TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 DEF

The relationship that exists at any one time between the market price of a share and its current profit after the deduction of tax.  1, record 1, English, - price%20earnings%20ratio

Record number: 1, Textual support number: 1 OBS

The purpose is to show the number of years it will take an investor to recoup his/her investment if profits were distributed. It also reflects the market's own expectations of the future profitability of the company.  1, record 1, English, - price%20earnings%20ratio

Record number: 1, Textual support number: 2 OBS

price-earning ratio; PER: term and abbreviation published in the Journal officiel by the Commission générale de terminologie et de néologie of the Government of France.  5, record 1, English, - price%20earnings%20ratio

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 DEF

Coefficient par lequel il convient de multiplier le bénéfice net par action pour retrouver le cours coté.  4, record 1, French, - coefficient%20de%20capitalisation%20des%20b%C3%A9n%C3%A9fices

Record number: 1, Textual support number: 1 OBS

coefficient de capitalisation des résultats; CCR : terme, abréviation et définition publiés au Journal officiel par la Commission générale de terminologie et de néologie du gouvernement de la France.  5, record 1, French, - coefficient%20de%20capitalisation%20des%20b%C3%A9n%C3%A9fices

Record 1,  Textual support,  Spanish

Record number: 1, Textual support number: 1 DEF

Cotización de un valor dividida por los beneficios por acción.  1, record 1, Spanish, - relaci%C3%B3n%20precio%2Dganancias

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 DEF

A statement usually prepared when the final account and balance sheets of a company are produced. This statement would normally show how funds are received i. e. from profits, sale of assets, increased capital, etc. It will also show how these funds have been used, i. e. payment of dividends, purchase of fixed assets, repayment of loans, etc. The date on this statement is usually the same as that on the final accounts and balance sheet. [Klein, Gerald. Dictionary of Banking. Pitman Publishing, 1995].  2, record 2, English, - fund%20flow%20statement

Record 2,  Textual support,  French

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 CONT

Although it is not necessary for the coefficients of equations such as(1) to(5) to be econometrically stable to show that profits can be made, it is interesting to note that with one-month data and division at the middle of the sample period, a Chow test does not reject the equality of coefficients in the two sample halves for equation(1)...  1, record 3, English, - Chow%20test

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 CONT

Même s'il n'est pas nécessaire que les coefficients des équations (1) à (5) soient stables sur le plan économétrique pour démontrer qu'il est possible de faire un profit, il est intéressant de noter que, si l'on divise la période en deux parties égales, le test de Chow ne conduit pas, pour l'échéance d'un mois, au rejet de l'hypothèse de l'égalité des coefficients dans les deux moitiés de l'échantillon pour l'équation (1); [...]  1, record 3, French, - test%20de%20Chow

Record 3,  Textual support,  Spanish

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 OBS

The statistical evidence on profits suggests that profits increase with size but that the very biggest firms in an industry sometimes seem to show a slight dropping off of relative profits compared with the next to the largest.  1, record 4, English, - relative%20profits

Record 4,  Textual support,  French

Record 4,  Textual support,  Spanish