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1 treasury stock method
фин., учет метод собственных акций* (при расчете прибыли на одну акцию: метод определения эквивалента опционов и варрантов, выраженного в обыкновенных акциях; при использовании метода варранты и опционы считаются исполненными на начало отчетного периода или на дату выпуска (если они были выпущены в данном периоде), а полученные средства — использованными на приобретение и погашение обыкновенных акций по средней за период рыночной цене)See: -
2 treasury stock method
Бухгалтерия: метод казначейских акций (метод учёта эквивалентов обыкновенных акций, при котором акционерные опционы и подписные сертификаты считаются реализованными на начало периода) -
3 if-converted method
фин. метод "если конвертированы"* (метод финансовых расчетов, предполагающий, что конвертируемые ценные бумаги были конвертированы в обыкновенные акции; используется при расчете разводненного показателя прибыли на одну акцию)See: -
4 diluted earnings per share
сокр. diluted EPS, DEPS фин. разводненная прибыль на акцию, разводненная прибыль на обыкновенную акцию* (чистая прибыль, приходящаяся на одну обыкновенную акцию, рассчитанная с учетом как находящихся в обращении обыкновенных акций, так и акций, которые могут быть выпущены при конвертации облигаций, привилегированных акций и некоторых других конвертируемых долговых обязательств, а также реализации варрантов на акции)Syn:See:equity dilution, basic earnings per share, fully diluted earnings per share, diluted shares, common stock equivalent, preference share, convertible bond, share warrant 2), dilutive, antidilution provision, diluted loss per share, if-converted method, treasury stock method* * *. . Словарь экономических терминов .Англо-русский экономический словарь > diluted earnings per share
См. также в других словарях:
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