- earnings and profits
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n.In tax, income earned by a corporation that would constitute a dividend if distributed to shareholders.
The Essential Law Dictionary. — Sphinx Publishing, An imprint of Sourcebooks, Inc. Amy Hackney Blackwell. 2008.
earnings and profits
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earnings and profits, accumulated — n. Earnings and profits from previous years that have not yet been distributed as dividends. The Essential Law Dictionary. Sphinx Publishing, An imprint of Sourcebooks, Inc. Amy Hackney Blackwell. 2008 … Law dictionary
earnings and profits, current — n. Earnings and profits from the current taxable year. The Essential Law Dictionary. Sphinx Publishing, An imprint of Sourcebooks, Inc. Amy Hackney Blackwell. 2008 … Law dictionary
earnings and profits — Wages of labor and income from business. 27 Am J1st H & W § 466. See earnings; profits … Ballentine's law dictionary
Accumulated Earnings and Profits — An accounting term applicable to stockholders of closely held businesses. Accumulated earnings and profits are a company s net profits after deducting distributions to the stockholders. This is calculated as of the beginning of the … Investment dictionary
earnings — Income. That which is earned; i.e., money earned from performance of labor, services, sale of goods, etc. Revenue earned by an individual or business. Earnings generally include but are not limited to: salaries and wages, interest and dividends,… … Black's law dictionary
earnings — Income. That which is earned; i.e., money earned from performance of labor, services, sale of goods, etc. Revenue earned by an individual or business. Earnings generally include but are not limited to: salaries and wages, interest and dividends,… … Black's law dictionary
earnings per share — ( EPS) A company s profit divided by its number of common outstanding shares. If a company earning $2 million in one year had 2 million common shares of stock outstanding, its EPS would be $1 per share. In calculating EPS, the company often uses… … Financial and business terms
earnings — earn·ings n pl 1: something (as wages or dividends) earned as compensation for labor or the use of capital 2: the balance of revenue for a specified period that remains after deducting related costs and expenses incurred compare profit Merriam… … Law dictionary
Earnings before interest, taxes, depreciation and amortization — (EBITDA) is a non GAAP metric that can be used to evaluate a company s profitability.::EBITDA = Operating Revenue – Operating Expenses + Other RevenueIts name comes from the fact that Operating Expenses do not include interest, taxes, or… … Wikipedia
earnings before interest and tax — ˌearnings before ˌinterest and ˈtax abbreviation EBIT noun [plural] ACCOUNTING TAX a company s profits for a particular period of time, without counting interest payments on its debt and payment of tax: • Sales rose from A$6.4 billion to A$6.9… … Financial and business terms
