Direct effect and Earnings: Difference between pages
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'' | 1. ''Shareholder profits.'' | ||
In relation to a UK firm, its profits available for distribution to ordinary shareholders. | |||
Also known as Net Profit. | |||
2. ''Profits.'' | |||
In relation to firms more generally, their profits. | |||
3. ''Income.'' | |||
Any stream of income or profits, for example interest earnings. | |||
4. ''Earned income.'' | |||
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. | |||
== See also == | == See also == | ||
* [[ | * [[Diluted earnings per share]] | ||
* [[Distribution]] | |||
* [[Dividend payout ratio]] | |||
* [[Earnings multiples]] | |||
* [[Earnings per share]] | |||
* [[EBIT]] | |||
* [[EBITDA]] | |||
* [[Interest]] | |||
* [[Lower earnings limit]] | |||
* [[Multiples valuation]] | |||
* [[Net profit]] | |||
* [[Owner earnings]] | |||
* [[Profit after tax]] | |||
* [[Price to earnings ratio]] | |||
* [[Shareholders cash flow]] | |||
[[Category: | [[Category:Accounting,_tax_and_regulation]] | ||
[[Category:The_business_context]] | |||
Revision as of 07:47, 28 January 2022
1. Shareholder profits.
In relation to a UK firm, its profits available for distribution to ordinary shareholders.
Also known as Net Profit.
2. Profits.
In relation to firms more generally, their profits.
3. Income.
Any stream of income or profits, for example interest earnings.
4. Earned income.
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.
