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Earnings cap |
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Earnings 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.Similar MatchesNet relevant earningsNet relevant earningsA person's pensionable income (that is, income from employment) plus taxable benefits in kind, less any allowable business expenses but before deduction of personal allowances. For self employed people these are taxable profits less capital allowances or losses from previous years. Retained earningsRetained earningsThe proportion of a company's profits after tax which are not paid out as dividends but reinvested in the company. Earnings yieldEarnings yieldThe ratio of earnings per share, after allowing for tax and interest payments on fixed interest debt, to the current share price. The inverse of the price-earnings ratio. It is the total twelve months, earnings divided by number of outstanding shares, divided by the recent price, multiplied by 100. The end result is shown in percentage terms. We often look at earnings yield because this avoids the problem of zero earnings in the denominator of the price-earning ratio. Earnings momentumEarnings momentumAn increase in the earnings per share growth rate from one reporting period to the next. Earnings factorEarnings factorThis is a theoretical earnings figure that is used for working out state pensions or guaranteed minimum pensions. Further Suggestionsnormalised earningsPrimary earnings per (common) share Earnings before interest after taxes (EBIAT) Earnings before interest, taxes, depreciation, and amortization (EBITDA) Earnings response coefficient taxable earnings band earnings price earnings growth factor Earnings retention ratio Fully diluted earnings per shares Earnings adjusted earnings Retained earnings Normalized earnings Pretax earnings or profits State Earnings Related Pension Scheme upper earnings level Earnings before interest and, taxes (EBIT) Earnings price ratio earnings Earnings lower earnings limit price earnings ratio (P/E ratio) Earnings before interest, taxes, and depreciation (EBITD) earnings yield |
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