Earnings per share and Margin risk: Difference between pages

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imported>Doug Williamson
(Update for FRS 102)
 
imported>Doug Williamson
(Make it clear whose credit risk margin is relevant, namely the borrower's own.)
 
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(EPS or eps).  
The risk for a borrower of an adverse change in its borrowing margin.


Profit attributable to ordinary shareholders ÷ Weighted average number of shares in issue during the period.
Relevant accounting standards include IAS 33 and Section 1 of FRS 102.




== See also ==
== See also ==
* [[Bootstrap effect]]
*[[Margin]]
* [[Diluted earnings per share]]
* [[Economic value added]]
* [[IAS 33]]
* [[FRS 102]]
* [[Price to earnings ratio]]
* [[Shareholder value]]

Revision as of 16:41, 5 May 2015

The risk for a borrower of an adverse change in its borrowing margin.


See also

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