expenditures 19550 Product Segment 6 - Description
19505 Product Segment 1 - Depreciation 19551 Product Segment 6 - Sales
19506 Product Segment 1 - SIC Code 19552 Product Segment 6 - Operating
Income
19510 Product Segment 2 - Description
19553 Product Segment 6 - Assets
19511 Product Segment 2 - Sales
19554 Product Segment 6 - Capital
19512 Product Segment 2 - Operating
Expenditures
Income
19555 Product Segment 6 - Depreciation
19513 Product Segment 2 - Assets
19556 Product Segment 6 - SIC Code
19514 Product Segment 2 - Capital
Expenditures 19560 Product Segment 7 - Description
19515 Product Segment 2 - Depreciation 19561 Product Segment 7 - Sales
19516 Product Segment 2 - SIC Code 19562 Product Segment 7 - Operating
Income
19520 Product Segment 3 - Description
19563 Product Segment 7 - Assets
19521 Product Segment 3 - Sales
19564 Product Segment 7 - Capital
19522 Product Segment 3 - Operating
Expenditures
Income
19565 Product Segment 7 - Depreciation
19523 Product Segment 3 - Assets
19566 Product Segment 7 - SIC Code
19524 Product Segment 3 - Capital
Expenditures 19570 Product Segment 8 - Description
19525 Product Segment 3 - Depreciation 19571 Product Segment 8 - Sales
19526 Product Segment 3 - SIC Code 19572 Product Segment 8 - Operating
Income
19530 Product Segment 4 - Description
19573 Product Segment 8 - Assets
19531 Product Segment 4 - Sales

Issue 6

© Thomson Financial 2003-2007 102 Confidential Information of Thomson Financial

 Other Financial Companies Template

19574 Product Segment 8 - Capital 07810 Parent Auditor 3

Expenditures
07811 Parent Auditor 3 - Affiliate 1
19575 Product Segment 8 - Depreciation
07812 Parent Auditor 3 - Affiliate 2
19576 Product Segment 8 - SIC Code
07813 Parent Auditor 3 - Affiliate 3
19580 Product Segment 9 - Description
07814 Parent Auditor 3 - Affiliate 4
19581 Product Segment 9 - Sales
07815 Parent Auditor 4
19582 Product Segment 9 - Operating
07816 Parent Auditor 4 - Affiliate 1
Income
07817 Parent Auditor 4 - Affiliate 2
19583 Product Segment 9 - Assets
07818 Parent Auditor 4 - Affiliate 3
19584 Product Segment 9 - Capital
Expenditures 07819 Parent Auditor 4 - Affiliate 4
19585 Product Segment 9 - Depreciation 01801 Auditor Fees
19586 Product Segment 9 - SIC Code
19590 Product Segment 10 - Description Key Items in US Dollars
19591 Product Segment 10 - Sales
07211 Market Capitalization - Current
19592 Product Segment 10 - Operating
07210 Market Capitalization
Income
07221 Common Equity - Current
19593 Product Segment 10 - Assets
07220 Common Equity
19594 Product Segment 10 - Capital
Expenditures 07230 Total Assets
19595 Product Segment 10 - Depreciation 07240 Net Sales or Revenues
19596 Product Segment 10 - SIC Code 07250 Net Income

Major Shareholders Stock Data

18370 Major Shareholders Current Information
06005 Type of Share
Auditors 05601 Ticker Symbol
07800 Parent Auditor 1 06004 CUSIP
07801 Parent Auditor 1 - Affiliate 1 06006 SEDOL
07802 Parent Auditor 1 - Affiliate 2 06008 ISIN
07803 Parent Auditor 1 - Affiliate 3 06035 Worldscope Identifier
07804 Parent Auditor 1 - Affiliate 4 06105 Worldscope Permanent I.D.
07805 Parent Auditor 2 06034 Disclosure Company Identifier
07806 Parent Auditor 2 - Affiliate 1 06038 I/B/E/S Ticker
07807 Parent Auditor 2 - Affiliate 2 06040 Dow Jones Company Symbol
07808 Parent Auditor 2 - Affiliate 3 11501 Indicator - Currently a Multiple Share
Company
07809 Parent Auditor 2 - Affiliate 4
11519 Indicator – Limited Data Set Company

Issue 6

© Thomson Financial 2003-2007 103 Confidential Information of Thomson Financial

 Other Financial Companies Template

07016 Latest Annual Updated 08006 Trading Volume ($ Amount) #

07013 Year of Fast Update 08010 Trading Volume - Weekly Average #
07035 Latest Interim Date 08011 Turnover Rate #
05427 Stock Exchange(s) Listed 05201 Earnings per Share
05661 Stock Index Information 05210 Earnings per Share – Basic – Year
11496 Indicator - ADR 10010 Earnings per Share – Basic – Fiscal #
05006 Market Price - Current 05290 Fully Diluted Earnings per Share
05009 Date of Current Price 10030 Earnings per Share – Fully Diluted –
Fiscal #
05007 Market Price - Year to Date - High
05202 Earnings per Share - Fiscal Year End
05008 Market Price - Year to Date – Low
18193 Earnings per Share - As Reported
05091 Market Price – 52 Week High
05200 Earnings Report Frequency
05092 Market Price – 52 Week Low
18208 Earnings per Share – Continuing
08003 Market Capitalization (Public) - Current
Operations - Fiscal
08005 Market Capitalization - Current
18209 Earnings per Share Including
05302 Common Shares Outstanding - Extraordinary Items - Fiscal
Current
05230 Earnings per Share after Extraordinary
05306 Date of Common Shares Items
05450 Common/Ordinary Shareholders 05225 Includes Extraordinary Credit/Charge
per Share
05449 Date of Common/Ordinary
Shareholders 05226 Extraordinary Credit/Charge per Share
05474 Closely Held Shares - Current 05227 Includes Pre-tax Extraordinary
Credit/Charge per Share
05473 Date of Closely Held Shares
05228 Discontinued Operations per Share
05255 Earnings per Share - Last 12 Months
18205 Discontinued Operations – Total – per
05256 Date of Last 12 Months EPS
Share
05145 Dividends per Share - Last 12 Months
18202 Cumulative Effect of Accounting per
05190 Indicated Dividend Rate Share
05480 Book Value per Share - Current 05240 DVFA Earnings (Germany)
05510 Cash Flow per Share - Current 05203 OVFA Earnings per Share (Austria)
05725 Headline Earnings per Share (U.K.)
Annual Statistics
05260 Earnings per Share - 5 yr avg
05001 Market Price - Year End
05101 Dividends per Share
05002 Market Price - High
05140 Dividends per Share - 5 yr avg
05003 Market Price - Low
05110 Dividends per Share - Fiscal
05004 Market Price - 5 yr avg - High
05102 Dividends per Share - Gross
05005 Market Price - 5 yr avg - Low
05100 Dividend Report Frequency
08001 Market Capitalization
05476 Book Value per Share
08004 Market Capitalization - Public
05486 Tangible Book Value per Share
05651 Common Shares Traded - Annual #

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 Other Financial Companies Template

05491 Book Value – Outstanding Shares - 02130 Securities Inventory

Fiscal
02132 Custody Securities
05501 Cash Flow per Share
02255 Investments - Total
05502 Cash Flow per Share - Fiscal
02276 Loans - Net
05508 Sales per Share
02271 Loans - Total
05509 Operating Profit per Share
02275 Reserve for Loan Losses
18210 Restructuring Expense per Share
02240 Real Estate Assets
18211 Restructuring Expense per Share -
02257 Investment in Sales and Direct
Pre-tax
Financing Leases
05505 Capital Expenditure per Share
02250 Other Investments
18100 Enterprise Value
02256 Investments in Associated Companies
05301 Common Shares Outstanding
02501 Property, Plant & Equipment - Net
05326 Number of Shares Authorized
02301 Property, Plant & Equipment -
05303 Treasury Shares Gross
05309 Par Value 18375 Land
05191 Common Shares Used to Calculate 18376 Buildings
EPS
18377 Machinery & Equipment
05192 Common Shares Used to Calculate
18378 Rental/Lease Property
Basic EPS
18380 Transportation Equipment
05194 Common Shares Used to Calculate
Fully Diluted EPS 18379 Property, Plant & Equipment –
Other
05475 Closely Held Shares
18381 Property, Plant & Equipment
08021 Closely Held Shares %
under Capitalized Leases
05576 Stock Split/Dividend Ratio
02401 Accumulated Depreciation
05575 Stock Split/Dividend Ratio - Fiscal
18383 Accumulated Depreciation -
Land
Weekly Time Series
18384 Accumulated Depreciation -
05652 Common Shares Traded – Weekly
Buildings
05080 Market Price – Week Close
18385 Accumulated Depreciation -
05081 Market Price – Week High Machinery & Equipment
05082 Market Price – Week Low 18386 Accumulated Depreciation -
Rental/Leased Property
18388 Accumulated Depreciation -
Balance Sheet Transportation Equipment

Assets 18387 Accumulated Depreciation –

Other Property Plant &
02001 Cash & Short Term Investments Equipment
02003 Cash 18389 Accumulated Depreciation -
PP&E under Capitalized Lease
02008 Short Term Investments
02652 Other Assets
02051 Receivables (Net)

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 Other Financial Companies Template

02647 Deferred Charges 02514 Other Intangible Assets - Gross

02648 Tangible Other Assets 02515 Other Intangible Assets – Accumulated
Amortization
02649 Total Intangible Other Assets - Net
02654 Total Intangible Other Assets - Gross
02101 Inventories - Total
02655 Total Intangible Other Assets –
02999 Total Assets
Accumulated Amortization
Supplementary Asset Fields 02653 Pension Assets – Long Term
18214 Exchange Rate Used in Translating 02300 Total Assets - As Reported
Balance Sheet
02005 Cash & Equivalents – Generic
18165 Deferred Tax Asset – Current Liabilities & Shareholders' Equity
02048 Finance Receivables 03019 Deposits - Total
02205 Treasury Securities 03255 Total Debt
02230 Equity Securities Investment - Total 03051 Short Term Debt & Current Portion
of Long Term Debt
02211 Securities Purchased under Resale
Agreements 03251 Long Term Debt
18390 Construction Work in Progress 03245 Long Term Debt Excluding
Capitalized Leases
18392 Accumulated Depreciation –
Construction Work in Progress 18281 Non Convertible Debt
18280 Goodwill/Cost in Excess of Assets 18282 Convertible Debt
Purchased
03249 Capitalized Lease Obligations
02502 Goodwill – Gross
03260 Provision for Risks and Charges
02503 Goodwill – Accumulated Amortization
03262 Deferred Income
02504 Development Costs – Net
03263 Deferred Taxes
02505 Development Costs - Gross
18183 Deferred Taxes - Credit
02506 Development Costs – Accumulated
18184 Deferred Taxes - Debit
Amortization
03257 Deferred Tax Liability in Untaxed
02507 Brands, Patents – Net
Reserves
02509 Brands , Patents – Gross
03273 Other Liabilities
02508 Brands, Patents – Accumulated
03351 Total Liabilities
Amortization
03401 Non-Equity Reserves
02510 Licenses. – Net
03426 Minority Interest
02511 Licenses – Gross
03451 Preferred Stock
02512 Licenses – Accumulated Amortization
03448 Preferred Stock Issued for ESOP
18299 Computer Software – Net
03449 ESOP Guarantees - Preferred
02516 Computer Software – Gross
Issued
02517 Computer Software – Accumulated
03501 Common Equity
Amortization
03480 Common Stock
02513 Other Intangibles – Net
03481 Capital Surplus

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 Other Financial Companies Template

03492 Revaluation Reserves 18851 Comprehensive Income – Pension

Liability
03493 Other Appropriated Reserves
18853 Comprehensive Income – Unearned
03494 Unappropriated (Free) Reserves
Compensation
03495 Retained Earnings
18168 Mandatorily Redeemable Trust
03490 Equity in Untaxed Reserves Preferred Securities
03496 ESOP Guarantees 18167 Other Mandatory Redeemable
Instruments
03497 Unrealized Foreign Exchange
Gain/Loss
03498 Unrealized Gain/Loss on
Marketable Securities
Income Statement
03499 Treasury Stock
01001 Net Sales or Revenues
03999 Total Liabilities & Shareholders' Equity
01016 Interest Income - Total
Supplementary Liabilities &
01017 Trading Account Income
Shareholders’ Equity Fields
01018 Foreign Exchange Income
03059 Securities Sold but not yet Purchased
(Short Call) 01019 Trusts & Fiduciary
Income/Commission & Fees
18166 Deferred Tax Liability – Current
01014 Trust Income
18232 Current Portion of Long Term Debt
01015 Commission & Fees
03056 Securities Sold under Repurchase
Agreements 01006 Investment Income
03062 Interest Payable 01020 Other Operating Income
03506 Common Equity – Fully Diluted 01051 Cost of Goods Sold
03450 Preferred Stock Treated as Common 01151 Depreciation, Depletion & Amortization
18289 Non-Redeemable Preferred Stock 01148 Depreciation
18290 Redeemable Preferred Stock 01149 Amortization of Intangibles
03491 Goodwill Written Off 01150 Amortization of Deferred Charges
18065 Cumulative Goodwill Written Off 01100 Gross Income
03261 Pension/Post Retirement Benefits 01101 Selling, General & Administrative
Expenses
18352 Unfunded Pension Liabilities
01075 Interest Expense – Total
18141 Lease Commitments – Year 1
01271 Provision for Loan Losses
18142 Lease Commitments – Year 2
01230 Other Operating Expenses
18143 Lease Commitments – Year 3
01249 Operating Expenses - Total
18144 Lease Commitments – Year 4
01250 Operating Income
18145 Lease Commitments – Year 5
01266 Non-Operating Interest Income
18146 Lease Commitments – Over 5 Years
01267 Pre-tax Equity in Earnings
18852 Comprehensive Income – Hedging
Gain/Loss 01253 Extraordinary Credit - Pre-tax
18854 Comprehensive Income – Other 01254 Extraordinary Charge - Pre-tax

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01262 Other Income/Expense - Net 01155 Amortization of Other Intangibles

01301 Reserves - Increase/Decrease 01156 Amortization of Goodwill
01401 Pre-tax Income 01157 Amortization of Computer Software
01451 Income Taxes 18224 Amortization and Impairment of
Goodwill
18186 Current Domestic Income Tax
18225 Impairment of Goodwill
18187 Current Foreign Income Tax
18226 Impairment of Other Intangibles
18188 Deferred Domestic Income Tax
18274 Impairment of Property, Plant &
18189 Deferred Foreign Income Tax
Equipment
18185 Income Tax Credits
18275 Impairment of Financial Fixed Assets
01501 Minority Interest
01265 Monetary Correction
01503 Equity in Earnings
01305 Gain on Sale of Investment
01504 After Tax Other Income/Expense
01269 Discontinued Operations - Pre-tax
01505 Discontinued Operations
01306 Gain/loss on Disposal of Assets
01551 Net Income before Extraordinary
01352 Foreign Exchange Transactions
Items/Preferred Dividends
01351 Foreign Currency Translation
01701 Preferred Dividend Requirements
Gain/Loss
01706 Net Income after Preferred Dividends
18191 Earnings before Interest and Taxes
(Basic EPS)
(EBIT)
01601 Extraordinary Items & Gain/Loss Sale
18198 Earnings before Interest, Taxes &
of Assets
Depreciation (EBITDA)
Supplementary Income Statement 18200 Discontinued Operations – Total
Fields 18150 Income from Continuing Operations
18215 Exchange Rate Used in Translating 18175 Ordinary Profit (Japan)
Income Statement/Cash Flow
01651 Net Income - Bottom Line
01024 Rental Income
01751 Net Income Used to Calculate
01251 Interest Expense on Debt Earnings per Share
01255 Interest Capitalized 01705 Net Income Used to Calculate Fully
18140 Rental/Operating Lease Expense Diluted Earnings per Share
01084 Staff Costs 18218 Cumulative Effect of Accounting
Change
01085 Equipment Expense
18170 Unconsolidated/Parent Company
01302 Operating Provisions Sales
01204 Taxes other than Income Taxes 18169 Unconsolidated/Parent Company
01268 Dividend Income - Non-Operating Depreciation
18227 Restructuring Expense 18171 Unconsolidated/Parent Company Pre-
tax Income
01152 Amortization of Brands
18172 Unconsolidated/Parent Company Net
01153 Amortization of Research and Profit
Development
18173 Unconsolidated/Parent Company
01154 Amortization of Licenses Earnings per Share

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 Other Financial Companies Template

04870 Net Cash Flow - Investing

04251 Net Proceeds from Sale/Issue of
Common & Preferred
Funds Flow Statement per FASB
0430 Proceeds from Stock Options
95
04302 Other Proceeds from
04001 Net Income/Starting Line Sale/Issuance of Stock
04051 Depreciation, Depletion and 04751 Com/Pfd Purchased, Retired,
Amortization Converted, Redeemed
04049 Depreciation and Depletion 04401 Long Term Borrowings
04050 Amortization of Intangible Assets 04701 Reduction In Long Term Debt
04101 Deferred Income Taxes and 04551 Cash Dividends Paid - Total
Investment Tax Credit
05376 Common Dividends (Cash)
04199 Deferred Income Taxes
05401 Preferred Dividends (Cash)
04100 Investment Tax Credit
04821 Increase/Decrease in Short Term
04151 Total Other Cash Flow Borrowings
04201 Funds from Operations 04448 Other Source/(Use) - Financing
04225 Extraordinary Items 04446 Other Sources - Financing
04831 Funds from/for Other Operating 04447 Other Uses - Financing
Activities
04890 Net Cash Flow - Financing
04825 Decrease/Increase in Receivables
04840 Effect of Exchange Rate on Cash
04826 Decrease/Increase in Inventories
04851 Increase/Decrease in Cash & Short
04827 Increase/Decrease in Accounts Term Investments
Payable
04828 Increase/Decrease in Income
Taxes Payable Funds Flow Statement – Cash
04829 Increase/Decrease in Other 04001 Net Income/Starting Line
Accruals
04051 Depreciation, Depletion and
04830 Decrease/Increase in Other Amortization
Assets/Liabilities
04049 Depreciation and Depletion
04860 Net Cash Flow - Operating Activities
04050 Amortization of Intangible Assets
04601 Capital Expenditures (Additions to
Fixed Assets) 04101 Deferred Income Taxes and
Investment Tax Credit
04651 Additions to Other Assets
04199 Deferred Income Taxes
04355 Net Assets from Acquisitions
04100 Investment Tax Credit
04760 Increase in Investments
04151 Total Other Cash Flow
04440 Decrease in Investments
04201 Funds from Operations
04351 Disposal of Fixed Assets
04225 Extraordinary Items
04797 Other Uses/(Sources) - Investing
04831 Funds from/for Other Operating
04795 Other Uses - Investing Activities
04796 Other Sources - Investing 04825 Decrease/Increase in Receivables

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 Other Financial Companies Template

04826 Decrease/Increase in Inventories Funds Flow Statement – Total

04827 Increase/Decrease in Accounts Sources/Total Uses
Payable
04828 Increase/Decrease in Income Sources of Funds
Taxes Payable 04001 Net Income/Starting Line
04829 Increase/Decrease in Other 04051 Depreciation, Depletion and
Accruals Amortization
04830 Decrease/Increase in Other 04049 Depreciation and Depletion
Assets/Liabilities
04050 Amortization of Intangible Assets
04401 Long Term Borrowings
04101 Deferred Income Taxes and
04251 Net Proceeds from Sale/Issue of Investment Tax Credit
Common & Preferred
04199 Deferred Income Taxes
04301 Proceeds from Stock Options
04100 Investment Tax Credit
04302 Other Proceeds from Sale/Issuance
of Stock 04151 Total Other Cash Flow

04351 Disposal of Fixed Assets 04201 Funds from Operations

04440 Decrease in Investments 04225 Extraordinary Items

04821 Increase/Decrease in Short Term 04831 Funds from/for Other Operating

Borrowings Activities

04446 Other Sources - Financing 04825 Decrease/Increase in Receivables

04796 Other Sources - Investing 04826 Decrease/Increase in Inventories

04450 Other Sources 04827 Increase/Decrease in Accounts

Payable
04551 Cash Dividends Paid - Total
04828 Increase/Decrease in Income
05376 Common Dividends (Cash) Taxes Payable
05401 Preferred Dividends (Cash) 04829 Increase/Decrease in Other
04760 Increase in Investments Accruals

04701 Reduction in Long Term Debt 04830 Decrease/Increase in Other

Assets/Liabilities
04601 Capital Expenditures (Additions to
Fixed Assets) 04401 Long Term Borrowings

04355 Net Assets from Acquisitions 04251 Net Proceeds from Sale/Issue of
Common & Preferred
04751 Com/Pfd Purchased, Retired,
Converted, Redeemed 04301 Proceeds from Stock Options

04651 Additions to Other Assets 04302 Other Proceeds from Sale/Issuance

of Stock
04795 Other Uses - Investing
04351 Disposal of Fixed Assets
04447 Other Uses - Financing
04440 Decrease in Investments
04799 Other Uses
04821 Increase/Decrease in Short Term
04840 Effect of Exchange Rate on Cash Borrowings
04452 Changes in Cash and/or Liquid Items 04840 Effect of Exchange Rate on Cash
04851 Increase/Decrease in Cash & Short 04452 Changes in Cash and/or Liquid Items
Term Investments

Issue 6

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 Other Financial Companies Template

04851 Increase/Decrease in Cash & Short 04058 Unrealized Gains/Losses From Fair
Term Investments Value Adjustment Of Financial Assets
04446 Other Sources - Financing 04057 Other Cash Flow
04796 Other Sources - Investing
04450 Other Sources
Pension & Postretirement
04501 Total Sources
18842 Healthcare Data – Actual Return on
Uses of Funds Plan Assets
04551 Cash Dividends Paid - Total 18834 Healthcare Data – Accumulated
Benefit Obligation
05376 Common Dividends (Cash)
18838 Healthcare Data – Amortization of
05401 Preferred Dividends (Cash)
Prior Service Costs
04601 Capital Expenditures (Additions to
18832 Healthcare Data – Discount Rate
Fixed Assets)
18831 Healthcare Data – Expected Long-
04701 Reduction in Long Term Debt
Term Return Rate on Pension Assets
04751 Com/Pfd Purchased, Retired,
18843 Healthcare Data – Expected Return on
Converted, Redeemed
Plan Assets for the Period
04355 Net Assets from Acquisitions
18833 Healthcare Data – Fair Value of Plan
04651 Additions to Other Assets Assets
04760 Increase in Investments 18840 Healthcare Data – Gains (Losses)
from Settlements
04795 Other Uses - Investing
18839 Healthcare Data – Interest Cost
04447 Other Uses - Financing
18836 Healthcare Data – Net Periodic
04799 Other Uses
Pension (Income)/Expense
04811 Total Uses
18841 Healthcare Data – Other Net Periodic
Pension (Income)/Expense
Supplementary Cash Flow Fields
18837 Healthcare Data – Pension Service
04148 Interest Paid
Costs
04149 Interest Income
18835 Healthcare Data – Projected Benefit
04150 Taxation Obligation (PBO)
04500 External Financing 18830 Healthcare Data – Unfunded
Healthcare Defined Benefits
04891 Net Cash from Continuing Operations
18844 Healthcare Data – Unrecognized Prior
04892 Net Cash from Discontinued
Service Cost
Operations
18845 Healthcare - Unrecognized Net
18216 Format Code – Cash Flow
Actuarial Gain/Loss
04052 Dividends
18846 Healthcare - Other Adjustments To
04053 Asset Disposal Funded Status For Net Pension/Post
Retirement Assets/Liabilities
04054 Discontinued Operations
18847 Healthcare Net Liability/(Asset) –
04055 Minority Interest
Balance Sheet
04056 Equity In Earnings
18808 Pension Data – Accumulated Benefit
Obligation

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 Other Financial Companies Template

18816 Pension Data – Actual Return on Plan 08015 Net Capital Requirement
Assets
18199 Net Debt
18802 Pension Data – Asset Allocation - %
18322 Stock Option Compensation Expense
Bonds
– Adjustment to Net Income, Net of
18801 Pension Data – Asset Allocation - % Tax
Equities
18321 Stock Option Compensation, Net of
18804 Pension Data – Asset Allocation - % Tax
Other
03995 Total Shareholders’ Equity
18803 Pension Data – Asset Allocation - %
Property
18805 Pension Data – Expected Long-Term 5 Year Summary Data
Return Rate on Pension Assets
19760 Summary As Reported Year-
18817 Pension Data – Expected Return on Current Yr
Plan Assets for the Period
19761 Summary As Reported Revenue –
18807 Pension Data – Fair Value of Plan Cur. Yr.
Assets
19762 Summary As Reported Net Inc. –
18814 Pension Data – Gains (Losses) from Cur Yr
Settlements
19763 Summary As Reported EPS Basic –
18810 Pension Data – Net Periodic Pension Cur Yr
(Income)/Expense
19764 Summary As Reported EPS Dil. –
18815 Pension Data – Other Net Periodic Cur Yr
Pension (Income)/Expense
19765 Summary As Reported Equity – Cur
18806 Pension Data – Pension Discount Rate Yr
18813 Pension Data – Pension Interest Cost 19766 Summary As Reported Year- -1 Year
18811 Pension Data – Pension Service Costs 19767 Summary As Reported Revenue – -1
Yr
18812 Pension Data – Prior Service Costs
19768 Summary As Reported Net Inc. – -1
18809 Pension Data – Projected Benefit
Yr
Obligation (PBO)
19769 Summary As Reported EPS Basic –
18818 Pension Data – Unrecognized Prior
-1 Yr
Service Cost
19770 Summary As Reported EPS Dil. –
18819 Pension Data-Unrecognized Net
Actuarial Gain/Loss -1 Yr
18820 Pension Data - Other Adjustments To 19771 Summary As Reported Equity – -1
Funded Status for Net Pension/Post Yr
Retirement Assets/Liabilities
19772 Summary As Reported Year- -2
18821 Pension Data - Net Pension Year
Liability/(Asset) – Balance Sheet
19773 Summary As Reported Revenue –
-2 Yr
Other Fields
19774 Summary As Reported Net Inc. –
18231 Weighted Cost of Debt
-2 Yr
03998 Total Capital
19775 Summary As Reported EPS Basic
18192 Dividends Provided for or Paid -
– -2 Yr
Common

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 Other Financial Companies Template

19776 Summary As Reported EPS Dil. –

Qtr 1 Qtr 2 Qtr 3 Qtr 4
-2 Yr
19777 Summary As Reported Equity – Earnings per 05211 05212 05213 05214
Share –
-2 Yr Basic
19778 Summary As Reported Year- -3 Year Fully Diluted 05291 05292 05293 05294
19779 Summary As Reported Revenue – EPS
-3Yr EPS - Report 05901 05902 05903 05904
19780 Summary As Reported Net Inc. – Date

-3 Yr EPS - 12 05251 05252 05253 05254

Months
19781 Summary As Reported EPS Basic –
-3 Yr EPS - 5 yr 05261 05262 05263 05264
avg
19782 Summary As Reported EPS Dil. –
Dividends 05121 05122 05123 05124
-3 Yr per Share
19783 Summary As Reported Equity – DPS – Gross 05125 05126 05127 05128
-3 Yr DPS - 05910 05911 05912 05913
19784 Summary As Reported Year- -4 Year Declared
Date
19785 Summary As Reported Revenue –
-4Yr DPS - 05917 05918 05919 05920
Record Date
19786 Summary As Reported Net Inc. –
DPS - Ex-Div 05923 05924 05925 05926
-4 Yr Date
19787 Summary As Reported EPS Basic – DPS - 05929 05930 05931 05932
-4 Yr Payable
19788 Summary As Reported EPS Dil. – Date

-4 Yr DPS – Extra 05151 05152 05153 05154

19789 Summary As Reported Equity – DPS - Extra 05171 05172 05173 05174
– Gross
-4 Yr
DPS - Extra - 05935 05936 05937 05938
Dec Date
DPS - Extra - 05941 05942 05943 05944
Rec Date
Annual Series Interim Data
DPS - Extra - 05947 05948 05949 05950
Qtr 1 Qtr 2 Qtr 3 Qtr 4 Ex-Div Date
DPS - Extra - 05953 05954 05955 05956
Interim Sales 19101 19102 19103 19104
Pay Date
Interim Pre- 19105 19106 19107 19108
DPS - 05155 05156 05157 05158
tax Income
Special
Interim Net 19109 19110 19111 19112
DPS - 05176 05177 05178
Profit
Special -
Number of 05217 05218 05219 05220 Gross05175
Months-EPS
DPS - 05965 05966 05968 05969
Earnings per 05221 05222 05223 05224 Special -
Share Dec Date

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 Other Financial Companies Template

09202 Earnings Yield - Current

Qtr 1 Qtr 2 Qtr 3 Qtr 4
09203 Earnings Yield - Current High
DPS - 05970 05971 05972 05973
Special - 09205 Earnings Yield - Current Low
Rec Date 09302 Price/Book Value Ratio - Current
DPS - 05959 05960 05961 05962 09602 Price/Cash Flow - Current
Special - Ex-
Div Date 09402 Dividend Yield - Current
DPS - 05976 05977 05978 05979 08372 Return on Equity - per Share - Current
Special - 08652 Reinvestment Rate - per Share -
Payable Current
Date
09502 Dividend Payout - per Share - Current
DPS - 12 05131 05132 05133 05134
Months 09001 Price Trend - Last Week
DPS - 5 yr 05141 05142 05143 05144 09005 Price Trend - Four Week
avg 09011 Price Trend - Quarter to Date
09016 Price Trend - Previous Quarter
Monthly Price Information 09021 Price Trend - Year to Date
09006 Price Trend - 13 Weeks
Month
End 09007 Price Trend – 26 Weeks
Market High Low 09026 Price Trend - 52 Weeks
Price Price Price
09802 Beta
January 05015 05016 05017
09803 Alpha
February 05020 05021 05022
March 05025 05026 05027 Annual Statistics
April 05030 05031 05032 09104 Price/Earnings Ratio - Close

May 05035 05036 05037 09100 Price/Earnings Ratio - High

June 05040 05041 05042 09101 Price/Earnings Ratio - Low

July 05045 05046 05047 09106 Price/Earnings Ratio - Avg High-Low

August 05050 05051 05052 09204 Earnings Yield - Close

September 05055 05056 05057 09200 Earnings Yield - High

October 05060 05061 05062 09201 Earnings Yield - Low

November 05065 05066 05067 09206 Earnings Yield - Avg High-Low

December 05070 05071 05072 09604 Price/Cash Flow Ratio

09404 Dividend Yield - Close
09400 Dividend Yield - High
Stock Performance
09401 Dividend Yield - Low
Current Information 09406 Dividend Yield - Avg High-Low
09102 Price/Earnings Ratio - Current 09504 Dividend Payout per Share
09103 Price/Earnings Ratio - Current High 09304 Price/Book Value Ratio - Close
09105 Price/Earnings Ratio - Current Low

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 Other Financial Companies Template

09300 Price/Book Value Ratio - High 08646 Operating Income Growth

09301 Price/Book Value Ratio - Low 08636 Net Income Growth
09306 Price/Book Value Ratio - Avg High- 08621 Total Assets Growth
Low
08616 Equity Growth
09904 Price/Sales per Share Ratio
08626 Employees Growth
08801 Total Investment Return
08601 Earnings per Share Growth
08806 Price Volatility
08611 Dividends per Share Growth
09704 Market Capitalization/Common Equity
08606 Book Value per Share Growth
Three Year Averages 08666 Loans Growth
08803 Total Investment Return 08676 Net Margin Growth
08579 Market Capitalization Growth
Five Year Averages
08816 Earnings Per Share Fiscal Growth
09121 Price/Earnings Ratio – Close
08821 Book Value Per Share Fiscal Growth
09111 Price/Earnings Ratio - High
09116 Price/Earnings Ratio - Low Three Year Averages
09126 Price/Earnings Ratio - Avg High-Low 08581 Market Capitalization Growth
09221 Earnings Yield - Close 08604 Earnings per Share Growth
09211 Earnings Yield - High
Five Year Averages
09216 Earnings Yield - Low
08635 Net Sales/Revenues Growth
09226 Earnings Yield - Avg High-Low
08650 Operating Income Growth
09621 Price/Cash Flow Ratio
08640 Net Income Growth
09421 Dividend Yield - Close
08625 Total Assets Growth
09411 Dividend Yield - High
08620 Equity Growth
09416 Dividend Yield - Low
08630 Employees Growth
09426 Dividend Yield - Avg High-Low
08605 Earnings per Share Growth
09521 Dividend Payout per Share
08615 Dividends per Share Growth
09321 Price/Book Value Ratio - Close
08610 Book Value per Share Growth
09311 Price/Book Value Ratio - High
08670 Loans Growth
09316 Price/Book Value Ratio - Low
08680 Net Margin Growth
09326 Price/Book Value Ratio - Avg High-
Low
08805 Total Investment Return Profitability
09721 Market Capitalization/Common Equity
Annual Statistics
08301 Return on Equity - Total (%)
Growth Rates 08371 Return on Equity - Per Share
08302 Return on Equity – Per Share Fiscal
Annual Statistics
08631 Net Sales/Revenues Growth

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08653 Reinvestment Rate – Per Share 08340 Selling, General & Administrative
Fiscal Expenses/Sales
08651 Reinvestment Rate - Per Share 08320 Operating Profit Margin
08656 Reinvestment Rate - Total 08365 Operating Income Return on Total
Capital
08326 Return on Assets
08325 Pre-tax Margin
08376 Return on Invested Capital
08350 Tax Rate
08911 Retained Earnings % Equity
08360 Interest Rate - Estimated Average
08381 Cash Earnings Return on Equity
08370 Net Margin
08311 Cash Flow/Sales
15614 Efficiency of Earnings Assets
08331 Cost of Goods Sold/Sales
15176 Earning Assets % Total Available
08306 Gross Profit Margin
Funds
08336 Selling, General & Administrative
15590 Earning Assets % Total Assets
Expenses/Sales
08355 Sales per Employee
08316 Operating Profit Margin
08361 Operating Income Return on Total
Capital Loan Loss Ratios
08321 Pre-tax Margin
Annual Statistics
08346 Tax Rate
15073 Reserves for Loan Losses % Total
08356 Interest Rate - Estimated Average
Loans
15611 Efficiency of Earnings Assets
15079 Provision for Loan Losses % Total
08366 Net Margin Loans
15173 Earning Assets % Total Available 15156 Reserves for Loan Losses % Total
Funds Assets
15587 Earning Assets % Total Assets Five Year Averages
08351 Sales per Employee
15076 Reserves for Loan Losses % Total
Loans
Five Year Averages
15082 Provision for Loan Losses % Total
08305 Return on Equity – Total (%)
Loans
08375 Return on Equity - per Share
15159 Reserves for Loan Losses % Total
08655 Reinvestment Rate - per Share Assets
08660 Reinvestment Rate - Total
08330 Return on Assets Asset Utilization
08380 Return on Invested Capital
Annual Statistics
08915 Retained Earnings % Equity
08406 Assets per Employee
08385 Cash Earnings Return on Equity
08401 Total Asset Turnover
08315 Cash Flow/Sales
15043 Total Loans % Total Assets
08335 Cost of Goods Sold/Sales
15091 Invested Assets % Total Assets
08310 Gross Profit Margin
08416 Capital Expenditures % Total Assets

Issue 6

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 Other Financial Companies Template

08421 Capital Expenditures % Sales 15115 Reserves for Loan Losses % Total
Capital
Five Year Averages
Five Year Averages
08410 Assets per Employee
08235 Total Debt % Common Equity
08405 Total Asset Turnover
08230 Long Term Debt % Common Equity
15046 Total Loans % Total Assets
08225 Total Debt % Total Capital
15094 Invested Assets % Total Assets
08220 Long Term Debt % Total Capital
08420 Capital Expenditures % Total Assets
08215 Minority Interest % Total Capital
08425 Capital Expenditures % Sales
08205 Equity % Total Capital
08210 Preferred Stock % Total Capital
Leverage
08240 Total Debt % Total Assets
Annual Statistics 08245 Common Equity % Total Assets
08231 Total Debt % Common Equity 15124 Total Capital % Total Assets
08226 Long Term Debt % Common Equity 15046 Total Loans % Total Assets
08221 Total Debt % Total Capital 15040 Total Deposits % Total Assets
08216 Long Term Debt % Total Capital 15176 Earning Assets % Total Available
Funds
08211 Minority Interest % Total Capital
15010 Equity % of Total Deposits
08201 Equity % Total Capital
15052 Total Loans % Total Deposits
08206 Preferred Stock % Total Capital
15100 Invested Assets % Liabilities
08236 Total Debt % Total Assets
08260 Dividend Payout (% Earnings)
08241 Common Equity % Total Assets
08910 Cash Dividends % Cash Flow
08287 Total Assets / Common Equity Ratio
08255 Fixed Charge Coverage Ratio
15121 Total Capital % Total Assets
08250 Cash Dividend Coverage Ratio
15043 Total Loans % Total Assets
08265 Operating Cash/Fixed Charges
15037 Total Deposits % Total Assets
08270 Fixed Assets % Common Equity
15173 Earning Assets % Total Available
Funds 15118 Reserves for Loan Losses % Total
Capital
15049 Total Loans % Total Deposits
15097 Invested Assets % Liabilities
08256 Dividend Payout (% Earnings) Other Ratios
08906 Cash Dividends % Cash Flow
Annual Statistics
08251 Fixed Charge Coverage Ratio
15103 Equity Securities & Real Estate %
08250 Cash Dividend Coverage Ratio Invest Assets
08261 Operating Cash/Fixed Charges 15109 Equity Securities & Real Estate &
Capital
08266 Fixed Assets % Common Equity
08291 EBIT / Total Interest Expense Ratio

Issue 6

© Thomson Financial 2003-2007 117 Confidential Information of Thomson Financial

 Other Financial Companies Template

Five Year Averages 19603 Geographic Segment 1 - Assets

15106 Equity Securities & Real Estate % 19604 Geographic Segment 1 - Capital
Invest Assets Expenditures
15112 Equity Securities & Real Estate & 19605 Geographic Segment 1 - Depreciation
Capital 19610 Geographic Segment 2 - Description
19611 Geographic Segment 2 - Sales
Foreign Business 19612 Geographic Segment 2 - Operating
Income
Annual Statistics 19613 Geographic Segment 2 - Assets
07151 International Assets 19614 Geographic Segment 2 - Capital
07101 International Sales Expenditures
07126 International Operating Income 19615 Geographic Segment 2 - Depreciation
08711 Foreign Return on Assets 19620 Geographic Segment 3 - Description
08706 Foreign Asset Turnover 19621 Geographic Segment 3 - Sales
08701 Foreign Income Margin 19622 Geographic Segment 3 - Operating
Income
08716 Foreign Assets Growth
19623 Geographic Segment 3 - Assets
08721 Foreign Sales Growth
19624 Geographic Segment 3 - Capital
08726 Foreign Income Growth Expenditures
08736 Foreign Assets % Tot Assets 19625 Geographic Segment 3 - Depreciation
08731 Foreign Sales % Tot Sales 19630 Geographic Segment 4 - Description
08741 Foreign Income % Total Income 19631 Geographic Segment 4 - Sales
Five Year Averages 19632 Geographic Segment 4 - Operating
Income
08715 Foreign Return on Assets
19633 Geographic Segment 4 - Assets
08710 Foreign Asset Turnover
19634 Geographic Segment 4 - Capital
08705 Foreign Income Margin Expenditures
08720 Foreign Assets Growth 19635 Geographic Segment 4 - Depreciation
08725 Foreign Sales Growth 19640 Geographic Segment 5 - Description
08730 Foreign Income Growth 19641 Geographic Segment 5 - Sales
08740 Foreign Assets % Total Assets 19642 Geographic Segment 5 - Operating
08735 Foreign Sales % Total Sales Income
08745 Foreign Income % Total Income 19643 Geographic Segment 5 - Assets
19644 Geographic Segment 5 - Capital
Expenditures
Geographic Segment Data
19645 Geographic Segment 5 - Depreciation
19600 Geographic Segment 1 - Description
19650 Geographic Segment 6 - Description
19601 Geographic Segment 1 - Sales
19651 Geographic Segment 6 - Sales
19602 Geographic Segment 1 - Operating
19652 Geographic Segment 6 - Operating
Income
Income

Issue 6

© Thomson Financial 2003-2007 118 Confidential Information of Thomson Financial

 Other Financial Companies Template

19653 Geographic Segment 6 - Assets Company Specific Accounting

19654 Geographic Segment 6 - Capital Practices
Expenditures
07531 Accounting method for long term
19655 Geographic Segment 6 - Depreciation investment > 50%
19660 Geographic Segment 7 - Description 07536 Accounting standards followed
19661 Geographic Segment 7 - Sales 07546 Auditors' opinion
19662 Geographic Segment 7 - Operating
Income
19663 Geographic Segment 7 - Assets Multiple Share Data
19664 Geographic Segment 7 - Capital 20001 Type of Share - Mult Share 1
Expenditures 20003 Worldscope Identifier - Mult Share 1
19665 Geographic Segment 7 - Depreciation 20005 SEDOL - Mult Share 1
19670 Geographic Segment 8 - Description 20006 CUSIP - Mult Share 1
19671 Geographic Segment 8 - Sales 20007 ISIN - Mult Share 1
19672 Geographic Segment 8 - Operating 20008 Ticker Symbol - Mult Share 1
Income
20009 Stock Exchange(s) Listed - Mult Share
19673 Geographic Segment 8 - Assets 1
19674 Geographic Segment 8 - Capital 20011 Inactive Date - Mult Share 1
Expenditures
20020 Common Shares Outstanding -
19675 Geographic Segment 8 - Depreciation Current - Mult Share 1
19680 Geographic Segment 9 - Description 20021 Market Price - Current - Mult Share 1
19681 Geographic Segment 9 - Sales 20022 Date of Current Price - Mult Share 1
19682 Geographic Segment 9 - Operating 20023 Market Capitalization - Current - Mult
Income Share 1
19683 Geographic Segment 9 - Assets 20024 Earnings per Share - Last 12 Mos -
19684 Geographic Segment 9 - Capital Mult Share 1
Expenditures 20025 Dividends per Share - Last 12 Mos -
19685 Geographic Segment 9 - Depreciation Mult Share 1

19690 Geographic Segment 10 - Description 20026 Price/Earnings Ratio - Current - Mult

Share 1
19691 Geographic Segment 10 - Sales
20027 Price/Book Value Ratio - Current - Mult
19692 Geographic Segment 10 - Operating Share 1
Income
20028 Dividend Yield - Current - Mult Share 1
19693 Geographic Segment 10 - Assets
20040 Common Shares Outstanding - Mult
19694 Geographic Segment 10 – Capital Share 1
Expenditures
20002 Par Value - Mult Share 1
19695 Geographic Segment 10 - Depreciation
20042 Market Price - Year End - Mult Share 1
20041 Market Capitalization - Mult Share 1
20043 Earnings per Share - Mult Share 1
20044 Dividends per Share - Mult Share 1

Issue 6

© Thomson Financial 2003-2007 119 Confidential Information of Thomson Financial

 Other Financial Companies Template

20045 Book Value per Share - Mult Share 1 20147 Price/Book Value Ratio - Close - Mult
Share 2
20046 Price/Earnings Ratio - Close - Mult
Share 1 20148 Dividend Yield - Close - Mult Share 2
20047 Price/Book Value Ratio - Close - Mult 20201 Type of Share - Mult Share 3
Share 1
20203 Worldscope Identifier - Mult Share 3
20048 Dividend Yield - Close - Mult Share 1
20205 SEDOL - Mult Share 3
20101 Type of Share - Mult Share 2
20206 CUSIP - Mult Share 3
20103 Worldscope Identifier - Mult Share 2
20207 ISIN - Mult Share 3
20105 SEDOL - Mult Share 2
20208 Ticker Symbol - Mult Share 3
20106 CUSIP - Mult Share 2
20209 Stock Exchange(s) Listed - Mult Share
20107 ISIN - Mult Share 2 3
20108 Ticker Symbol - Mult Share 2 20211 Inactive Date - Mult Share 3
20109 Stock Exchange(s) Listed - Mult Share 20220 Common Shares Outstanding -
2 Current - Mult Share 3
20111 Inactive Date - Mult Share 2 20221 Market Price - Current - Mult Share 3
20120 Common Shares Outstanding - 20222 Date of Current Price - Mult Share 3
Current - Mult Share 2
20223 Market Capitalization - Current - Mult
20121 Market Price - Current - Mult Share 2 Share 3
20122 Date of Current Price - Mult Share 2 20224 Earnings per Share - Last 12 Mos -
Mult Share 3
20123 Market Capitalization - Current - Mult
Share 2 20225 Dividends per Share - Last 12 Mos -
Mult Share 3
20124 Earnings per Share - Last 12 Mos -
Mult Share 2 20226 Price/Earnings Ratio - Current - Mult
Share 3
20125 Dividends per Share - Last 12 Mos -
Mult Share 2 20227 Price/Book Value Ratio - Current - Mult
Share 3
20126 Price/Earnings Ratio - Current - Mult
Share 2 20228 Dividend Yield - Current - Mult Share 3
20127 Price/Book Value Ratio - Current - Mult 20240 Common Shares Outstanding - Mult
Share 2 Share 3
20128 Dividend Yield - Current - Mult Share 2 20202 Par Value - Mult Share 3
20140 Common Shares Outstanding - Mult 20242 Market Price - Year End - Mult Share 3
Share 2
20241 Market Capitalization - Mult Share 3
20102 Par Value - Mult Share 2
20243 Earnings per Share - Mult Share 3
20142 Market Price - Year End - Mult Share 2
20244 Dividends per Share - Mult Share 3
20141 Market Capitalization - Mult Share 2
20245 Book Value per Share - Mult Share 3
20143 Earnings per Share - Mult Share 2
20246 Price/Earnings Ratio - Close - Mult
20144 Dividends per Share - Mult Share 2 Share 3
20145 Book Value per Share - Mult Share 2 20247 Price/Book Value Ratio - Close - Mult
Share 3
20146 Price/Earnings Ratio - Close - Mult
Share 2 20248 Dividend Yield - Close - Mult Share 3

Issue 6

© Thomson Financial 2003-2007 120 Confidential Information of Thomson Financial

 Other Financial Companies Template

20301 Type of Share - Mult Share 4 20406 CUSIP - Mult Share 5

20303 Worldscope Identifier - Mult Share 4 20407 ISIN - Mult Share 5
20305 SEDOL - Mult Share 4 20408 Ticker Symbol - Mult Share 5
20306 CUSIP - Mult Share 4 20409 Stock Exchange(s) Listed - Mult Share
5
20307 ISIN - Mult Share 4
20411 Inactive Date - Mult Share 5
20308 Ticker Symbol - Mult Share 4
20420 Common Shares Outstanding -
20309 Stock Exchange(s) Listed - Mult Share
Current - Mult Share 5
4
20421 Market Price - Current - Mult Share 5
20311 Inactive Date - Mult Share 4
20422 Date of Current Price - Mult Share 5
20320 Common Shares Outstanding -
Current - Mult Share 4 20423 Market Capitalization - Current - Mult
Share 5
20321 Market Price - Current - Mult Share 4
20424 Earnings per Share - Last 12 Mos -
20322 Date of Current Price - Mult Share 4
Mult Share 5
20323 Market Capitalization - Current - Mult
20425 Dividends per Share - Last 12 Mos -
Share 4
Mult Share 5
20324 Earnings per Share - Last 12 Mos -
20426 Price/Earnings Ratio - Current - Mult
Mult Share 4
Share 5
20325 Dividends per Share - Last 12 Mos -
20427 Price/Book Value Ratio - Current - Mult
Mult Share 4
Share 5
20326 Price/Earnings Ratio - Current - Mult
20428 Dividend Yield - Current - Mult Share 5
Share 4
20440 Common Shares Outstanding - Mult
20327 Price/Book Value Ratio - Current - Mult
Share 5
Share 4
20402 Par Value - Mult Share 5
20328 Dividend Yield - Current - Mult Share 4
20442 Market Price - Year End - Mult Share 5
20340 Common Shares Outstanding - Mult
Share 4 20441 Market Capitalization - Mult Share 5
20302 Par Value - Mult Share 4 20443 Earnings per Share - Mult Share 5
20342 Market Price - Year End - Mult Share 4 20444 Dividends per Share - Mult Share 5
20341 Market Capitalization - Mult Share 4 20445 Book Value per Share - Mult Share 5
20343 Earnings per Share - Mult Share 4 20446 Price/Earnings Ratio - Close - Mult
Share 5
20344 Dividends per Share - Mult Share 4
20447 Price/Book Value Ratio - Close - Mult
20345 Book Value per Share - Mult Share 4
Share 5
20346 Price/Earnings Ratio - Close - Mult
20448 Dividend Yield - Close - Mult Share 5
Share 4
20501 Type of Share - Mult Share 6
20347 Price/Book Value Ratio - Close - Mult
Share 4 20503 Worldscope Identifier - Mult Share 6
20348 Dividend Yield - Close - Mult Share 4 20505 SEDOL - Mult Share 6
20401 Type of Share - Mult Share 5 20506 CUSIP - Mult Share 6
20403 Worldscope Identifier - Mult Share 5 20507 ISIN - Mult Share 6
20405 SEDOL - Mult Share 5 20508 Ticker Symbol - Mult Share 6

Issue 6

© Thomson Financial 2003-2007 121 Confidential Information of Thomson Financial

 Other Financial Companies Template

20509 Stock Exchange(s) Listed - Mult Share 20620 Common Shares Outstanding -
6 Current - Mult Share 7
20511 Inactive Date - Mult Share 6 20621 Market Price - Current - Mult Share 7
20520 Common Shares Outstanding - 20622 Date of Current Price - Mult Share 7
Current - Mult Share 6
20623 Market Capitalization - Current - Mult
20521 Market Price - Current - Mult Share 6 Share 7
20522 Date of Current Price - Mult Share 6 20624 Earnings per Share - Last 12 Mos -
Mult Share 7
20523 Market Capitalization - Current - Mult
Share 6 20625 Dividends per Share - Last 12 Mos -
Mult Share 7
20524 Earnings per Share - Last 12 Mos -
Mult Share 6 20626 Price/Earnings Ratio - Current - Mult
Share 7
20525 Dividends per Share - Last 12 Mos -
Mult Share 6 20627 Price/Book Value Ratio - Current - Mult
Share 7
20526 Price/Earnings Ratio - Current - Mult
Share 6 20628 Dividend Yield - Current - Mult Share 7
20527 Price/Book Value Ratio - Current - Mult 20640 Common Shares Outstanding - Mult
Share 6 Share 7
20528 Dividend Yield - Current - Mult Share 6 20602 Par Value - Mult Share 7
20540 Common Shares Outstanding - Mult 20642 Market Price - Year End - Mult Share 7
Share 6
20641 Market Capitalization - Mult Share 7
20502 Par Value - Mult Share 6
20643 Earnings per Share - Mult Share 7
20542 Market Price - Year End - Mult Share 6
20644 Dividends per Share - Mult Share 7
20541 Market Capitalization - Mult Share 6
20645 Book Value per Share - Mult Share 7
20543 Earnings per Share - Mult Share 6
20646 Price/Earnings Ratio - Close - Mult
20544 Dividends per Share - Mult Share 6 Share 7
20545 Book Value per Share - Mult Share 6 20647 Price/Book Value Ratio - Close - Mult
Share 7
20546 Price/Earnings Ratio - Close - Mult
Share 6 20648 Dividend Yield - Close - Mult Share 7
20547 Price/Book Value Ratio - Close - Mult
Share 6
Monthly Foreign Exchange Rates
20548 Dividend Yield - Close - Mult Share 6
11013 To U.S. Dollars - Current
20601 Type of Share - Mult Share 7
11002 To U.S. Dollars - January Month End
20603 Worldscope Identifier - Mult Share 7
11003 To U.S. Dollars - February Month End
20605 SEDOL - Mult Share 7
11004 To U.S. Dollars - March Month End
20606 CUSIP - Mult Share 7
11005 To U.S. Dollars - April Month End
20607 ISIN - Mult Share 7
11006 To U.S. Dollars - May Month End
20608 Ticker Symbol - Mult Share 7
11007 To U.S. Dollars - June Month End
20609 Stock Exchange(s) Listed - Mult Share
7 11008 To U.S. Dollars - July Month End
20611 Inactive Date - Mult Share 7 11009 To U.S. Dollars - August Month End

Issue 6

© Thomson Financial 2003-2007 122 Confidential Information of Thomson Financial

 Other Financial Companies Template

11010 To U.S. Dollars - September Month 11207 From ECU Currency to Local – June
End
11208 From ECU Currency to Local – July
11011 To U.S. Dollars - October Month End
11209 From ECU Currency to Local – August
11012 To U.S. Dollars - November Month
11210 From ECU Currency to Local –
End
September
11001 To U.S. Dollars - December Month
11211 From ECU Currency to Local –
End
October
11212 From ECU Currency to Local –
11113 From Euro Currency to Legacy/Local – November
Current
11201 From ECU Currency to Local – Year
11102 From Euro Currency to Legacy/Local – End
January
11103 From Euro Currency to Legacy/Local –
11313 Legacy to U.S. Currency – Current
February
11302 Legacy to U.S. Currency – January
11104 From Euro Currency to Legacy/Local –
March 11303 Legacy to U.S. Currency – February
11105 From Euro Currency to Legacy/Local – 11304 Legacy to U.S. Currency – March
April
11305 Legacy to U.S. Currency – April
11106 From Euro Currency to Legacy/Local –
11306 Legacy to U.S. Currency – May
May
11307 Legacy to U.S. Currency – June
11107 From Euro Currency to Legacy/Local –
June 11308 Legacy to U.S. Currency – July
11108 From Euro Currency to Legacy/Local – 11309 Legacy to U.S. Currency – August
July
11310 Legacy to U.S. Currency – September
11109 From Euro Currency to Legacy/Local –
11311 Legacy to U.S. Currency – October
August
11312 Legacy to U.S. Currency – November
11110 From Euro Currency to Legacy/Local –
September 11301 Legacy to U.S. Currency – Y
11111 From Euro Currency to Legacy/Local –
October
11112 From Euro Currency to Legacy/Local –
November
11101 From Euro Currency to Legacy/Local –
Year End

11202 From ECU Currency to Local –

January
11203 From ECU Currency to Local –
February
11204 From ECU Currency to Local – March
11205 From ECU Currency to Local – April
11206 From ECU Currency to Local – May

Issue 6

© Thomson Financial 2003-2007 123 Confidential Information of Thomson Financial

Security Level Information Template
Notes:
05427 Stock Exchange(s) Listed
This data items, when historical and unless
05006 Market Price - Current
otherwise stated in the definition, are only
available for 1987 and subsequent years 05009 Date of Current Price
#: Currently U.S. and Canadian companies only. 05007 Market Price - Year to Date - High
05008 Market Price - Year to Date - Low

General Information 05091 Market Price – 52 Week High

05092 Market Price – 52 Weed Low
06001 Company Name
08005 Market Capitalization - Current
06003 Company Name - Short
05302 Common Shares Outstanding -
06026 Nation
Current
06027 Nation Code
05255 Earnings Per Share - Last 12 Months
06028 Region
05256 Date of Last 12 Months EPS
07015 Inactive Date
05145 Dividends Per Share - Last 12 Months
07012 Inactive Date - Security
05190 Indicated Dividend Rate
05350 Date of Fiscal Period End
05480 Book Value Per Share - Current
11556 Indicator – Restated Data Exists
05510 Cash Flow Per Share - Current
11557 Indicator – Restatement Type

Annual Statistics
05001 Market Price - Year End
Key Items in US Dollars
05002 Market Price - High
07211 Market Capitalization - Current
05003 Market Price - Low
07210 Market Capitalization
05004 Market Price - 5 yr avg - High
05005 Market Price - 5 yr avg - Low
Stock Data 08001 Market Capitalization

Current Information 05651 Common Shares Traded - Annual #

06005 Type of Share 08006 Trading Volume ($ Amount) #

05601 Ticker Symbol 08010 Trading Volume - Weekly Average #

06004 CUSIP 08011 Turnover Rate #

06006 SEDOL 05201 Earnings Per Share

06008 ISIN 05202 Earnings per Share - Fiscal Year End

06035 Worldscope Identifier 10010 Earnings per Share – Basic – Fiscal #

06105 Worldscope Permanent I.D. 10030 Earnings per Share – Fully Diluted –
Fiscal #
06036 Primary Issue Identifier
05260 Earnings Per Share - 5 yr avg
11526 Indicator – Primary Issue

Issue 6

© Thomson Financial 2003-2007 124 Confidential Information of Thomson Financial

 Security Level Information Template

05200 Earnings Report Frequency

Qtr1 Qtr2 Qtr 3 Qtr 4
05101 Dividends Per Share
DPS - 05910 05911 05912 05913
05140 Dividends Per Share - 5 yr avg Declared
05110 Dividends per Share - Fiscal Date

05102 Dividends Per Share - Gross DPS - 05917 05918 05919 05920
Record Date
05100 Dividend Report Frequency
DPS - Ex-Div 05923 05924 05925 05926
05476 Book Value Per Share Date
05491 Book Value – Outstanding Shares - DPS - 05929 05930 05931 05932
Fiscal Payable
05501 Cash Flow Per Share Date

05508 Sales per Share DPS – Extra 05151 05152 05153 05154

05301 Common Shares Outstanding DPS - Extra 05171 05172 05173 05174
– Gross
05309 Par Value
DPS - Extra - 05935 05936 05937 05938
05576 Stock Split/Dividend Ratio Dec Date
05575 Stock Split/Dividend Ratio - Fiscal DPS - Extra - 05941 05942 05943 05944
Rec Date
Weekly Time Series
DPS - Extra - 05947 05948 05949 05950
05652 Common Shares Traded – Weekly Ex-Div Date
05080 Market Price – Week Close DPS - Extra - 05953 05954 05955 05956
05081 Market Price – Week High Pay Date

05082 Market Price – Week Low DPS - 05155 05156 05157 05158
Special
DPS - 05175 05176 05177 05178
Interim Data Special –
Gross
Qtr1 Qtr2 Qtr 3 Qtr 4 DPS - 05965 05966 05968 05969
Special -
Number of 05217 05218 05219 05220
Dec Date
Months-EPS
DPS - 05970 05971 05972 05973
Earnings per 05221 05222 05223 05224
Special -
Share
Rec Date
EPS - Report 05901 05902 05903 05904
DPS - 05959 05960 05961 05962
Date
Special - Ex-
EPS - 12 05251 05252 05253 05254 Div Date
Months
DPS - 05976 05977 05978 05979
EPS - 5 yr 05261 05262 05263 05264 Special - Pay
avg Date
Dividends 05121 05122 05123 05124 DPS - 12 05131 05132 05133 05134
per Share Months
DPS – Gross 05125 05126 05127 05128 DPS - 5 yr 05141 05142 05143 05144
avg

Issue 6

© Thomson Financial 2003-2007 125 Confidential Information of Thomson Financial

 Security Level Information Template

Monthly Price Information 09007 Price Trend – 26 Weeks

09026 Price Trend - 52 Weeks
Month
09802 Beta
End
Market High Low 09803 Alpha
Price Price Price
Annual Statistics
January 05015 05016 05017
09104 Price/Earnings Ratio - Close
February 05020 05021 05022
09304 Price/Book Value Ratio - Close
March 05025 05026 05027
09604 Price/Cash Flow Ratio - Close
April 05030 05031 05032
09204 Earnings Yield - Close
May 05035 05036 05037
09404 Dividend Yield - Close
June 05040 05041 05042
08801 Total Investment Return
July 05045 05046 05047
09504 Dividend Payout Per Share
August 05050 05051 05052
08806 Price Volatility
September 05055 05056 05057
09100 Price/Earnings Ratio - High
October 05060 05061 05062
09101 Price/Earnings Ratio - Low
November 05065 05066 05067
09106 Price/Earnings Ratio - Avg High-Low
December 05070 05071 05072
09200 Earnings Yield - High
09201 Earnings Yield - Low
Stock Performance
09206 Earnings Yield - Avg High-Low
Current Information 09300 Price/Book Value Ratio - High
09102 Price/Earnings Ratio - Current 09301 Price/Book Value Ratio - Low
09103 Price/Earnings Ratio - Current High 09306 Price/Book Value Ratio - Avg High-
Low
09105 Price/Earnings Ratio - Current Low
09400 Dividend Yield - High
09202 Earnings Yield - Current
09401 Dividend Yield - Low
09203 Earnings Yield - Current High
09406 Dividend Yield - Avg High-Low
09205 Earnings Yield - Current Low
09602 Price/Cash Flow - Current Three Year Averages
09302 Price/Book Value Ratio - Current 08803 Total Investment Return
09402 Dividend Yield - Current Five Year Averages
09502 Dividend Payout - Per Share - Current 09121 Price/Earnings Ratio - Close
09001 Price Trend - Last Week 09321 Price/Book Value Ratio - Close
09005 Price Trend - Four Week 09621 Price/Cash Flow Ratio - Close
09011 Price Trend - Quarter to Date 09221 Earnings Yield - Close
09016 Price Trend - Previous Quarter 09421 Dividend Yield - Close
09021 Price Trend - Year to Date 08805 Total Investment Return
09006 Price Trend - 13 Weeks 09521 Dividend Payout Per Share

Issue 6

© Thomson Financial 2003-2007 126 Confidential Information of Thomson Financial

 Security Level Information Template

09111 Price/Earnings Ratio - High

09116 Price/Earnings Ratio - Low
09126 Price/Earnings Ratio - Avg High-Low
09211 Earnings Yield - High
09216 Earnings Yield - Low
09226 Earnings Yield - Avg High-Low
09311 Price/Book Value Ratio - High
09316 Price/Book Value Ratio - Low
09326 Price/Book Value Ratio - Avg High-
Low
09411 Dividend Yield - High
09416 Dividend Yield - Low
09426 Dividend Yield - Avg High-Low

Growth Rates
Annual Statistics:
08601 Earnings Per Share Growth %
08611 Dividends Per Share Growth %
08606 Book Value Per Share Growth %
08579 Market Capitalization Growth %

Three Year Averages

08581 Market Capitalization Growth %

Five Year Averages:

08605 Earnings Per Share Growth %
08615 Dividends Per Share Growth %
08610 Book Value Per Share Growth %

Issue 6

© Thomson Financial 2003-2007 127 Confidential Information of Thomson Financial

ADRs Template
General Information 06769 Long Term Debt - GAAP
06095 Depositary Bank 06730 Deposits - GAAP
06773 Deferred Taxes - GAAP
Stock Data 06740 Insurance Reserves - GAAP
06774 Other Long Term Liabilities - GAAP
Current Information
06783 Preferred Stock - GAAP
06110 ADR Cusip 1
06780 Minority Interest - GAAP
06111 ADR Cusip 2
06795 Common Equity - GAAP
06112 ADR Cusip 3
06798 Total Equity - GAAP
06096 ADR Exchange Ratio
06115 ADR Non-U.S. Security Identifier Income Statement
11503 Indicator - ADR 06802 Premium Income - GAAP

11502 Indicator - Sponsored/Unsponsored 06801 Sales/Revenues - GAAP

05257 Earnings per ADR - GAAP - Last 12 06840 Non-Interest Income - GAAP
Months 06830 Net Interest Income - GAAP
05478 Book Value per ADR - GAAP 06820 Other Operating Income - GAAP

Annual Statistics 06850 Operating Income - GAAP

05204 Earnings per ADR - GAAP 06860 Pre-tax Income - GAAP

05265 Earnings per ADR - GAAP - 5 YR Avg 06895 Net Income - GAAP

05490 Book Value per ADR - GAAP Cash Flow Fields

06915 Cash Flow from Operations - GAAP
Supplementary Data 06920 Cash Flow - Operating Activities -
GAAP
Asset Fields 06930 Cash Flow - Financing Activities -
06615 Current Assets - GAAP GAAP

06660 Loans (Net) - GAAP 06940 Cash Flow - Investing Activities -

GAAP
06640 Investments - GAAP
06970 Increase/Decrease - Cash - GAAP
06620 Property, Plant & Equipment (Net) -
GAAP
06695 Other Assets - GAAP Stock Performance
06694 Intangible Other Assets - GAAP
Current Information
06693 Goodwill - GAAP
09142 Price/Earnings Ratio - GAAP - Current
06699 Total Assets - GAAP
09143 Price/Earnings Ratio - GAAP - Current
Liability Fields High

06715 Current Liabilities - GAAP

128 Worldscope Datatype Definitions Guide

© 2003 Thomson Financial. All marks herein are used under licence.
 ADRs Template

09145 Price/Earnings Ratio - GAAP - Current 09131 Price/Earnings Ratio - Low

Low
09150 Price/Earnings Ratio - GAAP - Avg
09342 Price/Book Value - GAAP - Current High-Low
09343 Price/Book Value - GAAP - Current 09147 Price/Earnings Ratio - GAAP - High
High
09148 Price/Earnings Ratio - GAAP - Low
09345 Price/Book Value - GAAP - Current
09233 Earnings Yield - Avg High-Low
Low
09230 Earnings Yield - High
09242 Earnings Yield - GAAP - Current
09231 Earnings Yield - Low
09243 Earnings Yield - GAAP - Current High
09350 Earnings Yield - GAAP - Avg High-Low
09245 Earnings Yield - GAAP - Current Low
09247 Earnings Yield - GAAP - High
Annual Statistics
09248 Earnings Yield - GAAP - Low
09144 Price/Earnings Ratio - GAAP - Close
09333 Price/Book Value - Avg High-Low
09344 Price/Book Value - GAAP - Close
09330 Price/Book Value - High
09244 Earnings Yield - GAAP - Close
09331 Price/Book Value - Low
09146 Price/Earnings Ratio - GAAP - Avg
09350 Price/Book Value - GAAP - Avg High-
High-Low
Low
09140 Price/Earnings Ratio - GAAP – High
09347 Price/Book Value - GAAP - High
09141 Price/Earnings Ratio - GAAP – Low
09348 Price/Book Value - GAAP - Low
09246 Earnings Yield - GAAP - Avg High-Low
09433 Dividend Yield - Avg High-Low
09240 Earnings Yield - GAAP – High
09430 Dividend Yield - High
09431 Dividend Yield - Low
09241 Earnings Yield - GAAP - Low
Five Year Averages
09346 Price/Book Value - GAAP - Avg High-
Low 09153 Price/Earnings Ratio - GAAP - Close
09340 Price/Book Value - GAAP - High 09353 Price/Book Value - GAAP - Close
09341 Price/Book Value - GAAP - Low 09253 Earnings Yield - GAAP - Close
09154 Price/Earnings Ratio - GAAP - Avg
Three Year Averages
High-Low
09132 Price/Earnings Ratio - Close
09151 Price/Earnings Ratio - GAAP - High
09149 Price/Earnings Ratio - GAAP - Close
09152 Price/Earnings Ratio - GAAP - Low
09332 Price/Book Value - Close
09254 Earnings Yield - GAAP - Avg High-Low
09349 Price/Book Value - GAAP - Close
09251 Earnings Yield - GAAP - High
09623 Price/Cash Flow Ratio
09252 Earnings Yield - GAAP - Low
09232 Earnings Yield - Close
09354 Price/Book Value - GAAP - Avg High-
09249 Earnings Yield - GAAP - Close Low
09432 Dividend Yield - Close 09351 Price/Book Value - GAAP - High
09133 Price/Earnings Ratio - Avg High-Low 09352 Price/Book Value - GAAP - Low
09130 Price/Earnings Ratio - High

Issue 6

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 ADRs Template

Growth Rates Three Year Averages

08279 Long Term Debt - GAAP % Common
Annual Statistics Equity - GAAP
08584 Net Income - GAAP - Growth
Five Year Averages
08595 Earnings per ADR - GAAP - Growth
08281 Long Term Debt - GAAP % Common
08592 Book Value per ADR - GAAP - Growth Equity - GAAP

Three Year Averages

08618 Equity Growth Company Specific Accounting
08633 Net Sales/Revenues Growth 18221 U.S. GAAP Information Available
08638 Net Income Growth
08604 Earnings per Share Growth
Monthly Exchange Rates
08614 Dividends per Share Growth
06103 Current Exchange Rate (U.S.$)
08609 Book Value per Share Growth
06102 Fiscal Year End Exchange Rate
08590 Equity - GAAP - Growth (U.S.$)
08586 Net Income - GAAP - Growth
08597 Earnings per ADR - GAAP - Growth
08593 Book Value per ADR - GAAP - Growth

Five Year Averages

08591 Equity - GAAP - Growth
08588 Net Income - GAAP - Growth
08599 Earnings per ADR - GAAP - Growth
08594 Book Value per ADR - GAAP - Growth

Profitability
Annual Statistic
08295 Return on Equity - GAAP

Three Year Statistic

08297 Return on Equity - GAAP

Five Year Statistic

08299 Return on Equity - GAAP

Leverage
Annual Statistics
08277 Long Term Debt - GAAP % Common
Equity - GAAP

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Fast Update Template
BANKS 05350 Date of Fiscal Period End
Notes: 11556 Indicator – Restated Data Exists
#: Currently U.S. and Canadian companies only. 11557 Indicator – Restatement Type
11558 Indicator – Early Release
(Restatement)
General Information
11559 Indicator – Restatement Reason Code
06001 Company Name
06014 Acronym
00000 Company Status
Industry
06094 Post Office Box 06011 Industry Group

06021 Building 06010 General Industry Classification

06022 Street
06023 Address City Stock Data
06024 Address State
Current Information
06025 Post Code/Zip Code
06005 Type of Share
06031 Phone Number
05601 Ticker Symbol
06033 FAX Number
06004 CUSIP
06030 Internet Address
06006 SEDOL
06041 Officer 1 - Name
06008 ISIN
Officer 1 - Title
06035 Worldscope Identifier
06051 Officer 2 - Name
06105 Worldscope Permanent I.D.
Officer 2 - Title
06034 Disclosure Company Identifier
06061 Officer 3 - Name
06038 I/B/E/S Ticker
Officer 3 - Title
06040 Dow Jones Company Symbol
06071 Officer 4 - Name
11501 Indicator - Currently a Multiple Share
Officer 4 - Title Company
06081 Officer 5 - Name 07013 Year of Fast Update
Officer 5 - Title 05427 Stock Exchange(s) Listed
18357 Investor Relations - Name 05661 Stock Index Information
18358 Investor Relations - Address 11496 Indicator – ADR
18356 Investor Relations – E-Mail Address 05006 Market Price - Current
18359 Investor Relations - Phone/FAX 05009 Date of Current Price
06092 Business Description - Extended 05007 Market Price - Year to Date - High
07011 Employees 05008 Market Price - Year to Date - Low
06099 Currency of Document

Issue 6

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 Fast Update Template

08005 Market Capitalization - Current 05260 Earnings per Share - 5 yr avg

05302 Common Shares Outstanding - 05101 Dividends per Share
Current
05140 Dividends per Share - 5 yr avg
05306 Date of Common Shares
05102 Dividends per Share - Gross
05255 Earnings per Share - Last 12 Months
05100 Dividend Report Frequency
05256 Date of Last 12 Months EPS
05476 Book Value per Share
05145 Dividends per Share - Last 12 Months
05486 Tangible Book Value per Share
05190 Indicated Dividend Rate
05501 Cash Flow per Share
05480 Book Value per Share - Current
05508 Sales per Share
05510 Cash Flow per Share - Current
05509 Operating Profit per Share
Annual Statistics 05301 Common Shares Outstanding
05001 Market Price - Year End 05309 Par Value
05002 Market Price - High 05191 Common Shares Used to Calculate
EPS
05003 Market Price - Low
05192 Common Shares Used to Calculate
05004 Market Price - 5 yr avg - High
Basic EPS
05005 Market Price - 5 yr avg - Low
05194 Common Shares Used to Calculate
08001 Market Capitalization Fully Diluted EPS
05651 Common Shares Traded - Annual # 05576 Stock Split/Dividend Ratio
08006 Trading Volume ($ Amount) #
Weekly Time Series
08010 Trading Volume - Weekly Average #
05652 Common Shares Traded – Weekly
08011 Turnover Rate #
05080 Market Price – Week Close
05201 Earnings per Share
05081 Market Price – Week High
05210 Earnings per Share – Basic – Year
05082 Market Price – Week Low
10010 Earnings per Share – Basic – Fiscal #
05290 Fully Diluted Earnings per Share
Balance Sheet
10030 Earnings per Share – Fully Diluted –
Fiscal #
Assets
05202 Earnings per Share - Fiscal Year End
02004 Cash & Due from Banks
05200 Earnings Report Frequency
02255 Investments – Total
18209 Earnings per Share Including
02055 Interbank Loans
Extraordinary Items – Fiscal
02501 Property, Plant & Equipment-Net
05225 Includes Extraordinary Credit/Charge
per Share 02649 Total Intangible Other Assets - Net
05227 Includes Pre-tax Extraordinary 02999 Total Assets
Credit/Charge per Share
Liabilities & Shareholders' Equity
05240 DVFA Earnings (Germany)
03019 Deposits – Total
05203 OVFA Earnings per Share (Austria)
03255 Total Debt
05725 Headline Earnings per Share (U.K.)

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 Fast Update Template

03051 Short Term Debt & Current Portion 04551 Cash Dividends Paid - Total
of Long Term Debt
05376 Common Dividends (Cash)
03251 Long-Term Debt
05401 Preferred Dividends (Cash)
03245 Long-Term Debt Excluding
Capitalized Leases
03249 Capitalized Lease Obligations Supplementary Data
03263 Deferred Taxes Asset Fields
03257 Deferred Tax Liability in Untaxed
02654 Total Intangible Other Assets - Gross
Reserves
02655 Total Intangible Other Assets –
03351 Total Liabilities
Accumulated Amortization
03401 Non-Equity Reserves
02300 Total Assets - As Reported
03426 Minority Interest
Income Statement Fields
03451 Preferred Stock
01001 Net Sales or Revenues
03501 Common Equity
18224 Amortization and Impairment of
03493 Other Appropriated Reserves
Goodwill
03494 Unappropriated (Free) Reserves
18225 Impairment of Goodwill
03495 Retained Earnings
18226 Impairment of Other Intangibles
03999 Total Liabilities & Shareholders' Equity
18274 Impairment of Property, Plant &
Equipment

Income Statement 18275 Impairment of Financial Fixed Assets

18191 Earnings before Interest and Taxes
01016 Interest Income - Total
(EBIT)
01075 Interest Expense - Total
18198 Earnings before Interest, Taxes &
01251 Interest Expense on Debt Depreciation (EBITDA)
01076 Net Interest Income 18175 Ordinary Profit (Japan)
01271 Provision for Loan Losses 01651 Net Income - Bottom Line
01250 Operating Income 01751 Net Income Used to Calculate
Earnings per Share
01401 Pre-tax Income
01705 Net Income Used to Calculate Fully
01451 Income Taxes
Diluted Earnings per Share
01501 Minority Interest
18170 Unconsolidated/Parent Company
01551 Net Income before Extraordinary Sales
Items/Preferred Dividends
18169 Unconsolidated/Parent Company
01701 Preferred Dividend Requirements Depreciation
01706 Net Income after Preferred Dividends 18171 Unconsolidated/Parent Company Pre-
(Basic EPS) tax Income
18172 Unconsolidated/Parent Company Net
Profit
Funds Flow Statement – per FASB
18173 Unconsolidated/Parent Company
95 Earnings per Share
04201 Funds from Operations

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 Fast Update Template

Other Fields 09306 Price/Book Value Ratio - Avg High-

Low
03998 Total Capital
09400 Dividend Yield - High
09401 Dividend Yield - Low
09406 Dividend Yield - Avg High-Low
Stock Performance 09704 Market Capitalization/Common Equity
Current Information Five Year Averages
09102 Price/Earnings Ratio - Current 09121 Price/Earnings Ratio - Close
09103 Price/Earnings Ratio - Current High 09321 Price/Book Value Ratio - Close
09105 Price/Earnings Ratio - Current Low 09621 Price/Cash Flow Ratio
09202 Earnings Yield - Current 09221 Earnings Yield - Close
09203 Earnings Yield - Current High 09421 Dividend Yield - Close
09205 Earnings Yield - Current Low 08805 Total Investment Return
09602 Price/Cash Flow - Current 09521 Dividend Payout per Share
09302 Price/Book Value Ratio - Current 09111 Price/Earnings Ratio - High
09402 Dividend Yield - Current 09116 Price/Earnings Ratio - Low
08372 Return on Equity - per Share - Current 09126 Price/Earnings Ratio - Avg High-Low
08652 Reinvestment Rate - per Share - 09211 Earnings Yield - High
Current
09216 Earnings Yield - Low
09502 Dividend Payout - per Share - Current
09226 Earnings Yield - Avg High-Low
Annual Statistics 09311 Price/Book Value Ratio - High
09104 Price/Earnings Ratio - Close 09316 Price/Book Value Ratio - Low
09304 Price/Book Value Ratio - Close 09326 Price/Book Value Ratio - Avg High-
09604 Price/Cash Flow Ratio Low
09204 Earnings Yield - Close 09411 Dividend Yield - High
09404 Dividend Yield - Close 09416 Dividend Yield - Low
08801 Total Investment Return 09426 Dividend Yield - Avg High-Low
09504 Dividend Payout per Share 09721 Market Capitalization/Common Equity
08806 Price Volatility
09100 Price/Earnings Ratio - High Growth Rates
09101 Price/Earnings Ratio - Low
Annual Statistics
09106 Price/Earnings Ratio - Avg High-Low
08631 Net Sales/Revenues Growth
09200 Earnings Yield - High
08646 Operating Income Growth
09201 Earnings Yield - Low
08636 Net Income Growth
09206 Earnings Yield - Avg High-Low
08621 Total Assets Growth
09300 Price/Book Value Ratio - High
08616 Equity Growth
09301 Price/Book Value Ratio - Low

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 Fast Update Template

08601 Earnings per Share Growth 08380 Return on Invested Capital

08611 Dividends per Share Growth 08656 Reinvestment Rate - Total
08606 Book Value per Share Growth 08660 Reinvestment Rate - per Share
08676 Net Margin Growth 08915 Retained Earnings % Equity
08385 Cash Earnings Return on Equity
Five Year Averages
08315 Cash Flow/Sales
08635 Net Sales/Revenues Growth
08320 Operating Profit Margin
08650 Operating Income Growth
08365 Operating Income Return on Total
08640 Net Income Growth
Capital
08625 Total Assets Growth
08325 Pre-tax Margin
08620 Equity Growth
08360 Interest Rate - Estimated Average
08605 Earnings per Share Growth
08370 Net Margin
08615 Dividends per Share Growth
15596 Non-Interest Income % Total
08610 Book Value per Share Growth Revenues
08680 Net Margin Growth

Leverage
Profitability
Annual Statistics
Annual Statistics 08231 Total Debt % Common Equity
08301 Return on Equity – Total (%) 08226 Long Term Debt % Common Equity
08371 Return on Equity – per Share 08221 Total Debt % Total Capital
08376 Return on Invested Capital 08216 Long Term Debt % Total Capital
08656 Reinvestment Rate - Total 08211 Minority Interest % Total Capital
08651 Reinvestment Rate – per Share 08201 Equity % Total Capital
08911 Retained Earnings % Equity 08206 Preferred Stock % Total Capital
08381 Cash Earnings Return on Equity 08236 Total Debt % Total Assets
08311 Cash Flow/Sales 08241 Common Equity % Total Assets
08316 Operating Profit Margin 08287 Total Assets / Common Equity Ratio
08361 Operating Income Return on Total 15121 Total Capital % Total Assets
Capital
08256 Dividend Payout (% Earnings)-Total
08321 Pre-tax Margin Dollar
08356 Interest Rate - Estimated Average 08906 Cash Dividends % Cash Flow
08366 Net Margin 08266 Fixed Assets % Common Equity
15593 Non-Interest Income % Total
Five Year Averages
Revenues
08235 Total Debt % Common Equity
Five Year Averages
08230 Long Term Debt % Common Equity
08305 Return on Equity - Total (%)
08225 Total Debt % Total Capital
08375 Return on Equity – per Share

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 Fast Update Template

08220 Long Term Debt % Total Capital INDUSTRIALS

08215 Minority Interest % Total Capital Notes:
08205 Equity % Total Capital #: Currently U.S. and Canadian companies only.
08210 Preferred Stock % Total Capital
08240 Total Debt % Total Assets
General Information
08245 Common Equity % Total Assets
06001 Company Name
15124 Total Capital % Total Assets
06014 Acronym
08260 Dividend Payout (% Earnings)-Total
Dollar 00000 Company Status

08910 Cash Dividends % Cash Flow 06094 Post Office Box

08270 Fixed Assets % Common Equity 06021 Building

06022 Street
06023 Address City
Company Specific Accounting
Practices 06024 Address State
06025 Post Code/Zip Code
07531 Accounting method for long term
investment > 50% 06031 Phone Number
06033 FAX Number
06030 Internet Address
06041 Officer 1 - Name
Officer 1 - Title
06051 Officer 2 - Name
Officer 2 - Title
06061 Officer 3 - Name
Officer 3 - Title
06071 Officer 4 - Name
Officer 4 - Title
06081 Officer 5 - Name
Officer 5 - Title
18357 Investor Relations - Name
18358 Investor Relations - Address
18356 Investor Relations – E-Mail Address
18359 Investor Relations - Phone/Fax
06092 Business Description - Extended
07011 Employees
06099 Currency of Document
05350 Date of Fiscal Period End
11556 Indicator – Restated Data Exists

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 Fast Update Template

11557 Indicator – Restatement Type 05256 Date of Last 12 Months EPS

11558 Indicator – Early Release 05145 Dividends per Share - Last 12 Months
(Restatement)
05190 Indicated Dividend Rate
11559 Indicator – Restatement Reason Code
05480 Book Value per Share - Current
05510 Cash Flow per Share - Current
Industry
Annual Statistics
06011 Industry Group
05001 Market Price - Year End
06010 General Industry Classification
05002 Market Price - High
05003 Market Price - Low
Stock Data 05004 Market Price - 5 yr avg - High

Current Information 05005 Market Price - 5 yr avg - Low

08001 Market Capitalization
06005 Type of Share
05651 Common Shares Traded - Annual #
05601 Ticker Symbol
08006 Trading Volume ($ Amount) #
06004 CUSIP
08010 Trading Volume - Weekly Average #
06006 SEDOL
08011 Turnover Rate #
06008 ISIN
05201 Earnings per Share
06035 Worldscope Identifier
05210 Earnings per Share – Basic – Year
06105 Worldscope Permanent I.D.
10010 Earnings per Share – Basic – Fiscal #
06034 Disclosure Company Identifier
05290 Fully Diluted Earnings per Share
06038 I/B/E/S Ticker
10030 Earnings per Share – Fully Diluted –
06040 Dow Jones Company Symbol
Fiscal #
11501 Indicator - Currently a Multiple Share
05202 Earnings per Share - Fiscal Year End
Company
05200 Earnings Report Frequency
07013 Year of Fast Update
18209 Earnings per Share Including
05427 Stock Exchange(s) Listed
Extraordinary Items – Fiscal
05661 Stock Index Information
05225 Includes Extraordinary Credit/Charge
11496 Indicator – ADR per Share
05006 Market Price - Current 05227 Includes Pre-tax Extraordinary
Credit/Charge per Share
05009 Date of Current Price
05240 DVFA Earnings (Germany)
05007 Market Price - Year to Date - High
05203 OVFA Earnings per Share (Austria)
05008 Market Price - Year to Date - Low
05725 Headline Earnings per Share (U.K.)
08005 Market Capitalization - Current
05260 Earnings per Share - 5 yr avg
05302 Common Shares Outstanding -
Current 05101 Dividends per Share
05306 Date of Common Shares 05140 Dividends per Share - 5 yr avg
05255 Earnings per Share - Last 12 Months 05102 Dividends per Share - Gross

Issue 6

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 Fast Update Template

05100 Dividend Report Frequency Liabilities & Shareholders' Equity

05476 Book Value per Share 03040 Accounts Payable
05486 Tangible Book Value per Share 03051 Short Term Debt & Current Portion of
05501 Cash Flow per Share Long Term Debt

05507 Free Cash Flow per Share 03101 Current Liabilities - Total

05508 Sales per Share 03251 Long Term Debt

05509 Operating Profit per Share 03245 Long term Debt Excluding
Capitalized Leases
05506 Working Capital per Share
03249 Capitalized Lease Obligations
05301 Common Shares Outstanding
03263 Deferred Taxes
05309 Par Value
03257 Deferred Tax Liability in Untaxed
05191 Common Shares Used to Calculate Reserves
EPS
03351 Total Liabilities
05192 Common Shares Used to Calculate
Basic EPS 03401 Non-Equity Reserves

05194 Common Shares Used to Calculate 03426 Minority Interest

Fully Diluted EPS 03451 Preferred Stock
05576 Stock Split/Dividend Ratio 03501 Common Equity

Weekly Time Series 03493 Other Appropriated Reserves

05652 Common Shares Traded – Weekly 03494 Unappropriated (Free) Reserves

05080 Market Price – Week Close 03495 Retained Earnings

05081 Market Price – Week High 03999 Total Liabilities & Shareholders' Equity

05082 Market Price – Week Low

Income Statement
Balance Sheet 01001 Net Sales or Revenues
01051 Costs of Goods Sold
Assets
01151 Depreciation, Depletion & Amortization
02001 Cash & Short Term Investments
01101 Selling, General & Administrative
02051 Receivables (Net) Expenses
02101 Inventories – Total 01250 Operating Income
02201 Current Assets - Total 01251 Interest Expense on Debt
02501 Property Plant and Equipment - Net 01401 Pre-tax Income
02301 Property Plant and Equipment - 01451 Income Taxes
Gross
01501 Minority Interest
02401 Accumulated Depreciation
01551 Net Income before Extraordinary
02649 Total Intangible Other Assets - Net Items/Preferred Dividends
02999 Total Assets 01701 Preferred Dividend Requirements
01706 Net Income after Preferred Dividends
(Basic EPS)

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 Fast Update Template

Funds Flow Statement – per FASB 18169 Unconsolidated/Parent Company

Depreciation
95
18171 Unconsolidated/Parent Company Pre-
04049 Depreciation and Depletion tax Income
04201 Funds from Operations 18172 Unconsolidated/Parent Company Net
04551 Cash Dividends Paid - Total Profit

05376 Common Dividends (Cash) 18173 Unconsolidated/Parent Company

Earnings per Share
05401 Preferred Dividends (Cash)
Other Fields
03998 Total Capital
Supplementary Data
03151 Working Capital
Asset Fields
02654 Total Intangible Other Assets - Gross
Stock Performance
02655 Total Intangible Other Assets –
Accumulated Amortization Current Information
02300 Total Assets - As Reported 09102 Price/Earnings Ratio - Current

Liability Fields 09103 Price/Earnings Ratio - Current High

03255 Total Debt 09105 Price/Earnings Ratio - Current Low

09202 Earnings Yield - Current
Income Statement Fields
09203 Earnings Yield - Current High
01201 Research & Development Expense
09205 Earnings Yield - Current Low
18224 Amortization and Impairment of
Goodwill 09602 Price/Cash Flow - Current

18225 Impairment of Goodwill 09302 Price/Book Value Ratio - Current

18226 Impairment of Other Intangibles 09402 Dividend Yield - Current

18274 Impairment of Property, Plant & 08372 Return on Equity - per Share - Current
Equipment 08652 Reinvestment Rate - per Share -
18275 Impairment of Financial Fixed Assets Current

18191 Earnings before Interest and Taxes 09502 Dividend Payout - per Share - Current
(EBIT)
Annual Statistics
18198 Earnings before Interest, Taxes &
Depreciation (EBITDA) 09104 Price/Earnings Ratio - Close

18175 Ordinary Profit (Japan) 09304 Price/Book Value Ratio - Close

01651 Net Income - Bottom Line 09604 Price/Cash Flow Ratio

01751 Net Income Used to Calculate 09204 Earnings Yield - Close

Earnings per Share 09404 Dividend Yield - Close
01705 Net Income Used to Calculate Fully 08801 Total Investment Return
Diluted Earnings per Share
09504 Dividend Payout per Share
18170 Unconsolidated/Parent Company
Sales 08806 Price Volatility
09100 Price/Earnings Ratio - High

