available earnings

available earnings
доходы, компании, распределяемые между держателями обыкновенных акций (после вычета всех издержек, налогов и дивидендов по привилегированным акциям)

English-russian accounting dictionary. 2014.

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  • Earnings call — Earnings Calls are a teleconference in which a public company discusses the financial results of a reporting period. The name comes from the bottom line numbers in the income statement earnings per share. The U.S. based National Investor… …   Wikipedia

  • 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 response coefficient — IntroductionThe earnings response coefficient, or ERC, is the estimated relationship between equity returns and the unexpected portion of (i.e., new information in) companies earnings announcements. In financial economics, arbitrage pricing… …   Wikipedia

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

  • Earnings Allowance — Calculation on the net funds available in a checking account and the credit amount can be used to offset all or a portion of monthly service charges. The rate for the earnings allowance is set at the bank s discretion. The earnings allowance, or… …   Investment dictionary

  • earnings available for ordinary shareholders — The profit of a company that is available for distribution in the form of a dividend to the holders of ordinary shares …   Accounting dictionary

  • primary earnings per (common) share — earnings available for the payment of dividends to common stockholders divided by the number of common shares outstanding. Bloomberg Financial Dictionary …   Financial and business terms

  • Non-GAAP Earnings — An alternative earnings measure of the performance of a company. Many companies report non GAAP earnings in addition to the required GAAP earnings, stating that the alternate figure more accurately reflects their company s performance. Some… …   Investment dictionary

  • Leave and Earnings Statement — Example of an LES A Leave and Earnings Statement, generally referred to as an LES, is a document given on a monthly basis to members of the United States military which documents their pay and leave status on a monthly basis. Employees in the… …   Wikipedia

  • separate taxation of wife's earnings — An election available before April 1990, in which both parties to a marriage agreed to treat the wife s earnings separately from the husband s, usually as a means of reducing tax. Spouses earnings are now treated separately (see independent… …   Accounting dictionary

  • Cash Available For Distribution - CAD — A real estate investment trust’s (REIT’s) cash on hand that is available to be distributed as shareholder dividends. The value is calculated by finding the funds from operations (FFO) and subtracting recurring capital expenditures.… …   Investment dictionary

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