TERMIUM Plus®

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

PRO FORMA EARNINGS PER SHARE [1 record]

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Alphabetical list of terms

Record 1 1996-11-20

English

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

The amount of earnings per share reflecting share issue transactions occurring subsequent to the end of the period.

French

Domaine(s)
  • Gestion budgétaire et financière
  • Investissements et placements
DEF

Résultat par action de l'exercice calculé en tenant compte des effets des opérations postérieures à la clôture de l'exercice qui comportent l'émission d'actions entièrement participatives effectuée dans certaines circonstances. Le bénéfice pro forma par action en circulation montre les effets de l'émission d'actions postérieure à la clôture sur le bénéfice par action en circulation de l'exercice clos, tandis que le bénéfice dilué pro forma par action indique les effets de l'émission sur le bénéfice dilué par action.

Spanish

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© Public Services and Procurement Canada, 2025
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau

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