BTYP Type of Foreign Bond (Description): Description of type of foreign bond issue (e.g. Samurai Bond). Applies only to Euro Debt database. Types of foreign bonds researched in the Euro database are: SA: Samurai Bond, A Yen denominated bond issued in the Japanese public bond market by foreign institutions rated BBB or above. Bonds can be purchased by non-residents of Japan. SI: Shibosai Bond, A Yen denominated bond issued in the Japanese private bond market by foreign institutions. Bonds are unlisted. SO: Shogun Bond, A non-Yen denominated bond issued in the Japanese public bond market by foreign institutions. Preferred currency is US$, but CAD$ and AU$ bonds exist. DA: Daimyo Bond, A Hybrid Samurai Euroyen bond; Yen denominated bond issued in the Japanese public market by AAA rated institutions (usually international agencies), settled by Cedel and/or Euroclear, and listed in Luxembourg. GA: Geisha Bond, A non-Yen denominated bond issued in the Japanese private bond market by foreign institutions. Preferred currency is US$. DR: Dragon Bond, A local market Asian (excluding Japan) bond targeted to little dragon (Singapore, Taiwan, Hong Kong, etc.). Bond may be denominated in currencies other than HK, may be listed other than in HK, and are not necessarily issued by foreign institutions. BD: Bulldog Bond, A Sterling denominated bond issued in the UK public bond market by foreign institutions. RB: Rembrandt Bond, A Danish Krone denominated bond issued in the Holland public bond market by foreign institutions. MT: Matador Bond, A Spanish Peseta denominated bond issued in the Spanish public or private bond market by foreign institutions. AL: Alpine Bond, A Swiss Franc denominated bond issued in the Swiss public or private bond market by foreign institutions. MA: Marathon Bond, A Spanish Peseta denominated bond issued in the Greek public or private bond market by foreign institutions. NA: Navigator Bond, A Portuguese Escudo denominated bond issued in the Portuguese public or private bond market by foreign institutions. KG: Kangaroo Bond, An Australian or US dollar denominated bond issued in the Australian public or private market by foreign institutions. BTYPC Type of Foreign Bond (Code): SDC Code identifying type of foreign bond issue (e.g. SA). Applies only to Euro Debt database. Types of Foreign bonds researched in the Euro database are: SA: Samurai Bond, A Yen denominated bond issued in the Japanese public bond market by foreign institutions rated BBB or above. Bonds can be purchased by non-residents of Japan. SI: Shibosai Bond, A Yen denominated bond issued in the Japanese private bond market by foreign institutions. Bonds are unlisted. SO: Shogun Bond, A non-Yen denominated bond issued in the Japanese public bond market by foreign institutions. Preferred currency is US$, but CAD$ and AU$ bonds exist. DA: Daimyo Bond, A Hybrid Samurai Euroyen bond; Yen denominated bond issued in the Japanese public market by AAA rated institutions (usually international agencies), settled by Cedel and/or Euroclear, and listed in Luxembourg. GA: Geisha Bond, A non-Yen denominated bond issued in the Japanese private bond market by foreign institutions. Preferred currency is US$. DR: Dragon Bond, A local market Asian (excluding Japan) bond targeted to little dragon (Singapore, Taiwan, Hong Kong, etc.). Bond may be denominated in currencies other than HK, may be listed other than in HK, and are not necessarily issued by foreign institutions. BD: Bulldog Bond, A Sterling denominated bond issued in the UK public bond market by foreign institutions. RB: Rembrandt Bond, A Danish Krone denominated bond issued in the Holland public bond market by foreign institutions. MT: Matador Bond, A Spanish Peseta denominated bond issued in the Spanish public or private bond market by foreign institutions. AL: Alpine Bond, A Swiss Franc denominated bond issued in the Swiss public or private bond market by foreign institutions. MA: Marathon Bond, A Spanish Peseta denominated bond issued in the Greek public or private bond market by foreign institutions. NA: Navigator Bond, A Portuguese Escudo denominated bond issued in the Portuguese public or private bond market by foreign institutions. KG: Kangaroo Bond, An Australian or US dollar denominated bond issued in the Australian public or private market by foreign institutions. HIGH_YIELD Loan Yield Type: Option of selecting Investment Grade (IG), Near Investment Grade (NG), Leveraged (LV), or Highly Leveraged (HL) loans. High yield (leveraged) is defined for loans as issues with initial pricing of base rate + 175bps and up as of July 1, 2002. All leveraged and highly