earnings basis
In computing the trading profits or gains of any period, all income and liabilities accruing during that period as a result of the trade being carried on are brought into account.
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Practical Law Dictionary. Glossary of UK, US and international legal terms. . 2010.

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  • earnings basis — ˌearnings ˈbasis noun [singular] FINANCE used to discuss a company s performance based on its profits, rather than other measures of performance: • While not cheap on an earnings basis, the stock s $2 a share in operating cash flow makes it a… …   Financial and business terms

  • basis — The difference between the current cash price and the futures price of the same commodity. Unless otherwise specified, the price of the nearby futures contract month is generally used to calculate the basis. Chicago Board of Trade glossary The… …   Financial and business terms

  • Basis — Regarding a futures contract, the difference between the cash price and the futures price observed in the market. Also, it is the price an investor pays for a security plus any out of pocket expenses. It is used to determine capital gains or… …   Financial and business terms

  • Earnings before interest, taxes, depreciation and amortization — (EBITDA) is a non GAAP metric that can be used to evaluate a company s profitability.::EBITDA = Operating Revenue – Operating Expenses + Other RevenueIts name comes from the fact that Operating Expenses do not include interest, taxes, or… …   Wikipedia

  • earnings arrestment — in the Scots law of diligence or legal enforcement, the process whereby for ordinary debts the creditor serves notice on the debtor s employer and sums are deducted on a regular basis, calculated according to a statutory table. See current… …   Law dictionary

  • earnings per share — eps The profit in pence attributable to each ordinary share in a company, based on the consolidated profit for the period, after deducting minority interests and preference share dividends. This profit figure is divided by the weighted average… …   Accounting dictionary

  • earnings per share — eps The profit in pence attributable to each ordinary share in a company, based on the consolidated profit for the period, after deducting minority interests and preference share dividends. This profit figure is divided by the weighted average… …   Big dictionary of business and management

  • Basis — 1. The variation between the spot price of a deliverable commodity and the relative price of the futures contract for the same actual that has the shortest duration until maturity. 2. A security s basis is the purchase price after commissions or… …   Investment dictionary

  • earnings yield — The ratio of earnings per share, after allowing for tax and interest payments on fixed interest debt, to the current share price. The inverse of the price earnings ratio. It is the total twelve months earnings divided by number of outstanding… …   Financial and business terms

  • Earnings per share — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia

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