Digital footprint and Diluted earnings per share: Difference between pages

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imported>Doug Williamson
(Create the page from Earnings per share page and IAS 33 summary Deloitte IAS Plus http://www.iasplus.com/en/standards/ias/ias33)
 
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''Cybersecurity.''
(Diluted EPS).  


A digital footprint is a trail or 'footprint' of data created while using the Internet.
'Basic' earnings per share are calculated as:


It includes any form of transmission of information (emails, websites visited, uploading videos) all of which leave traces which are available to others online.
Profit attributable to ordinary shareholders ÷ Weighted average number of shares in issue during the period.




:<span style="color:#4B0082">'''''Personalising malicious attacks'''''</span>
'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.
:"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==
'Dilution' is defined for financial reporting purposes in IAS 39 as:
*[[Cybersecurity]]
*[[Cybercrime – A Threat And An Opportunity]]
*[[Cyber security: protecting your business and your clients]]
*[[Operational risk]]
*[[Outage]]
*[[Phishing]]
*[[Reputational risk]]
*[[Whaling]]


A reduction in earnings per share resulting from the assumption that:
#Convertible instruments are converted,
#Options or warrants are exercised, or
#Ordinary shares are issued upon the satisfaction of specified conditions.


==Other links==
[https://www.eactcontent.eu/tackling-cyber-risks-in-treasury Tackling cyber risks in treasury]


[[Category:Identify_and_assess_risks]]
== See also ==
[[Category:Technology]]
* [[Convertible debt]]
* [[Dilution]]
* [[Earnings]]
* [[Earnings per share]]
* [[IAS 33]]
* [[Option]]
* [[Warrant]]
 
[[Category:Corporate_finance]]

Revision as of 16:48, 26 October 2014

(Diluted EPS).

'Basic' earnings per share are calculated as:

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


'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 for financial reporting purposes in IAS 39 as:

A reduction in earnings per share resulting from the assumption that:

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


See also

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