leveraged loans are covered under the high yield flag option. The loan yield type is based on the following base rate + bps grid. If pricing is undisclosed, the yield type will be undisclosed as well. July 1, 2002 to Present: IG: 0 - 74bps NG: 75 - 174bps LV: 175 - 274bps HL: >=275bps Jan 1, 2001 to June 30, 2002: IG: 0 - 49bps NG: 50 - 149bps LV: 150 - 249bps HL: >=250bps Jan 1, 1996 to Dec 31, 2000: IG: 0 - 49bps NG: 50 - 124bps LV: 125 - 249bps HL: >=250bps Before Jan 1, 1996: IG: 0 - 74bps NG: 75 - 149bps LV: 150 - 249bps HL: >=250bps HIGH_YIELD_DESCR Loan Yield Description: Similar to Loan Yield Type, this option gives the full description of each yield type: Investment Grade (IG), Near Investment Grade (NG), Leveraged (LV), or Highly Leveraged (HL) loans. High yield (leveraged) is defined for loans as issues with initial pricing of base rate + 175bps and up as of July 1, 2002. All leveraged and highly leveraged loans are covered under the high yield flag option. The loan yield type is based on the following base rate + bps grid. If pricing is undisclosed, the yield type will be undisclosed as well. July 1, 2002 to Present: IG: 0 - 74bps NG: 75 - 174bps LV: 175 - 274bps HL: >=275bps Jan 1, 2001 to June 30, 2002: IG: 0 - 49bps NG: 50 - 149bps LV: 150 - 249bps HL: >=250bps Jan 1, 1996 to Dec 31, 2000: IG: 0 - 49bps NG: 50 - 124bps LV: 125 - 249bps HL: >=250bps Before Jan 1, 1996: IG: 0 - 74bps NG: 75 - 149bps LV: 150 - 249bps HL: >=250bps HYLD Ratings: High Yield Flag (Y/N): A Y/N flag indicating whether the deal is considered Leveraged/ High Yield or Non Leveraged. High yield is defined for bonds and preferred securities as issues having a Standard & Poor's rating of BB+ and below or a Moody's rating of Ba1 and below. Bank Notes, Deposit Notes and Certificates of Deposit are exempt from high yield status. They can be extracted by using corresponding data items for ratings. High yield (leveraged) is defined for loans as issues with initial pricing of base rate + 175bps and up as of July 1, 2002. All leveraged and highly leveraged loans are covered under the high yield flag option. Loan Yield Types are defined as follows: (IG=Investment Grade, NG=Near Investment Grade, LV=Leveraged, HL=Highly Leveraged): July 1, 2002 to Present: IG: 0 - 74bps NG: 75 - 174bps LV: 175 - 274bps HL: >=275bps Jan 1, 2001 to June 30, 2002: IG: 0 - 49bps NG: 50 - 149bps LV: 150 - 249bps HL: >=250bps Jan 1, 1996 to Dec 31, 2000: IG: 0 - 49bps NG: 50 - 124bps LV: 125 - 249bps HL: >=250bps Before Jan 1, 1996: IG: 0 - 74bps NG: 75 - 149bps LV: 150 - 249bps HL: >=250bps INTLMARKETPLACE This data item only applies to SDC Platinum™ Standard International Bond League Table Sessions (J, K, L, N and O sessions). Yes/No indicator set to 'Y' when the transaction meets the following criteria: Includes all international and cross border, non-convertible debt and non-convertible preferred stock transactions. Including Euro bonds, foreign bonds, Yankee bonds and global transactions. Excludes all International certificates of deposit and deposit notes. Includes International Bank Notes. Excludes all global Asset-backed and Mortgage-backed transactions with an issuer nation of the United States. Criteria Description Platinum Code Applicable Databases Foreign & International ED, EP Exclude convertible deals CVT EP Yankee Bonds FMCOD M, D, P, R144D, R144D Global Bonds GLOBAL_BOND M, D, P, R144D, R144P Exclude US ABS & MBS MTGTYPC and NATC M, P, R144D, R144P Exclude CDs & Deposit Notes SECUR ED, EP, M, D, P, IPO IPO Flag: US Databases: Yes/No flag set to "Y" where the common stock issue is an initial public offering (IPO) in the US marketplace. It includes first time issues in the US marketplace by companies that already trade on a non-US exchange. As of January 1, 2001, SDC uses the data item "Original IPO" to create all of its IPO league table. IPO Flag: US R144C Database: Yes/No flag set to "Y" where the common stock issue is an initial public offering (IPO) outside of the US with a tranche targeted toward US institutional investors via Rule 144a. IPO Flag: Non-US Databases: Yes/No flag set to "Y" where the common stock issue is an initial public offering (IPO). ISSUER_PUB_MID Issuer/Borrower Public Mid status - a more defined mid-level public status for the issuer/borrower: Public Public - A company that is 100% publicly traded or a majority of the common/ordinary shares are traded on a stock exchange and there is NO majority parent Public Government - Any portion of the company trades, with the government holding a majority interest (50% or more) Public Subsidiary - Any portion of the company trades, with the majority (50% or more) held by a parent company Public Fund - A fund that trades on an exchange Public Trust - A trust that trades on an exchange Public Unlisted - For Australian companies only - a private company where the number of shareholders exceeds a certain limit such that legislation classifies them as public companies subject to public company disclosure Private Private - A company that is private (shares not traded on a public exchange) (owned by an individual(s) or family) or has a parent of less than 50% where that parent is NOT a government Private Government - A company whose shares are not publicly traded in which the government owns a stake of less than 50% Private SPV - Any SPV that does not have a parent owning 50% or more, or where a parent can not be identified Private Fund - Any fund that does not have a parent owning 50% or more and that does not trade Private Trust - Any trust that does not have a parent owning 50% or more and that does not trade Private LBO Acquisition Vehicle - Any company set up for the sole purpose of carrying out an LBO not traded on a public stock exchange or with a parent owning 50% or more. One shot acquisition vehicles. Government Government - A entity that is 50% or more owned by the government and is not publicly traded Government Branch - A government division, branch or operations that is being sold off Government Asset - A government (tangible) asset that is being sold off JV JV - A company that by legal definition is a Joint Venture (having 2 or more parents each owning a stake and working together on a joint project, company or effort) JV Asset - A (tangible) asset that a joint venture is selling off Individual Individual - A person/investor (same as current investor) Mutual Mutual - Companies whose ownership and profits are distributed among members in proportion to the amount of business they do with the company (same as current mutual) Subsidiary Subsidiary - An entity with a parent of 50% or more that is NOT publicly traded on a stock exchange and the parent is not a government Subsidiary SPV - An SPV with a parent owning 50% or more Subsidiary Fund - A fund with a parent owning 50% or more Subsidiary Trust - A trust with a parent owning 50% or more Subsidiary Branch - A branch/division/operations being sold off by a parent Subsidiary Asset - A (tangible) asset being sold off by a parent that is not a JV or government ISSUER_UP_PUB_MID Issuer/Borrower Ultimate Parent Public Mid status - a more defined mid-level public status for the issuer/borrower's ultimate parent: Public Public - A company that is 100% publicly traded or a majority of the common/ordinary shares are traded on a stock exchange and there is NO majority parent Public Government - Any portion of the company trades, with the government holding a majority interest (50% or more) Public Subsidiary - Any portion of the company trades, with the majority (50% or more) held by a parent company Public Fund - A fund that trades on an exchange Public Trust - A trust that trades on an exchange Public Unlisted - For Australian companies only - a private company where the number of shareholders exceeds a certain limit such that legislation classifies them as public companies subject to public company disclosure Private Private - A company that is private (shares not traded on a public exchange) (owned by an individual(s) or family) or has a parent of less than 50% where that parent is NOT a government Private Government - A company whose shares are not publicly traded in which the government owns a stake of less than 50% Private SPV - Any SPV that does not have a parent owning 50% or more, or where a parent can not be identified Private Fund - Any fund that does not have a parent owning 50% or more and that does not trade Private Trust - Any trust that does not have a parent owning 50% or more and that does not trade Private LBO Acquisition Vehicle - Any company set up for the sole purpose of carrying out an LBO not traded on a public stock exchange or with a parent owning 50% or more. One shot acquisition vehicles. Government Government - A entity that is 50% or more owned by the government and is not publicly traded Government Branch - A government division, branch or operations that is being sold off Government Asset - A government (tangible) asset that is being sold off JV JV - A company that by legal definition is a Joint Venture (having 2 or more parents each owning a stake and working together on a joint project, company or effort) JV Asset - A (tangible) asset that a joint venture is selling off Individual Individual - A person/investor (same as current investor) Mutual