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 Fast Update Template

09101 Price/Earnings Ratio - Low Growth Rates

09106 Price/Earnings Ratio - Avg High-Low
Annual Statistics
09200 Earnings Yield - High
08631 Net Sales/Revenues Growth
09201 Earnings Yield - Low
08646 Operating Income Growth
09206 Earnings Yield - Avg High-Low
08636 Net Income Growth
09300 Price/Book Value Ratio - High
08621 Total Assets Growth
09301 Price/Book Value Ratio - Low
08616 Equity Growth
09306 Price/Book Value Ratio - Avg High-
Low 08601 Earnings per Share Growth
09400 Dividend Yield - High 08611 Dividends per Share Growth
09401 Dividend Yield - Low 08606 Book Value per Share Growth
09406 Dividend Yield - Avg High-Low 08676 Net Margin Growth
09704 Market Capitalization/Common Equity Five Year Averages
Five Year Averages 08635 Net Sales/Revenues Growth
09121 Price/Earnings Ratio - Close 08650 Operating Income Growth
09321 Price/Book Value Ratio - Close 08640 Net Income Growth
09621 Price/Cash Flow Ratio 08625 Total Assets Growth
09221 Earnings Yield - Close 08620 Equity Growth
09421 Dividend Yield - Close 08605 Earnings per Share Growth
08805 Total Investment Return 08615 Dividends per Share Growth
09521 Dividend Payout per Share 08610 Book Value per Share Growth
09111 Price/Earnings Ratio - High 08680 Net Margin Growth
09116 Price/Earnings Ratio - Low
09126 Price/Earnings Ratio - Avg High-Low Profitability
09211 Earnings Yield - High
Annual Statistics
09216 Earnings Yield - Low
08301 Return on Equity – Total (%)
09226 Earnings Yield - Avg High-Low
08371 Return on Equity - per Share
09311 Price/Book Value Ratio - High
08376 Return on Invested Capital
09316 Price/Book Value Ratio - Low
08656 Reinvestment Rate - Total
09326 Price/Book Value Ratio - Avg High-
Low 08651 Reinvestment Rate - per Share
09411 Dividend Yield - High 08911 Retained Earnings % Equity
09416 Dividend Yield - Low 08381 Cash Earnings Return on Equity
09426 Dividend Yield - Avg High-Low 08311 Cash Flow/Sales
09721 Market Capitalization/Common Equity 08316 Operating Profit Margin
08361 Operating Income/Total Capital
08321 Pre-tax Margin

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 Fast Update Template

08356 Interest Rate - Estimated Average 08236 Total Debt % Total Assets
08366 Net Margin 08241 Common Equity % Total Assets
08287 Total Assets / Common Equity Ratio
Five Year Averages
15121 Total Capital % Assets
08305 Return on Equity – Total (%)
08256 Dividend Payout (% Earnings) - Total
08375 Return on Equity - per Share
Dollar
08380 Return on Invested Capital
08906 Cash Dividends % Cash Flow
08660 Reinvestment Rate - Total
08246 Cash Dividend Coverage Ratio
08655 Reinvestment Rate - per Share
08266 Fixed Assets % Common Equity
08915 Retained Earnings % Equity
08271 Working Capital % Total Capital
08385 Cash Earnings Return on Equity
Five Year Averages
08315 Cash Flow/Sales
08235 Total Debt % Common Equity
08320 Operating Profit Margin
08230 Long Term Debt % Common Equity
08365 Operating Income/Total Capital
08215 Minority Interest % Total Capital
08325 Pre-tax Margin
08225 Total Debt % Total Capital
08360 Interest Rate - Estimated Average
08220 Long Term Debt % Total Capital
08370 Net Margin
08205 Equity % Total Capital
08210 Preferred Stock % Total Capital
Asset Utilization
08240 Total Debt % Total Assets
Annual Statistics 08245 Common Equity % Total Assets
08401 Total Asset Turnover 15124 Total Capital % Assets
08141 Net Sales/Working Capital 08260 Dividend Payout (% Earnings) - Total
Dollar
Five Year Averages
08910 Cash Dividends % Cash Flow
08405 Total Asset Turnover
08250 Cash Dividend Coverage Ratio
08145 Net Sales/Working Capital
08270 Fixed Assets % Common Equity
08275 Working Capital % Total Capital
Leverage
Annual Statistics Liquidity
08231 Total Debt % Common Equity
Annual Statistics
08226 Long Term Debt % Common Equity
08106 Current Ratio
08211 Minority Interest % Total Capital
08111 Cash & Equivalents % Total Current
08221 Total Debt % Total Capital Assets
08216 Long Term Debt % Total Capital
Five Year Averages
08201 Equity % Total Capital
08110 Current Ratio
08206 Preferred Stock % Total Capital

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 Fast Update Template

08115 Cash & Equivalents % Total Current INSURANCE COMPANIES

Assets
Notes:
#: Currently U.S. and Canadian Cos. only
Company Specific Accounting
Practices
General Information
07531 Accounting method for long term
investment > 50% 06001 Company Name
06014 Acronym
00000 Company Status
06094 Post Office Box
06021 Building
06022 Street
06023 Address City
06024 Address State
06025 Post Code/Zip Code
06031 Phone Number
06033 FAX Number
06030 Internet Address
06041 Officer 1 - Name
Officer 1 - Title
06051 Officer 2 - Name
Officer 2 - Title
06061 Officer 3 - Name
Officer 3 - Title
06071 Officer 4 - Name
Officer 4 - Title
06081 Officer 5 - Name
Officer 5 - Title
18357 Investor Relations - Name
18358 Investor Relations - Address
18356 Investor Relations – E-Mail Address
18359 Investor Relations - Phone/Fax
06092 Business Description - Extended
07011 Employees
06099 Currency of Document
05350 Date of Fiscal Period End
11556 Indicator – Restated Data Exists

Issue 6

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 Fast Update Template

11557 Indicator – Restatement Type 05255 Earnings per Share - Last 12 Months
11558 Indicator – Early Release 05256 Date of Last 12 Months EPS
(Restatement)
05145 Dividends per Share - Last 12 Months
11559 Indicator – Restatement Reason Code
05190 Indicated Dividend Rate
05480 Book Value per Share - Current
05510 Cash Flow per Share - Current
Industry
Annual Statistics
06011 Industry Group
05001 Market Price - Year End
06010 General Industry Classification
05002 Market Price - High
05003 Market Price - Low
Stock Data 05004 Market Price - 5 yr avg - High

Current Information 05005 Market Price - 5 yr avg - Low

08001 Market Capitalization
06005 Type of Share
05651 Common Shares Traded - Annual #
05601 Ticker Symbol
08006 Trading Volume ($ Amount) #
06004 CUSIP
08010 Trading Volume - Weekly Average #
06006 SEDOL
08011 Turnover Rate #
06008 ISIN
05201 Earnings per Share
06035 Worldscope Identifier
05210 Earnings per Share – Basic – Year
06105 Worldscope Permanent I.D.
10010 Earnings per Share – Basic – Fiscal #
06034 Disclosure Company Identifier
05290 Fully Diluted Earnings per Share
06038 I/B/E/S Ticker
10030 Earnings per Share – Fully Diluted –
06040 Dow Jones Company Symbol
Fiscal #
11501 Indicator - Currently a Multiple Share
05202 Earnings per Share - Fiscal Year End
Company
05200 Earnings Report Frequency
07013 Year of Fast Update
18209 Earnings per Share Including
05427 Stock Exchange(s) Listed
Extraordinary Items – Fiscal
05661 Stock Index Information
05225 Includes Extraordinary Credit/Charge
11496 Indicator - ADR per Share
05006 Market Price - Current 05227 Includes Pre-tax Extraordinary
Credit/Charge per Share
05009 Date of Current Price
05240 DVFA Earnings (Germany)
05007 Market Price - Year to Date - High
05203 OVFA Earnings per Share (Austria)
05008 Market Price - Year to Date - Low
05725 Headline Earnings per Share
08005 Market Capitalization - Current
05260 Earnings per Share - 5 yr avg
05302 Common Shares Outstanding -
Current 05101 Dividends per Share
05306 Date of Common Shares 05140 Dividends per Share - 5 yr avg

Issue 6

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 Fast Update Template

05102 Dividends per Share – Gross 03051 Short Term Debt & Current Portion
of Long Term Debt
05100 Dividend Report Frequency
03251 Long Term Debt
05476 Book Value per Share
03245 Long Term Debt Excluding
05486 Tangible Book Value per Share
Capitalized Leases
05501 Cash Flow per Share
03249 Capitalized Lease Obligations
05508 Sales per Share
03263 Deferred Taxes
05509 Operating Profit per Share
03257 Deferred Tax Liability in Untaxed
05301 Common Shares Outstanding Reserves
05309 Par Value 03351 Total Liabilities
05191 Common Shares Used to Calculate 03401 Non-Equity Reserves
EPS
03426 Minority Interest
05192 Common Shares Used to Calculate
03451 Preferred Stock
Basic EPS
03501 Common Equity
05194 Common Shares Used to Calculate
Fully Diluted EPS 03493 Other Appropriated Reserves
05576 Stock Split/Dividend Ratio 03494 Unappropriated (Free) Reserves
03495 Retained Earnings
Weekly Time Series
03440 Policyholders' Equity
05652 Common Shares Traded – Weekly
03999 Total Liabilities & Shareholders' Equity
05080 Market Price – Week Close
05081 Market Price – Week High
05082 Market Price – Week Low Income Statement
01002 Premiums Earned

Balance Sheet 01001 Net Sales or Revenues

01080 Long Term Insurance Reserves
Assets
01101 Selling, General & Administrative
02003 Cash Expenses
02255 Investments – Total 01250 Operating Income
02501 Property, Plant and Equipment - Net 01251 Interest Expense on Debt
02649 Total Intangible Other Assets - Net 01401 Pre-tax Income
02999 Total Assets 01451 Income Taxes

Liabilities & Shareholders' Equity 01501 Minority Interest

01640 Policyholders' Surplus
03005 Benefit and Loss Reserves
01551 Net Income before Extraordinary
03010 Unearned Premiums
Items/Preferred Dividends
03020 Policy & Contract Claims
01701 Preferred Dividend Requirements
03023 Other Insurance Reserves
01706 Net Income after Preferred Dividends
03255 Total Debt (Basic EPS)

Issue 6

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 Fast Update Template

Funds Flow Statement – per FASB Other Fields

95 03998 Total Capital
04201 Funds from Operations
04551 Cash Dividends Paid - Total
05376 Common Dividends (Cash) Stock Performance
05401 Preferred Dividends (Cash)
Current Information
09102 Price/Earnings Ratio - Current
Supplementary Data 09103 Price/Earnings Ratio - Current High
Asset Fields 09105 Price/Earnings Ratio - Current Low
02654 Total Intangible Other Assets - Gross 09202 Earnings Yield - Current
02655 Total Intangible Other Assets – 09203 Earnings Yield - Current High
Accumulated Amortization 09205 Earnings Yield - Current Low
02300 Total Assets - As Reported 09602 Price/Cash Flow - Current
Income Statement Fields 09302 Price/Book Value Ratio - Current
18224 Amortization and Impairment of 09402 Dividend Yield - Current
Goodwill 08372 Return on Equity - per Share - Current
18225 Impairment of Goodwill 08652 Reinvestment Rate - per Share -
18226 Impairment of Other Intangibles Current
18274 Impairment of Property, Plant & 09502 Dividend Payout per Share - Current
Equipment
Annual Statistics
18275 Impairment of Financial Fixed Assets
09104 Price/Earnings Ratio - Close
18191 Earnings before Interest and Taxes
(EBIT) 09304 Price/Book Value Ratio - Close
18175 Ordinary Profit (Japan) 09604 Price/Cash Flow Ratio
01651 Net Income – Bottom Line 09204 Earnings Yield - Close
01751 Net Income Used to Calculate 09404 Dividend Yield - Close
Earnings per Share 08801 Total Investment Return
01705 Net Income Used to Calculate Fully 09504 Dividend Payout per Share
Diluted Earnings per Share
08806 Price Volatility
18170 Unconsolidated/Parent Company
Sales 09100 Price/Earnings Ratio - High
18169 Unconsolidated/Parent Company 09101 Price/Earnings Ratio - Low
Depreciation 09106 Price/Earnings Ratio - Avg High-Low
18171 Unconsolidated/Parent Company Pre- 09200 Earnings Yield - High
tax Income
09201 Earnings Yield - Low
18172 Unconsolidated/Parent Company Net
Profit 09206 Earnings Yield - Avg High-Low
18173 Unconsolidated/Parent Company 09300 Price/Book Value Ratio - High
Earnings per Share 09301 Price/Book Value Ratio - Low

Issue 6

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 Fast Update Template

09306 Price/Book Value Ratio - Avg High- 08611 Dividends per Share Growth
Low
08606 Book Value per Share Growth
09400 Dividend Yield - High
Five Year Averages
09401 Dividend Yield - Low
08650 Operating Income Growth
09406 Dividend Yield - Avg High-Low
08640 Net Income Growth
09704 Market Capitalization/Common Equity
08625 Total Assets Growth
Five Year Averages
08620 Equity Growth
09121 Price/Earnings Ratio - Close
08605 Earnings per Share Growth
09321 Price/Book Value Ratio - Close
08615 Dividends per Share Growth
09621 Price/Cash Flow Ratio
08610 Book Value per Share Growth
09221 Earnings Yield - Close
09421 Dividend Yield - Close
Profitability
08805 Total Investment Return
09521 Dividend Payout per Share Annual Statistics
09111 Price/Earnings Ratio - High 08301 Return on Equity – Total (%)
09116 Price/Earnings Ratio - Low 08371 Return on Equity - Per Share
09126 Price/Earnings Ratio - Avg High-Low 08376 Return on Invested Capital
09211 Earnings Yield - High 08656 Reinvestment Rate - Total
09216 Earnings Yield - Low 08651 Reinvestment Rate - Per Share
09226 Earnings Yield - Avg High-Low 08911 Retained Earnings % Equity
09311 Price/Book Value Ratio - High 08381 Cash Earnings Return on Equity
09316 Price/Book Value Ratio - Low 08311 Cash Flow/Sales
09326 Price/Book Value Ratio - Avg High- 08316 Operating Profit Margin
Low
08361 Operating Income Return on Total
09411 Dividend Yield - High Capital
09416 Dividend Yield - Low 08321 Pre-tax Margin
09426 Dividend Yield - Avg High-Low 08356 Interest Rate - Estimated Average
09721 Market Capitalization/Common Equity 08366 Net Margin
15519 Operating Income % Premiums
Earned
Growth Rates
Five Year Averages
Annual Statistics
08305 Return on Equity - Total (%)
08646 Operating Income Growth
08375 Return on Equity - per Share
08636 Net Income Growth
08380 Return on Invested Capital
08621 Total Assets Growth
08660 Reinvestment Rate - Total
08616 Equity Growth
08655 Reinvestment Rate - per Share
08601 Earnings per Share Growth
08915 Retained Earnings % Equity

Issue 6

© Thomson Financial 2003-2007 146 Confidential Information of Thomson Financial

 Fast Update Template

08385 Cash Earnings Return on Equity 08225 Total Debt % Total Capital
08315 Cash Flow/Sales 08220 Long Term Debt % Total Capital
08320 Operating Profit Margin 08215 Minority Interest % Total Capital
08365 Operating Income Return on Total 08205 Equity % Total Capital
Capital
08210 Preferred Stock % Total Capital
08325 Pre-tax Margin
08260 Dividend Payout (% Earnings)
08360 Interest Rate - Estimated Average
08910 Cash Dividends % Cash Flow
08370 Net Margin
08240 Total Debt % Total Assets
15522 Operating Income Premiums Earned
08245 Common Equity % Total Assets
15124 Total Capital % Total Assets
Asset Utilization 08270 Fixed Assets % Common Equity

Annual Statistics
08401 Total Asset Turnover Company Specific Accounting
Practices
Five Year Averages
07531 Accounting method for long term
08405 Total Asset Turnover investment > 50%

Leverage
Annual Statistics
08231 Total Debt % Common Equity
08226 Long Term Debt % Common Equity
08221 Total Debt % Total Capital
08216 Long Term Debt % Total Capital
08211 Minority Interest % Total Capital
08201 Equity % Total Capital
08206 Preferred Stock % Total Capital
08256 Dividend Payout (% Earnings)
08906 Cash Dividends % Cash Flow
08236 Total Debt % Total Assets
08241 Common Equity % Total Assets
08287 Total Assets / Common Equity Ratio
15121 Total Capital % Total Assets
08266 Fixed Assets % Common Equity

Five Year Averages

08235 Total Debt % Common Equity
08230 Long Term Debt % Common Equity

Issue 6

© Thomson Financial 2003-2007 147 Confidential Information of Thomson Financial

 Fast Update Template

OTHER FINANCIAL COMPANIES 11557 Indicator – Restatement Type

Notes: 11558 Indicator – Early Release

(Restatement)
#: Currently U.S. and Canadian companies only.
11559 Indicator – Restatement Reason Code

General Information
06001 Company Name
Industry
06014 Acronym
06011 Industry Group
00000 Company Status
06010 General Industry Classification
06094 Post Office Box
06021 Building
06022 Street
Stock Data
06023 Address City Current Information
06024 Address State 06005 Type of Share
06025 Post Code/Zip Code 05601 Ticker Symbol
06031 Phone Number 06004 CUSIP
06033 FAX Number 06006 SEDOL
06030 Internet Address 06008 ISIN
06041 Officer 1 - Name 06035 Worldscope Identifier
Officer 1 - Title 06105 Worldscope Permanent I.D.
06051 Officer 2 - Name 06034 Disclosure Company Identifier
Officer 2 - Title 06038 I/B/E/S Ticker
06061 Officer 3 - Name 06040 Dow Jones Company Symbol
Officer 3 - Title 11501 Indicator - Currently a Multiple Share
06071 Officer 4 - Name Company

Officer 4 - Title 07013 Year of Fast Update

06081 Officer 5 - Name 05427 Stock Exchange(s) Listed

Officer 5 - Title 05661 Stock Index Information

18357 Investor Relations - Name 11496 Indicator - ADR

18358 Investor Relations – Address 05006 Market Price - Current

18356 Investor Relations – E-Mail Address 05009 Date of Current Price

18359 Investor Relations - Phone/Fax 05007 Market Price - Year to Date - High

06092 Business Description - Extended 05008 Market Price - Year to Date - Low

07011 Employees 08005 Market Capitalization - Current

06099 Currency of Document 05302 Common Shares Outstanding -

Current
05350 Date of Fiscal Period End
05306 Date of Common Shares
11556 Indicator – Restated Data Exists

Issue 6

© Thomson Financial 2003-2007 148 Confidential Information of Thomson Financial

 Fast Update Template

05255 Earnings per Share - Last 12 Months 05102 Dividends per Share - Gross
05256 Date of Last 12 Months EPS 05100 Dividend Report Frequency
05145 Dividends per Share - Last 12 Months 05476 Book Value per Share
05190 Indicated Dividend Rate 05486 Tangible Book Value per Share
05480 Book Value per Share - Current 05501 Cash Flow per Share
05510 Cash Flow per Share - Current 05508 Sales per Share
05509 Operating Profit per Share
Annual Statistics
05301 Common Shares Outstanding
05001 Market Price - Year End
05309 Par Value
05002 Market Price - High
05191 Common Shares Used to Calculate
05003 Market Price - Low
EPS
05004 Market Price - 5 yr avg - High
05192 Common Shares Used to Calculate
05005 Market Price - 5 yr avg - Low Basic EPS
08001 Market Capitalization 05194 Common Shares Used to Calculate
Fully Diluted EPS
05651 Common Shares Traded - Annual #
05576 Stock Split/Dividend Ratio
08006 Trading Volume ($ Amount) #
08010 Trading Volume - Weekly Average # Weekly Time Series
08011 Turnover Rate # 05652 Common Shares Traded – Weekly
05201 Earnings per Share 05080 Market Price – Week Close
05210 Earnings per Share – Basic – Year 05081 Market Price – Week High
10010 Earnings per Share – Basic – Fiscal # 05082 Market Price – Week Low
05290 Fully Diluted Earnings per Share
10030 Earnings per Share – Fully Diluted – Balance Sheet
Fiscal #
05202 Earnings per Share - Fiscal Year End Assets
05200 Earnings Report Frequency 02001 Cash & Short Term Investments
18209 Earnings per Share Including 02051 Receivables (Net)
Extraordinary Items – Fiscal
02255 Investments – Total
05225 Includes Extraordinary Credit/Charge
02501 Property, Plant & Equipment - Net
per Share
02301 Property Plant and Equipment -
05227 Includes Pre-tax Extraordinary
Gross
Credit/Charge per Share
02401 Accumulated Depreciation
05240 DVFA Earnings (Germany)
02649 Total Intangible Other Assets - Net
05203 OVFA Earnings per Share (Austria)
02101 Inventories – Total
05725 Headline Earnings per Share (U.K.)
02999 Total Assets
05260 Earnings per Share - 5 yr avg
05101 Dividends per Share Liabilities & Shareholders' Equity
05140 Dividends per Share - 5 yr avg 03255 Total Debt

Issue 6

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 Fast Update Template

03051 Short Term Debt & Current Portion Funds Flow Statement – per FASB
of Long Term Debt
95
03251 Long Term Debt
04051 Depreciation, Depletion and
03245 Long Term Debt Excluding Amortization
Capitalized Leases
04201 Funds from Operations
03249 Capitalized Lease Obligations
04551 Cash Dividends Paid - Total
03263 Deferred Taxes
05376 Common Dividends (Cash)
03257 Deferred Tax Liability in Untaxed
Reserves 05401 Preferred Dividends (Cash)

03351 Total Liabilities

03401 Non-Equity Reserves Supplementary Data
03426 Minority Interest
Asset Fields
03451 Preferred Stock
02654 Total Intangible Other Assets - Gross
03501 Common Equity
02655 Total Intangible Other Assets –
03493 Other Appropriated Reserves Accumulated Amortization
03494 Unappropriated (Free) Reserves 02300 Total Assets - As Reported
03495 Retained Earnings
Income Statement Fields
03999 Total Liabilities & Shareholders' Equity
01251 Interest Expense on Debt
18224 Amortization and Impairment of
Income Statement Goodwill

01001 Net Sales or Revenues 18225 Impairment of Goodwill

01051 Cost of Goods Sold 18226 Impairment of Other Intangibles

01075 Interest Expense – Total 18274 Impairment of Property, Plant &

Equipment
01101 Selling, General & Administrative
Expenses 18275 Impairment of Financial Fixed Assets

01151 Depreciation, Depletion & Amortization 18191 Earnings before Interest and Taxes
(EBIT)
01250 Operating Income
18198 Earnings before Interest, Taxes &
01401 Pre-tax Income Depreciation (EBITDA)
01451 Income Taxes 18175 Ordinary Profit (Japan)
01501 Minority Interest 01651 Net Income - Bottom Line
01551 Net Income before Extraordinary 01751 Net Income Used to Calculate
Items/Preferred Dividends Earnings per Share
01701 Preferred Dividend Requirements 01705 Net Income Used to Calculate Fully
01706 Net Income after Preferred Dividends Diluted Earnings per Share
(Basic EPS) 18170 Unconsolidated/Parent Company
Sales
18169 Unconsolidated/Parent
Company Depreciation

Issue 6

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 Fast Update Template

18171 Unconsolidated/Parent Company Pre- 09106 Price/Earnings Ratio - Avg High-Low

tax Income
09200 Earnings Yield - High
18172 Unconsolidated/Parent Company Net
09201 Earnings Yield - Low
Profit
09206 Earnings Yield - Avg High-Low
18173 Unconsolidated/Parent Company
Earnings per Share 09300 Price/Book Value Ratio - High
09301 Price/Book Value Ratio - Low
Other Fields
09306 Price/Book Value Ratio - Avg High-
03998 Total Capital
Low
09400 Dividend Yield - High
09401 Dividend Yield - Low
Stock Performance 09406 Dividend Yield - Avg High-Low

Current Information 09704 Market Capitalization/Common Equity

09102 Price/Earnings Ratio - Current Five Year Averages

09103 Price/Earnings Ratio - Current High 09121 Price/Earnings Ratio - Close
09105 Price/Earnings Ratio - Current Low 09321 Price/Book Value Ratio - Close
09202 Earnings Yield - Current 09621 Price/Cash Flow Ratio
09203 Earnings Yield - Current High 09221 Earnings Yield - Close
09205 Earnings Yield - Current Low 09421 Dividend Yield - Close
09302 Price/Book Value Ratio - Current 08805 Total Investment Return
09602 Price/Cash Flow - Current 09521 Dividend Payout per Share
09402 Dividend Yield - Current 09111 Price/Earnings Ratio - High
08372 Return on Equity – per Share - Current 09116 Price/Earnings Ratio - Low
08652 Reinvestment Rate - per Share - 09126 Price/Earnings Ratio - Avg High-Low
Current
09211 Earnings Yield - High
09502 Dividend Payout - per Share - Current
09216 Earnings Yield - Low
Annual Statistics 09226 Earnings Yield - Avg High-Low
09104 Price/Earnings Ratio - Close 09311 Price/Book Value Ratio - High
09304 Price/Book Value Ratio - Close 09316 Price/Book Value Ratio - Low
09604 Price/Cash Flow Ratio 09326 Price/Book Value Ratio - Avg High-
Low
09204 Earnings Yield - Close
09411 Dividend Yield - High
09404 Dividend Yield - Close
09416 Dividend Yield - Low
08801 Total Investment Return
09426 Dividend Yield - Avg High-Low
09504 Dividend Payout per Share
09721 Market Capitalization/Common Equity
08806 Price Volatility
09100 Price/Earnings Ratio - High
09101 Price/Earnings Ratio - Low

Issue 6

© Thomson Financial 2003-2007 151 Confidential Information of Thomson Financial

 Fast Update Template

Growth Rates 08321 Pre-tax Margin

08356 Interest Rate - Estimated Average
Annual Statistics
08366 Net Margin
08631 Net Sales/Revenues Growth
08646 Operating Income Growth
Five Year Averages
08305 Return on Equity – Total (%)
08636 Net Income Growth
08375 Return on Equity - per Share
08621 Total Assets Growth
08380 Return on Invested Capital
08616 Equity Growth
08655 Reinvestment Rate - per Share
08601 Earnings per Share Growth
08660 Reinvestment Rate - Total
08611 Dividends per Share Growth
08915 Retained Earnings % Equity
08606 Book Value per Share Growth
08385 Cash Earnings Return on Equity
08676 Net Margin Growth
08315 Cash Flow/Sales
Five Year Averages
08320 Operating Profit Margin
08635 Net Sales/Revenues Growth
08365 Operating Income Return on Total
08650 Operating Income Growth Capital
08640 Net Income Growth 08325 Pre-tax Margin
08625 Total Assets Growth 08360 Interest Rate - Estimated Average
08620 Equity Growth 08370 Net Margin
08605 Earnings per Share Growth
08615 Dividends per Share Growth Asset Utilization
08610 Book Value per Share Growth
Annual Statistics
08680 Net Margin Growth
08401 Total Asset Turnover

Profitability Five Year Averages

08405 Total Asset Turnover
Annual Statistics
08301 Return on Equity - Total (%)
Leverage
08371 Return on Equity – per Share
08376 Return on Invested Capital Annual Statistics
08651 Reinvestment Rate - per Share 08231 Total Debt % Common Equity
08656 Reinvestment Rate - Total 08226 Long Term Debt % Common Equity
08911 Retained Earnings % Equity 08221 Total Debt % Total Capital
08381 Cash Earnings Return on Equity 08216 Long Term Debt % Total Capital
08311 Cash Flow/Sales 08211 Minority Interest % Total Capital
08316 Operating Profit Margin 08201 Equity % Total Capital
08361 Operating Income Return on Total 08206 Preferred Stock % Total Capital
Capital
08236 Total Debt % Total Assets

Issue 6

© Thomson Financial 2003-2007 152 Confidential Information of Thomson Financial

 Fast Update Template

08241 Common Equity % Total Assets

08287 Total Assets / Common Equity Ratio
15121 Total Capital % Total Assets
08256 Dividend Payout (% Earnings)
08906 Cash Dividends % Cash Flow
08250 Cash Dividend Coverage Ratio
08266 Fixed Assets % Common Equity

Five Year Averages

08235 Total Debt % Common Equity
08230 Long Term Debt % Common Equity
08225 Total Debt % Total Capital
08220 Long Term Debt % Total Capital
08215 Minority Interest % Total Capital
08205 Equity % Total Capital
08210 Preferred Stock % Total Capital
08240 Total Debt % Total Assets
08245 Common Equity % Total Assets
15124 Total Capital % Total Assets
08260 Dividend Payout (% Earnings)
08910 Cash Dividends % Cash Flow
08250 Cash Dividend Coverage Ratio
08270 Fixed Assets % Common Equity

Company Specific Accounting

Practices
07531 Accounting method for long term
investment > 50%

Issue 6

© Thomson Financial 2003-2007 153 Confidential Information of Thomson Financial

Limited Data Set Companies Template
BANKS 06100 Entity Type
Notes: 06099 Currency of Document
#: Only available since May 2003 05350 Date of Fiscal Period End
05352 Month of Fiscal Year End
General Information 05351 Length of Fiscal Period

06001 Company Name 11556 Indicator – Restated Data Exists

06003 Company Name - Short 11557 Indicator – Restatement Type

06014 Acronym 11558 Indicator – Early Release

(Restatement)
00000 Company Status
11559 Indicator – Restatement Reason Code
06094 Post Office Box
06021 Building
06022 Street
Industry
06023 Address City 06011 Industry Group

06024 Address State 06010 General Industry Classification

06025 Post Code/Zip Code 07040 ICB Code

06026 Nation 07021 SIC Code 1

06027 Nation Code 07022 SIC Code 2

06028 Region 07023 SIC Code 3

06031 Phone Number

06033 FAX Number Product Segment Data
06030 Internet Address 19500 Product Segment 1 - Description
06041 Officer 1 - Name 19501 Product Segment 1 - Sales
Officer 1 - Title 19503 Product Segment 1 - Assets
06051 Officer 2 - Name 19506 Product Segment 1 - SIC Code
Officer 2 - Title 19510 Product Segment 2 - Description
18357 Investor Relations - Name 19511 Product Segment 2 - Sales
18358 Investor Relations – Address 19513 Product Segment 2 - Assets
18356 Investor Relations – E-Mail Address 19516 Product Segment 2 - SIC Code
18359 Investor Relations - Phone/FAX 19520 Product Segment 3 - Description
11516 Date Added to Product 19521 Product Segment 3 - Sales
07033 Full/Limited Coverage Indicator 19523 Product Segment 3 - Assets
07015 Inactive Date 19526 Product Segment 3 - SIC Code
06092 Business Description - Extended 19530 Product Segment 4 - Description
07011 Employees

Issue 6

© Thomson Financial 2003-2007 154 Confidential Information of Thomson Financial

 Limited Data Set Companies Template

19531 Product Segment 4 - Sales Stock Data

19533 Product Segment 4 - Assets
Current Information
19536 Product Segment 4 - SIC Code
06005 Type of Share
19540 Product Segment 5 - Description
05601 Ticker Symbol
19541 Product Segment 5 - Sales
06004 CUSIP
19543 Product Segment 5 - Assets
06006 SEDOL
19546 Product Segment 5 - SIC Code
06008 ISIN
19550 Product Segment 6 - Description
06035 Worldscope Identifier
19551 Product Segment 6 - Sales
06105 Worldscope Permanent I.D.
19553 Product Segment 6 - Assets
06034 Disclosure Company Identifier
19556 Product Segment 6 - SIC Code
06038 I/B/E/S Ticker
19560 Product Segment 7 - Description
06040 Dow Jones Company Symbol
19561 Product Segment 7 - Sales
11501 Indicator - Currently a Multiple Share
19563 Product Segment 7 - Assets
Company
19566 Product Segment 7 - SIC Code
11519 Indicator – Limited Data Set Company
19570 Product Segment 8 - Description
07035 Latest Interim Date
19571 Product Segment 8 - Sales
05427 Stock Exchange(s) Listed
19573 Product Segment 8 - Assets
05661 Stock Index Information
19576 Product Segment 8 - SIC Code
11496 Indicator – ADR
19580 Product Segment 9 - Description
05006 Market Price - Current
19581 Product Segment 9 - Sales
05009 Date of Current Price
19583 Product Segment 9 - Assets
05007 Market Price - Year to Date - High
19586 Product Segment 9 - SIC Code
05008 Market Price - Year to Date – Low
19590 Product Segment 10 - Description
05091 Market Price – 52 Week High
19591 Product Segment 10 - Sales
05092 Market Price – 52 Week Low
19593 Product Segment 10 - Assets
08005 Market Capitalization - Current
19596 Product Segment 10 - SIC Code
05302 Common Shares Outstanding -
Current

Key Items in US Dollars 05306 Date of Common Shares

05255 Earnings per Share - Last 12 Months
07211 Market Capitalization - Current
05256 Date of Last 12 Months EPS
07210 Market Capitalization
05145 Dividends per Share - Last 12 Months
07221 Common Equity - Current
05190 Indicated Dividend Rate
07220 Common Equity
05480 Book Value per Share - Current
07230 Total Assets
05510 Cash Flow per Share - Current
07240 Net Sales or Revenues
07250 Net Income

Issue 6

© Thomson Financial 2003-2007 155 Confidential Information of Thomson Financial

 Limited Data Set Companies Template

Annual Statistics 05191 Common Shares Used to Calculate

EPS
05001 Market Price - Year End
05192 Common Shares Used to Calculate
05002 Market Price - High Basic EPS
05003 Market Price - Low 05194 Common Shares Used to Calculate
08001 Market Capitalization Fully Diluted EPS
05201 Earnings per Share 05576 Stock Split/Dividend Ratio
05210 Earnings per Share – Basic – Year 05575 Stock Split/Dividend Ratio - Fiscal
05290 Fully Diluted Earnings per Share Weekly Time Series
05202 Earnings per Share - Fiscal Year End 05652 Common Shares Traded – Weekly
05200 Earnings Report Frequency 05080 Market Price – Week Close
18209 Earnings per Share Including 05081 Market Price – Week High
Extraordinary Items – Fiscal #
05082 Market Price – Week Low
05230 Earnings per Share after Extraordinary
Items
05225 Includes Extraordinary Credit/Charge Balance Sheet
per Share
05226 Extraordinary Credit/Charge per Share Assets
05227 Includes Pre-tax Extraordinary 02004 Cash & Due from Banks #
Credit/Charge per Share 02255 Investments-Total
05240 DVFA Earnings (Germany) 02276 Loans-Net
05203 OVFA Earnings per Share (Austria) 02055 Interbank Loans
05725 Headline Earnings per Share (U.K.) 02501 Property, Plant & Equipment-Net
05101 Dividends per Share 02649 Total Intangible Other Assets - Net
05110 Dividends per Share - Fiscal 02999 Total Assets
05102 Dividends per Share - Gross
Liabilities & Shareholders' Equity
05100 Dividend Report Frequency
03019 Deposits-Total
05476 Book Value per Share
03255 Total Debt
05486 Tangible Book Value per Share
03051 Short Term Debt & Current Portion
05491 Book Value – Outstanding Shares - of Long Term Debt
Fiscal
03251 Long-Term Debt
05501 Cash Flow per Share
03245 Long-Term Debt Excluding
05502 Cash Flow per Share - Fiscal Capitalized Leases
05507 Free Cash Flow per Share 03249 Capitalized Lease Obligations
05508 Sales per Share 03263 Deferred Taxes
05509 Operating Profit per Share 03257 Deferred Tax Liability in Untaxed
05505 Capital Expenditure per Share Reserves

05301 Common Shares Outstanding 03351 Total Liabilities

05309 Par Value # 03401 Non-Equity Reserves

Issue 6

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 Limited Data Set Companies Template

03426 Minority Interest 04851 Increase/Decrease in Cash & Short

Term Investments
03451 Preferred Stock
03501 Common Equity
03493 Other Appropriated Reserves Supplementary Data
03494 Unappropriated (Free) Reserves Asset Fields
03495 Retained Earnings
18214 Exchange Rate Used in Translating
03999 Total Liabilities & Shareholders' Equity Balance Sheet
02654 Total Intangible Other Assets - Gross

Income Statement 02655 Total Intangible Other Assets –

Accumulated Amortization
01016 Interest Income - Total
02300 Total Assets - As Reported
01075 Interest Expense - Total
Liability & Shareholders' Equity Fields
01251 Interest Expense on Debt
18228 Tier 1 Capital
01076 Net Interest Income
04049 Depreciation and Depletion Income Statement Fields
01271 Provision for Loan Losses 18215 Exchange Rate Used in Translating
Income Statement/Cash Flow
01250 Operating Income
01001 Net Sales or Revenues
01401 Pre-tax Income
18224 Amortization and Impairment of
01451 Income Taxes #
Goodwill
01501 Minority Interest #
18225 Impairment of Goodwill
01551 Net Income before Extraordinary
18226 Impairment of Other Intangibles
Items/Preferred Dividends
18274 Impairment of Property, Plant &
01701 Preferred Dividend Requirements
Equipment
01706 Net Income after Preferred Dividends
18275 Impairment of Financial Fixed Assets
(Basic EPS)
18191 Earnings before Interest and Taxes
(EBIT)
Funds Flow Statement – per FASB 01651 Net Income - Bottom Line
95 01751 Net Income Used to Calculate
04201 Funds from Operations Earnings per Share

04860 Net Cash Flow - Operating Activities 01705 Net Income Used to Calculate Fully
Diluted Earnings per Share
04601 Capital Expenditures (Additions to
Fixed Assets) Other Fields
04870 Net Cash Flow - Investing 03998 Total Capital
04551 Cash Dividends Paid - Total 04500 External Financing
05376 Common Dividends (Cash)
05401 Preferred Dividends (Cash)
04890 Net Cash Flow - Financing
04840 Effect of Exchange Rate on Cash

Issue 6

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 Limited Data Set Companies Template

Interim Data Qtr 1 Qtr 2 Qtr 3 Qtr 4

Qtr 1 Qtr 2 Qtr 3 Qtr 4 DPS - Special 05175 05176 05177 05178
– Gross
Interim Sales 19101 19102 19103 19104
DPS - Special 05965 05966 05968 05969
Interim Pre-tax 19105 19106 19107 19108 – Dec Date
Income
DPS - Special - 05970 05971 05972 05973
Interim Net 19109 19110 19111 19112 Rec Date
Profit
DPS - Special - 05959 05960 05961 05962
Number of 05217 05218 05219 05220 Ex-Div Date
Months - EPS
DPS - Special - 05976 05977 05978 05979
Earnings per 05221 05222 05223 05224 Pay Date
Share
DPS - 12 05131 05132 05133 05134
Earnings per 05211 05212 05213 05214 Months
Share – Basic
Fully Diluted 05291 05292 05293 05294
EPS Monthly Price Information
EPS – Report 05901 05902 05903 05904
Month End High Low
Date
Market Price Price Price
EPS – 12 05251 05252 05253 05254
Months January 05015 05016 05017

Dividends per 05121 05122 05123 05124 February 05020 05021 05022
Share March 05025 05026 05027
DPS – Gross 05125 05126 05127 05128 April 05030 05031 05032
DPS – 05910 05911 05912 05913 May 05035 05036 05037
Declared Date
June 05040 05041 05042
DPS – Records 05917 05918 05919 05920
Date July 05045 05046 05047

DPS – Ex Div 05923 05924 05925 05926 August 05050 05051 05052
Date September 05055 05056 05057
DPS – Payable 05929 05930 05931 05932 October 05060 05061 05062
Date
November 05065 05066 05067
DPS – Extra 05151 05152 05153 05154
December 05070 05071 05072
DPS - Extra – 05171 05172 05173 05174
Gross
DPS - Extra - 05935 05936 05937 05938 Stock Performance
Dec Date
DPS - Extra - 05941 05942 05943 05944
Current Information
Rec Date 09102 Price/Earnings Ratio - Current
DPS - Extra - 05947 05948 05949 05950 09103 Price/Earnings Ratio - Current High
Ex-Div Date
09105 Price/Earnings Ratio - Current Low
DPS - Extra - 05953 05954 05955 05956
09202 Earnings Yield - Current
Pay Date
09203 Earnings Yield - Current High
DPS – Special 05155 05156 05157 05158

Issue 6

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 Limited Data Set Companies Template

09205 Earnings Yield - Current Low 09306 Price/Book Value Ratio - Avg High-
Low
09602 Price/Cash Flow - Current
09904 Price/Sales per Share Ratio
09302 Price/Book Value Ratio - Current
08801 Total Investment Return
09402 Dividend Yield - Current
08806 Price Volatility
08372 Return on Equity - per Share - Current
09704 Market Capitalization/Common Equity
08652 Reinvestment Rate - per Share -
Current
09502 Dividend Payout per Share - Current Growth Rates
09001 Price Trend - Last Week
Annual Statistics
09005 Price Trend - Four Week
08631 Net Sales/Revenues Growth
09011 Price Trend - Quarter to Date
08646 Operating Income Growth
09016 Price Trend - Previous Quarter
08636 Net Income Growth
09021 Price Trend - Year to Date
08621 Total Assets Growth
09006 Price Trend - 13 Weeks
08616 Equity Growth
09007 Price Trend – 26 Weeks
08626 Employees Growth
09026 Price Trend - 52 Weeks
08676 Net Margin Growth
09802 Beta
08601 Earnings per Share Growth
09803 Alpha
08611 Dividends per Share Growth
Annual Statistics 08606 Book Value per Share Growth
09104 Price/Earnings Ratio - Close
08579 Market Capitalization Growth
09100 Price/Earnings Ratio - High
09101 Price/Earnings Ratio - Low
Profitability
09106 Price/Earnings Ratio - Avg High-Low
09204 Earnings Yield - Close Annual Statistics
09200 Earnings Yield - High 08301 Return on Equity – Total (%)
09201 Earnings Yield - Low 08371 Return on Equity - per Share
09206 Earnings Yield - Avg High-Low 08656 Reinvestment Rate - Total
09604 Price/Cash Flow Ratio 08651 Reinvestment Rate - per Share
09404 Dividend Yield - Close 08326 Return on Assets
09400 Dividend Yield - High 08376 Return on Invested Capital
09401 Dividend Yield - Low 15567 Return on Earning Assets
09406 Dividend Yield - Avg High-Low 08911 Retained Earnings % Equity
09504 Dividend Payout per Share 08381 Cash Earnings Return on Equity
09304 Price/Book Value Ratio - Close 08311 Cash Flow/Sales
09300 Price/Book Value Ratio - High 08316 Operating Profit Margin
09301 Price/Book Value Ratio - Low 08361 Operating Income Return on Total
Capital

Issue 6

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 Limited Data Set Companies Template

08321 Pre-tax Margin 15121 Total Capital % Total Assets

08346 Tax Rate % # 08261 Operating Cash/Fixed Charges
08356 Interest Rate - Estimated Average 08256 Dividend Payout (% Earnings)
08366 Net Margin 08906 Cash Dividends % Cash Flow
15144 Net Interest Income % Earning Assets 08266 Fixed Assets % Common Equity
15150 Net Interest Income % Average 08291 EBIT / Total Interest Expense Ratio
Deposits
15167 Invested Assets & Loans % Total
15611 Efficiency of Earning Assets Deposits
15587 Earning Assets % Total Assets 15161 Invested Assets % Total Deposits
08351 Sales per Employee 15007 Equity % Total Deposits
15593 Non-Interest Income % Total 15025 Total Capital % Total Deposits
Revenues
15037 Total Deposits % Total Assets
15599 Total Interest Expense % Interest
15173 Earning Assets % Total Available
Bearing Liabilities
funds
15605 Total Interest Income % Earning
15097 Invested Assets % Liabilities
Assets

Asset Utilization Company Specific Accounting

Practices
Annual Statistics 07531 Accounting method for long term
08406 Assets per Employee investment > 50%
08401 Total Asset Turnover 07546 Auditor’s opinion
15091 Invested Assets % Total Assets
08416 Capital Expenditure % Total Assets

Leverage
Annual Statistics
08231 Total Debt % Common Equity
08226 Long Term Debt % Common Equity
08221 Total Debt % Total Capital
08216 Long Term Debt % Total Capital
08211 Minority Interest % Total Capital
08201 Equity % Total Capital
08206 Preferred Stock % Total Capital
08236 Total Debt % Total Assets
08241 Common Equity % Total Assets
08287 Total Assets / Common Equity Ratio

Issue 6

© Thomson Financial 2003-2007 160 Confidential Information of Thomson Financial

 Limited Data Set Companies Template

INDUSTRIALS 05350 Date of Fiscal Period End

Notes: 05352 Month of Fiscal Year End

#: Only available since May 2003 05351 Length of Fiscal Period

11556 Indicator – Restated Data Exists
11557 Indicator – Restatement Type
General Information
11558 Indicator – Early Release
06001 Company Name (Restatement)
06003 Company Name - Short 11559 Indicator – Restatement Reason Code
06014 Acronym
00000 Company Status
Industry
06094 Post Office Box
06011 Industry Group
06021 Building
06010 General Industry Classification
06022 Street
07040 ICB Code
06023 Address City
07021 SIC Code 1
06024 Address State
07022 SIC Code 2
06025 Post Code/Zip Code
07023 SIC Code 3
06026 Nation
06027 Nation Code
06028 Region
Product Segment Data
06031 Phone Number 19500 Product Segment 1 - Description

06033 FAX Number 19501 Product Segment 1 - Sales

06030 Internet Address 19503 Product Segment 1 - Assets

06041 Officer 1 - Name 19506 Product Segment 1 - SIC Code

Officer 1 - Title 19510 Product Segment 2 - Description

06051 Officer 2 - Name 19511 Product Segment 2 - Sales

Officer 2 - Title 19513 Product Segment 2 - Assets

18357 Investor Relations - Name 19516 Product Segment 2 - SIC Code

18358 Investor Relations - Address 19520 Product Segment 3 - Description

18356 Investor Relations – E-Mail Address 19521 Product Segment 3 - Sales

18359 Investor Relations - Phone/Fax 19523 Product Segment 3 - Assets

11516 Date Added to Product 19526 Product Segment 3 - SIC Code

07033 Full/Limited Coverage Indicator 19530 Product Segment 4 - Description

07015 Inactive Date 19531 Product Segment 4 - Sales

06092 Business Description - Extended 19533 Product Segment 4 - Assets

07011 Employees 19536 Product Segment 4 - SIC Code

06100 Entity Type 19540 Product Segment 5 - Description

06099 Currency of Document 19541 Product Segment 5 - Sales

Issue 6

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 Limited Data Set Companies Template

19543 Product Segment 5 - Assets 05601 Ticker Symbol

19546 Product Segment 5 - SIC Code 06004 CUSIP
19550 Product Segment 6 - Description 06006 SEDOL
19551 Product Segment 6 - Sales 06008 ISIN
19553 Product Segment 6 - Assets 06035 Worldscope Identifier
19556 Product Segment 6 - SIC Code 06105 Worldscope Permanent I.D.
19560 Product Segment 7 - Description 06034 Disclosure Company Identifier
19561 Product Segment 7 - Sales 06038 I/B/E/S Ticker
19563 Product Segment 7 - Assets 06040 Dow Jones Company Symbol
19566 Product Segment 7 - SIC Code 11501 Indicator - Currently a Multiple Share
Company
19570 Product Segment 8 - Description
11519 Indicator – Limited Data Set Company
19571 Product Segment 8 - Sales
07035 Latest Interim Date
19573 Product Segment 8 - Assets
05427 Stock Exchange(s) Listed
19576 Product Segment 8 - SIC Code
05661 Stock Index Information
19580 Product Segment 9 - Description
11496 Indicator – ADR
19581 Product Segment 9 - Sales
05006 Market Price - Current
19583 Product Segment 9 - Assets
05009 Date of Current Price
19586 Product Segment 9 - SIC Codes
05007 Market Price - Year to Date - High
19590 Product Segment 10 - Description
05008 Market Price - Year to Date - Low
19591 Product Segment 10 - Sales
05091 Market Price – 52 Week High
19593 Product Segment 10 - Assets
05092 Market Price – 52 Week Low
19596 Product Segment 10 - SIC Code
08003 Market Capitalization (Public) - Current
08005 Market Capitalization - Current
Key Items in US Dollars
05302 Common Shares Outstanding -
07211 Market Capitalization - Current Current
07210 Market Capitalization 05306 Date of Common Shares
07221 Common Equity - Current 05255 Earnings per Share - Last 12 Months
07220 Common Equity 05256 Date of Last 12 Months EPS
07230 Total Assets 05145 Dividends per Share - Last 12 Months
07240 Net Sales or Revenues 05190 Indicated Dividend Rate
07250 Net Income 05480 Book Value per Share - Current
05510 Cash Flow per Share - Current

Stock Data Annual Statistics

Current Information 05001 Market Price - Year End
05002 Market Price - High
06005 Type of Share
05003 Market Price - Low

Issue 6

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 Limited Data Set Companies Template

08001 Market Capitalization 05192 Common Shares Used to Calculate

Basic EPS
05201 Earnings per Share
05194 Common Shares Used to Calculate
05210 Earnings per Share – Basic – Year
Fully Diluted EPS
05290 Fully Diluted Earnings per Share
05576 Stock Split/Dividend Ratio
05202 Earnings per Share - Fiscal Year End
05575 Stock Split/Dividend Ratio - Fiscal
05200 Earnings Report Frequency
Weekly Time Series
18209 Earnings per Share Including
Extraordinary Items – Fiscal # 05652 Common Shares Traded – Weekly
05230 Earnings per Share after Extraordinary 05080 Market Price – Week Close
Items
05081 Market Price – Week High
05225 Includes Extraordinary Credit/Charge
05082 Market Price – Week Low
per Share
05226 Extraordinary Credit/Charge per Share
05227 Includes Pre-tax Extraordinary Balance Sheet
Credit/Charge per Share
Assets
05240 DVFA Earnings (Germany)
02001 Cash & Short Term Investments
05203 OVFA Earnings per Share (Austria)
02051 Receivables (Net)
05725 Headline Earnings per Share (U.K.)
02101 Inventories -Total
05101 Dividends per Share
02201 Current Assets - Total
05110 Dividends per Share - Fiscal
02501 Property Plant and Equipment - Net
05102 Dividends per Share - Gross
02301 Property Plant and Equipment –
05100 Dividend Report Frequency
Gross #
05476 Book Value per Share
02401 Accumulated Depreciation #
05486 Tangible Book Value per Share
02649 Total Intangible Other Assets - Net
05491 Book Value – Outstanding Shares -
02999 Total Assets
Fiscal
05501 Cash Flow per Share Liabilities & Shareholders' Equity
05502 Cash Flow per Share - Fiscal 03040 Accounts Payable #
05507 Free Cash Flow per Share 03051 Short Term Debt & Current Portion of
Long Term Debt
05503 Long Term Liabilities per Share
03101 Current Liabilities - Total
05508 Sales per Share
03251 Long Term Debt
05509 Operating Profit per Share
03245 Long term Debt Excluding
05506 Working Capital per Share
Capitalized Leases
05005 Capital Expenditure per Share
03249 Capitalized Lease Obligations
05301 Common Shares Outstanding
03263 Deferred Taxes
05309 Par Value
03257 Deferred Tax Liability in Untaxed
05191 Common Shares Used to Calculate Reserves
EPS
03273 Other Liabilities

Issue 6

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03351 Total Liabilities 05376 Common Dividends (Cash)

03401 Non-Equity Reserves 05401 Preferred Dividends (Cash)
03426 Minority Interest 04890 Net Cash Flow - Financing
03451 Preferred Stock 04840 Effect of Exchange Rate on Cash
03501 Common Equity 04851 Increase/Decrease in Cash & Short
Term Investments
03493 Other Appropriated Reserves
03494 Unappropriated (Free) Reserves
03495 Retained Earnings Supplementary Data
03999 Total Liabilities & Shareholders' Equity
Asset fields
18214 Exchange Rate Used in Translating
Income Statement Balance Sheet
02654 Total Intangible Other Assets - Gross
01001 Net Sales or Revenues
02655 Total Intangible Other Assets –
01051 Cost of Goods Sold #
Accumulated Amortization
01151 Depreciation, Depletion & Amortization
02300 Total Assets - As Reported
01100 Gross Income #
Liability Fields
01101 Selling, General & Administrative
Expenses # 03255 Total Debt
01250 Operating Income Income Statement Fields
01251 Interest Expense on Debt
18215 Exchange Rate Used in Translating
01401 Pre-tax Income Income Statement/Cash Flow
01451 Income Taxes 01201 Research & Development Expense #
01501 Minority Interest 18224 Amortization and Impairment of
Goodwill
01551 Net Income before Extraordinary
Items/Preferred Dividends 18225 Impairment of Goodwill
01701 Preferred Dividend Requirements 18226 Impairment of Other Intangibles
01706 Net Income after Preferred Dividends 18274 Impairment of Property, Plant &
(Basic EPS) Equipment
18275 Impairment of Financial Fixed Assets

Funds Flow Statement per FASB 18191 Earnings before Interest and Taxes
(EBIT)
95
18198 Earnings before Interest, Taxes &
04049 Depreciation & Depletion # Depreciation (EBITDA)
04201 Funds from Operations 01651 Net Income - Bottom Line
04860 Net Cash Flow - Operating Activities 01751 Net Income Used to Calculate
04601 Capital Expenditures (Additions to Earnings per Share
Fixed Assets) 01705 Net Income Used to Calculate Fully
04870 Net Cash Flow - Investing Diluted Earnings per Share

04551 Cash Dividends Paid - Total

Issue 6

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 Limited Data Set Companies Template

Other Fields DPS - Extra 05171 05172 05173 05174

04500 External Financing – Gross
03151 Working Capital DPS - Extra - 05935 05936 05937 05938
Dec Date
03998 Total Capital
DPS - Extra - 05941 05942 05943 05944
04900 Increase/Decrease in Working Capital Rec Date
DPS – Extra 05947 05948 05949 05950
- Ex-Div
Interim Data Date
Qtr 1 Qtr 2 Qtr 3 Qtr 4 DPS - Extra - 05953 05954 05955 05956
Pay Date
Interim Sales 19101 19102 19103 19104
DPS – 05155 05156 05157 05158
Interim Pre- 19105 19106 19107 19108 Special
tax Income
DPS - 05175 05176 05177 05178
Interim Net 19109 19110 19111 19112 Special –
Profit Gross
Number of 05217 05218 05219 05220 DPS - 05965 05966 05968 05969
Months-EPS Special -
Earnings per 05221 05222 05223 05224 Dec Date
Share DPS - 05970 05971 05972 05973
Earnings per 05211 05212 05213 05214 Special -
Share – Rec Date
Basic DPS - 05959 05960 05961 05962
Fully Diluted 05291 05292 05293 05294 Special - Ex-
EPS Div Date

EPS - Report 05901 05902 05903 05904 DPS - 05976 05977 05978 05979
Date Special - Pay
Date
EPS - 12 05251 05252 05253 05254
Months DPS - 12 05131 05132 05133 05134
Months
Dividends 05121 05122 05123 05124
per Share
DPS – Gross 05125 05126 05127 05128 Monthly Price Information
DPS - 05910 05911 05912 05913
Declared Month End High Low
Date Market Price Price Price

DPS - 05917 05918 05919 05920 January 05015 05016 05017

Record Date February 05020 05021 05022
DPS - Ex-Div 05923 05924 05925 05926 March 05025 05026 05027
Date
April 05030 05031 05032
DPS - 05930 05931 05932
Payable May 05035 05036 05037
Date05929 June 05040 05041 05042
DPS – Extra 05151 05152 05153 05154 July 05045 05046 05047
August 05050 05051 05052

Issue 6

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 Limited Data Set Companies Template

09106 Price/Earnings Ratio - Avg High-Low

Month End High Low
Market Price Price Price 09204 Earnings Yield – Close
September 05055 05056 05057 09200 Earnings Yield - High
October 05060 05061 05062 09201 Earnings Yield - Low
November 05065 05066 05067 09206 Earnings Yield - Avg High-Low
December 05070 05071 05072 09604 Price/Cash Flow Ratio
09404 Dividend Yield - Close

Stock Performance 09400 Dividend Yield - High

09401 Dividend Yield - Low
Current Information 09406 Dividend Yield - Avg High-Low
09102 Price/Earnings Ratio - Current
09504 Dividend Payout per Share
09103 Price/Earnings Ratio - Current High
09304 Price/Book Value Ratio - Close
09105 Price/Earnings Ratio - Current Low
09300 Price/Book Value Ratio - High
09202 Earnings Yield - Current
09301 Price/Book Value Ratio - Low
09203 Earnings Yield - Current High
09306 Price/Book Value Ratio - Avg High-
09205 Earnings Yield - Current Low Low
09602 Price/Cash Flow - Current 09904 Price/Sales per Share Ratio
09302 Price/Book Value Ratio - Current 08801 Total Investment Return
09402 Dividend Yield - Current 08806 Price Volatility
08372 Return on Equity - per Share - Current 09704 Market Capitalization/Common Equity
08652 Reinvestment Rate - per Share -
Current
Growth Rates
09502 Dividend Payout per Share - Current
09001 Price Trend - Last Week Annual Statistics
09005 Price Trend - Four Week 08631 Net Sales/Revenues Growth
09011 Price Trend - Quarter to Date 08646 Operating Income Growth
09016 Price Trend - Previous Quarter 08636 Net Income Growth
09021 Price Trend - Year to Date 08621 Total Assets Growth
09006 Price Trend - 13 Weeks 08616 Equity Growth
09007 Price Trend – 26 Weeks 08626 Employees Growth
09026 Price Trend - 52 Weeks 08601 Earnings per Share Growth
09802 Beta 08611 Dividends per Share Growth
09803 Alpha 08606 Book Value per Share Growth
08676 Net Margin Growth
Annual Statistics
08579 Market Capitalization Growth
09104 Price/Earnings Ratio - Close
09100 Price/Earnings Ratio - High
09101 Price/Earnings Ratio - Low

Issue 6

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 Limited Data Set Companies Template

Profitability Leverage
Annual Statistics Annual Statistics
08301 Return on Equity – Total (%) 08231 Total Debt % Common Equity
08371 Return on Equity - per Share 08226 Long Term Debt % Common Equity
08656 Reinvestment Rate - Total 08211 Minority Interest % Total Capital
08651 Reinvestment Rate - per Share 08221 Total Debt % Total Capital
08326 Return on Assets 08216 Long Term Debt % Total Capital
08376 Return on Invested Capital 08201 Equity % Total Capital
08911 Retained Earnings % Equity 08206 Preferred Stock % Total Capital
08381 Cash Earnings Return on Equity 08236 Total Debt % Total Assets
08901 Accounts Payable % Sales # 08241 Common Equity % Total Assets
08311 Cash Flow/Sales 08287 Total Assets / Common Equity Ratio
008331 Cost of Goods Sold / Sales # 15121 Total Capital % Assets
08306 Gross Profit Margin # 08251 Fixed Charge Coverage Ratio
08336 Selling, General & Administrative 08256 Dividend Payout (% Earnings) - Total
Expenses / Sales # Dollar
08341 Research & Development Expense / 08906 Cash Dividends % Cash Flow
Sales #
08246 Cash Dividend Coverage Ratio
08316 Operating Profit Margin
08261 Operating Cash/Fixed Charges
08361 Operating Income/Total Capital
08266 Fixed Assets % Common Equity
08321 Pre-tax Margin
08291 EBIT / Total Interest Expense Ratio
08346 Tax Rate % #
08271 Working Capital % Total Capital
08356 Interest Rate - Estimated Average
08366 Net Margin
Liquidity
08351 Sales per Employee
Annual Statistics
Asset utilization 08101 Quick Ratio
08106 Current Ratio
Annual Statistics
08111 Cash & Equivalents % Total Current
08406 Assets per Employee Assets
08401 Total Asset Turnover 08121 Receivables % Total Current Assets
08136 Inventory Turnover 08116 Inventories % Total Current Assets
08141 Net Sales % Working Capital 08131 Accounts Receivables Days
08416 Capital Expenditure % Total Assets 08126 Inventories - Days Held
08421 Capital Expenditure % Sales

Issue 6

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 Limited Data Set Companies Template

Company Specific Accounting INSURANCE COMPANIES

Practices Notes:
07531 Accounting method for long term #: Only available since May 2003
investment > 50%
07546 Auditor’s opinion
General Information
06001 Company Name
06003 Company Name - Short
06014 Acronym
00000 Company Status
06094 Post Office Box
06021 Building
06022 Street
06023 Address City
06024 Address State
06025 Post Code/Zip Code
06026 Nation
06027 Nation Code
06028 Region
06031 Phone Number
06033 FAX Number
06030 Internet Address
06041 Officer 1 - Name
Officer 1 - Title
06051 Officer 2 - Name
Officer 2 - Title
18357 Investor Relations - Name
18358 Investor Relations - Address
18356 Investor Relations – E-Mail Address
18359 Investor Relations - Phone/Fax
11516 Date Added to Product
07033 Full/Limited Coverage Indicator
07015 Inactive Date
06092 Business Description - Extended
07011 Employees
06100 Entity Type
06099 Currency of Document

Issue 6

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 Limited Data Set Companies Template

05350 Date of Fiscal Period End 19541 Product Segment 5 - Sales

05352 Month of Fiscal Year End 19543 Product Segment 5 - Assets
05351 Length of Fiscal Period 19546 Product Segment 5 - SIC Code
11556 Indicator – Restated Data Exists 19550 Product Segment 6 - Description
11557 Indicator – Restatement Type 19551 Product Segment 6 - Sales
11558 Indicator – Early Release 19553 Product Segment 6 - Assets
(Restatement)
19556 Product Segment 6 - SIC Code
11559 Indicator – Restatement Reason Code
19560 Product Segment 7 - Description
19561 Product Segment 7 - Sales
19563 Product Segment 7 - Assets
Industry 19566 Product Segment 7 - SIC Code
06011 Industry Group 19570 Product Segment 8 - Description
06010 General Industry Classification 19571 Product Segment 8 - Sales
07040 ICB Code 19573 Product Segment 8 - Assets
07021 SIC Code 1 19576 Product Segment 8 - SIC Code
07022 SIC Code 2 19580 Product Segment 9 - Description
07023 SIC Code 3 19581 Product Segment 9 - Sales
19583 Product Segment 9 - Assets

Product Segment Data 19586 Product Segment 9 - SIC Codes

19590 Product Segment 10 - Description
19500 Product Segment 1 - Description
19591 Product Segment 10 - Sales
19501 Product Segment 1 - Sales
19593 Product Segment 10 - Assets
19503 Product Segment 1 - Assets
19596 Product Segment 10 - SIC Code
19506 Product Segment 1 - SIC Code
19510 Product Segment 2 - Description
19511 Product Segment 2 - Sales Key Items in US Dollars
19513 Product Segment 2 - Assets 07211 Market Capitalization - Current
19516 Product Segment 2 - SIC Code 07210 Market Capitalization
19520 Product Segment 3 - Description 07221 Common Equity - Current
19521 Product Segment 3 - Sales 07220 Common Equity
19523 Product Segment 3 - Assets 07230 Total Assets
19526 Product Segment 3 - SIC Code 07240 Net Sales or Revenues
19530 Product Segment 4 - Description 07250 Net Income
19531 Product Segment 4 - Sales
19533 Product Segment 4 - Assets
19536 Product Segment 4 - SIC Code
19540 Product Segment 5 - Description

Issue 6

© Thomson Financial 2003-2007 169 Confidential Information of Thomson Financial

 Limited Data Set Companies Template

Stock Data Annual Statistics

05001 Market Price - Year End
Current Information
05002 Market Price - High
06005 Type of Share
05003 Market Price - Low
05601 Ticker Symbol
08001 Market Capitalization
06004 CUSIP
05201 Earnings per Share
06006 SEDOL
05210 Earnings per Share – Basic – Year
06008 ISIN
05290 Fully Diluted Earnings per Share
06035 Worldscope Identifier
05202 Earnings per Share - Fiscal Year End
06105 Worldscope Permanent I.D.
05200 Earnings Report Frequency
06034 Disclosure Company Identifier
18209 Earnings per Share Including
06038 I/B/E/S Ticker Extraordinary Items – Fiscal #
06040 Dow Jones Company Symbol 05230 Earnings per Share after Extraordinary
11501 Indicator - Currently a Multiple Share Items
Company 05225 Includes Extraordinary Credit/Charge
11519 Indicator – Limited Data Set Company per Share

07035 Latest Interim Date 05226 Extraordinary Credit/Charge per Share

05427 Stock Exchange(s) Listed 05227 Includes Pre-tax Extraordinary

Credit/Charge per Share
05661 Stock Index Information
05240 DVFA Earnings (Germany)
11496 Indicator – ADR
05203 OVFA Earnings per Share (Austria)
05006 Market Price - Current
05725 Headline Earnings per Share (U.K.)
05009 Date of Current Price
05101 Dividends per Share
05007 Market Price - Year to Date - High
05110 Dividends per Share - Fiscal
05008 Market Price - Year to Date - Low
05102 Dividends per Share - Gross
05091 Market Price – 52 Week High
05100 Dividend Report Frequency
05092 Market Price – 52 Week Low
05476 Book Value per Share
08003 Market Capitalization (Public) - Current
05486 Tangible Book Value per Share
08005 Market Capitalization - Current
05491 Book Value – Outstanding Shares -
05302 Common Shares Outstanding - Fiscal
Current
05501 Cash Flow per Share
05306 Date of Common Shares
05502 Cash Flow per Share - Fiscal
05255 Earnings per Share - Last 12 Months
05507 Free Cash Flow per Share
05256 Date of Last 12 Months EPS
05503 Long Term Liabilities per Share
05145 Dividends per Share - Last 12 Months
05508 Sales per Share
05190 Indicated Dividend Rate
05509 Operating Profit per Share
05480 Book Value per Share - Current
05506 Working Capital per Share
05510 Cash Flow per Share - Current
05005 Capital Expenditure per Share

Issue 6

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 Limited Data Set Companies Template

05301 Common Shares Outstanding 03263 Deferred Taxes

05309 Par Value # 03257 Deferred Tax Liability in Untaxed
Reserves
05191 Common Shares Used to Calculate
EPS 03273 Other Liabilities
05192 Common Shares Used to Calculate 03351 Total Liabilities
Basic EPS
03401 Non-Equity Reserves
05194 Common Shares Used to Calculate
03426 Minority Interest
Fully Diluted EPS
03451 Preferred Stock
05576 Stock Split/Dividend Ratio
03501 Common Equity
05575 Stock Split/Dividend Ratio - Fiscal
03493 Other Appropriated Reserves
Weekly Time Series
03494 Unappropriated (Free) Reserves
05652 Common Shares Traded – Weekly
03495 Retained Earnings
05080 Market Price – Week Close
03440 Policyholders' Equity
05081 Market Price – Week High
03999 Total Liabilities & Shareholders' Equity
05082 Market Price – Week Low

Income Statement
Balance Sheet
01001 Net Sales or Revenues
Assets 01002 Premiums Earned
02003 Cash # 01020 Other Operating Income
02255 Investments – Total 01080 Long Term Insurance Reserves
02501 Property, Plant and Equipment – Net 01101 Selling, General & Administrative
Expenses #
02652 Other Assets
01250 Operating Income
02649 Total Intangible Other Assets - Net
01251 Interest Expense on Debt
02999 Total Assets
01401 Pre-tax Income
Liabilities & Shareholders' Equity
01451 Income Taxes #
03030 Insurance Reserves – Total
01501 Minority Interests #
03005 Benefit & Loss Reserves
01551 Net Income before Extraordinary
03010 Unearned Premiums Items/Preferred Dividends
03020 Policy & Contract Claims 01701 Preferred Dividend Requirements
03023 Other Insurance Reserves 01706 Net Income after Preferred Dividends
(Basic EPS)
03255 Total Debt
03051 Short Term Debt & Current Portion
of Long Term Debt Funds Flow Statement - per FASB
03251 Long Term Debt 95
03245 Long Term Debt Excluding 04201 Funds from Operations
Capitalized Leases
04860 Net Cash Flow - Operating Activities
03249 Capitalized Lease Obligations

Issue 6

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 Limited Data Set Companies Template

04601 Capital Expenditures (Additions to Other Fields

Fixed Assets)
04500 External Financing
04870 Net Cash Flow - Investing
03998 Total Capital
04551 Cash Dividends Paid – Total
05376 Common Dividends (Cash)
05401 Preferred Dividends (Cash)
Interim Data
04890 Net Cash Flow - Financing Qtr 1 Qtr 2 Qtr 3 Qtr 4
04840 Effect of Exchange Rate on Cash Interim Sales 19101 19102 19103 19104
04851 Increase/Decrease in Cash & Short Interim Pre- 19105 19106 19107 19108
Term Investments tax Income
Interim Net 19109 19110 19111 19112
Profit
Supplementary Data
Number of 05217 05218 05219 05220
Asset Fields Months-EPS

18214 Exchange Rate Used in Translating Earnings per 05221 05222 05223 05224
Balance Sheet Share

02654 Total Intangible Other Assets - Gross Earnings per 05211 05212 05213 05214
Share –
02655 Total Intangible Other Assets – Basic
Accumulated Amortization
Fully Diluted 05291 05292 05293 05294
02300 Total Assets - As Reported EPS
Liability Fields EPS - Report 05901 05902 05903 05904
Date
03498 Unrealized Gain/Loss on Marketable
Securities # EPS - 12 05251 05252 05253 05254
Months
Income Statement Fields Dividends 05121 05122 05123 05124
18215 Exchange Rate Used in Translating per Share
Income Statement/Cash Flow DPS – Gross 05125 05126 05127 05128
18224 Amortization and Impairment of DPS - 05910 05911 05912 05913
Goodwill Declared
18225 Impairment of Goodwill Date

18226 Impairment of Other Intangibles DPS - 05917 05918 05919 05920

Record Date
18274 Impairment of Property, Plant &
Equipment DPS - Ex-Div 05923 05924 05925 05926
Date
18275 Impairment of Financial Fixed Assets
DPS - 05929 05930 05931 05932
18191 Earnings before Interest and Taxes Payable
(EBIT) Date
01651 Net Income – Bottom Line DPS – Extra 05151 05152 05153 05154
01751 Net Income Used to Calculate DPS - Extra 05171 05172 05173 05174
Earnings per Share – Gross
01705 Net Income Used To Calculate Fully DPS - Extra - 05935 05936 05937 05938
Diluted Earnings per Share Dec Date

Issue 6

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 Limited Data Set Companies Template

Qtr 1 Qtr 2 Qtr 3 Qtr 4 November 05065 05066 05067

DPS - Extra - 05941 05942 05943 05944 December 05070 05071 05072
Rec Date
DPS - Extra - 05947 05948 05949 05950
Ex-Div Date Stock Performance
DPS - Extra - 05953 05954 05955 05956 Current Information
Pay Date
09102 Price/Earnings Ratio - Current
DPS - 05155 05156 05157 05158
Special 09103 Price/Earnings Ratio - Current High

DPS - 05175 05176 05177 05178 09105 Price/Earnings Ratio - Current Low
Special – 09202 Earnings Yield - Current
Gross
09203 Earnings Yield - Current High
DPS - 05965 05966 05968 05969
Special - 09205 Earnings Yield - Current Low
Dec Date 09602 Price/Cash Flow - Current
DPS - 05970 05971 05972 05973 09302 Price/Book Value Ratio - Current
Special -
Rec Date 09402 Dividend Yield - Current

DPS - 05959 05960 05961 05962 08372 Return on Equity - per Share - Current
Special - Ex- 08652 Reinvestment Rate - per Share -
Div Date Current
DPS - 05976 05977 05978 05979 09502 Dividend Payout per Share - Current
Special -
Payable 09001 Price Trend - Last Week
Date 09005 Price Trend - Four Week
DPS - 12 05131 05132 05133 05134 09011 Price Trend - Quarter to Date
Months
09016 Price Trend - Previous Quarter
09021 Price Trend - Year to Date
Monthly Price Information 09006 Price Trend - 13 Weeks
Month End High Low 09007 Price Trend – 26 Weeks
Market Price Price Price 09026 Price Trend - 52 Weeks
January 05015 05016 05017 09802 Beta
February 05020 05021 05022 09803 Alpha
March 05025 05026 05027
Annual Statistics
April 05030 05031 05032
09104 Price/Earnings Ratio - Close
May 05035 05036 05037
09100 Price/Earnings Ratio - High
June 05040 05041 05042
09101 Price/Earnings Ratio - Low
July 05045 05046 05047
09106 Price/Earnings Ratio - Avg High-Low
August 05050 05051 05052
09204 Earnings Yield - Close
September 05055 05056 05057
09200 Earnings Yield - High
October 05060 05061 05062

Issue 6

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 Limited Data Set Companies Template

09201 Earnings Yield - Low Profitability

09206 Earnings Yield - Avg High-Low
Annual Statistics
09604 Price/Cash Flow Ratio
08301 Return on Equity – Total (%)
09404 Dividend Yield - Close
08371 Return on Equity - per Share
09400 Dividend Yield - High
08656 Reinvestment Rate - Total
09401 Dividend Yield - Low
08651 Reinvestment Rate - per Share
09406 Dividend Yield - Avg High-Low
08326 Return on Assets
09504 Dividend Payout per Share
08376 Return on Invested Capital
09304 Price/Book Value Ratio - Close
08911 Retained Earnings % Equity
09300 Price/Book Value Ratio - High
08381 Cash Earnings Return on Equity
09301 Price/Book Value Ratio - Low
08311 Cash Flow/Sales
09306 Price/Book Value Ratio - Avg High-
Low 08316 Operating Profit Margin
09904 Price/Sales per Share Ratio 08361 Operating Income Return on Total
Capital
08801 Total Investment Return
08321 Pre-tax Margin
08806 Price Volatility
08346 Tax Rate % #
09704 Market Capitalization/Common Equity
08356 Interest Rate - Estimated Average
08366 Net Margin
Growth Rates
15519 Operating Income % Premiums
Earned
Annual Statistics
15549 Loss Ratio
08661 Insurance Reserves
08351 Sales per Employee
08631 Net Sales/Revenues Growth
08646 Operating Income Growth
08636 Net Income Growth Asset Utilization
08621 Total Assets Growth Annual Statistics
08616 Equity Growth
08406 Assets per Employee
08626 Employees Growth
08401 Total Asset Turnover
08601 Earnings per Share Growth
15091 Invested Assets % Assets
08611 Dividends per Share Growth
08606 Book Value per Share Growth
Leverage
08676 Net Margin Growth
08579 Market Capitalization Growth Annual Statistics
08231 Total Debt % Common Equity
08226 Long Term Debt % Common Equity
08221 Total Debt % Total Capital
08216 Long Term Debt % Total Capital

Issue 6

© Thomson Financial 2003-2007 174 Confidential Information of Thomson Financial

 Limited Data Set Companies Template

08211 Minority Interest % Total Capital OTHER FINANCIAL COMPANIES

08201 Equity % Total Capital Notes:
08206 Preferred Stock % Total Capital #: Only available since May 2003
08256 Dividend Payout (% Earnings)
08906 Cash Dividends % Cash Flow
General Information
08236 Total Debt % Total Assets
06001 Company Name
08241 Common Equity % Total Assets
06003 Company Name - Short
08287 Total Assets / Common Equity Ratio
06014 Acronym
15121 Total Capital % Total Assets
00000 Company Status
08261 Operating Cash/Fixed Charges
06094 Post Office Box
08266 Fixed Assets % Common Equity
06021 Building
08291 EBIT / Total Interest Expense Ratio
06022 Street
15173 Earnings Asset % Total Available
Funds 06023 Address City

15097 Invested Assets % Liabilities 06024 Address State

06025 Post Code/Zip Code
06026 Nation
Other Ratios
06027 Nation Code
Annual Statistics 06028 Region
15133 Unearned Premium % Total Capital 06031 Phone Number
15580 Total Investments % Total Capital 06033 FAX Number
06030 Internet Address
Company Specific Accounting 06041 Officer 1 - Name
Practices Officer 1 - Title
07531 Accounting method for long term 06051 Officer 2 - Name
investment > 50%
Officer 2 - Title
07546 Auditor’s opinion
18357 Investor Relations - Name
18358 Investor Relations - Address
18356 Investor Relations – E-Mail Address
18359 Investor Relations - Phone/Fax
11516 Date Added to Product
07033 Full/Limited Coverage Indicator
07015 Inactive Date
06092 Business Description - Extended
07011 Employees
06100 Entity Type
06099 Currency of Document

Issue 6

© Thomson Financial 2003-2007 175 Confidential Information of Thomson Financial

 Limited Data Set Companies Template

05350 Date of Fiscal Period End 19543 Product Segment 5 - Assets

05352 Month of Fiscal Year End 19546 Product Segment 5 - SIC Code
05351 Length of Fiscal Period 19550 Product Segment 6 - Description
11556 Indicator – Restated Data Exists 19551 Product Segment 6 - Sales
11557 Indicator – Restatement Type 19553 Product Segment 6 - Assets
11558 Indicator – Early Release 19556 Product Segment 6 - SIC Code
(Restatement)
19560 Product Segment 7 - Description
11559 Indicator – Restatement Reason Code
19561 Product Segment 7 - Sales
19563 Product Segment 7 - Assets
Industry 19566 Product Segment 7 - SIC Code
06011 Industry Group 19570 Product Segment 8 - Description
06010 General Industry Classification 19571 Product Segment 8 - Sales
07040 ICB Code 19573 Product Segment 8 - Assets
07021 SIC Code 1 19576 Product Segment 8 - SIC Code
07022 SIC Code 2 19580 Product Segment 9 - Description
07023 SIC Code 3 19581 Product Segment 9 - Sales
19583 Product Segment 9 - Assets

Product Segment Data 19586 Product Segment 9 - SIC Code

19590 Product Segment 10 - Description
19500 Product Segment 1 - Description
19591 Product Segment 10 - Sales
19501 Product Segment 1 - Sales
19593 Product Segment 10 - Assets
19503 Product Segment 1 - Assets
19596 Product Segment 10 - SIC Code
19506 Product Segment 1 - SIC Code
19510 Product Segment 2 - Description
19511 Product Segment 2 - Sales Key Items in US Dollars
19513 Product Segment 2 - Assets 07211 Market Capitalization - Current
19516 Product Segment 2 - SIC Code 07210 Market Capitalization
19520 Product Segment 3 - Description 07221 Common Equity - Current
19521 Product Segment 3 - Sales 07220 Common Equity
19523 Product Segment 3 - Assets 07230 Total Assets
19526 Product Segment 3 - SIC Code 07240 Net Sales or Revenues
19530 Product Segment 4 - Description 07250 Net Income
19531 Product Segment 4 - Sales
19533 Product Segment 4 - Assets Stock Data
19536 Product Segment 4 - SIC Code
Current Information
19540 Product Segment 5 - Description
06005 Type of Share
19541 Product Segment 5 - Sales

Issue 6

© Thomson Financial 2003-2007 176 Confidential Information of Thomson Financial

 Limited Data Set Companies Template

05601 Ticker Symbol 08001 Market Capitalization

06004 CUSIP 05201 Earnings per Share
06006 SEDOL 05210 Earnings per Share – Basic – Year
06008 ISIN 05290 Fully Diluted Earnings per Share
06035 Worldscope Identifier 05202 Earnings per Share - Fiscal Year End
06105 Worldscope Permanent I.D. 05200 Earnings Report Frequency
06034 Disclosure Company Identifier 18209 Earnings per Share Including
Extraordinary Items – Fiscal #
06038 I/B/E/S Ticker
05230 Earnings per Share after Extraordinary
06040 Dow Jones Company Symbol
Items
11501 Indicator - Currently a Multiple Share
05225 Includes Extraordinary Credit/Charge
Company
per Share
11519 Indicator – Limited Data Set Company
05226 Extraordinary Credit/Charge per Share
07035 Latest Interim Date
05227 Includes Pre-tax Extraordinary
05427 Stock Exchange(s) Listed Credit/Charge per Share
05661 Stock Index Information 05240 DVFA Earnings (Germany)
11496 Indicator - ADR 05203 OVFA Earnings per Share (Austria)
05006 Market Price - Current 05725 Headline Earnings per Share (U.K.)
05009 Date of Current Price 05101 Dividends per Share
05007 Market Price - Year to Date - High 05110 Dividends per Share - Fiscal
05008 Market Price - Year to Date - Low 05102 Dividends per Share - Gross
05091 Market Price – 52 Week High 05100 Dividend Report Frequency
05092 Market Price – 52 Week Low 05476 Book Value per Share
08003 Market Capitalization (Public) - Current 05486 Tangible Book Value per Share
08005 Market Capitalization - Current 05491 Book Value – Outstanding Shares -
Fiscal
05302 Common Shares Outstanding -
Current 05501 Cash Flow per Share
05306 Date of Common Shares 05502 Cash Flow per Share - Fiscal
05255 Earnings per Share - Last 12 Months 05507 Free Cash Flow per Share
05256 Date of Last 12 Months EPS 05508 Sales per Share
05145 Dividends per Share - Last 12 Months 05509 Operating Profit per Share
05190 Indicated Dividend Rate 05505 Capital Expenditure per Share
05480 Book Value per Share - Current 05301 Common Shares Outstanding
05510 Cash Flow per Share - Current 05309 Par Value
05191 Common Shares Used to Calculate
Annual Statistics
EPS
05001 Market Price - Year End
05192 Common Shares Used to Calculate
05002 Market Price - High Basic EPS
05003 Market Price - Low

Issue 6

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 Limited Data Set Companies Template

05194 Common Shares Used to Calculate 03426 Minority Interest

Fully Diluted EPS
03451 Preferred Stock
05576 Stock Split/Dividend Ratio
03501 Common Equity
05575 Stock Split/Dividend Ratio - Fiscal
03493 Other Appropriated Reserves
Weekly Time Series 03494 Unappropriated (Free) Reserves
05652 Common Shares Traded – Weekly 03495 Retained Earnings
05080 Market Price – Week Close 03999 Total Liabilities & Shareholders' Equity
05081 Market Price – Week High
05082 Market Price – Week Low Income Statement
01001 Net Sales or Revenues
Balance Sheet 01051 Cost of Goods Sold #
01075 Interest Expense – Total
Assets
01151 Depreciation, Depletion & Amortization
02001 Cash & Short Term Investments
01101 Selling, General & Administrative
02051 Receivables (Net)
Expenses #
02255 Investments - Total
01249 Operating Expenses - Total
02501 Property, Plant & Equipment - Net
01250 Operating Income
02301 Property Plant and Equipment –
01401 Pre-tax Income
Gross #
01451 Income Taxes #
02401 Accumulated Depreciation #
01501 Minority Interest #
02652 Other Assets
01551 Net Income before Extraordinary
02649 Total Intangible Other Assets - Net
Items/Preferred Dividends
02101 Inventories - Total
01701 Preferred Dividend Requirements
02999 Total Assets
01706 Net Income after Preferred Dividends
(Basic EPS)
Liabilities & Shareholders' Equity
03255 Total Debt
03051 Short Term Debt & Current Portion Funds Flow Statement - per FASB
of Long Term Debt 95
03251 Long Term Debt 04049 Depreciation & Depletion #
03245 Long Term Debt Excluding 04201 Funds from Operations
Capitalized Leases
04860 Net Cash Flow - Operating Activities
03249 Capitalized Lease Obligations
04601 Capital Expenditures (Additions to
03263 Deferred Taxes Fixed Assets)
03257 Deferred Tax Liability in Untaxed 04870 Net Cash Flow - Investing
Reserves
04551 Cash Dividends Paid - Total
03273 Other Liabilities
05376 Common Dividends (Cash)
03351 Total Liabilities
05401 Preferred Dividends (Cash)
03401 Non-Equity Reserves

Issue 6

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 Limited Data Set Companies Template

04890 Net Cash Flow - Financing Interim Data

04840 Effect of Exchange Rate on Cash
Qtr 1 Qtr 2 Qtr 3 Qtr 4
04851 Increase/Decrease in Cash & Short
Term Investments Interim Sales 19101 19102 19103 19104
Interim Pre-tax 19105 19106 19107 19108
Income
Supplementary Data
Interim Net 19109 19110 19111 19112
Asset Fields Profit

18214 Exchange Rate Used in Translating Number of 05217 05218 05219 05220
Balance Sheet Months-EPS

02654 Total Intangible Other Assets - Gross Earnings per 05221 05222 05223 05224
Share
02655 Total Intangible Other Assets –
Accumulated Amortization Earnings per 05211 05212 05213 05214
Share – Basic
02300 Total Assets - As Reported
Fully Diluted 05291 05292 05293 05294
Income Statement Fields EPS

18215 Exchange Rate Used in Translating EPS - Report 05901 05902 05903 05904
Income Statement/Cash Flow Date

01251 Interest Expense on Debt EPS - 12 05251 05252 05253 05254

Months
18224 Amortization and Impairment of
Goodwill Dividends per 05121 05122 05123 05124
Share
18225 Impairment of Goodwill
DPS - 05126 05127 05128
18226 Impairment of Other Intangibles Gross05125
18274 Impairment of Property, Plant & DPS - 05910 05911 05912 05913
Equipment Declared Date
18275 Impairment of Financial Fixed Assets DPS - Record 05917 05918 05919 05920
18191 Earnings before Interest and Taxes Date
(EBIT) DPS - Ex-Div 05923 05924 05925 05926
18198 Earnings before Interest, Taxes & Date
Depreciation (EBITDA) DPS - Payable 05929 05930 05931 05932
01651 Net Income - Bottom Line Date

01751 Net Income Used to Calculate DPS – Extra 05151 05152 05153 05154
Earnings per Share DPS - Extra – 05171 05172 05173 05174
01705 Net Income Used to Calculate Fully Gross
Diluted Earnings per Share DPS - Extra - 05935 05936 05937 05938
Dec Date
Other Fields
DPS - Extra - 05941 05942 05943 05944
04500 External Financing Rec Date
03998 Total Capital DPS - Extra - 05947 05948 05949 05950
Ex-Div Date
DPS - Extra - 05953 05954 05955 05956
Pay Date

Issue 6

© Thomson Financial 2003-2007 179 Confidential Information of Thomson Financial

 Limited Data Set Companies Template

09203 Earnings Yield - Current High

Qtr 1 Qtr 2 Qtr 3 Qtr 4
09205 Earnings Yield - Current Low
DPS - Special 05155 05156 05157 05158
09302 Price/Book Value Ratio - Current
DPS - Special 05175 05176 05177 05178
– Gross 09602 Price/Cash Flow - Current
DPS - Special 05965 05966 05968 05969 09402 Dividend Yield - Current
- Dec Date 08372 Return on Equity - per Share - Current
DPS - Special 05970 05971 05972 05973 08652 Reinvestment Rate - per Share -
- Rec Date Current
DPS - Special 05959 05960 05961 05962 09502 Dividend Payout - per Share - Current
- Ex-Div Date
09001 Price Trend - Last Week
DPS - Special 05976 05977 05978 05979
- Payable Date 09005 Price Trend - Four Week
DPS - 12 05131 05132 05133 05134 09011 Price Trend - Quarter to Date
Months 09016 Price Trend - Previous Quarter
09021 Price Trend - Year to Date
Monthly Price Information 09006 Price Trend - 13 Weeks
09007 Price Trend – 26 Weeks
Month End High Low
Market Price Price Price 09026 Price Trend - 52 Weeks

