Earnings and Equity: Difference between pages

From ACT Wiki
(Difference between pages)
Jump to navigationJump to search
imported>Doug Williamson
m (Amend link.)
 
imported>John Grout
(To refer to "common equity" as used in EU Capital Requirements Regulation)
 
Line 1: Line 1:
1. ''Shareholder profits.''
# ''Law.'' A legal system that resolves disputes between persons by resort to principles of fairness and justness.
 
# The capital of a firm invested by those accepting the greatest degree of risk, for example the holders of ordinary shares (also known as common stock or common equity) in a company.
In relation to a UK firm, its profits available for distribution to ordinary shareholders. 
# Securities representing the rights of the risk capital investors in 2. above.
 
# The net value of an asset, after deducting debt relating to it or secured on it.
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]]
* [[An introduction to equity capital]]
* [[Distribution]]
* [[Blue chip]]
* [[Dividend payout ratio]]
* [[Capital structure]]
* [[Earnings cap]]
* [[Common law]]
* [[Earnings multiples]]
* [[Common stock]]
* [[Earnings per share]]
* [[Compound instrument]]
* [[EBIT]]
* [[Debt]]
* [[EBITDA]]
* [[Debt for equity swap]]
* [[Interest]]
* [[Dividend growth model]]
* [[Lower earnings limit]]
* [[Entity]]
* [[Multiples valuation]]
* [[Equity cost of capital]]
* [[Net profit]]
* [[Equity instrument]]
* [[Owner earnings]]
* [[Equity investments]]
* [[Profit after tax]
* [[Equity swap]]
* [[Price to earnings ratio]]
* [[Kay Review]]
* [[Shareholders cash flow]]
* [[Liabilities and equity]]
* [[Market/book ratio]]
* [[MCT]]
* [[Mezzanine]]
* [[Ordinary shares]]
* [[Private equity]]
* [[Return on equity]]
* [[Share]]
* [[Shareholders’ funds]]
* [[Stock]]
* [[Total return swap]]


[[Category:Accounting,_tax_and_regulation]]
[[Category:Corporate_finance]]
[[Category:The_business_context]]
[[Category:Compliance_and_audit]]

Revision as of 12:33, 24 December 2014

  1. Law. A legal system that resolves disputes between persons by resort to principles of fairness and justness.
  2. The capital of a firm invested by those accepting the greatest degree of risk, for example the holders of ordinary shares (also known as common stock or common equity) in a company.
  3. Securities representing the rights of the risk capital investors in 2. above.
  4. The net value of an asset, after deducting debt relating to it or secured on it.


See also

Retrieved from ‘https://wiki.treasurers.org/w/index.php?title=Earnings&oldid=17945’