Stephen - Final April 2007

1 Issue 6: April 2007 THOMSON FINANCIAL Worldscope Database Datatype Definitions Guide Performance MattersSM Notice This Worldscope Database Datatype Definitions Guide contains confidential and proprietary information of Thomson Financial and may be used only by a recipient designated by and for purposes specified by Thomson Financial. Reproduction of, dissemination of, modifications to, or creation of derivative works from this Worldscope Database Datatype Definitions Guide, by any means and in any form or manner, is expressly prohibited, except with the prior written permission of Thomson Financial. Permitted copies of this document must retain all proprietary notices contained in the original.

2 The information in this document is subject to change without prior notice. Always confirm with Thomson Financial that you are using the most current version of this document. Thomson Financial is free to modify any of its products and services, in any manner and at any time, notwithstanding the information contained in this document. Certain information, including images, graphics, numerical or textual data pertaining to assets or securities may be included in this document to illustrate different types of products and services of Thomson Financial. Such information may be fictitious or incomplete and should not be relied upon or considered investment advice. THE CONTENTS OF THIS DOCUMENT SHALL NOT CONSTITUTE ANY WARRANTY OF ANY KIND, EITHER EXPRESSED OR IMPLIED, INCLUDING BUT NOT LIMITED TO THE IMPLIED WARRANTIES OF MERCHANTABILITY AND/OR FITNESS FOR A PARTICULAR PURPOSE OR GIVE RISE TO ANY LIABILITY OF THOMSON FINANCIAL, ITS AFFILIATES OR ITS SUPPLIERS.

3 The terms and conditions governing the use of this Worldscope Database Datatype Definitions Guide shall consist of those set forth in written agreements with Thomson Financial. Copyrights Thomson Financial 2003-2007. This document contains trademarks of Thomson and its affiliated companies in the United States and other countries and used herein under license. Non-Thomson marks are trademarks of their respective owners. Issue 6 3 Table of Contents introduction to Worldscope .. 4 Client Support Services .. 12 Frequently Asked Questions .. 13 Data Templates .. 33 Other Security 124 ..128 Fast Limited Data 154 Interim Time 183 Alphabetical List of Field Definitions.

4 199 Field Definitions - Explanation of 196 Accounting Standards 197 Alphabetical List of Field 199 introduction to Worldscope Issue 6 Thomson Financial 2003-2007 4 Confidential Information of Thomson Financial 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.

5 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.

6 Worldscope contains extinct or inactive companies, 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 Status Geographic Segments Financial Statements Balance Sheet Income Statement Cash Flow Statement introduction to Worldscope Issue 6 Thomson Financial 2003-2007 5 Confidential Information of Thomson Financial Historical Growth Rates & Valuation Ratios Growth Profitability Asset Utilization Leverage Liquidity Foreign Business Security

7 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: Construction and maintenance of global investment portfolios Global Industry and Sector analysis Comparison of capital structures and financing strategies of corporations worldwide Evaluation and monitoring of the efficiency of capital markets Style Analysis Generalized screening, reporting and presentation of corporate data Existing Worldscope clients include: Money Management firms: Portfolio managers, research analysts Investment banks: Corporate finance, mergers & acquisitions departments Corporations: Strategic planners, librarians, treasurers, controllers, auditors Academic and Public Sector: Research libraries Consulting firms.

8 Management consultancies, accounting firms, pension consultants Origins and Development The Worldscope Database originated in the international investment management activities of Wright Investors' Service, a 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.

9 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 introduction to Worldscope Issue 6 Thomson Financial 2003-2007 6 Confidential Information of Thomson Financial collection centres located in Bangalore (India), Shannon (Ireland), and Manila (The Philippines). introduction to Worldscope Issue 6 Thomson Financial 2003-2007 7 Confidential Information of Thomson Financial 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.

10 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.