January 05015 05016 05017 09802 Beta

February 05020 05021 05022 09803 Alpha

March 05025 05026 05027 Annual Statistics

April 05030 05031 05032 09104 Price/Earnings Ratio - Close
May 05035 05036 05037 09100 Price/Earnings Ratio - High
June 05040 05041 05042 09101 Price/Earnings Ratio - Low
July 05045 05046 05047 09106 Price/Earnings Ratio - Avg High-Low
August 05050 05051 05052 09204 Earnings Yield - Close
September 05055 05056 05057 09200 Earnings Yield - High
October 05060 05061 05062 09201 Earnings Yield - Low
November 05065 05066 05067 09206 Earnings Yield - Avg High-Low
December 05070 05071 05072 09604 Price/Cash Flow Ratio
09404 Dividend Yield - Close
Stock Performance 09400 Dividend Yield - High
09401 Dividend Yield - Low
Current Information
09406 Dividend Yield - Avg High-Low
09102 Price/Earnings Ratio - Current
09504 Dividend Payout per Share
09103 Price/Earnings Ratio - Current High
09304 Price/Book Value Ratio - Close
09105 Price/Earnings Ratio - Current Low
09300 Price/Book Value Ratio - High
09202 Earnings Yield - Current

Issue 6

© Thomson Financial 2003-2007 180 Confidential Information of Thomson Financial

 Limited Data Set Companies Template

09301 Price/Book Value Ratio - Low 08316 Operating Profit Margin

09306 Price/Book Value Ratio - Avg High- 08361 Operating Income Return on Total
Low Capital
09904 Price/Sales per Share Ratio 08321 Pre-tax Margin
08801 Total Investment Return 08346 Tax Rate % #
08806 Price Volatility 08356 Interest Rate - Estimated Average
09704 Market Capitalization/Common Equity 08366 Net Margin
15587 Earning Assets % Total Assets

Growth Rates 08351 Sales per Employee

Annual Statistics
Asset Utilization
08631 Net Sales/Revenues Growth
08646 Operating Income Growth Annual Statistics
08636 Net Income Growth 08406 Assets per Employee
08621 Total Assets Growth 08401 Total Asset Turnover
08616 Equity Growth 15091 Invested Assets % Total Assets
08626 Employees Growth 08416 Capital Expenditures % Total Assets
08601 Earnings per Share Growth 08421 Capital Expenditures % Sales
08611 Dividends per Share Growth
08606 Book Value per Share Growth Leverage
08676 Net Margin Growth
Annual Statistics
08579 Market Capitalization Growth
08231 Total Debt % Common Equity
08226 Long Term Debt % Common Equity
Profitability
08221 Total Debt % Total Capital
Annual Statistics 08216 Long Term Debt % Total Capital
08301 Return on Equity - Total (%) 08211 Minority Interest % Total Capital
08371 Return on Equity - per Share 08201 Equity % Total Capital
08651 Reinvestment Rate - per Share 08206 Preferred Stock % Total Capital
08656 Reinvestment Rate - Total 08236 Total Debt % Total Assets
08326 Return on Assets 08241 Common Equity % Total Assets
08376 Return on Invested Capital 08287 Total Assets / Common Equity Ratio
08911 Retained Earnings % Equity 15121 Total Capital % Total Assets
08381 Cash Earnings Return on Equity 15097 Invested Assets % Liabilities
08311 Cash Flow/Sales 08256 Dividend Payout (% Earnings)
08331 Cost of Goods Sold / Sales # 08906 Cash Dividends % Cash Flow
08336 Selling, General & Administrative 08251 Fixed Charge Coverage Ratio
Expense / Sales #

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 Limited Data Set Companies Template

08250 Cash Dividend Coverage Ratio

08261 Operating Cash/Fixed Charges
08266 Fixed Assets % Common Equity
08291 EBIT / Total Interest Expense Ratio

Company Specific Accounting

Practices
07531 Accounting method for long term
investment > 50%
07546 Auditor’s opinion

Issue 6

© Thomson Financial 2003-2007 182 Confidential Information of Thomson Financial

Interim Time Series Template
BANKS 18453 Earnings per Share – Included Extra
Cr/Chg After Tax – Basic - Revised
18446 Earnings per Share – Included Extra
General Information Cr/Chg After Tax – Fully Diluted
06099 Currency of Document 18454 Earnings per Share – Included Extra
07034 Indicator – Data Update Cr/Chg After Tax – Fully Diluted -
Revised
05350 Date of Fiscal Period End
18428 Earnings per Share – Included Extra
05351 Length of Fiscal Period Pre-tax Cr/Chg – Basic
11556 Indicator – Restated Data Exists 18457 Earnings per Share – Included Extra
11557 Indicator – Restatement Type Pre-tax Cr/Chg – Basic – Revised

11558 Indicator – Early Release 18448 Earnings per Share – Included Extra
(Restatement) Pre-tax Cr/Chg – Fully Diluted

11559 Indicator – Restatement Reason Code 18458 Earnings per Share – Included Extra
Pre-tax Cr/Chg – Fully Diluted -
Revised
05116 Dividends per Share (Interim)
Stock Data 05112 Dividends Per Share – Extra (Interim)

08001 Market Capitalization 05114 Dividends per share – Special (Interim)

07210 Market Capitalization (US$) 18266 Trailing Twelve Months Dividends

05202 Earnings per Share – Fiscal Period 05486 Tangible Book Value per Share
Generic 05491 Book Value – Outstanding Shares
18209 EPS Fiscal Period Generic after Extra 05502 Cash Flow per Share – Fiscal Period
Items
18265 Trailing Twelve Months Cash Flow per
18208 Earnings per Share – Continuing Share
Operations
18100 Enterprise Value
18205 Discontinued Operations – Total – per
Share 05301 Common Shares Outstanding

18264 Trailing Twelve Months Earnings per 05191 Common Shares Used to Calculate
Share EPS

18420 Earnings per Share – Fiscal Period – 05192 Common Shares Used to Calculate
Basic Basic EPS

18469 Earnings per Share – Fiscal Period – 05194 Common Shares Used to Calculate
Basic – Revised Fully Diluted EPS

18440 Earnings per Share – Fiscal Period -

Fully Diluted
Balance Sheet
18470 Earnings per Share – Fiscal Period –
Fully Diluted – Revised Assets
18426 Earnings per Share – Included Extra 02004 Cash & Due from Banks
Cr/Chg After Tax – Basic

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02255 Investments – Total 01401 Pre-tax Income

02276 Loans - Net 01451 Income Taxes
02055 Interbank Loans 01501 Minority Interest
02501 Property, Plant & Equipment - Net 01503 Equity in Earnings
02652 Other Assets 01505 Discontinued Operations
02649 Total Intangible Other Assets - Net 01551 Net Income before Extraordinary
Items/Pfd Dividends
02999 Total Assets
01601 Extraordinary Items & Gain/Loss Sale
Liabilities & Shareholders' Equity of Assets
03019 Deposits - Total 01651 Net Income before Preferred
Dividends
03255 Total Debt
01701 Preferred Dividend Requirements
03051 Short Term Debt & Current Portion
of Long Term Debt 01706 Net Income used to calculate Basic
EPS
03251 Long-Term Debt
01705 Net Income used to calculate Diluted
03245 Long-Term Debt Excluding
EPS
Capitalized Leases
01751 Net Income available to common
03249 Capitalized Lease Obligations
03263 Deferred Taxes
03273 Other Liabilities Funds Flow Statement
03351 Total Liabilities 04201 Funds from Operations
03426 Minority Interest 04831 Funds from/for Other Operating
Activities
03451 Preferred Stock
04860 Net Cash Flow - Operating Activities
03501 Common Equity
04601 Capital Expenditures
03999 Total Liabilities & Shareholders' Equity
04870 Net Cash Flow – Investing
04251 Net Proceeds from Sale/Issuance
Income Statement of Common & Preferred
01016 Interest Income - Total 04890 Net Cash Flow - Financing
01075 Interest Expense – Total 04840 Effect of Exchange Rate on Cash
01251 Interest Expense on Debt 04851 Increase/Decrease in Cash & Short
Term Investments
01076 Net Interest Income
01021 Non-Interest Income - total
01245 Non-Interest Expense - total Supplementary Data
04049 Depreciation and Depletion
Balance Sheet
01271 Provision for Loan Losses
18214 Exchange Rate Used in Translating
01250 Operating Income Balance Sheet
01262 Other Income/Expense - Net 02005 Cash & Equivalents – Generic
01267 Pre-tax Equity in Earnings 03055 Federal Funds (Liability)

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03056 Securities Sold under Repurchase 08346 Tax Rate

Agreements
Other Fields
18852 Comprehensive Income – Hedging
Gain/Loss 03998 Total Capital
18854 Comprehensive Income – Other 18228 Tier 1 Capital
18851 Comprehensive Income – Pension 18229 Tier 2 Capital
Liability
18157 Capital Adequacy Ratio – Tier 1
18853 Comprehensive Income – Unearned
18158 Capital Adequacy Ratio – Total Capital
Compensation
18199 Net Debt
18168 Mandatorily Redeemable Trust
Preferred Securities 18156 Risk Weighted Assets
18167 Other Mandatory Redeemable 03995 Total Shareholders’ Equity
Instruments
02654 Total Intangible Other Assets - Gross
Stock Performance
02655 Total Intangible Other Assets –
Accumulated Amortization Annual Statistics
02300 Total Assets - As Reported
09104 Price/Earnings Ratio – Close
09604 Price/Cash Flow Ratio
Income Statement Fields 09404 Dividend Yield - Close
18215 Exchange Rate Used in Translating 09304 Price/Book Value Ratio - Close
Income Statement/Cash Flow
09905 Market Capitalization to Trailing Twelve
01001 Net Sales or Revenues Months Revenue Ratio
18224 Amortization and Impairment of 09704 Market Capitalization to Common Equity
Goodwill
08801 Total Investment Return – year ago
18225 Impairment of Goodwill
18226 Impairment of Other Intangibles
Growth Rates
18274 Impairment of Property, Plant &
Equipment Annual Statistics
18275 Impairment of Financial Fixed Assets 08698 Net Sales/Revenue Growth (period vs.
18191 Earnings before Interest and Taxes year ago)
(EBIT) 08631 Net Sales/Revenues Growth
18198 Earnings before Interest, Taxes & 08636 Net Income Growth
Depreciation (EBITDA)
08676 Net Margin Growth
18262 Trailing Twelve Months Net
Sales/Revenues 08621 Total Assets Growth (year ago)
18269 Trailing Twelve Months Interest 08616 Equity Growth (year ago)
Expense 08601 Earnings per Share Growth
18271 Trailing Twelve Months Pre Tax 08699 Earnings per Share Growth (Period vs.
Income Year Ago)
18270 Trailing Twelve Months Income Taxes 08611 Dividends per Share Growth
18263 Trailing Twelve Months Net Profit

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08606 Book Value per Share Growth (year INDUSTRIALS

ago)
08579 Market Capitalization Growth (year
ago) General Information
06099 Currency of Document
Profitability 07034 Indicator – Data Update
05350 Date of Fiscal Period End
Annual Statistics
05351 Length of Fiscal Period
08301 Return on Equity – Total (%)
11556 Indicator – Restated Data Exists
08371 Return on Equity - per Share
11557 Indicator – Restatement Type
08651 Reinvestment Rate - per Share
11558 Indicator – Early Release
08326 Return on Assets (Restatement)
08381 Cash Earnings Return on Equity 11559 Indicator – Restatement Reason Code
08311 Cash Flow/Sales
08316 Operating Profit Margin
Stock Data
18306 Trailing Twelve Months Operating
Margin 08001 Market Capitalization

18305 Trailing Twelve Months Operating 07210 Market Capitalization (US$)

Profit 05202 Earnings per Share – Fiscal Period
08321 Pre-tax Margin Generic

18304 Trailing Twelve Months Pre-tax Margin 18209 EPS Fiscal Period Generic after Extra
Items
08366 Net Margin
18208 Earnings per Share – Continuing
18268 Trailing Twelve Months Net Margin Operations
18205 Discontinued Operations – Total – per
Share
Asset Utilization
18264 Trailing Twelve Months Earnings per
Annual Statistics Share
08401 Total Asset Turnover 05116 Dividends per Share (Interim)
05112 Dividends Per Share – Extra (Interim)

Leverage 05114 Dividends per share – Special (Interim)

18266 Trailing Twelve Months Dividends
Annual Statistics 05486 Tangible Book Value per Share
08231 Total Debt % Common Equity
05491 Book Value – Outstanding Shares
08226 Long Term Debt % Common Equity
05502 Cash Flow per Share – Fiscal Period
08236 Total Debt % Total Assets
18265 Trailing Twelve Months Cash Flow per
08241 Common Equity % Total Assets Share
08287 Total Assets / Common Equity Ratio 18100 Enterprise Value
08261 Operating Cash/Fixed Charges 05301 Common Shares Outstanding
08266 Fixed Assets % Common Equity

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05191 Common Shares Used to Calculate Income Statement

EPS
01001 Net Sales or Revenues
05192 Common Shares Used to Calculate
Basic EPS 01051 Cost of Goods Sold
05194 Common Shares Used to Calculate 01100 Gross Income
Fully Diluted EPS
01151 Depreciation, Depletion & Amortization
01230 Other Operating Expenses
Balance Sheet 01250 Operating Income
01251 Interest Expense on Debt
Assets
01267 Pre-tax Equity in Earnings
02001 Cash & Short Term Investments
01262 Other Income/Expense - Net
02051 Receivables (Net)
01401 Pre-tax Income
02101 Inventories –Total
01451 Income Taxes
02149 Other Current Assets
01501 Minority Interest
02201 Current Assets - Total
01503 Equity in Earnings
02501 Property Plant and Equipment - Net
01505 Discontinued Operations
02652 Other Assets
01551 Net Income before Extraordinary
02649 Total Intangible Other Assets - Net
Items/Preferred Dividends
02999 Total Assets
01701 Preferred Dividend Requirements
Liabilities & Shareholders' Equity 01706 Net Income after Preferred Dividends
(Basic EPS)
03051 Short Term Debt & Current Portion of
Long Term Debt 01601 Extraordinary Items & Gain/Loss Sale
of Assets
03066 Other Current Liabilities
03101 Current Liabilities - Total
03251 Long Term Debt Funds Flow Statement
03245 Long Term Debt Excluding 04049 Depreciation and Depletion
Capitalized Leases
04051 Depreciation, Depletion &
03249 Capitalized Lease Obligations Amortization
03263 Deferred Taxes 04201 Funds from Operations
03273 Other Liabilities 04831 Funds from/for Other Operating
Activities
03351 Total Liabilities
04860 Net Cash Flow - Operating Activities
03426 Minority Interest
04601 Capital Expenditures
03451 Preferred Stock
04870 Net Cash Flow – Investing
03501 Common Equity
04251 Net Proceeds from Sale/Issuance
03480 Common Stock
of Common & Preferred
03999 Total Liabilities & Shareholders' Equity
04890 Net Cash Flow - Financing
04840 Effect of Exchange Rate on Cash

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04851 Increase/Decrease in Cash & Short 18274 Impairment of Property, Plant &
Term Investments Equipment
18275 Impairment of Financial Fixed Assets

Supplementary Data 18191 Earnings before Interest and Taxes

(EBIT)
Asset fields 18198 Earnings before Interest, Taxes &
Depreciation (EBITDA)
18214 Exchange Rate Used in Translating
Balance Sheet 01651 Net Income - Bottom Line
02005 Cash & Equivalents - Generic 01751 Net Income Used to Calculate
Earnings per Share
18299 Computer Software
01705 Net Income Used to Calculate Fully
18390 Construction Work in Progress
Diluted Earnings per Share
18392 Accumulated Depreciation –
18262 Trailing Twelve Months Net
Construction Work in Progress
Sales/Revenues
02654 Total Intangible Other Assets - Gross
18269 Trailing Twelve Months Interest
02655 Total Intangible Other Assets – Expense
Accumulated Amortization
18271 Trailing Twelve Months Pre Tax
02300 Total Assets - As Reported Income
18270 Trailing Twelve Months Income Taxes

Liability Fields 18263 Trailing Twelve Months Net Profit

08346 Tax Rate
03255 Total Debt
18263 Trailing Twelve Months Net Profit
18852 Comprehensive Income – Hedging
Gain/Loss
Other Fields
18854 Comprehensive Income – Other
03151 Working Capital
18851 Comprehensive Income – Pension
03998 Total Capital
Liability
18199 Net Debt
18853 Comprehensive Income – Unearned
Compensation 03995 Total Shareholders’ Equity
18168 Mandatorily Redeemable Trust
Preferred Securities
Stock Performance
18167 Other Mandatory Redeemable
Instruments 09104 Price/Earnings Ratio – Close
09604 Price/Cash Flow Ratio
Income Statement Fields
09404 Dividend Yield - Close
18215 Exchange Rate Used in Translating
Income Statement/Cash Flow 09304 Price/Book Value Ratio - Close
18155 Operating Income before 09905 Market Capitalization to Trailing
Depreciation/Amortization Twelve Months Revenue Ratio
18224 Amortization and Impairment of 09704 Market Capitalization to Common
Goodwill Equity
18225 Impairment of Goodwill 08801 Total Investment Return – year ago
18226 Impairment of Other Intangibles

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Growth Rates Asset Utilization

08698 Net Sales/Revenue Growth (period vs. 08401 Total Asset Turnover
year ago)
08631 Net Sales/Revenues Growth
Leverage
08636 Net Income Growth
08231 Total Debt % Common Equity
08676 Net Margin Growth
08226 Long Term Debt % Common Equity
08621 Total Assets Growth (year ago)
08236 Total Debt % Total Assets
08616 Equity Growth (year ago)
08241 Common Equity % Total Assets
08601 Earnings per Share Growth
08287 Total Assets / Common Equity Ratio
08699 Earnings per Share Growth (Period vs.
Year Ago) 08251 Fixed Charge Coverage Ratio
08611 Dividends per Share Growth 08261 Operating Cash/Fixed Charges
08606 Book Value per Share Growth (year 08266 Fixed Assets % Common Equity
ago)
08579 Market Capitalisation Growth (year
ago) Liquidity
08106 Current Ratio

Profitability 08111 Cash & Equivalents % Total Current

Assets
08301 Return on Equity – Total (%)
08371 Return on Equity - per Share
08651 Reinvestment Rate - per Share
08326 Return on Assets
08381 Cash Earnings Return on Equity
08311 Cash Flow/Sales
08306 Gross Profit Margin
18267 Trailing Twelve Months Gross Margin
08316 Operating Profit Margin
18306 Trailing Twelve Months Operating
Margin
18305 Trailing Twelve Months Operating
Profit
08321 Pre-tax Margin
18304 Trailing Twelve Months Pre-tax Margin
08366 Net Margin
18268 Trailing Twelve Months Net Margin

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INSURANCE 05191 Common Shares Used to Calculate

EPS
05192 Common Shares Used to Calculate
General Information Basic EPS

06099 Currency of Document 05194 Common Shares Used to Calculate

Fully Diluted
07034 Indicator – Data Update
05350 Date of Fiscal Period End
05351 Length of Fiscal Period
Balance Sheet
11556 Indicator – Restated Data Exists Assets
11557 Indicator – Restatement Type 02255 Investments – Total
11558 Indicator – Early Release 02501 Property, Plant and Equipment – Net
(Restatement)
02652 Other Assets
11559 Indicator – Restatement Reason Code
02649 Total Intangible Other Assets - Net
02999 Total Assets
Stock Data
Liabilities & Shareholders' Equity
08001 Market Capitalization
03030 Insurance Reserves – Total
07210 Market Capitalization (US$)
03005 Benefit & Loss Reserves
05202 Earnings per Share – Fiscal Period
Generic 03010 Unearned Premiums

18209 EPS Fiscal Period Generic after Extra 03020 Policy & Contract Claims
Items 03023 Other Insurance Reserves
18208 Earnings per Share – Continuing 03255 Total Debt
Operations
03051 Short Term Debt & Current Portion
18205 Discontinued Operations – Total – per of Long Term Debt
Share
03251 Long Term Debt
18264 Trailing Twelve Months Earnings per
Share 03245 Long Term Debt Excluding
Capitalized Leases
05116 Dividends per Share (Interim)
03249 Capitalized Lease Obligations
05112 Dividends Per Share – Extra (Interim)
03263 Deferred Taxes
05114 Dividends per share – Special (Interim)
03273 Other Liabilities
18266 Trailing Twelve Months Dividends
03351 Total Liabilities
05486 Tangible Book Value per Share
03426 Minority Interest
05491 Book Value – Outstanding Shares
03451 Preferred Stock
05502 Cash Flow per Share – Fiscal Period
03501 Common Equity
18265 Trailing Twelve Months Cash Flow per
Share 03480 Common Stock

18100 Enterprise Value 03440 Policyholders' Equity

05301 Common Shares Outstanding 03999 Total Liabilities & Shareholders' Equity

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Income Statement 02655 Total Intangible Other Assets –

Accumulated Amortization
01001 Net Sales or Revenues
02300 Total Assets - As Reported
01002 Premiums Earned
01020 Other Operating Income
Liability & Shareholders' Equity Fields
01249 Operating Expenses - Total
03498 Unrealized Gain/Loss on Marketable
01250 Operating Income
Securities
01251 Interest Expense on Debt
18852 Comprehensive Income – Hedging
01262 Other Income/Expense - Net Gain/Loss
01401 Pre-tax Income 18854 Comprehensive Income – Other
01551 Net Income before Extraordinary 18851 Comprehensive Income – Pension
Items/Preferred Dividends Liability
01701 Preferred Dividend Requirements 18853 Comprehensive Income – Unearned
Compensation
01706 Net Income after Preferred Dividends
(Basic EPS) 18168 Mandatorily Redeemable Trust
Preferred Securities
01601 Extraordinary Items & Gain/Loss Sale
of Assets 18167 Other Mandatory Redeemable
Instruments

Funds Flow Statement Income Statement Fields

18215 Exchange Rate Used in Translating
04201 Funds from Operations
Income Statement/Cash Flow
04831 Funds from/for Other Operating
01071 Current Insurance Benefits
Activities
01078 Loss Adjustment Expense
04860 Net Cash Flow - Operating Activities
18224 Amortization and Impairment of
04601 Capital Expenditures
Goodwill
04870 Net Cash Flow - Investing
18225 Impairment of Goodwill
04251 Net Proceeds from Sale/Issuance
18226 Impairment of Other Intangibles
of Common & Preferred
18274 Impairment of Property, Plant &
04890 Net Cash Flow - Financing
Equipment
04840 Effect of Exchange Rate on Cash
18275 Impairment of Financial Fixed Assets
04851 Increase/Decrease in Cash & Short
18191 Earnings before Interest and Taxes
Term Investments
(EBIT)
01651 Net Income – Bottom Line
Supplementary Data 01751 Net Income Used to Calculate
Earnings per Share
Asset Fields
01705 Net Income Used to Calculate Fully
18214 Exchange Rate Used in Translating Diluted Earnings per Share
Balance Sheet
18262 Trailing Twelve Months Net
02005 Cash & Equivalents – Generic Sales/Revenues
02654 Total Intangible Other Assets - Gross 18269 Trailing Twelve Months Interest
Expense

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18271 Trailing Twelve Months Pre Tax Profitability

Income
08301 Return on Equity – Total (%)
18270 Trailing Twelve Months Income Taxes
08371 Return on Equity - per Share
18263 Trailing Twelve Months Net Profit
08651 Reinvestment Rate - per Share
18263 Trailing Twelve Months Net Profit
08326 Return on Assets
08346 Tax Rate
08381 Cash Earnings Return on Equity
Other Fields
08316 Operating Profit Margin
03998 Total Capital
18306 Trailing Twelve Months Operating
18199 Net Debt Margin
03995 Total Shareholders’ Equity 18305 Trailing Twelve Months Operating
Profit
08311 Cash Flow/Sales
Stock Performance
08321 Pre-tax Margin
09104 Price/Earnings Ratio – Close
18304 Trailing Twelve Months Pre-tax Margin
09604 Price/Cash Flow Ratio
08366 Net Margin
09404 Dividend Yield - Close
18268 Trailing Twelve Months Net Margin
09304 Price/Book Value Ratio - Close
09905 Market Capitalization to Trailing
Twelve Months Revenue Ratio Asset Utilization
09704 Market Capitalization to Common 08401 Total Asset Turnover
Equity
08801 Total Investment Return – year ago
Leverage
08231 Total Debt % Common Equity
Growth Rates
08226 Long Term Debt % Common Equity
08698 Net Sales/Revenue Growth (period vs.
08236 Total Debt % Total Assets
year ago)
08241 Common Equity % Total Assets
08631 Net Sales/Revenues Growth
08287 Total Assets / Common Equity Ratio
08636 Net Income Growth
08251 Fixed Charge Coverage Ratio
08676 Net Margin Growth
08261 Operating Cash/Fixed Charges
08621 Total Assets Growth (year ago)
08266 Fixed Assets % Common Equity
08616 Equity Growth (year ago)
08601 Earnings per Share Growth
08699 Earnings per Share Growth (Period vs.
Year Ago)
08611 Dividends per Share Growth
08606 Book Value per Share Growth (year
ago)
08579 Market Capitalisation Growth (year
ago)

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OTHER FINANCIALS 05191 Common Shares Used to Calculate

EPS
05192 Common Shares Used to Calculate
General Information Basic EPS

06099 Currency of Document 05194 Common Shares Used to Calculate

Fully Diluted
07034 Indicator – Data Update
05350 Date of Fiscal Period End
05351 Length of Fiscal Period
Balance Sheet
11556 Indicator – Restated Data Exists Assets
11557 Indicator – Restatement Type 02001 Cash & Short Term Investments
11558 Indicator – Early Release 02255 Investments - Total
(Restatement)
02501 Property, Plant & Equipment - Net
11559 Indicator – Restatement Reason Code
02652 Other Assets
02649 Total Intangible Other Assets - Net
02999 Total Assets
Stock Data
Liabilities & Shareholders' Equity
08001 Market Capitalization
03255 Total Debt
07210 Market Capitalization (US$)
03051 Short Term Debt & Current Portion
05202 Earnings per Share – Fiscal Period of Long Term Debt
Generic
03251 Long Term Debt
18209 EPS Fiscal Period Generic after Extra
Items 03245 Long Term Debt Excluding
Capitalized Leases
18208 Earnings per Share – Continuing
Operations 03249 Capitalized Lease Obligations

18205 Discontinued Operations – Total – per 03263 Deferred Taxes

Share 03273 Other Liabilities
18264 Trailing Twelve Months Earnings per 03351 Total Liabilities
Share
03426 Minority Interest
05116 Dividends per Share (Interim)
03451 Preferred Stock
05112 Dividends Per Share – Extra (Interim)
03501 Common Equity
05114 Dividends per share – Special (Interim)
03999 Total Liabilities & Shareholders' Equity
18266 Trailing Twelve Months Dividends
05486 Tangible Book Value per Share
05491 Book Value – Outstanding Shares
Income Statement
05502 Cash Flow per Share – Fiscal Period 01001 Net Sales or Revenues

18265 Trailing Twelve Months Cash Flow per 01249 Operating Expenses - Total
Share 01250 Operating Income
18100 Enterprise Value 01262 Other Income/Expense - Net
05301 Common Shares Outstanding 01401 Pre-tax Income

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01551 Net Income before Extraordinary Liability Fields

Items/Preferred Dividends
18852 Comprehensive Income – Hedging
01701 Preferred Dividend Requirements Gain/Loss
01706 Net Income after Preferred Dividends 18854 Comprehensive Income – Other
(Basic EPS)
18851 Comprehensive Income – Pension
01601 Extraordinary Items & Gain/Loss Sale Liability
of Assets
18853 Comprehensive Income – Unearned
Compensation
Funds Flow Statement 18168 Mandatorily Redeemable Trust
Preferred Securities
04051 Depreciation, Depletion &
Amortization 18167 Other Mandatory Redeemable
Instruments
04201 Funds from Operations
04831 Funds from/for Other Operating Income Statement Fields
Activities 18215 Exchange Rate Used in Translating
04860 Net Cash Flow - Operating Activities Income Statement/Cash Flow

04601 Capital Expenditures 01251 Interest Expense on Debt

04870 Net Cash Flow – Investing 18224 Amortization and Impairment of

Goodwill
04251 Net Proceeds from Sale/Issuance
of Common & Preferred 18225 Impairment of Goodwill

04890 Net Cash Flow - Financing 18226 Impairment of Other Intangibles

04840 Effect of Exchange Rate on Cash 18274 Impairment of Property, Plant &
Equipment
04851 Increase/Decrease in Cash & Short
Term Investments 18275 Impairment of Financial Fixed Assets
01151 Depreciation, Depletion & Amortization
18191 Earnings before Interest and Taxes
Supplementary Data (EBIT)

Asset Fields 18198 Earnings before Interest, Taxes &

Depreciation (EBITDA)
18214 Exchange Rate Used in Translating
Balance Sheet 01651 Net Income - Bottom Line

02005 Cash & Equivalents – Generic 01751 Net Income Used to Calculate
Earnings per Share
18390 Construction Work in Progress
01705 Net Income Used to Calculate Fully
18392 Accumulated Depreciation – Diluted Earnings per Share
Construction Work in Progress
18262 Trailing Twelve Months Net
02654 Total Intangible Other Assets - Gross Sales/Revenues
02655 Total Intangible Other Assets – 18269 Trailing Twelve Months Interest
Accumulated Amortization Expense
02300 Total Assets - As Reported 18271 Trailing Twelve Months Pre Tax
Income
18263 Trailing Twelve Months Net Profit

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18263 Trailing Twelve Months Net Profit Profitability

08301 Return on Equity – Total (%)
Other Fields
08371 Return on Equity - per Share
03998 Total Capital
08651 Reinvestment Rate - per Share
18199 Net Debt
08326 Return on Assets
03995 Total Shareholders’ Equity
08381 Cash Earnings Return on Equity
08316 Operating Profit Margin
Stock Performance 18306 Trailing Twelve Months Operating
Margin
09104 Price/Earnings Ratio – Close
18305 Trailing Twelve Months Operating
09604 Price/Cash Flow Ratio
Profit
09404 Dividend Yield - Close
08311 Cash Flow/Sales
09304 Price/Book Value Ratio - Close
08321 Pre-tax Margin
09905 Market Capitalization to Trailing
18304 Trailing Twelve Months Pre-tax Margin
Twelve Months Revenue Ratio
08366 Net Margin
09704 Market Capitalization to Common
Equity 18268 Trailing Twelve Months Net Margin
08801 Total Investment Return – year ago

Asset Utilization
Growth Rates 08401 Total Asset Turnover
08698 Net Sales/Revenue Growth (period vs.
year ago)
Leverage
08631 Net Sales/Revenues Growth
08231 Total Debt % Common Equity
08636 Net Income Growth
08226 Long Term Debt % Common Equity
08676 Net Margin Growth
08236 Total Debt % Total Assets
08621 Total Assets Growth (year ago)
08241 Common Equity % Total Assets
08616 Equity Growth (year ago)
08287 Total Assets / Common Equity Ratio
08601 Earnings per Share Growth
08251 Fixed Charge Coverage Ratio
08699 Earnings per Share Growth (Period vs.
Year Ago) 08261 Operating Cash/Fixed Charges
08611 Dividends per Share Growth 08266 Fixed Assets % Common Equity
08606 Book Value per Share Growth (year
ago)
08579 Market Capitalisation Growth (year
ago)

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 Field Definitions - Explanation of Format
Standardized definitions are listed alphabetically. The format for these sections is as
follows:

Field Name
Type of Data, Availability, Field Number
Applicable Industries:
Definition
Footnotes

1. Type of Data: Indicates the type of fundamental data or ratio.

Accounting Standard Descriptive Data
Geographic Data Income Data
Product Data Expense Data
Profitability Ratio Asset Data
Liquidity Ratio Liability Data
Leverage Ratio Shareholders' Equity
Data
Asset Utilization Ratio Cash Flow Data
Growth Rate Supplementary Data
Stock Performance Stock Data
Ratio
Other Ratio
2. Availability: Indicates whether a field reflects the current period - Current - or is
available historically - Annual.
3. Field Number: Identifies the Worldscope field number. Worldscope fields are five
bytes. Whenever a four digit field number is given you can assume a "0" precedes
the first digit.
4. Applicable Industries: Lists the general industry classifications for which a field
may be available. These are Industrials (includes Utility and Transportation
Companies), Banks, Insurance and Other Financial Companies.
5. Definition: Descriptive summary of field. In some cases a list of specific items
which are included or excluded will be given. In cases where the definition may
differ depending on the industry type they are listed separately.
6. Footnotes: These are an integral part of the database as it allows the analyst to
provide additional information. They may be standardized or free in form.

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 Accounting Standards
Accounting Method for Long Term Investment Greater than 50%
Accounting Standard, Annual Item; Field 07531
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

Accounting Standards Followed

Accounting Standard, Annual Item; Field 07536
All Industries:
01 Local standards
02 International standards
03 U.S. standards (GAAP)
04 Commonwealth countries standards
05 EU standards
06 International standards and some EU guidelines
07 Specific standards set by the group
08 Local standards with EU and IASC guidelines
09 Not disclosed
10 Local standards with some EU guidelines
11 Local standards – inconsistency problems
12 International standards – inconsistency problems
13 US standards – inconsistency problems
14 Commonwealth standards – inconsistency problems
15 EEC standards – inconsistency problems
16 International standards and some EU guidelines – inconsistency problems
17 Local standards with some OECD guidelines
18 Local standards with some IASC guidelines
19 Local standards with OECD and IASC guidelines
20 US GAAP reclassified from local standards
21 Local standards with a certain reclassification for foreign companies
22 Other
23 IFRS

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 Accounting Standards

Auditor’s Opinion
Accounting Standard, Annual Item; Field 07546
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

U.S. GAAP Information Available

Accounting Standard, Annual Item, Field 18221
All Industries:
01 Limited
02 Full Statement
03 None
This item is currently only available for ADRs.

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 Alphabetical List of Field Definitions

A
Accounts Payable
Liability Data, Annual Item; Field 03040
Industrials:
ACCOUNTS PAYABLE represents the claims of trade creditors for unpaid goods or services that are due
within the normal operating cycle of the company.
Data for this field is generally not available prior to 1989.
It includes but is not restricted to:
Due to factor
Bills of Exchange
Footnotes:
A. Includes

Accounts Payable % Sales

Profitability Ratio, Annual Item; Field 08901
Industrials:
Accounts Payable / Sales * 100

Accounts Payable % Sales – 5 Yr Avg

Profitability Ratio, Annual Item; Field 08905
Industrials:
Arithmetic average of the last five years of Accounts Payable % Sales.

Accounts Receivable Days

Liquidity Ratio, Annual Item; Field 08131
Industrials:
365 / (Net Sales or Revenues / Average of Last Year’s and Current Year’s Receivables-Net
This calculation uses restated data for last years values where available

Accounts Receivable Days 5 Yr Avg

Liquidity Ratio, Annual Item; Field 08135
Industrials:
Arithmetic average of the last five years of Accounts Receivable Days

Accrued Payroll
Liability Data, Annual Item; Field 03054
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.

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It includes but is not restricted to:

Commissions
Vacation Pay
Profit sharing
Incentive bonuses
Pensions
It excludes:
Payroll taxes

Accrued Taxes
Supplementary (Liability) Data, Annual Item; Field 03060
Banks:
ACCRUED TAXES represent the amount of income taxes accrued but not yet paid to the federal, state,
foreign or local government.

Accumulated Depreciation
Asset Data, Annual Item; Field 02401
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 but is not restricted to:
Accumulated depreciation
Accumulated depletion
Accumulated amortization
Depreciation on leasehold improvements
Amortization of Property, Plant & Equipment leased under capitalized lease obligations
Excess depreciation (for Non-U.S. corporations)
It excludes:
Flexible depreciation used for tax purposes (if shown on the balance sheet)
Footnotes:
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

Accumulated Depreciation - Buildings

Asset Data, Annual Item; Field 18384
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.
Footnotes:
A. No standard text
D. Includes other

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Accumulated Depreciation - Land

Asset Data, Annual Item; Field 18383
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.
Footnotes:
A. No standard text
D. Includes other

Accounts Payable
Liability Data, Annual Item; Field 03040
All Industries:
ACCOUNTS PAYABLE represents 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 but is not restricted to:
Due to factor
Bills of Exchange
Footnotes:
A. Includes other current liabilities

Accounts Payable % Sales

Profitability Ratio, Annual Item; Field 08901
All Industries:
Accounts Payable / Sales * 100

Accounts Payable % Sales - 5 Yr Avg

Profitability Ratio, Annual Item; Field 08905
All Industries:
Arithmetic average of the last five years of Accounts Payable % Sales.

Accounts Receivable Days

Liquidity Ratio, Annual Item; Field 08131
All Industries:
365 / (Net Sales or Revenues / Average of Last Year’s and Current Year’s Receivables-Net)
This calculation uses restated data for last years values where available.

Accounts Receivable Days - 5 Yr Avg

Liquidity Ratio, Annual Item; Field 08135
All Industries:
Arithmetic average of the last five years of Accounts Receivable Days

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Accrued Payroll
Liability Data, Annual Item; Field 03054
All Industries:
ACCRUED PAYROLL represents payroll expenses that 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 but is not restricted to:
Commissions
Vacation Pay
Profit sharing
Incentive bonuses
Pensions
It excludes:
Payroll taxes

Accrued Taxes
Supplementary (Liability) Data, Annual Item; Field 03060
Banks:
ACCRUED TAXES represent the amount of income taxes accrued but not yet paid to the federal, state,
foreign or local government.

Accumulated Depreciation
Asset Data, Annual Item; Field 02401
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 but is not restricted to:
Accumulated depreciation
Accumulated depletion
Accumulated amortization
Depreciation on leasehold improvements
Amortization of Property, Plant & Equipment leased under capitalized lease obligations
Excess depreciation (for Non-U.S. corporations)
It excludes:
Flexible depreciation used for tax purposes (if shown on the balance sheet)
Footnotes:
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

Accumulated Depreciation - Buildings

Asset Data, Annual Item; Field 18384
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.

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

Footnotes:
A. No standard text
D. Includes other

Accumulated Depreciation – Computer Software And Equipment

Supplementary (Asset) Data, Annual Item; Field 18391
Industrials:
ACCUMULATED DEPRECIATION – COMPUTER SOFTWARE AND EQUIPMENT represents the
portion of accumulated depreciation that relates to the reduction in the useful economic life of computer
equipment and software.
This item is updated when Computer Software and Equipment is included in Property, Plant & Equipment.
This item is only available in the annual time series at the company level.

Accumulated Depreciation – Construction Work In Progress

Supplementary (Asset) Data, Annual & Interim Item; Field 18392
Industrials, Other Financial Companies:
ACCUMULATED DEPRECIATION – CONSTRUCTION WORK IN PROGRESS represents the portion of
accumulated depreciation that relates to the reduction in the useful economic life of construction work in
progress.
This item is available in the annual time series. It is also available in the quarterly, semi-annual and trimester
interim time series for US companies. It is only available at the company level.

Accumulated Depreciation - Land

Asset Data, Annual Item; Field 18383
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.
Footnotes:
A. No standard text
D. Includes other

Accumulated Depreciation - Machinery And Equipment

Asset Data, Annual Item; Field 18385
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.
Footnotes:
A. No standard text
D. Includes other

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Accumulated Depreciation - Other Property, Plant and Equipment

Asset Data, Annual Item; Field 18387
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.
Footnotes:
A. No standard text

Accumulated Amortization - Property, Plant and Equipment Under Capitalized

Leases
Asset Data, Annual Item; Field 18389
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.
Footnotes:
A. No standard text
D. Includes other

Accumulated Depreciation - Rental/Leased Equipment

Asset Data, Annual Item; Field 18386
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.
Footnotes:
A. No standard text
D. Includes other

Accumulated Depreciation - Transportation Equipment

Asset Data, Annual Item; Field 18388
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.
Footnotes:
A. No standard text
D. Includes other

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Accumulated Depreciation % Gross Fixed Assets

Asset Utilization Ratio, Annual Item; Field 08426
All Industries:
Accumulated Depreciation / Property, Plant & Equipment-Gross * 100

Accumulated Depreciation % Gross Fixed Assets - 5 Yr Avg

Asset Utilization Ratio, Annual Item; Field 08430
All Industries:
Arithmetic average of the last five years of Accumulated Depreciation % Gross Fixed Assets

Acid-Test Ratio
See QUICK RATIO

Acronym
Descriptive Data, Current Item; Field 06014
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.

Actual Loan Losses

Supplementary (Asset) Data, Annual Item; Field 01273
Banks:
ACTUAL LOAN LOSSES represent the amount of loans that the bank decides are uncollectable and
writes off in a given year.
Footnotes:
A. Net of recoveries
B. Taken from parent company

Actual Loan Losses % Reserve For Loan Losses

Other Ratio, Annual Item; Field 15085
Banks:
Net Loan Losses / Reserve for Loan Losses * 100

Actual Loan Losses % Reserve For Loan Losses - 5 Yr Avg

Other Ratio, Annual Item; Field 15088
Banks:
Arithmetic average of the last five years of Actual Loan Losses % Reserve for Loan Losses

Actual Recoveries
Supplementary (Asset) Data, Annual Item; Field 01274
Banks:
ACTUAL RECOVERIES represent the amount of the loans previously charged off by the bank that were
repaid within a given year.

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Additions To Other Assets

Cash Flow Data, Annual Item; Field 04651
All Industries:
ADDITIONS TO OTHER ASSETS represent the amount used to increase all other assets except fixed
assets and net assets from acquisitions.
It includes but is not restricted to:
Increase in deferred charges
Increase in goodwill/cost in excess of net assets purchased
Increase in intangible assets
Increase in investments (prior to 1989)
Increase in net assets
Increase in other assets

Address
Descriptive Data, Current Items; Fields 06021, 06022, 06023, 06024, 06025, 06026
All Industries:
ADDRESS represents the location of the corporate offices of a company. The fields are defined as
follows:
Field 06021: Building
Field 06022: Street Address
Field 06023: City
Field 06024: State, Province, County or District
Field 06025: Post Code/Zip Code
Field 06026: Nation

Adjustment Factor For Capital Changes

See STOCK/SPLIT DIVIDEND RATIO

ADR/U.S. Foreign Filer CUSIP 1, 2, 3

Supplementary Data, Current Items; Fields 06110, 06111, 06112
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.

ADR/U.S. Foreign Filer Exchange Factor

Supplementary Data, Current Item; Field 05577
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.

ADR Exchange Ratio

Supplementary Data, Current Item; Field 06096
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.

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This item is only available for ADRs.

ADR/U.S. Foreign Filer Non-U.S. Company Identifier

Descriptive Data, Current Item; Field 06115
All Industries:
ADR NON-U.S. COMPANY IDENTIFIER represents the Worldscope Identifier of the underlying company
that is represented by the ADR.

ADR/U.S. Foreign Filer Non-U.S. Security Identifier

Descriptive Data, Current Item; Field 06116
All Industries:
ADR NON-U.S. SECURITY IDENTIFIER represents the Worldscope Identifier of the underlying security
that is represented by the ADR.

After Tax Other Income/Expense

Income Data, Annual Item; Field 01504
All Industries:
AFTER TAX OTHER INCOME/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.
It includes but is not restricted to:
Tax benefit for common stock ESOP dividends.
It excludes:
Tax benefit for preferred stock ESOP dividends
Footnotes:
A. No standard text
B. Includes ESOP common stock tax benefit
C. Includes amortization of consolidation adjustments

Alpha
Stock Market Performance Ratio, Current Item; Field 09803
All Industries:
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:
Country Stock Index
Argentina MERVAL
Australia All Ordinaries
Austria Credit Aktien
Belgium BEL 20 Index
Brazil Bovespa
Canada TSE300
Chile IGPA General
Colombia IBB Index

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Denmark Copenhagen Stock Exchange

Finland HEX General
France SBF 250
Germany Faz Aktien
Greece Athens Stock Exchange
Hong Kong Hang Seng Index
India BSE Sensitive Index
Indonesia Jakarta Composite Index
Ireland ISEQ Overall
Italy Banca Commerciale Italy Index (B.C.I.)
Japan Nikkei 225
Malaysia KLSE Composite Index
Mexico IPC Index
Netherlands CBS General Index
New Zealand NZSE40 Index
Norway Oslo Stock Exchange
Philippines Philippines S.E. Composite Index
Portugal BT&A Index
Singapore Straits Times Industrial
South Africa JSE Industrials
South Korea South Korea Composite Index
Spain Madrid Stock Exchange
Sweden Affarsvarlden
Switzerland Swiss Bank Industrial
Taiwan Weighted Price Index
Thailand Bangkok Stock Exchange Index
Turkey Istanbul Composite Index
United Kingdom FT All Share
United States S&P 500
Venezuela MERINVEST

Amortization and Impairment Of Goodwill

Supplementary (Expense) Data, Historic Item, Annual Time Series; Field 18224
All Industries:
AMORTIZATION AND IMPAIRMENT OF GOODWILL represents the total change in positive goodwill,
including the amortization change and losses due to impairment of goodwill.
This item is populated for the annual, quarterly, semi-annual, trimester, quarterly-cumulative and trimester-
cumulative time series.
Data for this field is generally not available prior to 2001.
It includes but is not restricted to:
All amortisation/impairment/write-offs/write-downs of goodwill (including any amount described as
exceptional/extraordinary)
Amortization/impairment of goodwill arising on the acquisition of an equity accounted or associated
company
Amortization of negative goodwill

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It excludes:
Impairment losses for goodwill arising from the initial application of SFAS 142, and resulting from a
transitional impairment test, which are reported as a change in accounting principles.
Unamortized negative goodwill written off under the provisions of SFAS 142.

Amortization of Brands
Supplementary (Expense) Data, Annual Item; Field 01152
All Industries (Supplementary to Amortization of Intangibles):
AMORTIZATION OF BRANDS represents amortization of brands, patents and trademarks for the period.
This item is available in the annual original and annual restated time series for detailed companies, full update.

Amortization of Computer Software

Supplementary (Expense) Data, Annual Item; Field 01157
All Industries (Supplementary to Amortization of Intangibles):
AMORTIZATION OF COMPUTER SOFTWARE represents the amortization value of the information a
computer uses to perform tasks; this can be either developed by a company or obtained by a company to
perform its business.
This item is available in the annual original and annual restated time series for detailed companies, full update.

Amortization Of Deferred Charges

Expense Data, Annual Item; Field 01150
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 but is not restricted to:
Amortization of start-up costs
Footnotes:
A. No standard text

Amortization of Goodwill
Supplementary (Expense) Data, Annual and U.S. Interim Item; Field 01156
All Industries:
AMORTIZATION OF GOODWILL represents amortization of goodwill for the period. Note that this item is
supplementary to Amortization of Intangibles.
This item is available in the annual original and annual restated time series for detailed and limited companies
and for all update types (fast, full and preliminary). For U.S. companies, it is also available in the interim original
and interim restated time series.

Amortization Of Intangibles
Expense Data, Annual Item; Field 01149
All Industries:
AMORTIZATION OF INTANGIBLES represents the cost allocation for intangible assets such as patents,
leasehold improvements, trademarks, bookplates, tools and film costs.

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

It includes but is not restricted to:
Amortization of goodwill/cost in excess of net assets purchased
Amortization of intangible assets
Footnotes:
A. No standard text
B. Includes amortization of deferred charges

Amortization Of Intangible Assets

Cash Flow Data, Annual Item; Field 04050
Industrials, Other Financial Companies:
AMORTIZATION OF INTANGIBLE ASSETS 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 but is not restricted to:
Amortization of goodwill/cost in excess of net assets purchased
Amortization of intangible assets
It excludes:
Amortization of discounts or premiums on financial instruments owed or outstanding

Amortization of Licenses
Supplementary (Expense) Data, Annual Item; Field 01154
All Industries (Supplementary to Amortization of Intangibles):
AMORTIZATION OF LICENSES represents amortization of licenses including franchises and production
rights for the period.
This item is available in the annual original and annual restated time series for detailed companies, full update.

Amortization of Other Intangibles

Supplementary (Expense) Data, Annual Item; Field 01155
All Industries (Supplementary to Amortization of Intangibles):
AMORTIZATION OF OTHER INTANGIBLES represents amortization of intangible assets for the period
that is either not specified as relating to goodwill, brands, research and development, or licenses.
This item is available in the annual original and annual restated time series for detailed companies, full update.

Amortization of Research and Development

Supplementary (Expense) Data, Annual Item; Field 01153
All Industries (Supplementary to Amortization of Intangibles):
AMORTIZATION OF RESEARCH AND DEVELOPMENT represents amortization of research and
development expenditure for the period.
This item is available in the annual original and annual restated time series for detailed companies, full update.

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Asset Disposal
Supplementary (Cash Flow) Data, Annual and U.S. Interim Item; Field 04053
All Industries:
ASSET DISPOSAL represents profit or loss on the disposal of fixed assets. This data is a component of
Total Other Cash Flow (field 04151).
This item is available in the annual original and annual restated time series for detailed companies, full update.
For U.S. companies, it is also available in the interim original and interim restated time series.

Assets Per Employee

Asset Utilization Ratio, Annual Item; Field 08406
All Industries:
Total Assets / Employees
Banks:
(Total Assets - Customer Liabilities on Acceptances) / Employees Customer Liabilities on Acceptances
only subtracted when included in Total Assets
Other Financial Companies:
(Total Assets - Custody Securities) / Employees

Assets Per Employee - 5 Yr Avg

Asset Utilization Ratio, Annual Item; Field 08410
All Industries:
Arithmetic average of the last five years of Assets Per Employee.

Associated Companies (Balance Sheet)

See INVESTMENTS IN UNCONSOLIDATED SUBSIDIARIES

Associated Companies (Income Statement)

See PRE-TAX EQUITY IN EARNINGS and/or EQUITY IN EARNINGS

Auditor Fees
Supplementary Data, Annual Item; Field 01801
All Industries:
AUDITOR 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.
It includes but is not restricted to:
Audit Fees for consultancy
Footnotes:
A. Parent company

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 B
Benefit & Loss Reserves
Liability Data, Annual Item; Field 03005
Insurance Companies:
BENEFIT AND LOSS RESERVES represent the present value of future benefits to be paid on behalf of
or to policyholders.
Footnotes:
A. Premium reserve is included
B. Other reserves are included
C. Life policy benefit reserves are included
D. Includes policy and contract claims

Benefit & Loss Reserves % Total Capital

Liquidity Ratio, Annual Item; Field 15190
Insurance Companies:
Benefit & Loss Reserves / Total Capital * 100

Benefit & Loss Reserves % Total Capital - 5 Yr Avg

Liquidity Ratio, Annual Item; Field 15193
Insurance Companies:
Arithmetic average of the last five years of Benefit & Loss Reserves % Total Capital

Benefits, Claims Losses & Settlement Expense

See CURRENT INSURANCE BENEFITS

Benefits And Claims

See CURRENT INSURANCE BENEFITS

Beta
Stock Market Performance Ratio, Current Item; Field 09802
All Industries:
A measure of market risk which shows the relationship between the volatility of the stock and the volatility
of the market. This coefficient is based on between 23 and 35 consecutive month end price percent
changes and their relativity to a local market index.
This item is also available at the security level.
The following indices are used in the calculation of beta:
Country Stock Index
Argentina Indice MERVAL Argentino
Australia All Australia Ordinaries
Austria ATX Austrian Traded Index
Belgium BEL 20 Index
Bermuda BSX Index
Brazil BOVESPA

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Canada S&P/TSX Composite Index

Chile Santiago Index IPSA
China Shanghai B Index
Colombia IGBC Index
Czech Republic Prague PX 50 Index
Denmark Copenhagen KFX Index
Egypt IFC Invest
Finland All Share Price Index
France CAC 40 Index
Germany DAX (Performance Index)
Ghana GSE All-Share Index
Greece Athens Composite Index
Hong Kong Hang Seng Index
Hungary BUX Index
India Mumbai Sensitive Index
Indonesia Jakarta Composite Price Index
Ireland ISEQ-Overall (Price)
Israel TASE 100 Index
Italy Milan MIB 30
Japan Nikkei 225 Index
Jordan Amman Financial Total Index
Korea Korea Composite Index
Luxembourg Indice Luxx Returns
Malaysia KLSE Composite Index
Mexico IPC Index
Netherlands AEX Index
New Zealand NZSX 40 Cap Index
Norway Oslo Bors Benchmark Index
Pakistan KSE 100 Index
Peru Indice General Bolsa de Valore
Philippines Philippines Composite Index
Poland Warsaw WIG Index
Portugal Portugal PSI 20
Russia RTS Index
Singapore Straits Times Index
Slovakia SAX Index
Slovenia SBI 20 Index
South Africa Africa All Shares Index
Spain IBEX 35
Sri Lanka Colombo Index All Shares
Sweden OMX Stock Index
Switzerland Swiss Market Index
Taiwan Taiwan Stock Exchange Weighted Index
Thailand Bangkok Stock Exchange SET Index

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Turkey ISE National 100

United Kingdom FT All Share
United States S&P 500
Venezuela Indice General

Bonds
Asset Data, Annual Item; Field 02212
Insurance Companies:
BONDS represent the insurance company's investment in certificates of debt issued by a corporation,
municipality or a government and its agencies. It bears a stated interest rate and matures at a stated
future date.
It includes but is not restricted to:
Long term bond investments
Treasury Notes
Convertible bonds of a corporation
Non-convertible bonds of a corporation
Government bonds
State, county & municipal bonds
Subordinated debentures of a company
Bonds below investment grade (field 18701)

Bonds Below Investment Grade

Supplementary (Asset) Data, Annual Item; Field 18701
Insurance Companies:
BONDS BELOW INVESTMENT GRADE represent those bonds with an investment rating of BB or lower.
This type of bond usually pays higher yields but it is extremely volatile. Also referred to as junk bonds or
high-yield bonds.
Data for this field is generally not available prior to 1991.

Book Value – Outstanding Shares – Fiscal

Stock Data, Annual Item; Field 05491
All Industries:
BOOK VALUE – OUTSTANDING SHARES – FISCAL represents the book value (proportioned common
equity divided by outstanding shares) at the company’s fiscal year end.
This item is also available at the security level for 1987 and subsequent years and is shown per 1,000 shares
for Brazilian companies.

Book Value Per ADR – GAAP

Stock Data, Annual Item; Field 05490
All Industries:
BOOK VALUE PER ADR – GAAP represents the book value per share of a non-U.S. company adapted
to conform to U.S. Generally Accepted Accounting Principles. It is calculated by dividing Common Equity
– GAAP (converted to U.S. dollars at the fiscal year end exchange rate) by shares outstanding adjusted
by the ADR ratio.
This item is only available for ADRs trading on the NYSE, ASE or NASDAQ and is generally not available prior
to 1994.

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Book Value Per ADR – GAAP – Current

Stock Data, Current Item; Field 05478
All Industries:
BOOK VALUE PER ADR – GAAP – CURRENT represents the most recent Book Value per ADR – GAAP
available in our database. It is based on retained earnings and reflects the most recent Earnings Per ADR
– GAAP and dividends (for the same time period as the earnings) reported by the company. When interim
data is not available it is the most recent Book Value Per ADR – GAAP reported in the last two years.

Book Value Per ADR - GAAP – 1 Yr Annual Growth

Growth Rate, Annual Item; Field 08592
All Industries:
(Current Year's Book Value Per ADR-GAAP / Last Year's Book Value Per ADR-GAAP – 1) * 100
This item is only available for ADRs trading on the NYSE, ASE or NASDAQ and is generally not available prior
to 1995.

Book Value Per ADR - GAAP – 3 Yr Annual Growth

Growth Rate, Annual Item; Field 08593
All Industries:
((Current Year's Book Value Per ADR-GAAP / Book Value Per ADR-GAAP four years ago, reduced to a
compound annual rate) – 1) * 100
This item is only available for ADRs trading on the NYSE, ASE or NASDAQ and is generally not available prior
to 1997.

Book Value Per ADR - GAAP – 5 Yr Annual Growth

Growth Rate, Annual Item; Field 08594
All Industries:
((Current Year's Book Value Per ADR-GAAP / Book Value Per ADR-GAAP six years ago, reduced to a
compound annual rate) – 1) * 100
This item is only available for ADRs trading on the NYSE, ASE or NASDAQ and will not be available until 1999.

Book Value Per Share

Stock Data, Annual Item; Field 05476
All Industries:
BOOK VALUE PER SHARE represents the book value (proportioned common equity divided by
outstanding shares) at the company's fiscal year end for non-U.S. corporations and at the end of the last
calendar quarter for U.S. corporations.
Preference stock has been included in equity and the calculation of book value per share where it
participates with common/ordinary shares in the profits of the company. It is excluded in all other cases,
deducted at liquidation value for U.S. companies and at par value for all others. In Germany, special (tax-
allowed) reserves have been excluded. In Finland, 100% of untaxed reserves are included prior to 1994
and are being phased out over subsequent years. Norway includes 100% of untaxed reserves prior to
1992. In Sweden, untaxed reserves adjusted by the reciprocal of the standard tax rate are included in the
calculation of book value prior to 1991.
For U.S. corporations, common and common equivalent and fully diluted book values are shown, when
available.
For companies with more than one type of common/ordinary share, the book value is based on combined
shares adjusted for the par value of the share type identified in field 06005 -Type of Share.

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This item is also available at the security level for 1987 and subsequent years and is shown per 1,000 shares
for Brazilian companies.
Footnotes:
A. Based on combined multiple shares
B. No standard text
C. No standard text
D. No standard text
F. No standard text
G. No standard text
H. Restated, to include acquisition or change in accounting policies
K. Increase/decrease due to revaluation of assets
M. Increase or decrease due to issuance of stock, redemption of debt/preferred stock or purchase of
treasury stock
P. Based on common & common equivalent shares
Q. Based on fully diluted shares

Book Value Per Share - Current

Stock Data, Current Item, Field 05480
All Industries:
BOOK VALUE PER SHARE - CURRENT represents the most recent book value available in our
database. It is based on retained earnings and reflects the most recent earnings and dividends (for the
same time period as the earnings) reported by the company. When interim data is not available it is the
most recent book value reported in the last two years.
For companies with more than one type of common/ordinary share, the book value is based on combined
shares adjusted for the par value of the share type identified in field 6005 -Type of Share.
This item is also available at the security level and is shown per 1,000 shares for Brazilian companies.

Book Value - Mult Share 1, 2, 3, 4, 5, 6, 7

Stock Data, Annual Item; Fields 20045, 20145, 20245, 20345, 20445, 20545, 20645, respectively
All Industries:
BOOK VALUE PER SHARE - MULT SHARE 1, 2, 3, 4, 5, 6, 7 represents the book value (proportioned
common equity divided by outstanding shares) for each class of common/ordinary share.
These items are shown per 1,000 shares for Brazilian companies.
Refer to the definition for BOOK VALUE PER SHARE for specific information regarding the calculation of
this item and applicable footnotes.

Book Value Per Share - 1 Yr Annual Growth

Growth Rate, Annual Item; Field 08606
All Industries:
(Current Year's Book Value Per Share / Last Year's Book Value Per Share - 1) * 100
This calculation uses restated data for last years values where available This item is also available at the
security level for 1987 and subsequent years.

Book Value Per Share Fiscal – 1 Yr Annual Growth

Growth Rate, Annual Item; Field 08821
All Industries:
((Current Year’s Book Value Per Share Fiscal / Last Year’s Book Value Per Share Fiscal) - 1) * 100
This calculation is based on Worldscope field 05491 Book Value Per Share-Fiscal. When a restated time series
exists for a prior year, last year’s book value per share is the restated rather than the original disclosed value. This
item is also available at the security level and is only available in the annual original time series.

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Book Value Per Share – 3 Yr Annual Growth

Growth Rate, Annual Item; Field 08609
All Industries:
((Current Year's Book Value Per Share / Book Value Per Share four years ago, reduced to a compound
annual rate) – 1) * 100
This item is only available for ADRs and is generally not available prior to 1994.

Book Value Per Share - 5 Yr Annual Growth

Growth Rate, Annual Item; Field 08610
All Industries:
(Book Value Per Share / Book Value Per Share six years ago; reduced to compound annual rate) -1) *
100;
This item is also available at the security level for 1987 and subsequent years.

Brands, Patents – Accumulated Amortization

Supplementary (Asset) Data, Annual Item; Field 02508
All Industries:
BRANDS, PATENTS - ACCUMULATED AMORTIZATION represents the total accumulated amortization
of brand names, trademarks and patents.
This item is available in the annual original and annual restated time series for detailed companies, full update.

Brands, Patents - Gross

Supplementary (Asset) Data, Annual Item; Field 02509
All Industries:
BRANDS, PATENTS - GROSS represents the gross value of brands, patents and trademarks.
This item is available in the annual original and annual restated time series for detailed companies, full update.

Brands, Patents - Net

Supplementary (Asset) Data, Annual Item; Field 02507
All Industries:
BRANDS, PATENTS - NET represents the net book value of brands, patents and trademarks.
This item is available in the annual original and annual restated time series for detailed companies, full update.

Broker & Financial Institution Loans

Asset Data, Annual Item; Field 02269
Banks:
BROKER & FINANCIAL INSTITUTION LOANS represent loans made to brokers and financial institutions.

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Buildings
Asset Data, Annual Item; Field 18376
Industrials, Other Financials:
BUILDINGS represent the architectural structure used in a business such as a factory, office complex or
warehouse.
It includes but is not restricted to:
Oil/drilling rigs
Houses
Revaluation of buildings
Footnotes:
A. No standard text
B. Includes land
C. Net of Depreciation
D. Includes Other

Business Description
Descriptive Data, Current Item; Field 06091
All Industries:
BUSINESS DESCRIPTION represents a short and concise description of a company's operations.

Business Description - Extended

Descriptive Data, Current Item; Field 06092
All Industries:
BUSINESS DESCRIPTION - EXTENDED represents a detailed description of a company's operations. It
may include any or all of the following items:
1. A general comment concerning the company's type of business
2. The size of the company, if relevant
4. Number of offices, stores, restaurants, etc.
5. For a multi-bank holding company, the banks held
6. For a manufacturer, products and brands
7. For a retailer, store names
8. Sales breakdown, if available

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 C
Capital Adequacy Ratio – Tier 1
Supplementary Data, Annual & Interim Item; Field 18157
Banks:
CAPITAL ADEQUACY RATIO – TIER 1 represents the ratio of Tier 1 Capital to total risk-weighted assets,
calculated in accordance with banking regulations and expressed as a percentage. Tier 1 Capital includes
common shareholders’ equity and qualifying preferred stock, less goodwill and other adjustments.
This item is available in the annual time series and the quarterly, semi-annual and trimester interim time series.
It is only available at the company level.

Capital Adequacy Ratio – Total Capital

Supplementary Data, Annual & Interim Item; Field 18158
Banks:
CAPITAL ADEQUACY RATIO – TOTAL CAPITAL represents the ratio of Total Capital to total risk-
weighted assets, calculated in accordance with banking regulations and expressed as a percentage.
This item is available in the annual time series and the quarterly, semi-annual and trimester interim time series.
It is only available at the company level.

Capital Changes
See STOCK SPLIT/DIVIDEND RATIO

Capital Expenditures (Additions To Fixed Assets)

Cash Flow Data, Annual Item; Field 04601
All Industries:
CAPITAL EXPENDITURES represent the funds used to acquire fixed assets other than those associated
with acquisitions.
It includes but is not restricted to:
Additions to property, plant and equipment
Investments in machinery and equipment
Footnotes:
A. Worldwide
B. Domestic companies
C. Parent Company
D. Worldwide (net)
F. Parent Company (net)
G. Domestic companies (net)
H. Includes investment in shares
I. Includes financial investments
J Intangibles/ Other Assets cannot be separated
K. Extracted from the Statement of Changes in Financial Position
L. Taken from the Statement of Changes in Financial Position and includes investments
M. Net figure (worldwide) taken from the Statement of Changes in Financial Position.
N. Includes acquisitions
P. Net of disposal

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Capital Expenditures Per Share

Stock Data, Annual Item; Field 05505
All Industries:
CAPITAL EXPENDITURES PER SHARE represent capital expenditures divided by the shares used to
calculate earnings.
This item is shown per 1,000 shares for Brazilian companies.

Capital Expenditures % Gross Fixed Assets

Asset Utilization Ratio, Annual item; Field 08411
All Industries:
Capital Expenditures / Last Year’s Property, Plant and Equipment-Gross * 100
This calculation uses restated data for last year’s values where available

Capital Expenditures % Gross Fixed Assets - 5 Yr Avg

Asset Utilization Ratio, Annual Item; Field 08415
All Industries:
Arithmetic average of the last five years of Capital Expenditures % Gross Fixed Assets

Capital Expenditures % Sales

Asset Utilization, Annual Item; Field 08421
Industrials, Other Financial Companies:
Capital Expenditures / Net Sales or Revenues * 100

Capital Expenditures % Sales - 5 Yr Avg

Asset Utilization, Annual Item; Field 08425
Industrials, Other Financial Companies:
Arithmetic average of the last five years of Capital Expenditures % Sales

Capital Expenditures % Total Assets

Asset Utilization Ratio, Annual Item; Field 08416
Banks:
Capital Expenditures / Last Year’s (Total Assets - Customer Liabilities on Acceptances) * 100
Customer Liabilities on Acceptances only subtracted when included in Total Assets.
All Industries:
Capital Expenditures / Last Year’s Total Assets * 100
Other Financial Companies:
Capital Expenditures / Last Year’s (Total Assets - Custody Securities) * 100
This calculation uses restated data for last year’s values where available

Capital Expenditures % Total Assets - 5 Yr Avg

Asset Utilization Ratio, Annual Item; Field 08420
Banks, Industrials, Other Financial Companies:
Arithmetic average of the last five years of Capital Expenditures % Total Assets

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Capital Surplus
Shareholders' Equity Data, Annual Item; Field 03481
All Industries:
CAPITAL SURPLUS represents the amount received in excess of par value from the sale of common
stock. Along with common stock it is the equity capital received from parties outside the company.
For data updated subsequent to 11/15/91 excess of involuntary liquidation value over stated value of
preferred stock is deducted. If there is not sufficient funds in the capital surplus account the remaining
excess liquidation value is deducted from retained earnings. Prior to 11/15/91 excess of involuntary
liquidation value over stated value of preferred stock was deducted from retained earnings.
Data for this field is generally not available prior to 1989.
It includes but is not restricted to:
Monetary correction due to the revaluation of currencies for hyperinflation
Footnotes:
C. Net of excess liquidation value of preferred stock

Capitalized Costs
Supplementary (Income) Data, Annual Item; Field 18197
All Industries:
CAPITALIZED COSTS represent expenses that are deferred and capitalized.
Data for this field is generally not available prior to 1992.
It includes but is not restricted to:
Production capitalized
Own work capitalized
Footnotes:
A. No standard text

Capitalized Lease Obligations

Liability Data, Annual Item; Field 03249
All Industries:
CAPITALIZED LEASE OBLIGATIONS imply ownership. The leaseholder acquires essentially all the
economic benefits as well as the risks of the leased property. In order to qualify as a capital lease it must
meet the following criteria:
1. The lease transfers ownership to the lessee at the end of the lease term.
2. A bargain price option should exist.
3. The lease term is for 75% or more of the life of the property.
4. The present value equals or exceeds the fair market value of the property by 90%.
Industrial Revenue Bonds are included in capitalized lease obligations when it is clear that they are
backed by a specific piece of property. If this is not clear then they are included in Long Term Debt
Excluding Leases.
Footnotes:
A. Includes current portion

Cash
Asset Data, Annual Item; Field 02003
Industrials, Insurance, Other Financial Companies:
CASH represents money available for use in the normal operations of the company. It is the most liquid of
all of the company's assets.

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It includes but is not restricted to:

Cash on hand
Undeposited checks
Cash in banks
Checks in transit
Cash in escrow
Restricted cash
Money orders
Letters of credit
Demand deposits (non-interest bearing)
Mortgage bond proceeds held in escrow
Drafts
Post office checking/GIRO accounts
Post office savings accounts
Central bank deposits
Bullion, bullion in transit
Cashiers checks
Credit card sales
Footnotes:
A. Marketable securities are included
B. Includes cash equivalents

Cash & Due From Banks

Asset Data, Annual Item; Field 02004
Banks:
CASH AND DUE FROM BANKS represents amounts due to the bank from other banks.
It includes but is not restricted to:
Deposits (non-interest bearing) made by the bank in other banks for services rendered.
Checks not yet cleared by the Federal Reserve Board
Promissory notes
Deposits in the Federal Reserve Bank
It includes for non-U.S. corporations:
Vault cash
Collections and exchanges
Checks on matured bonds
Postal Checking accounts
Bills for Collection
Reserves maintained with the central bank
Recovery claims of federal and state authorities under the Currency Reform Act (Germany)
Items in the course of collection
Bills discounted
Footnotes:
A. Includes assets due from banks

Cash & Equivalents

See CASH & SHORT TERM INVESTMENTS

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Cash & Equivalents - Generic

Supplementary (Asset) Data, Annual & Interim Item; Field 02005
All Industries:
CASH & EQUIVALENTS – GENERIC represents Cash & Due from Banks for Banks, Cash for Insurance
companies and Cash & Short Term Investments for all other industries.
This item is available in the annual time series and the quarterly, semi-annual and trimester interim time series.
It is only available at the company level.

Cash & Securities % Total Deposits

Liquidity Ratio, Annual Item; Field 15013
Banks:
(Cash and Due from Banks + Investments-Total) / Deposits-Total * 100

Cash & Securities % Total Deposits- 5 Yr Avg

Liquidity Ratio, Annual Item; Field 15016
Banks:
Arithmetic average of the last five years of Cash & Securities % Deposits-Total

Cash & Short Term Investments

Asset Data, Annual Item; Field 02001
Industrials, Other Financial Companies:
CASH AND SHORT TERM INVESTMENTS represents the sum of cash and short term investments.
It includes but is not restricted to:
Cash on hand
Undeposited checks
Cash in banks
Checks in transit
Cashier's checks
Credit card sales
Drafts
Cash in escrow
Restricted cash
Money orders
Letters of credit
Demand deposits (non-interest bearing)
Mortgage bond proceeds held in escrow
Bullion, bullion in transit
Short-term obligations of the U.S. Government
Stocks, bonds, or other marketable securities listed as
Short-Term Investments
Time Certificates of Deposit
Time deposits
Eurodollar bank time deposits
U.S. Government treasury bills
Corporate Securities - stocks, bonds
Municipal securities
Commercial Paper

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Money market mutual fund shares

Post Office checking/GIRO accounts (non-U.S. corporations only)
Post Office savings accounts (non-U.S. corporations only)
Post Office time deposits (non-U.S. corporations only)
Central Bank Deposits
Temporary Investments
It excludes:
Commercial Paper issued by unconsolidated subsidiaries to Parent company (included in receivables)
Amount due from sale of debentures (included in receivables)
Checks written by the company but not yet deposited and charged to the company's bank account
Promissory Notes
Footnotes:
A. Includes non-liquid current assets
D. Includes cash and securities held for regulatory purposes

Cash & Short Term Investments % Total Current Assets

Liquidity Ratio, Annual Item; Field 08111
All Industries:
(Cash & Equivalents / Current Assets-Total) * 100

Cash & Short Term Investments % Total Current Assets - 5 Yr Avg

Liquidity Ratio, Annual Item; Field 08115
All Industries:
Arithmetic average of the last five years of Cash & Equivalents % Current Assets-Total

Cash Dividend Coverage Ratio

Leverage Ratio, Annual Item; Field 08246
Industrials, Other Financials:
Funds from Operations / Common Dividends (Cash)

Cash Dividend Coverage Ratio - 5 Yr Avg

Leverage Ratio, Annual Item; Field 08250
Industrials, Other Financials:
Arithmetic average of the last five years of Cash Dividend Coverage Ratios

Cash Dividends Paid - Total

Cash Flow Data, Annual Item; Field 04551
All Industries:
CASH DIVIDENDS PAID - TOTAL represent the total common and preferred dividends paid to
shareholders of the company.
It excludes:
Dividends paid to minority shareholders
Footnotes:
A. Included in other sources or uses
B. Includes bonuses to directors
C. Prior year's proposed dividend

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Cash Dividends % Cash Flow

Leverage Ratio, Annual Item; Field 08906
All Industries:
Cash Dividends Paid / Funds from Operations * 100

Cash Dividends % Cash Flow - 5 Yr Avg

Leverage Ratio, Annual Item; Field 08910
All Industries:
Arithmetic average of the last five years Cash Dividends % Cash Flow

Cash Earnings Return On Equity

Profitability Ratio, Annual/Interim Item; Field 08381
Annual Time Series:
All Industries:
Funds from Operations /Average of Last Year's and Current Year’s Common Equity * 100
Insurance Companies:
If Common Equity is not available, Policyholders Equity is substituted

Exceptions:
Finland (95 and prior years) and Norway (93 and prior years):
All Industries:
Funds from Operations /Average of Last Year’s and Current Year’s (Common Equity + Non-
Equity Reserves) * 100
Sweden (88 and prior years):
All Industries:
Funds from Operations / Average of Last Year’s and Current Year’s (Common Equity + Non-
Equity Reserves * .5) * 100
Sweden (89):
All Industries:
Funds from Operations / (Average of Last Year’s and Current Year’s Common Equity + Average
of (Last Year’s Non Equity Reserve *.5 and Current Year’s Non-Equity Reserves * .7)) * 100
Sweden (90-92):
All Industries:
Funds from Operations / Average of Last Year’s and Current Year’s (Common Equity + Non-
Equity Reserves * .7) * 100
Sweden (93):
All Industries:
Funds from Operations / Average of Last Year’s and Current Year’s Common Equity + Average
of (Last Year’s Non-Equity Reserves * .7 and Current Year’s Non Equity Reserve) * 100
Sweden (94 and subsequent years):
All Industries:
Funds from Operations / Average of Last Year's and Current Year’s Common Equity * 100
Interim Time Series:
All Industries:
Funds from Operations / Average of Last Year's and Current Year’s Common Equity * 100

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Cash Earnings Return On Equity - 5 Yr Avg

Profitability Ratio, Annual Item; Field 08385
All Industries:
Arithmetic average of the last five years of Cash Earnings Return on Equity

Cash Flow
See FUNDS FROM OPERATIONS

Cash Flow – Financing Activities – GAAP

Supplementary (Cash Flow) Data, Annual Item; Field 06930
All Industries:
CASH FLOW – FINANCING ACTIVITIES – GAAP represents the net cash receipts and disbursements
resulting from reduction and/or increase in financing activities of a non-U.S. company adjusted to conform
to U.S. Generally Accepted Accounting Principles. See definition for NET CASH FLOW – FINANCING for
additional information.
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.

Cash Flow – Investing Activities – GAAP

Supplementary (Cash Flow) Data, Annual Item; Field 06940
All Industries:
CASH FLOW – INVESTING ACTIVITIES – GAAP represents the net cash receipts and disbursements
resulting from the investment activities of a non-U.S. company adjusted to conform to U.S. Generally
Accepted Accounting Principles. See definition for NET CASH FLOW – INVESTING for additional
information.
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.

Cash Flow – Operating Activities – GAAP

Supplementary (Cash Flow) Data, Annual Item; Field 06920
All Industries:
CASH FLOW – OPERATING ACTIVITIES – GAAP represents the net cash receipts and disbursements
resulting from the operations of a non-U.S. company adjusted to conform to U.S. Generally Accepted
Accounting Principles. See definition for NET CASH FLOW – OPERATING ACTIVITIES for additional
information.
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.

Cash Flow From Operations – GAAP

Supplementary (Cash Flow) Data, Annual Item; Field 06915
All Industries:
CASH FLOW FROM OPERATIONS – GAAP represents the sum of net income and all non-cash charges
or credits of a non-U.S. company adjusted to conform to U.S. Generally Accepted Accounting Principles.
See definition for FUNDS FROM OPERATIONS for additional information.

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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.

Cash Flow Per Share

Stock Data, Annual Item; Field 05501
All Industries:
CASH FLOW PER SHARE represents the cash earnings per share of the company. The numerator used
for this calculation is Funds from Operations (Field 04201).
This item is also available at the security level for 1987 and subsequent years and is shown per 1,000 shares
for Brazilian companies.

Cash Flow Per Share – Fiscal

Stock Data, Annual Item; Field 05502
All Industries:
CASH FLOW PER SHARE – FISCAL represents the cash earnings per share of the company at the end
of the fiscal period. The numerator used in this calculation is Funds from Operations (Field 04201).
This item is populated for the quarterly, semi-annual, trimester, quarterly cumulative and trimester cumulative
time series (for 1998 and subsequent years) and annual time series based on the availability of underlying data.
It is shown per 1,000 shares for Brazilian companies.

Cash Flow Per Share - Current

Stock Data, Current Item; Field 05510
All Industries:
CASH FLOW PER SHARE - CURRENT represents the current cash earnings per share of the company.
When interim earnings are available beyond the latest fiscal year Cash Flow Per Share-Current is
estimated.
This item is also available at the security level and is shown per 1,000 shares for Brazilian companies.

Cash Flow/Sales (%)

Profitability Ratio, Annual Item; Field 08311
All Industries:
Funds from Operations / Net Sales or Revenues * 100

Cash Flow/Sales (%) - 5 Yr Avg

Profitability Ratio, Annual Item; Field 08315
All Industries:
Arithmetic average of the last five years of Cash Flow/Sales

Change In Inventory
Supplementary (Expense) Data, Annual Item; Field 18196
All Industries:
CHANGE IN INVENTORY represents the changes between the beginning and ending inventories that is
charged to the cost of goods sold account.
Data for this field is generally not available prior to 1992
It includes but is not restricted to:

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Production for stock

Footnotes:
A. No standard text

Changes In Cash and/Or Liquid Items

Cash Flow Data, Annual Item; Field 04452
All Industries:
CHANGES IN CASH AND/OR LIQUID ITEMS represents the change in cash and liquid assets from one
year to the next. It is updated for foreign companies whose cash flow information is collected on the basis
of Total Sources equal Total Uses. This item is always a component of Total Sources.
Data for this field is generally not available prior to 1989.

Claim & Loss Expense - Total

Expense Data, Annual Item; Field 01079
Insurance Companies:
CLAIM AND LOSS EXPENSE - TOTAL represents all expenses relating to the payment of policy
benefits, including adjusters' fees, investigating expenses and other costs associated with settling claims.
Footnotes:
A. Includes underwriting, policy acquisition costs and netted by claims recovered from reinsurers.
B. Changes in long term insurance funds are included
C. Includes some other reserve movement
D. Maturity refund & dividend to policyholders reduced premium income and claims & loss expense

Claims & Claim Expense % Net Premiums Written

Profitability Ratio, Annual Item; Field 15537
Insurance Companies:
Claims & Loss Expense / Total Premiums Written * 100

Claims & Claims Expense % Net Premiums Written - 5 Yr Avg

Profitability Ratio, Annual Item; Field 15540
Insurance Companies:
Arithmetic average of the last five years of Claims & Claim Expense % Net Premiums Written

Claims Expense
See CURRENT INSURANCE BENEFITS

Closely Held Shares

Stock Data, Annual Item, Field 05475
All Industries:
CLOSELY HELD SHARES represents shares held by insiders. For Japanese companies closely held
represents the holdings of the ten largest shareholders. For companies with more than one class of
common stock, closely held shares for each class is added together.
It includes but is not restricted to:
Shares held by officers, directors and their immediate families
Shares held in trust

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Shares of the company held by any other corporation (except shares held in a fiduciary capacity by
banks or other financial institutions)
Shares held by pension/benefit plans
Shares held by individuals who hold 5% or more of the outstanding shares
It excludes:
Shares under option exercisable within sixty days
Shares held in a fiduciary capacity
Preferred stock or debentures that are convertible into common shares
Footnotes:
A. Includes options exercisable within 60 days
B. Minimum number of closely held shares
C. Maximum number of closely held shares
D. Estimate based on listing of major shareholders
F. No standard text

Closely Held Shares - Current

Stock Data, Current Item; Field 05474
All Industries:
CLOSELY HELD SHARES - CURRENT represents shares held by insiders. For Japanese companies
closely held represents the holdings of the ten largest shareholders. For companies with more than one
class of common stock, closely held shares for each class is added together.
It includes but is not restricted to:
Shares held by officers, directors and their immediate families
Shares held in trust
Shares of the company held by any other corporation (besides shares held in a fiduciary capacity by
banks or other financial institutions)
Shares held by pension/benefit plans
Shares held by individuals who hold more than 5% or more of the outstanding shares
It excludes:
Shares under option exercisable within sixty days
Shares held in a fiduciary capacity
Shares held by insurance companies
Preferred stock or debentures that are convertible into common shares
Footnotes:
A. Includes options exercisable within 60 days
B. Minimum number of closely held shares
C. Maximum number of closely held shares
D. Estimate based on listing of major shareholders
F. No standard text

Closely Held Shares (%)

Marketability Ratio, Annual Item; Field 08021
All Industries:
(Number of Closely Held Shares / Common Shares Outstanding) * 100

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Combined Ratio
Profitability Ratio, Annual Item; Field 15561
Insurance Companies:
Loss Ratio + Expense Ratio

Combined Ratio - 5 Yr Avg

Profitability Ratio, Annual Item; Field 15564
Insurance Companies:
Arithmetic average of the last five years of Combined Ratios
Footnotes:
A. Three year average
B. Four year average

Commercial & Industrial Loans

Asset Data, Annual Item; Field 02265
Banks:
COMMERCIAL & INDUSTRIAL LOANS represent loans made to business and industry.
It includes but is not restricted to:
Loan bills discounted (Japan)
Commercial bills (Spain)
Footnotes:
A. Includes consumer and instalment loans
B. Includes financial and institutional loans

Commission and Fees

Income Data, Annual Item; Field 01015
Banks, Other Financial Companies:
COMMISSION AND FEES represent income generated from service charges to maintain a client's
account.
It includes but is not restricted to:
Checking account fees
Service charges on deposit accounts
Business service fees
Processing service fees
Credit card fees
Loan servicing other fees
Fees on guarantees and other securities (Spain)
Commission/Fees for banking and related services
Footnotes:
A. Net of provisions
B. Other operating income is not delineated
C. Includes commission from foreign exchange
D. Net of expenses
F. Net of expenses including tax

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Common/Ordinary Shareholders
Stock Data, Current Item; Field 05450
All Industries:
COMMON SHAREHOLDERS represent the number of common shareholders of the company at the date
specified in field 05449 Date of Common Shareholders.
This field replaces the historic field 05451 Shareholders – Common.

Common Dividends (Cash)

Cash Flow Data, Annual Item; Field 05376
All Industries:
COMMON DIVIDENDS (CASH) represent the total cash common dividends paid on the company's
common stock during the fiscal year, including extra and special dividends.
If the company has ESOP preferred stock, the dividends paid will be the full amount shown on the cash
flow.
It excludes:
Dividends paid to minority shareholders
Footnotes:
C. Includes dividend on treasury stock
D. Cash preferred dividend may be included
F. Dividend not paid on all shares
G. Includes tax credit on common dividend

Common Equity
Shareholders' Equity Data, Annual Item; Field 03501
All Industries:
COMMON EQUITY represents common shareholders' investment in a company.
It includes but is not restricted to:
Common stock value
Retained earnings
Capital surplus
Capital stock premium
Cumulative gain or loss of foreign currency translation, if included in equity per FASB 52 treatment
Goodwill written off (field 03491)
For Non-U.S. Corporations preference stock which participates with the common/ordinary shares in
the profits of the company
For Non-U.S. Corporations, if shareholders equity section is not delineated then the following
additional accounts are included:
Appropriated and unappropriated retained earnings
Net income for the year, if not included in retained earnings (majority share of income is only included)
Compulsory statutory/legal reserves without specific purpose
Discretionary Reserves if other companies in that country include in their delineated shareholders'
equity
Negative Goodwill
It excludes:
Common treasury stocks
ESOP Guarantees
Accumulated unpaid preferred dividends

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For U.S. Corporations, excess of involuntary liquidating value for outstanding preferred stock over
stated value is deducted
Redeemable common stock (treated as preferred)
For Insurance companies, Unrealized gain/loss on marketable securities (field 03498)
Footnotes:
A. Common shareholders' equity is not delineated
B. Preferred stock cannot be separated
C. Treasury stock appears on asset side and cannot be separated
D. Minority interest in current year's income and/or the entire minority interest cannot be separated
F. A small amount of special reserves cannot be separated (Germany)
G. Common shareholders' equity is not delineated and is not comparable
H. Policyholders equity cannot be separated
I. Includes non-equity reserves and/or other provisions which cannot be separated
J. Before appropriation on net income for the year
K. Increase/Decrease due to revaluation of assets
L. No standard text
M. No standard text
N. Adjusted to include foreign currency translation gains/losses
O. Adjusted to exclude treasury stock
P. Adjusted to include unappropriated net loss
Q. Adjusted to include unrealized gain/loss on marketable securities
R. Includes equity portion of untaxed reserves
T. Includes consolidation adjustments

Common Equity (U.S.$)

Supplementary Data, Annual Item; Field 07220
All Industries:
COMMON EQUITY (U.S.$) represents the common equity of the company expressed in U.S. dollars. It is
calculated by multiplying common equity by the fiscal year end exchange rate of the country the company
is domiciled in.
Refer to the definition of COMMON EQUITY for details regarding the equity used in this calculation.

Common Equity (U.S.$) - Current

Supplementary Data, Annual Item; Field 07221
All Industries:
COMMON EQUITY (U.S.$) - CURRENT represents the common equity of the company expressed in
U.S. dollars. It is calculated by multiplying common equity by the most recent month end exchange rate of
the country the company is domiciled in.
Refer to the definition of COMMON EQUITY for details regarding the equity used in this calculation.

Common Equity – Fully Diluted

Supplementary (Liability) Data, Annual Item; Field 03506
All Industries:
COMMON EQUITY – FULLY DILUTED represents common shareholders investment in a company
assuming all common stock equivalent values have been converted or exercised.
This item is generally available for 1997 and subsequent years.

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Common Equity – GAAP

Supplementary (Liability) Data, Annual Item; Field 06795
All Industries:
COMMON EQUITY – GAAP represents the common equity of a non-U.S. company adjusted to conform
to U.S. Generally Accepted Accounting Principles. See definition for COMMON EQUITY 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.

