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 EvgeniyKr

link 8.11.2013 11:37 
Subject: ex per share gen.
Не очень понимаю смысл первого сокращения. Это в финансовом отчете ncome statement (ex per share). Что значит здесь ex? Exclusive? Excluding? то-то другое?

 mikhailS

link 8.11.2013 11:59 
m.b.
excess (surplus)

 trtrtr

link 8.11.2013 14:46 
expense per share и expenditure per share хорошо гуглятся, смотрите, что подходит (if any)

Тут есть про expense per share:
When expense per share exceeds “hypothetical gain” at exercise
- Tax Benefit Buyback Shares can be negative
- A “reduction to assumed proceeds” if sufficient Topic 718 APIC pool to offset
- Text from Topic 260:
> “Paragraph 718-740-35-5 states that the amount deductible on an employer’s tax
return may be less than the cumulative compensation cost recognized for
financial reporting purposes. If the deferred tax asset related to that resulting
difference would be deducted from additional paid-in capital (or its equivalent)
pursuant to that paragraph assuming exercise of the options, that amount shall be
treated as a reduction of assumed proceeds.”
http://www.naspp.com/ChapterEventFiles/e3240_Watering_Down_Diluted_EPS_v.5_full_slides.pdf

Встречается:
Expense per share

Capital Expenditure per Share
The amount of cashflow being reinvested in plant and equipment to maintain and grow the company's operations. It excludes investment in acquisitions. It is measured by capital expenditure divided by the weighted average number of shares outstanding during the year.

 Oleg Sollogub

link 8.11.2013 15:07 
Возможно, это "ex-dividend price per share", т.е. цена акции после выплаты дивидендов.
По мере приближения срока выплаты дивидендов цена акций постепенно растет (с учетом ожидаемого размера дивидендов), а затем сразу падает (на величину прироста из-за ожидаемых дивидендов).

http://en.wikipedia.org/wiki/Dividend
http://www.investopedia.com/articles/stocks/07/ex_dividend.asp

 

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