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Accounting
Banking

Diluted Earnings Per Share

A financial ratio that relates net income to the maximum number of common shares if all possibly dilutive stock options...

Preinterest ROA

A return on assets (ROA) that takes into account profits available to all providers of financing (equity owners and creditors)....

Return On Net Worth

Also return on equity (ROE). It is a profitability measure that indicates how efficiently the company did invest and manage...

Round Tripping

An accounting trick that involves the sale of unused or idle assets for a promise to buy them or their...

RE

An acronym for retained earnings; a liability item that consists of the cumulative total of net earnings and losses, less...

Retained Earnings

A liability item that consists of the cumulative total of net earnings and losses, less any dividends declared and distributed,...

Basic EPS

It stands for basic earnings per share; the ratio of net income available to common shareholders to common shares outstanding:...

Basic Earnings Per Share (EPS)

The ratio of net income available to common shareholders to common shares outstanding: This ratio doesn't take into account the...

Earnings Variability

A fluctuating pattern of a company's net income or earnings per share (EPS) during a given period of time. Historical...

Fair Value Through Net Income

An accounting method whereby changes (gains/ losses) in an investment's fair value (FV) are reflected in an entity's net income...