underlying earnings

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• underlying — or underlier An option or a future is a right or a commitment to buy or sell something at a future date. The underlying is the financial instrument that may or must be bought or sold in each option or futures contract. FAS 133, as amended by FAS… …   Financial and business terms

• Underlying — The something that the parties agree to exchange in a derivative contract. The New York Times Financial Glossary * * * underlying un‧der‧ly‧ing [ˌʌndəˈlaɪ ɪŋ◂ ǁ ər ] adjective 1. underlying figure/​rate ECONOMICS a rate or figure that shows the… …   Financial and business terms

• Earnings quality — Earnings quality, in accounting, refers to the overall reasonableness of reported earnings. It is an assessment criterion for how repeatable, controllable and bankable McClure, Ben. (n.d.) Earnings: Quality Means Everything . Retrieved June 29,… …   Wikipedia

• Earnings Momentum — When corporate earnings per share (EPS) growth is accelerating or decelerating from the prior fiscal quarter or fiscal year. Earnings momentum typically coincides with accelerating revenues and/or expanding margins caused by increased sales, cost …   Investment dictionary

• Earnings Power — A business s ability to generate profit from conducting its operations. Earnings power is used to analyze stocks to assess whether the underlying company is worthy of investment. Possessing greater long term earnings power is one indication that… …   Investment dictionary

• Earnings Before Interest, Tax, Amortization And Exceptional Items - EBITAE — An accounting metric often used to deduct the amortization of intangible assets to arrive at a value. Companies will use EBITAE not only as a measure of performance, but also to determine interest coverage capabilities. The eliminated items are… …   Investment dictionary

• Price-Earnings Ratio - P/E Ratio — A valuation ratio of a company s current share price compared to its per share earnings. Calculated as: Market Value per Share Earnings per Share (EPS) For example, if a company is currently trading at $43 a share and earnings over the last 12… …   Investment dictionary

• quality of earnings — The extent to which *net income reflects and portrays underlying economic circumstances. External auditors review the quality of earnings of *auditees, to obtain evidence that *financial statements have not been distorted by *creative accounting… …   Auditor's dictionary

• Sikhism underlying values — The Sikhs must believe in the following values:#Equality: All humans are equal before God – No discrimination is allowed on the basis of caste, race, sex, creed, origin, color, education, status, wealth, etc. The principles of universal equality… …   Wikipedia

• Rio Tinto Group — Rio Tinto Limited plc Type Public company (ASX: RIO, LSE:  …   Wikipedia

• Ponzi scheme — A Ponzi scheme is a fraudulent investment operation that involves promising or paying abnormally high returns ( profits ) to investors out of the money paid in by subsequent investors, rather than from net revenues generated by any real business …   Wikipedia