Common Equity % Total Assets

Leverage Ratio, Annual Item; Field 08241
All Industries:
Common Equity / Total Assets * 100
Banks:
Common Equity / (Total Assets - Customer Liabilities on Acceptances) * 100
Customer Liabilities on Acceptances only subtracted when included in Total Assets.
Insurance Companies:
(Common Equity + Policyholders' Equity) / Total Assets * 100
Other Financial Companies:
Common Equity / (Total Assets - Custody Securities) * 100
Exceptions:
Finland (95 and prior years) and Norway (93 and prior years):
All Industries:
(Common Equity + Non-Equity Reserves) / Total Assets * 100
Banks:
(Common Equity + Non-Equity Reserves) / (Total Assets -Customer Liabilities on Acceptances)
* 100
Customer Liabilities on Acceptances only subtracted when included in Total Assets.
Insurance:
(Common Equity + Policyholders' Equity + Non-Equity Reserves) / Total Assets * 100
Other Financial Companies:
(Common Equity + Non-Equity Reserves) / (Total Assets - Custody Securities) * 100
Sweden (88 and prior years):
All Industries:
(Common Equity + Non-Equity Reserves * .5) / Total Assets *100
Banks:
(Common Equity + Non-Equity Reserves * .5) / (Total Assets - Customer Liabilities on
Acceptances) * 100
Customer Liabilities on Acceptances only subtracted when included in Total Assets.
Insurance:
(Common Equity + Policyholders' Equity +Non-Equity Re-serves *.5) / Total Assets * 100
Other Financial Companies:
(Common Equity + Non-Equity Reserves * .5) / (Total Assets - Custody Securities) * 100
Sweden (89 to 93):
All Industries:
(Common Equity + Non-Equity Reserves * .7) / Total Assets *100

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Banks:
(Common Equity + Non-Equity Reserves * .7) / (Total Assets - Customer Liabilities on
Acceptances) * 100
Customer Liabilities on Acceptances only subtracted when included in Total Assets.
Insurance:
(Common Equity + Policyholders' Equity + Non-Equity Reserves * .7) / Total Assets * 100
Other Financial Companies:
(Common Equity + Non-Equity Reserves * .7) / (Total Assets - Custody Securities) * 100
Sweden (94 and subsequent years):
All Industries:
Common Equity / Assets * 100
Banks:
Common Equity / (Total Assets - Customer Liabilities on Acceptances) * 100
Customer Liabilities on Acceptances only subtracted when included in Total Assets.
Insurance:
(Common Equity + Policyholders' Equity) / Total Assets * 100Other Financial Companies:
Common Equity / (Total Assets - Custody Securities) * 100

Common Equity % Total Assets - 5 Yr Avg

Leverage Ratio, Annual Item; Field 08245
All Industries:
Arithmetic average of the last five years of Common Equity % Total Assets

Common Shares Outstanding

Stock Data, Annual Item; Field 05301
All Industries:
COMMON SHARES OUTSTANDING represent the number of shares outstanding at the company's year
end. It is the difference between issued shares and treasury shares.
For companies with more than one type of common/ordinary share, common shares outstanding
represents the combined shares adjusted to reflect the par value of the share type identified in field 6005
- Type of Share.
This item is also available at the security level for 1987 and subsequent years.
Footnotes:
A. Average number of shares outstanding in year
AA. No standard text
B. Equivalent number of shares based on par value
C. Breakdown not available
D. A small amount of treasury stock could not be separated
F. Privately owned company
G. Cooperative company/consortium/partnership
H. ADS equivalent shares
I. Stock data not specified in annual report
J. Government owned company or majority owned by government
K. Shares owned by government/institutions are not included
L. Preferred shares may be included
M. Increase/decrease due to reorganization of share capital
N. Increase in shares is partially or totally due to new issues
O. Equivalent number of shares based on par value and increase in shares is due to new issue
P. Estimated based on uniform par value

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Q. Share capital has been changed not increasing/decreasing the number of shares
R. Change of incorporation without affecting number of shares or share capital
S. Number of shares represents parent company share capital which is different than group equity
T. Trading units are at present 100 for all common shares and 1000 for all preferred shares
V. Share capital has been changed not increasing/decreasing the number of shares and new issue
W. Company is a mutual insurance company
X. Registered and bearer shares cannot be separated
Z. Combined multiple shares based on equivalent par value

Common Shares Outstanding - Current

Stock Data, Current Item; Field 05302
All Industries:
COMMON SHARES OUTSTANDING - CURRENT represents the most recent common shares
outstanding available in the database. It is the difference between issued shares and treasury shares.
For companies with more than one type of common/ordinary share, common shares represents the
combined shares adjusted to reflect the par value of the share type identified in field 06005 -Type of
Share.
This item is also available at the security level.
Refer to the definition of COMMON SHARES OUTSTANDING for applicable footnotes.

Common Shares Outstanding - Current - Mult Share 1, 2, 3, 4, 5, 6, 7

Stock Data, Current Items; Fields 20020, 20120, 20220, 20320, 20420, 20520. 20620, respectively
All Industries:
COMMON SHARES OUTSTANDING - MULT SHARE 1, 2, 3, 4, 5, 6, 7 represent the most recent
common shares available in the database for each type of common/ordinary share of a company. It is the
difference between issue shares and treasury shares.
Refer to the definition of COMMON SHARES OUTSTANDING for applicable footnotes.

Common Shares Outstanding - Mult Share 1, 2, 3, 4, 5, 6, 7

Stock Data, Current Items; Fields 20040, 20140, 20240, 20340, 20440, 20540, 20640, respectively
All Industries:
COMMON SHARES OUTSTANDING - MULT SHARE 1, 2, 3, 4, 5, 6, 7 represents the number of shares
outstanding for each type of common/ordinary share at the company's fiscal year end. It is the difference
between issued shares and treasury shares.
Data for these fields are generally not available prior to 1987.
Refer to the definition of COMMON SHARES OUTSTANDING for applicable footnotes.

Common Shares Traded - Annual

Stock Data, Annual Item; Field 05651
All Industries:
COMMON SHARES TRADED - ANNUAL represents the number of shares of the company traded during
the year. For the most recent year it is an annualized number of shares traded to date. This data is only
available for U.S. and Canadian companies.
This item is also available at the security level for 1987 and subsequent years.

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Common Shares Traded – Weekly

Stock Data, Annual Item; Weekly Time Series, Field 05652
All Industries:
COMMON SHARES TRATED – WEEKLY represents the number of shares traded during the week
represented by the weekly time series code/frequency on the record. Week 1 (W001 time series
code/frequency) represents the first week of the calendar year that ends on a Friday (for example, W024
time series code/frequency in the year 2000 represents the week ending on Friday 06/16/2000.
This item is available at the security level and is available for 1999 and subsequent years.

Common Shares Used To Calculate Basic Earnings Per Share

Stock Data, Annual Item; Field 05192
All Industries:
COMMON SHARES USED TO CALCULATE BASIC EARNINGS PER SHARE represent the number of
shares used by the company in computing its basic earnings per share, if reported by the company.

Common Shares Used To Calculate Earnings Per Share

Stock Data, Annual Item; Field 05191
All Industries:
COMMON SHARES USED TO CALCULATE EARNINGS PER SHARE represent the number of shares
used by the company in computing its primary earnings per share, if reported by the company.

Common Shares Used To Calculate Fully Diluted Earnings Per Share

Stock Data, Annual Item; Field 05194
All Industries:
COMMON SHARES USED TO CALCULATE FULLY DILUTED EARNINGS PER SHARE represent the
number of shares used by the company in computing its fully diluted earnings per share, if reported by the
company.
Footnotes:
A. No standard Text

Common Stock
Shareholders' Equity Data, Annual Item; Field 03480
All Industries:
COMMON STOCK represents the par or stated value of the issued common shares of the company. It
includes the value of all multiple shares. Along with capital surplus it is the equity capital received from
parties outside the company.
It excludes excess involuntary liquidation value of preferred stock over stated value when common stock
value and capital surplus are reported combined.
Data for this field is generally not available prior to 1989.
Footnotes:
A. Includes capital surplus
B. Includes monetarily correct capital
C. Net of excess liquidation value of preferred stock

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Common Stocks
Asset Data, Annual Item; Field 02228
Insurance Companies:
COMMON STOCKS represent the insurance company's investment in common or ordinary shares of
other corporations.

Common/Preferred Redeemed, Retired, Converted, Etc.

Cash Flow Data, Annual Item; Field 04751
All Industries:
COMMON & PREFERRED REDEEMED, RETIRED, CONVERTED, ETC. represents funds used to
decrease the outstanding shares of common and/or preferred stock.
It includes but is not restricted to:
Purchase of treasury shares
Repurchase of stock
Conversion of preferred stock into common stock
Retirement of preferred stock
Exchange of common stock for debentures

Company Founded Date

Descriptive Date, Current Item; Field 18272
All Industries:
COMPANY FOUNDED DATE represents the date the company was founded.

Company Name
Descriptive Data, Current Item; Field 06001
All Industries:
COMPANY NAME represents the legal name of the company as reported in the 10-K for U.S. companies
and the annual report for non-U.S. companies.
This item is also available at the security level.

Company Name - Short

Descriptive Data, Current Item; Field 06003
All Industries:
COMPANY NAME - SHORT represents an abbreviated company name no longer than twenty characters.
This item is also available at the security level.

Company Status
Descriptive Data, Current Item; Field 00000
All Industries:
COMPANY STATUS provides the new CUSIP in the case of a CUSIP change for U.S. companies.
Footnotes associated with this field may be available for any company, not just companies that have had
CUSIP change.
Specific information regarding the reason for inactive status, old company name for name changes, the
date when the company became publicly held, treatment of multiple shares or other relevant information
related to a company’s status is available as note link attached to this field.

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Footnotes:
A. No standard text
B. No standard text
C. Name changed to
D. No standard text
N. Company Inactive

Comprehensive Income – Hedging Gain/Loss

Supplementary (Equity) Data, Annual & Interim Item; Field 18852
All Industries:
COMPREHENSIVE INCOME – HEDGING GAIN/LOSS represents accumulated gains/losses from
hedges disclosed as comprehensive income.
This item is available in the annual time series and the quarterly, semi-annual and trimester interim time series.
It is only available at the company level.

Comprehensive Income – Other

Supplementary (Equity) Data, Annual & Interim Item; Field 18854
All Industries:
COMPREHENSIVE INCOME – OTHER represents the cumulative amount of all the other comprehensive
income accounts not otherwise defined.
This item is available in the annual time series and the quarterly, semi-annual and trimester interim time series.
It is only available at the company level.

Comprehensive Income – Pension Liability

Supplementary (Equity) Data, Annual & Interim Item; Field 18851
All Industries:
COMPREHENSIVE INCOME – PENSION LIABILITY represents accumulated pension liabilities disclosed
as comprehensive income.
This item is available in the annual time series and the quarterly, semi-annual and trimester interim time series.
It is only available at the company level.

Comprehensive Income – Unearned Compensation

Supplementary (Equity) Data, Annual & Interim Item; Field 18853
All Industries:
COMPREHENSIVE INCOME – UNEARNED COMPENSATION represents accumulated unearned
deferred compensation disclosed as comprehensive income.
This item is available in the annual time series and the quarterly, semi-annual and trimester interim time series.
It is only available at the company level.

Computer Software
Supplementary (Asset) Data, Annual & Interim Item; Field 18299
All Industries:
COMPUTER SOFTWARE represents the capitalized costs of computer software under development.
This item is updated when Computer Software is included within Other intangible assets, not within
Property, plant & equipment.
This item is available in the annual time series and the quarterly, semi-annual and trimester interim time series.
It is only available at the company level.

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Computer Software - Accumulated Amortization

Supplementary (Asset) Data, Annual Item; Field 02517
All Industries:
COMPUTER SOFTWARE - ACCUMULATED AMORTIZATION represents the total accumulated
amortization of software.
This item is available in the annual original and annual restated time series for detailed companies, full update.

Computer Software - Gross

Supplementary (Asset) Data, Annual Item; Field 02516
All Industries:
COMPUTER SOFTWARE - GROSS represents the gross value of software.
This item is available in the annual original and annual restated time series for detailed companies, full
update.

Computer Software And Equipment, Net

Supplementary (Asset) Data, Annual Item; Field 18382
Industrials:
COMPUTER SOFTWARE AND EQUIPMENT represents computer equipment and the information a
computer uses to perform tasks; this can be either developed by a company or obtained by a company to
perform its business.
This item is updated when Computer Software and Equipment is included in Property, Plant & Equipment.
This item is only available in the annual time series at the company level.

Construction Work In Progress

Supplementary (Asset) Data, Annual & Interim Item; Field 18390
Industrials, Other Financial Companies:
CONSTRUCTION WORK IN PROGRESS represents the gross amount carried forward of capital work in
progress and other tangible fixed assets under construction.
This item is updated when Computer Software is included within Other intangible assets, not within
Property, plant & equipment.
It includes but is not restricted to:
Fixed assets installation in progress and in transit
Prepayments and advances made for purchase of fixed assets
This item is available in the annual time series. It is also available in the quarterly, semi-annual and trimester
interim time series for US companies. It is only available at the company level.

Consumer & Instalment Loans

Asset Data, Annual Item; Field 02266
Banks:
CONSUMER & INSTALLMENT LOANS represent loans made to consumers.
It includes but is not restricted to:
Auto loans
Home improvement loans
Credit cards
Home equity loans

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Personal Loans
Debt consolidation loans
Education loans
Collateral loans (passbook and secured stock loans)
Time sharing loans
Public Sector notes (Spain)

Convertible Debt
Liability Data, Annual Item; Field 18282
All Industries:
CONVERTIBLE DEBT represents the total amount of a company's long term debt which can be
converted into common or preferred stock at a set rate and at a set date.
Data for this field is generally not available prior to 1991.

Corporate Action
See STOCK SPLIT/DIVIDEND RATIO

Corporate Stock Available For Sale

Supplementary (Asset) Data, Annual Item; Field 18091
Banks:
CORPORATE STOCK AVAILABLE FOR SALE represents the amount of common and preferred
securities that cannot be classified as marketable equity securities.
Reporting required by U.S. FASB 115. Updated where available in 1993 and subsequent years.
Footnotes:
A. No standard text

Cost Of Goods Sold

Expense Data, Annual Item; Field 01051
Industrials, Other Financial Companies:
For manufacturing companies, cost of goods sold represents specific or direct manufacturing cost of
material and labor entering in the production of finished goods. Excise taxes and windfall profits taxes are
not included. Most non-U.S. corporations do not disclose cost of goods sold.
For merchandise companies, cost of goods sold represents the purchase price of items sold, as well as
indirect overhead such as freight, inspecting, and warehouse costs. If a breakdown of total operating cost
of non-manufacturing companies is not available then it is treated as cost of goods sold.
For Utilities and Service Organizations, if there is no clear breakdown between cost of goods sold and
Selling, General and Administrative Expenses, the total amount is updated to Cost of Goods Sold and
noted that Selling General and Administrative Expenses are included. Service Organizations may refer to
this as Cost of Services.
It includes but is not restricted to:
Exploration expenses for extractive companies.
Dry hole costs and impairment of unproved properties, when they cannot be included in depreciation.
Employee benefits and other labor expenses such as salaries, pension expense, profit-sharing
expense, insurance, etc. (If a company does not buy or make goods to sell, this expense is included in
selling, general and administrative expense.) (field 01084)
Engineering expense, if the company engages in engineering operations
Cost of department lease income
Cost of franchise sales

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Cost of rent & royalty income included in revenues

For non-U.S. corporations, materials expense (field 18195), changes in inventory (field 18196),
capitalized costs (field 18197) and that portion of salaries and benefits expense which are direct
production costs
It excludes:
Depreciation and amortization of intangibles charged to cost of goods sold. (If this amount is not
available, then the total amount of depreciation and amortization is deducted)
Directors' fees and remuneration
Idle plant expense
Moving expense
Purchase discounts
Value-added taxes
General and service taxes
For restaurants and fast food companies, other operating expenses like franchise, direct personnel
and restaurant operating costs
Excise taxes
Windfall profit taxes
Footnotes:
A. Includes depreciation (for U.S. corporations)
B. Includes excise, windfall profit or value added tax
C. Includes selling, general and administrative expense
D. No standard text

Cost Of Goods Sold/Sales (%)

Profitability Ratio, Annual Item; Field 08331
Industrials, Other Financial Companies:
Cost of Goods Sold (excl Depreciation) / Net Sales or Revenues * 100

Cost Of Goods Sold/Sales (%) - 5 Yr Avg

Profitability Ratio, Annual Item; Field 08335
Industrials, Other Financial Companies:
Arithmetic average of the last five years of Cost of Goods Sold/Sales

Creditors (Trade)
See ACCOUNTS PAYABLE

Cumulative Effect Of Accounting Change

Supplementary (Income) Data, Annual Item; Field 18218
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.
Footnotes:
A. No standard text

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Cumulative Effect Of Accounting Change Per Share

Stock Data, Annual Item; Field 18202
All Industries:
CUMULATIVE EFFECT OF ACCOUNTING CHANGE PER SHARE represents the per share amount of
the cumulative effect of an accounting change reported on the income statement.
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:
No standard text

Cumulative Goodwill Written Off

Supplementary (Liability) Data; Annual Item; Field 18065
All Industries:
CUMULATIVE GOODWILL WRITTEN OFF represents the total amount of goodwill written off against
equity over a number of years.
Data for this field is generally not available prior to 1997.
It includes but is not restricted to:
Negative goodwill
Goodwill written back

Currency Of Analysis
Supplementary Data; Annual Item; Field 06098
All Industries:
CURRENCY OF ANALYSIS represents the ISO currency code of the Worldscope data of the company.
This currency will always correspond to the currency of the country in which the company is followed on
Worldscope (as indicated by Field 06027 Nation Code).

Currency Of Document
Supplementary Data, Annual Item; Field 06099
All Industries:
CURRENCY OF DOCUMENT represents the ISO currency code which corresponds to the currency in
which the company's financial statements are presented. Currency of Document will usually coincide with
the Currency of Analysis of the update. Currency of Analysis on Worldscope will always reflect the
currency of country under which the company is followed on Worldscope as indicated by Field 06027
Nation Code.

Current Assets – GAAP

Supplementary (Asset) Data, Annual Item; Field 06615
All Industrials:
CURRENT ASSETS – GAAP represents the Current Assets of a non-U.S. company adjusted to conform
to U.S. Generally Accepted Accounting Principles. See definition for CURRENT ASSETS – TOTAL 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.

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Current Assets - Total

Asset Data, Annual Item; Field 02201
Industrials:
CURRENT ASSETS - TOTAL represents cash and other assets that are reasonably expected to be
realized in cash, sold or consumed within one year or one operating cycle.
Generally, it is the sum of cash and equivalents, receivables, inventories, prepaid expenses and other
current assets.
For non-U.S. corporations, long term receivables are excluded from current assets even though included
in net receivables.
Footnotes:
A. Company does not report current assets; calculated
C. Includes long term receivables
D. Adjusted to exclude provision for bad debt
F. Adjusted to excluded long term receivables
G. Adjusted to excluded treasury stock
J. Adjusted to exclude foreign currency translation gains/losses, deferred charges and/or debenture
redemption premiums
K. Increased by prepayments on work in progress that has been treated as a current liability
M. Adjusted to exclude deferred taxes
N. Adjusted to include accrued income

Current Domestic Income Tax

Expense Data, Annual Item; Field 18186
All Industries:
CURRENT DOMESTIC INCOME TAX represents the total amount of tax liability due to the government
where the company is domiciled. For U.K. companies relief for overseas taxation is netted against the tax
expense.
Data for this field is generally not available prior to 1991.
Footnotes:
A. May include foreign taxes

Current Exchange Rate (U.S. $)

Supplementary Data, Current Item; Field 06103
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.

Current Foreign Income Tax

Expense Data, Annual Item; Field 18187
All Industries:
CURRENT FOREIGN INCOME TAX represents the total amount of tax liability due to the governments of
other countries where the company generates income but is not domiciled.
Data for this field is generally not available prior to 1991.

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Current Insurance Benefits

Supplementary (Expense) Data, Annual & Interim Item; Field 01071
Insurance Companies:
CURRENT INSURANCE BENEFITS represents the claims made by policyholders in settlement of losses
incurred. For example, policy claims related to accident, health, property and casualty policies. This item
is also referred to as Benefits and Claims, Benefits, Claims Losses & Settlement Expense or Claims
Expense.
This item available in the annual time series and the quarterly, cumulative quarterly, semi-annual, trimester and
cumulative trimester interim time series. It is only available at the company level.

Current Liabilities – GAAP

Supplementary (Liability) Data, Annual Item; Field 06715
Industrials:
CURRENT LIABILITIES – GAAP represents the Current Liabilities of a non-U.S. company adjusted to
conform to U.S. Generally Accepted Accounting Principles. See definition for CURRENT LIABILITIES –
TOTAL 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.

Current Liabilities - Total

Liability Data, Annual Item; Field 03101
Industrials:
CURRENT LIABILITIES - TOTAL represent debt or other obligations that the company expects to satisfy
within one year.
It includes but is not restricted to:
Accounts payable
Short term debt
Notes payable
Current portion of long term debt
All accrued expenses
Other current liabilities
Income taxes payable
Dividends payable
State franchise taxes
Deferred credits
Negative inventories (non-U.S. corporations)
Obligations expected to be satisfied within four years (Germany)
Footnotes:
A. Includes liabilities due in four years or less for Germany
B. Company does not report current liabilities; calculated
C. May include some long term debt
F. Includes liabilities due in four years or less, may also include some long term debt
G. No standard text
O. Adjusted to include accrued expenses

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Current Portion Of Long Term Debt

Supplementary (Liability) Data, Annual Item; Field 18232
All Industries:
CURRENT PORTION OF LONG TERM DEBT represents the amount of long term debt due within the
next twelve months.
Data for this field is generally not available prior to 1996 for non-U.S. companies and 1991 for U.S. companies.
It includes but is not restricted to:
Current portion of capitalized leases
It excludes:
Notes payable, arising from short term borrowings
Current maturities of participation and entertainment obligation
Contracts payable for broadcast rights
Current portion of advances and production payments Bank overdrafts
Advances from subsidiaries/associated companies (if the term of the loan is not known it is assumed
that it is long term and is treated accordingly)
Current portion of preferred stock of a subsidiary
Footnotes:
A. No standard text
C. Includes interest on capitalized leases

Current Ratio
Liquidity Ratio, Annual Item; Field 08106
Industrials:
Current Assets-Total / Current Liabilities-Total

Current Ratio - 5 Yr Avg

Liquidity Ratio, Annual Item; Field 08110
All Industrials:
Arithmetic average of the last five years of Current Ratios

CUSIP
Descriptive Data, Current Item; Field 06004
All Industries:
CUSIP represents the national security identification number for U.S. and Canadian companies. The first
six digits of this number represent the company. The next two digits represent the security and the last
digit is a check digit. CUSIPs are assigned by Standard and Poor's Corporation.
For companies with more than one type of common/ordinary shares the CUSIP shown is for the share
identified in field 06005 - Type of Share.
This item is also available at the security level.

CUSIP - Mult Share 1, 2, 3, 4, 5, 6, 7

Descriptive Data, Current Items; Fields 20006, 20106, 20206, 20306, 20406, 20506, 20606, respectively.
All Industries:
CUSIP represents the national security identification number for U.S. and Canadian companies. The first
six digits of this number represent the company. The next two digits represent the security and the last
digit is a check digit. CUSIPs are assigned by Standard and Poor's Corporation.

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Custody Securities
Asset Data, Annual Item; Field 02132
Other Financial Companies:
CUSTODY SECURITIES represents securities borrowed from other financial institutions to be used as
temporary collateral for loans. It is also securities deposited by the customers as collateral for margin
transactions.
Footnotes:
A. Includes acceptances and/or guarantees

Customer Liabilities On Acceptances (Assets)

Asset Data, Annual Item; Field 02018
Banks:
CUSTOMER LIABILITIES ON ACCEPTANCES, represents funds from customers (usually borrowed from
the bank), which by agreement are deposited in the bank. The agreement is supported by a letter of
credit, which allows the funds to be used only for a specific purpose.
Upon accepting the letter of credit for payment the bank becomes liable for payment under the terms
negotiated, while expecting the customer to supply funds for payment. This amount appears both on the
asset & liability side of the balance sheet.
It includes but is not restricted to:
Banker acceptances
Letters of credit
Bills of exchange
Undrawn balances in third party credit accounts (Spain)
Guarantees, acceptances, endorsements and other items serving as direct client substitutes
Documentary credits and other short term trade related contingent obligations
Footnotes:
A. Includes other guarantees
B. Only a fraction of the customers liabilities for acceptances is disclosed

Customer Liabilities On Acceptances (Liabilities)

Supplementary (Liability) Data, Annual Item; Field 03058
Banks:
CUSTOMER LIABILITIES ON ACCEPTANCES represent the money the bank is expected to pay out under
terms negotiated in its bills of exchange and unmatured debt.

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 D
Date Added To Product
Supplementary Data, Annual Item; Field 11516
All Industries:
DATE ADDED TO PRODUCT represents the date the company or security was added to the database.
This field is in YYYYMMDD format. Companies added to the product prior to 6/10/92 have 19920609 in
this field.

Date Of Common/Ordinary Shareholders

Stock Data, Current Item; Field 05449
All Industries:
DATE OF COMMON SHAREHOLDERS represents the date of the Common Shareholders.

Date Of Closely Held Shares

Stock Data, Current Item; Field 05473
All Industries:
DATE OF CLOSELY HELD SHARES represents the date of the Closely Held Shares - Current. This field
is in YYYYMMDD format.

Date Of Common Shares

Stock Data, Current Item; Field 05306
All Industries:
DATE OF COMMON SHARES represents the date of the most recent Common Shares Outstanding -
Current. This field is in YYYYMMDD format.

Date Of Current Price

Stock Data, Current Item; Field 05009
All Industries:
DATE OF CURRENT PRICE represents the date on which Market Price-Current was reported. This field
is in YYYYMMDD format.
This item is also available at the security level.

Date Of Current Price - Mult Share 1, 2, 3, 4, 5, 6, 7

Stock Data, Current Items; Fields 20022, 20122, 20222, 20322, 20422, 20522, 20622, respectively
All Industries:
DATE OF CURRENT PRICE - MULT SHARE 1, 2, 3, 4, 5, 6, 7 represents the date on which the current
price was reported for each type of common/ordinary share of the company. This field is in YYYYMMDD
format.

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Date Of Fiscal Period End (Formerly Date Of Fiscal Year End)

Descriptive Data, Annual Item; Field 05350
All Industries:
DATE OF FISCAL PERIOD END represents the year, month and day the company closes its books at
the end of its fiscal period. E.G. On the annual time series this is the Fiscal year end date while on the
quarterly time series this represents the Quarter period end date and similarly for other Time Series. This
field is in YYYYMMDD format.
This item is also available at the security level for 1987 and subsequent years.

Date Of Incorporation
Descriptive Date, Current Item; Field 18273
All Industries:
DATE OF INCORPORATION represents the date the company was incorporated.

Date Of Last 12 Months Earnings Per Share

Stock Data, Current Item; Field 05256
All Industries:
DATE OF LAST TWELVE MONTHS EARNINGS represents the data date through which the last twelve
months earnings is reflected. This field is in YYYYMMDD format.

Debt
See TOTAL DEBT and/or SHORT TERM DEBT & CURRENT PORTION OF LONG TERM DEBT and/or
LONG TERM DEBT

Decrease In Deposits
Cash Flow Data, Annual Item; Field 04752
Banks:
DECREASE IN DEPOSITS represents the decrease in deposits from one year to the next.
Data for this field is generally not available prior to 1991.
It includes but is not restricted to:
Net changes in deposits if a decrease
Payments for maturing certificates of deposits
Payments for maturing public fund deposits
Footnotes:
A. Net of increase
B. No standard text

Decrease In Investments
Cash Flow Data, Annual Item; Field 04440
All Industries:
DECREASE IN INVESTMENTS represents the investments sold during the accounting period of the
company.
Data for this field is generally not available prior to 1989.
It includes but is not restricted to:
Proceeds from sale of portfolio investments
Decrease in short term investments

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Decrease in marketable securities (if using FASB 95)

Proceeds from maturities of investment securities
Footnotes:
A. Decrease in investments, net of increases
B. No standard text

Decrease In Loans
Cash Flow Data, Annual Item; Field 04442
Banks:
DECREASE IN LOANS represent the decrease in loans from one year to the next.
Data for this field is generally not available prior to 1991.
It includes but is not restricted to:
Principal collected on loans and leases
Proceeds from loan sales
Net increase in customer loans if a decrease

Decrease/Increase In Inventories
Cash Flow Data, Annual Item; Field 04826
Industrials, Other Financial Companies:
DECREASE/INCREASE IN INVENTORIES represents the change in the amount of inventories from one
year to the next as reported in the cash flow statement.
Data for this field is generally not available prior to 1992.
Footnotes:
A. No standard text

Decrease/Increase In Other Assets/Liabilities

Cash Flow Data, Annual Item; Field 04830
Industrials, Other Financial Companies:
DECREASE/INCREASE IN OTHER ASSETS/LIABILITIES represents the change from one year to the
next in balance sheet items related to operations besides decrease/increase in receivables,
decrease/increase in inventories, increase/decrease in accounts payable, increase/decrease in income
taxes payable and increase/decrease in accruals as reported in the cash flow statement.
Data for this field is generally not available prior to 1992.
Footnotes:
A. No standard text

Decrease/Increase In Receivables
Cash Flow Data, Annual Item; Field 04825
Industrials, Other Financial Companies:
DECREASE/INCREASE IN RECEIVABLES 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.
Footnotes:
A. No standard text

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Deferred Charges
Asset Data, Annual Item; Field 02647
All Industries:
DEFERRED CHARGES represent expenditures not recognized as a cost of doing business in the period
in which it is incurred, but is carried forward to be written off in subsequent periods. This charge has been
deferred because of an anticipated future benefit or it is an appropriated allocation of costs to future
operations. A deferred charge has no physical substance and is a non-current asset because its life
extends beyond one year.
Data for this field is generally not available prior to 1991.
It includes but is not restricted to:
Start-up costs of putting into operation new, improved, or more efficient facilities
Plant rearrangement and reinstallation costs
Moving Costs
Prepaid pension expense - long term
Expenses for loans received
Reorganization costs
Other deferred charges
Debt/Bond issuance costs
Prepaid expenses - long term
It excludes:
Tax loss carry forward
Long term deferred or future tax benefits

Deferred Domestic Income Tax

Expense Data, Annual Item; Field 18188
All Industries:
DEFERRED DOMESTIC INCOME TAX represents the portion of deferred taxes due to the government of
the country where the company is domiciled that have been expensed during the year.
Data for this field is generally not available prior to 1991.
Footnotes:
A. May include foreign taxes

Deferred Foreign Income Tax

Expense Data, Annual Item; Field 18189
All Industries:
DEFERRED FOREIGN INCOME TAX represents the portion of deferred taxes that are due to the
government of the country where the company generates income but is not domiciled that have been
expensed during the year.
Data for this field is generally not available prior to 1991.

Deferred Income
Liability Data, Annual Item; Field 03262
All Industries:
DEFERRED INCOME represents income received but not yet reported as income. As the income is
earned the deferred income is debited and the revenue is credited. Deferred income may also be referred
to as deferred credit or deferred revenue.
Data for this field is generally not available prior to 1991.

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It includes but is not restricted to:

Fees received but not yet earned (e.g. advertising fees)
Revenue normally included in income but deferred until earned and matched with expenses (e.g. long
term magazine subscriptions)
Prepaid income

Deferred Income Taxes (Cash Flow)

Cash Flow Data, Annual Item; Field 04199
Industrials, Other Financial Companies:
DEFERRED TAXES represent the increase or decrease in the deferred tax liability from one year to the
next resulting from timing differences in recognition of revenue and expenses for tax and financial
reporting purposes. It is a non-cash charge.

Deferred Income Taxes & Investment Tax Credit

Cash Flow Data, Annual Item; Field 04101
Industrials, Other Financial Companies:
DEFERRED INCOME TAXES & INVESTMENT TAX CREDIT represent the increase or decrease in the
deferred tax liability from one year to the next resulting from timing differences in recognition of revenues
and expenses for tax and financial reporting purposes. Deferred taxes are shown net of investment tax
credits.

Deferred Tax Asset - Current

Supplementary (Asset) Data, Annual Item; Field 18165
All Industries:
DEFERRED TAX ASSET – CURRENT represents all deferred tax disclosed as a current asset.
This item is only available in the annual time series at the company level.

Deferred Tax Liability - Current

Supplementary (Liability) Data, Annual Item; Field 18166
All Industries:
DEFERRED TAX LIABILITY – CURRENT represents all deferred tax disclosed as a current liability.
This item is only available in the annual time series at the company level.

Deferred Tax Liability In Untaxed Reserves

Liability Data, Annual Item; Field 03257
All Industries:
DEFERRED TAX LIABILITY IN UNTAXED RESERVES represents the portion of untaxed reserves that is
allocable to deferred taxation. It is only applicable to Finnish, Norwegian and Swedish consolidated
results for comparison purposes with other countries.
Data for this field is generally not available prior to 1990.

Deferred Taxes
Liability Data, Annual Item; Field 03263
All Industries:
DEFERRED TAXES represent the accumulation of taxes which are deferred as a result of timing
differences between reporting sales and expenses for tax and financial reporting purposes.

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

It includes but is not restricted to:
Investment tax credits
It excludes:
Ad Valero taxes
Taxes other than income taxes
Tax loss carry forward reported as an asset
General and service taxes
Footnotes:
A. No standard text
B. Adjusted to include deferred tax debits.

Deferred Taxes - Credit

Liability Data, Annual Item; Field 18183
All Industries:
DEFERRED TAXES - CREDIT represent the credit balance of the deferred tax account. It is the amount
of tax charge that has been deferred to some future period.
Data for this field is generally not available prior to 1993.
Footnotes:
A. No standard text

Deferred Taxes - DEBIT

Asset Data, Annual Item; Field 18184
All Industries:
DEFERRED TAXES - DEBIT represent the debit balance of the deferred tax account. It is the amount of
tax benefit that has been deferred to some future period.
Data for this field is generally not available prior to 1993.
Footnotes:
A. No standard text

Deferred Taxes – GAAP

Supplementary (Liability) Data, Annual Item; Field 06773
All Industries:
DEFERRED TAXES – GAAP represents the Deferred Taxes of a non-U.S. company adjusted to conform
to U.S. Generally Accepted Accounting Principles. See definition for DEFERRED TAXES 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.

Demand Deposits
Liability Data, Annual Item; Field 03011
Banks:
DEMAND DEPOSITS represent non-interest bearing deposits in the bank that can be withdrawn without
notice.
It includes but is not restricted to:
Checking accounts
Non-interest bearing deposits

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Negotiable Orders of Withdrawal (NOW accounts)

Non-interest bearing negotiable orders of withdrawal (NINOW accts)
Super NOW accounts
Current and demand accounts - interest bearing (U.K.)
Current and demand accounts - interest free (U.K.)
Footnotes:
A. Includes some interbank deposits
B. Includes time deposits

Demand Deposits % Total Deposits

Other Ratio, Annual Item; Field 15179
Banks:
Demand Deposits / Total Deposits * 100

Demand Deposits % Total Deposits - 5 Yr Avg

Other Ratio, Annual Item; Field 15181
Banks:
Arithmetic average of the last five years Demand Deposits % Total Deposits

Depositary Bank
Supplementary Data, Current Item; Field 06095
All Industries:
DEPOSITARY BANK represents the bank or other financial institution that keeps custody of the stock
certificates represented by the ADR. This variable is alphanumeric. Each byte from left to right
corresponds to an index in this list from the top down. An "X" in a given byte indicates that the bank is a
depositary for the ADR.
BYTE BANK
1 BankAmerica International Trust
2 Bank of New York
3 Bankers Trust
4 Chase Manhattan Bank
5 Citibank
6 J.P. Morgan
7 Morgan Stanley Trust
8 Other
This item is only available for ADRs
Footnotes:
A. No standard text

Deposits – GAAP
Supplementary (Liability) Data, Annual Item; Field 06730
Banks, Other Financial Companies:
DEPOSITS – GAAP represent total deposits of a non-U.S. company adjusted to conform to U.S.
Generally Accepted Accounting Policies. See definition for DEPOSITS – TOTAL for additional
information.

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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.

Deposits - Total
Liability Data, Annual Item; Field 03019
Banks, Other Financial Companies:
DEPOSITS - TOTAL represent the value of money held by the bank or financial company on behalf of its
customers.
For Banks:
It includes but is not restricted to:
Securities sold under resale agreement (field 03056)
Footnotes:
A. Other short term liabilities included
B. May include borrowings
C. Includes due to banks

Depreciation
Expense Data, Annual Item; Field 01148
Industrials, Other Financial Companies:
DEPRECIATION represents the process of allocating the cost of a depreciable asset to the accounting
periods covered during its expected useful life to a business. It is a non-cash charge for use and
obsolescence of an asset.
Data for this field is generally not available prior to 1992.
It includes but is not restricted to:
Depletion
It excludes:
Amortization of intangible assets
Amortization of deferred charges
Write down of financial fixed assets or investments
Footnotes:
A. No standard text

Depreciation (Balance Sheet)

See ACCUMULATED DEPRECIATION

Depreciation and Depletion (Cash Flow)

Cash Flow Data, Annual Item; Field 04049
All Industries:
DEPRECIATION represents the process of allocating the cost of a depreciable asset to the accounting
periods covered during its expected useful life to a business. It is a non-cash charge.
DEPLETION represents the cost allocation for natural resources such as oil and mineral deposits. It
includes dry-hole expense, abandonments and oil and gas property valuation provision for extractive
companies. It is a non-cash charge.
It excludes:
Depreciation on discontinued operations
Footnotes:
A. Includes other items not requiring movement of funds
B. Includes allocations to reserves/provisions

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C. Disposal of fixed assets may be included

D. Amortization of discounts or premiums on financial instruments which cannot be separated
F. Taken from the income statement
G. Includes deferred taxes
H. Includes depreciation on leased vehicles

Depreciation, Depletion and Amortization

Expense Data, Annual Item; Field 01151
All Industries:
DEPRECIATION represents the process of allocating the cost of a depreciable asset to the accounting
periods covered during its expected useful life to a business. It is a non-cash charge for use and
obsolescence of an asset.
DEPLETION refers to cost allocation for natural resources such as oil and mineral deposits.
AMORTIZATION relates to cost allocation for intangible assets such as patents and leasehold
improvements, trademarks, bookplates, tools and film cost.
Dry-hole Expense and Abandonments for extractive companies are included in Depreciation, Depletion &
Amortization. If exploration expenses include dry-hole costs and impairment of unproved properties then
it is included in Cost of Goods Sold.
It excludes depreciation of discontinued operation
It includes oil & gas property valuation provision
If depreciation is not available from the income statement it is taken from the Statement in Changes in
Financial Position.
Footnotes:
A. Includes other items not requiring movement of funds.
B. Includes allocation to reserves/provisions
C. Disposal of fixed assets may be included
D. Amortization of discounts or premiums on financial instruments cannot be separated
G. Includes deferred taxes
H. Includes depreciation on leased vehicles
I. Excludes depreciation included in Cost of Goods Sold
J. May include similar items

Depreciation, Depletion and Amortization (Cash Flow)

Cash Flow Data, Annual Item; Field 04051
Industrials, Other Financial Companies:
DEPRECIATION represents the process of allocating the cost of a depreciable asset to the accounting
periods covered during its expected useful life to a business.
DEPLETION refers to cost allocation for natural resources such as oil and mineral deposits.
AMORTIZATION relates to cost allocation for intangible assets such as patents and leasehold
improvements, trademarks, book plates, tools & film costs.
This item includes dry-hole expense, abandonments and oil and gas property valuation provision for
extractive companies.
This item excludes amortization of discounts or premiums on financial instruments owned or outstanding
and depreciation on discontinued operations.
This item is available in the annual time series and the quarterly, cumulative quarterly, semi-annual, trimester
and cumulative trimester interim time series. It is only available at the company level.
Footnotes:
A. Includes other items not requiring movement of funds
B. Includes allocations to reserves
C. Disposal of fixed assets may be included

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D. Amortization of discounts or premiums on financial instruments cannot be separated

F. Taken from the income statement
G. Includes deferred taxes
H. Includes depreciation on leased vehicles

Development Costs – Accumulated Amortization

Supplementary (Asset) Data, Annual Item; Field 02506
All Industries:
DEVELOPMENT COSTS – ACCUMULATED AMORTIZATION represent total accumulated amortization
of development costs.
This item is available in the annual original and annual restated time series for detailed companies, full update.

Development Costs - Gross

Supplementary (Asset) Data, Annual Item; Field 02505
All Industries:
DEVELOPMENT COSTS - GROSS represent the gross value of capitalized expenditure relating to
development, including the development of new products. It includes capitalized research and
development expenditures.
This item is available in the annual original and annual restated time series for detailed companies, full update.

Development Costs - Net

Supplementary (Asset) Data, Annual Item; Field 02504
All Industries:
DEVELOPMENT COSTS - NET represent the net book value of expenses related to the development of
new products, for example, research and development expenditure.
This item is available in the annual original and annual restated time series for detailed companies, full update.

Disclosure Company Identifier

Descriptive Data, Current Item; Field 06034
All Industries:
DISCLOSURE COMPANY IDENTIFIER represents the identifier used by Disclosure to identify
companies on their database. This item provides a link between Worldscope and Disclosure databases.

Discontinued Operations
Income Data, Annual Item; Field 01505
All Industries:
DISCONTINUED OPERATIONS represent the earnings of a division or segment of business that the
company wants to discontinue or dispose of in the near future. Discontinued operations is treated as an
extraordinary charge or credit when the per share amount includes disposal.
Footnotes:
A. Includes disposal, treated as an extraordinary item
B. Company reported only one per share figure for discontinued operations and disposal, therefore treated
as an extraordinary charge or credit

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Discontinued Operations
Supplementary (Cash Flow) Data, Annual and U.S. Interim Item; Field 04054
All Industries:
DISCONTINUED OPERATIONS represent cash flows from discontinued operations shown after tax
outflows. This data is a component of Total Other Cash Flow (field 04151) in Operating Activities.
This item is available in the annual original and annual restated time series for detailed companies, full update.
For U.S. companies, it is also available in the interim original and interim restated time series.

Discontinued Operations - Total

Supplementary (Income) Data, Annual Item; Field 18200
All Industries:
DISCONTINUED OPERATIONS - TOTAL represents the after tax gain or loss resulting from a company
discontinuing a segment of its business.
Data for this field is generally not available prior to 1996 for non-U.S. companies and 1991 for U.S. companies.
It includes but is not restricted to:
After tax gain/loss from disposal of discontinued operations
Footnotes:
A. No standard text

Discontinued Operations Per Share

Stock Data, Annual Item; Field 05228
All Industries:
DISCONTINUED OPERATIONS PER SHARE represents the after tax per share amount of the gain or
loss from the portion of a company's operations that have been discontinued.
This item is shown per 1,000 shares for Brazilian companies.
Data for this field is generally not available prior to 1992.
It excludes:
Gain/Loss on disposal
Footnotes:
A. No standard text

Discontinued Operations - Pre-tax

Supplementary (Income) Data, Annual Item; Field 01269
All Industries:
DISCONTINUED OPERATIONS - PRE-TAX represents the pre-tax gain or loss from a company's
operations that have been discontinued.
Data for this field is generally not available prior to 1992.
Footnotes:
A. No standard text
B. Includes disposal

Discontinued Operations - Total (Per Share)

Stock Data, Annual Item; Field 18205
All Industries:
DISCONTINUED OPERATIONS - TOTAL (PER SHARE) represents the total after tax per share gain or
loss resulting from a company discontinuing a segment of its business.

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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.
It includes but is not restricted to:
After tax per share gain/loss from disposal of discontinued operations
Footnotes:
A. No standard text

Disposal Of Fixed Assets

Cash Flow Data, Annual Item; Field 04351
All Industries:
DISPOSAL OF FIXED ASSETS represent the amount a company received from the sale of property,
plant and equipment.
It includes but is not restricted to:
Net long term assets from discontinued operations
Book value of property disposals
Sale of property
Proceeds from businesses sold
Proceeds from significant asset dispositions
Sale/leaseback of property, plant or equipment
Liquidation of net assets of discontinued operations
Retirements of property, plant and equipment
Footnotes:
A. Includes sale of investments
B. Net of additions

Dividend Income - Non-Operating

Supplementary (Income) Item, Annual Item; Field 01268
All Industries:
DIVIDEND INCOME represents the earnings received by the company from its investments.
Data for this field is generally not available prior to 1992.
It includes but is not restricted to:
Dividends from associates if shown on the income statement (i.e. subsidiaries on cost basis)
Footnotes:
A. No standard text

Dividend Payout (% Earnings) – Total Dollar

Leverage Ratio, Annual Item; Field 08256
All Industries:
Common Dividends (Cash) / (Net Income before Preferred Dividends - Preferred Dividend Requirement) *
100
Footnotes:
T. Dividends in excess of earnings

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Dividend Payout (% Earnings) – Total Dollar - 5 Yr Avg

Leverage Ratio, Annual Item; Field 08260
All Industries:
Sum of Common Dividends (Cash) for the last 5 years / (Sum of Net Income before Preferred Dividends -
Preferred Dividend Requirement for the last five years) * 100
Footnotes:
T. Dividends in excess of earnings

Dividend Payout Per Share (%)

Stock Performance Ratio, Annual Item; Field 09504
All Industries:
Dividends Per Share / Earnings Per Share * 100
This item is also available at the security level for 1987 and subsequent years.

Dividend Payout Per Share (%) - Current

Stock Performance Ratio, Current Item; Field 09502
All Industries:
Dividends Per Share-Last 12 months / Earnings Per Share-Last 12 months * 100
This item is also available at the security level.

Dividend Payout Per Share (%) - 5 Yr Avg

Stock Performance Ratio, Annual Item; Field 09521
All Industries:
Arithmetic average of the last five years of Dividends Per Share / Arithmetic average of the last five years
of Earnings Per Share
This item is also available at the security level for 1987 and subsequent years.

Dividend Report Frequency

Stock Data, Annual Item; Field 05100
All Industries:
DIVIDEND REPORT FREQUENCY represents how often interim dividends are reported by the company
during its fiscal year. This field contains the following codes, each representing a different reporting
frequency:
Code Reporting Frequency
0 Irregular
1 Quarterly
2 Semi-Annual
4 Annual
Note: If there is no data in this field, a quarterly reporting frequency can be assumed.
This item is also available at the security level for 1987 and subsequent years.

Dividend Yield - Avg High-Low

Stock Performance Ratio, Annual Item; Field 09406
All Industries:
Dividends Per Share / (Market Price-High + Market Price-Low / 2) * 100

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This item is also available at the security level for 1987 and subsequent years.

Dividend Yield - Close

Stock Performance Ratio, Annual Item; Field 09404
All Industries:
Dividends Per Share / Market Price-Year End * 100
This item is also available at the security level for 1987 and subsequent years.

Dividend Yield - Close - Mult Share 1, 2, 3, 4, 5, 6, 7

Stock Performance Ratio, Annual Items; Fields 20048, 20148, 20248, 20348,20448, 20548, 20648, respectively
All Industries:
Dividends Per Share/Market Price-Year End * 100; for each type of common/ordinary share
Data for these fields is generally not available prior to 1987.

Dividend Yield - Current

Stock Performance Ratio, Current Item; Field 09402
All Industries:
Dividends Per Share-Last 12 Months / Market Price-Current * 100
Exceptions:
U.S. and Canadian Companies:
Indicated Dividend Rate / Market Price-Current * 100
This item is also available at the security level.

Dividend Yield - Current - Mult Share 1, 2, 3, 4, 5, 6, 7

Stock Performance Ratio, Current Items; Fields 20028, 20128, 20228, 20328,20428, 20528, 20628, respectively
All Industries:
Dividends Per Share-Last 12 Months/Market Price-Current * 100; for each type of common/ordinary share
Exceptions:
U.S./Canadian Companies:
Indicated Dividend Rate/Market Price-Current * 100; for each type of common/ordinary share

Dividend Yield - High

Stock Performance Ratio, Annual Item; Field 09400
All Industries:
Dividends Per Share / Market Price-High * 100
This item is also available at the security level for 1987 and subsequent years.

Dividend Yield - Low

Stock Performance Ratio, Annual Item; Field 09401
All Industries:
Dividends Per Share / Market Price-Low * 100
This item is also available at the security level for 1987 and subsequent years.

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Dividend Yield – 3 Yr Avg –Close

Stock Performance Ratio, Annual Item; Field 09432
All Industries:
Sum of the last three years of Dividends Per Share / Sum of the last three years of Market Price-Year
End * 100
This item is only available for ADRs and is generally not available prior to 1994.

Dividend Yield – 3 Yr Avg – Avg High - Low

Stock Performance Ratio, Annual Item; Field 09433
All Industries:
Sum of the last three years of Dividends Per Share / ((Sum of the last three years of Market Price-High +
Sum of the last three years of Market Price-Low) /2) * 100
This item is only available for ADRs and is generally not available prior to 1994.

Dividend Yield – 3 Yr Avg – High

Stock Performance Ratio, Annual Item; Field 09430
All Industries:
Sum of the last three years of Dividends Per Share / Sum of the last three years of Market Price-High *
100
This item is only available for ADRs and is generally not available prior to 1994.

Dividend Yield – 3 Yr Avg – Low

Stock Performance Ratio, Annual Item; Field 09431
All Industries:
Sum of the last three years of Dividends Per Share / Sum of the last three years of Market Price-Low *
100
This item is only available for ADRs and is generally not available prior to 1994.

Dividend Yield - 5 Yr Avg - Close

Stock Performance Ratio, Annual Item; Field 09421
All Industries:
Dividends Per Share-Five Year Average / Market Price-Five Year Average Close * 100
This item is also available at the security level for 1987 and subsequent years.

Dividend Yield - 5 Yr Avg - High

Stock Performance Ratio, Annual Item; Field 09411
All Industries:
Dividends Per Share-Five Year Average / Market Price-Five Year Average High * 100
This item is also available at the security level for 1987 and subsequent years.

Dividend Yield - 5 Yr Avg - High-Low

Stock Performance Ratio, Annual Item; Field 09426
All Industries:
Dividends Per Share - Five Year / (Market Price-High 5 Year Average + Market Price-Low 5 Yr Average /
2) * 100

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This item is also available at the security level for 1987 and subsequent years.

Dividend Yield - 5 Yr Avg - Low

Stock Performance Ratio, Annual Item; Field 09416
All Industries:
Dividends Per Share-Five Year Average / Market Price-Five Year Average Low * 100
This item is also available at the security level for 1987 and subsequent years.

Dividends
Supplementary (Cash Flow) Data, Annual and U.S. Interim Item; Field 04052
All Industries:
DIVIDENDS represent dividends received from investments, including those received by the company
from equity accounted investments. This data is a component of Total Other Cash Flow (field 04151) in
Operating Activities.
This item is available in the annual original and annual restated time series for detailed companies, full update.
For U.S. companies, it is also available in the interim original and interim restated time series.

Dividends (Cash)
See CASH DIVIDENDS PAID - TOTAL and/or COMMON DIVIDENDS (CASH) and/or PREFERRED
DIVIDENDS (CASH)

Dividends Payable
Liability Data, Annual Item; Field 03061
All Industries:
DIVIDENDS PAYABLE represents a dividend that has been declared but not yet paid.
Data for this field is generally not available prior to 1989.
It excludes:
Dividends to minority shareholders of subsidiaries

Dividends Per Share

Stock Data, Annual Item; Field 05101
All Industries:
DIVIDENDS PER SHARE represents the total dividends per share declared during the calendar year for
U.S. corporations and fiscal year for Non-U.S. corporations. It includes extra dividends declared during
the year.
Dividends Per Share is based on the "gross" dividend of a security, before normal withholding tax is
deducted at a country's basic rate, but excluding the special tax credit available in some countries. This
tax credit is due to the imputation system of corporate income tax under which shareholders are entitled
to credit a certain proportion of the corporate income tax on distributed profits against the income tax
imposed on the dividends received.
For companies with more than one type of common/ordinary share, dividends per share is shown for the
share type identified in field 6005 - Type of Share.
This item is also available at the security level for 1987 and subsequent years and is shown per 1,000 shares
for Brazilian companies.
Footnotes:
A. All items adjusted for stock splits or dividends
B. Calculation based on average number of shares

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C. Derived per share figure from block figure

D. Includes tax credit on common dividend
F. Parent company data
H. Cash preferred dividend may be included
I. Alternate numbers given for gross dividend per share
J. Gross dividend
K. Includes extra cash dividends
L. No standard text
M. No standard text
N. No standard text
P. No standard text
Q. No standard text
R. Company does not disclose dividends per share, estimated based on company's definition
S. Dividends not paid on all shares
T. Twelve month dividends reflects revaluation of interim dividends to year end rate
Y. Multiple shares exist - see type of shares
Z. Dividends per share estimated using the total cash dividend divided by the number of shares
outstanding at year end

Dividends Per Share - Declaration Date - First, Second, Third and Fourth Quarter
Stock Data, Annual Items; Fields 05910, 05911, 05912, 05913, respectively
All Industries:
DIVIDENDS PER SHARE - DECLARATION DATE - FIRST, SECOND, THIRD AND FOURTH QUARTER
represent the updating source and source date for the dividend.
Data for these fields is generally not available prior to 1992. This item is also available at the security level for
1992 and subsequent years.

Dividends Per Share - Ex-Dividend Date - First, Second, Third and Fourth Quarter
Stock Data, Annual Items; Fields 05923, 05924, 05925, 05926, respectively
All Industries:
DIVIDENDS PER SHARE - EX-DIVIDEND DATE - FIRST, SECOND, THIRD AND FOURTH QUARTER
represent the date on or after which a buyer will no longer be entitled to the dividend declared on a share.
Data for these fields is generally not available prior to 1992. This item is also available at the security level for
1992 and subsequent years.

Dividends Per Share - Extra - First, Second, Third and Fourth Quarter
Stock Data, Annual Items; Fields 05151, 05152, 05153, 05154, respectively
All Industries:
DIVIDENDS PER SHARE - EXTRA - FIRST, SECOND, THIRD AND FOURTH QUARTER represents
any extra dividends declared in each of the respective quarters. When a company declares five dividends
in one year, the fourth quarter dividend is shown as an extra dividend - fourth quarter and the fifth
dividend is shown as dividends per share - fourth quarter.
Interim periods are determined on a calendar basis for U.S. corporations and on a fiscal basis for non-
U.S. corporations.
For companies with more than one type of common/ordinary share, dividends per share is shown for the
share type identified in field 6005 - Type of Share.
This item is also available at the security level for 1987 and subsequent years and is shown per 1,000 shares
for Brazilian companies.

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Dividends Per Share - Extra - Declaration Date - First, Second, Third and Fourth
Quarter
Stock Data, Annual Items; Fields 05935, 05936, 05937, 05938, respectively
All Industries:
DIVIDENDS PER SHARE - EXTRA - DECLARATION DATE - FIRST, SECOND, THIRD AND FOURTH
QUARTER represent the updating source and source date for extra dividends declared by the company.
Data for these fields is generally not available prior to 1992. This item is also available at the security level for
1992 and subsequent years.
Refer to the definition of DIVIDENDS PER SHARE - DECLARATION DATE - FIRST SECOND, THIRD
AND FOURTH QUARTER for a list of source codes and sources.

Dividends Per Share - Extra - Ex-Dividend Date - First, Second, Third and Fourth
Quarter
Stock Data, Annual Items; Fields 05947, 05948, 05949, 05950, respectively
All Industries:
DIVIDENDS PER SHARE - EXTRA - EX-DIVIDEND DATE - FIRST, SECOND, THIRD AND FOURTH
QUARTER represent the date on or after which a buyer will no longer be entitled to the extra dividend
declared on a share.
Data for these fields is generally not available prior to 1992. This item is also available at the security level for
1992 and subsequent years.

Dividends Per Share - Extra - Payable Date - First, Second, Third and Fourth Quarter
Stock Data, Annual Items; Fields 05953, 05954, 05955, 05956, respectively
All Industries:
DIVIDENDS PER SHARE - EXTRA - PAYABLE DATE - FIRST, SECOND THIRD AND FOURTH
QUARTER represent the date the declared extra dividend is scheduled to be paid.
Data for these fields is generally not available prior to 1992. This item is also available at the security level for
1992 and subsequent years.

Dividends Per Share - Extra - Record Date - First, Second, Third and Fourth Quarter
Stock Data, Annual Items; Fields 05941, 05942, 05943, 05944, respectively
All Industries:
DIVIDENDS PER SHARE - EXTRA - RECORD DATE - FIRST, SECOND, THIRD AND FOURTH
QUARTER represent the date on which a stockholder must officially own the shares in order to be entitled
to the extra dividend.
Data for these fields is generally not available prior to 1992. This item is also available at the security level for
1992 and subsequent years.

Dividends Per Share - First, Second, Third and Fourth Quarter

Stock Data, Annual Items; Fields 05121, 05122, 05123, 05124, respectively
All Industries:
DIVIDENDS PER SHARE - FIRST, SECOND, THIRD AND FOURTH QUARTER represent dividends per
share declared in each of the respective four quarters during the year.
Interim periods are determined on a calendar basis for U.S. corporations and on a fiscal basis for non-
U.S. corporations.
For companies with more than one type of common/ordinary share, dividends per share is shown for the
share type identified in field 6005 - Type of Share.

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These items are also available at the security level for 1987 and subsequent years and are shown per 1,000
shares for Brazilian companies.
Footnotes:
L. No standard text
M. No standard text
N. No standard text
P. No standard text
Q. No standard text
R. Indicated Rate
T. Revalued to year end rates

Dividends Per Share – Fiscal

Stock Data, Annual Item; Field 05110
All Industries:
DIVIDENDS PER SHARE – FISCAL represents the total dividends per share declared during a
company’s fiscal year. It includes extra dividends declared during the fiscal year but excludes special
dividends.
This item is only available for U.S. companies.
This item is also available at the security level for 1987 and subsequent years.

Dividends Per Share - Gross

Stock Data, Annual Item; Field 05102
All Industries:
DIVIDENDS PER SHARE - GROSS represent the total dividend, before normal withholding tax is
deducted at a county's basic tax rate and including the special tax credit available in some countries. This
tax credit is due to the imputation system of corporate income tax under which shareholders are entitled
to credit a certain proportion of the corporate income tax on distributed profits against the income tax
imposed on the dividends declared.
This data is on a calendar year basis for U.S. corporations and a fiscal year basis for non-U.S.
corporations.
For companies with more than one type of common/ordinary share, dividends per share is shown for the
share type identified in field 06005 - Type of Share.
Data for this field is generally not available prior to 1993. This item is also available at the security level for 1987
and subsequent years and is shown per 1,000 shares for Brazilian companies.

Dividends Per Share - Gross - First, Second, Third and Fourth Quarter
Stock Data, Annual Items; Fields 05125, 05126, 05127, 05128, respectively
All Industries:
DIVIDENDS PER SHARE - GROSS - FIRST, SECOND, THIRD AND FOURTH QUARTER represent the
gross dividends declared in each of the respective interim periods during the year.
Interim periods are determined on a calendar basis for U.S. corporations and on a fiscal basis for non-
U.S. corporations.
Data for these fields are generally not available prior to 1993.
These items are also available at the security level for 1987 and subsequent years and are shown per 1,000
shares for Brazilian companies.

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Dividends Per Share - Gross - Extra - First, Second, Third and Fourth Quarter
Stock Data, Annual Items; Fields 05171, 05172, 05173, 05174, respectively
All Industries:
DIVIDENDS PER SHARE - GROSS - EXTRA - FIRST, SECOND, THIRD AND FOURTH QUARTER
represent the extra gross dividends declared in each of the respective interim periods during the year.
Interim periods are determined on a calendar basis for U.S. corporations and on a fiscal basis for non-
U.S. corporations.
For companies with more than one type of common/ordinary share, dividends per share is shown for the
share type identified in field 06005 - Type of Share.
Data for these fields are generally not available prior to 1993.
These items are also available at the security level for 1987 and subsequent years and are shown per 1,000
shares for Brazilian companies.

Dividends Per Share - Gross - Special - First, Second, Third and Fourth Quarter
Stock Data, Annual Items; Fields 05175, 05176, 05177, 05178, respectively
All Industries:
DIVIDENDS PER SHARE - SPECIAL - EXTRA - FIRST, SECOND, THIRD AND FOURTH QUARTER
represents the special gross dividends declared in each of the respective interim periods during the year.
Interim periods are determined on a calendar basis for U.S. corporations and on a fiscal basis for non-
U.S. corporations.
For companies with more than one type of common/ordinary share, dividends per share is shown for the
share type identified in field 06005 - Type of Share.
Data for these fields are generally not available prior to 1993.
These items are also available at the security level for 1987 and subsequent years and are shown per 1,000
shares for Brazilian companies.

Dividends Per Share - Interim

Stock Data; Annual Item; Field 05116
All Industries:
DIVIDENDS PER SHARE (INTERIM) represents the regular dividends declared during a specific fiscal
interim time period. It is based on the “gross” dividend of a security, before withholding tax is deducted at
a country’s basic rate, but excluding the special tax credit available in some countries. This tax credit is
due to the imputation system of corporate income tax under which shareholders are entitled to credit a
certain proportion of the corporate income tax on distributed profits against the income tax imposed on
the dividends received.
For companies with more than one type of common ordinary share, dividends per share are shown for the
share type identified in field 06005 Type of Share.
This item is populated for the quarterly, semi-annual and trimester time series. It is not available prior to 1998
and is shown per 1,000 shares for Brazilian companies. It is also available at the security level for 1998 and
subsequent years.

Dividends Per Share - Interim – Extra

Stock Data; Annual Item; Field 05112
All Industries:
DIVIDENDS PER SHARE (INTERIM) – EXTRA represents any extra dividend declared during a specific
fiscal interim time period.
For companies with more than one type of common ordinary share, dividends per share are shown for the
share type identified in field 06005 Type of Share.

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This item is populated for the quarterly, semi-annual and trimester time series. It is not available prior to 1998
and is shown per 1,000 shares for Brazilian companies. It is also available at the security level for 1998 and
subsequent years.

Dividends Per Share - Interim – Special

Stock Data; Annual Item; Field 05114
All Industries:
DIVIDENDS PER SHARE (INTERIM) – SPECIAL represents unusual and infrequent distributions to
shareholders that were declared during a specific fiscal interim time period.
For companies with more than one type of common ordinary share, dividends per share are shown for the
share type identified in field 06005 Type of Share.
This item is populated for the quarterly, semi-annual and trimester time series. It is not available prior to 1998
and is shown per 1,000 shares for Brazilian companies. It is also available at the security level for 1998 and
subsequent years.

Dividends Per Share - Last 12 Months

Stock Data, Current Item; Field 05145
All Industries:
DIVIDENDS PER SHARE - LAST 12 MONTHS represents the sum of the interim dividends per share,
including extras, declared by the company in the last twelve months. If interim data is not available it is
the most recent dividends per share reported by the company in the last two years.
For companies with more than one type of common/ordinary share, dividends per share is shown for the
share type identified in field 06005 - Type of Share.
This item is also available at the security level and is shown per 1,000 shares for Brazilian companies.

Dividends Per Share - Last 12 Months - Mult Share 1, 2, 3, 4, 5, 6, 7

Stock Data, Current Items; Fields 20025, 20125, 20225, 20325, 20425, 20525, 20625, respectively
All Industries:
DIVIDENDS PER SHARE - LAST 12 MONTHS - MULT SHARE 1, 2, 3, 4, 5, 6, 7 represents the sum of
the interim dividends per share, including extras, declared by the company for each type of
common/ordinary share in the last twelve months. If interim data is not available it is the most recent
dividends per share reported by the company in the last two years.
This item is shown per 1,000 shares for Brazilian companies.

Dividends Per Share - Mult Share 1, 2, 3, 4, 5, 6, 7

Stock Data, Annual Items; Fields 20044, 20144, 20244, 20344, 20444, 20544, 20644, respectively
All Industries:
DIVIDENDS PER SHARE - MULT SHARE 1, 2, 3, 4, 5, 6, 7 represents the total dividends per share
declared for each type of common/ordinary share during the calendar year for U.S. corporations and
fiscal year for non-U.S. corporations. It includes extra dividends declared during the year.
These items are shown per 1,000 shares for Brazilian companies.
Data for these fields are generally not available prior to 1987.
Refer to the definition of DIVIDENDS PER SHARE for more details and applicable footnotes.

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Dividends Per Share - Payable Date - First, Second, Third and Fourth Quarter
Stock Data, Annual Items; Fields 05929, 05930, 05931, 05932, respectively
All Industries:
DIVIDENDS PER SHARE - PAYABLE DATE - FIRST, SECOND THIRD AND FOURTH QUARTER
represent the date the declared dividend is scheduled to be paid.
Data for these fields is generally not available prior to 1992. This item is also available at the security level for
1992 and subsequent years.

Dividends Per Share - Record Date - First, Second, Third and Fourth Quarter
Stock Data, Annual Items, Fields 05917, 05918, 05919, 05920, respectively
All Industries:
DIVIDENDS PER SHARE - RECORD DATE - FIRST, SECOND, THIRD AND FOURTH QUARTER
represent the date on which a stockholder must officially own the shares in order to be entitled to the
dividend.
Data for these fields is generally not available prior to 1992. This item is also available at the security level for
1992 and subsequent years.

Dividends Per Share - Special - Declaration Date - First, Second, Third and Fourth
Quarter
Stock Data, Annual Items; Fields 05965, 05966, 05967, 05968, respectively
All Industries:
DIVIDENDS PER SHARE - SPECIAL - DECLARATION DATE - FIRST, SECOND, THIRD AND FOURTH
QUARTER represent the updating source and source date for special dividends declared by the
company.
Data for these fields is generally not available prior to 1992. This item is also available at the security level for
1992 and subsequent years.
Refer to the definition of DIVIDENDS PER SHARE - DECLARATION DATE - FIRST SECOND, THIRD
AND FOURTH QUARTER for a list of source codes and sources.

Dividends Per Share - Special - Ex-Dividend Date - First, Second, Third and Fourth
Quarter
Stock Data, Annual Items; Fields 05959, 05960, 05961, 05962, respectively
All Industries:
DIVIDENDS PER SHARE - SPECIAL - EX-DIVIDEND DATE - FIRST, SECOND, THIRD AND FOURTH
QUARTER represent the date on or after which a buyer will no longer be entitled to the special dividend
declared on a share.
Data for these fields is generally not available prior to 1992. This item is also available at the security level for
1992 and subsequent years.

Dividends Per Share - Special - Payable Date - First, Second, Third and Fourth
Quarter
Stock Data, Annual Items; Fields 05976, 05977, 05978, 05979, respectively
All Industries:
DIVIDENDS PER SHARE - SPECIAL - PAYABLE DATE - FIRST, SECOND THIRD AND FOURTH
QUARTER represent the date the declared special dividend is scheduled to be paid.
Data for these fields is generally not available prior to 1992. This item is also available at the security level for
1992 and subsequent years.

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Dividends Per Share - Special - Record Date - First, Second, Third and Fourth
Quarter
Stock Data, Annual Items; Fields 05970, 05971, 05972, 05973, respectively
All Industries:
DIVIDENDS PER SHARE - SPECIAL - RECORD DATE - FIRST, SECOND, THIRD AND FOURTH
QUARTER represent the date on which a stockholder must officially own the shares in order to be entitled
to the special dividend.
Data for these fields is generally not available prior to 1992. This item is also available at the security level for
1992 and subsequent years.

Dividends Per Share - Special - First, Second, Third and Fourth Quarter
Stock Data, Annual Item; Field 05155, 05156, 05157, 05158, respectively
All Industries:
DIVIDENDS PER SHARE - SPECIAL - FIRST, SECOND, THIRD AND FOURTH QUARTER represents
unusual and infrequent distributions to shareholders declared in each of the respective quarters.
Interim periods are determined on a calendar basis for U.S. corporations and on a fiscal basis for non-
U.S. corporations.
For companies with more than one type of common/ordinary share, dividends per share is shown for the
share type identified in field 06005 - Type of Share.
These items are also available at the security level for 1987 and subsequent years and are shown per 1,000
shares for Brazilian companies.
It includes but is not restricted to:
Cash equivalent of a stock or debenture distribution
Extra dividend payment if not the usual policy of the company
Unusually high cash distributions
Spin-off dividends
Liquidating dividends
Footnotes:
A. Special cash distribution
B. Cash equivalent of spin-off
C. Cash equivalent of right distribution, debentures or other

Dividends Per Share - 1 Yr Annual Growth

Growth Rate, Annual/Interim Item; Field 08611
All Industries:
Annual Time Series:
(Current Year's Dividends Per Share / Last Year's Dividends Per Share - 1) * 100
This item is also available at the security level for 1987 and subsequent years.
Interim Time Series:
(Current Year's Trailing 12 Months Dividends Per Share / Last Year's Trailing 12 Months Dividends Per
Share - 1) * 100
This item is available in the Interim time series at the company and security level for 1998 and subsequent
years.

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 Alphabetical List of Field Definitions - D

Dividends Per Share – 3 Yr Annual Growth

Growth Rate, Annual Item; Field 08614
All Industries:
((Current Year's Dividends Per Share / Dividends Per Share four years ago, reduced to a compound
annual rate) – 1) * 100
This item is only available for ADRs and is generally not available prior to 1994.

Dividends Per Share - 5 Yr Annual Growth

Growth Rate, Annual Item; Field 08615
All Industries:
((Current Year's Dividends Per Share/Dividends Per Share six years ago, reduced to a compound annual
rate) -1) *100
This item is also available at the security level for 1987 and subsequent years.

Dividends Per Share - 5 Yr Avg

Stock Data, Annual Item; Field 05140
All Industries:
DIVIDENDS PER SHARE - FIVE YEAR AVERAGE represents the average of the dividends declared in
each of the last five years, including extras, if any.
For U.S. corporations, five year average dividends are shown on a calendar basis. For non-U.S.
corporations it is shown on a fiscal basis.
This item are also available at the security level for 1987 and subsequent years and is shown per 1,000 shares
for Brazilian companies.

Dividends Per Share - 5 Yr Average - First, Second, Third and Fourth Quarters
Stock Data, Annual Item; Fields 05141, 05142, 05143, 05144, respectively
All Industries:
DIVIDENDS PER SHARE - 5 YR AVERAGE - FIRST, SECOND, THIRD AND FOURTH QUARTERS
represent the average of the dividends declared in each respective quarter for the last five years including
extras if any.
Interim periods are determined on a calendar basis for U.S. corporations and on a fiscal basis for non-
U.S. corporations.
These items are also available at the security level for 1987 and subsequent years and are shown per 1,000
shares for Brazilian companies.

Dividends Per Share - 12 Months - First, Second, Third and Fourth Quarter
Stock Data, Annual Items; Fields 05131,05132,05133,05134, respectively
All Industries:
DIVIDENDS PER SHARE - 12 MONTHS - FIRST, SECOND, THIRD AND FOURTH QUARTER
represent the sum of the dividends declared in the last four quarters ending the respective quarter.
Interim periods are determined on a calendar basis for U.S. corporations and on a fiscal basis for non-
U.S. corporations.
These items are also shown at the security level for 1987 and subsequent years and are shown per 1,000
shares for Brazilian companies.

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Dividends Provided For Or Paid - Common

Supplementary Data, Annual Item; Field 18192
All Industries:
DIVIDENDS PROVIDED FOR OR PAID - COMMON represents the total value of the common dividends
declared for the year. For most countries outside of the U.S. and Canada it includes the interim paid, if
any, plus the proposed final dividend declared after the year end. If not reported separately, it is the
dividend charged to retained earnings.
Data for this field is generally not available prior to 1992.
Footnotes:
A. No standard text

Dow Jones Company Symbol

Descriptive Data, Current Item; Field 06040
All Industries:
DOW JONES COMPANY SYMBOL represents a unique symbol used to retrieve company profile and
financial information within the Dow Jones News Retrieval informational databases.

DVFA Earnings Per Share

Stock Data, Annual Item; Field 05240
All Industries:
DVFA EARNINGS PER SHARE represent earnings per share as calculated in accordance with the
formula laid down by the German Society of Investment Analysts. These earnings are calculated under
the "DVFA method" which makes uniform adjustments to the published net profit of the company,
allowing for better company comparisons.
Data for this field is only available for German companies.

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 E
Earning Assets % Total Assets
Profitability Ratio, Annual Item; Field 15587
Banks:
(Total Investments + Loans-Net) / (Total Assets - Customer Liabilities on Acceptances) * 100
Customer Liabilities on Acceptances only subtracted when included in Total Assets
Other Financial Companies:
(Total Investments + Loans-Net) / (Total Assets - Custody Securities) * 100

Earning Assets % Total Assets - 5 Yr Avg

Profitability Ratio, Annual Item; Field 15590
Banks, Other Financial Companies:
Arithmetic Average of the last five years Earnings Assets % Total Assets

Earning Assets % Total Available Funds

Leverage Ratio, Annual Item; Field 15173
Banks:
(Total Investments + Loans-Net) / (Total Capital + Deposits-Total) * 100
Insurance Companies:
Total Investments / Total Capital * 100
Other Financial Companies:
(Total Investments + Loans-Net + Receivables-Net) / (Deposits-Total + Total Capital) * 100

Earning Assets % Total Available Funds - 5 Yr Avg

Leverage Ratio, Annual Item; Field 15176
Banks, Insurance, Other Financial Companies:
Arithmetic average of the last five years Earning Assets % Total Available Funds

Earnings
See NET INCOME

Earnings Before Interest and Taxes (EBIT)

Supplementary (Income) Data, Annual Item; Field 18191
All Industries:
EARNINGS BEFORE INTEREST AND TAXES (EBIT) represent the earnings of a company before
interest expense and income taxes. It is calculated by taking the pre-tax income and adding back interest
expense on debt and subtracting interest capitalized.

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Earnings Before Interest, Taxes and Depreciation (EBITDA)

Supplementary (Income) Data, Annual Item; Field 18198
Banks, Industrials & Other Financial Companies:
EARNINGS BEFORE INTEREST, TAXES AND DEPRECIATION (EBITDA) represent the earnings of a
company before interest expense, income taxes and depreciation. It is calculated by taking the pre-tax
income and adding back interest expense on debt and depreciation, depletion and amortization and
subtracting interest capitalized.

Earnings Per ADR – GAAP

Share Data, Annual Item; Field 05204
All Industries:
EARNINGS PER ADR – GAAP represents the Earnings Per American Depositary Share of a non-U.S.
company adapted to conform to U.S. Generally Accepted Accounting Principles. It is calculated by
dividing Net Income – GAAP (converted to U.S. dollars at the fiscal year average exchange rate) by the
shares used to calculate the company's earnings per share adjusted by the ADR ratio.
This item is presented in U.S. dollars (converted at the company's fiscal year average exchange rate). It is only
available for ADRs trading on the NYSE, ASE or NASDAQ and is generally not available prior to 1994.

Earnings Per ADR – GAAP – Last 12 Months

Stock Data, Current Item; Field 05257
All Industries:
EARNINGS PER ADR – GAAP – LAST 12 MONTHS represents the sum of the interim Earnings Per
Share – GAAP reported in the latest twelve months by the company. If interim data is not available it is
the most recent Earnings Per Share - GAAP reported by the company in the last two years.

Earnings Per ADR – GAAP – 5 Yr Avg

Stock Data, Annual Item; Field 05265
All Industries:
EARNINGS PER ADR – GAAP – 5 YR AVG represent the average of the Earnings Per ADR – GAAP in
each of the last five years. This item will not be available until 1998.

Earnings Per ADR – GAAP – 1 Yr Annual Growth

Growth Rate, Annual Item; Field 08595
All Industries:
(Current Year's Earnings Per ADR-GAAP / Last Year's Earnings Per ADR-GAAP – 1) * 100
This item is only available for ADRs trading on the NYSE, ASE or NASDAQ and is generally not available prior
to 1995.

Earnings Per ADR – GAAP – 3 Yr Annual Growth

Growth Rate, Annual Item; Field 08597
All Industries:
((Current Year's Earnings Per ADR-GAAP / Earnings Per ADR-GAAP four years ago, reduced to a
compound annual rate) – 1) * 100
This item is only available for ADRs trading on the NYSE, ASE or NASDAQ and is generally not available prior
to 1997.

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Earnings Per ADR – GAAP – 5 Yr Annual Growth

Growth Rate, Annual Item; Field 08599
All Industries:
((Current Year's Earnings Per ADR-GAAP / Earnings Per ADR-GAAP six years ago, reduced to a
compound annual rate) – 1) * 100
This item is only available for ADRs trading on the NYSE, ASE or NASDAQ and will not be available until 1999.

Earnings Per Share

Stock Data, Annual Item; Field 05201
All Industries:
EARNINGS PER SHARE represents the earnings for the 12 months ended the last calendar quarter of
the year for U.S. corporations and the fiscal year for non-U.S. corporations.
It is as reported by the company except for Sweden where the Standard Tax Method has been used
where not reported by the company. Where earnings per share is reported for Swedish companies it may
be after standard or actual tax. If earnings per share is not reported by the company, an estimate based
on the respective country's generic definition has been computed.
Preference stock has been included in the share base where it participates with the common/ordinary
shares in the profits of the company. The following indicates the net earnings base used for earnings per
share in each country.
In Austria, earnings per share are based on profit after tax and minority interest but before transfers to
equity reserves. Per share earnings for Belgium, Denmark, France, Germany, Italy, Japan, Netherlands,
Switzerland and the United Kingdom reflect profit after tax, minority interest, and preferred dividends
(except where preferred is included in share base), generally including pre-tax extraordinary items. United
Kingdom earnings per share exclude extraordinary items prior to 1993. However with the adoption of
FRS3 they are now included.
Finland and Norway are based on profit before allocations to untaxed reserves (Finland all years; Norway
prior to 1992 only) and before extraordinary items, after actual taxes, minority interest and preferred
dividends. In Sweden profit before special adjustments and allocations to untaxed reserves but after an
assumed 28% tax rate, (30% prior to 1994 and 50% in 1988 and previous years) and after minority
interest and preferred dividends is used. Per share earnings in Spain are based on profit after
Corporation tax and are generally after extraordinary items.
Where Corporation tax is not reported it has been estimated. All other countries base earnings per share
on profit after tax, minority interest and preferred dividends but before extraordinary items. For companies
with more than one type of common/ordinary share, earnings per share is based on combined shares
adjusted to reflect the par value of the share type identified in field 06005 - Type of Share.
This item is also available at the security level for 1987 and subsequent years and is shown per 1,000 shares
for Brazilian companies.
Footnotes:
AA. Earnings per share after full tax
B. Includes or excludes extraordinary charge or credit
D. No standard text
F. Period includes strike
G. Includes the effects of a change in accounting policies or tax laws
M. Calculation based on year end outstanding shares
O. No standard text
P. Based on common and common equivalent shares
Q. Based on fully diluted shares
S. No standard text
U. Based on average shares outstanding
V. No standard text
W. No standard text
X. Estimated based on standard tax basis

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Y. Based on combined multiple shares

Z. Earnings per share estimated using net income after preferred dividends divided by year end shares or
latest shares available

Earnings Per Share After Extraordinary Items

Stock Data, Annual Item; Field 05230
All Industries:
EARNINGS PER SHARE AFTER EXTRAORDINARY ITEMS represent earnings per share including
extraordinary charges and credits. See definition for Earnings Per Share (field 05201) in the Worldscope
Data Definition Guide for additional information.
Data for this field is available for 1992 and subsequent years and is per 1,000 shares for Brazilian companies.

Earnings Per Share - As Reported

Stock Data, Annual Item; Field 18193
All Industries:
EARNINGS PER SHARE - AS REPORTED represents the per share earnings amount reported by the
company at the end of the fiscal period prior to any adjustments or recalculations.
This item is shown per 1,000 shares for Brazilian companies.
Data for this field is generally not available prior to 1992.
Footnotes:
A. No standard text

Earnings Per Share – Basic – Year

Stock Data, Annual Item; Field 05210
All Industries:
EARNINGS PER SHARE - BASIC - YEAR represents earnings based on average common shares for the
12 months ended the last calendar quarter for U.S. corporations and the fiscal year for non-U.S.
corporations.
For companies with more than one type of common/ordinary share, earnings per share is based on
combined shares adjusted to reflect the par value of the share type identified in field 06005 Type of share.
This item is also available at the security level for 1987 and subsequent years and is shown per 1,000 shares
for Brazilian companies.
Refer to the definition of EARNINGS PER SHARE for additional information and applicable footnotes.

Earnings Per Share – Basic – First, Second, Third, and Fourth Quarter
Stock Data, Annual Items; Fields 05211, 05212, 05213, 05214, respectively
All Industries:
EARNINGS PER SHARE - BASIC - FIRST, SECOND, THIRD, AND FOURTH QUARTER represent
earnings per share based on average shares reported by the company in each of the respective interim
periods.
Interim periods are determined on a calendar basis for U.S. corporations and on a fiscal basis for non-
U.S. corporations.
For companies with more than one type of common/ordinary share, basic earnings per share is based on
combined shares adjusted to reflect the par value of the share type identified in field 06005 Type of share.
This item is also available at the security level for 1987 and subsequent years and is shown per 1,000 shares
for Brazilian companies.

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Refer to the definition of EARNINGS PER SHARE - FIRST, SECOND, THIRD AND FOURTH QUARTER for
applicable footnotes.

Earnings Per Share – Basic – Fiscal

Stock Data, Annual Item; Field 10010
All Industries:
EARNINGS PER SHARE - BASIC - FISCAL represents earnings based on average common shares for
the 12 months ended the fiscal year end of a company.
For companies with more than one type of common/ordinary share, earnings per share is based on
combined shares adjusted to reflect the par value of the share type identified in field 06005 Type of share.
This item is only available for U.S. companies and securities. For securities, the history is back to 1987.
For non-U.S. companies and securities please continue to use 05210.

Earnings Per Share – Continuing Operations – Fiscal

Stock Data, Annual Item; Field 18208
All Industries:
EARNINGS PER SHARE - CONTINUING OPERATIONS – FISCAL represents the per share amount
earned by a company before any gain/loss adjustment for discontinued operations and extraordinary
items but after preferred dividends are deducted.
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

Earnings Per Share – First, Second, Third and Fourth Quarter

Stock Data, Annual Items; Fields 05221,05222, 05223, 05224, respectively
All Industries:
EARNINGS PER SHARE - FIRST, SECOND, THIRD AND FOURTH QUARTER represent the earnings
reported by the company in each of the respective interim periods.
Interim periods are determined on a calendar basis for U.S. corporations and on a fiscal basis for non-
U.S. corporations.
For companies with more than one type of common/ordinary share, earnings per share is based on
combined shares adjusted to reflect the par value of the share type identified in field 06005 - Type of
Share.
This item is also available at the security level for 1987 and subsequent years and is shown per 1,000 shares
for Brazilian companies.
Footnotes:
A. Estimate based on net profit before minority interest divided by latest shares available
AA. Earnings per share after full tax
B. Includes or Excludes extraordinary charge or credit
C. Estimate based on pre-tax profit before minority interest adjusted for standard tax rate divided by latest
shares available
D. No standard text
F. Period includes strike
G. Includes the effects of a change in accounting policies or tax laws
O. No standard text
S. No standard text
T. Based on profits after transfer to reserves
V. No standard text

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W No standard text

Earnings Per Share – Fiscal Period End

Stock Data, Annual Item; Field 05202
All Industries:
EARNINGS PER SHARE - FISCAL PERIOD END represent the earnings for the 12 months ending the
fiscal year of the company.
This item is also available at the security level for 1987 and subsequent years and is shown per 1,000 shares
for Brazilian companies.
Refer to the definition of EARNINGS PER SHARE for more details.

Earnings Per Share (EPS) – Fiscal Period – Basic

Stock Data, Annual Item; Field 18420
All Industries:
EARNINGS PER SHARE (EPS) - FISCAL PERIOD - BASIC represents net income after preferred
dividends divided by average common shares outstanding for the period. Net income is stated before
extraordinary items disclosed by the company after tax. Exceptional/extraordinary items reported pre-tax
are included. The equivalent annual time series item is 05210- Earnings Per Share (EPS) – Basic. Please
note, for US companies, field 05210 is presented on a calendar basis.
This item is populated for quarterly, semi-annual and trimester time series only. It is not available prior to 1998
and is shown per 1,000 shares for Brazilian companies. It is also available at the security level.

Earnings Per Share (EPS) – Fiscal Period – Basic – Revised

Stock Data, Annual Item; Field 18469
All Industries:
EARNINGS PER SHARE (EPS) - FISCAL PERIOD - BASIC – REVISED represents revised net income
after preferred dividends divided by average common shares outstanding for the period or revised shares
where applicable. Net income is stated before extraordinary items disclosed by the company after tax.
Exceptional/extraordinary items reported pre-tax are included. Revised fields are use to account for the
restatement of values due to changes that occur during the year or if, for example, reported Q1 and
reported Q2 do not add to the reported 6 months value. These fields are also used for hyper-inflationary
countries such as Mexico, where the reported interim amounts will not add to the annual figures.
This item is populated for quarterly, semi-annual and trimester time series only. It is not available prior to 2001
and is shown per 1,000 shares for Brazilian companies. It is also available at the security level.

Earnings Per Share (EPS) – Fiscal Period – Fully Diluted

Stock Data, Historic Item, Interim Time Series; Field 18440
All Industries:
EARNINGS PER SHARE (EPS) - FISCAL PERIOD - FULLY DILUTED represents net income after
preferred dividends adjusted to reflect conversion of common stock equivalents divided by average
common shares and common share equivalents for the period. Net income is stated before
extraordinary items disclosed by the company after tax. Exceptional/extraordinary items reported
pre-tax are included. The equivalent annual time series item is 05290- Earnings Per Share (EPS) –
Fully Diluted Year. Please note, for US companies, field 05290 is presented on a calendar basis.

This item is populated for quarterly, semi-annual and trimester time series only. It is not available prior to 1998
and is shown per 1,000 shares for Brazilian companies. It is also available at the security level.

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Earnings Per Share (EPS) – Fiscal Period – Fully Diluted – Revised

Stock Data, Annual Item; Field 18470
All Industries:
EARNINGS PER SHARE (EPS) - FISCAL PERIOD - FULLY DILUTED – REVISED represents
revised net income after preferred dividends adjusted to reflect conversion of common stock
equivalents divided by revised average common shares and common share equivalents shares
outstanding for the period or revised shares where applicable. Net income is stated before
extraordinary items disclosed by the company after tax. Exceptional/extraordinary items reported
pre-tax are included. Revised fields are use to account for the restatement of values due to
changes that occur during the year or if, for example, reported Q1 and reported Q2 do not add to
the reported 6 months value. These fields are also used for hyper-inflationary countries such as
Mexico, where the reported interim amounts will not add to the annual figures.
This item is populated for quarterly, semi-annual and trimester time series only. It is not available prior to 2001
and is shown per 1,000 shares for Brazilian companies. It is also available at the security level.

Earnings Per Share – Fully Diluted – Fiscal

Stock Data, Annual Item; Field 10030
All Industries:
EARNINGS PER SHARE – FULLY DILUTED - FISCAL represents earnings based on average common
shares for the 12 months ended the fiscal year end of a company.
For companies with more than one type of common/ordinary share, earnings per share is based on
combined shares adjusted to reflect the par value of the share type identified in field 06005 Type of share.
This item is only available for U.S. companies and securities. For securities, the history is back to 1987.
For non-U.S. companies and securities please continue to use 05290.

Earnings Per Share Growth (Period Vs. Year Ago)

Growth Rate, Annual Item; Field 08699
All Industries:
(Earnings Per Share for the fiscal period / Last Year’s Earnings Per Share for the same time period – 1) *
100.
This item is populated for the quarterly, semi-annual, trimester, quarterly cumulative and trimester cumulative
time series based on the availability of underlying data. It is not available prior to 1998.

Earnings Per Share (EPS) – Included Extra Cr/Chg After Tax – Basic
Stock Data, Annual Item; Field 18426
All Industries:
EARNINGS PER SHARE (EPS) - INCLUDED EXTRA CR/CHG AFTER TAX – BASIC represents the
after tax per share amount of an as reported pre-tax non-recurring gain/loss included in EPS- Fiscal-Basic
(field 18420). If not reported, it is calculated based on average basic shares for the period.
This item is populated for quarterly, semi-annual and trimester time series only. It is not available prior to 1998
and is shown per 1,000 shares for Brazilian companies. It is also available at the security level.

Earnings Per Share (EPS) Included Extra Cr/Chg After Tax – Basic - Revised
Stock Data, Annual Item; Field 18453
All Industries:
EARNINGS PER SHARE (EPS) INCLUDED EXTRA CR/CHG AFTER TAX - BASIC – REVISED
represents the after tax per share amount of an as reported non-recurring gain/loss net of taxes included

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in EPS- Fiscal-Basic (18469). If not reported, it is calculated based on average basic shares for the period
or revised shares where applicable. Revised fields are use to account for the restatement of values due
to changes that occur during the year or if, for example, reported Q1 and reported Q2 do not add to the
reported 6 months value. These fields are also used for hyper-inflationary countries such as Mexico,
where the reported interim amounts will not add to the annual figures.
This item is populated for quarterly, semi-annual and trimester time series only. It is not available prior to 2001
and is shown per 1,000 shares for Brazilian companies. It is also available at the security level.

Earnings Per Share (EPS) – Included Extra Cr/Chg After Tax – Fully Diluted
Stock Data, Annual Item; Field 18446
All Industries:
EARNINGS PER SHARE (EPS) - INCLUDED EXTRA CR/CHG AFTER TAX - FULLY DILUTED
represents the fully diluted after tax per share amount of an as reported pre-tax non-recurring gain/loss
net of taxes included in EPS- Fiscal-Fully Diluted (field 18440). If not reported, it is calculated based on
average fully diluted shares for the period.
This item is populated for quarterly, semi-annual and trimester time series only. It is not available prior to 1998
and is shown per 1,000 shares for Brazilian companies. It is also available at the security level.

