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Serbian translation: normalizovana (korigovana) zarada
| 09:14 Oct 31, 2016 |
| English to Serbian translations [PRO] Bus/Financial - Finance (general) | |||||||
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|  Selected response from: Vesna Maširević Serbia Local time: 13:21 | ||||||
Grading comment
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| Summary of answers provided | ||||
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| 4 +2 | normalizovana (korigovana) zarada |
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| 3 | bruto zarada |
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| Discussion entries: 4 | |
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Answers
8 hrs confidence: 
| underlying earnings bruto zarada Explanation: Underlying basic and diluted earnings per share Excludes profit/loss on disposals, share-based payments adjustment and impairment and amortisation of goodwill and intangibles (excluding software). http://ir.savills.com/financial-information/key-financial-da... -------------------------------------------------- Note added at 8 hrs (2016-10-31 17:57:25 GMT) -------------------------------------------------- Na ovom linku http://nextplc.annualreport2013.com/accounts/notes-to-the-co... postoji link ka dodatku 6 na kome su stavke koje se izuzimaju iz obracuna. Onda bi basic earning per share (sa svim tim stavkama uracunatim) predstavljao neto zaradu. -------------------------------------------------- Note added at 9 hrs (2016-10-31 19:10:33 GMT) -------------------------------------------------- @Aleksandar Underlying se odredjuje kada se od basic izuzmu pension credit, pension charge, prior year VAT recovery... (kako pise u tom dodatku 6) Zato sam stavila bruto. A mozda je bolje naci neke druge izraze za neto i bruto. |
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Notes to answerer
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23 hrs confidence: peer agreement (net): +2
peer agreement (net): +2| underlying earnings normalizovana (korigovana) zarada Explanation: "Underlying" se dobija nestandardnom metodom obračuna i, shodno tome, mora se naglasiti šta tačno podrazumeva jer nema precizne definicije, niti ustaljenog termina. Uglavnom je to zarada po akciji pre vanrednih stavki i amortizacije goodwill-a. http://lexicon.ft.com/Term?term=statutory profit or loss Companies often contrast it with "underlying profit" (or loss) which would normally exclude "exceptional" items, leaving, as some might put it, profit without the bad stuff. http://help.stockopedia.com/technical-guide/fundamentals/faq... One off items, non-recurring or exceptional items are subtracted from the reported eps figure to give a more accurate depiction of the firm's underlying profitability. http://www.authorstream.com/Presentation/aSGuest125979-13267... normalizovani dobitak (onaj deo dobitka koji je direktan rezultat ponavljajućih aktivnosti, na primer prodaja, a ne vanrednih stavki) sl. primer: normalizovani ebit inbev http://www.belex.rs/data/2009/06/00020588.pdf https://www.google.rs/search?q=korigovana zarada po akciji&i... korigovana zarada po akciji po nestandardnom (ne-GAAP) metodu https://www.ventureline.com/accounting-glossary/A/adjusted-e... ADJUSTED EARNINGS PER SHARE is a non-GAAP financial measure of earnings per share. Dependent upon the entity, it may or may not include what would normally be included in a GAAP sanctioned earnings per share calculation. http://news.fool.co.uk//school/2005/sch050826.htm Defined in FRS 14, the formula for calculating EPS is 'Profit/loss attributable to ordinary shareholders' divided by 'Weighted average number of ordinary shares in issue'. The accounting standard FRS 3 deems the 'profit/loss attributable to ordinary shareholders' (in a word, 'earnings') as the profit/loss produced after all operational expenses, goodwill amortisation, interest, tax, exceptional items, minority interests and preference dividends, and is used to calculate what's called basic or statutory EPS. FRS 14 also allows companies to calculate their own EPS figure, the numerator of which can exclude certain charges (usually goodwill amortisation and one-off costs) to present a clearer picture of progress. This second EPS figure has many names, including headline, adjusted, underlying and normalised. Primeri: - Earnings per share – basic 1.6p mil Earnings per share – underlying 24.6p http://ebooks.narotama.ac.id/files/Financial Accounting and ... - Underlying earnings correspond to adjusted earnings excluding net capital gains or losses attributable to shareholders. http://www.wikinvest.com/stock/AXA_(AXA)/Underlying_Earnings - Non-GAAP measures: Underlying profit before taxation (£m) 8 20.4 15.8 Underlying earnings (£m) 8 17.3 13.0 Basic underlying earnings per share 9 28.5p 21.9p Diluted underlying earnings per share 9 27.8p 21.1p http://www.norcros.com/investor-centre/key-financial-informa... - underlying and headline used to mean before exceptional items of £10.0m (2002/2003 : £19.9m) and amortisation of negative goodwill/goodwill amortisation £... before exceptional charges of £ 33.7m (2002/2003 £49.2m) and goodwill amortisation of £ 2.5m (2002/2003 £3.6m) http://www.delarue.com/~/media/Files/D/DeLaRue-V2/reports-an... ... -------------------------------------------------- Note added at 1 day53 mins (2016-11-01 10:08:17 GMT) -------------------------------------------------- "This second EPS figure has many names, including headline, adjusted, underlying and normalised." Pogledajte: http://www.companydirectors.com.au/~/media/resources/directo... 1. Recognise that the different users of financial reports have different information needs. 2. Adopt the term “underlying profit” in preference to “normalised profit”, “result excluding exceptional items”, “underlying result” or other terminology used to express adjustments made to the statutory profit figure. 3. When reporting underlying profit, present a table showing how the statutory profit has been adjusted to arrive at the underlying profit. |
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Notes to answerer
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