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Band earnings |
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Band earningsPay between the lower earnings limit and upper earnings limit which is used to determine National Insurance Contributions.Similar MatchesFully diluted earnings per sharesFully diluted earnings per sharesEarnings per share expressed as if all outstanding convertible securities and warrants have been exercised. Upper earnings levelUpper earnings levelThe earnings level of an employee above which no further Class 1 National Insurance contributions are payable. Earnings capEarnings capA term which relates to a person's final salary in an occupational pension scheme taken out on or after 1st June 1989 (or 14th March 1989 if the scheme was new at that time) and is the upper limit of earnings allowable under the scheme.The upper limit of net relevant earnings qualifying for tax relief in a personal pension plan, which in turn limits contributions. Earnings before interest after taxes (EBIAT)Earnings before interest after taxes (EBIAT)A financial measure defined as revenues less cost of goods sold and selling, general, and administrative expenses. In other words, operating and nonoperating profit before the deduction of interest plus cash income taxes. Equivalent to EBIT minus cash taxes. EarningsEarningsThe annual profits of a company after deduction of tax, dividends to preference shareholders and bondholders. Earnings are usually expressed on a per-share basis (e.g. 7p), and the earnings per share (EPS) figure is calculated by dividing total earnings by the average number of shares in issue for the relevant accounting period.E.g. earnings of £2m, with 10m shares in issue would give an EPS of 20pYou may see earnings used in several ways:Reported earnings: the figure in the company's accountsUnderlying earnings: the figure derived from reported earnings by excluding any one-off items (e.g. profit from the sale of land which is not part of the company's normal business)Diluted earnings: earnings after adjustment has been made for shares that may be issued in the future if holders of options, warrants and convertibles choose to exercise their rights. Further Suggestionsretained earningsPrimary earnings per (common) share Earnings before interest, taxes, and depreciation (EBITD) Earnings price ratio Retained earnings taxable earnings Earnings before interest and, taxes (EBIT) Earnings lower earnings limit adjusted earnings Quality of earnings Earnings before interest, taxes, depreciation, and amortization (EBITDA) Earnings before taxes (EBT) Earnings net relevant earnings price earnings growth factor earnings yield price earnings ratio (P/E ratio) Accounting earnings normalised earnings State Earnings Related Pension Scheme Pretax earnings or profits Normalized earnings Earnings retention ratio earnings factor |
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