Accounting statements typically contain earnings associated with normal business activities, as well as those associated with nonrecurring or side items. This can make it difficult to determine if the company's stock value is based on solid earnings or gimmicks. For example, a car manufacturer's main business is producing vehicles. All revenue and expenses associated with the production of cars would be included in the core earnings. Financing schemes, development of non-automobile parts or engines, maintenance of pension funds, and real estate interests would be omitted from the core earnings figure.
Investment dictionary. Academic. 2012.
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core earnings — ➔ earnings * * * core earnings UK US noun [plural] ACCOUNTING ► the profit that a company makes from its main business activities: »The following tables present revenues, core earnings, and total assets … Financial and business terms
S&P Core Earnings — The Standard and Poor s revised version of the measurement of core earnings, which excludes any gains related to pension activities, net revenues from the sale of assets, impairment of goodwill charges, prior year charge and provision reversals,… … Investment dictionary
Earnings — Net income for the company during the period. The New York Times Financial Glossary * * * earnings earn‧ings [ˈɜːnɪŋz ǁ ˈɜːr ] noun [plural] 1. FINANCE the money that a person receives for the work they do in a particular period of time: • He… … Financial and business terms
earnings — net income for the company during a period. Bloomberg Financial Dictionary Often a general phrase, meaning profits . It does however have a very specific definition in the context of earnings per share. Here, it is defined as profit after tax,… … Financial and business terms
Core 2 — << Core 2 >> Центральный процессор Логотип Core 2 Duo Производство … Википедия
core capital — USA Tier 1 capital, Also known as core capital. A measure of a financial institution s capital adequacy. It is common stock plus preferred stock and retained earnings minus goodwill. It is used to determine a financial institution s ability to… … Law dictionary
Retained Earnings — The percentage of net earnings not paid out as dividends, but retained by the company to be reinvested in its core business or to pay debt. It is recorded under shareholders equity on the balance sheet. The formula calculates retained earnings by … Investment dictionary
Intel Core 2 — << Core 2 >> Центральный процессор Логотип Core 2 Duo Производство: 2006 настоящее время … Википедия
retained earnings — n pl: earned surplus at surplus Merriam Webster’s Dictionary of Law. Merriam Webster. 1996 … Law dictionary
Operating Earnings — Profits after subtracting expenses such as marketing, cost of goods sold, administration and general operating costs from revenue. Tax and interest expenses are not subtracted operating earnings are synonymous with EBIT (earnings before interest… … Investment dictionary