nil basis

nil basis
The basis upon which the earnings per share of a company is calculated taking into account only the constant elements in the company's tax charge.
Compare: net basis

Accounting dictionary. 2014.

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  • nil basis — The basis upon which the earnings per share of a company is calculated taking into account only the constant elements in the company s tax charge. Compare net basis …   Big dictionary of business and management

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  • net basis — The basis upon which the earnings per share of a company is calculated, taking into account both constant and variable elements in the company s tax charge. According to Statement of Standard Accounting Practice 3, Earnings per Share , a listed… …   Big dictionary of business and management

  • net basis — The basis upon which the earnings per share of a company is calculated, taking into account both constant and variable elements in the company s tax charge. Compare: nil basis …   Accounting dictionary

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  • sul|fa|nil|a|mide — «SUHL fuh NIHL uh myd, mihd», noun. a white, crystalline substance derived from coal tar. It was the first sulfa drug to be widely used in treating various infections. Sulfanilamide is the amide of sulfanilic acid and is the basis for most of the …   Useful english dictionary

  • earnings per share — eps The profit in pence attributable to each ordinary share in a company, based on the consolidated profit for the period, after deducting minority interests and preference share dividends. This profit figure is divided by the weighted average… …   Accounting dictionary

  • earnings per share — eps The profit in pence attributable to each ordinary share in a company, based on the consolidated profit for the period, after deducting minority interests and preference share dividends. This profit figure is divided by the weighted average… …   Big dictionary of business and management

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