Mutual - Companies whose ownership and profits are distributed among members in proportion to the amount of business they do with the company (same as current mutual) Subsidiary Subsidiary - An entity with a parent of 50% or more that is NOT publicly traded on a stock exchange and the parent is not a government Subsidiary SPV - An SPV with a parent owning 50% or more Subsidiary Fund - A fund with a parent owning 50% or more Subsidiary Trust - A trust with a parent owning 50% or more Subsidiary Branch - A branch/division/operations being sold off by a parent Subsidiary Asset - A (tangible) asset being sold off by a parent that is not a JV or government ISSUETYPE Type of Issue (Code): IFR SDC code for the type of issue (e.g. S). Applies only to UK New Issues database. ISSUE_TYPE AB- Issue type equals Asset-backed when Mortgage Type Code (MTGTYPC) is equal to one of the following asset-backed codes: G, I, J, L, O, R. Asset-backed issues include credit card receivables, collateralized debt obligations, auto loans, home equity, student loans, non-jumbo MBS and floorplan receivables. AS- Issue type equals Agency, Supranational, Sovereign when a transaction is not mortgage-backed or asset-backed and the Thomson Financial Mid-Industry code is equal to Government and Agencies. This excludes federal credit agency issuers (ie: Federal Home Loan Mortgage). CVT- Issue type equals Convertible when the Convertible Issue Yes/No Flag is set to "Yes." This is when the issued securities may be exchanged/converted for common stock under the terms described in the offering. EM- Issue type equals Emerging Market Corporate when a transaction is not mortgage-backed or asset-backed, the Thomson Financial Mid-Industry code is not equal to Government and Agencies or Government Sponsored Enterprises and the Ultimate Parent Nation of the issuer is an Emerging Market nation. FC- Issue type equals Federal Credit Agency when a transaction is not mortgage-backed or asset-backed and the Thomson Financial Mid-Industry code is equal to Government Sponsored Enterprises. FO- Issue type equals Follow-On when the Original IPO Yes/No flag set to "No." A follow-on offering (a.k.a. secondary offering) is any common stock offering subsequent to a company's Initial Public Offering. HY- Issue type equals High Yield Corporate when a transaction is not mortgage-backed or asset-backed, the Thomson Financial Mid-Industry code is not equal to Government and Agencies or Government Sponsored Enterprises and the Ultimate Parent Nation of the issuer is not an Emerging Market nation. Only High Yield rated issues are included and split rated issues are excluded. High Yield is defined as an issue with an S&P rating equal to or less than BB+ and a Moody rating equal to or less than Ba1. Certificates of Deposit and General Term Notes are excluded. IG- Issue type equals Investment Grade Corporate when a transaction is not mortgage-backed or asset-backed and the Thomson Financial Mid-Industry code is not equal to Government and Agencies or Government Sponsored Enterprises. Only Investment Grade rated issues are included. Investment Grade is defined as an issue with an S&P rating equal to or greater than BBB- and a Moody rating equal to or greater than Baa3. Split-rated issues, Certificates of Deposit and General Term Notes are included. IPO- Issue type equals IPO when the Original IPO Yes/No flag set to "Yes." This is when the common stock has never traded publicly in any market and is offered in its Initial Public Offering. MB- Issue type equals Mortgage-backed when Mortgage Type Code (MTGTYPC) is equal to one of the following mortgage-backed codes: A, B, C, D, E, F, H, K, M, N, P. Mortgage-backed issues include commercial mortgage-backed and residential mortgage-backed transactions. LOCK_SHARES Number of Shares Subject to Lockup: The number of shares eligible for sale upon expiration of the lockup agreement and/or restriction period. Many of these restricted securities will be subject to Rule 144 volume limitations when sold. Lock shares are also known as shares eligible for sale or the number of shares eligible for sale upon expiration of the underwriters lockup agreement and/or restriction period. The restriction period is generally referring to SEC Rule 144 pertaining to insider selling. Typically the shares in question will be the " restricted securities ", simply defined as securities acquired directly or indirectly from the issuer or an affiliate in a transaction not involving any public offering. The restricted securities are normally the shares outstanding minus the " freely tradable " securities, not including the shares covered