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. Financial Reporting Standard 22, issued in 2004, 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.

Accounting dictionary. 2014.

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  • 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. Financial Reporting Standard… …   Big dictionary of business and management

  • fully diluted earnings per share — /ˌfυli daɪˌlu:tɪd ˌɜ:nɪŋz pə ʃeə/, fully diluted EPS /ˌfυli ˌdaɪlu:tɪd ˌi: pi: es/ plural noun earnings per share calculated over the whole number of shares assuming that convertible shares have been converted to ordinary shares …   Dictionary of banking and finance

  • fully diluted earnings per share — A notional calculation carried out by companies to warn shareholders of potential deterioration of earnings per share in the future as a result of new shares being issued by the company on the exercise of convertibles, warrants or options already …   Financial and business terms

  • Полностью разводненная прибыль на акцию (FULLY DILUTED EARNINGS PER SHARE)  — 1 Сумма прибыли на каждую акцию с учетом максимальной суммы возможных конвертации конвертируемых ценных бумаг, фондовых опционов, купонов и неоплаченных контрактов на покупку акций.  2 Сумма текущей прибыли на акцию, отражающая максимальное… …   Словарь терминов по управленческому учету

  • diluted earnings per share — See: fully diluted earnings per share …   Accounting dictionary

  • diluted earnings per share — See fully diluted earnings per share …   Big dictionary of business and management

  • Diluted Earnings Per Share — (diluted EPS) is a company s earnings per share (EPS) calculated using fully diluted shares outstanding (i.e. including the impact of stock option grants and convertible bonds). Diluted EPS indicates a worst case scenario, one in which everyone… …   Wikipedia

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

  • Fully diluted earnings per shares — Earnings per share expressed as if all outstanding convertible securities and warrants have been exercised. The New York Times Financial Glossary …   Financial and business terms

  • fully diluted earnings per shares — earnings per share expressed as if all outstanding convertible securities ( convertible security) and warrants have been exercised. Bloomberg Financial Dictionary …   Financial and business terms