TERMIUM Plus®

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

PRIMARY EARNINGS PER SHARE [1 record]

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Alphabetical list of terms

Record 1 1996-11-18

English

Subject field(s)
  • Financial and Budgetary Management
  • Accounting
DEF

The amount of earnings per share attributable to each common share outstanding during the period, including common stock equivalents.

French

Domaine(s)
  • Gestion budgétaire et financière
  • Comptabilité
DEF

Résultat par action calculé dans le cas d'une société ayant une structure de capital complexe, de manière à tenir compte des titres équivalant à des actions ordinaires lorsque ces titres sont dilutifs. Ainsi, les actions auxquelles ces titres donnent droit sont traitées comme si elles étaient des actions entièrement participatives dans le calcul du bénéfice premier par action.

Spanish

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© Public Services and Procurement Canada, 2024
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau

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