Earnings Per Share (EPS) Included Extra Cr/Chg After Tax – Fully Diluted - Revised
Stock Data, Annual Item; Field 18454
All Industries:
EARNINGS PER SHARE (EPS) INCLUDED EXTRA CR/CHG AFTER TAX - FULLY DILUTED –
REVISED represents the fully diluted after tax per share amount of an as reported pre-tax non-recurring
gain/loss net of taxes included in EPS- Fiscal-Fully Diluted-Revised (item 18470). If not reported, it is
calculated based on average fully diluted shares for the period or revised shares where applicable.
Revised fields are use to account for the restatement of values due to changes that occur during the year
or if, for example, reported Q1 and reported Q2 do not add to the reported 6 months value. These fields
are also used for hyper-inflationary countries such as Mexico, where the reported interim amounts will not
add to the annual figures.
This item is populated for quarterly, semi-annual and trimester time series only. It is not available prior to 2001
and is shown per 1,000 shares for Brazilian companies. It is also available at the security level.

Earnings per share (EPS) – included extra pre-tax cr/chg – basic

Stock Data, Annual Item; Field 18428
All Industries:
EARNINGS PER SHARE (EPS) - INCLUDED EXTRA PRE-TAX CR/CHG – BASIC represents the pre-
tax per share amount of non-recurring gain/loss included in EPS- Fiscal- Basic (field 18420). If not
reported, it is calculated based on average basic shares for the period. This field is only updated if the
company has not disclosed the associated tax amount of exceptional gain/loss and as such field 18426
could not be populated.
This item is populated for quarterly, semi-annual and trimester time series only. It is not available prior to 1998
and is shown per 1,000 shares for Brazilian companies. It is also available at the security level.

Earnings Per Share (EPS) Included Extra Pre-tax Cr/Chg – Basic - Revised
Stock Data, Annual Item; Field 18457
All Industries:
EARNINGS PER SHARE (EPS) INCLUDED EXTRA PRE-TAX CR/CHG - BASIC – REVISED represents
the pre-tax per share amount of an as reported pre-tax non-recurring gain/loss included in EPS- Fiscal-
Basic (18469). If not reported, it is calculated based on average basic shares or revised shares where

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applicable for the period. Only updated if the associated tax amount of an exceptional profit/loss has not
been disclosed. Revised fields are use to account for the restatement of values due to changes that occur
during the year or if, for example, reported Q1 and reported Q2 do not add to the reported 6 months
values. These fields are also used for hyper-inflationary countries such as Mexico, where the reported
interim amounts will not add to the annual figures.
This item is populated for quarterly, semi-annual and trimester time series only. It is not available prior to 2001
and is shown per 1,000 shares for Brazilian companies. It is also available at the security level.

Earnings Per Share (EPS) Included Extra Pre-tax Cr/Chg – Fully Diluted
Stock Data, Annual Item; Field 18448
All Industries:
EARNINGS PER SHARE (EPS) INCLUDED EXTRA PRE-TAX CR/CHG - FULLY DILUTED represents
the pre-tax fully diluted per share amount of nonrecurring gain/loss included in EPS- Fiscal- Fully Diluted
(field 18440). If not reported, it is calculated based on average diluted shares for the period. This field is
only updated if the company has not disclosed the associated tax amount of exceptional gain/loss and
as such field 18446 could not be populated.
This item is populated for quarterly, semi-annual and trimester time series only. It is not available prior to 1998
and is shown per 1,000 shares for Brazilian companies. It is also available at the security level.

Earnings Per Share (EPS) Included Extra Pre-tax Cr/Chg – Fully Diluted - Revised
Stock Data, Annual Item; Field 18458
All Industries:
EARNINGS PER SHARE (EPS) INCLUDED EXTRA PRE-TAX CR/CHG - FULLY DILUTED – REVISED
represents the pre-tax per share amount of non-recurring gain/loss included in EPS- Fiscal- Fully Diluted
revised (18470). If not reported, it is calculated based on average diluted shares for the period or revised
shares where applicable. Only updated if the associated tax amount of an exceptional profit/loss has not
been disclosed. Revised fields are use to account for the restatement figures or if, for example, reported
Q1 and reported Q2 do not add to the reported 6 months. These fields are also used for hyper-inflationary
countries such as Mexico, where the reported interim amounts will not add to the annual figures.
This item is populated for quarterly, semi-annual and trimester time series only. It is not available prior to 2001
and is shown per 1,000 shares for Brazilian companies. It is also available at the security level.

Earnings Per Share Including Extraordinary Items - Fiscal

Stock Data, Annual Item; Field 18209
All Industries:
EARNINGS PER SHARE INCLUDING EXTRAORDINARY ITEMS - FISCAL represents the per share
amount of net income earned by a company including any gain or loss from extraordinary items.
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.
It includes but is not restricted to:
Gain/Loss from cumulative effect of accounting change Gain/Loss from early extinguishment of debt
Gain/Loss from discontinued operations when it is treated as an extraordinary item

Earnings Per Share - Last 12 Months

Stock Data, Current Item; Field 05255
All Industries:
EARNINGS PER SHARE - LAST 12 MONTHS represents the sum of the interim earnings reported in the
latest twelve months by the company. If interim data in not available it is the most recent earnings per
share reported by the company in the last two years.

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For companies with more than one type of common/ordinary share, earnings per share is adjusted to
reflect the par value of the share type identified in field 06005 - Type of Share.
This item is also available at the security level and is shown per 1,000 shares for Brazilian companies.

Earnings Per Share - Last 12 Months - Mult Share 1, 2, 3, 4, 5, 6, 7

Stock Data, Current Items; Fields 20024, 20124, 20224, 20324, 20424, 20524, 20624, respectively
All Industries:
EARNINGS PER SHARE - LAST 12 MONTHS - MULT SHARE 1, 2, 3, 4, 5, 6, 7 represents the sum of
the interim earnings reported for each type of common/ordinary share in the latest twelve months. If
interim data is not available it is the most recent earnings per share reported in the last two years.
This item is shown per 1,000 shares for Brazilian companies.

Earnings Per Share - Mult Share 1, 2, 3, 4, 5, 6, 7

Stock Data, Annual Items; Fields 20043, 20143, 20243, 20343, 20443, 20543, 20643, respectively
All Industries:
EARNINGS PER SHARE - MULT SHARE 1, 2, 3, 4, 5, 6, 7 represent the earnings for each type of
common/ordinary share for the 12 months ended the last calendar quarter of the year for U.S.
corporations and the fiscal year for non-U.S. corporations.
Data for these fields are generally not available prior to 1987 and are shown per 1,000 shares for Brazilian
companies
Refer to the definition of EARNINGS PER SHARE for more details and applicable footnotes.

Earnings Per Share - Report Date - First, Second, Third and Fourth Quarter
Stock Data, Annual Items; Fields 05901, 05902, 05903, 05904, respectively
All Industries:
EARNINGS PER SHARE - REPORT DATE - FIRST, SECOND, THIRD AND FOURTH QUARTER
represents the source date for the earnings reported by the company.
Data for these fields is generally not available prior to 1992. This item is also available at the security level for
1992 and subsequent years.

Earnings Per Share - 12 Months - First, Second, Third and Fourth Quarter
Stock Data, Annual Items; Fields 05251, 05252, 05253, 05254, respectively
All Industries:
EARNINGS PER SHARE - 12 MONTHS - FIRST, SECOND, THIRD AND FOURTH QUARTER represent
the sum of the earnings reported for the last four quarters, ending the respective quarter.
Interim periods are determined on a calendar basis for U.S. corporations and on a fiscal basis for non-
U.S. corporations.
This item is also available at the security level for 1987 and subsequent years and is shown per 1,000 shares
for Brazilian companies.

Earnings Per Share - 1 Yr Annual Growth

Growth Rate, Annual/Interim Item; Field 08601
All Industries:
Annual Time Series:
(Current Earnings Per Share / Last Year's Earnings Per Share - 1) * 100

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This calculation uses restated data for last years values where available It is available at the security level for
1987 and subsequent years.
Interim Time Series:
(Current Trailing 12 Months Earnings Per Share / Last Year's Trailing 12 Months Earnings Per Share - 1)
* 100
This calculation uses restated data for last years values where available It is available in the Interim time series
at the company and security level for 1998 and subsequent years.

Earnings Per Share Fiscal – 1 Yr Annual Growth

Growth Rate, Annual Item; Field 08816
All Industries:
((Current Year’s EPS fiscal / Last Year’s EPS fiscal) - 1) * 100
This calculation is based on Worldscope field 05202 Earnings per Share – Fiscal and uses restated data for last years values
where available This item is also available at the security level and is only available in the annual original time series.

Earnings Per Share – 3 Yr Annual Growth

Growth Rate, Annual Item; Field 08604
All Industries:
((Current Year's Earnings Per Share / Earnings Per Share four years ago, reduced to a compound annual
rate) – 1) * 100

Earnings Per Share - 5 Yr Annual Growth

Growth Rate, Annual Item; Field 08605
All Industries:
((Current Year's Earnings Per Share / Earnings Per Share six years ago, reduced to a compound annual
rate) - 1) * 100
This item is also available at the security level for 1987 and subsequent years.

Earnings Per Share - 5 Yr Avg

Stock Data, Annual Item; Field 05260
All Industries:
EARNINGS PER SHARE - 5 YR AVG represents the average of the earnings per share reported by the
company in each of the last five years.
For U.S. corporations five year average earnings are shown on a calendar basis. For non-U.S.
corporations they are shown on a fiscal basis.
This item is available at the security level for 1987 and subsequent years and is shown per 1,000 shares for
Brazilian companies.

Earnings Per Share - 5 Yr Avg - First, Second, Third and Fourth Quarter
Stock Data, Annual Items; Fields 05261, 05262, 05263, 05264, respectively
All Industries:
EARNINGS PER SHARE - 5 YR AVG - FIRST, SECOND, THIRD AND FOURTH QUARTER represent
the average of the earnings per share reported for each respective quarter for the last five years.
Interim periods are determined on a calendar basis for U.S. corporations and on a fiscal basis for non-
U.S. corporations.

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These items are also available at the security level for 1987 and subsequent years and are shown per 1,000
shares for Brazilian companies.

Earnings Report Frequency

Stock Data, Annual Item; Field 05200
All Industries:
EARNINGS REPORT FREQUENCY represents how often interim earnings are reported by the company
during its fiscal year. This field contains the following codes, each representing a different reporting
frequency:
Code Reporting Frequency
1 Quarterly
2 Semi-Annual
3 Three fixed interims
4 Annual
0 Missing Quarter/Quarters
Note: If there is no data in this field, a quarterly reporting frequency can be assumed. If the reporting frequency
is 3 or 0 refer to NUMBER OF MONTHS for the number of months that the earnings are reported for.
This item is also available at the security level for 1987 and subsequent years.

Earnings Yield - Avg High-Low

Stock Performance Ratio, Annual Item; Field 09206
All Industries:
Earnings Per Share / (Market Price-High + Market Price-Low / 2) * 100
This item is also available at the security level for 1987 and subsequent years.

Earnings Yield - Close

Stock Performance Ratio, Annual Item; Field 09204
All Industries:
Earnings Per Share / Market Price-Year End * 100
This item is also available at the security level for 1987 and subsequent years.

Earnings Yield - Current

Stock Performance Ratio, Current Item; Field 09202
All Industries:
Earnings Per Share-Last 12 Months / Market Price-Current * 100
This item is also available at the security level.

Earnings Yield - Current High

Stock Performance Ratio, Current Item; Field 09203
All Industries:
Earnings Per Share-Last 12 Months / Market Price-Year to Date High *100
This item is also available at the security level.

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Earnings Yield - Current Low

Stock Performance Ratio, Current Item; Field 09205
All Industries:
Earnings Per Share-Last 12 Months / Market Price-Year to Date Low *100
This item is also available at the security level for 1987 and subsequent years.

Earnings Yield – GAAP – Avg High-Low

Stock Performance Ratio, Annual Item; Field 09246
All Industries:
Earnings Per ADR-GAAP / ((Market Price–High + Market Price-Low) / 2) * 100
This item is only available for ADRs trading on the NYSE, ASE and NASDAQ and is generally not available prior
to 1994.

Earnings Yield – GAAP - Close

Stock Performance Ratio; Annual Item, Field 09244
All Industries:
Earnings Per ADR-GAAP / Market Price-Year End * 100
This item is only available for ADRs trading on the NYSE, ASE and NASDAQ and is generally not available prior
to 1994.

Earnings Yield – GAAP – Current

Stock Performance Ratio, Current Item; Field 09242
All Industries:
Earnings Per ADR-GAAP-Last 12 Months / Market Price-Current * 100
This item is only available for ADRs trading on the NYSE, ASE and NASDAQ.

Earnings Yield – GAAP – Current High

Stock Performance Ratio, Current Item; Field 09243
All Industries:
Earnings Per ADR-GAAP-Last 12 Months / Market Price-Year to Date High * 100
This item is only available for ADRs trading on the NYSE, ASE and NASDAQ.

Earnings Yield – GAAP – Current Low

Stock Performance Ratio, Current Item; Field 09245
All Industries:
Earnings Per ADR-GAAP-Last 12 Months / Market Price-Year to Date Low * 100
This item is only available for ADRs trading on the NYSE, ASE and NASDAQ.

Earnings Yield – GAAP – High

Stock Performance Ratio, Annual Item; Field 09240
All Industries:
Earnings Per ADR-GAAP / Market Price–High * 100
This item is only available for ADRs trading on the NYSE, ASE and NASDAQ and is generally not available prior
to 1994.

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Earnings Yield – GAAP – Low

Stock Performance Ratio, Annual Item; Field 09241
All Industries:
Earnings Per ADR-GAAP / Market Price–Year Low * 100
This item is only available for ADRs trading on the NYSE, ASE and NASDAQ and is generally not available prior
to 1994.

Earnings Yield – GAAP - 3 Yr Avg – Avg High-Low

Stock Performance Ratio, Annual Item; Field 09250
All Industries:
Sum of the last 3 years Earnings Per ADR-GAAP / ((Sum of the last 3 years Market Price-High + Sum of
the last 3 years Market Price-Low) / 2)* 100
This item is only available for ADRs trading on the NYSE, ASE, NASDAQ and is generally not available prior to
1996.

Earnings Yield - GAAP – 3 Yr Avg – Close

Stock Performance Ratio, Annual Item; Field 09249
All Industries:
Sum of the last 3 years Earnings Per ADR-GAAP / Sum of the last 3 years Market Price-Year End * 100
This item is only available for ADRs trading on the NYSE, ASE, NASDAQ and is generally not available prior to
1996.

Earnings Yield – GAAP - 3 Yr Avg – High

Stock Performance Ratio, Annual Item; Field 09247
All Industries:
Sum of the last 3 years Earnings Per ADR-GAAP / Sum of the last 3 years Market Price–High * 100
This item is only available for ADRs trading on the NYSE, ASE, NASDAQ and is generally not available prior to
1996.

Earnings Yield - GAAP – 3 Yr Avg – Low

Stock Performance Ratio, Annual Item; Field 09248
All Industries:
Sum of the last 3 years Earnings Per ADR / Sum of the last 3 years Market Price-Low * 100
This item is only available for ADRs trading on the NYSE, ASE, NASDAQ and is generally not available prior to
1996.

Earnings Yield – GAAP - 5 Yr Avg – Avg High-Low

Stock Performance Ratio, Annual Item; Field 09254
All Industries:
Earnings Per ADR-GAAP-5 Yr Avg / ((Market Price-5 Yr Avg High + Market Price-5 Yr Avg Low) / 2)* 100
This item is only available for ADRs trading on the NYSE, ASE, NASDAQ and will not be available until 1998.

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Earnings Yield - GAAP – 5 Yr Avg – Close

Stock Performance Ratio, Annual Item; Field 09253
All Industries:
Earnings Per ADR-GAAP–5 Yr Avg / Market Price–Year End-5 Yr Avg * 100
This item is only available for ADRs trading on the NYSE, ASE, NASDAQ and will not be available until 1998.

Earnings Yield – GAAP - 5 Yr Avg – High

Stock Performance Ratio, Annual Item; Field 09251
All Industries:
Earnings Per ADR-GAAP-5 Yr Avg / Market Price–5 Yr Avg High * 100
This item is only available for ADRs trading on the NYSE, ASE, NASDAQ and will not be available until 1998.

Earnings Yield – GAAP - 5 Yr Avg – Low

Stock Performance Ratio, Annual Item; Field 09252
All Industries:
Earnings Per ADR-GAAP-5 Yr Avg / Market Price-5 Yr Avg Low * 100
This item is only available for ADRs and will not be available until 1998.

Earnings Yield - High

Stock Performance Ratio, Annual Item; Field 09200
All Industries:
Earnings Per Share / Market Price-High * 100
This item is also available at the security level for 1987 and subsequent years.

Earnings Yield - Low

Stock Performance Ratio, Annual Item; Field 09201
All Industries:
Earnings Per Share / Market Price-Low * 100
This item is also available at the security level for 1987 and subsequent years.

Earnings Yield – 3 Yr Avg – Avg High-Low

Stock Performance Ratio, Annual Item; Field 09233
All Industries:
Sum of the last 3 years Earnings Per Share / ((Sum of the last 3 years Market Price-High + Sum of the
last 3 years Market Price-Low) / 2)* 100
This item is only available for ADRs is generally not available prior to 1994.

Earnings Yield – 3 Yr Avg – Close

Stock Performance Ratio; Annual Item; Field 09232
All Industries:
Sum of the last 3 years of Earnings Per Share / Sum of the last three years of Market Price-Year End *
100
This item is only available for ADRs and is generally not available prior to 1994.

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Earnings Yield – 3 Yr Avg – High

Stock Performance Ratio, Annual Item; Field 09230
All Industries:
Sum of the last 3 years Earnings Per Share / Sum of the last 3 years Market Price-High * 100
This item is only available for ADRs and is generally not available prior to 1994.

Earnings Yield – 3 Yr Avg – Low

Stock Performance Ratio, Annual Item; Field 09231
All Industries:
Sum of the last 3 years Earnings Per Share / Sum of the last 3 years Market Price-Low * 100
This item is only available for ADRs and is generally not available prior to 1994.

Earnings Yield - 5 Yr Avg - Close

Stock Performance Ratio, Annual Item; Field 09221
All Industries:
Arithmetic average of the last 5 years of Earnings Per Share / Market Price-Five Year Average Close *
100
This item is also available at the security level for 1987 and subsequent years.

Earnings Yield - 5 Yr Avg - High

Stock Performance Ratio, Annual Item; Field 09211
All Industries:
Arithmetic average of the last 5 years of Earnings Per Share / Market Price-Five Year Average High * 100
This item is also available at the security level for 1987 and subsequent years.

Earnings Yield - 5 Yr Avg - High-Low

Stock Performance Ratio, Annual Item; Field 09226
All Industries:
Arithmetic average of the last 5 years of Earnings Per Share / (Market Price - 5-Yr Avg-High + Market
Price - Five Yr Avg-Low/2)*100
This item is also available at the security level for 1987 and subsequent years.

Earnings Yield - 5 Yr Avg - Low

Stock Performance Ratio, Annual Item; Field 09216
All Industries:
Arithmetic average of the last 5 years of Earnings Per Share/ Market Price-Five Year Average Low * 100
This item is also available at the security level for 1987 and subsequent years.

EBIT
See EARNINGS BEFORE INTEREST AND TAXES (EBIT)

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EBIT/Total Interest Expense Ratio

Leverage Ratio, Annual Item; Field 08291
All Industries:
Earnings Before Interest and Taxes / Interest Expense
Data for this field is only available for 1989 and subsequent years.

EBITDA
See EARNINGS BEFORE INTEREST, TAXES & DEPRECIATION (EBITDA)

Effect Of Exchange Rate On Cash

Cash Flow Data, Annual Item; Field 04840
All Industries:
EFFECT OF EXCHANGE RATE ON CASH represents the effect of translating from one currency to
another on the cash flow of the company.
Data for this field is generally not available prior to 1989.

Efficiency Of Earning Assets

Profitability Ratio, Annual Item; Field 15611
Banks, Other Financial Companies:
(Interest Income-Total + Trading Account Income + Foreign Exchange Income + Investment Income +
Gain/Loss on Sale of Securities-Pre-tax)/ Average of Last Year’s and Current Year’s (Investments-Total +
Loans-Net) * 100
This calculation uses restated data for last years values where available

Efficiency Of Earning Assets - 5 Yr Avg

Profitability Ratio, Annual Item; Field 15614
Banks, Other Financial Companies:
Arithmetic average of the last five years of Efficiency of Earning Assets

Employees
Descriptive Data, Annual Item; Field 07011
All Industries:
EMPLOYEES represent the number of both full and part time employees of the company.
It excludes:
Seasonal employees
Emergency employees
Footnotes:
A. Worldwide
B. Domestic companies
C. Parent company
D. Average employees
G. As of March of the following year
H. Company leases the employees
J. Includes full time equivalent for part time employees
K. Decrease due to redundancies/layoffs
L. As of June the following year
O. Includes employees of associated companies

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Employees - 1 Yr Annual Growth

Growth Rate, Annual Item; Field 08626
All Industries:
(Current Year's Total Employees / Last Year's Total Employees - 1) * 100

Employees - 5 Yr Annual Growth

Growth Rate, Annual Item; Field 08630
All Industries:
((Current Year's Employees / Employees six years ago, reduced to a compound annual rate) - 1) * 100

Enterprise Value
Stock Data, Annual & Interim Item; Field 18100
All Industries:
Market Capitalization at fiscal year end date + Preferred Stock + Minority Interest + Total Debt minus
Cash.
Cash represents Cash & Due from Banks for Banks, Cash for Insurance Companies and Cash & Short
Term Investments for all other industries.
This item is available in the annual time series and the quarterly, semi-annual and trimester interim time series.
It is only available at the company level.
For companies with more than one type of ordinary shares, Market Capitalisation represents the total market
value of the company calculated as total number of listed and unlisted common equivalent shares multiplied by
the price of the primary issue at fiscal year end date.

Entity Type
Descriptive Data, Current Item; Field 06100
All Industries:
ENTITY TYPE represents a code used to indicate that the Worldscope Identifier represents either an
average, company, exchange rate, ADR, security or a stock index.
Code Description
A ADR/Foreign Filer
C Company
E Exchange Rate
F Country Average
G Industry Average
I Index
S Security

EPS
See EARNINGS PER SHARE

Equipment Expense
Supplementary (Expense) Data, Annual Item; Field 01085
Banks, Other Financial Companies:
EQUIPMENT EXPENSE represents rental and maintenance expenses, furniture repairs, interest on
mortgages on bank premises, real estate taxes and all other equipment or occupancy expenses.

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It includes but is not restricted to:

Other property and equipment expense
Property rental (U.K.)
Hire equipment (U.K.)
It excludes:
Depreciation expense

Equity
See COMMON EQUITY

Equity Per Share

See BOOK VALUE PER SHARE

Equity - GAAP – 1 Yr Annual Growth

Growth Rate, Annual Item; Field 08589
All Industries:
(Current Year's Common Equity-GAAP / Last Year's Common Equity-GAAP – 1) * 100
This item is only available for ADRs trading on the NYSE, ASE or NASDAQ and is generally not available prior
to 1995.

Equity - GAAP – 3 Yr Annual Growth

Growth Rate, Annual Item; Field 08590
All Industries:
((Current Year's Common Equity-GAAP / Common Equity-GAAP four years ago, reduced to a compound
annual rate) – 1) * 100
This item is only available for ADRs trading on the NYSE, ASE or NASDAQ and is generally not available prior
to 1997.

Equity - GAAP – 5 Yr Annual Growth

Growth Rate, Annual Item; Field 08591
All Industries:
((Current Year's Common Equity-GAAP / Common Equity-GAAP six years ago, reduced to a compound
annual rate) – 1) * 100
This item is only available for ADRs trading on the NYSE, ASE or NASDAQ and will not be available until 1999.

Equity - 1 Yr Annual Growth

Growth Rate, Annual Item; Field 08616
All Industries:
(Current Year's Common Shareholders' Equity / Last Year's Common Equity - 1) * 100
Insurance Companies:
If Common Equity is not available, Policyholders Equity is substituted
This calculation uses restated data for last year’s values where available

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Exceptions:
Finland (95 and prior years) and Norway (93 and prior years):
All Industries:
((Current Year's Common Equity + Current Year's Non-Equity Reserves) / (Last Year's
Common Equity + Last Year's Non-Equity Reserves) - 1) * 100
Sweden (88 and prior years):
All Industries:
((Current Year's Common Equity + Current Year's Non-Equity Reserves * .5) / (Last Year's
Common Equity + Last Year's Non-Equity Reserves * .5) - 1) * 100
Sweden (89)
All Industries:
((Current Year's Common Equity + Current Year's Non-Equity Reserves * .7) / (Last Year's
Common Equity + Last Year's Non-Equity Reserves * .5) - 1) * 100
Sweden (90-92)
All Industries:
((Current Year's Common Equity + Current Year's Non-Equity Reserves * .7) / (Last Year's
Common Equity + Last Year's Non-Equity Reserves * .7) - 1) * 100
Sweden (93)
All Industries:
((Current Year's Common Equity + Current Year's Non-Equity Reserves ) / (Last Year's
Common Equity + Last Year's Non-Equity Reserves * .7) - 1) * 100
Sweden (94 and subsequent years):
All Industries:
(Current Year's Common Equity / Last Year's Common Equity - 1) * 100

Equity– 3 Yr Annual Growth

Growth Rate, Annual Item; Field 08618
All Industries:
((Current Year's Common Equity / Common Equity four years ago, reduced to a compound annual rate) –
1) * 100
This item is only available for ADRs and is generally not available prior to 1994.

Equity - 5 Yr Annual Growth

Growth Rate, Annual Item; Field 08620
All Industries:
((Current Year's Common Equity / Common Equity six years ago, reduced to a compound annual rate) -
1) * 100
Insurance Companies:
If Common Equity is not available, Policyholders Equity is substituted

Exceptions:
Finland (95 and prior years) and Norway (93 and prior years:
All Industries:
(((Current Year's Common Equity + Non-Equity Reserves) / (Common Equity + Non-Equity
Reserves six years ago), reduced to a compound annual rate) - 1) * 100

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Sweden (88 and prior years):

All Industries:
(((Current Year's Common Equity + Non-Equity Reserves * .5) / (Common Equity + Non-Equity
Reserves * .5 six years ago), reduced to a compound annual rate) - 1) *100
Sweden (89 to 92)
All Industries:
(((Current Year's Common Equity + Non-Equity Reserves * .7) / (Common Equity + Non-Equity
Reserves * .5 six years ago), reduced to a compound annual rate) - 1) * 100
Sweden (93 to 97)
All Industries:
(((Current Year's Common Equity + Non-Equity Reserves ) / (Common Equity + Non-Equity
Reserves * .7 six years ago), reduced to a compound annual rate) - 1) * 100
Sweden (98 and subsequent years)
All Industries:
((Current Year's Common Equity / Common Equity six years ago), reduced to a compound
annual rate) - 1) * 100

Equity % Total Capital

Leverage Ratio, Annual Item; Field 08201
All Industries:
(Common Equity / Total Capital) * 100
Insurance Companies:
If Common Equity is not available, Policyholders Equity is substituted

Exceptions:
Finland (95 and prior years) and Norway (93 and prior years:
All Industries:
(Non-Equity Reserves + Common Equity) / Total Capital * 100
Sweden (88 and prior years):
All Industries:
(Non-Equity Reserves *.5 + Common Equity) / Total Capital *100
Sweden (89 to 93): subsequent years):
All Industries:
(Non-Equity Reserves * .7 + Common Equity) / Total Capita l* 100
Sweden (94 and subsequent years):
All Industries:
Common Equity / Total Capital * 100

Equity % Total Capital - 5 Yr Avg

Leverage Ratio, Annual Item; Field 08205
All Industries:
Arithmetic average of the last five years of Equity % Total Capital

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Equity % Total Deposits

Leverage Ratio, Annual Item; Field 15007
Banks:
Common Equity / Deposits-Total * 100
Exceptions:
Finland (95 and prior years) and Norway (93 and prior years:
(Common Equity + Non-Equity Reserves) / Deposits-Total * 100
Sweden (88 and prior years):
(Common Equity + Non-Equity Reserves * .5) / Deposits-Total * 100
Sweden (89 to 93):
(Common Equity + Non-Equity Reserves * .7) / Deposits-Total * 100
Sweden (94 and subsequent years):
Common Equity / Deposits-Total * 100

Equity % Total Deposits - 5 Yr Avg

Leverage Ratio, Annual Item; Field 15010
Banks:
Arithmetic average of the last five years Equity % Deposits-Total

Equity In Earnings
Income Data, Annual Item; Field 01503
All Industries:
EQUITY IN EARNINGS represent that portion of the earnings or losses of a subsidiary whose financial
accounts are not consolidated with the controlling company's assets.
Footnotes:
A. Equity in earnings is pre-tax and included in pre-tax income

Equity in Earnings
Supplementary (Cash Flow) Data, Annual and U.S. Interim Item; Field 04056
All Industries:
EQUITY IN EARNINGS represent the non cash adjustment to income for share of profit/loss of
associated companies and other equity accounted companies such as unconsolidated subsidiaries,
affiliated companies and joint ventures. This data is a component of Total Other Cash Flow (field 04151).
This item is available in the annual original and annual restated time series for detailed companies, full update.
For U.S. companies, it is also available in the interim original and interim restated time series.

Equity In Untaxed Reserves

Shareholders' Equity Data, Annual Item; Field 03490
All Industries:
EQUITY IN UNTAXED RESERVES represents the portion of the reserve that is allocated to equity. It is
only applicable to Finnish, Norwegian and Swedish consolidated results for comparison purposes with
other countries.
Data for this field is generally not available prior to 1990.

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Equity Securities & Real Estate % Capital

Other Ratio, Annual Item; Field 15109
Insurance, Other Financial Companies:
(Total Equity Securities Investment + Real Estate Assets) / Total Capital * 100

Equity Securities & Real Estate % Capital - 5 Yr Avg

Other Ratio, Annual Item; Field 15112
Insurance, Other Financial Companies:
Arithmetic average of the last five years of Equity Securities and Real Estate % Capital

Equity Securities & Real Estate % Invested Assets

Other Ratio, Annual Item; Field 15103
Insurance, Other Financial Companies:
(Total Equity Securities Investment + Real Estate Assets) / Investments -Total * 100

Equity Securities & Real Estate % Invested Assets - 5 Yr Avg

Other Ratio, Annual Item; Field 15106
Insurance, Other Financial Companies:
Arithmetic average of the last five years of Equity Securities and Real Estate % Invested Assets

Equity Securities Investment - Total

Supplementary (Asset) Data, Annual Item; Field 02230
Insurance Companies, Other Financial Companies:
EQUITY SECURITIES INVESTMENT - TOTAL represents the total investment of the company in
common and non-redeemable preferred stock.
Footnotes:
A. Fixed income securities are included
B. Includes other securities

ESOP Guarantees
Shareholders' Equity Data, Annual Item; Field 03496
All Industries:
ESOP GUARANTEES represents guarantees made by the company for loans incurred by Employee
Stock Option Plans for the purchase of common shares. The company holds the stock as collateral for
the loan.
Data for this field is generally not available prior to 1990.

ESOP Guarantees - Preferred Issued

Liability Data, Annual Item; Field 03449
All Industries:
ESOP GUARANTEES - PREFERRED ISSUED represents a pledge by the company to insure a loan
incurred by the employee stock option plan (ESOP) for the purchase of preferred shares. The company
holds the stock as collateral for the loan. It is similar to treasury stock in that the preferred equity is
reduced by the amount of the ESOP guarantee.
Data for this field is generally not available prior to 1989.

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Exchange Rate Used In Translating Balance Sheet

Supplementary Data, Annual Item; Field 18214
All Industries:
EXCHANGE RATE USED IN TRANSLATING BALANCE SHEET represents the exchange rate used to
convert data from the reported currency to the currency of the country in which the company is domiciled.
This data is only available if the financial accounts of the company are not reported in the local currency.
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

Exchange Rate Used In Translating Income Statement/Cash Flow

Supplementary Data, Annual Item; Field 18215
All Industries:
EXCHANGE RATE USED IN TRANSLATING INCOME STATEMENT/CASH FLOW represents the
exchange rate used to convert data from the reported currency to the currency of the country in which the
company is domiciled. This data is only available if the financial accounts of the company are not reported
in the local currency.
Data for this field is generally not available prior to 1996 for non-U.S. companies and 1991 for U.S. companies.

Excise/Windfall Profit Tax

Supplementary Data, Annual Item; Field 18063
All Industries:
EXCISE/WINDFALL PROFIT TAX represents taxes that are levied on specific products or services or for
a specific purpose. These taxes are usually a percentage of the price and are not considered part of the
company's revenue. It is deducted from sales/revenues if included in the breakdown of expenses.
Data for this field is generally not available prior to 1993.
Footnotes:
A. No standard text

Excludes Extraordinary Credit/Charge Per Share

Stock Data; Annual Item; Field 18260
All Industries:
EXCLUDES EXTRAORDINARY CREDIT/CHARGE PER SHARE represents the per share amount of the
gain/loss net of taxes resulting from nonrecurring or unusual events that is excluded from the net income
of a company.
This item is only populated for the interim time series. It is not available prior to 1998 and is shown per 1,000
shares for Brazilian companies.

Expense Ratio (%)

Profitability Ratio, Annual Item; Field 15555
Insurance Companies:
Underwriting Expense / Total Premiums Written * 100

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Expense Ratio (%) - 5 Yr Avg

Profitability Ratio, Annual Item; Field 15558
Insurance Companies:
Arithmetic average of the last five years of Expense Ratios

Exports
Supplementary (Income) Data, Annual Item; Field 07161
All Industries:
EXPORTS represents the revenues generated from the shipment of merchandise to another country for
sale.
Footnotes:
A. Parent Company
B. Includes Excise Taxes
C. No standard text

External Financing
Supplementary (Cash Flow) Data, Annual Item; Field 04500
All Industries:
EXTERNAL FINANCING represents company financing from outside sources. It includes the issuance
and retirement of stock and debt. This item is calculated from available data.
Footnotes:
A. May reflect changes due to acquisitions and accounting policies

Extraordinary Items & Gain/Loss Sale Of Assets

Income Data, Annual Item; Field 01601
All Industries:
EXTRAORDINARY ITEMS & GAIN/LOSS SALE OF ASSETS represent gains and losses resulting from
nonrecurring or unusual events.
There are two types:
1. Those that occur in the current accounting period
2. Those that relate to past years' transactions
For Non-U.S. corporations, this item is as reported by the company. Differences in accounting definitions would
exist between countries.
It includes but is not restricted to:
Discontinued operations when disposal of assets is not stated separately
Footnotes:
C. Other charges are included
D. Includes discontinued operations

Extraordinary Charge - Pre-tax

Expense Data, Annual Data; Field 01254
All Industries:
EXTRAORDINARY CHARGE - PRE-TAX represents any pre-tax extraordinary charge which is infrequent
or unusual included in the net income of a company. For non-U.S. companies it is as defined by the
company.
Data for this field is generally not available prior to 1989.
It includes but is not restricted to:

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Major casualties such as earthquakes and floods, if rare in the area

Expropriation of assets by foreign governments
Effects of a prohibition under a newly enacted law or regulation
Prior effects of an accounting change
Reorganization (Wsc field 18227)
Exceptional Items (United Kingdom)
Write-down or write-off of inventories or other write-downs that are normally a part of operations if they
exceed 25% of earnings
Special items (Japan)
It excludes:
Write-down or write-off of receivables, inventories or tangible assets if less than 25% of earnings
Effects of labor strikes
Shortages of raw materials
Changes in estimates of accumulated depreciation, accrued expenses and profit or loss on long term
construction contracts
Footnotes:
A. Net of income taxes
B. Net of extraordinary income

Extraordinary Credit - Pre-tax

Income Data, Annual Data; Field 01253
All Industries:
EXTRAORDINARY CREDIT - PRE-TAX represents any pre-tax extraordinary credit which is infrequent or
unusual included in the net income of a company. For non-U.S. companies it is as defined by the
company.
Data for this field is generally not available prior to 1989.
It includes but is not restricted to:
Major casualties such as earthquakes and floods, if rare in the area
Expropriation of assets by foreign governments
Effects of a prohibition under a newly enacted law or regulation
Prior effects of an accounting change
Reorganization
Exceptional Items (United Kingdom)
Write-down or write-off of inventories or other write-downs that are normally a part of operations if they
exceed 25% of earnings
Special items (Japan)
It excludes:
Effects of labor strikes
Shortages of raw materials
Changes in estimates of accumulated depreciation, accrued expenses and profit or loss on long term
construction contracts
Footnotes:
A. Net of income taxes
B. Net of extraordinary charge

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Extraordinary Credit/Charge Per Share

Stock Data, Annual Item; Field 05226
All Industries:
EXTRAORDINARY CREDIT/CHARGE PER SHARE represents the per share amount of the gain/loss
resulting from nonrecurring or unusual events.
This item is shown per 1,000 shares for Brazilian companies.
Data for this field is generally not available prior to 1992.
Footnotes:
A. No standard text
C. Other charges are included
D. Includes discontinued operations.

Extraordinary Items
Cash Flow Data, Annual Item; Field 04225
All Industries:
EXTRAORDINARY ITEMS represent gains and losses resulting from nonrecurring unusual events. There
are two types:
1. Those that occur in the current accounting period
2. Those that relate to past years' transactions
For Non-U.S. corporations, this item is as reported by the company. Differences in accounting definitions
would exist between countries.

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Fax Number
Descriptive Data, Current Item; Field 06033
All Industries:
FAX NUMBER represents the number used by the company to electronically transmit written information
via a facsimile machine.

Federal Agency Securities

Asset Data, Annual Item; Field 02206
Banks:
FEDERAL AGENCY SECURITIES represent the purchase of securities that would create an indirect loan
to the government through its federal agencies. These securities are not general obligations of the
Treasury. They are, however, sponsored by the government and therefore are looked upon as safe
investments.
It includes but is not restricted to:
Federal securities available for sale (field 18088)
It excludes:
U.S. agency mortgage-backed securities
Footnotes:
A. Included in U.S. Treasury Securities

Federal Agency Securities Available For Sale

Supplementary (Asset) Data, Annual Item; Field 18088
Banks:
FEDERAL AGENCY SECURITIES AVAILABLE FOR SALE represent the amount of federal agency
securities that cannot be classified as either investment securities or trading account securities.
Reporting required by U.S. FASB 115. Updated where available in 1993 and subsequent years.
It excludes:
U.S. Agency mortgage backed securities available for sale
Footnotes:
A. Included in U.S. treasury securities available for sale

Federal Funds
Asset Data, Annual Item; Field 02210
Banks:
FEDERAL FUNDS represent short term loans from the Federal Reserve Bank made to the bank from
their excess balances. For 1989 and prior years it includes securities purchased under resale
agreements.
Footnotes:
A. Includes securities purchased under resale agreements

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Federal Funds (Liability)

Supplementary (Liability) Data, Annual Item; Field 03055
Banks:
FEDERAL FUNDS represent funds bought by the bank from the excess reserve funds of other banks that
are maintained in the Federal Reserve Bank. These funds are purchased by the bank when their reserves
temporarily go below their reserve requirements.
Footnotes:
A. Includes securities sold under repurchase agreements

Finance Receivables
Supplementary (Asset) Data, Annual Item; Field 02048
Other Financial Companies:
FINANCE RECEIVABLES represent the amounts due to the company as a result of its financial
operations. It is shown net of unearned finance charges and allowances for credit losses.
It includes but is not restricted to:
Loans - secured/unsecured
Sales finance contracts
Notes receivable
Receivables from trusts
Accrued rents
Due from factor
Due from finance subsidiary
Unbilled lease revenue
Accrued interest
Current portion of net investment in sales-type leases
Deferred billings to contracts.

Finished Goods
Asset Data, Annual Item; Field 02099
All Industries:
FINISHED GOODS represent the inventory of goods which are ready for sale.
Data for this field is generally not available prior to 1989.
Footnotes:
A. Includes work in progress

Fiscal Year End Period

See DATE OF FISCAL PERIOD END

Fiscal Year End Exchange Rate (U.S. $)

Supplementary Data, Annual Item; Field 06102
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.

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Fiscal Year 12 Month Average Exchange Rate (U.S. $)

Supplementary Data, Annual Item; Field 06101
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.

Fixed Assets % Common Equity

Leverage Ratio, Annual Item; Field 08266
All Industries:
Property, Plant & Equipment-Net / Common Equity * 100
Insurance Companies:
If Common Equity is not available, Policyholders Equity is substituted

Exceptions:
Finland (95 and prior years) and Norway (93 and prior years):
All Industries:
Property, Plant & Equipment-Net / (Non-Equity Reserves + Common Equity) * 100
Sweden (88 and prior years):
All Industries:
Property, Plant & Equipment-Net / (Non-Equity Reserves * .5 + Common Equity) * 100
Sweden (89 to 93):
All Industries:
Property, Plant & Equipment-Net / (Non-Equity Reserves * .7 + Common Equity) * 100
Sweden (94 and subsequent years):
All Industries:
Property, Plant & Equipment-Net /Common Equity * 100

Fixed Assets % Common Equity - 5 Yr Avg

Leverage Ratio, Annual Item; Field 08270
All Industries:
Arithmetic average of the last five years of Fixed Assets % Common Equity

Fixed Charge Coverage Ratio

Leverage Ratio, Annual Item; Field 08251
Industrials, Other Financial Companies:
Earnings before Interest and Taxes / (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:
Earnings before Interest and Taxes / (Interest Expense on Debt + Preferred Dividends (Cash))
Exceptions:
U.S. Companies:
Standard Tax Rate Used in Calculations:
86 and prior years: 46%
87 to 94: 34%

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95 and subsequent years: 35%

Fixed Charge Coverage Ratio - 5 Yr Avg

Leverage Ratio, Annual Item; Field 08255
Industrials, Other Financial Companies:
Arithmetic average of the last five years of Fixed Charge Coverage Ratios

Fixed Income Securities Investment - Total

Asset Data, Annual Item; Field 02215
Insurance Companies:
FIXED INCOME SECURITIES INVESTMENT - TOTAL represents the total investment of the insurance
company in fixed income securities such as bonds and redeemable preferred stocks.
Footnotes:
A. Loans are included
B. Equity securities are included
C. Loans and equity securities are included

Foreign Asset Turnover

Asset Utilization Ratio, Annual Item; Field 08706
All Industries:
Foreign Assets / Foreign Sales

Foreign Asset Turnover - 5 Yr Avg

Asset Utilization Ratio, Annual Item; Field 08710
All Industries:
Arithmetic average of the last five years of Foreign Asset Turnover

Foreign Assets Growth - 1 Yr Annual Growth

Growth Rate, Annual Item; Field 08716
All Industries:
(International Assets / Last Year's International Assets - 1) * 100
This calculation uses restated data for last years values where available

Foreign Assets Growth - 5 Yr Annual Growth

Growth Rate, Annual Item; Field 08720
All Industries:
((International Assets / International Assets 6 years ago, reduced to a compound annual rate) -1) * 100

Foreign Assets % Total Assets

Leverage Ratio, Annual Item; Field 08736
All Industries:
International Assets / Total Assets * 100
Banks:
International Assets / (Total Assets - Customer Liabilities on Acceptances) * 100
Customer Liabilities on Acceptances only subtracted when included in Total Assets

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Other Financial Companies:

International Assets / (Total Assets - Custody Securities) * 100

Foreign Assets % Total Assets - 5 Yr Avg

Leverage Ratio, Annual Item; Field 08740
All Industries:
Arithmetic average of the last five years of Foreign Assets % Total Assets

Foreign Currency Translation Gain/Loss

Supplementary (Income) Data, Annual Item; Field 01351
All Industries:
FOREIGN EXCHANGE TRANSLATION GAIN/LOSS represents gains or losses from holding foreign
monetary items during a period of fluctuating exchange rates used in determination of net income. For
U.S. corporations, this is usually reported after taxes.
Footnotes:
A. Includes other financial charges
B. Before taxes for U.S. Corporations
C. Includes realized gains/losses

Foreign Exchange Income

Income Data, Annual Item; Field 01018
Banks, Other Financial Companies:
FOREIGN EXCHANGE INCOME represents income received from foreign currency transactions.
It includes but is not restricted to:
Foreign currency translation gains or losses, if not reported separately
Foreign exchange trading income
Footnotes:
A. Some other financial charges are included
B. Includes foreign currency translation gain/loss

Foreign Exchange Transactions

Supplementary (Income) Data, Annual Item; Field 01352
All Industries:
FOREIGN EXCHANGE TRANSACTIONS represents realized foreign currency gains and losses.
Transaction gains or losses happen when the exchange rate changes between the date of purchase and
the date of sale.
Data for this field is generally not available prior to 1992.
It includes but is not restricted to:
Currency trading gain/loss
Footnotes:
A. No standard text
B. May include foreign currency translation

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Foreign Income Growth - 1 Yr Annual Growth

Growth Rate, Annual Item; Field 08726
All Industries:
(International Operating Income or Net Income / Last Year's International Operating Income or Net
Income - 1) * 100
This calculation uses restated data for last years values where available

Foreign Income Growth - 5 Yr Annual Growth

Growth Rate, Annual Item; Field 08730
All Industries:
((International Operating Income or Net Income / International Operating Income or Net Income 6 years
ago, reduced to a compound annual rate) - 1) * 100

Foreign Income Margin

Profitability Ratio, Annual Item; Field 08701
All Industries:
International Operating Income / International Sales * 100

Foreign Income Margin - 5 Yr Avg

Profitability Ratio, Annual Item; Field 08705
All Industries:
Arithmetic average of the last five years of Foreign Income Margin

Foreign Income % Total Income

Profitability Ratio, Annual Item; Field 08741
All Industries:
International Operating Income / Operating Income * 100

Foreign Income % Total Income - 5 Yr Avg

Profitability Ratio, Annual Item; Field 08745
All Industries:
Arithmetic average of the last five years of Foreign Income % Total Income

Foreign Loans
Asset Data, Annual Item; Field 02268
Banks:
FOREIGN LOANS represent loans made to foreign customers.

Foreign Office Deposits

Liability Data, Annual Item; Field 03017
Banks:
FOREIGN OFFICE DEPOSITS represent deposits in foreign offices of the bank.
It includes but is not restricted to:
Deposits of nonresidents

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Foreign Office Deposits % Total Deposits

Other Ratio, Annual Item; Field 15573
Banks:
Foreign Deposits / Deposits-Total * 100

Foreign Office Deposits % Total Deposits - 5 Yr Avg

Other Ratio, Annual Item; Field 15577
Banks:
Arithmetic average of the last five years of Foreign Office Deposits % Total Deposits

Foreign Return On Assets

Profitability Ratio, Annual Item; Field 08711
All Industries:
International Operating Income / International Assets * 100

Foreign Return On Assets - 5 Yr Avg

Profitability Ratio, Annual Item; Field 08715
All Industries:
Arithmetic average of the last five years of Foreign Return on Assets

Foreign Sales Growth - 1 Yr Annual Growth

Growth Rate, Annual Item; Field 08721
All Industries:
(International Sales / Last Year's International Sales - 1) * 100
This calculation uses restated data for last years values where available

Foreign Sales Growth - 5 Yr Annual Growth

Growth Rate, Annual Item; Field 08725
All Industries:
((International Sales / International Sales 6 years ago, reduced to a compound annual rate) -1) * 100

Foreign Sales % Total Sales

Profitability Ratio, Annual Item; Field 08731
All Industries:
International Sales / Net Sales or Revenues * 100

Foreign Sales % Total Sales - 5 Yr Avg

Profitability Ratio, Annual Item; Field 08735
All Industries:
Arithmetic average of the last five years of Foreign Sales % Total Sales

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Format Code - Cash Flow

Supplementary (Cash Flow) Data, Annual Item; Field 18216
All Industries:
FORMAT CODE - CASH FLOW represents the method used by the company for reporting its Cash Flow
Statement.
Code Method
01 FASB 95
02 Sources & Uses
03 Limited
Data for this field is generally not available prior to 1996 for non-U.S. companies and 1991 for U.S. companies.

Free Cash Flow Per Share

Stock Data, Annual Item; Field 05507
All Industries:
FREE CASH FLOW PER SHARE represents the cash earnings per share, net of capital expenditures
and total dividends paid of the company. The numerator used in this calculation is Funds from Operations
(field 04201) - Capital Expenditures (field 04601) - Cash Dividends Paid (field 04551).
This item is shown per 1,000 shares for Brazilian companies.

Free Reserves
See UNAPPROPRIATED (FREE) RESERVES

Full/Limited Coverage Indicator

Supplementary Data, Annual Item; Field 07033
All Industries:
FULL/LIMITED COVERAGE INDICATOR indicates whether or not a full set or a limited set of company
data is available for a specific year. An “F” in this fields indicates that a full set is available, an “L”
indicates that a limited set is available.

Fully Diluted Average Shares

See COMMON SHARES USED TO CALCULATE FULLY DILUTED EARNINGS PER SHARE.

Fully Diluted Earnings Per Share

Stock Data, Annual Item; Field 05290
All Industries:
FULLY DILUTED EARNINGS PER SHARE represents the net income per share assuming the
conversion of all convertible securities including convertible preferred stock and convertible debentures
and the exercise of all outstanding stock options and warrants. It represents earnings for the 12 months
ended the last calendar quarter for U.S. companies and the fiscal year for non-U.S. companies.
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:
AA. Earnings per share after full tax
B. Includes or excludes extraordinary charge or credit
D. No standard text
F. Period includes strike
G. Includes the effects of a change in accounting policies or tax laws

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M. Calculation based on year end outstanding shares

0. No standard text
Q. Based on fully diluted shares
S. No standard text
V. No standard text
W. No standard text
X. Estimated based on standard tax basis
Y. Based on combined multiple shares
Z. Earnings per share estimated using net income after preferred dividends divided by year end shares or
latest shares available

Fully Diluted Earnings Per Share - First, Second, Third and Fourth Quarter
Stock Data, Annual Item; Fields 05291, 05292, 05293, 05294, respectively
All Industries-
FULLY DILUTED EARNINGS PER SHARE represents the net income per share assuming the
conversion of all convertible securities including convertible preferred stock and convertible debentures
and the exercise of all outstanding stock options and warrants reported by the company in each of the
respective interim periods.
Interim periods are determined on a calendar basis for U.S. companies and on a fiscal basis for non-U.S.
companies.
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. Estimate based on net profit before minority interest divided by latest shares available
AA. Earnings per share after full tax
B. Includes or Excludes extraordinary charge or credit
C. Estimate based on pre-tax profit before minority interest adjusted for standard tax rate divided by latest
shares available
D. No standard text
F. Period includes strike
G. Includes the effects of a change in accounting policies or tax laws
O. No standard text
S. No standard text
T. Based on profits after transfer to reserves
V. No standard text
W. No standard text

Funds From/For Other Operating Activities

Cash Flow Data, Annual Item; Field 04831
All Industries:
FUNDS FROM/FOR OTHER OPERATING ACTIVITIES represent the net change in working capital apart
from the increase/decrease in short term borrowings and increase/decrease in cash & equivalents.
Data for this item is generally not available prior to 1989.
Footnotes:
A. Funds provided from other current assets or other current liabilities are included in other sources or
uses
B. Includes increase/decrease in short term borrowings

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Funds From Operations

Cash Flow Data, Annual Item; Field 04201
All Industries:
FUNDS FROM OPERATIONS represents the sum of net income and all non-cash charges or credits. It is
the cash flow of the company.
If a Statement of Changes in Financial Position has not been provided, but the company discloses an
aggregate cash flow, this amount has been used. Where cash flow has not been disclosed in any
manner, it is estimated based on net profit before preferred dividends plus depreciation, reserves
charges, provision for loan losses for banks, and provision for future benefits for insurance companies.
It includes but is not restricted to:
Depreciation
Amortization of Intangibles
Deferred Taxes
It excludes:
Extraordinary items
Changes in working capital
Footnotes:
A. Using cash flow figure per financial statements when statement of changes in financial position is not
given
B. Defined by company
F. Taken from English Report
G. Includes funds from other operating activities
L. No standard text

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Gain On Sale Of Investment
Supplementary (Income) Data, Annual Item; Field 01305
Other Financial Companies:
GAIN ON SALE OF INVESTMENT represents the profit made on the disposal of securities.

Gain/Loss On Disposal Of Assets

Supplementary (Income) Data, Annual Item; Field 01306
All Industries:
GAIN/LOSS ON DISPOSAL OF ASSETS represents the funds earned from the sale of assets.
Data for this field is generally not available prior to 1992.
Footnotes:
A. No standard text
B. Disposal of fixed assets
C. Disposal of investments
D. Disposal of intangible assets
F. Disposal of fixed assets and investments
G. Disposal of fixed assets and intangible assets
H. Disposal of investments and intangible assets
I. Disposal of fixed assets, investments and intangible assets
J. Extraordinary

Gains/Losses On Sale Of Securities - Pre-tax

Income Data, Annual Item; Field 01270
Banks, Insurance Companies:
GAINS/LOSSES ON SALE OF SECURITIES - PRE-TAX represent the difference between the amount
received from the sale or disposal of an asset and its carrying value. Realized investment loss can also
be caused by the write-down of the asset when it has a permanent decline in its value or by moving the
investment to short term investments when the market value has dropped below cost.
Data for this field is generally not available prior to 1991.
It includes but is not restricted to:
Marketable securities gain/loss
Gain on government and other bonds sold and redeemed minus loss on government and other bonds
sold and redeemed
Loss on devaluation of bonds
Profit/Loss on realization of government securities

General Industry Classification

Descriptive Data, Current Item; Field 06010
All Industries:
This item represents the company's general industry classification.
It is defined as follows:
01 Industrial
02 Utility
03 Transportation

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04 Bank/Savings & Loan

05 Insurance
06 Other Financial

Geographic Segment Data

Geographic Data, Annual Items; Fields 19600-19695
All Industries:
The following information is given for up to ten geographic segments of a company. For companies that
have only domestic operations data is found in Geographic Segment 1 fields. If a company has more than
ten geographic segments the remaining segments are included in Geographic Segment 10 fields.
Data for these fields are generally not available prior to 1990.

GEOGRAPHIC SEGMENT 1-10 - DESCRIPTION - Fields 19600, 19610, 19620, 19630, 19640, 19650, 19660,
19670, 19680, 19690, respectively
DESCRIPTION represents the geographic region as reported by the company.
GEOGRAPHIC SEGMENT 1-10 - SALES - Fields 19601, 19611, 19621,19631, 19641, 19651, 19661, 19671,
19681, 19691, respectively
SALES represents the total revenues from the geographic region updated in the respective description.
Footnotes:
A. Includes non-domestic operations which cannot be separated
B. Includes excise taxes, windfall profit taxes and/or other income
C. No standard text
D. No standard text
F. Includes other income
G. Reflects Market Segment Breakdown
H. Includes share of associate companies
I. May include export sales which cannot be subtracted out
J. Includes discontinued operations
K. Based on premiums only
GEOGRAPHIC SEGMENT 1-10 - ASSETS - Fields 19603, 19613, 19623, 19633, 19643, 19653, 19663, 19673,
19683, 19693, respectively
ASSETS represents the total assets from the geographic region updated in the respective description.
Footnotes:
A. Includes non-domestic operations which cannot be separated
B. Reflects net-operating assets
C. No standard text
D. No standard text
F. Net assets
H. Includes share of associate companies
J. Includes discontinued operations
L. Reflects capital employed
GEOGRAPHIC SEGMENT 1-10 - OPERATING INCOME - Fields 19602, 19612, 19622, 19632, 19642, 19652,
19662, 19672, 19682, 19692, respectively
OPERATING INCOME represents the operating income generated from the geographic region updated in
the respective description.
Footnotes:
A. Includes non-domestic operations which cannot be separated
B. Reflects pre-tax income
C. No standard text
D. No standard text
H. Includes share of associate companies

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J. Includes discontinued operations

K. As reported
N. Net income before interest and tax
GEOGRAPHIC SEGMENT 1-10 - CAPITAL EXPENDITURES - Fields 19604, 19614, 19624, 19634, 19644,
19654, 19664, 19674, 19684, 19694, respectively
CAPITAL EXPENDITURES represents the capital expenditures resulting from the geographic region
updated in the respective description.
Footnotes:
A. Includes non-domestic operations which cannot be separated
C. No standard text
D. No standard text
H. Includes share of associate companies
J. Includes discontinued operations
GEOGRAPHIC SEGMENT 1-10 - DEPRECIATION - Fields 19605, 19615, 19625, 19635, 19645, 19655, 19665,
19675, 19685, 19695, respectively
DEPRECIATION represents the depreciation expense resulting from the geographic segment updated in
the respective description.
Footnotes:
A. Includes non-domestic operations that cannot be separated
C. No standard text
D. No standard text
H. Includes share of associate companies
J. Includes discontinued operations

Goodwill - Accumulated Amortization

Supplementary (Asset) Data; Annual Item; Field 02503
All Industries:
GOODWILL – ACCUMULATED AMORTIZATION represents the accumulated amortization of the
difference between the cost of an acquired entity and the aggregate value of its identifiable assets
This item is available in the annual original and annual restated time series for detailed companies, full update.

Goodwill - Gross
Supplementary (Asset) Data; Annual Item; Field 02502
All Industries:
GOODWILL - GROSS represents the gross value of the difference between the cost of an acquired entity
and the aggregate value of its identifiable assets
This item is available in the annual original and annual restated time series for detailed companies, full update.

Goodwill – GAAP
Supplementary (Asset) Data, Annual Item; Field 06693
All Industries:
GOODWILL – GAAP represents the goodwill of a non-U.S. company adjusted to conform to U.S.
Generally Accepted Accounting Principles. See definition for GOODWILL/COST IN EXCESS OF
ASSETS PURCHASED 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.

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Goodwill Written Off

Supplementary (Liability) Data, Annual Item; Field 03491
All Industries:
GOODWILL WRITTEN OFF represents goodwill written off directly to the reserve account in the equity of
a company.
Data for this field is generally not available prior to 1989.
It includes but is not restricted to:
Current year's negative goodwill
Goodwill written back
Footnotes:
A. No standard text
B. Includes negative goodwill

Goodwill/Cost In Excess Of Assets Purchased, Net

Supplementary (Asset) Data, Annual Item; Field 18280
All Industries:
GOODWILL/COST IN EXCESS OF ASSETS PURCHASED represents the excess cost over the fair
market value of the net assets purchased. It is included in other intangible assets.
Data for this field is generally not available prior to 1992.
Footnotes:
A. No standard text

Gross Income
Income Data, Annual Item; Field 01100
Industrials, Other Financial Companies:
Gross Income represents the difference between sales or revenues and cost of goods sold and
depreciation/depletion , and amortization

Gross Profit Margin

Profitability Ratio, Annual Item; Field 08306
Industrials, Other Financial Companies :
Gross Income / Net Sales or Revenues * 100

Gross Profit Margin - 5 Yr Avg

Profitability Ratio, Annual Item; Field 08310
Industrials, Other Financial Companies :
Arithmetic average of the last five years of Gross Margin

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Headline Earnings Per Share
Stock Data, Annual Item; Field 05725
All Industries:
HEADLINE EARNINGS PER SHARE represent the reported earnings per share based on the trading
profits and losses for the year. These earnings conform to the standards set by the Institute of United
Kingdom Society of Investment Professionals (UKSIP) to create an unambiguous earnings figure for
users, the press and statistical companies.
This item is generally only available for UK type reporting companies and is generally not available prior to
1994.

Healthcare Data – Actual Return On Plan Assets

Supplementary Data, Annual Item; Field 18842
All Industries:
HEALTHCARE DATA – ACTUAL RETURN ON PLAN ASSETS represents the difference in the fair value
of fund assets at the beginning and the end of the period adjusted for contributions made to the fund and
benefits payments made by the fund during the period.
This item is usually only provided by those companies that follow IAS or US GAAP accounting.
This item is only available in the annual time series at the company level.

Healthcare Data – Accumulated Benefit Obligation

Supplementary Data, Annual Item; Field 18834
All Industries:
HEALTHCARE DATA – ACCUMULATED BENEFIT OBLIGATION represents an approximate measure of
the liability of a plan in the event of a termination at the date the calculation is performed.
This item is usually only provided by those companies that follow IAS or US GAAP accounting.
This item is only available in the annual time series at the company level.

Healthcare Data – Amortization Of Prior Service Costs

Supplementary Data, Annual Item; Field 18838
All Industries:
HEALTHCARE DATA – AMORTIZATION OF PRIOR SERVICE COSTS represents costs related to
employee service in years preceding the adoption or amendment of a pension plan; these are referred to
as prior service costs. These costs are amortized over future expected service periods of the employees.
This item is usually only provided by those companies that follow IAS or US GAAP accounting.
This item is only available in the annual time series at the company level.

Healthcare Data – Discount Rate

Supplementary Data, Annual Item; Field 18832
All Industries:
HEALTHCARE DATA – DISCOUNT RATE represents the annual rate at which the projected future
liabilities are discounted back to the present date.
This item is usually only provided by those companies that follow IAS or US GAAP accounting.
This item is only available in the annual time series at the company level.

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Healthcare Data – Expected Long-Term Return Rate On Pension Assets

Supplementary Data, Annual Item; Field 18831
All Industries:
HEALTHCARE DATA – EXPECTED LONG-TERM RETURN RATE ON PENSION ASSETS represents
an estimate of the rate of return to be earned over the period until all benefits under the plan have been
paid.
This item is usually only provided by those companies that follow IAS or US GAAP accounting.
This item is only available in the annual time series at the company level.

Healthcare Data – Expected Return On Plan Assets For The Period

Supplementary Data, Annual Item; Field 18843
All Industries:
HEALTHCARE DATA – EXPECTED RETURN ON PLAN ASSETS FOR THE PERIOD represents the
expected return on the pension plan investments plus the change in the carrying value of the plan assets
used in operations.
This item is usually only provided by those companies that follow IAS or US GAAP accounting.
This item is only available in the annual time series at the company level.

Healthcare Data – Fair Value Of Plan Assets

Supplementary Data, Annual Item; Field 18833
All Industries:
HEALTHCARE DATA – FAIR VALUE OF PLAN ASSETS represents the value of the investments in the
pension plan at a particular point in time.
This item is usually only provided by those companies that follow IAS or US GAAP accounting.
This item is only available in the annual time series at the company level.

Healthcare Data – Gains (Losses) From Settlements

Supplementary Data, Annual Item; Field 18840
All Industries:
HEALTHCARE DATA – GAINS (LOSSES) FROM SETTLEMENTS represents an irrevocable transaction
that relieves the employer (or the plan) of primary responsibility for a defined benefit pension obligation.
This item is usually only provided by those companies that follow IAS or US GAAP accounting.
This item is only available in the annual time series at the company level.

Healthcare Data – Interest Cost

Supplementary Data, Annual Item; Field 18839
All Industries:
HEALTHCARE DATA – INTEREST COST represents annual interest costs, which reflect the financing
costs in a pension plan. Interest expense accrues each year on the projected benefit obligation based on
a selected interest rate.
This item is usually only provided by those companies that follow IAS or US GAAP accounting.
This item is only available in the annual time series at the company level.

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Healthcare Data – Net Periodic Pension (Income)/Expense

Supplementary Data, Annual Item; Field 18836
All Industries:
HEALTHCARE DATA – NET PERIODIC PENSION (INCOME)/EXPENSE represents the amount
recognized in an employer’s financial statements as the cost of a pension plan for a period.
This item is usually only provided by those companies that follow IAS or US GAAP accounting.
This item is only available in the annual time series at the company level.

Healthcare Data – Other Net Periodic Pension (Income)/Expense

Supplementary Data, Annual Item; Field 18841
All Industries:
HEALTHCARE DATA – OTHER NET PERIODIC PENSION (INCOME)/EXPENSE represents a
component of Net Periodic Pension (Income)/Expense.
This item is usually only provided by those companies that follow IAS or US GAAP accounting.
This item is only available in the annual time series at the company level.

Healthcare Data – Pension Service Costs

Supplementary Data, Annual Item; Field 18837
All Industries:
HEALTHCARE DATA – PENSION SERVICE COSTS represents the expense caused by the increase in
pension benefits payable (the projected benefit obligation) to employees due to services rendered during
the current year. (Present value of new benefits earned by employees during the year). For example,
when an employee is covered by a defined-benefit pension plan, the annual Service Cost is the increase
in the present value of the future pension obligations due to an added year of service and salary.
This item is usually only provided by those companies that follow IAS or US GAAP accounting.
This item is only available in the annual time series at the company level.

Healthcare Data – Projected Benefit Obligation (PBO)

Supplementary Data, Annual Item; Field 18835
All Industries:
HEALTHCARE DATA – PROJECTED BENEFIT OBLIGATION represents a measure of a pension plan’s
liability at the calculation date assuming that the plan is ongoing and will not terminate in the foreseeable
future.
This item is usually only provided by those companies that follow IAS or US GAAP accounting.
This item is only available in the annual time series at the company level.

Healthcare Data – Unfunded Healthcare Defined Benefits

Supplementary Data, Annual Item; Field 18830
All Industries:
HEALTHCARE DATA – UNFUNDED HEALTHCARE DEFINED BENEFITS represents the difference
between the accumulated benefit obligation and the fair value of plan assets when the accumulated
obligation exceeds the fair value.
This item is usually only provided by those companies that follow IAS or US GAAP accounting.
This item is only available in the annual time series at the company level.

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Healthcare Data – Unrecognized Prior Service Cost

Supplementary Data, Annual Item; Field 18844
All Industries:
HEALTHCARE DATA – UNRECOGNIZED PRIOR SERVICE COST represents costs when a pension
plan is initially adopted or amended to provide increased benefits, employees are granted additional
benefits for services performed in years prior to the plan’s adoption or amendment.
This item is usually only provided by those companies that follow IAS or US GAAP accounting.
This item is only available in the annual time series at the company level.

Healthcare - Net Healthcare Liability/(Asset) – Balance Sheet

Supplementary (Pension) Data, Annual Item; Field 18847
All Industries:
HEALTHCARE - NET HEALTHCARE LIABILITY/(ASSET) – BALANCE SHEET represents the amount of
the post-retirement liability or asset to be reported on the balance sheet. It is Healthcare Plan-Projected
Benefit Obligation (WS 18835) – Healthcare-Fair Value of Plan Assets (WS 18833) - Healthcare Plan-
Unrecognized Prior Service Cost (WS 18844) + Healthcare–Unrecognized Actuarial Gains/Losses
(18845) – Healthcare-Other Adjustments to Funded Status (WS 18846)
This item is available in the annual original and annual restated time series for detailed non-U.S. companies, full
update.

Healthcare - Other Adjustments to Funded Status for Net Pension/Post Retirement

Assets/Liabilities
Supplementary (Pension) Data, Annual Item; Field 18846
All Industries:
HEALTHCARE - OTHER ADJUSTMENTS TO FUNDED STATUS FOR NET PENISON/POST
RETIREMENT ASSETS/LIABILITIES represents any miscellaneous items used in the adjustment to the
funded status for net pensions assets/liabilities recognized in the Balance Sheet.
This item is available in the annual original and annual restated time series for detailed Non-U.S. companies, full
update.

Healthcare - Unrecognized Net Actuarial Gain/Loss

Supplementary (Pension) Data, Annual Item; Field 18845
All Industries:
HEALTHCARE - UNRECOGNIZED NET ACTUARIAL GAIN/LOSS represents a measure of the
difference between the actual experience and that expected based upon the actuarial assumptions,
between two actuarial valuation dates.
This item is available in the annual original and annual restated time series for detailed companies, full update.

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 I
I/B/E/S Ticker
Descriptive Data, Current Item; Field 06038
All Industries:
I/B/E/S TICKER represents the symbol used by I/B/E/S to identify companies for which they track
earnings estimates. This item provides a link between the I/B/E/S and Worldscope databases.

ICB Code
Descriptive Data, Current Item; Field 07040
All Industries:
ICB CODE represents an industry code within the Industrial Classification Benchmark (ICB) which was
implemented as a result of a merger of the industrial classification of Dow Jones and FTSE. This
benchmark allows for the comparison of companies through four hierarchical levels of industry
classification. The ICB Code provided is the subsector code, the lowest level in the hierarchical structure.

Industry Supersector Sector Subsector

0001 Oil & Gas 0500 Oil & Gas 0530 Oil & Gas Producers 0533 Exploration & Production
0537 Integrated Oil & Gas
0570 Oil Equipment & 0573 Oil Equipment &
Services Services
0577 Pipelines
1000 Basic Materials 1300 Chemicals 1350 Chemicals 1353 Commodity Chemicals
1357 Specialty Chemicals
1700 Basic 1730 Forestry & Paper 1733 Forestry
Resources
1737 Paper
1750 Industrial Metals 1753 Aluminium
1755 Nonferrous Metals
1757 Steel
1770 Mining 1771 Coal
1773 Diamonds & Gemstones
1775 General Mining
1777 Gold Mining
1779 Platinum & Precious
Metals
2000 Industrials 2300 Construction & 2350 Construction & 2353 Building Materials &
Materials Materials Fixtures
2357 Heavy Construction
2700 Industrial 2710 Aerospace & Defense 2713 Aerospace
Goods & Services
2717 Defense
2720 General Industrials 2723 Containers & Packaging
2727 Diversified Industrials
2730 Electronic & Electrical 2733 Electrical Components &
Equipment Equipment
2737 Electronic Equipment
2750 Industrial Engineering 2753 Commercial Vehicles &
Trucks
2757 Industrial Machinery

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2770 Industrial 2771 Delivery Services

Transportation
2773 Marine Transportation
2775 Railroads
2777 Transportation Services
2779 Trucking
2790 Support Services 2791 Business Support
Services
2793 Business Training &
Employment Agencies
2795 Financial Administration
2797 Industrial Suppliers
2799 Waste & Disposal
Services
3000 Consumer 3300 Automobiles & 3350 Automobiles & Parts 3353 Automobiles
Goods Parts
3355 Auto Parts
3357 Tires
3500 Food & 3530 Beverages 3533 Brewers
Beverage
3535 Distilleries & Vintners
3537 Soft Drinks
3570 Food Producers 3573 Farming & Fishing
3577 Food Products
3700 Personal & 3720 Household Goods 3722 Durable Household
Household Goods Products
3724 Nondurable Household
Products
3726 Furnishings
3728 Home Construction
3740 Leisure Goods 3743 Consumer Electronics
3745 Recreational Products
3747 Toys
3760 Personal Goods 3763 Clothing & Accessories
3765 Footwear
3767 Personal Products
3780 Tobacco 3785 Tobacco
4000 Healthcare 4500 Healthcare 4530 Healthcare Equipment 4533 Healthcare Providers
& Services
4535 Medical Equipment
4537 Medical Supplies
4570 Pharmaceuticals & 4573 Biotechnology
Biotechnology
4577 Pharmaceuticals
5000 Consumer 5300 Retail 5330 Food & Drug Retailers 5333 Drug Retailers
Services
5337 Food Retailers &
Wholesalers
5370 General Retailers 5371 Apparel Retailers
5373 Broadline Retailers
5375 Home Improvement
Retailers
5377 Specialized Consumer
Services

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5379 Specialty Retailers

5500 Media 5550 Media 5553 Broadcasting &
Entertainment
5555 Media Agencies
5557 Publishing
5700 Travel & 5750 Travel & Leisure 5751 Airlines
Leisure
5752 Gambling
5753 Hotels
5755 Recreational Services
5757 Restaurants & Bars
5759 Travel & Tourism
6000 6500 6530 Fixed Line 6535 Fixed Line
Telecommunications Telecommunications Telecommunications Telecommunications
6570 Mobile 6575 Mobile
Telecommunications Telecommunications
7000 Utilities 7500 Utilities 7530 Electricity 7535 Electricity
7570 Gas, Water & 7573 Gas Distribution
Multiutilities
7575 Multiutilities
7577 Water
8000 Financials 8300 Banks 8350 Banks 8355 Banks
8500 Insurance 8530 Non-life Insurance 8532 Full Line Insurance
8534 Insurance Brokers
8536 Property & Casualty
Insurance
8538 Reinsurance
8570 Life Insurance 8575 Life Insurance
8700 Financial 8730 Real Estate 8733 Real Estate Holding &
Services Development
8737 Real Estate Investment
Trusts
8770 General Financial 8771 Asset Managers
8773 Consumer Finance
8775 Specialty Finance
8777 Investment Services
8779 Mortgage Finance
8980 Equity Investment 8985 Equity Investment
Instruments Instruments
8990 Non-equity Investment 8995 Non-equity Investment
Instruments Instruments
9000 Technology 9500 Technology 9530 Software & Computer 9533 Computer Services
Services
9535 Internet
9537 Software
9570 Technology Hardware 9572 Computer Hardware
& Equipment
9574 Electronic Office
Equipment
9576 Semiconductors
9578 Telecommunications
Equipment

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Impairment Of Goodwill
Supplementary (Expense) Data, Historic Item, Annual Time Series; Field 18225
All Industries:
IMPAIRMENT OF GOODWILL represents the loss due to the impairment of goodwill.
This item is populated for the annual, quarterly, semi-annual, trimester, quarterly-cumulative and trimester-
cumulative time series.
Data for this field is generally not available prior to 2001.
It includes but is not restricted to:
All impairment/write-offs or write-downs of goodwill (including any amount described as
exceptional/extraordinary)
Amortization/impairment of goodwill arising on the acquisition of an equity accounted or associated
company
It excludes:
Impairment losses for goodwill arising from the initial application of SFAS 142, and resulting from a
transitional impairment test, which are reported as a change in accounting principles.
Unamortized negative goodwill written off under the provisions of SFAS 142.

Impairment Of Other Intangibles

Supplementary (Expense) Data, Historic Item, Annual Time Series; Field 18226
All Industries:
IMPAIRMENT OF OTHER INTANGIBLES represents the loss due to impairment of intangible assets,
other than goodwill.
This item is populated for the annual, quarterly, semi-annual, trimester, quarterly-cumulative and trimester-
cumulative time series.
Data for this field is generally not available prior to 2002.
It includes but is not restricted to:
All impairment/write-offs or write-downs of other intangibles (including any amount described as
exceptional/extraordinary)

Impairment Of Property, Plant & Equipment

Supplementary (Expense) Data, Historic Item, Annual Time Series; Field 18274
All Industries:
IMPAIRMENT OF PROPERTY, PLANT & EQUIPMENT represents the loss due to impairment of
property, plant and equipment.
This item is populated for the annual, quarterly, semi-annual, trimester, quarterly-cumulative and trimester-
cumulative time series.
Data for this field is generally not available prior to 2002.
It includes but is not restricted to:
All impairment/write-offs or write-downs of property, plant and equipment (including any amount
described as exceptional/extraordinary)

Impairment Of Financial Fixed Assets

Supplementary (Expense) Data, Historic Item, Annual Time Series; Field 18275
All Industries:
IMPAIRMENT OF FINANCIAL FIXED ASSETS represents the loss due to impairment/write-downs or
write-offs of the company’s financial fixed assets investments.

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This item is populated for the annual, quarterly, semi-annual, trimester, quarterly-cumulative and trimester-
cumulative time series.
Data for this field is generally not available prior to 2001.
It includes but is not restricted to:
All impairment/write-offs or write-downs of the company’s financial fixed assets investments (including
any amount described as exceptional/extraordinary)

Inactive Date
Descriptive Data, Current Item; Field 07015
All Industries:
INACTIVE DATE represents the day on which a company became privately held, merged, liquidated, or
otherwise became inactive.
This item is also available at the security level.

Inactive Date (Security)

Descriptive Data, Current Item; Field 07012
All Industries:
INACTIVE DATE (SECURITY) represents the date that the share of a company ceases to exist.
Footnotes:
AB. Exchange/Cancellation of shares
AC. Merger of shares, multiple share information no longer provided

Inactive Date (Security) - Mult Share 1, 2, 3, 4, 5, 6, 7

Descriptive Data, Current Items; Fields 20011, 20111, 20211, 20311, 20411, 20511, 20611
All Industries:
INACTIVE DATE (SECURITY) - MULT SHARE 1, 2, 3, 4, 5, 6, 7 represents the date that the share of a
company ceases to exist.
Footnotes:
AB. Exchange/cancellation shares
AC. Merger of shares, multiple share information. Information no longer provided.

Includes Extraordinary Credit/Charge Per Share

Stock Data, Annual Item; Field 05225
All Industries:
INCLUDES EXTRAORDINARY CREDIT/CHARGE PER SHARE represents the per share amount of the
gain/loss net of taxes resulting from nonrecurring or unusual events.
This data is on a calendar year basis for U.S. corporations and a fiscal year basis for non-U.S. corporations.
Data for this field is generally not available prior to 1993.

Includes Extraordinary Credit/Charge Per Share

Stock Data; Annual Item; Field 18259
All Industries:
INCLUDES EXTRAORDINARY CREDIT/CHARGE PER SHARE represents the per share amount of the
gain/loss net of taxes resulting from nonrecurring or unusual events included in the net income of a
company.

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This item is only populated for the interim time series. It is not available prior to 1998 and is shown per 1,000
shares for Brazilian companies.

Includes Pre-tax Extraordinary Credit/Charge Per Share

Stock Data, Annual Item; Field 05227
All Industries:
INCLUDES PRE-TAX EXTRAORDINARY CREDIT/CHARGE PER SHARE represents the per share
amount of the pre-tax gain/loss resulting from nonrecurring or unusual events.
This data is on a calendar year basis for U.S. corporations and a fiscal year basis for non-U.S. corporations.
Data for this field is generally not available prior to 1993.

Includes Pre-tax Extraordinary Credit/Charge Per Share

Stock Data; Annual Item; Field 18261
All Industries:
INCLUDES PRE-TAX EXTRAORDINARY CREDIT/CHARGE PER SHARE represents the per share
amount of the pre-tax gain/loss resulting from nonrecurring or unusual events included in the net income
of a company.
This item is only populated for the interim time series based on the availability of underlying data. It is not
available prior to 1998 and is shown per 1,000 shares for Brazilian companies.

Income From Continuing Operations

Supplementary (Income) Data, Annual Item; Field 18150
All Industries:
INCOME FROM CONTINUING OPERATIONS represents the amount earned by a company before any
adjustment for preferred dividends, discontinued operations and extraordinary items. 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

Income Tax Credits

Income Data, Annual Item; Field 18185
All Industries:
INCOME TAX CREDITS represent a direct dollar-for-dollar reduction in tax liability. It is not a tax credit as
a result of deficit earnings where a company would have no tax liability.
Data for this field is generally not available prior to 1991.
It includes but is not restricted to:
Tax losses carryforward/carrybackward
Royalty tax credits
Research and development tax credits

Income Taxes
Expense Data, Annual Item; Field 01451
All Industries:
INCOME TAXES represent all income taxes levied on the income of a company by federal, state and
foreign governments.
It includes but is not restricted to:

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Federal income taxes

State income taxes
Foreign income taxes
Charges in lieu of income taxes
Charges equivalent to investment tax credit
Income taxes on dividends or earnings of unconsolidated subsidiaries or minority interest, if reported
before taxes
Deferred taxation charges
It excludes:
Domestic International Sales Corporation taxes
Ad Valorem taxes
Excise taxes
Windfall profit taxes
Taxes other than income
General and services taxes
Footnotes:
A. Includes other taxes
B. Not comparable and includes other taxes
C. Includes only domestic tax
D. Includes employee profit sharing
F. Exempt of income taxes
G. Includes minority interests

Income Taxes Payable

Liability Data, Annual Item; Field 03063
Industrials, Insurance:
INCOME TAXES PAYABLE represents an accrued tax liability which is due within the normal operating
cycle of the company.
Data for this field is generally not available prior to 1989.
It excludes:
Taxes other than income
Ad Valorem taxes
Value Added taxes
General and Services taxes
Excise taxes
Windfall profit taxes
Footnotes:
A. Includes other taxes
B. Includes employee profit sharing

Increase/Decrease In Accounts Payable

Cash Flow Data, Annual Item; Field 04827
Industrials, Other Financial Companies:
INCREASE/DECREASE IN ACCOUNTS PAYABLE 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.
Footnotes:
A. No standard text

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Increase/Decrease – Cash – GAAP

Supplementary (Cash Flow) Data, Annual Item; Field 06970
All Industries:
INCREASE/DECREASE – CASH – GAAP represents the change in cash and short term investments
from one year to the next for non-U.S. companies 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.

Increase/Decrease In Cash and Short Term Investments

Cash Flow Data, Annual Item; Field 04851
All Industries:
INCREASE/DECREASE IN CASH AND SHORT TERM INVESTMENTS represent the change in cash
and short term investments from one year to the next. This item is available only when the Statement of
Changes in Financial Position is based on cash and short term investments.

Increase/Decrease In Federal Home Loan Advances

Cash Flow Data, Annual Item; Field 04443
Banks:
INCREASE/DECREASE IN FEDERAL HOME LOAN ADVANCES represents the increase or decrease in
federal home loan advances from one year to the next as reported in the cash flow statement.
Data for this field is generally not available prior to 1991.

Increase/Decrease In Income Tax Payable

Cash Flow Data, Annual Item; Field 04828
Industrials, Other Financial Companies:
INCREASE/DECREASE IN INCOME TAX PAYABLE represents the change in the amount of income
taxes payable from one year to the next as reported in the cash flow statement.
Data in this field is generally not available prior to 1992.
Footnotes:
A. No standard text

Increase/Decrease In Other Accruals

Cash Flow Data, Annual Item; Field 04829
Industrials, Other Financial Companies:
INCREASE/DECREASE IN OTHER ACCRUALS represents the change in the amount of accruals from
one year to the next as reported in the cash flow statement.
Data in this field is generally not available prior to 1992.
Footnotes:
A. No standard text

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Increase/Decrease In Short Term Borrowings

Cash Flow Data, Annual Item; Field 04821
All Industries:
INCREASE/DECREASE IN SHORT TERM BORROWINGS represent the increase or decrease in short
term borrowings from one year to the next as reported in the cash flow statement.
Footnotes:
A. Included in funds from/for other operating activities or long term debt

Increase/Decrease In Working Capital

Supplementary (Cash Flow) Data, Annual Item; Field 04900
All Industries:
INCREASE/DECREASE IN WORKING CAPITAL represents the change in working capital from one year
to the next year.

Increase In Deposits
Cash Flow Data, Annual Item; Field 04441
Banks:
INCREASE IN DEPOSITS represents the increase in deposits from one year to the next.
Data for this field is generally not available prior to 1991.
It includes but is not restricted to:
Net changes in deposits if an increase
Transferred deposits
Proceeds from the issuance of certificates of deposits
Proceeds from receipt of public fund deposits
Footnotes:
A. Net of decrease
B. No standard text

Increase In Investments
Cash Flow Data, Annual Item; Field 04760
All Industries:
INCREASE IN INVESTMENTS represents the investments bought during the accounting period of the
company.
Data for this field is generally not available prior to 1989.
It includes but is not restricted to:
Purchase of portfolio investments
Increase in short term investments
Increase in marketable securities (if using FASB 95)
Increase in short term investments when disclosed with investing activities
Footnotes:
A. Increase in investments, net of decrease
B. No standard text

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Increase In Loans
Cash Flow Data, Annual Item; Field 04753
Banks:
INCREASE IN LOANS represents the increase in loans from one year to the next.
Data for this field is generally not available prior to 1991.
It includes but is not restricted to:
Loans originated or acquired
Leases made to customers
Purchase of loan portfolios
Net increase in customer loans (if an increase)

Index Information
See STOCK INDEX INFORMATION

Indicated Dividend Rate

Stock Data, Current Item; Field 05190
All Industries:
INDICATED DIVIDEND RATE represents the last dividend declared times four and includes any extras
declared in the last twelve months for U.S. and Canadian companies. This is the dividends expected to
be paid by the company during the next twelve months. For non U.S./Canadian companies, it is the last
twelve months dividends.
This item is available at the security level and is shown per 1,000 shares for Brazilian companies.

Indicator – ADR/U.S. Foreign Filer

Descriptive Data, Current Item; Field 11503
All Industries:
INDICATOR – ADR indicates that the Worldscope Identifier represents an ADR (A) or a Foreign Filer (F).

Indicator - Currently A Multiple Share Company

Descriptive Data, Current Item; Field 11501
All Industries:
INDICATOR - CURRENTLY A MULTIPLE SHARE COMPANY indicates which companies currently have
more than one type of common/ordinary share. If a company has more than one type of share an "X"
would be provided in this field. If a company had more than one type of common/ordinary share in the
past and all but one is currently inactive, the data will still be provided in this field.

Indicator – Data Update

Descriptive Data, Annual & Interim Item; Field 07034
All Industries:
INDICATOR – DATA UPDATE indicates the status of data provided in the annual and interim time series.
The following indicators are provided:
Indicator Definition
1 Preliminary
2 FAST
3 Final

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Preliminary indicates data sourced from News. It may be used for all time series. A Fast indicator may be
provided for annual time series data where key data is provided from final documents. See Fast Template
on page XX for content. The Final indicator is used for all time series when updates are complete from
final sources.
This item is only available at the company level.

Indicator – Limited Data Set Company

Supplementary Data, Current Item; Field 11519
All Industries:
INDICATOR – LIMITED DATA SET COMPANY when available indicates that only a limited set of data
items is available for the company.

Indicator – Primary Issue

Security Data, Current Item; Field 11526
All Industries:
INDICATOR – PRIMARY ISSUE is provided on the security level identifier for the share type selected as
the primary issue of the company. The prices and dividends for this share type are shown at the company
level. An “X” is provided in this field on the security identifier selected as the primary issue.

Indicator – Restated Data Exists

Descriptive Data, Historic Item; Annual & Interim Item; Field 11556
All Industries
Indicator – Restated Data Exists indicates that Restated Time series content is available for a period. This
indicator is populated on the original accounts data (content contained in Time Series Frequency codes
A, Q, R, S, T, U) for the period restated data has been provided.

If 11556 = 1, restated data exists

If 11556 = 2, restated data exists and is now provided in the quarterly (Q & R) series

Example: If year 2004 Time Series Frequency A001 has a value of 1 in field 11556, then year 2004 Time
Series Frequency B001 will contain restated content. If year 2004 S001 has a value of 2 in field 11556,
then year 2004 Time Series Frequency C001 and C002 will contain restated accounts. This is the case
where a company has switched from semi-annual to quarterly reporting.

Indicator – Restatement Type

Descriptive Data, Historic Item; Annual & Interim Item; Field 11557
All Industries
Indicator – Restatement Type indicates if the restated data provided is Restated or Revised. Restated is
defined as a change/event that occurred subsequent to the annual period for which the interim or annual
restatement is provided. Revised is defined as a change/event which occurred within the annual period in
which the interim is a part of. This indicator is provided on the Restated Times Series Frequency
codes(B,C,E,F,K,L)

If 11557 = 1, data is restated

If 11557 = 2, data is revised

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Example 1: A company switches to a new accounting standard from the first interim period for fiscal year
2005. Field 11557 on the restated annual and interim time series for 2004 is then 1.
Example 2: A company switches to a new accounting standard with the publication of the annual report
for fiscal year 2005. Value for field 11557 on the restated interim time series for 2004 is then 2.
Example 3: A company restates its first quarter when releasing second quarter results for 2005. Value
for field 11557 on the 2005 restated quarter for 2005 is then 2.

Indicator – Early Restatement Release

Descriptive Data, Historic Item; Annual & Interim Item; Field 11558
All Industries
Indicator – Early Release indicates if the company has announced restated data early i.e. prior to the
publication of comparative data in the next period financial report. Data may be unaudited. The existing
accounting standard field (07546) can be used to identify if the restated data is audited. In some cases,
only key data may be provided. This indicator was added to support the transition period for IFRS
changes.

If 11558 = 1, only a selection of key items have been provided by the company on a restated basis
If 11558 = 2, a company has released a full detail restatement prior to publication of comparative data in
the next period financial report

Indicator – Restatement Reason Code

Descriptive Data, Historic Item; Annual & Interim Item; Field 11559
All Industries
Restatement Reason Code provides standardized coding for identifying the general reason restated
accounts have been provided. Only one code is provided. If a company adopted a Change in GAAP
followed and also discontinued operations, a code would be given for Change in GAAP followed only.

