WHARTON RESEARCH DATA SERVICES Financial Statements: Intro to

WHARTON RESEARCH DATA SERVICES Financial Statements: Intro to the major International Databases May, 2020

Financial Statements: Intro to the major International Databases 1. List of International Databases 2. Data content 3. Pros/Cons 4. Common characteristics 5. Which one works for me? Conclusions 2 Wharton Research Data Services

1. List of International Databases

GLOBAL COVERAGE EUROPE ASIA NORTH AMERICA MIDDLE EAST AFRICA LATIN AMERICA OCEANIA 4 Wharton Research Data Services

FS: International Databases List of International Databases 1 Compustat Global 2 BvD Osiris 3 Refinitiv Worldscope 4 1 Factset Fundamentals 5 Wharton Research Data Services

2. Data content

Compustat Global - data content Compustat Global: non-US and non-Canadian fundamental and market information on over 65,000 active and inactive publicly held companies. Income Statements, Balance Sheets, and Flow of Funds. Index and Security information. Assets Ind.Format ISO Curr. Fiscal Y. Data Date Total Liab. Total Current Capital Active / ISO Exp. Inactive Country GVKEY Company Name 100737 VOLKSWAGEN AG INDL EUR 2010 20101231 199393 150681 5758 A DEU 100737 VOLKSWAGEN AG INDL EUR 2011 20111231 253626 190272 8087 A DEU 100737 VOLKSWAGEN AG INDL EUR 2012 20121231 309644 227819 10493 A DEU 100737 VOLKSWAGEN AG INDL EUR 2013 20131231 324333 234296 11385 A DEU Compustat IDENTIFIERS: 100737 VOLKSWAGEN AG INDL EUR 2014 20141231 351209 261020 12012 A DEU 100737 VOLKSWAGEN AG INDL EUR 2015 20151231 381935 293665 13213 A DEU GVKEY 100737 VOLKSWAGEN AG INDL EUR 2016 20161231 409732 316822 13152 A DEU ISIN 100737 VOLKSWAGEN AG INDL EUR 2017 20171231 422193 313115 13052 A DEU NAICS 100737 VOLKSWAGEN AG INDL EUR 2018 20181231 458156 340814 13729 A DEU SEDOL 100737 VOLKSWAGEN AG INDL EUR 2019 20191231 488071 364420 14230 A DEU SIC GIC Sub-Industry Coverage: Companies from all over the world since 1987. 7 Wharton Research Data Services

BvD Osiris - data content Information on listed, and major unlisted/delisted, companies around the world. Company financials: Banks, Industrials and Insurance Companies. Balance Sheet items, Profit and Loss Items BvD OSIRIS IDENTIFIERS: OS ID NUMBER ISIN WVBNUMBR VALOR CIK OSIRIS Ident. Number ISIN No Company name AU004044937IAC AU000000NAB4 NATIONAL AUSTRALIA BANK LIMITED 2018-09-30 C* N N N N N BDFEB59528IU BD0151ICB005 INVESTMENT CORPORATION OF BANGLADESH 2018-06-30 U2 154784751 11,02 23,5 20,77 64,08 BM17135RIC BMG2118Q1006 CHINA SHANDONG HI-SPEED FINANCIAL GROUP LIMITED 2018-03-31 C1 14414673 1,03 N 40,55 79,12 BM17615RIC BMG4586T1036 HONGKONG CHINESE LIMITED 2018-03-31 C1 12258404 N N 91,62 120,09 BWFEB43501IC BW0000000066 FIRST NATIONAL BANK OF BOTSWANA LTD 2018-06-30 C2 24868428 3,99 17,94 12,54 38,08 49,03 Consolid. Code Loan Loss Total Res. / Gross assets th Loans % USD Last Last avail. avail. yr yr Total Equity / Capital Tot. Ratio % Assets % Last Last Profit Margin % avail. yr avail. yr Last avail. yr Company Fiscal Year End (SAS Date Format) BZ1RIC BZP211481122 CARIBBEAN INVESTMENT HOLDINGS LIMITED 2018-03-31 C1 530500 6,63 N 14,23 CAFEB32554IAC CA13677F1018 CANADIAN WESTERN BANK 2018-10-31 C* N N N N N GB00201151IC GB0002994001 LONDON FINANCE & INVESTMENT GROUP P.L.C. 2018-06-30 C2 21894 N N 93,64 18,42 INFEB31348IC INE084A01016 BANK OF INDIA 2018-03-31 C2 615184339 8 9,39 13,54 6 -53,56 C2 1,81743E 11 8,1 N 2,24 -39,37 N 8,09 0,75 54,88 IRFEB47718IC IRO1BSDR0003 BANK SADERAT IRAN 2018-03-20 JP3010005002599IU JP3699200006 BANK OF JAPAN, NIPPON GINKO 2018-03-31 U1 5,28286E 11 NP17D3RIU NPE007A00002 NEPAL SBI BANK LTD 2018-07-16 U2 102479628 N 15,26 12,46 53,44 ZAFEB31868IC ZAE000007027 SOUTH AFRICAN RESERVE BANK - SUID-AFRIKAANSE RESERWEBANK 2018-03-31 C2 741705129 N N 1,5 37,15 Coverage: Listed, and major unlisted/delisted, companies around the world. Around 80,000 companies. 8 Wharton Research Data Services

