fully diluted earnings per share

fully diluted earnings per share The earnings per share(eps) for a company that takes into account not only the number of shares in issue but also those that may be issued as a result of such factors as convertible loans and options or warranties. International Accounting Standard 33 requires that diluted earnings per share be disclosed on the face of the profit and loss account as well as basic earnings per share. The US equivalent is primary earnings per share.

• lats
• laundering money
• lay days
• laying off
• lay-off pay
• LBO
• LCH
• LCM
• lead
• lead bank
• leadership continuum theory
• leadership style
• leading and lagging
• leading measures
• lead manager
• lead users
• leakage
• lean production
• learning and growth perspective
• learning curve
• learning organization
• lease
• leaseback
• leased department retailer
• leasehold land