Earnings and Gain: Difference between pages

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1.
1.


In relation to a UK firm, its profits available for distribution to ordinary shareholders.
The excess of an end amount over a starting amount.


Also known as Net Profit.
For example, the excess of the accumulated principal and interest at the end of an investment period, over the amount originally invested.
 
In this simple case, the gain might also be the same as the total amount of interest earned for the period.




2.
2.


In relation to firms more generally, their profits.
Capital gain.  




3.
3.


Any stream of income or profits, for example interest earnings.  
''Tax.''
 
 
4.
 
In relation to individuals, their earned income, for example salary. 


Distinguished from their investment income and their capital gains.  This distinction is important in relation to individual taxation, and in relation to pensions.
Chargeable gain.  




== See also ==
== See also ==
* [[Diluted earnings per share]]
* [[Chargeable gain]]
* [[Dividend payout ratio]]
* [[Earnings cap]]
* [[Earnings multiples]]
* [[Earnings per share]]
* [[EBIT]]
* [[EBITDA]]
* [[Interest]]
* [[Interest]]
* [[Lower earnings limit]]
* [[Loss]]
* [[Multiples valuation]]
* [[Periodic]]
* [[Owner earnings]]
* [[Principal]]
* [[PAT]]
* [[Price to earnings ratio]]
* [[Shareholders cash flow]]

Revision as of 12:25, 5 August 2016

1.

The excess of an end amount over a starting amount.

For example, the excess of the accumulated principal and interest at the end of an investment period, over the amount originally invested.

In this simple case, the gain might also be the same as the total amount of interest earned for the period.


2.

Capital gain.


3.

Tax.

Chargeable gain.


See also