CCC Research and Qualifications

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How the CCC Was Researched and Some Qualifications That Apply:

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Source of Data:

The CCC contains data on those companies that have filed Definitive Proxy Statements (DEF 14A) with the US Securities and Exchange Commission beginning January 1, 2003, along with their annual reports (10-K and 10-KSB). The data is updated daily with information from the SEC's Current Events Analysis system.

Data Qualifiers:

The data in the CCC was compiled over many months by a team of experienced researchers. Due to the volume of data that we key daily, the possibility of errors always exists. FreeERISA is not responsible for any liability that arises due to the presence of such errors. We appreciate your bringing any error to our attention.

Although the CCC does contain some data from 2002 and 2001, primary research did not begin until January 1, 2003. Therefore, it is not recommended for users to attempt to draw meaningful comparisons based on the older data.

A Special Word About Banks:

Because banks do not report actual revenue, a combination of Interest Income and Other Income was used to provide a revenue figure for the banks in the database.

Fiscal Years:

Because companies' fiscal years end on different dates, a special formula was used to simplify looking up a particular fiscal year's data. If the proxy statement on which the data is based was filed on a date on or before the end of that company's fiscal year, then the fiscal year is equal to the year the proxy was filed minus one. So for example, if a company's fiscal year ends on May 31st, and their proxy statement was filed on 4/17/04, then the fiscal year would be listed as 2003.

If the proxy was filed after the end of the fiscal year, then the year the proxy was filed in was used as the fiscal year. For example, if a company's fiscal year ends on September 30th, and their proxy statement was filed on 11/3/03, then the fiscal year is also 2003.

If the company does not have a listed end of fiscal year, then the year the proxy was filed was used.