Refinitiv Worldscope - data content Coverage: Over 75 countries from all over the world. Approx. 37,450 currently active companies in developed and emerging markets, representing approx. 95% of global market capitalization. Contains extinct or inactive companies. Base year: 1980 Income Statement, Balance Sheet, Cash Flow, financial ratios, EPS, BVPS, Dividend Yield Worldscope IDENTIFIERS: Ticker Symbol (5601) CUSIP (6004) SEDOL (6006) COST OF GOODS SOLD (EXCL Freq DEPRECIATION) RECEIVABLES (NET) INVENTORIES TOTAL CURRENT ASSETS TOTAL CURRENT RATIO TOTAL DEBT % TOTAL ASSETS SEDOL NUMBER ISIN NUMBER Code COMPANY NAME Year 505 METROGAS S.A. 2019 Q 14968983000 20155456000 1976000 22871366000 0,70596 16,55511 2573492 ARP6558L1178 505 METROGAS S.A. 2019 Q 9301087000 13569234000 6691000 15148443000 0,76548 19,87491 2573492 ARP6558L1178 505 METROGAS S.A. 2019 Q 11811176000 19326022000 3494000 21837072000 0,76033 18,70141 2573492 ARP6558L1178 505 METROGAS S.A. 2019 Q 5923256000 8574765000 806000 10168148000 0,71991 24,45733 2573492 ARP6558L1178 2047 ORANGE BELGIUM SA 2019 Q 239000000 258900000 20800000 324500000 0,56026 31,78169 5541979 BE0003735496 2047 ORANGE BELGIUM SA 2019 Q 217300000 265100000 20300000 346200000 0,60758 32,61311 5541979 BE0003735496 2047 ORANGE BELGIUM SA 2019 Q 260200000 259100000 20400000 326700000 0,59552 32,17265 5541979 BE0003735496 2047 ORANGE BELGIUM SA 2019 Q 270200000 226800000 32000000 363900000 0,57799 30,67796 5541979 BE0003735496 3379 CESP COMPANHIA ENERGETICA DE SAO PAULO 2019 Q 144289000 301830000 0 782557000 1,65698 16,84247 B17MHG0 BRCESPACNPB4 3379 CESP COMPANHIA ENERGETICA DE SAO PAULO 2019 Q 215681000 296461000 0 855064000 2,17728 16,92182 B17MHG0 BRCESPACNPB4 3379 CESP COMPANHIA ENERGETICA DE SAO PAULO 2019 Q 432083000 337013000 0 2512685000 2,96624 17,5225 B17MHG0 BRCESPACNPB4 3379 CESP COMPANHIA ENERGETICA DE SAO PAULO 2019 Q 198956000 319158000 0 1020620000 1,06671 16,20782 B17MHG0 BRCESPACNPB4 ISIN (6008) Worldscope Permanent ID (6105) IBES Ticker (6038) 9 Wharton Research Data Services