in the over-allotment agreement. The shares floated in the public offering are obviously freely tradable. Shares outstanding include all classes of common stock. The following list further defines what Thomson is using to calculate Shares Eligible for Sale: Warrants, Options and Convertible Preferred Securities are not included. All classes of Common Stock, (Class A, Class B, etc.), are included. Shares are adjusted for follow-on offerings, mergers and acquisitions, & underwriters' early release, and stock splits. LTD_MOODY Ratings: Moody's Long Term Corporate Debt Rating: Moody's long term debt rating of the company at the time of closing (bonds). Moody's senior unsecured debt rating of a borrower at the time of financial close (loans). Displays what ratings are available. LTD_MOODY_NUMBER Ratings: Moody's Long Term Corporate Debt Rating: Moody's long term debt rating of the company at the time of closing. Moody's senior unsecured debt rating of a borrower at the time of financial close (loans). Displays deal with specific ratings that are being searched on. LTD_SP Ratings: S&P Long Term Corporate Debt Rating: Standard & Poor's long term debt rating of the company at the time of closing (bonds). Standard & Poor's senior unsecured debt rating of a borrower at the time of financial close (loans). Displays what ratings are available. LTD_SP_NUMBER Ratings: S&P Long Term Corporate Debt Rating: Standard & Poor's long term debt rating of the company at the time of closing (bonds). Standard & Poor's senior unsecured debt rating of a borrower at the time of financial close (loans). Displays deal with specific ratings that are being searched on. OFFER_METHOD Japanese Issues: Offer Method (Description): Offer type of this issue. Applies only to Japanese New Issues database. 11: Public Offering—Post-IPO offering of new shares. 12: IPO By Bid, Primary only—Initial public offering of new shares in which at least 50% of shares offered are priced by competitive bid among investors. 13: Third Party Allotment—Offering of new shares to relationship companies which are not existing shareholders. Third party offers are not underwritten. 14: IPO By Bid, Secondary only—Initial public offering of existing shares by shareholders in which at least 50% of the shares offered are priced by competitive bid among investors. 15: IPO By Bid, Primary and Secondary—Initial public offering made by the bid method which includes both primary and secondary shares. 16: Rights Issue—Offering of new shares to existing shareholders only. 17: IPO By Bookbuilding, Primary only—Initial public offering of new shares in which pricing is done by demand survey among investors. 18: IPO By Bookbuilding, Secondary only—Initial public offering of existing shares by shareholders in which pricing is done by demand survey of investors. 19: IPO By Bookbuilding, Primary and Secondary –Initial public offering of both new shares and existing shares in which pricing is done by demand survey among investors. OFFERING_TECH Indicates what method is being used to sell the securities to investors. ACCELBOOKBUILT - A underwriting structure that combines elements of a bought deal and bookbuilding. In this structure, the pricing of the transaction takes place within a couple of days of the announcement. AUCTION - System by which securities are bought and sold through brokers on the securities exchanges, as distinguished from the over the counter market, where trades are negotiated. Price is established by competitive bidding between brokers acting as agents for buyers and sellers. BESTEFFORTS - Arrangement whereby investment bankers, acting as agents, agree to do their best to sell an issue to the public. A best efforts transaction is not considered firmly underwritten. BLOCKTRADE - An underwriting structure in which the investment bankers purchase the shares from the issuer at a discount to the market price and re-offer the shares to investors. In this structure, the pricing of the transaction takes place within one business day. CAPITAL - Money from a company's reserves is converted into capital, which is then distributed to shareholders as new shares (in proportion to present ownership holdings). E*OFFERING - Deal offered online or via the Internet. FIRMCOMMITMENT - Arrangement in which the investment bankers purchase securities from the issuer to be offered to the public. The investment bankers make their profit on the difference between the purchase price, determined through either competitive bidding or negotiation, and the public offering price. INTERMEDRS - A placing of securities through financial intermediaries. NEGOTIATEDSALE - Underwriting of new securities issue in which the spread between the purchase price paid to the issuer and the public offering price is determined though negotiation rather than multiple competetive bidding. OFFERSALE - The practice of issuing a security by public subscription. The offer is advertised widely, stipulating the terms of the issue and closing of the offer at a future date. OFFSUBSCRP - An agreement between managers and borrowers. The managers agree to subscribe or procure subscribers for a primary market issue. The borrower agrees to issue such securities. OPENOFFER - An invitation to existing holders of securities to purchase or subscribe for securities in proportion to their existing holdings. This subscription is not made by means of a renounceable letter. PLACEMENT - Direct sale of securities to institutional investors (private placement transactions). RIGHTS - Offering of common stock to existing shareholders who hold rights that entitle them to buy newly issued shares at a discount from the price at which shares will later be offered to the public. SELLOFF - Selling securities or commodities under pressure to avoid further declines in prices. Sell off is also called 'dumping'. SPECIALWARRANTS - Special intermediary security that is used to offer shares to the public. It allows the issuer to receive a portion of the deal's proceeds while the agent qualifies the prospectus and arranges investors. Final payment of proceeds occurs when the final prospectus is filed and the special warrants are exchanged for the underlying security of the deal (Canadian specific). TENDER - Offer to buy shares of a corporation, usually at a premium above the market price, for cash, securities, or both. The objective of issuing a tender offer is to take control of the target company. VENDORPLCG - A marketing by or on behalf of vendors of securities. The securities have been allotted to them as consideration for an acquisition of assets or consideration for future business. OFFERPRICEP Offer Price in Pence. Applies only to UK New Issues database. OFFMETHC Japanese Issues: Offer Method (Code): Offer type of this issue. Applies only to Japanese New Issues database. 11: Public Offering—Post-IPO offering of new shares. 12: IPO By Bid, Primary only—Initial public offering of new shares in which at least 50% of shares offered are priced by competitive bid among investors. 13: Third Party Allotment—Offering of new shares to relationship companies which are not existing shareholders. Third party offers are not underwritten. 14: IPO By Bid, Secondary only—Initial public offering of existing shares by shareholders in which at least 50% of the shares offered are priced by competitive bid among investors. 15: IPO By Bid, Primary and Secondary—Initial public offering made by the bid method which includes both primary and secondary shares. 16: Rights Issue—Offering of new shares to existing shareholders only. 17: IPO By Bookbuilding, Primary only—Initial public offering of new shares in which pricing is done by demand survey among investors. 18: IPO By Bookbuilding, Secondary only—Initial public offering of existing shares by shareholders in which pricing is done by demand survey of investors. 19: IPO By Bookbuilding, Primary and Secondary –Initial public offering of both new shares and existing shares in which pricing is done by demand survey among investors. PCTCUR Percent change from stock offer price to closing price yesterday. ***For companies that have been de-listed or acquired, this will be the percent change from stock offer price to the last available closing stock price. PCTFEE Total Fee as % of Principal Amount. Applies only to UK New Issues database. PCT_FLOAT_IPO The ratio between the total number of shares eligible for sale and the total number of shares sold at the IPO. Shares Eligible for Sale / Total Number of Shares sold at IPO (Note: This percentage has not been adjusted for subsequent shares eligible for sale due to lockup and/or restriction period expiration.) PCT_FOR_SALE The percentage of stock being offered by the government in the privatization. PRCUR Stock Price Yesterday. ***For companies who have been de-listed or acquired, this will be the last available stock price. SPLIT_RATED Ratings (Loans): Split High Yield Rated Flag (Y/N). Split-rated loans are defined as loans of borrowers with either combination of the following senior unsecured debt ratings: (1) Borrowers rated Baa3 and higher by Moody's Investor Service and rated BB+ and lower by Standard and Poor's. (2) Borrowers rated BBB- and higher by Standard and Poor's and rated Ba1 and lower by Moody's Investor Service.