Diluted earnings per share and Mandate: 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)
 
imported>Doug Williamson
(Expand to clarify first definition.)
 
Line 1: Line 1:
(Diluted EPS).  
1.


'Basic' earnings per share are calculated as:
An authoritative command or instruction, for example one given to a bank by its customer.


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


2.


'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.
Agreements regulating the dealing relationship between an organisation and its counterparties, authorising people to conduct transactions, possibly applying limits to the size of deals and procedures concerning settlement, and regulating the opening and closing of transactions.


Mandates are a key element of treasury [[controls]] and are an essential mechanism for reducing an organisation's dealing risk.


'Dilution' is defined for financial reporting purposes in IAS 39 as:


A reduction in earnings per share resulting from the assumption that:
3.
#Convertible instruments are converted,
 
#Options or warrants are exercised, or
A bond mandate.  
#Ordinary shares are issued upon the satisfaction of specified conditions.




== See also ==
== See also ==
* [[Convertible debt]]
* [[Dilution]]
* [[Earnings]]
* [[Earnings per share]]
* [[IAS 33]]
* [[Option]]
* [[Warrant]]


[[Category:Corporate_finance]]
* [[Bond mandate]]
 
 
===Other links===
[http://www.treasurers.org/node/7973 Bank Mandates, Will Spinney, ACT 2012]
 
[[Category:Compliance_and_audit]]
[[Category:Risk_frameworks]]
[[Category:Cash_management]]
[[Category:Treasury_operations_infrastructure]]

Revision as of 14:44, 3 February 2017

1.

An authoritative command or instruction, for example one given to a bank by its customer.


2.

Agreements regulating the dealing relationship between an organisation and its counterparties, authorising people to conduct transactions, possibly applying limits to the size of deals and procedures concerning settlement, and regulating the opening and closing of transactions.

Mandates are a key element of treasury controls and are an essential mechanism for reducing an organisation's dealing risk.


3.

A bond mandate.


See also


Other links

Bank Mandates, Will Spinney, ACT 2012