1 – Where the accounts are restated due to Discontinued Operations, Spin-offs or de-mergers.
2 – Where the accounts are restated due to the adoption of a new accounting policy or policies related to
specific item or items
3 – Where the accounts are restated due to Acquisition/Mergers
4 – Where the accounts are restated due to a change in accounting GAAP followed by the company
5 – Where the accounts are restated due to change in accounting GAAP followed together with other
events
6 – Where the accounts are restated due to multiple events
7 – Where the accounts are restated due to reasons other than those noted above

Existing field 07536 (accounting standards followed) can be used to identify the GAAP standard followed.
Code 23 identifies if a company has adapted IFRS.

Example: If 11559 =4 and 07536 = 23, the Restatement is for a company which has adopted IFRS.

A company can also issue restated data to correct for accounting irregularities. This is when a company
has made a material error in the application of existing accounting standards or even has committed
fraud. The Worldscope treatment of accounting irregularities remains the same: the figures will be
amended within the original time series.

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Indicator – Sponsored/Unsponsored
Descriptive Data, Current Item; Field 11502
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.

Indicator – Trades ADR

Descriptive Data, Current Item; Field 11496
All Industries:
INDICATOR - ADR indicates companies which have American Depository Receipts trading on a U.S.
exchange. If a company has ADRs and the ADRs record is available on Worldscope, an "X" would be
provided in this field.

Industry Group
Descriptive Data, Current Item; Field 06011
All Industries:
INDUSTRY GROUP represents a four digit numeric code assigned to the company to represent its
industry group. Each company is classified into a major industry group, represented by the first two digits
of the code. In addition each company is further classified within its major group into a subordinated
industry group. The following is the definition of the industry codes:
1300 AEROSPACE
1310 Engines, Components & Parts Manufacturers
1320 Military & Commercial Aircraft Manufacturers
1330 Missile & Missile Parts Manufacturers
1340 Private & Business Aircraft Manufacturers
1350 Miscellaneous Aerospace

1600 APPAREL
1610 Apparel Manufacturers
1620 Diversified Apparel Manufacturers
1630 Hosiery Manufacturers
1640 Shoe Manufacturers

1900 AUTOMOTIVE
1910 Diversified Automotive Manufacturers
1920 Original Parts & Accessories Manufacturers
1930 Replacement Parts & Accessories Manufacturers
1940 Truck & Trailer Manufacturers

2200 BEVERAGES
2210 Brewers
2220 Distillers
2230 Soft Drink Producers & Bottlers

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2500 CHEMICALS
2510 Diversified Chemical Manufacturers
2520 Household Chemicals
2530 Industrial Chemicals & Gases Manufacturers
2540 Paint & Resin Manufacturers
2550 Rubber & Tire Manufacturers
2560 Sulphur Producers
2570 Synthetic Fibers
2580 Miscellaneous Chemicals

2800 CONSTRUCTION
2810 Diversified Construction Companies
2820 Brick, Clay & Refractory Products
2830 Builders' Metal Products
2840 Cement Products
2850 Construction Aggregates
2860 Construction Machinery
2870 Engineering & Contracting Services
2880 Home Builders
2890 Gypsum, Lumber & Building Supplies
2891 Plumbing, Heating & Air Conditioning
2892 Prefabricated & Mobile Home Builders
2893 Miscellaneous Construction

3100 DIVERSIFIED
3110 General Diversified

3400 DRUGS, COSMETICS & HEALTH CARE

3410 Diversified
3420 Cosmetics & Toiletries
3430 Ethical Drug Manufacturers
3440 Medical, Surgical & Dental Suppliers

3700 ELECTRICAL
3710 Diversified Electrical Manufacturers
3720 Appliances & Consumer Products
3730 Industrial & Commercial Electrical Equipment
3740 Power Transmission Equipment
3750 Miscellaneous Electrical

4000 ELECTRONICS
4010 Diversified
4020 Automatic Controls
4030 Electronic Data Processing Equipment

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4040 Government & Defense Electronic Systems

4050 Instruments, Gauges & Meters
4060 Parts & Components
4070 Radio, T.V. & Phonograph Manufacturers
4080 Systems & Subsystems
4090 Miscellaneous Electronics

4300 FINANCIAL
4310 Commercial Banks - Multi-Bank Holding Companies
4320 Commercial Banks - One Bank Holding Companies
4350 Investment Companies
4360 Commercial Finance Companies
4370 Insurance Companies
4380 Land and Real Estate
4390 Personal Loan Company
4391 Real Estate Investment Trust Companies, including Business Trusts
4392 Rental & Leasing
4393 Savings & Loan Holding Companies
4394 Securities Brokerage Firms
4395 Miscellaneous Financial

4600 FOOD
4610 Diversified
4620 Bakers
4630 Canners & Processors
4640 Confectionery Goods
4650 Dairy Products
4660 Grain, Flour & Cereal
4670 Meat Packers
4680 Sugar Producer
4690 Miscellaneous Food

4900 MACHINERY & EQUIPMENT

4910 Diversified Machinery
4920 Agricultural Machinery
4930 Business Machines & Office Equipment
4940 Construction Machinery
4950 Engines
4960 Gauges & Meters Manufacturers
4970 Industrial Machinery
4980 Machine Tools
4990 Portable Tools
4991 Transportation Equipment
4992 Miscellaneous Machinery & Equipment

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5200 METAL PRODUCERS

5210 Diversified
5220 Aluminum Producers
5230 Copper Producers
5240 Gold Producers
5250 Iron Ore Producers
5260 Lead & Zinc Producers
5270 Silver Producers
5280 Steel Producers - Integrated
5290 Steel Producers - Non-Integrated
5291 Steel Producers - Specialty
5292 Miscellaneous Metal Producers

5500 METAL PRODUCT MANUFACTURERS

5510 Diversified
5520 Bearing Manufacturers
5530 Metal Containers
5540 Metal Fasteners
5550 Supplies & Distributors
5560 Wire, Chain & Spring
5570 Miscellaneous Metal Products Manufacturers

5800 OIL, GAS, COAL & RELATED SERVICES

5810 Coal Producers
5820 Crude Oil & Natural Gas Producers
5830 Holding Companies
5840 Integrated Domestic Oil Producers
5850 Integrated International Oil Producers
5860 Liquefied Petroleum Gas Distributors
5870 Exploration, Drilling Service & Equipment
5880 Oil Refiners & Distributors
5890 Miscellaneous Oil, Gas & Coal

6100 PAPER
6110 Diversified
6120 Packaging Products
6130 Printing & Writing Paper
6140 Miscellaneous Paper

6400 PRINTING & PUBLISHING

6410 Book Publishers
6420 Magazine Publishers
6430 Newspaper Publishers

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6440 Printers
6450 Miscellaneous Printing & Publishing

6700 RECREATION
6710 Games & Toys
6720 Motion Picture Producers & Distributors
6730 Musical Instruments
6740 Photographic Equipment & Supplies
6750 Radio & T.V. Broadcasts
6760 Restaurants & Fast Food Franchisers
6770 Sporting Goods
6780 Miscellaneous Recreation

7000 RETAILERS
7010 Apparel Store Chains
7020 Department Store Chains
7030 Discount Stores
7040 Drug Store Chains
7050 Local Food Store Chains
7060 National Regional Food Store Chains
7070 Shoe Retailers
7080 Variety Store Chains
7090 Vending Machine Operators
7091 Miscellaneous Retailers

7300 TEXTILES
7310 Diversified
7320 Apparel Fabrics
7330 Home Furnishings
7340 Miscellaneous Textiles

7600 TOBACCO
7610 Cigar Manufacturers
7620 Cigarette Manufacturers
7630 Miscellaneous Tobacco

7900 TRANSPORTATION
7910 Airlines
7920 Freight Forwarders
7930 Railroads
7940 Railroad Holding Companies
7950 Shipping
7960 Trucking
7970 Miscellaneous Transportation

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8200 UTILITIES
8210 Communications
8220 Electric Power Companies
8230 Electric Power Holding Companies
8240 Electric Power & Gas Companies
8250 Natural Gas Distributors
8260 Natural Gas Holding Companies
8270 Natural Gas Pipelines
8280 Water Companies

8500 MISCELLANEOUS
8510 Advertising Agencies
8520 Furnishings
8530 Glass
8540 Hotel & Motel Chains
8550 Medical Services
8560 Industrial Abrasives
8570 Scientific Equipment & Supplies
8580 Service Organizations
8590 Shipbuilding
8591 Wholesalers
8592 Miscellaneous Companies

Insurance Reserves – GAAP

Supplementary (Liability) Data, Annual Item; Field 06740
Insurance Companies:
INSURANCE RESERVES – GAAP represents the insurance reserves of a non-U.S. company adjusted to
conform to U.S. Generally Accepted Accounting Principles. See definition for INSURANCE RESERVES –
TOTAL 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.

Insurance Reserves - Total

Liability Data, Annual Item; Field 03030
Insurance Companies:
INSURANCE RESERVES - TOTAL represent the sum of benefit and loss reserves, unearned premiums,
policy and contract claims and other reserves.

Insurance Reserves - 1 Yr Annual Growth

Growth Rate, Annual Item; Field 08661
Insurance Companies:
(Current Year's Total Insurance Reserves / Last Year's Total Insurance Reserves - 1) * 100
This calculation uses restated data for last years values where available

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Insurance Reserves - 5 Yr Annual Growth

Growth Rate, Annual Item; Field 08665
Insurance Companies:
((Current Year's Total Insurance Reserves / Total Insurance Reserves six years ago, reduced to a
compound annual rate) - 1) * 100

Intangible Other Assets – GAAP

Supplementary (Asset) Data, Annual Item; Field 06694
All Industries:
INTANGIBLE OTHER ASSETS – GAAP represents all other intangible assets except for Goodwill
adjusted to conform to U.S. Generally Accepted Accounting Principles. See definition for INTANGIBLE
OTHER ASSETS 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.

Interbank Loans
Asset Data, Annual Item; Field 02055
Banks:
INTERBANK LOANS represent transactions between banks that are not classified as cash. This item is
only available for non-U.S. banks.
It includes but is not restricted to:
Claims on banks
Amounts due from credit/financial institutions
Placings for banks
Overdrafts from banks
Deposits with Banks (other than Central Banks)
Call Loans
Due from banks
Commercial papers and other debt purchased (Japan)
Money at call and short notice
Footnotes:
F. Includes some type of loans
G. Includes near cash items
I. Includes short term investments

Interest & Fees On Loans

Income Data, Annual Item; Field 01007
Banks:
INTEREST & FEES ON LOANS represent the amount that a borrower must pay the bank for the use of
its depositors' money and other charges on loans such as loan origination fees.
It includes but is not restricted to:
Lending to customers (U.K.)
Lease Receivables (U.K.)
Interest on Loans and discounts (Spain)
Footnotes:
A. Includes interest income on bank deposits
B. No standard text

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Interest Capitalized
Income Data, Annual Item; Field 01255
All Industries:
INTEREST CAPITALIZED represents an allowance on borrowed funds used for long term projects or
construction.
For Utilities, it includes allowance for funds used during construction that are related to borrowed monies. It
excludes allowance for borrowed funds used during construction that are not interest related.

Interest Coverage
See FIXED CHARGE COVERAGE RATIO

Interest Expense - Total

Expense Data, Annual Item; Field 01075
Banks, Other Financial Companies:
INTEREST EXPENSE - TOTAL represents the total amount of interest paid by a bank or other financial
company.
It includes but is not restricted to:
Interest expense on deposits
Interest expense on federal funds
Interest expense on commercial paper
Interest expense on short term borrowing
Interest expense on long term debt
Interest expense on securities purchased under resale agreements
For Other Financial Companies:
It includes but is not restricted to:
Interest expense on debt (field 01251)
Interest capitalized (field 01255)
Footnotes:
A. Includes commissions and fees paid
B. Includes interest expense on debt

Interest Expense On Bank Deposits

Expense Data, Annual Item; Field 01072
Banks:
INTEREST EXPENSE ON BANK DEPOSITS represents the total interest paid by the bank on their
savings and other time deposits.
It includes but is not restricted to:
Interest on deposits, current accounts and other borrowings
Interest on current and demand accounts
Interest on savings accounts
Interest on other time deposits

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Interest Expense On Debt

Expense Data, Annual Item; Field 01251
All Industries:
INTEREST EXPENSE ON DEBT represents the service charge for the use of capital before the reduction
for interest capitalized. If interest expense is reported net of interest income, and interest income cannot
be found the net figure is shown.
It includes but is not restricted to:
Interest expense on short term debt
Interest expense on long term debt and capitalized lease obligations
Amortization expense associated with the issuance of debt
Similar charges
Footnotes:
A. Net expense
B. Similar charges are included
C. Other financial charges may be included
D. Net interest expense and similar charges may be included
J. Includes other income or expense
L. Includes income taxes

Interest Expense On Federal Funds

Expense Data, Annual Item; Field 01073
Banks:
INTEREST EXPENSE ON FEDERAL FUNDS represents the interest paid by the bank on federal funds
bought from other banks.
It includes but is not restricted to:
Interest expense on securities purchased under resale agreements
Footnotes:
A. Included in interest expense on other borrowed funds

Interest Expense On Other Borrowed Funds

Expense Data, Annual Item; Field 01074
Banks:
INTEREST EXPENSE ON OTHER BORROWED FUNDS represents interest paid on all short term
borrowings except federal funds and securities purchased under resale agreements.
It includes but is not restricted to:
Interest on short term debt
Interest on commercial paper
Interest on due to banks (Spain)
Footnotes:
A. Includes interest expense on federal funds purchased/securities purchased under resale agreements

Interest Income
See NON-OPERATING INTEREST INCOME

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Interest Income (Cash Flow)

Supplementary (Cash Flow) Data, Annual Item; Field 04149
All Industries:
INTEREST INCOME represents the amount of interest received during the year as shown on the cash
flow statement.
Data for this field is generally not available prior to 1992.
Footnotes:
A. No standard text
B. Net income
C. May include other financial income

Interest Income - Total

Income Data, Annual Item; Field 01016
Banks, Other Financial Companies:
INTEREST INCOME - TOTAL represents income received from all earning assets such as loans and
investment securities.
It includes but is not restricted to:
Interest and fees on loans
Interest on federal funds
Interest on bank deposits
Interest on state, county and municipalities funds
Interest on U.S. government and federal agencies securities
Federal funds sold and securities purchased under resale agreements
Lease financing
Net leasing revenues
Other interest or dividend income
Interest on investments - listed (U.K.)
Interest on investments - unlisted (U.K.)
Interest on government debt securities
Interest on equity investments
Placings with banks (U. K.)
Short term funds (U.K.)
Interest on funds at central bank
Interest on funds from banks (Spain)
Lending to customers (U.K.)
Lease receivables (U.K)
Interest on loans and discounts (Spain)
Interest on investment securities
Interest on mortgage-backed securities
Dividend income
Footnotes:
A. Includes commissions and fees
B. Net of interest expenses
C. Includes foreign exchange gain/loss
D. Includes investment income
F. Includes other income

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Interest Income On Bank Deposits

Income Data, Annual Item; Field 01009
Banks:
INTEREST INCOME ON BANK DEPOSITS represents income derived from time and other savings
deposits placed by the bank in other banks.
It includes but is not restricted to:
Placings with banks (U.K.)
Short term funds (U.K.)
Interest on funds at Central Bank
Interest on due from banks (Spain)

Interest Income On Federal Funds

Income Data, Annual Item; Field 01008
Banks:
INTEREST INCOME ON FEDERAL FUNDS represents income derived from the sale of the bank's
federal funds to other banks.
It includes but is not restricted to:
Interest on securities sold under resale agreements

Interest On Government Securities

Income Data, Annual Item; Field 01010
Banks:
INTEREST ON GOVERNMENT SECURITIES represents income derived by banks in return for its
investment in government, federal agency and state, county and municipal securities.
It includes but is not restricted to:
Interest on mortgage backed securities
Interest on investments listed (U.K.)
Interest on investments unlisted (U.K.)
Interest on government debt securities
Interest/dividends on investment securities-taxable (field 18094)
Interest/dividends on investment securities-tax exempt (field 18095)
Interest/dividends securities available for sale-taxable (field 18096)
Interest/dividends securities available for sale-tax exempt (field 18097)
Interest/dividends on trading account securities (18140)

Interest Paid (Cash Flow)

Supplementary (Cash Flow) Data, Annual Item; Field 04148
All Industries:
INTEREST PAID (CASH FLOW) represents the amount of interest paid by the company during the year
as shown on the cash flow statement.
Data for this field is generally not available prior to 1992.
Footnotes:
A. No standard text
B. Net expense
C. May include other financial expense

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Interest Payable
Supplementary (Liability) Data, Annual Item; Field 03062
Industrials, Other Financial Companies:
INTEREST PAYABLE represents the amount of interest that is due to be paid within one year.
Data for this field is generally not available prior to 1992.
Footnotes:
A. No standard text

Interest Rate - Estimated Average

Profitability Ratio, Annual Item; Field 08356
All Industries:
Interest Expense on Debt / (Short Term Debt & Current Portion of Long Term Debt + Long Term Debt) *
100

Interest Rate - Estimated Average - 5 Yr Avg

Profitability Ratio, Annual Item; Field 08360
All Industries:
Arithmetic average of the last five years of Interest Rates - Estimated Average.

Interest/Dividends On Investment Securities - Taxable

Supplementary (Income) Data, Annual Item; Field 18094
Banks:
INTEREST/DIVIDENDS ON INVESTMENT SECURITIES - TAXABLE represent the income derived by
banks on its taxable investment securities.
Data for this field is generally not available prior to 1993.
It includes but is not restricted to:
Interest on mortgage-backed securities
Interest on investments - listed
Interest on investments - unlisted
Interest on government debt securities
Footnotes:
A. No standard text

Interest/Dividends On Investment Securities - Tax Exempt

Supplementary (Income) Data, Annual Item: Field 18095
Banks:
INTEREST/DIVIDENDS ON SECURITIES AVAILABLE FOR SALE - TAX EXEMPT represents the
income derived by banks on its tax exempt investment securities available for sale.
Data for this field is generally not available prior to 1993.
Footnotes:
A. No standard text

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Interest/Dividends On Securities Available For Sale - Taxable

Supplementary (Income) Data, Annual Item; Field 18096
Banks:
INTEREST/DIVIDENDS ON SECURITIES AVAILABLE FOR SALE - TAXABLE represents the income
derived by banks on its taxable investment securities available for sale.
Data for this field is generally not available prior to 1993.
It includes but is not restricted to:
Interest on mortgage-backed securities
Interest on investments - listed
Interest on investments - unlisted
Interest on government debt securities
Footnotes:
A. No standard text

Interest/Dividends On Securities Available For Sale - Tax Exempt

Supplementary (Income) Data, Annual Item; Field 18097
Banks:
INTEREST/DIVIDENDS ON SECURITIES AVAILABLE FOR SALE - TAX EXEMPT represents the
income derived by banks on its tax exempt investment securities available for sale.
Data for this field is generally not available prior to 1993.
Footnotes:
A. No standard text

Interest/Dividends On Trading Account Securities

Supplementary (Income) Data, Annual Item; Field 18098
Banks:
INTEREST/DIVIDENDS ON TRADING ACCOUNT SECURITIES represent the income derived by banks
on its trading account securities.
Data for this field is generally not available prior to 1993.
Footnotes:
A. No standard text

Interest Receivables
Asset Data, Annual Item; Field 02280
Banks:
INTEREST RECEIVABLES represents all the interest income due but not yet collected.

Interim Net Profit - Quarter 1, 2, 3, 4

Supplementary (Income) Data, Annual Item; Fields 19109, 19110, 19111, 19112, respectively
All Industries:
INTERIM NET PROFIT - QUARTER 1, 2, 3, 4 represents the quarterly income/loss before extraordinary
items and preferred and common dividends, but after operating and non-operating income and expenses,
minority interest and equity in earnings. Interim periods are determined on a calendar basis for U.S.
corporations and a fiscal basis for non-U.S. corporations.
Data for these fields are generally not available prior to 1992.

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Footnotes:
A. Net income is before the effect of minority interest
C. Before capital contribution and state guarantees by government or interest on same
D. Profit before appropriations and tax
F. Profit before tax
G. Six months
H. Changed reporting practice to exclude the effect of allocations to untaxed reserves
I. No standard text
J. Includes extraordinary item
K. Eight months
L. Four months
N. Nine months

Interim Pre-tax Income - Quarter 1, 2, 3, 4

Supplementary (Income) Data, Annual Item; Fields 19105, 19106, 19107, 19108 respectively
All Industries:
INTERIM PRE-TAX EARNINGS - QUARTER 1, 2, 3, 4 represent the income/loss before any federal,
state or local taxes generated during each quarter. It is total revenue minus both operating and non-
operating expenses. Interim periods are determined on a calendar basis for U.S. corporations and a fiscal
basis for non-U.S. corporations.
Data for these fields are generally not available prior to 1992.
Footnotes:
A. Net of income taxes
B. No standard text
G. Six months
K. Eight months
L. Four months
N. Nine months

Interim Sales - Quarter 1, 2, 3, 4

Supplementary (Income) Data, Annual Item; Fields 19101, 19102, 19103, 19104 respectively
All Industries:
INTERIM SALES - QUARTER 1, 2, 3, 4 represent the amount of net sales/revenues generated during the
quarter as reported by the company. Interim periods are determined on a calendar basis for U.S.
corporations and a fiscal basis for non-U.S. corporations.
Data for these fields are generally not available prior to 1992.
It excludes:
Excise taxes
Windfall profit taxes
Value added taxes
General and service taxes
Footnotes:
A. Gross total sales or revenue
B. Net sales include value-added, excise, windfall profit or sales tax
BA. Major accounting standards switch
BB. Change from unconsolidated to consolidated reports
BC. Major reorganization
BD. Change from domestic consolidation to worldwide consolidation
BE. Major accounting standards switch and major reorganization
BF. Change from domestic consolidation and one other country to worldwide consolidation
BG. Change from domestic consolidation and one other country to worldwide consolidation
BH. Change from worldwide consolidation to domestic consolidation

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BI. Major accounting standards switch and change from domestic consolidation to worldwide consolidation
BJ. Change from domestic consolidation to unconsolidated reports
BK. Includes investment income
BL. Change from worldwide consolidation to unconsolidated reports
BN. Major reorganization - change in perimeter of consolidation
BP. Change in accounting method for domestic companies to full consolidation to equity method.
BQ. Substantial change in forms of financial statements
C. Includes deferred profit on installment sales
G. Six months
I. Value-added, excise, windfall profit or sales tax has been subtracted along with an undeterminable
amount of other taxes which could not be separated
J. Four month sales
K. Eight month sales
L. No standard text
M. Includes equity in pre-tax income which cannot be separated
N. Nine months
Q. Revenue attributable to banking business is not disclosed
R. Net of interest expense
W. Includes other income
Z. Holding company

International Assets
Geographic Data, Annual Item; Field 07151
All Industries:
INTERNATIONAL ASSETS represent total or identifiable assets of foreign operations before adjustments
and eliminations.
Footnotes:
A. Includes foreign currency translation
AA. No standard text
B. Excludes European countries
C. After adjustments and eliminations of inter-company transfers
D. Net assets
F. Excludes research products
H. Transfers between geographic areas are immaterial and not separately stated
J. Excludes a geographic area
K. Average assets
M. Tobacco operations only
N. Foreign operations not consolidated
O. Includes assets of associate companies
Q. Segment reporting for international operations which appear substantial are not provided
S. Excludes EEC Countries
T. Net operating assets
V. Before inter-company eliminations
Z. Appears to be a domestic company or has very little foreign operations

International Auditors & Affiliates

See PARENT AUDITORS & AFFILIATES

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International Operating Income

Geographic Data, Annual Item; Field 07126
All Industries:
INTERNATIONAL OPERATING INCOME represents operating income generated from operations in
foreign countries before adjustments and eliminations.
Footnotes:
A. Pre-tax Income
AA. No standard text
B. Net Income
C. Before Extraordinary Items
D. Parent company figures
F. Excludes research products
G. After adjustments and eliminations of inter-company sales
H. Transfers between geographic areas are immaterial and not separately stated
I. After tax operating income
J. Excludes a geographic area
K. Prior data not comparable due to an accounting change
L. Before extraordinary items and excludes a geographic area
M. Tobacco operations only
N. Net income before interest and taxes
O. Includes income of associate companies
P. Excludes European Countries
Q. Segment reporting for international operations which appear substantial are not provided
S. Excludes EEC Countries
V. Before inter-company eliminations
Z. Appears to be a domestic company or has very little foreign operations

International Sales
Geographic Data, Annual Item; Field 07101
All Industries:
INTERNATIONAL SALES represent sales generated from operations in foreign countries.
It excludes:
Export sales
Excise taxes
Windfall profit taxes
Value Added taxes (VAT)
General and Services taxes (GST)
Footnotes:
A. After adjustments and eliminations of inter-company transfers
AA. No standard text
B. Includes export sales which cannot be subtracted out
C. Excludes European Countries
D. Parent company figures
F. Excludes Research Products
G. Includes shares of sales of associated companies
H. Transfers between geographic areas are immaterial & not separately stated
I. Includes interest and other income
J. Excludes a geographic area
K. Includes excise taxes
L. Includes inter-company eliminations
M. Tobacco operations only
N. Foreign operations not consolidated
Q. Segment reporting for international operations which appear substantial are not provided

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R. Includes discontinued operations

S. Excludes EEC Countries
T. Includes other income
V. Before inter-company eliminations
Z. Appears to be a domestic company with a little foreign operations

Internet Address
Descriptive Data, Current Item; Field 06030
All Industries:
INTERNET ADDRESS represents the address where the company can be contacted on the World Wide
Web.

Inventories - Days Held

Liquidity Data, Annual Item; Field 08126
Industrials:
365 / (Cost of Goods Sold (excl Depreciation) / (Average of Last Year’s and Current Year’s Inventories )
This calculation uses restated data for last years values where available.

If Cost of Goods Sold (excl Depreciation) is not available, Net Sales or Revenues is used.

Inventories - Days Held - 5 Yr Avg

Liquidity Data, Annual Item; Field 08130
Industrials:
Arithmetic Average of the last five years of Inventories-Days Held

Inventories - Total
Asset Data, Annual Item; Field 02101
Industrials:
INVENTORIES - TOTAL represent tangible items or merchandise net of advances and obsolescence
acquired for either (1) resale directly or (2) included in the production of finished goods manufactured for
sale in the normal course of operation. In manufacturing companies this item is classified as follows
(depending upon the stage of completion in the manufacturing process):
A. Finished goods, consisting of products ready for sale.
B. Work in process, consisting of products in various stages of production.
C. Raw materials and supplies, consisting of items that will enter directly or indirectly
into the production of finished goods. In non-manufacturing companies finished
goods bought for resale is the major portion of the inventories.
It includes but is not restricted to:
Advances and deposits to subcontractors and purchase of materials and other manufacturing costs
Revenue stamps
Unbilled costs on contracts
Contracts in Progress
Supplies (usually office supplies)
For U.S. corporations, reserve for LIFO
Film and program exhibition rights, if part of current assets
Deferred fuel costs
It excludes:

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Tools that are listed in current asset section

Supplies and prepaid expenses for companies that lump these items together
Advances from customers
Contract Billings
For non-U.S. companies, negative inventories which arise from advances from customers greater than
costs on long-term contracts. It is reclassified to current liabilities.
Footnotes:
C. Includes other current assets
D. Net of prepayments on work in process
F. Before adjustment for prepayment of work in progress that has been treated as liability
H. Includes advances to suppliers
I. No standard text

Inventories % Total Current Assets

Liquidity Ratio, Annual Item; Field 08116
Industrials :
Inventories / Current Assets-Total * 100

Inventories % Total Current Assets - 5 Yr Avg

Liquidity Ratio, Annual Item; Field 08120
Industrials :
Arithmetic average of the last five years of Inventories % Total Current Assets

Inventory Turnover
Liquidity Ratio, Annual Item; Field 08136
Industrials :
Cost of Goods Sold (excl Depreciation) / Average of Last Year’s and Current Year’s Inventories
This calculation uses restated data for last years values where available
If Cost of Goods Sold (excl Depreciation) is not available or zero, then Net Sales or Revenues is used.

Inventory Turnover - 5 Yr Avg

Liquidity Ratio, Annual Item; Field 08140
Industrials :
Arithmetic average of the last five years of Inventory Turnover

Invested Assets % Liabilities

Leverage Ratio, Annual Item; Field 15097
Banks:
Investments-Total / (Total Liabilities - Customer Liabilities on Acceptances) * 100
Customer Liabilities on Acceptances only subtracted when included in Total Liabilities
Insurance Companies:
Investments-Total / Total Liabilities * 100
Other Financial Companies:
Investments-Total / (Total Liabilities - Custody Securities) * 100

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Invested Assets % Liabilities - 5 Yr Avg

Leverage Ratio, Annual Item; Field 15100
Banks, Insurance, Other Financial Companies:
Arithmetic average of the last five years of Invested Assets % Liabilities

Invested Assets % Total Assets

Asset Utilization Ratio, Annual Item; Field 15091
Banks:
Investments-Total / (Total Assets - Customer Liabilities on Acceptances) *100
Customer Liabilities on Acceptances only subtracted when included in Total Assets
Insurance Companies:
Investments-Total / Total Assets * 100
Other Financial Companies:
Investments-Total / (Total Assets - Custody Securities) * 100

Invested Assets % Total Assets - 5 Yr Avg

Asset Utilization Ratio, Annual Item; Field 15094
Banks, Insurance, Other Financial Companies:
Arithmetic average of the last five years of Invested Assets % Total Assets

Invested Assets % Total Deposits

Leverage Ratio, Annual Item; Field 15161
Banks:
Investments-Total / Deposits-Total * 100

Invested Assets % Total Deposits - 5 Yr Avg

Leverage Ratio, Annual Item; Field 15164
Banks:
Arithmetic average of the last five years of Invested Assets % Total Deposits

Invested Assets & Loans % Total Deposits

Leverage Ratio, Annual Item; Field 15167
Banks:
(Investments-Total + Loans-Net) / Deposits-Total * 100

Invested Assets & Loans % Total Deposits - 5 Yr Avg

Leverage Ratio, Annual Item; Field 15170
Banks:
Arithmetic average of the last five years of Invested Assets and Loans % Total Deposits

Investment Income
Income Data, Annual Item; Field 01006
Banks, Other Financial Companies:
INVESTMENT INCOME represents the realized gain or loss from the sale of investment securities.

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It includes but is not restricted to:

Option premiums
Royalty or annuity income
Capital Gains
Investment banking income
Insurance Companies:
INVESTMENT INCOME represents all interest and investment income. If the insurance company reports
this item net of investment expenses we show the net amount after excluding interest expense.
It includes but is not restricted to:
Dividends from equity portfolios
Interest on bond holdings
Rent from real estate investments
Rent from other property owned
Footnotes:
A. Net of provisions
B. Net of interest expenses
C. Gross investment income
D. Includes other income
F. Includes foreign exchange gain/loss
G. Includes some non-operating gain/loss
H. Includes commission income
I. Includes investment security gain/loss
J. Includes trading profits
K. Includes interest income
V. No standard text

Investment Income % Invested Assets

Profitability Ratio, Annual Item; Field 15575
Insurance Companies:
Investment Income / Last Year's Investments-Total * 100

Investment Income % Invested Assets - 5 Yr Avg

Profitability Ratio, Annual Item; Field 15576
Insurance Companies:
Arithmetic average of the last five years of Investment Income % Invested Assets
Footnotes:
A. Three Year Average
B. Four Year Average

Investment Tax Credits

Cash Flow Data, Annual Item; Field 04100
Industrials, Other Financial Companies:
INVESTMENT TAX CREDITS represents the increase or decrease in the investment tax credit from one
year to the next. An investment tax credit was a reduction in income tax liability that was granted by the
U.S. federal government to firms that made new investments in certain asset categories, primarily
equipment. The investment tax credit was repealed in 1986.

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Investments – GAAP
Supplementary (Asset) Data, Annual Item; Field 06640
Banks, Insurance, Other Financial Companies:
INVESTMENTS – GAAP represents the Investments of a non-U.S. company adjusted to conform to U.S.
Generally Accepted Accounting Principles. See definition for INVESTMENTS – TOTAL 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.

Investments In Sales and Direct Financing Leases

Asset Data, Annual Item; Field 02257
Other Financial Companies:
INVESTMENTS IN SALES AND DIRECT FINANCING LEASES represents the amount of funds invested
by the lessor in capital equipment used in leases. Under this type of lease, the lessor is not a
manufacturer or dealer. The lessor has acquired the property for the purpose of leasing it.
It includes but is not restricted to:
Direct financing leases
Sales type leases

Investments In Associated Companies

Asset Data, Annual Item; Field 02256
All Industries:
INVESTMENTS IN ASSOCIATED COMPANIES represent long term investments and advances in
unconsolidated subsidiaries and affiliates in which the company has a business relationship or exercises
control. It includes joint ventures.
Data is generally not available prior to 1989.
It includes but is not restricted to:
Investment in non-consolidated subsidiaries or associated companies
Investment in joint ventures
Advances in related companies (if the item is simply called advances then it will be update to Other
Investments)
Advances/Loans to unconsolidated subsidiaries or related companies (if reported simply as loans, this
item is shown in other investments)
Footnotes:
A. Includes other investments

Investments - Total
Asset Data, Annual Item; Field 02255
Banks:
INVESTMENTS - TOTAL represent investment in securities which directly or indirectly creates a loan
made by the bank.
It includes but is not restricted to:
U.S. treasury securities
Federal agency securities
State and municipal securities
Federal funds sold
Trading accounts securities
Securities purchased under resale agreements

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Mortgage backed securities

Federal funds
Other securities
Other investments
Total securities available for sale (field 18093)
Insurance and Other Financial Companies:
INVESTMENTS - TOTAL represent the interest earning assets of the company.
It includes but is not restricted to:
For Insurance Companies:
Fixed income securities
Equity securities
Real estate assets
Mortgage & Policy loans
Other Investments
For Other Financial Companies:
Loans
Real estate assets
Finance Receivables
Other Investments

Investor Relations - Address

Descriptive Data, Current Item; Field 18358
All Industries:
INVESTOR RELATIONS - ADDRESS represents the location of the investor relations office. If the
address is the same as the company then this field will not be available. If the company employs an
outside public relations firm this firm's address is shown in this field.
Footnotes:
A. See company address

Investor Relations – E-mail Address

Descriptive Data, Current Item; Field 18356
All Industries:
INVESTOR RELATIONS – E-MAIL ADDRESS represents the e-mail address of the investor relations
contact.

Investor Relations - Name

Descriptive Data, Current Item; Field 18357
All Industries:
INVESTOR RELATIONS - NAME represents the person who is responsible for the maintenance of
relations between the company and the investment community. The investor relations officer is
responsible for supplying reports and information requested by shareholders, professional investors,
brokers, and the financial media.

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Investor Relations - Phone/Fax

Descriptive Data, Current Item; Field 18359
All Industries:
INVESTOR RELATIONS - PHONE/FAX represents the phone number/fax number at which the investor
relations officer can be reached.
Footnote:
A. See company phone company

ISIN Number
Descriptive Data, Current Item; Field 06008
All Industries:
ISIN NUMBER represents a 12 digit alphanumeric identifier assigned to the company by the International
Standards Organization (ISO) in order to provide standardization of securities identification.
For companies with more than one type of common/ordinary share, the ISIN shown is for the share type
identified in field 6005 - Type of Share.
This item is also available at the security level.

ISIN Number - Mult Share 1, 2, 3, 4, 5, 6, 7

Descriptive Data, Current Items; Fields 20007, 20107, 20207, 20307, 20407, 20507, 20607, respectively
All Industries:
ISIN NUMBER - MULT SHARE 1, 2, 3, 4, 5, 6, 7 represents a 12 digit alphanumeric identifier assigned to
each type of common/ordinary share by the International Standards Organization (ISO) in order to
provide worldwide standardization of securities identification.

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Land
Asset Data, Annual Item; Field 18375
Industrials, Other Financial Companies:
LAND represents the real estate without buildings held for productive use. Land is recorded at its
purchase price plus any costs related to its purchase such as lawyer's fees, escrow fees, title and
recording fees.
Data for this field is generally not available prior to 1992.
Footnotes:
A. No standard text
C. Net of depreciation
D. Includes other

Latest Annual Updated

Descriptive Data, Current Item; Field 07016
All Industries:
LATEST ANNUAL UPDATED represents the most recent year where complete annual information
reported by a company is available. This item is also updated for companies followed as a Limited Data
Set company.

Latest Interim Date

Descriptive Data, Current Item; Field 07035
All Industries:
LATEST INTERIM DATE represents the fiscal period end date for the most recent interim period updated.
This item is only available at the company level.

Lease Financing
Asset Data, Annual Item; Field 02264
Banks:
LEASE FINANCING represent loans made by the bank in order to finance leases.
It includes but is not restricted to:
Finance lease receivables

Lease Commitments - Year 1, Year 2, Year 3, Year 4, Year 5, Over 5 Years

Supplementary (Liability) Data, Annual Items; Fields 18141, 18142, 18143,18144,18145, 18146, respectively
All Industries:
LEASE COMMITMENTS - YEAR 1, YEAR 2, YEAR 3, YEAR 4, YEAR 5, OVER 5 YEARS represents the
minimum lease commitments for operating leases that have been initialized or remaining lease terms in
excess of one year, two years, three years, four years, five years and over five years; respectively.
Data for this field is generally not available prior to 1996 for non-U.S. companies and 1991 for U.S. companies.

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Length Of Fiscal Period

Descriptive Data, Annual Item; Field 05351
All Industries:
LENGTH OF FISCAL YEAR represents the number of days in the company's fiscal year.

Licenses - Accumulated Amortization

Supplementary (Asset) Data, Annual Item; Field 02512
All Industries:
LICENSES - ACCUMULATED AMORTIZATION represent the total accumulated amortization of licenses,
franchises and production rights.
This item is available in the annual original and annual restated time series for detailed companies, full update.

Licenses - Gross
Supplementary (Asset) Data, Annual Item; Field 02511
All Industries:
LICENSES - GROSS represent the gross value of licenses, franchises and production rights.
This item is available in the annual original and annual restated time series for detailed companies, full update.

Licenses - Net
Supplementary (Asset) Data, Annual Item; Field 02510
All Industries:
LICENSES - NET represent the net book value of licenses, franchises and production rights.
This item is available in the annual original and annual restated time series for detailed companies, full update.

Life Insurance In Force

Supplementary Data, Annual Item; Field 18219
Insurance Companies:
LIFE INSURANCE IN FORCE represent the aggregate of the face amount of coverage paid up, or on
which premiums are still being paid, as issued by a life insurance company.
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

Loan Loss Coverage Ratio

Other Ratio, Annual Item; Field 15139
Banks:
(Pre-tax Income + Provision for Loan Losses) / Net Loan Losses

Loan Loss Coverage Ratio - 5 Yr Avg

Other Ratio, Annual Item; Field 15141
Banks:
Arithmetic average of the last five years of Loan Loss Coverage Ratios

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Loans (Net) – GAAP

Supplementary (Asset) Data, Annual Item; Field 06660
Banks, Other Financial Companies:
LOANS (NET) – GAAP represents the net loans of a non-U.S. company adjusted to conform to U.S.
Generally Accepted Accounting Principles. See definition for LOANS - NET 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.

Loans - Net
Asset Data, Annual Item; Field 02276
Banks, Other Financial Companies:
LOANS - NET represent the total amount of money loaned to customers after deducting reserves for loan
losses.
For Banks:
It includes but is not restricted to:
Lease Financing
Total non-performing assets (field 02287)
For Other Financial Companies:
It includes but is not restricted to:
Lease Financing
Finance Receivables (field 02048)
Footnotes:
A. Includes reserve for loan losses
B. Gross loans
C. Includes investment assets
D. Includes interbank loans

Loans - Total
Asset Data, Annual Item; Field 02271
Banks, Other Financial Companies:
LOANS - TOTAL represent the total amount of money loaned to customers before reserves for loan
losses but after unearned income.
It includes but is not restricted to:
Lease financing
Finance Receivables
Footnotes:
A. Net of provisions for loan losses
B. Includes investment assets
C. Includes interbank loans
D. Net of unearned income

Loans - 1 Year Annual Growth

Growth Rate; Annual Item; Field 08666
Banks, Other Financial Companies:
(Current Year's Loans-Total / Last Year's Loans-Total - 1) * 100
This calculation uses restated data for last years values where available

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Loans - 5 Yr Annual Growth

Growth Rate, Annual Item; Field 08670
Banks, Other Financial Companies:
((Current Year's Loans-Total / Loans-Total six years ago, reduced to a compound annual rate) - 1) * 100

Long Term Borrowings

Cash Flow Data, Annual Item; Field 04401
All Industries:
LONG TERM BORROWINGS represent the amount received by the company from the issuance of long
term debt, (convertible and non-convertible), increase in capitalized lease obligations, and debt acquired
from acquisitions.
Footnotes:
A. Includes reduction in long term debt
B. Includes increase in short term borrowings
C. Includes proceeds from stock
D. Includes other long term liabilities

Long Term Debt

Liability Data, Annual Item; Field 03251
All Industries:
LONG TERM DEBT represents all interest bearing financial obligations, excluding amounts due within
one year. It is shown net of premium or discount.
It includes but is not restricted to:
Mortgages
Bonds
Debentures
Convertible debt
Sinking fund debentures
Long term bank overdrafts
Long term notes
Long term bills
Medium term loans
Long term royalties
Long term contracts
Industrial revenue bonds
Notes payable, due within one year and to be refunded by long term debt when carried as non-current
liability
Long term prepaid contracts
Advances and production payments
Talent and broadcasting rights
Capitalized lease obligations
Revolving credit
Long term advances from subsidiaries/associated companies
Compulsory convertible debt (South Africa)
Eurodollar borrowing
Long term liability in connection with ESOP
Federal Home Loan advances
It excludes:
Current portion of long term debt

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Pensions
Deferred taxes
Minority interest
Footnotes:
A. Includes current portion
C. Includes some long term provisions and/or other long term liabilities
D. Includes current portion of long term debt and is not comparable
F. Includes short term borrowings
G. No standard text
H. Adjusted to exclude long term liabilities and/or provisions

Long Term Debt – GAAP

Supplementary (Liability) Data, Annual Item; Field 06769
All Industries:
LONG TERM DEBT – GAAP represents the total long term debt of a non-U.S. company adjusted to
conform to U.S. Generally Accepted Accounting Principles. See definition for LONG TERM DEBT 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.

Long Term Debt – GAAP % Common Equity - GAAP

Leverage Ratio, Annual Item; Field 08277
All Industries:
Long Term Debt-GAAP / Last Year's Common Equity-GAAP * 100
This item is only available for ADRs trading on the NYSE, ASE or NASDAQ and is generally not available prior
to 1994.

Long Term Debt – GAAP % Common Equity – GAAP – 3 Yr Avg

Leverage Ratio, Annual Item; Field 08279
All Industries:
Arithmetic average of the last three years Long Term Debt % Common Equity-GAAP
This item is only available for ADRs trading on the NYSE, ASE or NASDAQ and is generally not available prior
to 1996.

Long Term Debt – GAAP % Common Equity – GAAP – 5yr Avg

Leverage Ratio, Annual Item; Field 08281
All Industries:
Arithmetic average of the last five years Long Term Debt % Common Equity-GAAP
This item is only available for ADRs trading on the NYSE, ASE or NASDAQ and will not be available until 1998.

Long Term Debt Excluding Capitalized Leases

Liability Data, Annual Item; Field 03245
All Industries:
LONG TERM DEBT EXCLUDING CAPITALIZED LEASES represents all interest bearing financial
obligations of the company due after twelve months or the normal operating cycle of the company. It is
shown net of premiums or discounts.
It includes but is not restricted to:

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Mortgages
Bonds
Debentures
Convertible debt
Sinking fund debentures
Long term bank overdrafts
Long term notes
Long term bills
Medium term loans
Long term contracts
Long term royalties
Industrial Revenue Bond, if not clearly defined as a capitalized lease
Revolving credit
Long term advances from subsidiaries/associated companies
Long Term Prepaid Contracts
Advances and Production Payments
Talent and Broadcasting Rights
Notes Payable due within one year and to be refunded by long term debt when carried as a non-
current liability
Compulsory convertible debt (South Africa)
Eurodollar borrowings
Long term liability in connection with ESOP
Federal Home Loan advances
It excludes:
Capitalized Lease Obligations
Current portion of Long Term Debt
Pensions
Deferred taxes
Minority Interest
Footnotes:
A. Includes current portion
C. Includes some long term provisions and/or other long term liabilities
D. Includes current portion of long term debt and is not comparable
F. Includes short term borrowings
G. No standard text
H. Adjusted to exclude long term liabilities and/or borrowings

Long Term Debt % Common Equity

Leverage Ratio, Annual Item; Field 08226
All Industries:
Long Term Debt / Common Equity * 100
Insurance Companies:
If Common Equity is not available, Policyholders Equity is substituted

Long Term Debt % Common Equity - 5 Yr Avg

Leverage Ratio, Annual Item; Field 08230
All Industries:
Arithmetic average of the last five years of Long Term Debt % Common Equity

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Long Term Debt % Total Capital

Leverage Ratio, Annual Item; Field 08216
All Industries:
Long Term Debt / Total Capital * 100

Long Term Debt % Total Capital - Current

Leverage Ratio, Current Item; Field 08217
All Industries:
Current Long Term Debt / Current Total Capital * 100

Long Term Debt % Total Capital - 5 Yr Avg

Leverage Ratio, Annual Item; Field 08220
All Industries:
Arithmetic average of the last five years of Long Term Debt % Total Capital

Long Term Insurance Reserves

Expense Data, Annual Item; Field 01080
Insurance Companies:
LONG TERM INSURANCE RESERVES represent the expected discounted future payments for long
term policies usually determined by regulatory agencies in each country.
It includes but is not restricted to:
Interest to policy holders
Experience refunds on long term policies
Footnotes:
A. Includes part of losses and claims expense

Long Term Liabilities Per Share

Stock Data, Annual Item; Field 05503
All Industries:
LONG TERM LIABILITIES PER SHARE represents the per share amount of the obligations of the
company due after one year.
This item is shown per 1,000 shares for Brazilian companies.

Long Term Receivables

Asset Data, Annual Item; Field 02258
All Industries:
LONG TERM RECEIVABLES represent amounts due from customers that will not be collected within the
normal operating cycle of the company.
Data for this field is generally not available prior to 1989.
It includes but is not restricted to:
Loans to other companies
Investment in sale type leases
Finance Receivables for industrial companies whose financial subsidiaries are consolidated
Footnotes:
A. Includes other assets
B. Includes long term loans to related companies

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Loss Adjustment Expense

Supplementary (Expense) Data, Annual & Interim Item; Field 01078
Insurance Companies:
LOSS ADJUSTMENT EXPENSE represents the cost involved in an insurance company’s adjustment of
losses under a policy.
This item is available in the annual time series and the quarterly, cumulative quarterly, semi-annual, trimester
and cumulative trimester interim time series. It is only available at the company level.

Loss Ratio
Profitability Ratio, Annual Item; Field 15549
Insurance Companies:
(Claim & Loss Expense + Long Term Insurance Reserves) / Premiums Earned * 100

Loss Ratio - 5 Yr Avg

Profitability Ratio, Annual Item; Field 15552
Insurance Companies:
Arithmetic average of the last five years of Loss Ratios

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Machinery and Equipment
Asset Data, Annual Item; Field 18377
Industrials, Other Financial Companies:
MACHINERY AND EQUIPMENT represents the machines and machine parts needed by the company to
produce its products.
Data for this field is generally not available prior to 1992.
It includes but is not restricted to:
Tools
Footnotes:
A. No standard text
C. Net of depreciation
D. Includes other

Major Shareholders
Stock Data, Current Item; Field 18370
All Industries:
MAJOR SHAREHOLDERS represent any individual or company that owns more than the local legal
disclosure requirement of the outstanding shares of a company. The name of the individual or group
along with the percent of outstanding shares held are shown in this fields. This is a free text field;
shareholders are separated by a semi-colon.
This field replaces historic fields 18360 – 18369 Major Shareholders 1 – 10, which restricted collection to ten
shareholders.

Mandatorily Redeemable Trust Preferred Securities

Supplementary (Liability) Data, Annual & Interim Item; Field 18168
All Industries:
MANDATORILY REDEEMABLE TRUST PREFERRED SECURITIES represents mandatory redeemable
preferred securities of subsidiary trusts created for the purpose of holding solely debt securities of the
parent company. This item is included in Long Term Debt.
This item is available in the annual time series and the quarterly, semi-annual and trimester interim time series.
It is only available at the company level.

Market Capitalization
Stock Data, Annual Item; Field 08001
All Industries:
Market Price-Year End * Common Shares Outstanding
If Common Shares Outstanding is not available for the current year or prior year, then Common Shares
Outstanding-Current is used.
For companies with more than one type of common/ordinary share, market capitalization represents the
total market value of the company.
This item is also available at the security level for 1987 and subsequent years.

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Market Capitalization - Current

Stock Data, Current Item; Field 08005
All Industries:
Market Price-Current * Common Shares Outstanding-Current
For companies with more than one type of common/ordinary share, market capitalization represents the
total market value of the company.
This item is also available at the security level.

Market Capitalization - Current (U.S.$)

Supplementary Data, Current Item; Field 07211
All Industries:
MARKET CAPITALIZATION - CURRENT (U.S.$) represents the current total market value of a company
based on current price and current shares outstanding converted to U.S. dollars using the current
exchange rate.
For companies with more than one type of common/ordinary share, market capitalization represents the
total market value of the company.
This item is also available at the security level.

Market Capitalization - Current - Mult Share 1, 2, 3, 4, 5, 6, 7

Stock Data, Current Items; Fields 20023, 20123, 20223, 20323, 20423, 20523, 20623, respectively
All Industries:
Market Price-Current * Common Shares Outstanding-Current; for each type of common/ordinary share

Market Capitalization - Mult Share 1, 2, 3, 4, 5, 6, 7

Stock Data, Annual Items; Fields 20041, 20141, 20241, 20341, 20441, 20541, 20641, respectively
All Industries:
Market Price-Year End * Common Shares Outstanding; for each type of common/ordinary share
If Common Shares Outstanding is not available for the current year or prior year, then Common Shares
Outstanding-Current is used.
Data for these fields is generally not available prior to 1987.

Market Capitalization – 1 Year Growth %

Growth Ratio, Annual Item; Field 08579
All Industries:
(Current Year’s Market Capitalization / Last Year’s Market Capitalization – 1) * 100
Data for this field is only available for 1989 and subsequent years and is also available at the security level.

Market Capitalization – 3 Year Growth

Growth Ratio, Annual Item; Field 08581
All Industries:
((Current Year’s Market Capitalization / Market Capitalization four years ago, reduced to a compound
annual rate) – 1) * 100.
Data for this field is only available for 1989 and subsequent years and is also available at the security level.

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Market Capitalization (Public)

Stock Data, Annual Item; Field 08004
All Industries:
Market Price-Year End * (Common Shares Outstanding - Closely Held Shares)
For companies with more than one type of common/ordinary share, market capitalization represents the
total market value of the company.

Market Capitalization (Public) - Current

Stock Data, Current Item; Field 08003
All Industries:
Market Price-Current * (Common Shares Outstanding-Current - Closely Held Shares-Current)
For companies with more than one type of common/ordinary share, market capitalization represents the
total market value of the company.

Market Capitalization (U.S.$)

Supplementary Data, Annual Item; Field 07210
All Industries:
MARKET CAPITALIZATION (U.S.$) represents the total market value of the company based on year end
price and number of shares outstanding converted to U.S. dollars using the year end exchange rate.
For companies with more than one type of common/ordinary share, market capitalization represents the
total market value of the company.
This item is also available at the security level for 1987 and subsequent years.

Market Capitalization/Common Equity

Stock Performance Ratio, Annual Item; Field 09704
All Industries:
Market Capitalization / Common Equity
Exceptions:
Finland (95 and prior years) and Norway (93 and prior years):
All Industries:
Market Capitalization / (Common Equity + Non-Equity Reserves)
Sweden (88 and prior years):
All Industries:
Market Capitalization / (Common Equity + Non-Equity Reserves * .5)
Sweden (89 to 93):
All Industries:
Market Capitalization / (Common Equity + Non-Equity Reserves * .7)
Sweden (94 and subsequent years):
All Industries:
Market Capitalization / Common Equity

Market Capitalization/Common Equity - 5 Yr Avg

Stock Performance Ratio, Annual Item; Field 09721
All Industries:
Arithmetic average of the last five years of Market Capitalization/Common Equity

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Market Capitalization/Trailing Twelve Months Sales Or Revenues

Stock Performance Ratio; Annual Item; Field 09905
All Industries:
Market Capitalization / Trailing Twelve Months Net Sales/Revenue
This item is populated for the quarterly, semi-annual and trimester time series based on the availability of
underlying data. It is not available prior to 1998.

Market Price - Current

Stock Data, Current Item; Field 05006
All Industries:
MARKET PRICE - CURRENT represents the most recent price within the last sixty days available in the
database. Where trade prices are not available bid prices are taken.
For companies with more than one type of common/ordinary share, Market Price - Current represents the
price of the share identified in field 6005 - Type of Share.
This item is also available at the security level and is shown per 1,000 shares for Brazilian companies.
Footnotes:
A. Trading temporarily suspended
NL. Not Listed

Market Price - Current - Mult Share 1, 2, 3, 4, 5, 6, 7

Stock Data, Current Items; Fields 20021, 20121, 20221, 20321, 20421, 20521, 20621, respectively
All Industries:
MARKET PRICE - CURRENT - MULT SHARE 1, 2, 3, 4, 5, 6, 7 represents the most recent price within
the last sixty days for each type of common/ordinary share of the company. Where trade prices are not
available bid prices are taken.
This item is shown per 1,000 shares for Brazilian companies.
Footnotes:
A. Trading temporarily suspended
NL. Not Listed

Market Price - High

Stock Data, Annual Item; Field 05002
All Industries:
MARKET PRICE - HIGH represents the highest price in the calendar year for U.S. corporations and fiscal
year for non-U.S. corporations.
For companies with more than one type of common/ordinary share, Market Price - High represents the
price of the share identified in field 06005 - Type of Share.
This item is also available at the security level for 1987 and subsequent years and is shown per 1,000 shares
for Brazilian companies.
Footnotes:
A. All highs based on daily close

Market Price - Low

Stock Data, Annual Item; Field 05003
All Industries:
MARKET PRICE - LOW represents the lowest price in the calendar year for U.S. corporations and fiscal
year for non-U.S. corporations.

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For companies with more than one type of common/ordinary share, Market Price - Low represents the
price of the share identified in field 06005 - Type of Share.
This item is also available at the security level for 1987 and subsequent years and is shown per 1,000 shares
for Brazilian companies.
Footnotes:
A. All lows based on daily close

Market Prices - Monthly Close

Stock Data, Annual Items; Fields 05015 January, 05020 February, 05025 March, 05030 April, 05035 May,
05040 June, 05045 July, 05050 August, 05055 September, 05060 October, 05065 November, 05070 December
All Industries:
MARKET PRICE - MONTHLY CLOSE represents the closing price of the stock at its respective month
end.
For companies with more than one type of common/ordinary share, Market Price - Monthly Close
represents the price of the share identified in field 06005 - Type of Share.
These items are also available at the security level for 1987 and subsequent year and are shown per 1,000
shares for Brazilian companies.
Footnotes:
A. No price available
B. No price available - trading suspending

Market Prices - Monthly High

Stock Data, Annual Items; Fields 05016 January, 05021 February, 05026 March, 05031 April, 05036 May,
05041 June, 05046 July, 05051 August, 05056 September, 05061 October, 05066 November, 05071 December
All Industries:
MARKET PRICE - MONTHLY HIGH represents the high price of the stock for its respective month.
For companies with more than one type of common/ordinary share, Market Price - Monthly High
represents the price of the share identified in field 06005 - Type of Share.
These items are also available at the security level for 1987 and subsequent years and are shown per 1,000
shares for Brazilian companies.

Market Price - Monthly Low

Stock Data, Annual Items; Fields 05017 January, 05022 February, 05027 March, 05032 April, 05037 May,
05042 June, 05047 July, 05052 August, 05057 September, 05062 October, 05067 November, 05072 December
All Industries:
MARKET PRICE - MONTHLY LOW represents the low price of the stock for its respective month.
For companies with more than one type of common/ordinary share, Market Price - Monthly Low
represents the price of the share identified in field 06005 - Type of Share.
These items are also available at the security level for 1987 and subsequent years and are shown per 1,000
shares for Brazilian companies.

Market Price – Week Close

Stock Data, Annual Item, Weekly Time Series; Field 05080
All Industries:
MARKET PRICE – WEEK CLOSE represents the closing price for the week represented by the weekly
time series code/frequency on the record. Week 1 (W001 Time series code/frequency) represent the first
week of the calendar year that ends on a Friday (for example, W024 time series code/frequency in the
year 2000 represents the week ending Friday, 06/16/2000.

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This item is available at the security level and is only available for 1999 and subsequent years.

Market Price – Week High

Stock Data, Annual Item, Weekly Time Series; Field 05081
All Industries:
MARKET PRICE – WEEK HIGH represents the high price for the week represented by the weekly time
series code/frequency on the record. Week 1 (W001 Time series code/frequency) represent the first week
of the calendar year that ends on a Friday (for example, W024 time series code/frequency in the year
2000 represents the week ending Friday, 06/16/2000.
This item is available at the security level and is only available for 1999 and subsequent years.

Market Price – Week Low

Stock Data, Annual Item, Weekly Time Series; Field 05082
All Industries:
MARKET PRICE – WEEK LOW represents the low price for the week represented by the weekly time
series code/frequency on the record. Week 1 (W001 Time series code/frequency) represent the first week
of the calendar year that ends on a Friday (for example, W024 time series code/frequency in the year
2000 represents the week ending Friday, 06/16/2000.
This item is available at the security level and is only available for 1999 and subsequent years.

Market Price - Year End

Stock Data, Annual Item; Field 05001
All Industries:
MARKET PRICE - YEAR END represents the closing price of the company's stock at December 31 for
U.S. Corporations. For non-U.S. corporations, this item represents the closing price of the company's
stock at their fiscal year end.
For companies with more than one type of common/ordinary share, Market Price - Year End represents
the price of the share identified in field 06005 - Type of Share.
This item is also available at the security level for 1987 and subsequent years and is shown per 1,000 shares
for Brazilian companies.
Footnotes:
AA. No price available
B. Price taken as of the closest available date
BB. No price available - trading suspended
N. Monthly prices currently not available on Worldscope
NL. Shares not listed on the stock exchange

Market Price - Year End - Mult Share 1, 2, 3, 4, 5, 6, 7

Stock Data, Annual Item; Fields 20042, 20142, 20242, 20342, 20442, 20542, 20642, respectively
All Industries:
MARKET PRICE - YEAR END - MULT SHARE 1, 2, 3, 4, 5, 6, 7 represents the closing price of each type
of common/ordinary share at December 31 for U.S. Corporations. For non-U.S. corporations, this item
represents the closing price for each type of common/ordinary share at company's fiscal year end. Where
trade prices are not available bid prices are taken.
Data for these fields are generally not available prior to 1987.
These items are shown per 1,000 shares for Brazilian companies.
See definition for MARKET PRICE - YEAR END for a list of available footnotes for this item.

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Market Price - Year To Date - High

Stock Data, Current Item; Field 05007
All Industries:
MARKET PRICE - YEAR TO DATE - HIGH represents the highest price of the company in the current
calendar year for U.S. corporations and fiscal year for non-U.S. corporations.
For companies with more than one type of common/ordinary share, Market Price - Year To Date - High
represents the price of the share identified in field 6005 - Type of Share.
This item is also available at the security level and is shown per 1,000 shares for Brazilian companies.

Market Price - Year To Date - Low

Stock Data, Current Item; Field 05008
All Industries:
MARKET PRICE - YEAR TO DATE - LOW represents the lowest price of the company in the current
calendar year for U.S. corporations and fiscal year for non-U.S. corporations.
For companies with more than one type of common/ordinary share, Market Price - Year To Date - Low
represents the price of the share identified in field 06005 - Type of Share.
This item is also available at the security level and is shown per 1,000 shares for Brazilian companies.

Market Price - 5 Year Average - High

Stock Data, Annual Item; Field 05004
All Industries:
MARKET PRICE - 5 YEAR AVERAGE - HIGH represents the average of the company's high price for the
last five calendar years for U.S. corporations and the last five fiscal years for non-U.S. corporations.
This item is also available at the security level for 1987 and subsequent years and is shown per 1,000 shares
for Brazilian companies.

Market Price - 5 Year Average - Low

Stock Data, Annual Item; Field 05005
All Industries:
MARKET PRICE - 5 YEAR AVERAGE - LOW represents the average of the company's low price for the
last five calendar years for U.S. corporations and the last five fiscal years for non-U.S. corporations.
This item is also available at the security level for 1987 and subsequent years and is shown per 1,000 shares
for Brazilian companies.

Market Price - 52 Week High

Stock Data, Current Item; Field 05091
All Industries:
MARKET PRICE - 52 WEEK HIGH represents the highest price of a security in the last 52 weeks.
This item is also available at the security level.

Market Price - 52 Week Low

Stock Data, Current Item; Field 05092
All Industries:
MARKET PRICE - 52 WEEK LOW represents the lowest price of a security in the last 52 weeks.
This item is also available at the security level.

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 Alphabetical List of Field Definitions - M

Market Value
See MARKET CAPITALIZATION

Material Expense
Supplementary (Expense) Data, Annual Item; Field 18195
All Industries:
MATERIAL EXPENSE represents the cost directly related to the purchase of raw materials and supplies
used in the manufacture of a company's product.
Data for this field is generally not available prior to 1992.
Footnotes:
A. No standard text

Minority Interest (Income Statement)

Expense Data, Annual Item; Field 01501
All Industries:
MINORITY INTEREST represents the portion of earnings/losses of a subsidiary pertaining to common
stock not owned by the controlling company or other members of the consolidated group.
Footnotes:
A. Includes preference dividends
B. Minority Interest is pre-tax and included in pre-tax income
C. Included in other income/expense, no breakdown available
D. Includes policyholders surplus

Minority Interest (Balance Sheet)

Liability Data, Annual Item; Field 03426
All Industries:
MINORITY INTEREST represents the portion of the net worth (at par or stated value) of a subsidiary
pertaining to shares not owned by the controlling company and its consolidated subsidiaries.
If minority interest is shown on the asset side, it is updated as a negative and the total assets are
adjusted to exclude it.
It includes but is not restricted to:
Minority interest in preferred stock
Dividends in arrears on a subsidiary's preferred stock not owned by the parent company
Footnotes:
A. Included in other long term liabilities
B. Includes policyholders equity

Minority Interest
Supplementary (Cash Flow) Data, Annual and U.S. Interim Item; Field 04055
All Industries:
MINORITY INTEREST represents the non-cash adjustment to income for profits attributable to interests
in subsidiaries held outside the group. This data is a component of Total Other Cash Flow (field 04151) in
Operating Activities.
This item is available in the annual original and annual restated time series for detailed companies, full update.
For U.S. companies, it is also available in the interim original and interim restated time series.

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Minority Interest – GAAP

Supplementary (Liability) Data, Annual Item; Field 06780
All Industries:
MINORITY INTEREST – GAAP represents the minority interest of a non-U.S. company adjusted to
conform to U.S. Generally Accepted Accounting Principles. See definition for MINORITY INTEREST
(BALANCE SHEET) 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.

Minority Interest % Total Capital

Leverage Ratio, Annual Item; Field 08211
All Industries:
Minority Interest / Total Capital * 100

Minority Interest % Total Capital - 5 Yr Avg

Leverage Ratio, Annual Item; Field 08215
All Industries:
Arithmetic average of the last five years of Minority Interest % Total Capital.

Monetary Correction
Supplementary (Income) Data, Annual Item; Field 01265
All Industries:
MONETARY CORRECTION represents the year-to-year difference of the effect on shareholders' capital
investment and fixed assets resulting from currency revaluations to counter effects of a hyperinflationary
economy.

Month Of Fiscal Year End

Descriptive Data, Current Item; Field 05352
All Industries:
MONTH OF FISCAL YEAR END represents the month that the company closes its books at the end of its
financial year.

Mortgage Backed Securities

Asset Data, Annual Item; Field 02262
Banks:
MORTGAGE BACKED SECURITIES represent an investment grade security backed by a pool of
mortgage or trust deeds. These securities are secured by conventional mortgages and are guaranteed as
to interest and principal.
Data for this field is generally not available prior to 1991.
It includes but is not restricted to:
Securities of the Federal National Mortgage Associations (Fannie Mae)
Collateralized mortgaged obligations such as those issued by the Federal Home Loan Mortgage
Corporation (Freddie Mac)
Real estate mortgage conduits such as those issued by the Government National Mortgage
Association (Ginnie Mae)
U.S. agency mortgage backed securities

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Mortgage backed securities available for sale (field 18090)

Mortgage Backed Securities Available For Sale

Supplementary (Asset) Data, Annual Item; Field 18090
Banks:
MORTGAGE BACKED SECURITIES AVAILABLE FOR SALE represent the amount of mortgage backed
securities that cannot be classified as either investment securities or trading account securities.
Reporting required by U.S. FASB 115. Updated where available in 1993 and subsequent years.
It includes but is not restricted to:
U.S. Agency mortgage backed securities
Footnotes:
A. No standard text

Mortgage, Policy & Other Loans

Asset Data, Annual Item; Field 02246
Insurance Companies:
MORTGAGE, POLICY & OTHER LOANS represent loans made, acquired or purchased by the insurance
company.
It includes but is not restricted to:
Loans made to policyholders
Mortgage loans (including those purchased or acquired)
Other loans
Policy loans (field 02245)
Real estate mortgage loans (field 02267)
Footnotes:
A. Fixed income securities are included
B. Includes some short term investments

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 N
Nation
Descriptive Data, Current Item; Field 06026
All Industries:
NATION represents the country in which the company is domiciled. NATION will generally correspond
with the country under which the company is followed on Worldscope, indicated by NATION CODE, with
a small number of exceptions (see NATION CODE).

Nation Code
Descriptive Data, Current Item; Field 06027
All Industries:
NATION CODE represents the country under which the company is followed on Worldscope. The
currency of analysis is the currency of the nation indicated by NATION CODE. NATION CODE usually
corresponds to the country of domicile as shown in NATION, but there are some exceptions. For
example, the NATION CODE for an ADR record is 840 (United States) and currency of analysis is USD
while NATION shows the non-US country of domicile. See ADR Frequently Asked Questions for further
details.

025 Argentina 442 Luxembourg

036 Australia 458 Malaysia
040 Austria 484 Mexico
056 Belgium 504 Morocco
060 Bermuda 528 Netherlands
076 Brazil 554 New Zealand
092 Virgin Islands 578 Norway
(British)
124 Canada 586 Pakistan
152 Chile 597 Peru
156 China 608 Philippines
175 Colombia 617 Poland
203 Czech Republic 620 Portugal
208 Denmark 643 Russia
220 Egypt 702 Singapore
246 Finland 703 Slovakia
250 France 705 Slovenia
280 Germany 710 South Africa
300 Greece 724 Spain
344 Hong Kong 730 Sri Lanka
350 Hungary 752 Sweden
352 Iceland 756 Switzerland
356 India 760 Taiwan
366 Indonesia 764 Thailand
372 Ireland 796 Turkey

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376 Israel 826 United Kingdom

380 Italy 840 United States
392 Japan 862 Venezuela
400 Jordan 897 Zimbabwe
410 South Korea

This item is also available at the security level.

Net Asset Value

See BOOK VALUE PER SHARE

Net Assets From Acquisitions

Cash Flow Data, Annual Item; Field 04355
All Industries:
NET ASSETS FROM ACQUISITIONS represent assets acquired through pooling of interests or mergers.
It does not include capital expenditures of acquired companies.
Data for this field is generally not available prior to 1989.
It includes but is not restricted to:
Net assets of acquired companies
Additions to fixed assets from acquisitions
Working capital of companies acquired (if shown as both a source and a use, both numbers are netted
against each other)
Excess of cost of acquired companies
Discount on acquisitions

Net Capital Requirement

Supplementary Data, Annual Item; Field 08015
Other Financial Companies:
Securities brokers are subject to the "Uniform Net Capital Rule" of the Securities and Exchange
Commission. Under the alternate method permitted by the rule, required net capital shall not be less than
two percent of aggregate debit items arising from client transactions. The New York Stock Exchange, Inc.
may also require a member organization to reduce its business if its net capital is less than four percent of
aggregate debit items and may prohibit a member firm from expanding its business and declaring cash
dividends if its net capital is less than five percent of aggregate debit balances.

Net Cash Flow - Financing

Cash Flow Data, Annual Item; Field 04890
All Industries:
NET CASH FLOW - FINANCING represents the net cash receipts and disbursements resulting from
reduction and/or increase in long or short term debt, proceeds from sale of stock, stock
repurchased/redeemed/retired, dividends paid and other financing activities.
Data for this field is generally not available prior to 1989.

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Net Cash Flow - Investing

Cash Flow Data, Annual Item; Field 04870
All Industries:
NET CASH FLOW - INVESTING represents the net cash receipts and disbursements resulting from
capital expenditures, decrease/increase from investments, disposal of fixed assets, increase in other
assets and other investing activities.
A positive value in this field represents an outflow (use) of funds. A negative value in this field represents an
inflow (source) of funds.
Data for this field is generally not available prior to 1989.

Net Cash Flow - Operating Activities

Cash Flow Data, Annual Item; Field 04860
All Industries:
NET CASH FLOW - OPERATING ACTIVITIES represent the net cash receipts and disbursements
resulting from the operations of the company. It is the sum of Funds from Operations, Funds From/Used
for Other Operating Activities and Extraordinary Items.
Data for this field is generally not available prior to 1989.
It includes but is not restricted to:
Funds from operations
Funds from/for working capital
Extraordinary items

Net Cash From Continuing Operations

Supplementary (Cash Flow) Data, Annual Item; Field 04891
All Industries:
NET CASH FROM CONTINUING OPERATIONS represents total net cash received from continuing
operations. This item reflects the change in cash allocable to continuing operations after the effects of
exchange rates on cash.
This item is only available in the annual time series at the company level.

Net Cash From Discontinued Operations

Supplementary (Cash Flow) Data, Annual Item; Field 04892
All Industries:
NET CASH FROM DISCONTINUED OPERATIONS represents total net cash received from discontinued
operations. This item reflects the change in cash allocable to discontinued operations after the effects of
exchange rates on cash.
This item is only available in the annual time series at the company level.

Net Debt
Supplementary Data, Annual & Interim Item; Field 18199
All Industries:
NET DEBT represents Total Debt minus Cash. Cash represents Cash & Due from Banks for Banks, Cash
for Insurance companies and Cash & Short Term Investments for all other industries.
This item is available in the annual time series and the quarterly, semi-annual and trimester interim time series.
It is only available at the company level.

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Net Income (U.S.$)

Supplementary Data, Annual Item; Field 07250
All Industries:
NET INCOME (U.S.$) represents the net income of the company converted to U.S. dollars using the
fiscal year end exchange rate. See the definition for NET INCOME BEFORE PREFERRED DIVIDENDS
for information regarding the net income used in this calculation.

Net Income – GAAP

Supplementary (Income) Data, Annual Item; Field 06895
All Industries:
NET INCOME – GAAP represents the income after all operating and non-operating income and expense,
reserves, income taxes, minority interest and extraordinary items 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 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.

Net Income - GAAP – 1 Yr Annual Growth

Growth Rate, Annual Item; Field 08584
All Industries:
(Current Year's Net income-GAAP / Last Year's Net income-GAAP – 1) * 100
This item is only available for ADRs trading on the NYSE, ASE or NASDAQ and is generally not available prior
to 1995.

Net Income - GAAP – 3 Yr Annual Growth

Growth Rate, Annual Item; Field 08586
All Industries:
((Current Year's Net income-GAAP / Net income-GAAP four years ago, reduced to a compound annual
rate) – 1) * 100
This item is only available for ADRs trading on the NYSE, ASE or NASDAQ and is generally not available prior
to 1997.

Net Income - GAAP – 5 Yr Annual Growth

Growth Rate, Annual Item; Field 08588
All Industries:
((Current Year's Net income-GAAP / Net income-GAAP six years ago, reduced to a compound annual
rate) – 1) * 100
This item is only available for ADRs trading on the NYSE, ASE or NASDAQ and will not be available until 1999.

Net Income - 1 Yr Annual Growth

Growth Rate, Annual/Interim Item; Field 08636
All Industries:
Annual Time Series:
(Current Year's Net Income before Preferred Dividends / Last Year's Net Income before Preferred
Dividends - 1) * 100
Interim Time Series:
(Current Year's Trailing 12 Months Net Profit / Last Year's Trailing 12 Months Net Profit - 1) * 100

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Insurance Companies:
Annual Time Series:
((Current Year's Net Income before Preferred Dividends + Current Year's Policyholders' Surplus) / (Last
Year's Net Income before Preferred Dividends + Last Year's Policyholders' Surplus) - 1) * 100
Interim Time Series:
(Current Year's Trailing 12 Months Net Profit / Last Year's Trailing 12 Months Net Profit - 1) * 100
This calculation uses restated data for last years values where available

Net Income – 3 Yr Annual Growth

Growth Rate, Annual Item; Field 08638
All Industries:
((Current Year's Net income / Net income four years ago, reduced to a compound annual rate) – 1) * 100
This item is only available for ADRs and is generally not available prior to 1996.

Net Income - 5 Yr Annual Growth

Growth Rate, Annual Item; Field 08640
All Industries:
((Current Year's Net Income before Preferred Dividends / Net Income before Preferred Dividends six
years ago, reduced to a compound annual rate) - 1) * 100
Insurance Companies:
((Current Year's Net Income before Preferred Dividends + Policyholders' Surplus) / (Net Income before
Preferred Dividends + Policyholders' Surplus six years ago, reduced to a compound annual rate) - 1) *
100

Net Income – Bottom Line (Formerly Net Income Before Preferred Dividends)
Supplementary (Income) Data, Annual Item; Field 01651
All Industries:
NET INCOME - BOTTOM LINE represents income after all operating and non-operating income and
expense, reserves, income taxes, minority interest and extraordinary items.
Footnotes:
A. Net income is before the effect of minority interests
C. Before capital contribution and state guarantees by government or interest on same
D. Profit before appropriations and tax
F. Profit before tax
G. Taxes and other expenses cannot be separated
H. Changed reporting practice to exclude effect of allocations to untaxed reserves
I. Excludes extraordinary charge or credit
J. Net income accounted for in the insurance reserve fund
K. Policyholders' surplus cannot be separated
L. Before provision for loan losses which cannot be separated from equity reserves

Net Income After Preferred Dividends (Basic EPS) (Formerly Net Income Used To
Calculate Basic Earnings Per Share)
Income Data, Annual Item; Field 01706
All Industries:
NET INCOME AFTER PREFERRED DIVIDENDS represents the net income after preferred dividends
that the company uses to calculate its basic earnings per share.

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Footnotes:
A. No standard text
C. Change reporting practice to excluded effect of allocations to reserves
D. Net income before effects of minority interest

Net Income Before Extraordinary Items/Preferred Dividends

Income Data, Annual Item; Field 01551
All Industries:
NET INCOME BEFORE EXTRAORDINARY ITEMS/PREFERRED DIVIDENDS represents income before
extraordinary items and preferred and common dividends, but after operating and non-operating income
and expense, reserves, income taxes, minority interest and equity in earnings.
If a company reports discontinued operations it is treated as follows:
a. If the discontinued operations are purely an operating gain or loss on a business segment the
company is discontinuing, income including the discontinued operations will be shown.
b. If the discontinued operations include disposal (gain or loss on a sale), then earnings per share is
examined. If a separate per share amount is shown for discontinued operations and a separate per
share amount is shown for disposal, the discontinued operations portion is included in net income and
the disposal portion is treated as an extraordinary charge or credit. If one per share amount for
discontinued operations is reported and it includes disposal, then net income before discontinued
operations is shown and the discontinued operations is treated as an extraordinary item.
Footnotes:
A. Net income is before the effect of minority interest
C. Before capital contribution and state guarantees by government or interest on same
D. Profit before appropriations and tax
F. Profit before tax
G. Taxes and other expenses cannot be separated
H. Changed reporting practice to exclude effect of allocations to untaxed reserves
J. Net income accounted for in the insurance reserve fund
K. Policyholders' Equity cannot be separated
L. Before provision for loan losses which cannot be separated from equity reserves

Net Income Used To Calculate Earnings Per Share (Formerly Net Income Available
To Common)
Supplementary (Income) Data, Annual Item; Field 01751
All Industries:
NET INCOME USED TO CALCULATE EARNINGS PER SHARE represents the net income the company
uses to calculate its earnings per share. It is before extraordinary items.
For U.S. corporations, it is one of the following:
a. Net income after preferred dividends
b. Common and common equivalent net income (includes effect of those securities considered common
equivalent)
c. Fully diluted net income (includes the effects of all convertible securities and the exercise of stock
options and warrants)
For Non-U.S. corporations, it is generally net income after preferred dividends. It is not necessarily the
numerator for the earnings per share calculation.
Footnotes:
A. No standard text
C. Changed reporting practice to exclude effect of allocations to untaxed reserves
D. Net income is before the effect of minority interest

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Net Income Used To Calculate Fully Diluted Earnings Per Share

Supplementary (Income) Data, Annual Item; Field 01705
All Industries:
NET INCOME USED TO CALCULATE FULLY DILUTED EARNINGS PER SHARE represents the net
income the company uses to calculate its fully diluted earnings per share. It is the net income adjusted to
add back dividends on convertible preferred stock and/or the after tax amount of interest recognized for
convertible debt.

Net Income/Starting Line

Cash Flow Data, Annual Item; Field 04001
Industrials, Other Financial Companies:
NET INCOME/STARTING LINE represents the beginning figure of the sources and uses statement as
defined by the company. For U.S. corporations it is usually the net income reported by the company
before discontinued operations, extraordinary items and provision for preferred and common dividends.
Footnotes:
A. Some non-operational charges cannot be separated
B. Net income is after preferred dividends
C. Pre-tax Income
D. Operating Income
F. As reported
G. No standard text

Net Interest Income

Income Data, Annual Item; Field 01076
Banks:
NET INTEREST INCOME represents the difference between the total interest income and total interest
expense of the bank.

Net Interest Income – GAAP

Supplementary (Income) Data, Annual Item; Field 06830
Banks:
NET INTEREST INCOME – GAAP represents the difference between the total interest income and total
interest expense of a non-U.S. bank 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.

Net Interest Income % Average Deposits

Profitability Ratio, Annual Item; Field 15150
Banks:
Net Interest Income / Average of Last Year’s and Current Year’s Deposits * 100
This calculation uses restated data for last years values where available

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Net Interest Income % Average Deposits - 5 Yr Avg

Profitability Ratio, Annual Item; Field 15153
Banks:
Arithmetic average of the last five years of Net Interest Income % Average Deposits

Net Interest Income % Earning Assets

Profitability Ratio, Annual Item; Field 15144
Banks:
Net Interest Income / Average of Last Year’s and Current Year’s (Investment-Total + Loans-Net) * 100
This calculation uses restated data for last years values where available

Net Interest Income % Earning Assets - 5 Yr Avg

Profitability Ratio, Annual Item; Field 15147
Banks:
Arithmetic average of the last five years of Interest Income % Earning Assets

Net Interest Income/Net Interest Spread

See NET INTEREST MARGIN (NIM)

Net Interest Margin (NIM)

Supplementary Data, Annual Item; Field 18220
Banks:
NET INTEREST MARGIN (NIM) measures the difference between Interest income and Interest expense,
both based on earnings assets, either total or average earnings assets. This item is expressed as a
percentage.
This item may also be referred to as Net Interest Yield, Net Yield on Average Interest-Earning Assets, Net
Average Yield on Interest-Earning Assets or Net Interest Income as a Percentage of Average Interest-
Earning Assets..
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

Net Interest Yield

See NET INTEREST MARGIN (NIM)

Net Loan Losses

Supplementary (Asset) Data, Annual Item; Field 01275
Banks:
NET LOAN LOSSES represent the actual amount the bank lost during the year from uncollectable loans.
It is calculated by subtracting recoveries from the amount of loans charged off.

Net Loan Losses % Total Loans

Other Ratio, Annual Item; Field 15019
Banks:
Net Loan Losses / (Loans-Total - Interbank Loans) * 100

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Net Loan Losses % Total Loans - 5 Yr Avg

Other Ratio, Annual Item; Field 15022
Banks:
Arithmetic average of the last five years of Net Loan Losses % Total Loans

Net Margin
Profitability Ratio, Annual Item; Field 08366
All Industries:
Net Income before Preferred Dividends / Net Sales or Revenues * 100
Insurance Companies:
If Net Income before Preferred Dividends is not available, Policyholder’s Surplus is substituted.

Net Margin - 5 Yr Avg

Profitability Ratio, Annual Item; Field 08370
All Industries:
Arithmetic average of the last five years of Net Margin

Net Margin - 1 Year Annual Growth

Growth Rate, Annual/Interim Item; Field 08676
All Industries:
Annual Time Series:
(Current Year's Net Margin / Last Year's Net Margin - 1) * 100
Interim Time Series:
(Current Year's Trailing 12 Months Net Margin / Last Year's Trailing 12 Months Net Margin - 1) * 100
This calculation uses restated data for last years values where available

Net Margin - 5 Yr Annual Growth

Growth Rate, Annual Item; Field 08680
All Industries:
((Current Year's Net Margin / Net Margin six years ago, reduced to a compound annual rate) - 1) * 100

Net Operating Income

Supplementary (Income) Data, Annual Item; Field 01540
Insurance Companies:
NET OPERATING INCOME represents income before realized investment gain or loss.

Net Premiums Written % Equity

Profitability Ratio, Annual Item; Field 15507
Insurance Companies:
Total Premiums Written / Average of Last Year’s and Current Year’s ( Common Equity + Policyholders'
Equity) * 100
This calculation uses restated data for last years values where available

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Exceptions:
Finland (95 and prior years) and Norway (93 and prior years):
Total Premiums Written / Average of Last Year’s and Current Year’s (Common Equity +
Policyholders' Equity + Non-Equity Reserves) * 100
Sweden (88 and prior years):
Total Premiums Written / Average of Last Year’s and Current Year’s (Common Equity +
Policyholders' Equity + Non-Equity Reserves * .5) * 100
Sweden (89):
Total Premiums Written / (Average of Last Year’s and Current Year’s Common Equity +
Policyholders' Equity + (Average of Last Year’s Non Equity Reserves *.5 and Current Year’s
Non-Equity Reserves * .7)) * 100
Sweden (90-92):
Total Premiums Written / Average of Last Year’s and Current Year’s (Common Equity +
Policyholders' Equity + Non-Equity Reserves * .7) * 100
Sweden (93):
Total Premiums Written / (Average of Last Year’s and Current Year’s Common Equity +
Policyholders' Equity + (Average of Last Year’s Non Equity Reserves *.7 and Current Year’s
Non-Equity Reserves)) * 100
Sweden (94 and subsequent years):
Total Premiums Written / Average of Last Year’s and Current Year’s (Common Equity +
Policyholders' Equity) * 100

Net Premiums Written % Equity - 5 Yr Avg

Profitability Ratio, Annual Item; Field 15510
Insurance Companies:
Arithmetic average of the last five years of Net Premiums Written % Equity

Net Proceeds From Sale/Issue Of Common & Preferred

Cash Flow Data, Annual Item; Field 04251
All Industries:
NET PROCEEDS FROM SALE/ISSUE OF COMMON & PREFERRED represents the amount a company
received from the sale of common and/or preferred stock. It includes amounts received from the
conversion of debentures or preferred stock into common stock, exchange of common stock for
debentures, sale of treasury shares, shares issued for acquisitions and proceeds from stock options.
This item is available in the annual time series and the cumulative quarterly, semi-annual and cumulative
trimester interim time series. It is only available at the company level.
Footnotes:
A. Includes proceeds from stock options
B. Includes long term borrowings

Net Sales Or Revenues

Income Data, Annual Item; Field 01001
Industrial Companies:
NET SALES OR REVENUES represent gross sales and other operating revenue less discounts, returns
and allowances.
It includes but is not restricted to:
Franchise sales when corresponding costs are available and included in expenses.
Consulting fees

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Service income
Royalty income when included in revenues by the company.
Contracts-in-progress income
Licensing and franchise fees
Income derived from equipment lease or rental when considered part of operating revenue
Commissions earned (not gross billings) for advertising companies
Income from leased departments
It excludes:
Non-operating income
Interest income
Interest capitalized
Equity in earnings of unconsolidated subsidiaries
Rental income
Dividend income
Foreign exchange adjustment
Gain on debt retired
Sale of land or natural resources
Sale of plant and equipment
Sale of investment
Sales from discontinued operations
Security transactions
Income on reserve fund securities when shown separately
Operating differential subsidies for shipping companies
Net mutual aid assistance for airlines companies
General and Service Taxes
Value-Added taxes
Excise taxes
Windfall Profit Taxes
Banks, Insurance and Other Financial Companies:
REVENUES represent the total operating revenue of the company.
It includes but is not restricted to:
For Banks:
Interest and fees on loans
Interest on Federal Funds
Interest on Bank Deposits
Interest on State, County and Municipalities Funds
Interest on U.S. Government and Federal Agencies Securities
Federal Funds sold and securities purchased under resale agreements
Lease Financing
Net leasing revenue
Income from Trading Accounts
Foreign Exchange Income
Investment Securities gains/losses
Service Charges on Deposits
Other Service Fees
Trust Income
Commissions and Fees
For Insurance Companies:
Premiums Earned

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Investment income (if the company reports this item net of expenses then the net amount is shown
after excluding interest expense)
Other operating income
Gains/Losses on sale of securities (pre-tax)
For Other Financial Companies:
Investment income/loss
Interest income
Income from trading accounts
Trust income
Commission and fees
Rental Income
Securities purchased under resale agreements
Investment Banking income
Principal Transactions
Footnotes:
A. Gross total sales or revenue
AA. Length of fiscal period is 18 months
AB. Length of fiscal period is 15 months
AC. Length of fiscal period is 9 months
AD. Length of fiscal period is 6 months
AF. Length of fiscal period is 5 months
AG. Length of fiscal period is 13 months
AH. Length of fiscal period is 14 months
AI. Length of fiscal period is 7 months
AJ. Length of fiscal period is 8 months
AK. Length of fiscal period is 48 weeks
AL. Length of fiscal period is 3 months
AM. Length of fiscal period is 11 months
AN. Length of fiscal period is 53 weeks
AP. Length of fiscal period is 16 months
AQ. Length of fiscal period is 10 months
AR. Length of fiscal period is 20 months
AS. Length of fiscal period is 2 months
AT. Length of fiscal period is 17 months
AU. Length of fiscal period is 4 months
AV. Length of fiscal period is 21 months
AX. Length of fiscal period is 22 months
B. Net sales includes value-added, excise, windfall profit or sales tax
BA. Major accounting standards switch
BB. Change from unconsolidated to consolidated reports
BC. Major reorganization
BD. Change from domestic consolidation to worldwide consolidation
BE. Major accounting standards switch and major reorganization
BF. Change from domestic consolidation to domestic consolidation and one other country
BG. Change from domestic consolidation and one other country to worldwide consolidation
BH. Change from worldwide consolidation to domestic consolidation
BI. Major accounting standards switch and change from domestic consolidation to worldwide consolidation
BJ. Change from domestic consolidation to unconsolidated reports
BK. Includes investment income
BL. Change from worldwide consolidation to unconsolidated reports
BN. Major reorganization. Changes in perimeter of consolidation
BP. Change in accounting method for domestic companies from full consolidation to equity method
BQ. Substantial changes in forms of financial statements
BS. Company's financial statements are based on INPC (National Consumer Price Index). Prior data is not
comparable.

