| 单词 | earnings per share |
| 释义 | 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 tax and after deducting minority interests and preference share dividends. This profit figure is divided by the number of equity shares in issue that rank for dividend in respect of the period. The eps may be calculated on a net basis or a nil basis. Using the net basis, the tax charge includes any unrelieved overseas tax arising from the payment or proposed payment of dividends (see overseas-income taxation). The nil basis excludes both these items from the tax charge. The eps should be shown on the face of the profit and loss account on the net basis, 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. See also: |
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