Factset Fundamentals - data content Coverage: More than 73,000 public and private companies in the Americas, Europe/Africa and Asia-Pacific regions. From 1980 and onward (for developed countries). ISIN assigned to a security tic region Fiscal Period End Date Accounts Gross Income Payable Amortization of Interest Intangibles Expense Assets Per Employee Dividend Yield - Close KYG9894K1085 881 HK 20151231 5759,359302 1227,066106 199,3687139 1598,217202 2,775909457 1,0661 KYG9894K1085 881 HK 20161231 7655,804093 1125,396582 179,6431781 1189,473416 2,225056326 4,32901 KYG9894K1085 881 HK 20171231 10013,40891 1446,852342 212,0607518 1241,542498 2,233183705 2,01794 FACTSET IDENTIFIERS: KYG9894K1085 881 HK 20181231 11753,48992 1833,665768 290,4577049 1457,496568 2,417299495 2,38402 TIC KYG215791008 1117 HK 20151231 2007,820361 1446,009992 0 388,642622 3,959769907 0 FSYM ID KYG215791008 1117 HK 20161231 1804,64109 2096,509996 0 430,510812 3,283445331 0 CUSIP KYG215791008 1117 HK 20171231 1575,915789 1608,632758 0 411,8630367 3,937324322 0 ISIN KYG215791008 1117 HK 20181231 1754,802785 1659,131828 0 396,8998381 3,840252969 0 SEDOL KYG3729L1005 8282 HK 20151231 53,044 3,917 7,56 0 KYG3729L1005 8282 HK 20161231 25,781 3,676 8,219 0 1,354890244 0 KYG3729L1005 8282 HK 20171231 25,159 2,521 5,453 0 1,179634146 0 KYG3729L1005 8282 HK 20181231 20,596 3,744 9,05 0 0,99257971 0 10 Wharton Research Data Services

3. Pros / Cons

FS: International Databases Pros: Cons: COMPUSTAT GLOBAL Includes largest companies around the world. Choice for the researchers in global ETF and Indices. Accounting research uses Compustat Global Data are collected and normalized according to the country accounting principles. Wide range of accounting variables COMPUSTAT GLOBAL No ratio items North America & Canada not included Missing some large private corporations per country 12 Wharton Research Data Services

FS: International Databases Pros: Cons: BVD OSIRIS Strong in coverage of companies in emerging markets. Osiris covers all publicly listed companies worldwide PLUS non-listed firms BVD OSIRIS Annual data. 10 years of history Osiris provides a small selection of variables. No segment data. Covers more countries and companies of smaller size 13 Wharton Research Data Services

FS: International Databases Pros: FACTSET FUNDAMENTALS --- REFINITIV WORLDSCOPE In 2008, Factset acquired a copy of Worldscope; Hence, Factset Fundamentals database shares a great deal of similarity with the Refinitiv’s Worldscope. FactSet fundamental includes a large number of companies in developed markets. Large number of observations and longer covered time periods for frequent accounting vars. Finance research chose Worldscope. Cons: Factset universe: relatively small number of companies in early years. Factset available at WRDS is distributed in two products: Fundamentals North America and Fundamentals International and report fewer variables than Worldscope. Paper: International Accounting Databases on WRDS: Comparative Analysis, RUI DAI 14 Wharton Research Data Services

4. Common characteristics

FS: International Databases Common Characteristics: International identifiers: ISIN & SEDOL Accounting data and stock price data are available in all these databases. All databases collect their information from multiple data sources. Common Characteristics for some of them: Factset and Osiris have similar coverage for the world mayor economies. Factset and Compustat have their own proprietary procedures to standardize the accounting items. 16 Wharton Research Data Services

5. Which one works for me? Conclusions

There are differences among these four databases. Differences in : Firms, country coverage and availability of accounting variables 18 Wharton Research Data Services

Summary: Which one works for me? Compustat Global: Larger companies in more developed countries More accounting items BvD Osiris: More companies in emerging countries Limited variety of accounting data variables Factset/Worldscope: Balance between Company size and coverage Reasonable selection of accounting items. 19 Wharton Research Data Services

Summary: Which one works for me? We cannot replace one by another 20 Wharton Research Data Services

For further details contact us at [email protected] Data providers: S&P Global: [email protected] Refinitiv: [email protected] Factset: [email protected] BvD: [email protected] 21 Wharton Research Data Services

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