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BT. Based on monetary adjusted statements

C. Includes deferred profit on installment sales
D. Includes inter-company sales (Non-U.S. companies only)
F. Combined interim reports for the periods
G. Limited income statement given
H. Includes services, but no sales are disclosed
I. Value-added, excise, windfall profit or sales tax has been subtracted along with an undeterminable
amount of other taxes which could not be separated
J. Includes only main component
K. Acq'd
L. No standard text
M. Includes equity in pre-tax income which cannot be separated.
N. No standard text
P. Not balancing with components of income due to lack of disclosure of each operating item.
Q. Revenue attributable to the banking business is not disclosed
R. Net of interest expenses
S. Net of operating expenses
SP. Preliminary – as reported by the company
T. Net of expenses
U. No standard text
V. No standard text
W. Includes other income
Y. Net of expenses and tax
Z. Holding company

Net Sales Or Revenues (U.S.$)

Supplementary Data, Annual Item; Field 07240
All Industries:
NET SALES OR REVENUES (U.S.$) represents the net sales or revenues of the company converted to
U.S. dollars using the fiscal year end exchange rate. See the definition for NET SALES OR REVENUES
for information regarding the net sales or revenues used in this calculation

Net Sales / Working Capital

Asset Utilization Ratio, Annual Item; Field 08141
All Industries:
Net Sales or Revenues / (Current Assets-Total - Current Liabilities-Total)

Net Sales / Working Capital - 5 Yr Avg

Asset Utilization Ratio, Annual Item; Field 08145
All Industries:
Arithmetic average of the last five years of Net Sales or Revenues / Working Capital

Net Sales Growth (Period Vs. Year Ago)

Growth Rate, Historic Item, Interim Time Series; Field 08698
All Industries:
(Net Sales or Revenue / Last Year’s Net Sales or Revenues for the same period –1) * 100
This item is populated for the quarterly, semi-annual, trimester, quarterly cumulative and trimester cumulative
time series based on the availability of underlying data. It is not available prior to 1999.

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Net Sales/Revenues - 1 Yr Annual Growth

Growth Rate, Annual/Interim Item; Field 08631
All Industries:
Annual Time Series:
(Current Year's Net Sales or Revenues / Last Year's Total Net Sales or Revenues - 1) * 100
Interim Time Series:
(Current Year's Trailing 12 Months Net Sales or Revenues / Last Year's Trailing 12 Months Total Net
Sales or Revenues - 1) * 100
This calculation uses restated data for last years values where available

Net Sales/Revenues – 3 Yr Annual Growth

Growth Rate, Annual Item; Field 08633
All Industries:
((Current Year's Net Sales or Revenues / Net Sales or Revenues four years ago, reduced to a compound
annual rate) – 1) * 100
This item is only available for ADRs and is generally not available prior to 1996.

Net Sales/Revenues - 5 Yr Annual Growth

Growth Rate, Annual Item; Field 08635
All Industries:
((Current Year's Net Sales or Revenues / Net Sales or Revenues six years ago, reduced to a compound
annual rate) - 1) * 100

Net Sales To Gross Fixed Assets

Asset Utilization Ratio, Annual Item; Field 08431
All Industries:
Net Sales or Revenues / Property, Plant and Equipment-Gross

Net Sales To Gross Fixed Assets - 5 Yr Avg

Asset Utilization Ratio, Annual Item; Field 08435
All Industries:
Arithmetic average of the last five years of Net Sales to Gross Fixed Assets Ratios.

NIM
See Net Interest Margin (NIM)

Non-Convertible Debt
Liability Data, Annual Item; Field 18281
All Industries:
NON-CONVERTIBLE DEBT represents the total amount of a company's long term debt that is not
convertible into common or preferred stock.
Data for this field is generally not available prior to 1991.

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Non-Equity Reserves
Liability Data, Annual Item; Field 03401
All Industries:
NON-EQUITY RESERVES represent a reserve set aside from shareholders' equity with no designated
payee. This item is only applicable to non-U.S. corporations.
It includes but is not restricted to:
Specific reserves (includes untaxed reserves)
Government/Investment grants (capital subsidies)
Revaluation reserves as well as current cost reserves unless clearly placed in shareholders' equity
Electricity supply funds
Footnotes:
F. See equity in untaxed reserves and deferred tax liability in untaxed reserves
G. Adjusted to excluded loan loss reserves
H. No standard text

Non-Interest Expense
Expense Data, Annual Item; Field 01245
Banks:
NON-INTEREST EXPENSE represents all expenses of the bank except interest expense and provision
for loan losses.
It includes but is not restricted to:
Salaries and benefits
Equipment expense
Occupancy expense
Depreciation and depletion
Taxes other than income tax
Other operating expenses

Non-Interest Income
Income Data, Annual Item; Field 01021
Banks:
NON-INTEREST INCOME represents all other operating revenues of the bank besides interest income.
It includes but is not restricted to:
Investment securities gains/losses
Trust & fiduciary income
Commission & fees
Income from trading accounts
Foreign exchange income

Non-Interest Income – GAAP

Supplementary (Income) Data, Annual Item; Field 06840
Banks:
NON-INTEREST INCOME – GAAP represents all other operating revenues of a non-U.S. bank besides
interest income adjusted to conform to U.S. Generally Accepted Accounting Principles. See definition for
NON-INTEREST INCOME for additional information.
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.

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Non-Interest Income % Total Revenues

Profitability Ratio, Annual Item; Field 15593
Banks:
Non-Interest Income / Net Sales or Revenues * 100

Non-Interest Income % Total Revenues - 5 Yr Avg

Profitability Ratio, Annual Item; Field 15596
Banks:
Arithmetic average of the last five years of Non-Interest Income % Total Revenues

Non-Operating Interest Income

Income Data, Annual Item; Field 01266
All Industries:
NON-OPERATING INTEREST INCOME represents income generated from interest bearing investments
not related to the operating activities of the company.
Data for this field is generally not available prior to 1990.
It includes but is not restricted to:
Interest on savings
Interest on Investments
Footnotes:
A. Net of interest expense
B. Includes other income
C. Similar income included

Non-Performing Loans
Supplementary (Asset) Data, Annual Item; Field 02285
Banks:
NON-PERFORMING LOANS represent the amount of loans that the bank foresees difficulty in collecting.
It includes but is not restricted to:
Non-accrual loans
Reduced rate loans
Renegotiated loans
Loans past due 90 days or more
It excludes:
Assets acquired in foreclosures
Repossessed personal property

Non-Performing Loans % Equity

Other Ratio, Annual Item; Field 15067
Banks:
Non-Performing Loans / Common Shareholders' Equity * 100
Exceptions:
Finland (95 and prior years) and Norway (93 and prior years):
Non-Performing Loans / (Common Shareholders' Equity + Non-Equity Reserves) * 100
Sweden (88 and prior years):
Non-Performing Loans / (Common Shareholders' Equity + Non-Equity Reserves * .5) * 100

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Sweden (89 to 93):

Non-Performing Loans / (Common Shareholders' Equity + Non-Equity Reserves * .7) * 100
Sweden (94 and subsequent years):
Non-Performing Loans / Common Shareholders' Equity * 100

Non-Performing Loans % Equity - 5 Yr Avg

Other Ratio, Annual Item; Field 15070
Banks:
Arithmetic average of the last five years of Non-Performing Loans % Equity

Non-Performing Loans % Reserve For Loan Losses

Other Ratio, Annual Item; Field 15001
Banks:
Non-Performing Loans / Reserve for Loan Losses * 100

Non-Performing Loans % Reserve For Loan Losses - 5 Yr Avg

Other Ratio, Annual Item; Field 15004
Banks:
Arithmetic average of the five years of Non-Performing Loans % Reserve Loan Losses

Non-Performing Loans % Total Loans

Other Ratio, Annual Item; Field 15061
Banks:
Non-Performing Loans / Loans-Total * 100

Non-Performing Loans % Total Loans - 5 Yr Avg

Other Ratio, Annual Item; Field 15064
Banks:
Arithmetic average of the last five years Non-Performing Loans % Total Loans

Non-Redeemable Preferred Stock

Supplementary (Liability) Data, Annual Item; Field 18289
All Industries:
NON-REDEEMABLE PREFERRED STOCK represents a security of a company which cannot be paid off
before maturity even if the company can afford to do so. This stock is not subject to call and is shown at
involuntary liquidation value.
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

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Non-Redeemable Preferred Stock

Asset Data, Annual Item; Field 02229
Insurance Companies:
NON-REDEEMABLE PREFERRED STOCK represents the insurance company's investment in securities
which cannot be paid off before maturity even if the company can afford to do so. These securities are not
subject to recall.

Number Of Months - Earnings Per Share - Quarters 1 - 4

Stock Data, Annual Items; Fields 05217, 05218, 05219, 05220, respectively
All Industries:
NUMBER OF MONTHS - QUARTERS 1-4 represent the number of months that the earnings are reported
for. These fields are only available when the EARNINGS REPORT FREQUENCY has a code of 3 (three
fixed interim periods) or a code of 0 (missing quarters/quarter). If there is no data in these fields and the
company has a code of 0 in EARNINGS REPORT FREQUENCY, then the number of months is assumed
to be three.
Data for these fields is generally not available prior to 1992. These items are also available at the security level
from 1992 and subsequent years.

Number Of Shares Authorized

Stock Data, Annual Item; Field 05326
All Industries:
NUMBER OF SHARES AUTHORIZED represents the maximum number of shares that can be issued by
a company. If the company is publicly traded then the SEC and the company's state of incorporation must
approve it. The number of shares issued is usually smaller than the authorized shares.
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

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 O
Officers
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

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Operating Income Before Depreciation and Amortization

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

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Operating Income % Total Premiums Written

Profitability Ratio, Annual Item; Field 15543
Insurance Companies:
Operating Income / Total Premiums Written * 100

Operating Income % Total Premiums Written - 5 Yr Avg

Profitability Ratio, Annual Item; Field 15546
Insurance Companies:
Arithmetic average of the last five years of Operating Income % Total Premiums Written

Operating Income - 1 Yr Annual Growth

Growth Rate, Annual Item; Field 08646
All Industries:
(Current Year's Operating Income / Last Year's Operating Income - 1) * 100
This calculation uses restated data for last years values where available

Operating Income - 5 Yr Annual Growth

Growth Rate, Annual Item; Field 08650
All Industries:
((Current Year's Operating Income / Operating Income six years ago, reduced to a compound annual
rate) - 1) * 100

Operating Profit Margin

Profitability Ratio, Annual Item; Field 08316
All Industries:
Operating Income / Net Sales or Revenues * 100

Operating Profit Margin - 5 Yr Avg

Profitability Ratio, Annual Item; Field 08320
All Industries:
Arithmetic Average of the last five years of Operating Profit Margin

Operating Profit Per Share

Stock Data, Annual Item; Field 05509
All Industries:
OPERATING PROFIT PER SHARE represents the per share amount of the operating profit of a
company.
This item is shown per 1,000 shares for Brazilian companies.

Operating Provisions
Supplementary (Expense) Data, Annual Item; Field 01302
All Industries:
OPERATING PROVISIONS represent any operating provision such as maintenance expenses and
provisions for risks and charges.

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

It includes but is not restricted to:
Provisions for risk and charges
Provisions for maintenance expense
Provisions for other operating expenses
It excludes:
Provision for bad debts
Provision for non-equity reserves
Footnotes:
A. No standard text

Order Backlog
Supplementary Data, Annual Item; Field 18223
All Industries:
ORDER BACKLOG represents a customer's order that cannot be filled at the present time. This is due to
the fact that the merchandise is not presently in stock. Excessive backlog can be an indication of poor
inventory management.
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

Ordinary Profit
Supplementary (Income) Data, Annual Item; Field 18175
All Industries:
ORDINARY PROFIT represents the operating profit plus any non-operating income minus any non-
operating expense before any extraordinary items. This item is only available for Japanese companies.
Data for this field is generally not available prior to 1994.

Other Accrued Expenses

Supplementary (Liability) Data, Annual Item; Field 03069
All Industries:
OTHER ACCRUED EXPENSES represent those accrued expenses not included in accrued payroll,
interest payable, dividends payable or income taxes payable.
Data for this field is generally not available prior to 1992.
Footnotes:
A. No standard text
B. Includes deferred income

Other Appropriated Reserves

Shareholders' Equity Data, Annual Item; Field 03493
All Industries:
OTHER APPROPRIATED RESERVES represent reserves which are identified for a specific purpose
other than revaluation.
Data for this field is generally not available prior to 1989.
It includes but is not restricted to:
Capital redemption reserves
Funds set aside for the issuance of common stock warrants.

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 Alphabetical List of Field Definitions - O

Footnotes:
A. Includes unappropriated reserves
B. No standard text
C. No standard text
T. Includes consolidation adjustments

Other Assets
Asset Data, Annual Item; Field 02652
All Industries:
OTHER ASSETS represent all other assets of the company besides current assets, long term
receivables, investment in unconsolidated subsidiaries, other investments and net property, plant and
equipment.
For years prior to 1989 it represents all other assets of the company besides current assets and net property,
plant and equipment
Banks:
OTHER ASSETS represent all other assets of the bank besides cash and due from banks, total
investments, net loans, investment in unconsolidated subsidiaries, customer liability on acceptances (if
included in total assets), real estate assets and net property, plant & equipment. For years prior to 1989 it
represents all other assets besides cash and due from banks, customer liabilities on acceptances (if
included in total assets), total investments, net loans, real estate assets and net property, plant and
equipment.
Insurance Companies:
OTHER ASSETS represent all other assets of the company besides total investments, investment in
unconsolidated subsidiaries, cash, premium balance receivables and net property, plant and equipment.
For years prior to 1989 it represents all other assets of the company besides total investments, cash,
premium balance receivables and net property, plant and equipment.
Other Financial Companies:
OTHER ASSETS represent all other assets of the company besides cash and equivalents, receivables,
securities inventories, custody securities, total investments, investment in associated companies and net
property, plant and equipment.
For years prior to 1989 it represents all other assets of the company besides cash and equivalents,
receivables, securities inventory, custody securities, total investments and net property, plant and
equipment.
Footnotes:
A. Includes net fixed assets
B. Includes some cash items
C. Includes other investments

Other Assets – GAAP

Supplementary (Asset) Data, Annual Item; Field 06695
All Industries:
OTHER ASSETS – GAAP represents all other assets of a non-U.S. company not included in Current
Assets, Property, Plant and Equipment (Net), Investments, Loans, Goodwill and Other Intangibles
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 end exchange rate). It is only
available for ADRs trading on the NYSE, ASE or NASDAQ and is generally not available prior to 1994.

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Other Cash Flow

Supplementary (Cash Flow) Data, Annual and U.S. Interim Item; Field 04057
Industrials, Other Financial Companies:
OTHER CASH FLOW represents any unspecified trading cash flows or combination of trading inflows not
shown separately under WS fields 04052, 04053, 04054, 04055, 04056, 04058. For non-U.S.
companies, it may include interest received, interest paid and taxation paid which are shown by
Worldscope under the supplementary cash flow fields 04149, 04148 and 04150. This data is a
component of Total Other Cash Flow (field 04151).
This item is available in the annual original and annual restated time series for detailed companies, full update.
For U.S. companies it is also available in the interim original and interim restated time series.

Other Current Assets

Asset Data, Annual Item; Field 02149
Industrials:
OTHER CURRENT ASSETS represents all other current assets besides cash and equivalents,
receivables, inventories and prepaid expenses.
For years prior to 1989 it represents all other current assets besides cash and equivalents, receivables and
inventories.
It includes but is not restricted to:
Deferred expenses included in current assets
Property and assets held for disposal
Deposits and advances to others
Program rights
Accrued Ad Valorem taxes
Felling Rights (if shown as a current asset)
Deferred or future income tax benefits (if shown as current asset)
Footnotes:
A. Includes prepaid expenses

Other Current Liabilities

Liability Data, Annual Item; Field 03066
Industrials:
OTHER CURRENT LIABILITIES represents all other current liabilities besides accounts payable, short
term debt, accrued payroll, income taxes payable and dividends payable.
For years prior to 1989 it represents all other current liabilities besides short term debt.
It includes but is not restricted to:
Product guarantees and warranties
Contingency reserves
Taxes other than income taxes
Payroll taxes
Ad Valorem taxes
Restructuring expenses
Pensions
Dividends to minority shareholders of subsidiaries
Interest Payable (field 03062)
Other Accrued Expenses (field 03069)

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Other Income/Expense - Net

Income Data, Annual Item; Field 01262
All Industries:
OTHER INCOME/EXPENSE - NET represents other pre-tax income and expenses besides operating
income, non-operating interest income, interest expense on debt, interest capitalized, pre-tax
extraordinary charge, pre-tax extraordinary credit and increase/decrease in reserves. For years prior to
1989 it represents other pre-tax income and expenses besides operating income, interest expense on
debt, interest capitalized and increase/decrease in reserves.
It includes but is not restricted to:
Gain/Loss on disposal of assets (field 01306)
Dividend income - non-operating (field 01268)
Foreign exchange transactions (field 01352)
Monetary correction (field 01265)
Discontinued operations-pre-tax (field 01269)
Foreign currency translation gain/loss (field 01351)
Allowance for funds used during construction if not interest related (utilities only)
Gain on sale of investment (Other financial companies only) (field 01305)
It excludes:
Allowance for borrowed funds used during construction which are interest related (utilities only)
Footnotes:
A. Some operating expenses are included
B. Includes non-equity reserve charges (credits)
C. Includes extraordinary gain/loss
D. Includes government grants and government supports
F. Includes interest expense
J. Includes foreign exchange loss/gain

Other Insurance Reserves

Liability Data, Annual Item; Field 03023
Insurance Companies:
OTHER RESERVES represent all other reserves except benefit and loss reserves, unearned premiums
and policy and contract claims.

Other Intangible Assets – Accumulated Amortization

Supplementary (Asset) Data, Annual Item; Field 02515
All Industries:
OTHER INTANGIBLE ASSETS - ACCUMULATED AMORTIZATION represent the total accumulated
amortization on intangible fixed assets which are either not specified as being goodwill, development
costs, brands and patents, licenses, or software..
This item is available in the annual original and annual restated time series for detailed companies, full update.

Other Intangible Assets - Gross

Supplementary (Asset) Data, Annual Item; Field 02514
All Industries:
OTHER INTANGIBLE ASSETS - GROSS represent the gross value of intangible fixed assets which are
either not included in goodwill, development costs, brands and patents, software, or licenses.
This item is available in the annual original and annual restated time series for detailed companies, full update.

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Other Intangibles - Net

Supplementary (Asset) Data, Annual Item; Field 02513
All Industries:
OTHER INTANGIBLES - NET represent intangible fixed assets which are either not specified as being
goodwill, development costs, brands and patents or licenses, or which may represent a combination of
some or all of these items.
This item is available in the annual original and annual restated time series for detailed companies, full update.

Other Interest Or Dividend Income

Income Data, Annual Item; Field 01011
Banks:
OTHER INTEREST OR DIVIDEND INCOME represents other interest income besides interest and fees
on loans, interest on federal funds and government securities.
It includes but is not restricted to:
Interest on equity investments

Other Investments
Asset Data, Annual Item; Field 02250
All Industries:
OTHER INVESTMENTS represent any other long term investment except for investments in
unconsolidated subsidiaries
Banks:
Annual - OTHER INVESTMENTS generally represent time deposits, interest bearing deposits and other
short term investments
Interim - OTHER INVESTMENTS at the interim level is a balancing item. It represents all investments
included in Investments- Total (Field 02255) except Trading Account Securities (field 02208) and Federal
Funds ( field 02210).
Insurance Companies:
OTHER INVESTMENTS represent all other investments of the insurance company besides fixed income
and equity securities, real estate investments and mortgage and policy loans.
Other Financial Companies:
OTHER INVESTMENTS represent all investments except real estate assets and loans.
It includes but is not restricted to:
Treasury securities (field 02205)
Equity securities investment-total (field 02230)
Securities purchased under resale agreements (field 02211)
Long term bond investments
Advances (if called advances in related companies then it is updated to Investments in Associated
Companies)
Assets held for resale
Mortgages held for resale
Money held in trust (Japan)
Gold collectible (France)
Construction projects under development
Condominium projects under development
Investments in leveraged leases
Construction projects under development

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Footnotes:
A. Net assets of non-major business when combination or consolidation is impossible
B. Includes real estate investment
C. Cash on hand is included
F. May include long term receivables
G. No standard text
H. Includes investments in associated/subsidiary companies

Other Liabilities
Liability Data, Annual Item; Field 03273
All Industries:
OTHER LIABILITIES represent all other liabilities of the company besides current liabilities, long term
debt, provision for risk and charges and deferred taxes.
For years prior to 1989 it represents all other liabilities of the company besides current liabilities and long
term debt.
Banks; Other Financial Companies:
OTHER LIABILITIES represent all other liabilities of the bank besides total deposits, short and long term
debt, provision for risks and charges and deferred taxes.
For years prior to 1989 it represents all other liabilities of the bank besides total deposits and short and
long term debt.
For Banks:
It includes but is not restricted to:
Accrued taxes (field 03060)
Customer liabilities on acceptances (liabilities) (field 03058)
For Other Financial Companies:
It includes but is not restricted to:
Securities sold but not yet purchased (Short call) (field 03059)
Interest payable (field 03062)
Insurance Companies:
OTHER LIABILITIES represent all other liabilities of the company besides insurance reserves, short and
long term debt, provision for risk and charges and deferred taxes.
For years prior to 1989 it represents all other liabilities of the company besides insurance reserves and
short and long term debt.
It includes but is not restricted to:
Reserves for contingencies
Pensions
Ad Valorem taxes
Taxes other than income taxes (long term)
Foreign exchange on the liability side (Japan)
Pre-need funeral plans
Trade payables (long term)
Separate & variable account liabilities (field 03035)
Unrealized gain/loss on marketable securities (field 03498)
It excludes:
Minority Interest
Preferred stock equity
Common stock equity
Non-Equity reserves

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Footnotes:
A. Includes other provisions
B. Includes due to trust options
C. Includes some non-equity reserves
D. Includes short term liabilities
F. Includes some interest bearing borrowings
G. No standard text

Other Long Term Liabilities – GAAP

Supplementary (Liability) Data, Annual Item; Field 06774
All Industries:
OTHER LONG TERM LIABILITIES – GAAP represents all other Long Term Liabilities of a non-U.S.
company not included in Current Liabilities, Deposits, Insurance Reserves, Long Term Debt and Deferred
Taxes 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 end exchange rate). It is only
available for ADRs trading on the NYSE, ASE or NASDAQ and is generally not available prior to 1994.

Other Mandatory Redeemable Instruments

Supplementary (Liability) Data, Annual & Interim Item; Field 18167
All Industries:
OTHER MANDATORY REDEEMABLE INSTRUMENTS represents mandatory redeemable securities
disclosed within liabilities. This item would be utilized to support US GAAP SFAS150 – “Accounting for
Certain Financial Instruments with Characteristics of both Liability and Equity” or similar items. This item
is included in Long Term Debt.
This item is available in the annual time series and the quarterly, semi-annual and trimester interim time series.
It is only available at the company level.

Other Non-Performing Assets

Supplementary (Asset) Data, Annual Item; Field 02286
Banks:
OTHER NON-PERFORMING ASSETS represent those assets other than loans which have been
designated by the bank as having a status of nonperformance.
Data for this field is generally not available prior to 1991.
It includes but is not restricted to:
Assets acquired in foreclosure
Repossessed personal property

Other Operating Expenses

Expense Data, Annual Item; Field 01230
Banks:
OTHER OPERATING EXPENSES represents all other operating expenses besides interest expense,
salaries and benefits expense, equipment expense and provision for loan losses.
All Industries:
OTHER OPERATING EXPENSES represents all other operating expenses besides cost of goods sold,
depreciation, depletion and amortization and selling, general and administrative expense.
Insurance Companies:
OTHER OPERATING EXPENSES represents all other operating expenses besides selling, general and
administrative expense, long term insurance reserves and total claims expense.

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Other Financial Companies:

OTHER OPERATING EXPENSES represents all other operating expenses besides selling, general and
administrative expense, cost of goods sold, interest expense and depreciation, depletion & amortization.
It includes but is not restricted to:
Operating provisions (all industries except banks)( field 01302)
Taxes other than income taxes (all industries except banks) (field 01204)
Ad Valorem Taxes
Underwriting expense (Insurance only) (field 01081) (when field 1101 SG&A is blank)
Staff costs (Other financial companies only) (field 01084) (when field 01051 Cost of Goods Sold is
blank)
Equipment expenses (Other financial companies only) (field 01085)
It excludes:
Excise Taxes
Windfall Profit Taxes
Value-Added Taxes
General and Service Taxes

Other Operating Income

Income Data, Annual Item; Field 01020
Banks:
OTHER OPERATING INCOME represents all other non-interest income of the bank except interest
income, investment income, income from trading accounts, foreign exchange income, trust and fiduciary
income and commission and fees.
It includes but is not restricted to:
Gain on sale of assets
Other charges and fees
Insurance Companies:
OTHER OPERATING INCOME represents all other revenue of the company besides premiums earned,
investment income and foreign exchange income.
Other Financial Companies:
OTHER OPERATING INCOME represents all other revenue of the company besides investment income,
commission & fees, interest income and foreign exchange income.
Footnotes:
A. Includes write-offs of loan losses
B. Includes leasing transactions
C. Includes interest revenue reduced by operating expenses
D. Includes gain/loss on disposal of fixed assets
F. Includes some investment income
G. Includes some non-operating gain/loss
H. Net of operating expenses

Other Operating Income – GAAP

Supplementary (Income) Data, Annual Item; Field 06820
Insurance Companies:
OTHER OPERATING INCOME – GAAP represents other operating income of a non-U.S. insurance
company not included in premium income adjusted to conform to U.S. Generally Accepted Accounting
Principles.

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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.

Other Proceeds From Sale/Issuance Of Stock

Cash Flow Data, Annual Item; Field 04302
All Industries:
OTHER PROCEEDS FROM SALE/ISSUANCE OF STOCK represent the amount a company received
from the sale of common and/or preferred stock. It includes amounts received from the conversion of
debentures or preferred stock into common stock, sale of treasury shares and shares issued for
acquisitions.
Footnotes:
A. Includes proceeds from stock options
B. Includes long term borrowings

Other Securities
Asset Data, Annual Item; Field 02209
Banks:
OTHER SECURITIES represent all other securities besides Treasury, Federal Agency, State, Municipal
and Trading Account Securities.
It includes but is not restricted to:
Due from stockbrokers and other stock exchange intermediaries (France)
Subscription of newly issued bonds (France)
Other bills (U.K.)
Unlisted investments (U.K)
Other fixed income securities (Spain)
Other investments listed in the country (U.K.)
Other investments listed outside the country (U.K.)
Corporate stock available for sale (field 18091)
Other securities available for sale (field 18092)

Other Securities Available For Sale

Supplementary (Asset) Data, Annual Item; Field 18092
Banks:
OTHER SECURITIES AVAILABLE FOR SALE represents the amount of other securities available for
sale besides treasury securities, federal agency securities, state/municipal securities, mortgage backed
securities and corporate stock.
Reporting required by U.S. FASB 115. Updated where available in 1993 and subsequent years.
It includes but is not restricted to:
Due from stock brokers and other stock exchange intermediaries
Subscription of newly issued bonds
Subscription of bonds already issued
Other bills
Other investments listed in the country
Other investment listed outside the country
Unlisted investments
Other fixed income securities
Bills discounted

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Footnotes:
A. No standard text

Other Sources
Cash Flow Data, Annual Item; Field 04450
All Industries:
OTHER SOURCES represents all other sources besides funds from operations, extraordinary items, net
proceeds from sale/issue of common and preferred, disposal of fixed assets, long term borrowing,
decrease in investments, increase in deposits (banks, savings and loan companies only), decrease in
loans (banks, savings and loan companies only), increase/decrease in federal home loan advances
(banks, savings and loan companies only), changes in cash and/or liquid assets and funds for/from other
operating activities.
For years prior to 1989 other sources generally represents all other sources besides funds from operations,
extraordinary items, net proceeds from sales/issue of common and preferred, disposal of fixed assets and long
term borrowing.

Other Sources - Financing

Cash Flow Data, Annual Item; Field 04446
All Industries:
OTHER SOURCES - FINANCING represents any other funds derived from financing activities not
included in additions to stock, proceeds from stock options, long term borrowings, increase/decrease of
short term debt, reduction of long term debt, total cash dividends paid or common/preferred redeemed,
retired, converted or purchased.
Data for this field is generally not available prior to 1992.
It includes but is not restricted to:
Dividends paid to minorities
Footnotes:
A. No standard text
B. Includes other sources - financing

Other Sources - Investing

Cash Flow Data, Annual Item; Field 04796
All Industries:
OTHER SOURCES - INVESTING represents any other funds derived from the investing activities and not
included in capital expenditures, net assets from acquisitions, increase in investments or additions to
property.
Data for this field is generally not available prior to 1992.
It includes but is not restricted to:
Decrease in federal funds sold
Decrease in securities purchased under agreements to resell
Increase in bank card receivables
Collection of longer-term loans
Footnotes:
A. No standard text
B. Includes other uses - investing

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Other Sources/(Uses) - Financing

Cash Flow Data, Annual Item; Field 04448
All Industries:
OTHER SOURCES/(USES) - FINANCING represents cash flow from financing activities other than
reduction in long term debt, increase in long term debt, increase/decrease in short term borrowings,
proceeds from the sale of stock, stocks purchased or redeemed and total dividends paid. It is used when
items are not delineated.
Data for this field is generally not available prior to 1989.
It includes but is not restricted to:
Dividends paid to minorities

Other Uses
Cash Flow Data, Annual Item; Field 04799
All Industries:
OTHER USES represents all other uses besides total dividends paid, capital expenditures, net assets
from acquisitions, additions to other assets, reduction in long term debt, common/preferred redeemed,
retired, converted, etc., decrease in deposits (banks, savings and loan companies only), increase in loans
(banks, savings and loan companies only), and increase in investments.
For years prior to 1989 other uses generally represents all other uses besides total dividends paid, capital
expenditures, additions to other assets, reduction in long term debt, common/preferred redeemed, retired,
converted, etc.

Other Uses - Financing

Cash Flow Data, Annual Item; Field 04447
All Industries:
OTHER USES - FINANCING represents any other funds employed in financing activities and not include
in additions to stock, proceeds from stock options, long term borrowings, increase/decrease in short term
debt, reduction of long term debt, total cash dividends paid or common/preferred redeemed, retired,
converted or purchased.
Data for this field is generally not available prior to 1992.
Footnotes:
A. No standard text
B. Includes other sources - financing

Other Uses - Investing

Cash Flow Data, Annual Item; Field 04795
All Industries:
OTHER USES - INVESTING represents any other funds employed in investing activities and not included
in capital expenditures, net assets from acquisitions, increase in investments, decrease in investments or
additions to property.
Data for this field is generally not available prior to 1992.
It includes but is not restricted to:
Purchase of other assets
Increase in federal funds sold
Increase in securities purchased under agreements to resell
Origination of longer-term loans
Footnotes:
A. No standard text

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B. Includes other sources - investing

Other Uses/(Sources) Investing

Cash Flow Data, Annual Item; Field 04797
All Industries:
OTHER USES/(SOURCES) INVESTING represents increases or decreases from investing activities
other than capital expenditures, net assets from acquisitions, decrease from investments, increase from
investments, fixed asset disposal and increase in other assets. It is used when items are not delineated.
Data for this field is generally not available prior to 1989.

OVFA Earnings Per Share

Stock Data, Annual Item; Field 05203
All Industries:
OVFA EARNINGS PER SHARE represent earnings per share as calculated in accordance with the
formula laid down by the Austrian Society of Investment Analysts. These earnings are calculated under
the "OVFA method" which makes uniform adjustments to the published net profit of the company,
allowing for better company comparisons.
This field is only available for Austrian companies and is generally not available prior to 1994.

Own Shares
See TREASURY STOCK

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Par Value
Stock Data, Annual Item; Field 05309
All Industries:
PAR VALUE represents the per share value that is arbitrarily assigned to the stock by the company
issuing the stock. It is the nominal or face value of a security.
For companies with more than one type of common/ordinary share, the par value shown is for the share
type identified in field 6005 - Type of Share.
Data for this field is generally not available prior to 1991.
This item is also available at the security level for 1991 and subsequent years.

Par Value - Mult Share 1, 2, 3, 4, 5, 6, 7

Stock Data, Annual Item, Fields 20002, 20102, 20202, 20302, 20402,
20502,20602, respectively
All Industries:
PAR VALUE - MULT SHARE 1, 2, 3, 4, 5, 6, 7 represents the per share value that is arbitrarily assigned
to each class of common/ordinary shares of a company. It is the nominal or face value of a security.
Data for these fields is generally not available prior to 1991.

Parent Auditors & Affiliates (Formerly International Auditors & Affiliates)

Descriptive Data, Current Items
All Industries:
PARENT AUDITORS & AFFILIATES represent the names of the auditor or auditors and their affiliate(s),
employed by a company to examine its financial records. The Affiliate fields show the name of the local
auditor or auditors who examined the company’s books. The Parent Auditor fields show the name of the
international accounting firm or firms to which the local auditor or auditors are affiliated. The fields are
defined as follows:
07800 Parent Auditor 1
07801 Parent Auditor 1 - Affiliate 1
07802 Parent Auditor 1 - Affiliate 2
07803 Parent Auditor 1 - Affiliate 3
07804 Parent Auditor 1 - Affiliate 4
07805 Parent Auditor 2
07806 Parent Auditor 2 - Affiliate 1
07807 Parent Auditor 2 - Affiliate 2
07808 Parent Auditor 2 - Affiliate 3
07809 Parent Auditor 2 - Affiliate 4
07810 Parent Auditor 3
07811 Parent Auditor 3 - Affiliate 1
07812 Parent Auditor 3 - Affiliate 2
07813 Parent Auditor 3 - Affiliate 3
07814 Parent Auditor 3 - Affiliate 4
07815 Parent Auditor 4

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07816 Parent Auditor 4 - Affiliate 1

07817 Parent Auditor 4 - Affiliate 2
07818 Parent Auditor 4 - Affiliate 3
07819 Parent Auditor 4 - Affiliate 4
Data for these fields are generally not available prior to 1990.
The following codes are used for the Parent Auditors:
AA Arthur Andersen
AY Arthur Young
BDO BDO Binder
CL Coopers & Lybrand
DHS Deloitte Haskins & Sells
DRMP Dunwoody Robson McGladrey & Pullen
DT Deloitte & Touche
EW Ernst & Whinney
EY Ernst & Young
GOV Audited by Government Agency
GTI Grant Thornton International
HHI Horwath & Horwath International
HLB Hodgson Landau Brands International
INDV Audited by an Individual
KPMG Klynveld Peat Marwick Goerdeler
MRI Moores Rowland International
NADT No Auditors Found
NAFF Not affiliated with an international firm
NDIS Not disclosed
OTH Other
PC PricewaterhouseCoopers
PKF Pannell Kerr Forster
PM&M Peat, Marwick & Mitchell
PMM Peat, Marwick & Main
PW Price Waterhouse
SO Spicer & Oppenheim
TR Touche Ross
UNAT Unaudited

Pension Assets – Long-Term

Supplementary (Asset) Data, Annual Item; Field 02653
All Industries:
PENSION ASSETS – LONG-TERM represent the assets in a pension plan where the fair value of plan
assets are in excess of Projected Benefit Liabilities.
This item is available in the annual original and annual restated time series for detailed companies, full update.

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Pension/Post Retirement Benefits

Supplementary (Liability) Data, Annual Item; Field 03261
All Industries:
PENSION/POST RETIREMENT BENEFITS represent obligations or provisions by a company for future
employee annuity payments. A pension plan is an agreement whereby the employer provides benefits to
employees upon retirement. Funds are set aside by the employer and/or the employee. The funds will be
invested in order to generate sufficient funds to meet the benefit requirements.
Data for this field is generally not available prior to 1992.
It includes but is not restricted to:
Accrued pension liabilities
Accrued post-retirement benefit cost
Pension reserves
Early retirement funds
Post retirement health and life insurance benefits
Provision for retirement bonuses
Footnotes:
A. No standard text

Pension Data – Accumulated Benefit Obligation

Supplementary Data, Annual Item; Field 18808
All Industries:
PENSION DATA – ACCUMULATED BENEFIT OBLIGATION represents an approximate measure of the
liability of a plan in the event of a termination at the date the calculation is performed. It reflects combined
plans data where multiple plans exist.
This item is usually only provided by those companies that follow IAS or US GAAP accounting.
This item is only available in the annual time series at the company level.

Pension Data – Actual Return On Plan Assets

Supplementary Data, Annual Item; Field 18816
All Industries:
PENSION DATA – ACTUAL RETURN ON PLAN ASSETS represents the difference in the fair value of
fund assets at the beginning and the end of the period adjusted for contributions made to the fund and
benefit payments made by the fund during the year. . It reflects combined plans data where multiple plans
exist.

This item is usually only provided by those companies that follow IAS or US GAAP accounting.
This item is only available in the annual time series at the company level.

Pension Data – Asset Allocation - % Bonds

Supplementary Data, Annual Item; Field 18802
All Industries:
PENSION DATA – ASSET ALLOCATION - % BONDS represents the percentage of funds that are
distributed in bonds. . It reflects combined plans data where multiple plans exist.

This item is usually only provided by those companies that follow IAS or US GAAP accounting.
This item is only available in the annual time series at the company level.

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Pension Data – Asset Allocation - % Equities

Supplementary Data, Annual Item; Field 18801
All Industries:
PENSION DATA – ASSET ALLOCATION - % EQUITIES represents the percentage of funds that are
distributed in equities. . It reflects combined plans data where multiple plans exist.

This item is usually only provided by those companies that follow IAS or US GAAP accounting.
This item is only available in the annual time series at the company level.

Pension Data – Asset Allocation - % Other

Supplementary Data, Annual Item; Field 18804
All Industries:
PENSION DATA – ASSET ALLOCATION - % OTHER represents the percentage of funds that are
distributed in other investments. . It reflects combined plans data where multiple plans exist.

This item is usually only provided by those companies that follow IAS or US GAAP accounting.
This item is only available in the annual time series at the company level.

Pension Data – Asset Allocation - % Property

Supplementary Data, Annual Item; Field 18803
All Industries:
PENSION DATA – ASSET ALLOCATION - % Property represents the percentage of funds that are
distributed in property. . It reflects combined plans data where multiple plans exist.

This item is usually only provided by those companies that follow IAS or US GAAP accounting.
This item is only available in the annual time series at the company level.

Pension Data – Expected Long-Term Return Rate On Pension Assets

Supplementary Data, Annual Item; Field 18805
All Industries:
PENSION DATA – EXPECTED LONG-TERM RETURN RATE ON PENSION ASSETS represents an
estimate of the rate of return to be earned over the period until all benefits under the plan have been paid.
. It reflects combined plans data where multiple plans exist.

This item is usually only provided by those companies that follow IAS or US GAAP accounting.
This item is only available in the annual time series at the company level.

Pension Data – Expected Return On Plan Assets For The Period

Supplementary Data, Annual Item; Field 18817
All Industries:
PENSION DATA – EXPECTED RETURN ON PLAN ASSETS FOR THE PERRIOD represents the
expected return on the pension plan investments plus the change in the carrying value of the plan assets
used in operations. It reflects combined plans data where multiple plans exist.

This item is usually only provided by those companies that follow IAS or US GAAP accounting.

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This item is only available in the annual time series at the company level.

Pension Data – Fair Value Of Plan Assets

Supplementary Data, Annual Item; Field 18807
All Industries:
PENSION DATA – FAIR VALUE OF PLAN ASSETS represents the value of the investments in the
pension plan at a particular point in time. . It reflects combined plans data where multiple plans exist.

This item is usually only provided by those companies that follow IAS or US GAAP accounting.
This item is only available in the annual time series at the company level.

Pension Data – Gains (Losses) From Settlements

Supplementary Data, Annual Item; Field 18814
All Industries:
PENSION DATA – GAINS (LOSSES) FROM SETTLEMENTS represents an irrevocable transaction that
relieves the employer (or the plan) of primary responsibility for a defined benefit pension obligation. . It
reflects combined plans data where multiple plans exist.

This item is usually only provided by those companies that follow IAS or US GAAP accounting.
This item is only available in the annual time series at the company level.

Pension Data - Net Pension Liability/(Asset) - Balance Sheet

Supplementary (Pension) Data, Annual Item; Field 18821
All Industries:
PENSION DATA - NET PENSION LIABILITY/(ASSET) represents the net amount of pension liability or
asset included in the balance sheet. It is Pension-Projected Benefit Obligation (WS 18809) – Pension-
Fair Value of Plan Assets (WS 18807) - Pension-Unrecognized Prior Service Cost (WS 18818)+ Pension-
Unrecognized Actuarial Gain/Loss (WS 18819) – Pension-Adjustments to Funded Status for Net
Pension/Post Retirement Assets/Liabilities (WS 18820).
This item is available in the annual original and annual restated time series for detailed Non-U.S. companies, full
update.

Pension Data – Net Periodic Pension (Income)/Expense

Supplementary Data, Annual Item; Field 18810
All Industries:
PENSION DATA – NET PERIODIC PENSION (INCOME)/EXPENSE represents the amount recognized
in an employer’s financial statements as the cost of a pension plan for a period. . It reflects combined
plans data where multiple plans exist.
This item is usually only provided by those companies that follow IAS or US GAAP accounting.
This item is only available in the annual time series at the company level.

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Pension Data - Other Adjustments to Funded Status for Net Pension/Post

Retirement Assets/Liabilities
Supplementary (Pension) Data, Annual Item; Field 18820
All Industries:
PENSIONDATA - OTHER ADJUSTMENTS TO FUNDED STATUS FOR NET PENSION/POST
RETIREMENT ASSETS/LIABILITIES represent any miscellaneous items used in the adjustment to the
funded status for net pensions assets/liabilities recognized in the Balance Sheet.
This item is available in the annual original and annual restated time series for detailed companies, full update.

Pension Data – Other Net Periodic Pension (Income)/Expense

Supplementary Data, Annual Item; Field 18815
All Industries:
PENSION DATA – OTHER NET PERIODIC PENSION (INCOME)/EXPENSE represents a component of
Net Periodic Pension Income/Expense. . It reflects combined plans data where multiple plans exist.
This item is usually only provided by those companies that follow IAS or US GAAP accounting.
This item is only available in the annual time series at the company level.

Pension Data – Pension Discount Rate

Supplementary Data, Annual Item; Field 18806
All Industries:
PENSION DATA – PENSION DISCOUNT RATE represents the annual rate at which the projected future
liabilities are discounted back to the present date. . It reflects combined plans data where multiple plans
exist.
This item is usually only provided by those companies that follow IAS or US GAAP accounting.
This item is only available in the annual time series at the company level.

Pension Data – Pension Interest Cost

Supplementary Data, Annual Item; Field 18813
All Industries:
PENSION DATA – PENSION INTEREST COST represents annual interest costs which reflect the
financing costs in a pension plan. Interest expense accrues each year on the projected benefit obligation
based on a selected interest rate. . It reflects combined plans data where multiple plans exist.
This item is usually only provided by those companies that follow IAS or US GAAP accounting.
This item is only available in the annual time series at the company level.

Pension Data – Pension Service Costs

Supplementary Data, Annual Item; Field 18811
All Industries:
PENSION DATA – PENSION SERVICE COSTS represents the expense caused by the increase in
pension benefits payable (the projected benefit obligation) to employees due to services rendered during
the current year. (Present value of new benefits earned by employees during the year). For example,
when an employee is covered by a defined-benefit pension plan the annual Service Cost is the increase
in the present value of the future pension obligations due to an added year of service and salary. . It
reflects combined plans data where multiple plans exist.
This item is usually only provided by those companies that follow IAS or US GAAP accounting.
This item is only available in the annual time series at the company level.

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Pension Data – Prior Service Costs

Supplementary Data, Annual Item; Field 18812
All Industries:
PENSION DATA – PRIOR SERVICE COSTS represents costs related to employee service in years
preceding the adoption or amendment of a pension plan, these are referred to as prior service costs.
These costs may reflect value (as under UK GAAP FRS17) or amortized over future expected service
periods of the employees (as under US GAAP SFAS87). . It reflects combined plans data where multiple
plans exist.
This item is usually only provided by those companies that follow IAS or US GAAP accounting.
This item is only available in the annual time series at the company level.

Pension Data – Projected Benefit Obligation (PBO)

Supplementary Data, Annual Item; Field 18809
All Industries:
PENSION DATA – PROJECTED BENEFIT OBLIGATION represents a measure of a pension plan’s
liability at the calculation date assuming that the plan is ongoing and will not terminate in the foreseeable
future. . It reflects combined plans data where multiple plans exist.
This item is usually only provided by those companies that follow IAS or US GAAP accounting.
This item is only available in the annual time series at the company level.

Pension Data – Unrecognized Net Actuarial Gain/Loss

Supplementary (Pension) Data, Annual Item; Field 18819
All Industries:
PENSIONDATA - UNRECOGNIZED ACTUARIAL GAIN/LOSS represents a measure of the difference
between the actual experience and that expected based upon the actuarial assumptions that have not yet
been recognized as a component of net periodic benefit cost.
This item is available in the annual original and annual restated time series for detailed companies, full update.

Pension Data – Unrecognized Prior Service Cost

Supplementary Data, Annual Item; Field 18818
All Industries:
PENSION DATA – UNRECOGNIZED PRIOR SERVICE COST represents costs when a pension plan is
initially adopted or amended to provide increased benefits, employees are granted additional benefits for
services performed in years prior to the plan’s adoption or amendment. . It reflects combined plans data
where multiple plans exist.
This item is usually only provided by those companies that follow IAS or US GAAP accounting.
This item is only available in the annual time series at the company level.

Period Close Price

Stock Data; Annual Item; Field 05085
All Industries:
PERIOD CLOSE PRICE represents the closing price of a security at the end of a specific fiscal interim
time period.
This item is not available prior to 1988 and is shown per 1,000 shares for Brazilian companies.
This item is also populated for the interim time series where it is not available prior to 1998 and is shown per
1,000 shares for Brazilian companies. It is also available at the security level for 1998 and subsequent years.

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Phone Number
Descriptive Data, Current Item; Field 06031
All Industries:
PHONE NUMBER represents the telephone number of the company.

Policy & Contract Claims

Liability Data, Annual Item; Field 03020
Insurance Companies:
POLICY & CONTRACT CLAIMS represent the present value of claims to be paid on behalf of or to
policyholders.
Footnotes:
A. Includes unearned premium reserves
B. Includes policyholder funds left with company

Policy Loans
Supplementary (Asset) Data, Annual Item; Field 02245
Insurance Companies:
POLICY LOANS represent advances made to policyholders against their life insurance policies. Such
loans are secured by the cash surrender value of these policies.
Footnotes:
A. Includes other loans

Policyholders' Equity
Shareholders' Equity Data, Annual Item; Field 03440
Insurance Companies:
POLICYHOLDERS' EQUITY represents the net worth of the insurance company belonging to
policyholders.

Policyholders' Surplus
Income Data, Annual Item; Field 01640
Insurance Companies:
POLICYHOLDERS' SURPLUS represents all surplus attributable to policyholders. It is the excess
earnings after netting out expenses and required reserve charges.

Post Office Box

Descriptive Data, Current Item; Field 06094
All Industries:
POST OFFICE BOX represents the mailbox used by the company to receive mail.

Preferred Dividend Requirements

Expense Data, Annual Item; Field 01701
All Industries:
PREFERRED DIVIDEND REQUIREMENTS represent actual cash dividend payment on preferred stock
or the provision for preferred dividends, if in arrears. It also includes accretion on preferred stock.
If the company has ESOP preferred stock, the dividend will be shown net of the tax benefit.

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Footnotes:
D. Net of ESOP tax benefit

Preferred Dividends (Cash)

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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covered by a pledge made by the company to insure a loan incurred by the employee stock option plan
(ESOP) for the purchase of preferred shares.
Data for this field is generally not available prior to 1990.

Preferred Stock Treated as Common

Supplementary (Liability) Data, Annual Item; Field 03450
All Industries:
PREFERRED STOCK TREATED AS COMMON represents preferred stock and preference shares with
the right to a fixed dividend, payable in priority to the dividend on common/ordinary shares, but with
additional rights to participate in the remaining profits of the company together with the common/ordinary
shares.
It is generally available for 1990 and subsequent years.

It includes but is not restricted to:

Azioni di Risparmo and Azioni Priviligiate in Italy
Actions a Droits Priorities (ADP) in France and Belgium
Actions de Preference in France
Vorzugsaktie in Germany and Austria

Preferred Stock % Total Capital

Leverage Ratio, Annual Item; Field 08206
All Industries:
Preferred Stock / Total Capital * 100

Preferred Stock % Total Capital - 5 Yr Avg

Leverage Ratio, Annual Item; Field 08210
All Industries:
Arithmetic average of the last five years of Preferred Stock % Total Capital

Premium Balance Receivables

Asset Data, Annual Item; Field 02260
Insurance Companies:
PREMIUM BALANCE RECEIVABLES represent unpaid premiums due from policyholders.
Footnotes:
A. Gross figure (not netted by allowances)
B. Includes other receivables

Premium Income – GAAP

Supplementary (Income) Data, Annual Item; Field 06802
Insurance Company:
PREMIUM INCOME – GAAP represents the portion of total premiums written needed to cover all
expenses and benefits.
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.

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Premiums Earned
Income Data, Annual Item; Field 01002
Insurance Companies:
PREMIUMS EARNED represents the portion of total premiums written needed to cover all expenses and
benefits.
It includes but is not restricted to:
Total premiums written (field 01004)
Reinsurance & adjustment reserves (field 01005)
Footnotes:
A. Gross premiums

Prepaid Expenses
Asset Data, Annual Item; Field 02140
All Industries:
PREPAID EXPENSES represent payments made in advance for services to be received within the
normal operating cycle of the company.
Data for this field is generally not available prior to 1989.
It includes but is not restricted to:
Prepaid insurance expenses
Prepaid property taxes
Prepaid rent
Prepaid income taxes
Prepaid supplies
Prepaid employee benefits
Advance Corporation Tax recoverable within 1 year (United Kingdom)

Pre-tax Equity In Earnings

Income Data, Annual Item; Field 01267
All Industries:
PRE-TAX EQUITY IN EARNINGS represents the pre-tax portion of the earnings or losses of a subsidiary
whose financial accounts are not consolidated with the controlling company's accounts. This field is
available only when a company reports their equity in earnings pre-tax and the net of tax amount is not
reported or cannot be calculated.
Data for this field is generally not available prior to 1991.
It includes but is not restricted to:
Profit sharing agreements (Germany)

Pre-tax Income
Income Data, Annual Item; Field 01401
All Industries:
PRE-TAX INCOME represents all income/loss before any federal, state or local taxes. Extraordinary
items reported net of taxes are excluded.
For U.S. corporations, equity in earnings of unconsolidated subsidiaries and minority interest are not
included, unless the company specifically states that they are pre-tax. For non-U.S. corporations, this
item is usually reported before taxes.
Footnotes:
A. Net of income taxes

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Pre-tax Income – GAAP

Supplementary (Income) Data, Annual Item; Field 06860
All Industries:
PRE-TAX INCOME – GAAP represents income before taxes of a non-U.S. company adjusted to conform
to U.S. Generally Accepted Accounting Principles. See definition for PRE-TAX INCOME for additional
information.
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.

Pre-tax Margin
Profitability Ratio, Annual Item; Field 08321
All Industries:
Pre-tax Income / Net Sales or Revenues * 100

Pre-tax Margin - 5 Yr Avg

Profitability Ratio, Annual Item; Field 08325
All Industries:
Arithmetic average of the last five years of Pre-tax Margin

Price
See MARKET PRICE

Price Trend - Four Week

Stock Performance Ratio, Current Item; Field 09005
All Industries:
(Current Price / Closing Price four weeks ago - 1) * 100
This item is also available at the security level.

Price Trend - Last Week

Stock Performance Ratio, Current Item; Field 09001
All Industries:
(Current Price / Last Week’s Closing Price - 1) * 100
This item is also available at the security level.

Price Trend - Previous Quarter

Stock Performance Ratio, Current Item; Field 09016
All Industries:
(Most Recent Quarter End Price / Previous Quarter End Price - 1) * 100
This item is also available at the security level.

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Price Trend - Quarter To Date

Stock Performance Ratio; Current Item; Field 09011
All Industries:
(Current Price / Most Recent Quarter End Price - 1) * 100
This item is also available at the security level.

Price Trend - Year To Date

Stock Performance Ratio, Current Item; Field 09021
All Industries:
(Current Price / Most Recent Year End Price - 1) * 100
This item is also available at the security level.

Price Trend - 13 Weeks

Stock Performance Ratio, Current Item; Field 09006
All Industries:
(Current Price / Closing Price thirteen weeks ago - 1) * 100
This item is also available at the security level.

Price Trend – 26 Weeks

Stock Performance Ratio, Current Item; Field 09007
All Industries:
(Current Price / Closing Price twenty six weeks ago – 1) * 100
This item is also available at the security level.

Price Trend - 52 Weeks

Stock Performance Ratio, Current Item; Field 09026
All Industries:
(Current Price / Closing Price fifty-two weeks ago - 1) * 100
This item is also available at the security level.

Price Volatility
Stock Performance Ratio, Annual Item; Field 08806
All Industries:
A measure of a stock's average annual price movement to a high and low from a mean price for each
year. For example, a stock's price volatility of 20% indicates that the stock's annual high and low price
has shown a historical variation of +20% to -20% from its annual average price.
This item is also available at the security level for 1987 and subsequent years.

Price/Book Value Ratio - Avg High-Low

Stock Performance Ratio, Annual Item; Field 09306
All Industries:
(Market Price-High + Market Price-Low / 2) / Book Value Per Share
This item is also available at the security level for 1987 and subsequent years.

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Price/Book Value Ratio - Close

Stock Performance Ratio, Annual Item; Field 09304
All Industries:
Market Price-Year End / Book Value Per Share
This item is also available at the security level for 1987 and subsequent years.

Price/Book Value Ratio - Close - Mult Share 1, 2, 3, 4, 5, 6, 7

Stock Performance Ratio, Annual Items; Fields 20047, 20147, 20247, 20347, 20447, 20547, 20647,
respectively
All Industries:
Market Price-Year End / Book Value Per Share; for each type of common/ordinary share
Data for these fields is generally not available prior to 1987.

Price/Book Value Ratio - Current

Stock Performance Ratio, Current Item; Field 09302
All Industries:
Market Price-Current / Book Value Per Share-Current
This item is also available at the security level.

Price/Book Value Ratio - Current - Mult Share 1, 2, 3, 4, 5, 6, 7

Stock Performance Ratio, Current Items; Fields 20027, 20127, 20227, 20327, 20427, 20527, 20627,
respectively
All Industries:
Market Price-Current / Book Value Per Share-Current; for each type of common/ordinary share

Price/Book Value Ratio – GAAP – Avg High-Low

Stock Performance Ratio, Annual Item; Field 09346
All Industries:
((Market Price-High + Market Price-Low) / 2) / Book Value Per ADR-GAAP
This item is only available for ADRs trading on the NYSE, ASE, NASDAQ and is generally not available prior to
1994.

Price/Book Value Ratio – GAAP – Close

Stock Performance Ratio, Annual Item; Field 09344
All Industries:
Market Price-Year End / Book Value Per ADR-GAAP
This item is only available for ADRs trading on the NYSE, ASE, NASDAQ and is generally not available prior to
1994.

Price/Book Value Ratio – GAAP – Current

Stock Performance Ratio, Current Item; Field 09342
All Industries:
Market Price-Current / Book Value Per ADR-GAAP-Current
This item is only available for ADRs trading on the NYSE, ASE, NASDAQ.

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Price/Book Value Ratio – GAAP – Current High

Stock Performance Ratio, Current Item; Field 09343
All Industries:
Market Price-Yr to Date-High / Book Value Per ADR-GAAP-Current
This item is only available for ADRs trading on the NYSE, ASE, NASDAQ.

Price/Book Value Ratio – GAAP – Current Low

Stock Performance Ratio, Current Item; Field 09345
All Industries:
Market Price-Yr to Date-Low / Book Value Per ADR-GAAP-Current
This item is only available for ADRs trading on the NYSE, ASE, NASDAQ.

Price/Book Value Ratio – GAAP – High

Stock Performance Ratio, Annual Item; Field 09340
All Industries:
Market Price-High / Book Value Per ADR-GAAP
This item is only available for ADRs trading on the NYSE, ASE, NASDAQ and is generally not available prior to
1994.

Price/Book Value Ratio – GAAP – Low

Stock Performance Ratio, Annual Item; Field 09341
All Industries:
Market Price-Low / Book Value Per ADR-GAAP
This item is only available for ADRs trading on the NYSE, ASE, NASDAQ and is generally not available prior to
1994.

Price/Book Value Ratio - GAAP – Avg High-Low – 3 Yr Avg

Stock Performance Ratio, Annual Item; Field 09350
All Industries:
((Sum of the last three years Market Price-Year High + Sum of the last three years Market Price-Year
Low) / 2) / Sum of the last three years Book Value Per ADR-GAAP
This item is only available for ADRs trading on the NYSE, ASE, NASDAQ and is generally not available prior to
1996.

Price/Book Value Ratio - GAAP – Close – 3 Yr Avg

Stock Performance Ratio, Annual Item; Field 09349
All Industries:
Sum of the last three years Market Price-Year End / Sum of the last three years Book Value Per ADR-
GAAP
This item is only available for ADRs trading on the NYSE, ASE, NASDAQ and is generally not available prior to
1996.

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Price/Book Value Ratio - GAAP – High – 3 Yr Avg

Stock Performance Ratio, Annual Item; Field 09347
All Industries:
Sum of the last three years Market Price-High / Sum of the last three years Book Value Per ADR-GAAP
This item is only available for ADRs trading on the NYSE, ASE, NASDAQ and is generally not available prior to
1996.

Price/Book Value Ratio - GAAP – Low – 3 Yr Avg

Stock Performance Ratio, Annual Item; Field 09348
All Industries:
Sum of the last three years Market Price-Low / Sum of the last three years Book Value Per ADR-GAAP
This item is only available for ADRs trading on the NYSE, ASE, NASDAQ and is generally not available prior to
1996.

Price/Book Value Ratio - GAAP – Avg High-Low – 5 Yr Avg

Stock Performance Ratio, Annual Item; Field 09354
All Industries:
((Market Price- Five Yr Avg High + Market Price-Five Yr Avg Low) / 2) / (Sum of the last five years Book
Value Per ADR–GAAP / 5)
This item is only available for ADRs trading on the NYSE, ASE, NASDAQ and will not be available until 1998.

Price/Book Value Ratio - GAAP – Close – 5 Yr Avg

Stock Performance Ratio, Annual Item; Field 09353
All Industries:
Market Price-Year End-Five Yr Avg Close / (Sum of the last five years Book Value Per ADR–GAAP / 5)
This item is only available for ADRs trading on the NYSE, ASE, NASDAQ and will not be available until 1998.

Price/Book Value Ratio - GAAP – High – 5 Yr Avg

Stock Performance Ratio, Annual Item; Field 09351
All Industries:
Market Price-Five Yr Avg High / (Sum of the last five years Book Value-GAAP / 5)
This item is only available for ADRs trading on the NYSE, ASE, NASDAQ and will not be available until 1998.

Price/Book Value Ratio - GAAP – Low – 5 Yr Avg

Stock Performance Ratio, Annual Item; Field 09352
All Industries:
Market Price-Five Yr Avg Low / (Sum of the last three years Book Value-GAAP / 5)
This item is only available for ADRs trading on the NYSE, ASE, NASDAQ and will not be available until 1998.

Price/Book Value Ratio - High

Stock Performance Ratio, Annual Item; Field 09300
All Industries:
Market Price-High / Book Value Per Share-Annual
This item is also available at the security level for 1987 and subsequent years.

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Price/Book Value Ratio - Low

Stock Performance Ratio, Annual Item; Field 09301
All Industries:
Market Price-Low / Book Value Per Share
This item is also available at the security level for 1987 and subsequent years.

Price/Book Value Ratio – 3 Yr Avg – Avg High-Low

Stock Performance Ratio, Annual Item; Field 09333
All Industries:
((Sum of the last three years Market Price-High + Sum of the last three years Market Price-Low) / 2) /
Sum of the last three years Book Value
This item is only available for ADRs and is generally not available prior to 1994.

Price/Book Value Ratio – 3 Yr Avg – Close

Stock Performance Ratio, Annual Item; Field 09332
All Industries:
Sum of the last three years Market Price-Year End / Sum of the last three years Book Value
This item is only available for ADRs and is generally not available prior to 1994.

Price/Book Value Ratio – 3 Yr Avg – High

Stock Performance Ratio, Annual Item; Field 09330
All Industries:
Sum of the last three years Market Price-Year High / Sum of the last three years Book Value
This item is only available for ADRs and is generally not available prior to 1994.

Price/Book Value Ratio – 3 Yr Avg – Low

Stock Performance Ratio, Annual Item; Field 09331
All Industries:
Sum of the last three years Market Price-Year Low / Sum of the last three years Book Value
This item is only available for ADRs and is generally not available prior to 1994.

Price/Book Value Ratio - 5 Yr Avg - Close

Stock Performance Ratio, Annual Item; Field 09321
All Industries:
Market Price-5 Year Average / Arithmetic Average of the last five years of Book Value Per Share
This item is also available at the security level for 1987 and subsequent years.

Price/Book Value Ratio - 5 Yr Avg - High

Stock Performance Ratio, Annual Item; Field 09311
All Industries:
Market Price-5 Year Average High / Arithmetic Average of the last five years of Book Value Per Share
This item is also available at the security level for 1987 and subsequent years.

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Price/Book Value Ratio - 5 Yr Avg - High-Low

Stock Performance Ratio, Annual Item; Field 09326
All Industries:
Market Price-5 Year Average High-Low / Arithmetic Average of the last five years of Book Value Per
Share
This item is also available at the security level for 1987 and subsequent years.

Price/Book Value Ratio - 5 Yr Avg - Low

Stock Performance Ratio, Annual Item; Field 09316
All Industries:
Market Price-5 Year Average Low / Arithmetic Average of the last five years of Book Value Per Share
This item is also available at the security level for 1987 and subsequent years.

Price/Cash Flow Ratio

Stock Performance Ratio, Annual/Interim Item; Field 09604
All Industries:
Annual Time Series:
Market Price-Year End / Cash Flow Per Share
This item is also available at the security level for 1987 and subsequent years.
Interim Time Series:
Market Price-Period End / Trailing 12 Months Cash Flow per Share
This item is available in the Interim time series at the company and security level for 1998 and subsequent
years.

Price/Cash Flow - Current

Stock Performance Ratio, Current Item; Field 09602
All Industries:
Market Price-Current/Cash Flow Per Share-Current
This item is also available at the security level.

Price/Cash Flow Ratio – 3 Yr Avg

Stock Performance Ratio, Annual Item; Field 09623
All Industries:
Sum of the last 3 years of Market Price-Year End / Sum of the last three years of Cash Flow Per Share
This item is only available for ADRs and is generally not available prior to 1994.

Price/Cash Flow Ratio - 5 Yr Avg

Stock Performance Ratio, Annual Item; Field 09621
All Industries:
Arithmetic average of the last five years of Market Price-Year End / Arithmetic average of the last five
years of Cash Flow Per Share
This item is also available at the security level for 1987 and subsequent years.

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Price/Earnings Ratio - Avg High-Low

Stock Performance Ratio, Annual Item; Field 09106
All Industries:
(Market Price-High + Market Price-Low / 2) / Earnings Per Share
This item is also available at the security level for 1987 and subsequent years.

Price/Earnings Ratio - Close

Stock Performance Ratio, Annual/Interim Item; Field 09104
All Industries:
Annual Time Series:
Market Price-Year End / Earnings Per Share
This item is also available at the security level for 1987 and subsequent years.
Interim Time Series:
Market Price-Period End / Trailing 12 Month Earnings per Share
This item is available in the Interim time series at the company and security level for 1998 and subsequent
years.

Price/Earnings Ratio - Close - Mult Share 1, 2, 3, 4, 5, 6, 7

Stock Performance Ratio, Annual Items; Fields 20046, 20146, 20246, 20346, 20446, 20546, 20646,
respectively
All Industries:
Market Price-Year End / Earnings Per Share; for each type of common/ordinary share
Data for these fields are generally not available prior to 1987.

Price/Earnings Ratio - Current

Stock Performance Ratio, Current Item; Field 09102
All Industries:
Market Price-Current / Earnings Per Share-Last 12 Months
This item is also available at the security level.

Price/Earnings Ratio - Current - Mult Share 1, 2, 3, 4, 5, 6, 7

Stock Performance Ratio, Current Items; Fields 20026, 20126, 20226, 20326, 20426, 20526, 20626,
respectively
All Industries:
Market Price-Current / Earnings Per Share-Last 12 Months; for each type of common/ordinary share

Price/Earnings Ratio - Current High

Stock Performance Ratio, Current Item; Field 09103
All Industries:
Market Price-Year to Date High / Earnings Per Share-Last 12 Months
This item is also available at the security level.

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Price/Earnings Ratio - Current Low

Stock Performance Ratio, Current Item; Field 09105
All Industries:
Market Price-Year to Date Low / Earnings Per Share-Last 12 Months
This item is also available at the security level.

Price/Earnings Ratio – GAAP – Avg High-Low

Stock Performance Ratio, Annual Item; Field 09146
All Industries:
((Market Price-High + Market Price-Low) / 2) / Earnings Per ADR-GAAP
This item is only available for ADRs trading on the NYSE, ASE and NASDAQ and is generally not available prior
to 1994.

Price/Earnings Ratio – GAAP – Close

Stock Performance Ratio, Annual Item; Field 09144
All Industries:
Market Price-Year End / Earnings Per ADR-GAAP
This item is only available for ADRs trading on the NYSE, ASE and NASDAQ and is generally not available prior
to 1994.

Price/Earnings Ratio – GAAP – Current

Stock Performance Ratio, Current Item; Field 09142
All Industries:
Market Price-Current / Earnings Per ADR-GAAP-Last 12 Months
This item is only available for ADRs trading on the NYSE, ASE and NASDAQ.

Price/Earnings Ratio – GAAP – Current High

Stock Performance Ratio, Current Item; Field 09143
All Industries:
Market Price-Yr to Date-High / Earnings Per ADR-GAAP-Last 12 Months
This item is only available for ADRs trading on the NYSE, ASE and NASDAQ

Price/Earnings Ratio – GAAP – Current Low

Stock Performance Ratio, Current Item; Field 09145
All Industries:
Market Price-Yr to Date-Low / Earnings Per ADR-GAAP-Last 12 Months
This item is only available for ADRs trading on the NYSE, ASE and NASDAQ.

Price/Earnings Ratio – GAAP – High

Stock Performance Ratio, Annual Item; Field 09140
All Industries:
Market Price-High / Earnings Per ADR-GAAP
This item is only available for ADRs trading on the NYSE, ASE and NASDAQ and is generally not available prior
to 1994.

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Price/Earnings Ratio – GAAP – Low

Stock Performance Ratio, Annual Item; Field 09141
All Industries:
Market Price-Low / Earnings Per ADR-GAAP
This item is only available for ADRs trading on the NYSE, ASE and NASDAQ and is generally not available prior
to 1994.

Price/Earnings Ratio – GAAP - 3 Yr Avg – Avg High-Low

Stock Performance Ratio, Annual Item; Field 09150
All Industries:
1/ (Sum of the last 3 years Earnings Per ADR-GAAP / ((Sum of the last 3 years Market Price–High + Sum
of the last 3 years of Market Price-Low) / 2)
This item is only available for ADRs trading on the NYSE, ASE, NASDAQ and is generally not available prior to
1996.

Price/Earnings Ratio - GAAP – 3 Yr Avg – Close

Stock Performance Ratio, Annual Item; Field 09149
All Industries:
1/ (Sum of the last 3 years Earnings Per ADR-GAAP / Sum of the last 3 years Market Price–Year End)
This item is only available for ADRs trading on the NYSE, ASE, NASDAQ and is generally not available prior to
1996.

Price/Earnings Ratio – GAAP - 3 Yr Avg – High

Stock Performance Ratio, Annual Item; Field 09147
All Industries:
1/ (Sum of the last 3 years Earnings Per ADR-GAAP / Sum of the last 3 years Market Price–High)
This item is only available for ADRs trading on the NYSE, ASE, NASDAQ and is generally not available prior to
1996.

Price/Earnings Ratio – GAAP - 3 Yr Avg – Low

Stock Performance Ratio, Annual Item; Field 09148
All Industries:
1/ (Sum of the last 3 years Earnings Per ADR-GAAP / Sum of the last 3 years Market Price–Low)
This item is only available for ADRs and is generally not available prior to 1996.

Price/Earnings Ratio - GAAP – 5 Yr Avg – Avg High-Low

Stock Performance Ratio, Annual Item; Field 09154
All Industries:
1/ (Earnings Per Share-GAAP–5 Yr Avg / Market Price–Year End-5 Yr Avg High-Low)
This item is only available for ADRs trading on the NYSE, ASE, NASDAQ and will not be available until 1998.

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 Alphabetical List of Field Definitions - P

Price/Earnings Ratio - GAAP – 5 Yr Avg – Close

Stock Performance Ratio, Annual Item; Field 09153
All Industries:
1/ (Earnings Per Share-GAAP–5 Yr Avg / Market Price–Year End-5 Yr Avg)
This item is only available for ADRs trading on the NYSE, ASE, NASDAQ and is generally not available prior to
1996.

Price/Earnings Ratio – GAAP - 5 Yr Avg – High

Stock Performance Ratio, Annual Item; Field 09151
All Industries:
1/ (Earnings Per Share-GAAP–5 Yr Avg / Market Price–Year End-5 Yr Avg High)
This item is only available for ADRs trading on the NYSE, ASE, NASDAQ and will not be available until 1998.

Price/Earnings Ratio - GAAP – 5 Yr Avg – Low

Stock Performance Ratio, Annual Item; Field 09152
All Industries:
1/ (Earnings Per Share-GAAP–5 Yr Avg / Market Price–Year End-5 Yr Avg Low)
This item is only available for ADRs trading on the NYSE, ASE, NASDAQ and will not be available until 1998.

Price/Earnings Ratio - High

Stock Performance Ratio, Annual Item; Field 09100
All Industries:
Market Price-High / Earnings Per Share
This item is also available at the security level for 1987 and subsequent years.

Price/Earnings Ratio - Low

Stock Performance Ratio, Annual Item; Field 09101
All Industries:
Market Price-Low / Earnings Per Share
This item is also available at the security level for 1987 and subsequent years.

Price/Earnings Ratio – 3 Yr Avg – Avg High-Low

Stock Performance Ratio, Annual Item; Field 09133
All Industries:
1/ (Sum of the last 3 years Earnings Per Share / ((Sum of the last 3 years of Market Price–High + Sum of
the last 3 years of Market Price-Low) / 2)
This item is only available for ADRs and is generally not available prior to 1994.

Price/Earnings Ratio – 3 Yr Avg – Close

Stock Performance Ratio, Annual Item; Field 09132
All Industries:
1/ (Sum of the last 3 years of Earnings Per Share / Sum of the last 3 years of Market Price–Year End)
This item is only available for ADRs and is generally not available prior to 1994.

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Price/Earnings Ratio – 3 Yr Avg – High

Stock Performance Ratio, Annual Item; Field 09130
All Industries:
1/ (Sum of the last 3 years of Earnings Per Share / Sum of the last 3 years of Market Price–High)
This item is only available for ADRs and is generally not available prior to 1994.

Price/Earnings Ratio – 3 Yr Avg – Low

Stock Performance Ratio, Annual Item; Field 09131
All Industries:
1/ (Sum of the last 3 years of Earnings Per Share / Sum of the last 3 years Market Price– Low)
This item is only available for ADRs and is generally not available prior to 1994.

Price/Earnings Ratio - 5 Yr Avg - Close

Stock Performance Ratio, Annual Item; Field 09121
All Industries:
1 / (Earnings Per Share-5 Year Average / Market Price-Year End-5 Year Average)
This item is also available at the security level for 1987 and subsequent years.

Price/Earnings Ratio - 5 Yr Avg - High

Stock Performance Ratio, Annual Item; Field 09111
All Industries:
1 / (Earnings Per Share-5 Year Average / Market Price-5 Year Average High)
This item is also available at the security level for 1987 and subsequent years.

Price/Earnings Ratio - 5 Yr Avg - High-Low

Stock Performance Ratio, Annual Item; Field 09126
All Industries:
1 / (Earnings Per Share-5 Year Average / (Market Price-5 Year Average-High + Market Price-5 Year
Average-Low / 2)
This item is also available at the security level for 1987 and subsequent years.

Price/Earnings Ratio - 5 Yr Avg - Low

Stock Performance Ratio, Annual Item; Field 09116
All Industries:
1 / (Earnings Per Share-5 Year Average / Market Price-5 Year Average Low)
This item is also available at the security level for 1987 and subsequent years.

Price/Sales Per Share Ratio

Stock Performance Ratio, Annual Item; Field 09904
All Industries:
Market Price–Year End / Sales Per Share

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 Alphabetical List of Field Definitions - P

Primary Issue Identifier

Descriptive Data, Current Item; Field 06036
All Industries:
PRIMARY ISSUE IDENTIFIER is provided at the security level for companies with more than one type of
common/ordinary share. It is the Worldscope company identifier for the security identified in Field 6005 -
Type of Share. It provides a link between the security information and the fundamental data of the
company.

Proceeds From Stock Options

Cash Flow Data, Annual Item; Field 04301
All Industries:
PROCEEDS FROM STOCK OPTIONS represent the amount a company receives from employee stock
options, benefit plans, performance share awards, warrants and employee stock purchases. When no
breakdown is available this item is included in net proceeds from sale of stock.

Product Segment Data

Product Data, Annual Items; Fields 19500-19596
All Industries:
The following information is given for up to ten product segments of a company. If a company has only
one product line data is updated to the product segment 1 fields. If a company has more than ten product
segments the remaining segments are included with the Product Segment 10 data.
PRODUCT SEGMENT 1-10 - DESCRIPTION - Fields 19500, 19510, 19520, 19530, 19540, 19550, 19560,
19570, 19580, 19590, respectively
DESCRIPTION represents the product line as reported by the company. A description of the product is
added if necessary.
PRODUCT SEGMENT 1-10 - SALES - Fields 19501, 19511, 19521, 19531, 19541, 19551, 19561, 19571,
19581, 19591, respectively
SALES represents the total revenues from the product line updated in the respective description.
Footnotes:
A. Includes other income
B. Includes excise taxes, windfall profit taxes and/or other income
C. No standard text
D. No standard text
G. Reflects market segment breakdown
H. Includes share of associate companies
J. Includes discontinued operations
K. Based on premiums only
PRODUCT SEGMENT 1-10 - OPERATING INCOME -Fields 19502, 19512, 19522, 19532, 19542, 19552,
19562, 19572, 19582, 19592, respectively
OPERATING INCOME represents the operating income generated from the product line updated in the
respective description.
Footnotes:
A. Reflects pre-tax income
C. No standard text
D. No standard text
H. Includes share of associate companies
J. Includes discontinued operations
K. As reported
N. Net income before interest and taxes

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PRODUCT SEGMENT 1-10 - ASSETS - Fields 19503, 19513, 19523, 19533, 19543, 19553, 19563, 19573,
19583, 19593, respectively
ASSETS represents the total assets from the product line updated in the respective description.
Footnotes:
A. Reflects net operating assets
C. No standard text
D. No standard text
F. Net Assets
H. Includes share of associate companies
J. Includes discontinued operations
L. Reflects capital employed
PRODUCT SEGMENT 1-10 - CAPITAL EXPENDITURES - Fields 19504, 19514, 19524, 19534, 19544, 19554,
19564, 19574, 19584, 19594, respectively
CAPITAL EXPENDITURES represents the capital expenditures resulting from the product line updated in
the respective description.
Footnotes:
C. No standard text
D. No standard text
H. Includes share of associate companies
J. Includes discontinued operations
PRODUCT SEGMENT 1-10 - DEPRECIATION - Fields 19505, 19515, 19525, 19535, 19545, 19555, 19565,
19575, 19585, 19595, respectively
DEPRECIATION represents the depreciation expense resulting from the product line updated in the
respective description.
Footnotes:
C. No standard text
D. No standard text
H. Includes share of associate companies
J. Includes discontinued operations
PRODUCT SEGMENT 1-10 - SIC CODE - Fields 19506, 19516, 19526, 19536, 19546, 19556, 19566, 19576,
19586, 19596, respectively
SIC CODES represents the Standard Industry Classification of the product line updated in the respective
description.
Data for these fields are generally not available prior to 1990.

Products
Descriptive Data, Current Item; Field 07001
All Industries:
PRODUCTS represent the type of products or services the company provides.
Choices include:
Industrial Materials (includes supplies)
Industrial Equipment
Industrial Construction
Industrial Services (including commercial services)
Industrial Packaging
Consumer Expendables
Consumer Durables
Consumer Construction
Consumer Services

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Consumer Distribution
Financial Services

Profit/Loss
See NET INCOME

Progress Payments and Other

Asset Data, Annual Item; Field 02100
All Industries:
PROGRESS PAYMENTS AND OTHER represents other inventories effecting Total Inventories but not
included in Finished goods, Work in Process or Raw Materials.
Data is generally not available prior to 1989.
It includes but is not restricted to:
Excess of FIFO cost over LIFO inventory value

Property, Plant And Equipment - Gross

Asset Data, Annual Item; Field 02301
Industrials, Other Financial Companies:
PROPERTY, PLANT AND EQUIPMENT (GROSS) represents tangible assets with an expected useful life
of over one year which are expected to be used to produce goods for sale or for distribution of services.
It includes but is not restricted to:
Land
Buildings
Machinery
Equipment
Construction work in progress
Minerals
Oil
Autos & trucks
Timberland and timber rights
Leasehold improvements
Rented equipment, if depreciated
Furniture and fixtures
Property, Plant and Equipment leased under capitalized lease obligations
Book plates
Non-current film costs and inventory
Broadcasting rights and licenses
Franchise rights and licenses
Publishing rights and licenses
Funds held for construction
Long term power purchase contacts
Software products
It excludes:
Tools and dies amortized over less than two years
Excess carrying value over cost of property
Copyrights, trademarks, patents and goodwill
Property not used in operations or used in operations to be discontinued
Property held for sale for companies other than Real Estate (treated as investment and advances)

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 Alphabetical List of Field Definitions - P

Footnotes:
A. Includes intangibles
G. Included in other assets
H. Excessive revaluation on fixed assets

Property, Plant And Equipment - Net

Asset Data, Annual Item; Field 02501
All Industries:
PROPERTY, PLANT AND EQUIPMENT (NET) represents Gross Property, Plant and Equipment less
accumulated reserves for depreciation, depletion and amortization.
It includes but is not restricted to:
Land
Buildings - Net
Machinery- Net
Equipment - Net
Construction work in progress
Minerals - Net
Oil - Net
Autos and trucks - Net
Timberland and timber rights - Net
Leasehold improvements - Net
Rented equipment - Net
Furniture and fixture - Net
Property, Plant and Equipment leased under capitalized lease obligations - Net
Book plates - Net
Non-current film costs and inventory
Broadcasting rights and licenses
Franchise rights and licenses
Long term power purchase contracts
Publishing rights and licenses
Funds held for construction
Long term power purchase contracts
Software products
It excludes:
Tools and dies amortized over less than two years
Excess carrying value over cost of property
Copyrights, trademarks, and goodwill
Property not used in operations or used in operations to be discontinued
Property held for sale for companies other than Real Estate companies (treated as investment and
advances)
Footnotes:
A. Includes intangibles
D. Includes long term investments, intangibles and other assets
F. Decrease due to decentralization of parent company
G. Included in other assets
H. Excessive revaluation of fixed assets
J. After appropriations for net expenditures on mining assets
K. Before appropriations for net expenditures on mining assets
L. Includes financial investments
M. Equipment only
N. Includes some real estate investments

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 Alphabetical List of Field Definitions - P

Property, Plant And Equipment (Net) – GAAP

Supplementary (Asset) Data, Annual Item; Field 06620
All Industries:
PROPERTY, PLANT AND EQUIPMENT (NET) – GAAP represents Net Property, Plant and Equipment of
a non-U.S. company adjusted to conform to U.S. Generally Accepted Accounting Principles. See
definition for PROPERTY, PLANT AND EQUIPMENT – NET 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.

Property, Plant & Equipment - Other

Asset Data, Annual Item; Field 18379
Industrials, Other Financial Companies:
PROPERTY, PLANT & EQUIPMENT - OTHER represents all other property, plant and equipment
besides land, buildings, machinery & equipment, rental/lease property, transportation equipment and
property, plant & equipment under capital leases.
Data for this field is generally not available prior to 1992.
It includes but is not restricted to:
Leasehold improvements
Footnotes:
A. No standard text
C. Net of depreciation

Property, Plant & Equipment Under Capital Leases

Asset Data, Annual Item; Field 18381
Industrials, Other Financial Companies:
PROPERTY, PLANT & EQUIPMENT UNDER CAPITAL LEASES represents the property, plant and
equipment leased by the company for use in its operations.
Data for this field is generally not available prior to 1992.
Footnotes:
A. No standard text
C. Net of depreciation
D. Includes other

Provision For Bad Debt

Supplementary (Asset) Data, Annual Item; Field 18298
All Industries:
PROVISION FOR BAD DEBT represents the provision for possible uncollectable accounts receivable.
This item may also be referred to as the allowance for doubtful accounts.
Data for this field is generally not available prior to 1992.
Footnotes:
A. No standard text

Provision For Loan Losses

Expense Data, Annual Item; Field 01271
Banks, Other Financial Companies:
PROVISION FOR LOAN LOSSES represents losses that the bank or the company expects to take as a
result of uncollectable or troubled loans.

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 Alphabetical List of Field Definitions - P

It includes but is not restricted to:

Transfer to bad debt reserves (Japan)
Amortization of loans (Japan)
Footnotes:
A. Loans given net of provisions
B. Net of interest expense
C. Includes some other provisions

Provision For Loan Losses % Total Loans

Other Ratio, Annual Item; Field 15079
Banks:
Provision for Loan Losses / (Loans-Total - Interbank Loans) * 100

Provision For Loan Losses % Total Loans - 5 Yr Avg

Other Ratio, Annual Item; Field 15082
Banks:
Arithmetic average of the last five years Provision for Loan Losses % Total Loans

Provision For Risks And Charges

Liability Data, Annual Item; Field 03260
All Industries:
PROVISION FOR RISKS AND CHARGES found in non-U.S. corporations includes provisions for pension
funds (field 03261), repairs and maintenance, litigation claims, etc.
Data for this field is generally not available prior to 1989.

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 Q
Quick Ratio
Liquidity Ratio, Annual Item; Field 08101
Industrials, Other Financial Companies :
(Cash & Equivalents + Receivables (Net)) / Current Liabilities-Total

Quick Ratio - 5 Yr Avg

Liquidity Ratio, Annual Item; Field 08105
Industrials, Other Financial Companies :
Arithmetic average of the last five years of Quick Ratios

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 R
Ratio Of Total Loans To Total Capital
Liquidity Ratio, Annual Item; Field 15055
Banks:
Loans-Total / Total Capital

Ratio Of Total Loans To Total Capital - 5 Yr Avg

Liquidity Ratio, Annual Item; Field 15058
Banks:
Arithmetic average of the last five years of Ratio of Total Loans to Total Capital

Raw Materials
Asset Data, Annual Item; Field 02097
All Industries:
RAW MATERIALS represent the inventory of raw materials or supplies which indirectly or directly enter
into the production of finished goods.
Data for this field is generally not available prior to 1989.
Footnotes:
A. Includes work in progress

Real Estate Assets

Asset Data, Annual Item; Field 02240
Banks:
REAL ESTATE ASSETS represents property owned by the bank but not classified as part of premises or
equipment.
It includes but is not restricted to:
Real estate acquired from foreclosures
Lands held for resale
Lands held for future branch expansion
Insurance and Other Financial Companies:
REAL ESTATE ASSETS represents the company's investment in real estate. This item does not include
real estate used in the operation of the company.
Footnotes:
A. Properties used for operations are included

Real Estate Mortgage Loans

Supplementary (Asset) Data, Annual Item; Field 02267
Banks, Insurance Companies:
REAL ESTATE MORTGAGE LOANS represent loans made to finance construction or the purchase of
real estate.
It includes but is not restricted to:
Residential mortgages
Veteran Administration (VA) mortgages
Conventional mortgages

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Second mortgages
Commercial mortgages
Construction mortgages
Loans on deed (Japan)
Federal Housing Administration (FHA) Loans
Footnotes:
A. Fixed income securities are included
B. Includes some short term investments

Realized Investment Gains/Loss

Income Data, Annual Item; Field 01542
Insurance Companies:
REALIZED INVESTMENT GAINS/LOSS represents the after tax gain or loss on the sale of securities.
This item is generally not available subsequent to 1989.
Footnotes:
A. Includes unrealized gains/losses

Receivables (Net)
Asset Data, Annual Item; Field 02051
Industrials, Other Financial Companies:
RECEIVABLES (NET) represent the amounts due to the company resulting from the sale of goods and
services on credit to customers (after applicable reserves). These assets should reasonably be expected
to be collected within a year or within the normal operating cycle of a business.
It includes but is not restricted to:
Trade accounts (field 18297)
Installment sales account receivables and notes
Trade notes and receivables
Charge account
Due from factor
Equity in accounts receivable sold to financial subsidiaries
Due from finance subsidiary
Unbilled shipments received by customers
Unbilled lease revenue
Accrued Interest
Receivables of discontinued operations
Current portion of net investment in sales-type leases
Deferred billings on contracts
Earned and unbilled costs of contracts to be billed within one year
Due from unconsolidated subsidiaries, affiliates or associated companies
Current portion of long-term receivables (includes mortgage and notes receivable)
U.S. government contract billing
Income tax recoverable or refund
Unbilled sources
Receivable from sale of assets
Litigation claims receivable
Due from officers and employees (within one year)
Dividend receivable
Stock subscription receivables
Salary & Pension Funds

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 Alphabetical List of Field Definitions - R

Banker's trade acceptances for non-financial institutions or corporations

Costs recoverable through rate adjustments
Bills of Exchange
Provision for bad debt (field 18298)
It excludes:
For non-U.S. corporations, long term receivables are excluded from current assets even though
included in net receivables
Due to factor
Footnotes:
A. Includes other current non-trade receivables and/or other current assets
B. Includes current and/or non-current non-trade receivables
C. Gross receivables; provision for bad debts is on liability side, but cannot be determined
D. Adjusted to excluded long term receivables
F. Includes some types of loans
G. Includes near cash items
H. Long term receivables cannot be separated
I. Includes short-term investments
J. Long term receivables cannot be separated and gross receivables
K. Long Term Receivables cannot be separated and includes other current non-trade receivables and/or
other current assets
L. Adjusted to exclude bad debt
M. Includes prepaid expenses

Receivables % Total Current Assets

Liquidity Ratio, Annual Item; Field 08121
All Industries:
(Receivables (Net) / Current Assets-Total) * 100

Receivables % Total Current Assets - 5 Yr Avg

Liquidity Ratio, Annual Item; Field 08125
All Industries:
Arithmetic average of the last five years of Receivables % Current Assets

Redeemable Preferred Stock

Supplementary (Liability) Data, Annual Item; Field 18290
All Industries:
REDEEMABLE PREFERRED STOCK represents stock which carries a higher dividend rate than other
preferred and is callable by the company at a stated call or redemption price. The call price is usually
higher than the par value. This is done in order to compensate the owner for the involuntary loss of his
investment. The redemption provision may merely establish the right to call the stock or may require the
establishment of a sinking fund for the redemption of a specified amount of the stock each year. This item
is shown at involuntary liquidation value.
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

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 Alphabetical List of Field Definitions - R

Redeemable Preferred Stock

Asset Data, Annual Item; Field 02214
Insurance Companies:
REDEEMABLE PREFERRED STOCK represents the insurance company's' investment in stock which
carries a higher dividend rate and is callable by the company at a stated redemption price.

