Digital footprint and Diluted earnings per share: Difference between pages

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A digital footprint is a trail or 'footprint' of data created while using the Internet.
(Diluted EPS).  


It includes any form of transmission of information (emails, websites visited, uploading videos) all of which leave traces which are available to others online.
Diluted earnings per share are calculated as:


Profit attributable to ordinary shareholders ÷ Diluted weighted average number of shares in issue during the period.


:<span style="color:#4B0082">'''''Personalising malicious attacks'''''</span>
Profit after tax attributable to ordinary shareholders is often known as 'earnings' or 'net profit'.
:"The rise of digital footprints is enabling cybercriminals to become smarter with their tactics, with more information available online to use when personalising their malicious attacks."
: ''Daniel Piper, Detective inspector Cyber Crime, City of London Police.''




==See also==
<span style="color:#4B0082">'''''Diluted EPS example'''''</span>
* [[Cyber security]]
* [[Phishing]]


Earnings for the period are £40 million and the diluted number of shares is 52 million.


==Other links==
EPS = £40m / 52m
[https://blogs.treasurers.org/tackling-cyber-risks-in-treasury/: Tackling cyber risk in treasury]


[[Category:Identify_and_assess_risks]]
= £0.77 (= 77 pence)
[[Category:Technology]]
 
 
'Diluted' earnings per share are calculated by adjusting the earnings and number of shares for the effects of 'dilution' of the current ordinary shareholders' entitlements.
 
 
'Dilution' is defined in IAS 33 as:
 
The reduction in EPS assuming that the number of shares increases because:
#Convertible instruments are converted,
#Options or warrants are exercised, or
#Ordinary shares are issued on the satisfaction of specified conditions.
 
 
Relevant accounting standards include IAS 33 and Section 1 of FRS 102.
 
 
== See also ==
* [[Convertible debt]]
* [[Dilution]]
* [[Earnings]]
* [[Earnings per share]]
* [[IAS 33]]
* [[FRS 102]]
* [[Option]]
* [[Warrant]]
 
[[Category:Corporate_finance]]

Revision as of 13:17, 1 May 2017

(Diluted EPS).

Diluted earnings per share are calculated as:

Profit attributable to ordinary shareholders ÷ Diluted weighted average number of shares in issue during the period.

Profit after tax attributable to ordinary shareholders is often known as 'earnings' or 'net profit'.


Diluted EPS example

Earnings for the period are £40 million and the diluted number of shares is 52 million.

EPS = £40m / 52m

= £0.77 (= 77 pence)


'Diluted' earnings per share are calculated by adjusting the earnings and number of shares for the effects of 'dilution' of the current ordinary shareholders' entitlements.


'Dilution' is defined in IAS 33 as:

The reduction in EPS assuming that the number of shares increases because:

  1. Convertible instruments are converted,
  2. Options or warrants are exercised, or
  3. Ordinary shares are issued on the satisfaction of specified conditions.


Relevant accounting standards include IAS 33 and Section 1 of FRS 102.


See also