earnings

  • 51earnings 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

  • 52earnings before interest, tax, depreciation and amortization — ˌearnings before ˌinterest, ˌtax, depreciˌation and amortiˈzation abbreviation EBITDA noun [plural] ACCOUNTING TAX a company s profits for a particular period of time, not including interest payments on its debt, tax payments, and amounts to… …

    Financial and business terms

  • 53earnings rule — ➔ rule1 …

    Financial and business terms

  • 54earnings call — UK US noun [C] IT, FINANCE ► a teleconference (= a meeting between people in different places, connected by video, phone, etc.) in which a public company talks about its financial situation: » In an earnings call on Tuesday, the CEO told… …

    Financial and business terms

  • 55earnings management — UK US noun [U] ACCOUNTING ► the use of methods of recording financial information about a company s income that give a false idea of the company s success, which may not be illegal but is considered dishonest: »Some types of earnings management… …

    Financial and business terms

  • 56earnings yield ratio — UK US noun [C] FINANCE ► the earnings yield shown as a percentage …

    Financial and business terms

  • 57earnings-related — earnings re lated adj relating to the amount of money that you earn ▪ an earnings related pension scheme …

    Dictionary of contemporary English

  • 58earnings basis — In computing the trading profits or gains of any period, all income and liabilities accruing during that period as a result of the trade being carried on are brought into account. Related links joint venture Practical Law Dictionary. Glossary of… …

    Law dictionary

  • 59earnings arrestment — in the Scots law of diligence or legal enforcement, the process whereby for ordinary debts the creditor serves notice on the debtor s employer and sums are deducted on a regular basis, calculated according to a statutory table. See current… …

    Law dictionary

  • 60earnings and profits — 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 …

    Law dictionary