Norm earn per share

 

 


 

Norm earn per share

 

Financial glossary

 

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Finance

 

Definition of norm earn per share

 

Norm earn per share: Under current UK Generally Accepted Accounting Practices the company’s earnings per share are reported after including all exceptional and extraordinary credits and charges of a trading and non trading nature. Computed from the Annual Report & Accounts an adjusted, standardized value for earnings per share to provide a comparable basis for intercompany comparison. From an investment point of view this "normalized earnings per share (norm earn per share) includes three important characteristics. It reflects the underlying trading performance by excluding non-trading and exceptional results. It can be used as a measure of performance against expectations. It clarifies the historic record of operating performance.

 

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Definition and meaning of norm earn per share

 

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