| 单词 | earnings per share |
| 释义 | earnings per share 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 number of equity shares in issue during the period. The eps may be calculated on a net basis or a nil basis. Using the net basis, the tax charge includes any variable elements of tax, such as unrelieved overseas tax arising from the payment or proposed payment of dividends (seeoverseas-income taxation). The nil basis excludes such items from the tax charge. The eps should be shown on the face of the profit and loss account, both for the period under review and for the corresponding previous period. The basis of calculating the earnings per share should be disclosed on the face of the profit and loss account or in the notes to the accounts. Earnings per share was seen as an important measure of performance in the 1950s and 1960s but its significance has since declined. UK listed companies or other entities choosing to disclose an earnings-per-share figure must now follow the rules set out in International Accounting Standard 33. This requires the disclosure of both basic eps and fully diluted earnings per share on the profit and loss account. See alsobottom line. |
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