Guide Data Base The availability of...

Guide Data Base The availability of corporate financial information is driven from the end of a company's fiscal quarters and year-end. This special section of the magazine provides the historical data indigenceed to complete Stock Selection Guides for chooseed companies that have recently distributed annual reports to shareowners.

The Guide Data Base will bring stock-study data for throughout 400 Canadian and US companies to readers in succession a timely basis.

Glossary For further clarification of the data contained in this section, readers should seek counsel the Stock Selection Manual. Stock emblem The trading symbol used through stock exchanges to identify a specific stock. Where more than undivided class of common stock is traded, the emblem for the mostactively-traded class is reported. For the meaning of this publication, the "dot" sometimes contained in a stock emblem has been replaced with a "dash" (eg RL.A becomes RL-A).

When the stock sign for a "US" company is identical to the stock representative for a "Canadian" company, the sign forthe "US" company has been modified. Namely, the verbal expressions "US" have been added to the American stock figure (e.g. BUDUS instead of gem for AnheuserBusch). Exchange Listing(s) The following abbreviations indicate the exchange(s) where a company's mostactively-traded stock is generally listed:

T- Toronto, M- Montreal, VVancouver, Z- Calgary, NY- modern York, A-American, NASDAQ Revenues ($ millions) The total cash and other considerations received from the sale of well adapteds and the rendering of services. Industry practice may vary with notice to reporting gross revenues or rewards net of various taxes, royalties, reverts etc. The numbers reported in this publication generally cast reproach the convention practised by the industry.

In addition, in a industries (e.g. banks), revenue is greatest in quantity meaningfully studied as a "net" amount, or a combination of several income sources. Accordingly, the revenue number reported for banks is `interest income minus interest charge plus non-interest income (e.g. fees)'

Judgement as it is as the foregoing have been made from end to end the Data. For example, firms categorized in the Oil & Gas and Financial Services industries have "other income" included in income Earnings Per Share ("EPS") ($) The EP data reported are "fully-diluted" EP These EP are calculated by the agency of the company on the assumption that any and all convertible securities are transposeed into common shares and that any and all outstanding rights, warrants, options and other contingent share issues are exercised.

The EP data are generally after any extraordinary items, discontinued operations or unusual items. Cash proceed Per Share ("CFPS") ($) When studying companies with significant non-cash "expenses" similar as "depreciation" and "depletion" allowances, it is generally preferable to subject of attention "cash flow per share" rather than (or in addition to) EP brace industry sectors where CFPS is of particular significance are Oil & Gas farmers and Developers & Property Managers. Operating Profit Margin (%) This ratio is calculated according to dividing a company's operating profit (also referr to as "earnings from operations" or "operating income") at revenue. The result is multiplied through 100% to obtain a percentage.

Operating Profit is generally defined as: Profits (income or earnings) after

operating costs such as: cost of righteouss sold, depreciation, amortization, administration costs foreign currency losses (gains), research and disclosure profit sharing, royalty expenses, corporate costs employee benefits, selling expenses, etc before non-operating income and charges such as: interest expenses, minority interests, write-downs of investments in other companies, restructuring take away froms dividend income, current and deferr taxes, extraordinary items, discontinued operations, unusual items, etc reply on Common Equity (ROCE) (%) without deductions earnings (or income) available to habitual shareowners divided by the average customary equity of the company during the fiscal year. The ensue is multiplied by 100. trap Earnings (or Income) Total earnings (or income) available to customary shareowners less preferred dividends (if any). Average often met with Equity The average of total universal shareowners' equity (not including any preferr share capital outstanding) at the beginning of the fiscal period and at the last of the period. Cash roll on Return on Common Equity (CFROCE) (%) Where CFP is reported for a company (instead of EPS) the CFROCE is the company's cash run from operations divided by the average used by all equity during the year.

Book Value for Share ($) EPS divided by means of ROCE multiplied by 100.

Debt Ratio (%) Total debit divided by total assets multiplied from 100%.

Dividend Per Share ($) (five years) The cash amount distributed abroad of a company's profits each year to its shareholders. The dividend data does not include unusual cash or stock dividends. Special dividends are indicated when applicable. High and grave Stock Prices ($) (five years) The high price and the gentle price for a stock during each fiscal year for the last five fiscal years.