Reduction In Long Term Debt

Cash Flow Data, Annual Item; Field 04701
All Industries:
REDUCTION IN LONG TERM DEBT represents funds used to reduce long term debt, capitalized lease
obligations and includes decrease in debt from the conversion of debentures into common stock.
Footnotes:
A. Includes common and preferred, redeemed, retired or converted
B. Includes reduction of short term debt
C. Includes other long term liabilities
D. Includes increase in long term debt

Region
Descriptive Data, Current Item; Field 06028
All Industries:
REGION represents the region of the world that the company is domiciled in. This variable is
alphanumeric and 80 bytes in length. Each byte from left to right corresponds to a region in this list from
the top down. An "X" in a given byte indicates that the company belongs in that region.
BYTE REGION
1 Americas
2 Europe/Africa
3 Asia Pacific
4 Emerging Market
5 Worldscope International (all non-US)
6 U.S. Financial (US & Canada)
This item is also available at the security level.

Registrar Details
Descriptive Data, Current Items; Fields 18121, 18122, 18123, 18124, 18125, 18126
All Industries:
Available for only U.K. and Ireland, REGISTRAR represents the agency that is responsible for tracking
and maintaining the current owners of bond issues and the stockholders of a company. The registrar also
insures that the stock in circulation does not exceed the authorized amount and in the case of bonds
certifies that the bond is a company’s genuine debt obligation. The fields are defined as follows:
Field 18121 Registrar Name
Field 18122 Registrar Address
Field 18123 Registrar Telephone Number
Field 18124 Registrar Fax Number
Field 18125 Registrar Website
Field 18126 Email Address

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 Alphabetical List of Field Definitions - R

Reinsurance & Adjustment Reserves

Supplementary (Expense) Data, Annual Item; Field 01005
Insurance Companies:
REINSURANCE & ADJUSTMENT RESERVES represent the difference between the premiums for the
amount of insurance that the company has transferred (ceded) to another insurance company and the
amount of reinsurance risk that the company has assumed from other insurance companies.

Reinvestment Rate - Per Share

Profitability Ratio, Annual/Interim Item; Field 08651
All Industries:
Annual Time Series:
(Earnings Per Share - Dividends Per Share) / Average of Last Year's and Current Year’s Book Value Per
Share * 100
Interim Time Series:
(Trailing 12 Months Earnings Per Share – Trailing 12 Months Dividends Per Share) / Average of Last
Year's and Current Year’s Book Value Per Share * 100
This calculation uses restated data for last years values where available.

Reinvestment Rate Per Share – Fiscal

Profitability Ratio, Annual Item; Field 08653
All industries
((Current year EPS fiscal – Dividends per share) /Average of Last Year’s and Current Year’s Book Value Per
Share Fiscal) * 100
The calculation is based on Worldscope field 05491 Book Value Per Share-Fiscal, field 05202 Earnings
Per Share-Fiscal and field 05110 Dividends Per Share-Fiscal.
This calculation uses restated data for last years values where available.
This item is also available at the security level and is only available in the annual original time series.

Reinvestment Rate - Per Share - Current

Profitability Ratio, Current Item; Field 08652
All Industries:
(Earnings Per Share-Last 12 Mos. - Dividends Per Share-Last 12 Mos.) / Book Value Per Share a year
ago * 100

Reinvestment Rate - Per Share - 5 Yr Avg

Profitability Ratio, Annual Item; Field 08655
All Industries:
Arithmetic average of the last five years of Reinvestment Rate - Per Share

Reinvestment Rate - Total (%)

Profitability Ratio, Annual Item; Field 08656
All Industries:
(Net Income before Preferred Dividends - Preferred Dividends (Cash) - Common Dividends (Cash) /
Average of Last Year's and Current Year’s Common Equity * 100

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Exceptions:
Finland (95 and prior years) and Norway (93 and prior years):
All Industries:
(Net Income before Preferred Dividends + Reserves-Increase/Decrease - Preferred Dividends
(Cash) - Common Dividends (Cash)) / Average of Last Year's and Current Year’s (Common
Equity + Last Year's Non-Equity Reserves) * 100
Sweden (88 and prior years):
All Industries:
(Net Income before Preferred Dividends + Reserves-Increase/Decrease *.5 - Preferred
Dividends (Cash) - Common Dividends (Cash)) / Average of Last Year's and Current Year’s
(Common Equity + (Last Year's Non-Equity Reserves * .5)) * 100
Sweden (89):
All Industries:
(Net Income before Preferred Dividends + Reserves-Increase/Decrease *.7 - Preferred
Dividends (Cash) - Common Dividends (Cash)) / (Average of Last Year's and Current Year’s
Common Equity + Average of (Last Year’s Non Equity Reserve *.5 and Current Year's Non-
Equity Reserves * .7))) * 100
Sweden (90-92):
All Industries:
(Net Income before Preferred Dividends + Reserves-Increase/Decrease *.7 - Preferred
Dividends (Cash) - Common Dividends (Cash)) / Average of Last Year's and Current Year’s
(Common Equity + (Last Year's Non-Equity Reserves * .7)) * 100
Sweden (93):
All Industries:
(Net Income before Preferred Dividends + Reserves-Increase/Decrease - Preferred Dividends
(Cash) - Common Dividends (Cash)) / Average of Last Year's and Current Year’s Common
Equity + Average of (Last Year's Non-Equity Reserves * .7 and Current Year’s Non Equity
Reserve))) * 100
Sweden (94 and subsequent years):
All Industries:
(Net Income before Preferred Dividends - Preferred Dividends (Cash) - Common Dividends
(Cash)) / Average of Last Year's and Current Year’s Common Equity * 100
This calculation uses restated data for last year’s values where available.

Reinvestment Rate - Total (%) - 5 Yr Avg

Profitability Ratio, Annual Item; Field 08660
All Industries:
Arithmetic average of the last five years of Reinvestment Rate

Rental Income
Supplementary (Income) Data, Annual Item; Field 01024
Other Financial Companies:
RENTAL INCOME represents the income earned from the use of property and equipment by a lessee.
Data for this field is generally not available prior to 1991.

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Rental Income
Supplementary (Income) Data, Annual Item; Field 18276
Industrials:
RENTAL INCOME represents non-operating income from rental of assets. This item is supplementary to
Net Other Income/Expense (WS 01262).
This item is available in the annual original and annual restated time series for detailed and limited companies,
full and fast updates.

Rental/Leased Property
Asset Data, Annual Item; Field 18378
Industrials, Other Financial Companies:
RENTAL/LEASED PROPERTY represents assets that the company owns and rents or leases to others.
Data for this field is generally not available prior to 1989.
It excludes:
Equipment under capitalized leases
Footnotes:
A. No standard text
C. Net of depreciation
D. Includes other

Rental/Operating Lease Expense

Supplementary (Expense) Data, Annual Item; Field 18140
All Industries:
RENTAL/OPERATING LEASE EXPENSE represents the amount of rental expense paid for operating
leases during the year.
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

Research And Development Expense

Supplementary (Expense) Data, Annual Item; Field 01201
All Industries:
RESEARCH AND DEVELOPMENT EXPENSE represents all direct and indirect costs related to the
creation and development of new processes, techniques, applications and products with commercial
possibilities.
These costs can be categorized as:
1. Basic research
2. Applied research
3. Development costs of new products
It includes but is not restricted to:
Software Expense
Design and Development Expense
It excludes:
Customer or government sponsored research
amortization
For oil, gas, coal, drilling and mining companies, purchase of mineral rights
Engineering Expense

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 Alphabetical List of Field Definitions - R

Contributions by government, customers, partnerships or other corporations to the company's

research and development expense
Footnotes:
A. Worldwide
B. Domestic companies
C. Parent company
D. Includes contributions from government, customers, partnerships or other corporations
F. Includes science or technology expense
H. Excludes cost of plant research and development
I. Includes engineering expense
J. Included in Cost of Goods Sold
K. Includes market testing & research
L. Includes exploration expense
M. No standard text

Research And Development/Sales

Profitability Ratio, Annual Item; Field 08341
All Industries:
Research and Development Expense / Net Sales or Revenues * 100

Research And Development/Sales - 5 Yr Avg

Profitability Ratio, Annual Item; Field 08345
All Industries:
Arithmetic average of the last five years of Research and Development Sales

Reserve For Loan Losses

Asset Data, Annual Item; Field 02275
Banks, Other Financial Companies:
RESERVE FOR LOAN LOSSES represent a reserve set aside by the bank or financial company to cover
possible loan losses.
It includes (for Banks):
Net loan losses (field 01275)
Footnotes:
A. Includes other provisions
B. No standard text

Reserve For Loan Losses % Total Assets

Other Ratio, Annual Item; Field 15156
Banks:
Reserve for Loan Losses / (Total Assets - Customer Liabilities on Acceptances) * 100
Other Financial Companies:
Reserve for Loan Losses / (Total Assets - Custody Securities) * 100
Customer Liabilities on Acceptances only subtracted when included in Total Assets

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Reserve For Loan Losses % Total Assets - 5 Yr Avg

Other Ratio, Annual Item; Field 15159
Banks, Other Financial Companies:
Arithmetic average of the last five years of Reserve for Loan Losses % Total Assets

Reserve For Loan Losses % Total Capital

Leverage Ratio, Annual Item; Field 15115
Banks, Other Financial Companies:
Reserve for Loan Losses / Total Capital * 100

Reserve For Loan Losses % Total Capital - 5 Yr Avg

Leverage Ratio, Annual Item; Field 15118
Banks, Other Financial Companies:
Arithmetic average of the last five years Reserve for Loan Losses % Total Capital

Reserve For Loan Losses % Total Loans

Other Ratio, Annual Item; Field 15073
Banks, Other Financial Companies:
Reserve for Loan Losses / (Loans-Total - Interbank Loans) * 100
Other Financial Companies:
Reserve for Loan Losses / Loans-Total * 100

Reserve For Loan Losses % Total Loans - 5 Yr Avg

Other Ratio, Annual Item; Field 15076
Banks, Other Financial Companies:
Arithmetic average of the last five years Reserve for Loan Losses % Total Loans

Reserves - Increase/Decrease
Expense Data, Annual Item; Field 01301
All Industries:
RESERVES - INCREASE/DECREASE represents allocations to and/or from discretionary reserves and is
most common in European countries. Only allocations to reserves included in net income apply. This item
is not available for U.S. Corporations.
Footnotes:
A. Includes depreciation expense
B. Not comparable and includes depreciation expense
C. Includes other charges
D. Includes provision for loan losses
F. Includes minority interest

Restructuring Expense
Supplementary (Expense) Data, Annual Item; Field 18227
All Industries:
RESTRUCTURING EXPENSE represents the pre-tax cost of reorganizing a company's operations. This
item includes Restructuring Provisions.

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 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.

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Return On Assets
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

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 Alphabetical List of Field Definitions - R

Return On Earning Assets - 5 Yr Avg

Profitability Ratio, Annual Item; Field 15570
Banks:
Arithmetic average of the last five years Return on Earning Assets

Return On Equity – GAAP

Profitability Ratio, Annual Item; Field 08295
All Industries:
Net Income-GAAP / Last Year's Common Equity-GAAP * 100
This item is only available for ADRs trading on the NYSE, ASE or NASDAQ and is generally not available prior
to 1995.

Return On Equity – GAAP – 3 Yr Avg

Profitability Ratio, Annual Item; Field 08297
All Industries:
Arithmetic average of the last three years Return on Equity GAAP
This item is only available for ADRs trading on the NYSE, ASE or NASDAQ and is generally not available prior
to 1997.

Return On Equity – GAAP – 5yr Avg

Profitability Ratio, Annual Item; Field 08299
All Industries:
Arithmetic average of the last five years Return on Equity GAAP
This item is only available for ADRs trading on the NYSE, ASE or NASDAQ and will not be available until 1999.

Return On Equity - Per Share

Profitability Ratio, Annual/Interim Item; Field 08371
All Industries:
Annual Time Series:
Earnings Per Share / Average of Last Year's and Current Year’s Book Value Per Share * 100
Interim Time Series:
Trailing 12 Months Earnings Per Share / Average of Last Year's and Current Year’s Book Value Per
Share * 100
This calculation uses restated data for last years values where available.

Return On Equity Per Share - Fiscal

Profitability Ratio, Annual item; Field 08302
All industries:
(Current Year’s EPS fiscal / Average of Last Year’s and Current Year’s Book Value Per Share Fiscal) *
100
The calculation is based on Worldscope field 05491 Book Value Per Share-Fiscal and field 05202
Earnings Per Share-Fiscal. It uses restated data for last years values where available.
This item is also available at the security level and is only available in the annual original time series).

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 Alphabetical List of Field Definitions - R

Return On Equity - Per Share - Current

Profitability Ratio, Current Item; Field 08372
All Industries:
Earnings Per Share-Last 12 Months / Prorated Book Value Per Share * 100

Return On Equity - Per Share - 5 Yr Avg

Profitability Ratio, Annual Item; Field 08375
All Industries:
Arithmetic Average of the last five years of Return on Equity Per-Share

Return On Equity - Total (%)

Profitability Ratio, Annual/Interim Item; Field 08301
All Industries:
(Net Income before Preferred Dividends - Preferred Dividend Requirement) / Average of Last Year's and
Current Year’s Common Equity * 100
For Insurance companies, Policyholders’ Surplus is substituted where Net Income before Preferred
Dividends is not available and Policyholders’ Equity where Common Equity is not available.
Exceptions:
Finland (95 and prior years) and Norway (93 and prior years):
All Industries:
(Net Income before Preferred Dividends - Preferred Dividend Requirement + Reserves-
Increase/Decrease) / (Average of Last Year's and Current Year’s Non-Equity Reserves +
Average of Last Year's and Current Year’s Common Equity) * 100
Sweden (88 and prior years):
All Industries:
(Net Income before Preferred Dividends - Preferred Dividend Requirement + Reserves-
Increase/Decrease * .5) / (Average of Last Year's and Current Year’s( Non-Equity Reserves *
.5) + Average of Last Year's and Current Year’s Common Equity) * 100
Sweden (89):
All Industries:
(Net Income before Preferred Dividends - Preferred Dividend Requirement + Reserves-
Increase/Decrease * .7) / (Average of (Last Year's Non Equity Reserve *.5 and Current Year’s
Non-Equity Reserves * .7)+ Average of Last Year's and Current Year’s Common Equity) * 100
Sweden (90-92):
All Industries:
(Net Income before Preferred Dividends - Preferred Dividend Requirement + Reserves-
Increase/Decrease * .7) / (Average of Last Year's and Current Year’s ( Non-Equity Reserves *
.7)+ Average of Last Year's and Current Year’s Common Equity) * 100
Sweden (93):
All Industries:
(Net Income before Preferred Dividends - Preferred Dividend Requirement + Reserves
Increase/Decrease) / (Average of (Last Year's Non Equity Reserve *.7 and Current Year’s Non-
Equity Reserves )+ Average of Last Year's and Current Year’s Common Equity) * 100
Sweden (94 and subsequent years):
All Industries:
(Net Income before Preferred Dividends - Preferred Dividend Requirement / Average of Last
Year's and Current Years Common Equity * 100

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 Alphabetical List of Field Definitions - R

Interim Time Series:

Trailing 12 Months Net Profit / Average of Last Year's and Current Year’s Common Equity * 100
This calculation uses restated data for last year’s values where available.

Return On Equity - Total (%) - 5 Yr Avg

Profitability Ratio, Annual Item; Field 08305
All Industries:
Arithmetic average of the last five years of Return on Equity

Return On Invested Capital

Profitability Ratio, Annual Item; Field 08376
All Industries:
(Net Income before Preferred Dividends + ((Interest Expense on Debt - Interest Capitalized) * (1-Tax
Rate))) / Average of Last Year's and Current Year’s (Total Capital + Last Year's Short Term Debt &
Current Portion of Long Term Debt) * 100
This calculation uses restated data for last years values where available.

Exceptions:
U.S. Companies:
Standard Tax Rate Used in Calculations:
86 and prior years: 46%
87 to 94: 34%
95 and subsequent years: 35%

Return On Invested Capital - 5 Yr Avg

Profitability Ratio, Annual Item; Field 08380
All Industries:
Arithmetic average of the last five years of Return on Invested Capital

Return On Net Assets

See RETURN ON EQUITY.

Revaluation Reserve
Shareholders' Equity Data, Annual Item; Field 03492
All Industries:
REVALUATION RESERVE represents a reserve created by the revaluation of assets.
Data for this field is generally not available prior to 1989.

Revenues
See NET SALES OR REVENUES

Risk Adjusted Assets

See RISK WEIGHTED ASSETS

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 Alphabetical List of Field Definitions - R

Risk Weighted Assets

Supplementary Data, Annual & Interim Item; Field 18156
Banks:
RISK WEIGHTED ASSETS represents the total of the carrying value of each asset class multiplied by
their assigned risk weighting, as defined by banking regulations. This item may also be referred to as risk
adjusted assets and may be abbreviated as RWA.
f this item is not reported then it is calculated by taking the dollar value of Total Capital (as reported by the
bank) and dividing it by the Capital Ratio (as reported by the bank). If only the dollar value of Tier1 Capital
and Tier1 Ratio are reported then these items would be substituted for Total Capital and Capital Ratio in
the calculation (as reported by the bank).
This item is available in the annual time series and the quarterly, semi-annual and trimester interim time series.
It is only available at the company level.

RWA
See RISK WEIGHTED ASSETS

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 S
Salaries And Benefits Expense
See STAFF COSTS

Sales
See NET SALES OR REVENUES

Sales/Revenues – GAAP
Supplementary (Income) Data, Annual Item; Field 06801
All Industries:
SALES/REVENUES – GAAP represents the sales/revenues of a non-U.S. company adjusted to conform
to U.S. Generally Accepted Accounting Principles. See definition for NET SALES OR REVENUES for
additional information.
This item is presented in U.S. dollar (converted at the 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.

Sales Per Employee

Profitability Ratio, Annual Item; Field 08351
All Industries:
Net Sales or Revenues / Employees

Sales Per Employee - 5 Yr Avg

Profitability Ratio, Annual Item; Field 08355
All Industries:
Arithmetic average of the last five years of Sales Per Employee

Sales Per Share

Stock Data, Annual Item; Field 05508
All Industries:
SALES PER SHARE represents the per share amount of the company's sales or revenues.
This item is also available at the security level for 1987 and subsequent years and is shown per 1,000 shares
for Brazilian companies.

Savings Deposits % Total Deposits

Other Ratio, Annual Item; Field 15184
Banks:
Savings and Other Time Deposits / Deposits-Total * 100

Savings Deposits % Total Deposits - 5 Yr Avg

Other Ratio, Annual Item; Field 15187
Banks:
Arithmetic average of the last five years of Savings Deposits % Total Deposits

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 Alphabetical List of Field Definitions - S

Savings/Other Time Deposits

Liability Data, Annual Item; Field 03015
Banks:
SAVINGS/OTHER TIME DEPOSITS represent interest bearing deposits in the bank.
It includes but is not restricted to:
Interest bearing deposits
Money Market deposits
Term Certificates
Certificates of Deposits greater than $100,000
Consumer Certificates of Deposits
Time Deposits
Savings Deposits
Negotiable certificates of deposits
Other time deposits - retail (U.K.)
Other time deposits - wholesale (U.K.)
Footnotes:
A. Other short term liabilities included
B. May include borrowings
C. Includes due to banks
D. May include some demand deposits

Securities Inventory
Asset Data, Annual Item; Field 02130
Other Financial Companies:
SECURITIES INVENTORY represents securities owned by the firm as part of their portfolio.
It includes but is not restricted to:
Corporate securities
Government and agency securities
Mortgages and mortgaged backed securities
Money Market instruments
Municipal securities
Bull position (U.K. term)
Footnotes:
A. May include investments
B. Includes cash or near cash items

Securities Purchased Under Resale Agreements

Supplementary (Asset) Data, Annual Item; Field 02211
Banks, Other Financial Companies:
SECURITIES PURCHASED UNDER RESALE AGREEMENTS represents the purchase of government
securities on a temporary basis, normally fifteen days or less. These securities are usually sold back at
stated price and by a given date. This is done through the Federal Reserve.
Data for this field is generally not available prior to 1990.
Footnotes:
A. Included in federal funds

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 Alphabetical List of Field Definitions - S

Securities Sold But Not Yet Purchased (Short Call)

Supplementary (Liability) Data, Annual Item; Field 03059
Other Financial Companies:
SECURITIES SOLD BUT NOT YET PURCHASED (SHORT CALL) represents the selling of a security
which the seller does not own but will have to purchase so that the shares can be delivered to the buyer.
This is usually done when the seller believes that the value of the stock will decline. The seller hopes to
be able to purchase the shares needed to fulfil the sale at a lower price than he sold them for thus making
a profit.
It includes but is not restricted to:
Bear positions (U.K. term)
Margin accounts

Securities Sold Under Repurchase Agreements

Supplementary (Liability) Data, Annual Item; Field 03056
Banks, Other Financial Companies:
SECURITIES SOLD UNDER REPURCHASE AGREEMENTS represent securities sold on a short term
basis that are bought back by the bank. Repurchase agreements usually call for the securities to be
bought back by a certain date at a stated price. Banks also use repurchase agreements to maximize
earnings on treasury issues on a short term basis.
Footnotes:
A. Included in federal funds

SEDOL Number
Descriptive Data, Current Item; Field 06006
All Industries:
SEDOL NUMBER represents the seven digit security identifier assigned by the London Stock Exchange.
This item also available at the security level.

SEDOL Number - Mult Share 1, 2, 3, 4, 5, 6, 7

Descriptive Data, Current Items; Fields 20005, 20105, 20205, 20305, 20405, 20505, 20605, respectively
All Industries:
SEDOL NUMBER - MULT SHARE 1, 2, 3, 4, 5, 6, 7 represents the seven digit security identifier assigned
for each type of common/ordinary security by the London Stock Exchange.
For companies with more than one type of common/ordinary share, the SEDOL shown is for the share identified
in field 6005 - Type of Share.

Selling, General & Administrative Expenses

Expense Data, Annual Item; Field 01101
Industrials, Insurance, Other Financials:
SELLING, GENERAL & ADMINISTRATIVE EXPENSES represents expenses not directly attributable to
the production process but relating to selling, general and administrative functions.
It includes but is not restricted to:
Marketing expense
Strike expense
Pension costs, and other employee benefits if a company does not buy or make goods to sell
Parent company charges for administrative services
For motion picture and entertainment companies, amortization of film costs

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 Alphabetical List of Field Definitions - S

Amortization of tools and dies where the usable life is two years or less (i.e., automobile industry,
aircraft manufacturing, etc.)f
Payroll taxes
Social Security taxes
Other operating expenses if a company does not buy or make goods to sell
Other operating expenses when no selling, general & administrative expense is reported but cost of
goods sold is
Commissions
Advertising expense
Product promotion expense
Engineering expense, when the company has no operating revenues derived from engineering
activities
Directors' fees & remuneration
Delivery expense
Bad debt expense (provision for doubtful accounts)
Research and Development Expense (field 01201)
Lease expense
Petition expense
For software companies, related expense of software development
Depreciation and amortization of intangibles charged to selling, general and administrative expenses
It excludes:
For U.S. corporations, depreciation and amortization charged to selling, general and administrative
expenses when reported by the company
Moving expense
Foreign currency translation gains or losses
Idle plant expense
Profit on sales of properties (except for securities, etc.) for companies in the oil, coal, airline and other
industries where these transactions are considered a normal part of doing business
Supplies
Taxes other than income taxes
Amortization of deferred costs
Cost of franchise sales
Improvement to leased property
Geological and geophysical expense
Discontinued operations or extraordinary charges or credits
Amortization of Goodwill
Insurance, Other Financial Companies:
SELLING, GENERAL & ADMINISTRATIVE EXPENSES represents all expenses relating to selling &
administration expenses of the company.
It includes but is not restricted to:
For Insurance Companies:
Pension costs
Employee benefits
Payroll taxes
Social Security taxes
Parent company charges for administrative services
Commissions
Advertising expense
Directors fees & remuneration
Bad debt expense

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 Alphabetical List of Field Definitions - S

Underwriting expenses (Insurance only) (field 01081)

Insurance taxes
For Other Financial Companies:
Pension costs
Employee benefits
Payroll taxes
Social Security taxes
Parent company charges for administrative services
Commissions
Advertising expense
Directors fees & remuneration
Footnotes:
A. No standard text
B. Included in Cost of Goods Sold and/or other Operating Expense
C. Includes other income
D. Includes provisions for loan loss
F. Foreign currency translation differences are included
G. All or part of underwriting expenses are included
H. Income taxes are included
I. Includes some interest expense
J. Includes some long term insurance reserve charges
K. Includes some non-operating expense (income)
L. Interest expense is included as operating expense
M. Includes income tax expense
N. Includes a portion of depreciation

Selling, General And Administrative Expenses/Sales

Profitability Ratio, Annual Item; Field 08336
Industrials, Other Financial Companies:
(Selling, General and Administrative Expenses - Research and Development Expense) / Net Sales or
Revenues * 100

Selling, General And Administrative Expenses/Sales - 5 Yr Avg

Profitability Ratio, Annual Item; Field 08340
Industrials, Other Financial Companies:
Arithmetic average of the last five years of Selling, General and Administrative Expense / Net Sales

Separate And Variable Account Assets

Asset Data, Annual Item; Field 02290
Insurance Companies:
SEPARATE AND VARIABLE ACCOUNT ASSETS represent funds for which investment income and
investment gains and losses accrue directly to, and investment risk is borne by, the policyholders.
Separate accounts are legally segregated and are not subject to the claims which may arise out of any
other business of the insurance company. Deposits and investment income of such separate accounts
are included in the revenues with the corresponding liability increases included in benefits and expenses.

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Separate And Variable Account Liabilities

Supplementary (Liability) Data, Annual Item; Field 03035
Insurance Companies:
SEPARATE AND VARIABLE ACCOUNT LIABILITIES represent funds for which investment income and
investment gains and losses accrue directly to, and investment risk is borne by, the policyholders.
Separate accounts are legally segregated and are not subject to the claims that may arise out of any
other business of the insurance company. Deposits and investment income of such separate accounts
are included in the revenues with the corresponding liability increases included in benefits and expenses.

Share Type
See TYPE OF SHARE

Shareholders - Common
See COMMON SHAREHOLDERS

Shares Outstanding
See COMMON SHARES OUTSTANDING

Short Term Debt & Current Portion Of Long Term Debt

Liability Data, Annual Item; Field 03051
All Industries:
SHORT TERM DEBT & CURRENT PORTION OF LONG TERM DEBT represents that portion of debt
payable within one year including current portion of long term debt and sinking fund requirements of
preferred stock or debentures.
It includes but is not restricted to:
Current portion of long-term debt (field 18232)
Notes payable, arising from short-term borrowings
Current maturities of participation and entertainment obligations
Contracts payable for broadcast rights
Current portion of advances and production payments
Current portion of long term debt that must be paid back during the next twelve months and included in
long term debt
Bank Overdrafts
Advances from subsidiaries/associated companies, if the term of the loan is not known it is assumed
to be long term debt
Current portion of preferred stock of a subsidiary
Treasury tax and loan demand notes
Short sales of U.S. government securities
Eurodollar borrowings, if not reported separately and the amount cannot be separated
For Banks:
It includes but is not restricted to:
Federal Funds (liability) securities sold under repurchase agreements (field 03055)
For Other Financial Companies:
It includes but is not restricted to:
Securities sold under repurchase agreements (field 03056)
For All Industries:
It excludes:

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Securities loaned
Footnotes:
A. Notes payable included in accounts payable
B. May include long term borrowings
C. Includes debts due in four years or less for Germany
D. Non-Operational borrowings are included
F. No standard text

Short Term Investments

Asset Data, Annual Item; Field 02008
Industrials, Other Financial Companies:
SHORT TERM INVESTMENTS represent temporary investments of excess cash in marketable securities
that can be readily converted into cash.
It includes but is not restricted to:
Short-term obligations of the U.S. government
Stocks, bonds, or other marketable securities listed as short-term investments
Time certificates of deposit
Time deposits
Eurodollar bank time deposits
U.S. government treasury bills
Corporate securities - stocks, bonds
Municipal securities
Commercial paper
Money market mutual fund shares
Post office time deposits (non-U.S.)
Short-term investments
Temporary investments
It excludes:
Commercial paper issued by unconsolidated subsidiaries to parent company (this is included in
receivables)
Amount due from sale of debentures (this is included in receivables)
Checks written by the company but not yet deposited and charged to the company's bank account
Promissory notes
Footnotes:
A. Includes long term investments
B. Includes securities due four years or less for Germany
C. Cash on hand is included
D. Includes cash and securities held for regulatory purposes

SIC Codes
Descriptive Data, Current Items; Fields 07021, 07022, 07023, 07024, 07025, 07026, 07027, 07028
All Industries:
SIC CODES were developed by the U.S. government to provide a standard industry classification that
covers all the economic activities of the United States. They are derived from the 1987 edition of the
Standard Industrial Classification Manual compiled by the Executive Office of the President of the United
States, Office of Management and Budget. These SIC codes are assigned to both U.S. and non-U.S.
companies according to the type of business in which they are engaged. A company may have up to
eight SIC codes assigned to it or as little as one depending on the number of business segments that
make up the company's revenue. If a sales breakdown for segments is available SIC Code 1 would
represent the business segment which provided the most revenue. SIC Code 8 would represent the

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segment that provided the least revenue. If a sales breakdown is not available the SIC Code is assigned
according to the best judgement of Worldscope.

Staff Costs
Supplementary (Expense) Data, Annual Item; Field 01084
All Industries:
STAFF COSTS represents wages paid to employees and officers of the company.
It includes but is not restricted to:
All employee benefits such as health insurance and contributions to pension plans
Footnotes:
A. No standard text

State And Municipal Securities

Asset Data, Annual Item; Field 02207
Banks:
STATE AND MUNICIPAL SECURITIES represents the purchase of securities that would create a loan to
a state and/or a municipal government. These bonds are usually long term. Most of these bonds are
exempt from federal taxes on interest.
It includes but is not restricted to:
General obligation bonds
Revenue bonds
Industrial revenue bonds
Mortgage revenue bonds
Municipal bonds
Municipal notes
State/municipal securities available for sale (field 18089)

State/Municipal Securities Available For Sale

Supplementary (Asset) Data, Annual Item; Field 18089
Banks:
STATE/MUNICIPAL SECURITIES AVAILABLE FOR SALE represent the amount of state/municipal
securities that cannot be classified as either investment securities or trading account securities.
Reporting required by U.S. FASB 115. Updated where available in 1993 and subsequent years.
It includes but is not restricted to:
General obligation bonds
Revenue bonds
Industrial revenue bonds
Mortgage revenue bonds
Municipal bonds
Municipal notes
Footnotes:
A. No standard text

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Stock Exchange(s) Listed

Stock Data, Current Item; Field 05427
All Industries:
STOCK EXCHANGE(S) LISTED represents the stock exchange(s) the company is traded on. For
companies with more than one type of common/ordinary share, the stock exchange shown is for the
share type identified in field 6005-Type of Share. This variable is alphanumeric, and 80 bytes in length.
Each byte from left to right corresponds to an exchange in this list from the top down. An "X" in a given
byte indicates that the company is traded on that exchange.
This item is also available at the security level.

BYTE ABBREVIATION EXCHANGE

1 NYSE New York
2 BSE Boston
3 CIN Cincinnati
4 SHG Shanghai
5 MSE Midwest
6 PBW Philadelphia, Baltimore,
Washington
7 PCS Pacific
8 NAS NASDAQ
9 ASE American
10 MON Montreal
11 TOR Toronto
12 AMS Amsterdam
13 BCN Barcelona
14 BRU Brussels
15 CPH Copenhagen
16 DUS Düsseldorf
17 FRA Frankfurt
18 GVA Geneva
19 HEL Helsinki
20 HKG Hong Kong
21 JNB Johannesburg
22 KUL Kuala Lumpur
23 LON London
24 MAD Madrid
25 MBE Melbourne
26 *** Not Used
27 MXK Mexico City
28 NZL New Zealand
29 OSA Osaka
30 OSL Oslo
31 PAR Paris
32 ISE Italian
33 SEO Seoul

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BYTE ABBREVIATION EXCHANGE

34 SIN Singapore
35 STO Stockholm
36 SYD Sydney
37 TYO Tokyo
38 VIE Vienna
39 OTH Others
40 ZHR Zürich
41 ATH Athens
42 BAN Bangkok
43 BOG Bogota
44 BOM Bombay
45 BAR Buenos` Aires
46 CAR Caracas
47 IST Istanbul
48 KAR Karachi
49 LIM Lima
50 LIS Lisbon
51 PHL Philippine
52 RIO Rio De Janeiro
53 SAN Santiago
54 SOP Sao Paulo
55 TAI Taipei
56 JAK Jakarta
57 OTC OTC/Unofficial Markets
58 SZN Shenzhen
59 DUB Dublin
60 LUX Luxembourg
61 TEL Tel Aviv
62 144A 144A
63 BUD Budapest
64 WAR Warsaw
65 AMN Amman
66 NIG Nigeria
67 COL Colombo
68 ZIM Zimbabwe
69 PRG Prague
70 MOS Moscow
71 BRT Bratislava
72 LJB Ljubljana
73 SWB Electronic Bourse
74 CAI Cairo
75 CAS Casablanca

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BYTE ABBREVIATION EXCHANGE

76 ESQ EASDAQ
77 HAM Hamilton
78 VEN TSX Ventures
79 *** Not Used
80 LGO Lagos

Stock Exchange(s) Listed - Mult Share 1, 2, 3, 4, 5, 6, 7

Stock Data, Current Item; Fields 20009, 20109, 20209, 20309, 20409, 20509, 20609, respectively
All Industries:
STOCK EXCHANGE(S) LISTED - MULT SHARE 1, 2, 3, 4, 5, 6, 7 represents the stock exchange(s) that
each common/ordinary share of a company.
See the definition of STOCK EXCHANGE(S) LISTED for more information about this field.

Stock Index Information

Stock Data, Current Item; Field 05661
All Industries:
STOCK INDEX INFORMATION represents the stock market indices the company is a constituent of. This
variable is alphanumeric, and 80 bytes in length. Each byte, from left to right corresponds to an index in
this list from the top down. An "X" in a given byte indicates that the company is included in that index.

BYTE INDEX COUNTRY

1 S&P 500 United States
2 DJ 65 Composite
3 FTSE World Index
4 *** Not Used ***
5 FT-SE 100 United Kingdom
6 Nikkei 225 Japan
7 S&P/TSX Composite Canada
8 All Ordinaries Australia
9 Austrian Traded Austria
10 BEL 20 Belgium
11 KFX Index Denmark
12 HEX 25 Finland
13 CAC 40 France
14 *** Not Used ***
15 Hang Seng Hong Kong
16 ISEQ Overall Index Ireland
17 MIB 30 Italy
18 KLSE Composite Malaysia
19 AEX All Share Netherlands
20 NZX 50 New Zealand
21 OBX 25 Norway
22 Strait Times Industrial Singapore

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BYTE INDEX COUNTRY

23 FTSE/JSE 40 South Africa
24 IBEX 35 Spain
25 OMX Sweden
26 Swiss Market Index Switzerland
27 All Share United Kingdom
28 MERVAL Argentina
29 BOVESPA Brazil
30 IPSA Chile
31 IGBC Index Colombia
32 FTSE/ASE.20 Greece
33 Mumbai Sensitive India
34 IGSG Index Indonesia
35 TOPIX Index Japan
36 LuxX Index Luxembourg
37 IPC (Bolsa) Index Mexico
38 KSE 100 Index Pakistan
39 IGBVL Index Peru
40 Philippine S.E. Composite Philippines
Index
41 PSI 20 Index Portugal
42 KOSPI Index South Korea
43 Taiwan Weighted Stock Index Taiwan
44 SET 50 Thailand
45 ISE National 100 Turkey
46 FT-SE Mid 250 United Kingdom
47 FT-SE Mid 350 United Kingdom
48 Caracas General Index Venezuela
49 DAX Germany
50 *** Not Used ***
51 *** Not Used ***
52 *** Not Used ***
53 SBF 250 France
54 DJ Global Index
55 DJ STOXX
56 DJ EURO STOXX
57 DJ STOXX 50
58 DJ EURO STOXX 50
59 HDAX Germany
60 SBF 120 France
61 TSE 60 Canada
62 WIG 20 Poland

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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 pre-
tax 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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Reverse Splits

Stocks (Current Assets)

See INVENTORIES – TOTAL

Summary Data As Reported EPS - Basic: Current Year, Year Minus 1, Year Minus 2,
Year Minus 3, Year Minus 4
Stock Data, Annual Items; Fields 19763, 19769, 19775, 19781, 19787, respectively
All Industries
SUMMARY DATA AS REPORTED EPS – BASIC represents earnings based on average common shares
as reported by the company in the summary table adjusted for subsequent stock splits.
This item is reported on a fiscal basis for both U.S. and non-U.S. companies and securities. If disclosed by the
company, these items are also provided at the security level. These items are only available in the annual
original time series and are not available for fiscal years prior to 31 March 2005.

Summary Data As Reported EPS –Diluted: Current Year, Year Minus 1, Year Minus 2,
Year Minus 3, Year Minus 4
Stock Data, Annual Items 19764, 19770, 19776, 19782, 19788, respectively
All Industries
AS REPORTED EPS - DILUTED represents earnings based on average diluted shares as reported by
the company in the summary table adjusted for subsequent stock splits.
This item is reported on a fiscal basis for both U.S. and non-U.S. companies and securities. If disclosed by the
company, these items are also provided at the security level. These items are only available in the annual
original time series and are not available for fiscal years prior to 31 March 2005.

Summary Data As Reported Equity: Current Year, Year Minus 1, Year Minus 2, Year
Minus 3, Year Minus 4
Shareholders Equity data, Annual Items 19765, 19771, 19777, 19783, 19789, respectively
All Industries
SUMMARY DATA AS REPORTED EQUITY represents common and preferred shareholders’ investment
in a company or common equity if that is what is disclosed by the company in the summary table.
These items are only available in the annual original time series and are not available for fiscal years prior to 31
March 2005.

Summary Data As Reported Net Income: Current Year, Year Minus 1, Year Minus 2,
Year Minus 3, Year Minus 4
Income Data, Annual Items 19762, 19768, 19774, 19780, 19786, respectively
All Industries
SUMMARY DATA AS REPORTED NET INCOME represents bottom line net income as disclosed by the
company in the summary table.
These items are only available in the annual original time series and are not available for fiscal years prior to 31
March 2005.

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Summary Data As Reported Revenue: Current Year, Year Minus 1, Year Minus 2, Year
Minus 3, Year Minus 4
Income Data, Annual Items 19761, 19767, 19773, 19779, 19785, respectively
All Industries
SUMMARY DATA AS REPORTED REVENUE represents gross sales and other operating revenue as
disclosed by the company in the summary table.
For Banks - Revenue represents the total Interest income and Non-Interest Income reported
within the summary table

For Insurance Companies – Revenue represents premiums earned, investment income and
other operating income reported within the summary table

For Financial Companies – Revenue represents the as reported revenue within the summary
table
These items are only available in the annual original time series and are not available for fiscal years prior to 31
March 2005.

Summary Data As Reported Year: Current Year, Year Minus 1, Year Minus 2, Year
Minus 3, Year Minus 4
Stock Data, Annual Items; Fields 19760, 19766, 19772, 19778, 19784, respectively
All Industries:
SUMMARY DATA AS REPORTED YEAR represents the four digit year that the summary data belongs
to.
These items are only available in the annual original time series (time series code “A”) and are not available for
fiscal years prior to 31 March 2005.

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 T
Tangible Book Value Per Share
Stock Data, Annual Item; Field 05486
All Industries:
TANGIBLE BOOK VALUE PER SHARE represents the fiscal year end book value of a company
excluding intangible other assets.
This item is shown per 1,000 shares for Brazilian companies and is generally not available prior to 1989.

Tangible Other Assets

Asset Data, Annual Item; Field 02648
All Industries:
TANGIBLE OTHER ASSETS represent other assets not delineated other than intangibles.
Data for this field is generally not available prior to 1989.
It includes but is not restricted to:
Assets from discontinued operations
Claims in litigation
Franchises of a specific duration
Advances to suppliers which are not part of fixed assets
Tooling costs
Licenses of a specific duration
Exploration permits
Import/Export permits
Fuel Security supplies (U.K.)
Inventories not utilized within 1 year (except film industry)
Advance corporation tax (due after 1 year)
Footnotes:
A. May include intangible assets and/or deferred charges
B. No standard text

Tax Rate
Profitability Ratio, Annual Item; Field 08346
All Industries:
Income Taxes / Pre-tax Income * 100
Footnotes:
A. No standard text
B. No standard text
C. No standard text
D. No standard text
F. Not computed
G. Company is not a separate taxable entity for income tax purposes

Tax Rate - 5 Yr Avg

Profitability Ratio, Annual Item; Field 08350
All Industries:
Arithmetic average of the last five years of Tax Rates

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Taxation (Cash Flow)

Supplementary (Cash Flow) Data, Annual Item; Field 04150
All Industries:
TAXATION (CASH FLOW) represents the amount of income taxes paid as reported on the cash flow
statement.
Data for this field is generally not available prior to 1992.
Footnotes:
A. No standard text

Taxes Other Than Income Taxes

Supplementary (Expense) Data, Annual Item; Field 01204
All Industries:
TAXES OTHER THAN INCOME TAXES represent any other operating tax that is not a tax on income.
Data for this field is generally not available prior to 1993.
It includes but is not restricted to:
Property Tax
Taxes on production
Import duties
Ad Valorem taxes
It excludes:
Excise taxes
Windfall profits taxes
Value added taxes
General and service taxes
Payroll Taxes
Footnotes:
A. No standard text

Telex Number
Descriptive Data, Current Item; Field 06032
All Industries:
TELEX NUMBER represents the number used to transmit written messages electronically to the company
via a teletype machine.

Ticker Symbol
Stock Data, Current Item; Field 05601
All Industries:
TICKER SYMBOL represents a symbol used to identify the company on the stock exchanges where it is
listed. Local Ticker symbols are used for non-US corporations. Quick Code is used for Japanese
companies.
This item is also available at the security level.

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Ticker Symbol - Mult Share 1, 2, 3, 4, 5, 6, 7

Descriptive Data, Current Item; Fields 20008, 20108, 20208, 20308, 20408, 20508, 20608, respectively
All Industries:
TICKER SYMBOL - MULT SHARE 1, 2, 3, 4, 5, 6, 7 represents a symbol used to identify each type of
common/ordinary share on the stock exchanges where it is listed. Local Ticker symbols are used for non-
US corporations. Quick Code is used for Japanese companies. For companies with more than one type
of common/ordinary shares, the ticker shown is for the share identified in field 06005 - Type of Share.

Tier 1 Capital
Supplementary (Liability) Data, Annual Item; Field 18228
Banks:
TIER 1 CAPITAL represents the primary capital supporting the lending and deposit activities of a bank.
Data for this field is generally not available prior to 1996 for non-U.S. companies and 1991 for U.S. companies.
It includes but is not restricted to:
Common Stock
Retained Earnings
Perpetual preferred stock
Goodwill acquired before March 1988
Footnotes:
A. No standard text

Tier 2 Capital
Supplementary (Liability) Data, Annual Item; Field 18229
Banks:
TIER 2 CAPITAL represents the supplemental capital supporting the lending and deposit activities of a
bank.
Data for this field is generally not available prior to 1996 for non-U.S. companies and 1991 for U.S. companies.
It includes but is not restricted to:
Limited life preferred stock
Subordinated debt
Loan loss reserves
Footnotes:
A. No standard text

Total Asset Turnover

Asset Utilization Ratio, Annual Item; Field 08401
All Industries:
Net Sales or Revenues / Total Assets
Banks:
Net Sales or Revenues / (Total Assets - Customer Liabilities on Acceptances)
Customer Liabilities on Acceptances only subtracted when included in Total Assets
Other Financial Companies:
Net Sales or Revenues / (Total Assets - Custody Securities)

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Total Asset Turnover - 5 Yr Avg

Asset Utilization Ratio, Annual Item; Field 08405
All Industries:
Arithmetic average of the last five years Total Asset Turnover

Total Assets
Asset Data, Annual Item; Field 02999
All Industries:
TOTAL ASSETS represent the sum of total current assets, long term receivables, investment in
unconsolidated subsidiaries, other investments, net property plant and equipment and other assets.
Banks:
TOTAL ASSETS represent the sum of cash & due from banks, total investments, net loans, customer
liability on acceptances (if included in total assets), investment in unconsolidated subsidiaries, real estate
assets, net property, plant and equipment and other assets.
Insurance Companies:
TOTAL ASSETS represent the sum of cash, total investments, premium balance receivables,
investments in unconsolidated subsidiaries, net property, plant and equipment and other assets.
Other Financial Companies:
TOTAL ASSETS represent the sum of cash & equivalents, receivables, securities inventory, custody
securities, total investments, net loans, net property, plant and equipment, investments in unconsolidated
subsidiaries and other assets.
Footnotes:
B. Excludes contra items (contingent liabilities)
C. Includes trust business assets
D. Adjusted to exclude foreign currency translation gains/losses
F. Adjusted to exclude provision for bad debt/loan losses
G. Adjusted to exclude treasury stock
H. Adjusted to exclude investment in own bonds
I. Adjusted to exclude foreign currency translation losses and provision for bad debts
J. Adjusted to excluded treasury stock and investment in own bonds
K. Adjusted to excluded unappropriated net loss
L. No standard text
M. No standard text
N. Increased by payments on work in progress that has been treated as a current liability
O. Adjusted to exclude deferred taxes

Total Assets – GAAP

Supplementary (Asset) Data, Annual Item; Field 06699
All Industries:
TOTAL ASSETS – GAAP represents the sum Current Assets, Property, Plant and Equipment (Net),
Investments, Loans, Goodwill, Other Intangibles and Other Assets 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 end exchange rate). It is only
available for ADRs trading on the NYSE, ASE or NASDAQ and is generally not available prior to 1994.

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Total Assets (U.S.$)

Supplementary Data, Annual Item; field 07230
All Industries:
TOTAL ASSETS (U.S.$) represent the total assets of the company converted to U.S. dollars using the
fiscal year end exchange rate.
See the definition for TOTAL ASSETS for information about the total assets used in this calculation.

Total Assets - 1 Yr Annual Growth

Growth Rate, Annual Item; Field 08621
All Industries:
(Current Year's Total Assets / Last Year's Total Assets - 1) * 100
Banks:
((Current Year's Total Assets - Current Year's Customer Liabilities on Acceptances) / (Last Year's Total
Assets - Last Year's Customer Liabilities on Acceptance) - 1) * 100
Customer Liabilities on Acceptances only subtracted when included in Total Assets
Other Financial Companies:
((Current Year's Total Assets - Current Year's Custody Securities) / (Last Year's Total Assets - Last
Year's Custody Securities) - 1) * 100
This calculation uses restated data for last years values where available

Total Assets - 5 Yr Annual Growth

Growth Rate, annual Item; Field 08625
All Industries:
((Current Year's Total Assets / Total Assets six years ago, reduced to a compound annual rate) - 1) * 100
Banks:
(((Current Year's Total Assets - Current Year's Customer Liabilities on Acceptances) / (Total Assets -
Customer Liabilities on Acceptances six years ago), reduced to a compound annual rate) - 1) * 100
Customer Liabilities on Acceptances only subtracted when included in Total Assets.
Other Financial Companies:
(((Current Year's Total Assets - Current Year's Custody Securities) / (Total Assets - Custody Securities
six years ago), reduced to a compound annual rate) - 1) * 100

Total Assets – As Reported

Supplementary (Asset) Data, Annual and Interim Item; Field 02300
All Industries:
TOTAL ASSETS - AS REPORTED represents the reported sum of total current assets, long term
receivables, investment in associated companies, other investments, net property plant and equipment
and other assets as reported by the company.
This item is available in the annual and interim original and annual and interim restated time series. It is
supported for detailed and limited companies and for all update types (fast, full and preliminary).

Total Assets/Common Equity Ratio

Leverage Ratio, Annual Item; Field 08287
All Industries:
This is the reciprocal of field 08241 Common Equity % Total Assets.

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See definition for Common Equity % Total Assets in the Worldscope Data Definition Guide for additional
information.
Data for this field is only available for 1989 and subsequent years.

Total Capital
Supplementary Data, Annual Item; Field 03998
All Industries:
TOTAL CAPITAL represents the total investment in the company. It is the sum of common equity,
preferred stock, minority interest, long-term debt, non-equity reserves and deferred tax liability in untaxed
reserves. For insurance companies policyholders' equity is also included.

Total Capital % Total Assets

Leverage Ratio, Annual Item; Field 15121
All Industries:
Total Capital / Total Assets * 100
Banks:
Total Capital / (Total Assets - Customer Liabilities on Acceptances) * 100
Customer Liabilities on Acceptances only subtracted when included in Total Assets
Other Financial Companies:
Total Capital / (Total Assets - Custody Securities) * 100

Total Capital % Total Assets - 5 Yr Avg

Other Ratio, Annual Item; Field 15124
All Industries:
Arithmetic average of the last five years of Total Capital % Total Assets

Total Capital % Total Deposits

Leverage Ratio, Annual Item; Field 15025
Banks:
Total Capital / Deposits-Total * 100

Total Capital % Total Deposits - 5 Yr Avg

Leverage Ratio, Annual Item; Field 15028
Banks:
Arithmetic average of the last five years of Total Capital % Total Deposits

Total Debt
Liability Data, Annual Item; Field 03255
All Industries:
TOTAL DEBT represents all interest bearing and capitalized lease obligations. It is the sum of long and
short term debt.

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Total Debt % Common Equity

Leverage Ratio, Annual Item; Field 08231
All Industries:
(Long Term Debt + Short Term Debt & Current Portion of Long Term Debt) / Common Equity * 100
Insurance Companies:
If Common Equity is not available, Policyholders Equity is substituted

Total Debt % Common Equity - 5 Yr Avg

Leverage Ratio, Annual Item; Field 08235
All Industries:
Arithmetic average of the last five years of Total Debt % Common Equity

Total Debt % Total Assets

Leverage Ratio, Annual Item; Field 08236
All Industries:
(Short Term Debt & Current Portion of Long Term Debt + Long Term Debt) / Total Assets * 100
Banks:
(Short Term Debt & Current Portion of Long Term Debt + Long Term Debt) / (Total Assets - Customer
Liabilities on Acceptances) * 100
Customer Liabilities on Acceptances only subtracted when included in Total Assets
Other Financial Companies:
(Short Term Debt & Current Portion of Long Term Debt + Long Term Debt) / (Total Assets - Custody
Securities) * 100

Total Debt % Total Assets - 5 Yr Avg

Leverage Ratio, Annual Item; Field 08240
All Industries:
Arithmetic average of the last five years of Total Debt % Total Assets

Total Debt % Total Capital

Leverage Ratio, Annual Item; Field 08221
All Industries:
(Long Term Debt + Short Term Debt & Current Portion of Long Term Debt) / (Total Capital + Short Term
Debt & Current Portion of Long Term Debt) * 100

Total Debt % Total Capital - 5 Yr Avg

Leverage Ratio, Annual Item; Field 08225
All Industries:
Arithmetic average of the last five years of Total Debt % Total Capital

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Total Deposits % Total Assets

Leverage Ratio, Annual Item; Field 15037
Banks:
Deposits-Total / (Total Assets - Customer Liabilities on Acceptances) * 100
Customer Liabilities on Acceptances only subtracted when included in Total Assets
Other Financial Companies:
Deposits-Total / (Total Assets - Custody Securities) * 100

Total Deposits % Total Assets - 5 Yr Avg

Leverage Ratio, Annual Item; Field 15040
Banks, Other Financial Companies:
Arithmetic average of the last five years Total Deposits % Total Assets

Total Equity – GAAP

Supplementary (Liability) Data, Annual Item; Field 06798
All Industries:
TOTAL EQUITY – GAAP represents the sum of the preferred stock and common equity 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 end exchange rate). It is only
available for ADRs trading on the NYSE, ASE or NASDAQ and is generally not available prior to 1994.

Total Intangible Other Assets - Accumulated Amortization

Asset Data, Annual and Interim Item; Field 02655
All Industries:
TOTAL INTANGIBLE OTHER ASSETS – ACCUMULATED AMORTIZATION represent the total
accumulated amortization of the other assets not having a physical existence. The value of these assets
lies in their expected future return.
This item is available in the annual and interim original and annual and interim restated time series. It is
supported for detailed and limited companies and for full and fast updates.

Total Intangible Other Assets – Gross

Asset Data, Annual and Interim Item; Field 02654
All Industries:
TOTAL INTANGIBLE OTHER ASSETS – GROSS represents the gross total other assets not having a
physical existence. The value of these assets lies in their expected future return.
This item is available in the annual and interim original and annual and interim restated time series. It is
supported for detailed and limited companies and for full and fast updates.

Total Intangible Other Assets – Net

Asset Data, Annual Item; Field 02649
All Industries:
INTANGIBLE OTHER ASSETS, NET (TOTAL) represent other assets not having a physical existence.
The value of these assets lies in their expected future return.
Data for this field is generally not available prior to 1989.
It includes but is not restricted to:

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Goodwill/Cost in excess of net assets purchased (field 18280)

Patents
Copyrights
Trademarks
Formulae
Franchises of no specific duration
Capitalized software development costs/Computer programs
Organizational costs
Customer lists
Licenses of no specific duration
Capitalized advertising cost
Mastheads (newspapers)
Capitalized servicing rights
Purchased servicing rights
Footnotes:
A. May include tangible assets and/or deferred charges

Total Interest Expense % Total Interest Bearing Liabilities

Profitability Ratio, Annual Item; Field 15599
Banks:
Interest Expense-Total / Average of Last Year’s and Current Year’s ( Short Term Debt and Current
Portion of Long Term Debt + Long Term Debt + Deposits-Total) * 100
This calculation uses restated data for last years values where available

Total Interest Expense % Total Interest Bearing Liabilities 5 Yr Avg

Profitability Ratio, Annual Item; Field 15602
Banks:
Arithmetic average of the last five years of Total Interest Expense % Total Interest Bearing Liabilities

Total Interest Income % Earning Assets

Profitability Ratio, Annual Item; Field 15605
Banks:
Interest Income-Total / Average of Last Year’s and Current Year’s( Investments-Total + Loans-Net) * 100
This calculation uses restated data for last years values where available

Total Interest Income % Earning Assets - 5 Yr Avg

Profitability Ratio, Annual Item; Field 15608
Banks:
Arithmetic average of the last five years Total Interest Income % Earning Assets

Total Investment Return

Stock Performance Ratio, Annual Item; Field 08801
All Industries:
(Market Price Year End + Dividends Per Share + Special Dividend -Quarter 1 + Special Dividend-Quarter
2 + Special Dividend-Quarter 3 + Special Dividend-Quarter 4) / Last Year's Market Price-Year End - 1)
*100

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This item is also available at the security level for 1987 and subsequent years.

Total Investment Return – 1 Month %

Stock Performance Ratio, Monthly Time Series; Field 08807
All Industries:
((Current Month’s Close Price + Dividends Per Share (regular, extra and special) declared during the
month) / Last Month’s Close Price) * 100
Data for this field is available for 1999 and subsequent years and is also available at the security level for 1999
and subsequent years.

Total Investment Return – 3 Month %

Stock Performance Ratio, Monthly Time Series; Field 08808
All Industries:
((Current Month’s Close Price + Dividends Per Share (regular, extra and special) declared during the
month) / Close Price three months ago) * 100
This item is also available at the security level for 1989 and subsequent years.

Total Investment Return – 3 Yr Annual Return %

Stock Performance Ratio, Annual Item; Field 08803
All Industries:
(Market Price-Year End + Dividends Per Share + Dividends Per Share-Special-Q1 + Dividends Per
Share-Special-Q2 + Dividends Per Share-Special-Q3 + Dividends Per Share-Special-Q4) / Year Ago
Market Price-Year End is calculated for each year in the last three years. The result of each year is
multiplied together and the product is reduced to a compound annual rate.
Data for this field is available for 1989 subsequent years and is also available at the security level for 1989 and
subsequent years.

Total Investment Return - 5 Yr Annual Return

Stock Performance Ratio, Annual Item; Field 08805
All Industries:
(Market Price + Dividends Per Share + Special Dividend-Quarter 1 + Special Dividend-Quarter 2 +
Special Dividend-Quarter 3 + Special Dividend-Quarter 4) / Last Year's Market Price-Year End is
calculated for each year in the last five years. The result of each year is multiplied together and the
product is reduced to a compound annual rate.
This item is also available at the security level for 1987 and subsequent years.

Total Investments % Total Capital

Other Ratio, Annual Item; Field 15580
Insurance Companies:
Total Investments / Total Capital *100

Total Investments % Total Capital - 5 Yr Avg

Other Ratio, Annual Item; Field 15583
Insurance Companies:
Arithmetic average of the last five years of Total Investments % Total Capital

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Total Liabilities
Liability Data, Annual Item; Field 03351
All Industries:
TOTAL LIABILITIES represent all short and long term obligations expected to be satisfied by the
company.
It includes but is not restricted to:
Current Liabilities
Long Term Debt
Provision for Risk and Charges (non-U.S. corporations)
Deferred taxes
Deferred income
Other liabilities
Deferred tax liability in untaxed reserves (non-U.S. corporations)
Unrealized gain/loss on marketable securities (insurance companies)
Pension/Post retirement benefits
Securities purchased under resale agreements (banks)
It excludes:
Minority Interest
Preferred stock equity
Common stock equity
Non-Equity reserves

Total Liabilities And Shareholders' Equity

Liability Data, Annual Item; Field 03999
All Industries:
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY represents the sum of total liabilities, minority
interest, non-equity reserves, preferred stock and common equity.
Footnotes:
B. Excludes contra items (contingent liabilities)
C. Includes trust business assets

Total Loans % Total Assets

Other Ratio, Annual Item; Field 15043
Banks:
Loans-Total / (Total Assets - Customer Liabilities on Acceptances) *100
Customer Liabilities on Acceptances only subtracted when included in Total Assets
Other Financial Companies:
Loans-Total / (Total Assets - Custody Securities) * 100

Total Loans % Total Assets - 5 Yr Avg

Other Ratio, Annual Item; Field 15046
Banks, Other Financial Companies:
Arithmetic average of the last five years of Total Loans % Total Assets

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Total Loans % Total Deposits

Liquidity Ratio, Annual Item; Field 15049
Banks, Other Financial Companies:
Loans-Total / Deposits-Total * 100

Total Loans % Total Deposits - 5 Yr Avg

Liquidity Ratio, Annual Item; Field 15052
Banks, Other Financial Companies:
Arithmetic average of the last five years of Total Loans % Total Deposits

Total Non-Performing Assets

Supplementary (Asset) Data, Annual Item; Field 02287
Banks:
TOTAL NON-PERFORMING ASSETS represent all assets which have been designated by the bank as
having a status of non-performance.
Data for this field is generally not available prior to 1991.
It includes but is not restricted to:
Non-accrual loans
Reduced rate loans
Renegotiated loans
Loan past due 90 days or more
Assets acquired in foreclosure
Repossessed personal property

Total Other Cash Flow

Cash Flow Data, Annual Item; Field 04151
Industrials, Other Financial Companies:
OTHER CASH FLOW represents non-cash items included in funds from operations other than net
income, depreciation, depletion and amortization, and deferred taxes. In cases where the start line
reported by the company is other than net income some cash items may be included.
It is comprised of the following items provided from 2004:
04052 Dividends
04053 Asset Disposal
04054 Discontinued Operations
04055 Minority Interest
04056 Equity In Earnings
04058 Unrealized Gains/Losses From Fair Value Adjustment Of Financial Assets
04057 Other Cash Flow
It excludes:
Extraordinary items
Changes in working capital
Footnotes:
A. Includes discontinued operations

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Total Premiums Written

Supplementary (Income) Data, Annual Item; Field 01004
Insurance Companies:
TOTAL PREMIUMS WRITTEN represent the amounts charged to the policyholders for their insurance
contracts.
Footnotes:
A. Net of reinsurance ceded
B. Net of reinsurance ceded and exclude life (long term) insurance operations. Results of life (long term)
insurance operations is accounted for in net other expense (income).

Total Securities Available For Sale

Supplementary (Asset) Data, Annual Item; Field 18093
Banks:
TOTAL SECURITIES AVAILABLE FOR SALE represents the total amount of securities available for sale.
Reporting required by U.S. FASB 115. Updated where available in 1993 and subsequent years.
It includes but is not restricted to:
Treasury securities available for sale
Federal agency securities available for sale
State/Municipal securities available for sale
Mortgage backed securities available for sale
Corporate stock available for sale
Other securities available for sale
Footnotes:
A. No standard text

Total Shareholders’ Equity

Supplementary Data, Annual & Interim Item; Field 03995
All Industries:
TOTAL SHAREHOLDERS’ EQUITY represents the sum of Preferred Stock and Common Shareholders’
Equity.
This item is available in the annual time series and the quarterly, semi-annual and trimester interim time series.
It is only available at the company level.

Total Sources
Cash Flow Data, Annual Item; Field 04501
All Industries:
TOTAL SOURCES represent the total funds generated by the company internally and externally during
the fiscal period.

Total Uses
Cash Flow Data, Annual Item; Field 04811
All Industries:
TOTAL USES represent the total funds used by the company for internal and external activities during the
fiscal period.

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Trade Receivables - Net

Supplementary (Asset) Data, Annual Item; Field 18297
All Industries:
TRADE RECEIVABLES - NET represent claims against customers for merchandise sold or services
performed in the ordinary course of business.
Data for this field is generally not available prior to 1992.
Footnotes:
A. No standard text
B. Gross trade receivables

Trading Account Income

Income Data, Annual Item; Field 01017
Banks, Other Financial Companies:
TRADING ACCOUNTS INCOME represents revenues received from the resale or purchase of
investment securities.
It includes but is not restricted to:
Revaluation adjustments
Securities trading income
It excludes:
Interest earned on trading account securities

Trading Account Securities

Asset Data, Annual Item; Field 02208
Banks:
TRADING ACCOUNT SECURITIES represent the aggregate value of the securities (government and
others) purchased and/or underwritten by the bank. Trading account securities are usually purchased for
profit rather than addition to the bank's investment portfolio. They are recorded at the price in effect when
they were purchased or sold.
It includes but is not restricted to:
Long positions at market value
Deposits with stock exchanges, money brokers and others as collateral for stock borrowing
Market debtors
Client debtors
Dealing assets

Trading Volume ($ Amount)

Marketability Data, Annual Item; Field 08006
All Industries:
Common Shares Traded-Annual * ((Market Price-High + Market Price-Low / 2) If High and Low Prices are
not available, then Market Price - Year End is used.
This data is only available for U.S. & Canadian Companies.
This item is also available at the security level for 1987 and subsequent years.

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Trading Volume (Weekly Average $ Amount)

Marketability Data, Annual Item; Field 08010
All Industries:
Trading Volume ($ Amount) / 52
This data is only available for U.S. & Canadian Companies.
This item is also available at the security level for 1987 and subsequent years.

Trailing Twelve Months Cash Flow Per Share

Stock Data, Annual Item; Field 18265
All Industries:
TRAILING TWELVE MONTHS CASH FLOW PER SHARE represents the sum of the interim cash flow
per share in the last twelve months.
This item is populated for the quarterly, semi-annual and trimester time series based on the availability of
underlying data. It is not available prior to 1998 and is shown per 1,000 shares for Brazilian companies.

Trailing Twelve Months Dividends Per Share

Stock Data; Annual Item; Field 18266
All Industries:
TRAILING TWELVE MONTHS DIVIDENDS PER SHARE represents the regular dividends declared
during the last twelve months. It is based on the “gross” dividend of a security, before withholding tax is
deducted at a country’s basic rate, but excluding the special tax credit available in some countries. This
tax credit is due to the imputation system of corporate income tax under which shareholders are entitled
to credit a certain proportion of the corporate income tax on distributed profits against the income tax
imposed on the dividends received.
For companies with more than one type of common ordinary share, dividends per share are shown for the
share type identified in field 06005 Type of Share.
This item is populated for the quarterly, semi-annual and trimester time series. It is not available prior to 1998
and is shown per 1,000 shares for Brazilian companies. It is also available at the security level for 1998 and
subsequent years.

Trailing Twelve Months Earnings Per Share

Stock Data, Annual Item; Field 18264
All Industries:
TRAILING TWELVE MONTHS EARNINGS PER SHARE represent the sum of the interim earnings per
share reported in the last twelve months.
This item is populated for the quarterly, semi-annual and trimester time series based on the availability of
underlying data. It is not available prior to 1998 and is shown per 1,000 shares for Brazilian companies.

Trailing Twelve Months Gross Margin

Profitability Ratio, Annual Item; Field 18267
All Industries:
Trailing Twelve Months Gross Income / Trailing Twelve Months Net Sales/Revenue
This item is populated for the quarterly, semi-annual and trimester time series based on the availability of
underlying data. It is not available prior to 1998.

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Trailing Twelve Months Income Taxes

Supplementary (Expense) Data; Annual Item; Field 18270
All Industries:
TRAILING TWELVE MONTHS INCOME TAXES represents the sum of the interim income taxes reported
in the last twelve months.
This item is populated for the quarterly, semi-annual and trimester time series based on the availability of
underlying data. It is not available prior to 1998.

Trailing Twelve Months Interest Expense

Supplementary (Expense) Data; Annual Item; Field 18269
All Industries:
TRAILING TWELVE MONTHS INTEREST EXPENSE represents the sum of the interim interest expense
reported in the last twelve months, before the deduction of interest capitalized.
This item is populated for the quarterly, semi-annual and trimester time series based on the availability of
underlying data. It is not available prior to 1998.

Trailing Twelve Months Net Margin

Profitability Ratio, Annual Item; Field 18268
All Industries:
Trailing Twelve Months Net Profit / Trailing Twelve Months Net Sales/Revenue
This item is populated for the quarterly, semi-annual and trimester time series based on the availability of
underlying data. It is not available prior to 1998.

Trailing Twelve Months Net Profit

Supplementary Income Statement Data, Annual Item; Field 18263
All Industries:
TRAILING TWELVE MONTHS NET PROFIT represents the sum of the interim net profit reported in the
last twelve months.
This item is populated for the quarterly, semi-annual and trimester time series based on the availability of
underlying data. It is not available prior to 1998.

Trailing Twelve Months Net Profit (U.S. $)

Supplementary (Income) Data; Annual Item; Field 07260
All Industries:
TRAILING TWELVE MONTHS NET PROFIT represents the sum of the interim net profit reported in the
last twelve months.
This item is populated for the quarterly, semi-annual and trimester time series based on the availability of
underlying data. It is not available prior to 1998.

Trailing Twelve Months Net Sales/Revenue

Supplementary Income Statement Data, Annual Item; Field 18262
All Industries:
TRAILING TWELVE MONTHS NET SALES/REVENUE represent the sum of the interim net
sales/revenue reported in the last twelve months.
This item is populated for the quarterly, semi-annual and trimester time series based on the availability of
underlying data. It is not available prior to 1998.

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Trailing Twelve Months Net Sales/Revenue (U.S. $)

Supplementary (Income) Data; Annual Item; Field 07270
All Industries:
TRAILING TWELVE MONTHS NET SALES/REVENUE represent the sum of the interim net
sales/revenue reported in the last twelve months.
This item is populated for the quarterly, semi-annual and trimester time series based on the availability of
underlying data. It is not available prior to 1998.

Trailing Twelve Months Operating Margin

Profitability Ratio, Historic Item, Interim Time Series; Field 18306
All Industries:
Trailing Twelve Months Operating Profit / Trailing Twelve Months Net Sales/Revenue * 100
This item is populated for the quarterly, semi-annual and trimester time series based on the availability of
underlying data. It is not available prior to 1998.

Trailing Twelve Months Operating Profit

Supplementary Income Statement Data, Historic Data, Interim Time Series; Field 18305
All Industries:
TRAILING TWELVE MONTHS OPERATING PROFIT represents the sum of the interim operating profit
reported in the last twelve months.
This item is populated for the quarterly, semi-annual and trimester time series based on the availability of
underlying data. It is not available prior to 1998.

Trailing Twelve Months Pre-tax Income

Supplementary (Income); Annual Item; Field 18271
All Industries:
TRAILING TWELVE MONTHS PRE-TAX INCOME represents the sum of the interim pre-tax income
reported in the last twelve months.
This item is populated for the quarterly, semi-annual and trimester time series based on the availability of
underlying data. It is not available prior to 1998

Trailing Twelve Months Pre-tax Margin

Profitability Ratio, Historic Item, Interim Time Series; Field 18304
All Industries:
Trailing Twelve Months Pre-tax Income / Trailing Twelve Months Net Sales/Revenue * 100
This item is populated for the quarterly, semi-annual and trimester time series based on the availability of
underlying data. It is not available prior to 1998.

Transportation Equipment
Asset Data, Annual Item; Field 18380
Industrials, Other Financial Companies:
TRANSPORTATION EQUIPMENT represents the cars, ships, planes or any other type of transportation
equipment that is part of the company's property, plant and equipment.
Data for this field is generally not available prior to 1992.
It excludes:
Transportation equipment leased to others

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Footnotes:
A. No standard text
C. Net of depreciation
D. Includes other

Treasury Securities
Supplementary (Asset) Data, Annual Item; Field 02205
Banks, Other Financial Companies:
TREASURY SECURITIES represents the purchase of securities which would create a loan made directly
to the government. These are negotiable debt obligations of the government and are secured by its "full
faith and credit". They are issued at various schedules and rates.
It includes but is not restricted to:
Treasury Bills
Treasury Notes
Treasury Bonds
Treasury Securities Available for Sale (field 18087)
Footnotes:
A. Includes federal agency securities

Treasury Securities Available For Sale

Supplementary (Asset) Data, Annual Item; Field 18087
Banks:
TREASURY SECURITIES AVAILABLE FOR SALE represent the amount of treasury securities that
cannot be classified as either investment or trading account securities.
Reporting required by U.S. FASB 115. Updated where available in 1993 and subsequent years.
It includes but is not restricted to:
Treasury bills
Treasury notes
Treasury bonds
Securities of, or guaranteed by the government
Government securities
Other government's treasury bills
Special treasury bills
Ordinary treasury bills
Footnotes:
A. Include federal agency securities
B. No standard text

Treasury Shares
Stock Data, Annual Item; Field 05303
All Industries:
TREASURY SHARES represent the number of common shares reacquired by the company.
Data for this field is generally not available prior to 1993.

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Treasury Stock
Shareholders' Equity Data, Annual Item; Field 03499
All Industries:
TREASURY STOCK represents the acquisition cost of shares held by the company. For non-U.S.
companies treasury stock may be carried at par value. This stock is not entitled to dividends, has no
voting rights and does not share in the profits in the event of liquidation.
Data for this field is generally not available prior to 1989.

Trust Income
Income Data, Annual Item; Field 01014
Banks, Other Financial Companies:
TRUST INCOME represents income derived from services rendered in a fiduciary capacity.
It includes but is not restricted to:
Trust department fees
Asset management fees
Investment fees

Trusts & Fiduciary Income/Commission & Fees

Income Data, Annual Item; Field 01019
Banks, Other Financial Companies:
TRUSTS & FIDUCIARY INCOME/COMMISSION & FEES represent income received from asset
management.
It includes but is not restricted to:
Trust department fees
Asset management fees
Investment fees
Checking account fees
Other loan servicing fees
Service charges on deposit accounts
Business service fees
Processing service fees
Credit card fees
Commission/fees for banking and related services
Footnotes:
A. Net of provisions
B. Other operating income is not delineated
C. Includes commission from foreign exchanges
D. Net of expenses
F. Net of expenses including taxes

Turnover
See NET SALES OR REVENUES

Turnover Rate
Marketability Ratio, Annual Item; Field 08011
All Industries:
(Trading Volume ($ Amount) / Market Capitalization) * 100

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This data is only available for U.S. & Canadian Companies.

This item is also available at the security level for 1987 and subsequent years.

Type Of Share
Descriptive Data, Current Item; Field 06005
All Industries:
TYPE OF SHARE represents the name of the security whose prices and dividends are shown with the
fundamental data of the company. This item is provided for all share types at the security level. The share
names are generally shown in the language of the country in which the company is domiciled.

Type Of Share - Mult Share 1, 2, 3, 4, 5, 6, 7

Descriptive Data, Current Items; Fields 20001, 20101, 20201, 20301, 20401, 20501, 20601, respectively
All Industries:
TYPE OF SHARE - MULT SHARE 1, 2, 3, 4, 5, 6, 7 represents the name of the security for each type of
common/ordinary share of a company. The share names are generally shown in the language of the
country in which the company is domiciled.

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Unappropriated (Free) Reserves
Shareholders' Equity Data, Annual Item; Field 03494
All Industries:
UNAPPROPRIATED RESERVES represent free reserves that are not identified for a specific purpose by
the company.
Data for this field is generally not available prior to 1989.
Footnotes:
A. No standard text
B. No standard text

Unconsolidated/Parent Company Depreciation, Depletion & Amortization

Supplementary Data, Annual Item; Field 18169
All Industries:
UNCONSOLIDATED /PARENT COMPANY DEPRECIATION, DEPLETION & AMORTIZATION
represents the process of allocating the cost of a depreciable asset to the accounting periods covered
during its expected useful life to the unconsolidated/parent company's business. It is a non-cash charge
for use and obsolescence.
Data for this field is generally not available prior to 1995.
Footnotes:
A. No standard text

Unconsolidated/Parent Company's Earnings Per Share

Supplementary Data, Annual Item; Field 18173
All Industries:
UNCONSOLIDATED/PARENT COMPANY'S EARNINGS PER SHARE represent the unconsolidated
company's earnings per share.
Data for this field is generally not available prior to 1994.
Footnotes:
AA. Earning per share after full tax
B. Includes or excludes extraordinary charge or credit
D. No standard text
F. Period includes strike
G. Includes the effects of a change in accounting policies or tax laws
M. Calculation based on year end outstanding shares
O. No standard text
P. Based on common and common equivalent shares
Q. Based on fully diluted shares
S. No standard text
U. Based on average shares outstanding
V. No standard text
W. No standard text
X. Estimated based on standard tax basis
Z. Earnings per share estimated using net income after preferred dividends divided by the year end shares
outstanding or the latest shares available

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Unconsolidated/Parent Company's Net Profit

Supplementary Data, Annual Item; Field 18172
All Industries:
UNCONSOLIDATED/PARENT COMPANY'S NET PROFIT represents the unconsolidated/parent
company's net income before extraordinary items and preferred and common dividends, but after
operating and non-operating income and expenses, income taxes, minority interest and equity in
earnings.
Data in this field is generally not available prior to 1994.
Footnotes:
A. Net income is before the effect of minority interest
B. No standard text
C. Before capital contribution and state guarantees by government or interest on same
D. Profit before appropriations and tax
F. Profit before tax
G. Taxes and other expenses cannot be separated
H. Changed reporting practice to exclude the effect of allocations to untaxed reserves
J. Net income accounted for in the insurance reserve fund
K. Policyholders' equity cannot be separated
L. Before provision for loan losses which cannot be separated from equity reserves

Unconsolidated/Parent Company's Pre-tax Income

Supplementary Data, Annual Item; Field 18171
All Industries:
UNCONSOLIDATED/PARENT COMPANY'S PRE-TAX INCOME represents all the income/loss of the
unconsolidated/parent company before any federal, state or local taxes. It consists of revenue minus total
expenses, both operating and non-operating.
Data for this field is generally not available prior to 1994.
Footnotes:
A. Net of income tax
B. No standard text

Unconsolidated/Parent Company Sales

Supplementary Data, Annual Item; Field 18170
All Industries:
UNCONSOLIDATED/PARENT COMPANY SALES represent the parent/unconsolidated company's gross
sales and other operating revenue less discounts, returns and allowances.
Data for this field is generally not available prior to 1994.
It excludes:
Excise taxes
Windfall profit taxes
Value added taxes
General and service taxes
Footnotes:
A. Gross total sales or revenue
AA. Length of fiscal period is 18 months
AB. Length of fiscal period is 15 months
AC. Length of fiscal period is 9 months
AD. Length of fiscal period is 6 months
AF. Length of fiscal period is 5 months
AG. Length of fiscal period is 13 months

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AH. Length of fiscal period is 14 months

AI. Length of fiscal period is 7 months
AJ. Length of fiscal period is 8 months
AK. Length of fiscal period is 48 weeks
AL. Length of fiscal period is 3 months
AM. Length of fiscal period is 11 months
AN. Length of fiscal period is 53 weeks
AP. Length of fiscal period is 16 months
AQ. Length of fiscal period is 10 months
AR. Length of fiscal period is 20 months
AS. Length of fiscal period is 2 months
AT. Length of fiscal period is 17 months
AU. Length of fiscal period is 4 months
AV. Length of fiscal period is 21 months
AX. Length of fiscal period is 22 month
B. Net sales includes value added, excise, windfall profit or sales tax
BA. Major accounting standards switch
BB. Change from unconsolidated to consolidated reports
BC. Major reorganization
BD. Change from domestic consolidation to worldwide consolidation
BE. Major accounting standards switch and major reorganization
BF. Change from domestic consolidation to domestic consolidation and one other country
BG. Change from domestic consolidation and one other country to worldwide consolidation
BH. Change from worldwide consultation to domestic consolidation
BI. Major accounting standards switch and change from domestic consolidation to worldwide consolidation
BJ. Change from domestic consolidation to unconsolidated reports
BK. Includes investment income
BL. Change from worldwide consolidation to unconsolidated reports
BN. Major reorganization. Changes in perimeter of consolidation
BP. Change in accounting method for domestic companies from full consolidation to equity method
BQ. Substantial changes in forms of financial statements
BS. Company's financial statements are based on INPC (National Consumer Price Index). Prior data is not
comparable
BT. Based on monetary adjusted statements
C. Includes deferred profit on installment sales
D. Includes inter company sales (non-U.S. corporations only)
F. Combined interim reports for the periods
G. Limited income statement given
H. Includes services, but no sales are disclosed
I. Value added, excise, windfall profit or sales tax has been subtracted along with an undeterminable
amount of other taxes which could not be separated
J. Includes only main component
L. No standard text
M. Includes equity in pre-tax income which cannot be separated
N. No standard text
P. Not balancing with components of income due to lack of disclosure of each operating item
Q. Revenue attributable to the banking business is not disclosed
R. Net of interest expenses
S. Net of operating expenses
T. Net of expenses
U. No standard text
V. No standard text
W. Includes other income
Y. Net of expenses and tax
Z. Holding company

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Underwriting Expense
Supplementary (Expense) Data, Annual Item; Field 01081
Insurance Companies:
UNDERWRITING EXPENSE represents any expense associated with writing the insurance policy. It
includes policy acquisition costs and premium reimbursement. This amount is included in selling, general
and administrative expenses.
Footnotes:
A. All or part of general expenses are included

Unearned Income
Asset Data, Annual Item; Field 02274
Banks:
UNEARNED INCOME represents the earnings on loans which is not generated by interest charges.
Data for this field is generally not available prior to 1990.
It includes but is not restricted to:
Fees on Loans
Mortgage points
Unearned interest
Late charges

Unearned Premiums
Liability Data, Annual Item; Field 03010
Insurance Companies:
UNEARNED PREMIUMS represent premiums on policies written but not yet earned.
Footnotes:
A. Includes some other insurance reserves

Unearned Premiums % Total Capital

Other Ratio, Annual Item; Field 15133
Insurance Companies:
Unearned Premiums / Average of Last Year’s and Current Year’s Total Capital * 100
This calculation uses restated data for last years values where available

Unearned Premiums % Total Capital - 5 Yr Avg

Other Ratio, Annual Item; Field 15136
Insurance Companies:
Arithmetic average of the last five years Unearned Premium % Total Capital

Unfunded Pension Liabilities

Supplementary (Liability) Data; Annual Item; Field 18352
All Industries:
UNFUNDED PENSION LIABILITIES result from the failure to provide adequate funds to cover the
pension plan. The failure by the employer to fund the pension plan will result in a deferred pension credit.
Data for this field is generally not available prior to 1992.

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Footnotes:
A. No standard text

Unrealized Foreign Exchange Gain/Loss

Liability Data, Annual Item; Field 03497
All Industries:
UNREALIZED FOREIGN EXCHANGE GAIN/LOSS represents the gains and losses from the translation
of foreign currency. These amounts are not recognized as part of the current income but will be realized
when the foreign entity is sold or liquidated. It is shown as part of shareholders' equity and is based on
the current rate of exchange.

Unrealized Gain/Loss from Fair Value Adjustment of Financial Assets

Supplementary (Cash Flow) Data, Annual and U.S. interim Item; Field 04058
All Industries:
UNREALIZED GAIN/LOSS FROM FAIR VALUE ADJUSTMENT OF FINANCIAL ASSETS represent the
non cash adjustment for unrealized gains or losses from changes in the fair value of financial assets
recognized in the income statement. This data is a component of Total Other Cash Flow (field 04151).
This item is available in the annual original and annual restated time series for detailed companies, full update..
For U.S. companies it is also available in the interim original and interim restated time series.

Unrealized Gain/Loss On Marketable Securities

Shareholders' Equity Data, Annual Item; Field 03498
All Industries:
UNREALIZED GAIN/LOSS ON MARKETABLE SECURITIES represents the investment gain or loss from
securities held by the company.
It is included in common equity for industrials, banks and other financials. It is excluded from common
equity and included in Other Liabilities for insurance companies.
Data for this field is generally not available prior to 1989.

Unspecified Deposits
Liability Data, Annual Item; Field 03018
Banks:
UNSPECIFIED DEPOSITS represent deposits not classified by the bank as being a demand, savings,
time or foreign deposit.
It includes but is not restricted to:
Public sector deposits (Spain)
Promissory notes and bills (Spain)
Other deposit accounts

Unspecified / Other Loans

Asset Data, Annual Item; Field 02263
Banks:
UNSPECIFIED/ OTHER LOANS represent loans included in total loans but not specified by the company
as belonging to one of the following loan classifications.
1 Lease Financing
2 Consumer and Instalment Loans

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3 Real Estate Mortgage Loans

4 Foreign Loans
5 Broker and Financial Institution Loans
6 Interbank Loans
7 Commercial Loans
It includes but is not restricted to:
Secured loans (Spain)
Other loans

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 W
Weighted Cost Of Debt
Supplementary Data, Annual Item; Field 18231
All Industries:
WEIGHTED COST OF DEBT represents the weighted average interest rate of the total fixed rate long
term debt.
Data for this field is generally not available prior to 1996 for non-U.S. companies and 1991 for U.S. companies.

Work In Process
Asset Data, Annual Item; Field 02098
All Industries:
WORK IN PROCESS represents the inventory of products which are in various stages of production.
Data for this field is generally not available prior to 1989.

Working Capital
Supplementary Data, Annual Item; Field 03151
All Industries:
WORKING CAPITAL represents the difference between current assets and current liabilities. It is a
measure of liquidity and solvency.

Working Capital Per Share

Stock Data, Annual Item; Field 05506
All Industries:
WORKING CAPITAL PER SHARE represents the difference between current assets and current liabilities
divided by outstanding shares
This item is shown per 1,000 shares for Brazilian companies

Working Capital % Total Capital

Leverage Ratio, Annual Item; Field 08271
All Industries:
(Current Assets-Total - Current Liabilities-Total) / Total Capital * 100

Working Capital % Total Capital - 5 Yr Avg

Leverage Ratio, Annual Item; Field 08275
All Industries:
Arithmetic average of the last five years of Working Capital % Total Capital

Worldscope Identifier
Descriptive Data, Current Item; Field 06035
All Industries:
WORLDSCOPE IDENTIFIER represents the nine digit identifier used by Worldscope to identify
companies/securities on the database.

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This item is also available at the security level.

U.S. COMPANY IDENTIFIERS:
The nine digit CUSIP is used.
Bytes 1-6 Six digit company identifier
Bytes 7-8 Security identifier
Byte 9 Check digit
U.S. SECURITY IDENTIFIERS:
With the exception of the primary issue of the company the nine digit CUSIP assigned to the security is
used. The primary issue is defined as the most widely traded security and the CUSIP assigned to this
issue has already been used as the company identifier. For this reason, the security identifier for the
primary issue is derived by using the first 6 digits of the company identifier followed by a "9" as the
seventh digit, another number and a check digit.
NON-U.S. COMPANY IDENTIFIERS:
A derived identifier based on the country where the company is domiciled is used.
Byte 1: C
Bytes 2-4: WORLDSCOPE country code
Bytes 5-8: Four digit unique company identifier
Byte 9: 0
NON-U.S. SECURITY IDENTIFIERS:
A derived identifier based on the country where the company is domiciled is used. This identifier is
identical to the company identifier except that the "0" at the end is replaced with a letter.
COUNTRY AVERAGE IDENTIFIERS (Industrial Companies only):
Byte 1: A
Bytes 2-4: WORLDSCOPE Country Code
Bytes 5-9: filled with zeros
For example: A25000000 is the country average for France
"A" identifies the record as an Average record
"250" is the country code for France
For the name of the country average see WORLDSCOPE field 06001 (Company Name)
INDUSTRY AVERAGE IDENTIFIERS:
Byte 1: A
Bytes 2-4: WORLDSCOPE Country Code
Byte 5: 0
Bytes 6-9: WORLDSCOPE Industry Code
For example: A38004310 is the industry average for Italian Banks
"A" identifies the record as an Average record
"380" is the country code for Italy
"4310" is the industry code for banks
For the name of the industry average see WORLDSCOPE field 06001 (Company Name).
INDEX IDENTIFIERS:
Byte 1: I
Bytes 2-4: WORLDSCOPE Country Code
Bytes 5-7: filled with zeros
Byte 8: Number of the index
Byte 9: 0

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For example: I25000010 indicates that the index values are for a French index.
"I" identifies the record as an index record
"250" is the country code for France
EXCHANGE RATE IDENTIFIERS:
Byte 1: space
Byte 2: E
Byte 3: X
Byte 4: C
Byte 5: H
Byte 6: space
Bytes 7-9: WORLDSCOPE Country Code
For example: " EXCH 756" is the exchange rate identifier for Switzerland's exchange rate.
"756" is the country code for Switzerland

Worldscope Identifier - Mult Share 1, 2, 3, 4, 5, 6, 7

Descriptive Data, Current Items; Fields 20003, 20103, 20203, 20303, 20403, 20503, 20603, respectively
All Industries:
WORLDSCOPE IDENTIFIER - MULT SHARE 1, 2, 3, 4, 5, 6, 7 represents a nine digit code assigned by
Worldscope for each type of common/ordinary share of a company. This identifier provides a link to the
detailed information for each security.
See definition for WORLDSCOPE IDENTIFIER for information on how this identifier is derived.

Worldscope Permanent I.D.

Descriptive Data, Current Items; Field 06105
All Industries:
WORLDSCOPE PERMANENT I.D. represents a permanent identifier assigned to a company or security
on the database. For non-US companies and securities, it is the Worldscope Identifier. For US companies
and securities, it is derived using the same method used for non-US identifiers. These identifiers are
based on the country where the company is domiciled and are derived as follows:
Byte 1: C
Bytes 2-4: WORLDSCOPE country code
Bytes 5-8: Four digit unique company identifier
Byte 9: 0 for company identifiers; a letter for security identifiers
This item is also available at the security level.

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Year Of Fast Update
Descriptive Data, Current Item; Field 07013
All Industries:
YEAR OF FAST UPDATE represents the year for which a subset of key financial data has been updated
from the annual report.

Yield On Investment
Profitability Ratio, Annual Item; Field 15513
Insurance Companies:
Investment Income / Average of Last Year's and Current Year’s Investments-Total * 100

Yield On Investment - 5 Yr Avg

Profitability Ratio, Annual Item; Field 15516
Insurance Companies:
Arithmetic average of the last five years of Yield on Investment

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