Earnings
From bib. source
[…], this is the ‘bottom line’. It is the profit after taxation and all other charges less the minority interest and preference dividends.
The earnings are the final profit that is attributable to ordinary shareholders, which is the profit after taxation and all other charges, as well as minus minority interest and preference dividends (Kind 1999, 35). It could also be called the net profit. It is found in the profit and loss account.
Ordinary shareholders
Ordinary shareholders are shareholders that fully own, or partially own, the company.
finance accounting minority_interest preference_dividends preference_dividend minority profit_after_taxation subtraction math mathematics mathematical_operator mathematical_operators subtraction_operator subtraction_operators dividend net_profit profit_and_loss_account profit_and_loss_statement shareholders ordinary_shareholders shareholder ordinary_shareholder dividend dividends earnings profit net_profit
bibliography
- “The Profit and Loss Account in More Detail.” In Accounting and Finance for Managers, 25–37. The Fast Track MBA Series. Dover, NH: PriceWaterhouseCoopers, 1999.