TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

EARNINGS PER SHARE [1 record]

Record 1 2009-02-11

English

Subject field(s)
  • Stock Exchange
  • Investment
DEF

The portion of income of a limited company for a period attributable to a share of a class of issued capital stock whose rights to participate in earnings have no upper limit.

French

Domaine(s)
  • Bourse
  • Investissements et placements
DEF

Résultat de l'exercice réduit à une action du capital émis et en circulation d'une société.

OBS

Le calcul du bénéfice ou de la perte n'est pertinent que pour les actions auxquelles est attaché le droit de participer sans restriction aux bénéfices de la société.

Spanish

Campo(s) temático(s)
  • Bolsa de valores
  • Inversiones
DEF

Cifra que se obtiene al dividir, en un determinado ejercicio, los beneficios de una sociedad después del pago de impuestos, por el número total de acciones en circulación. Sirve para calcular el valor de la acción multiplicándolo por un precio/beneficio adecuado.

OBS

beneficio por acción; BPA: términos y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.

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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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