Definition of Basic EPS Profit attributable to ordinary shareholders ► Profit after tax - Preference shares dividend Note on amount of preference dividend Type of preference dividend Non-cumulative Amount to be deducted Declared during the reporting period Cumulative Required for the reporting period Declared: Dividend included in P&L after announcing to the public Required: Dividend included in P&L no matter announced or not

Cornerstones of Financial Accounting
4th Edition
ISBN:9781337690881
Author:Jay Rich, Jeff Jones
Publisher:Jay Rich, Jeff Jones
Chapter10: Stockholder's Equity
Section: Chapter Questions
Problem 38CE: Stockholder Payout Ratios The following information pertains to Milo Mindbender Corporation:...
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can you explain what is the slide are saying

Definition of Basic EPS
Profit attributable to ordinary shareholders
► Profit after tax - Preference shares dividend
Note on amount of preference dividend
Type of preference dividend
Non-cumulative
Amount to be deducted
Declared during the reporting period
Cumulative
Required for the reporting period
Declared: Dividend included in P&L after announcing to the public
Required: Dividend included in P&L no matter announced or not
Transcribed Image Text:Definition of Basic EPS Profit attributable to ordinary shareholders ► Profit after tax - Preference shares dividend Note on amount of preference dividend Type of preference dividend Non-cumulative Amount to be deducted Declared during the reporting period Cumulative Required for the reporting period Declared: Dividend included in P&L after announcing to the public Required: Dividend included in P&L no matter announced or not
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