#2315331
Tuilleamh bunúsach in aghaidh na scaire [abstract]
Basic earnings per share [abstract]
Filter results
Collections
30 results in 3 documents
#2327573
An meánlíon ualaithe gnáthscaireanna a úsáidtear chun tuilleamh bunúsach in aghaidh na scaire a ríomh
Weighted average number of ordinary shares used in calculating basic earnings per share
#2591191
Tuilleamh bunúsach in aghaidh na scaire [abstract]
Basic earnings per share [abstract]
#2603349
An meánlíon ualaithe gnáthscaireanna a úsáidtear chun tuilleamh bunúsach in aghaidh na scaire a ríomh
Weighted average number of ordinary shares used in calculating basic earnings per share
#2977418
Tuilleamh bunúsach in aghaidh na scaire
Basic earnings per share
#2314798
Coigeartuithe, chun brabús (caillteanas), atá inchurtha le húinéirí an mháthaireintitis, a réiteach leis an uimhreoir a úsáidtear chun tuilleamh bunúsach in aghaidh na scaire a ríomh
Adjustments to reconcile profit (loss) attributable to owners of parent to numerator used in calculating basic earnings per share
#2314800
An coigeartú chun brabús (caillteanas), atá inchurtha leis an máthaireintiteas, a réiteach leis an uimhreoir a úsáidtear chun tuilleamh bunúsach in aghaidh na scaire a ríomh.
The adjustment to reconcile profit (loss) attributable to the parent entity to the numerator used in calculating basic earnings per share.
#2314802
Coigeartuithe iomlána, chun brabús (caillteanas), atá inchurtha le húinéirí an mháthaireintitis, a réiteach leis an uimhreoir a úsáidtear chun tuilleamh bunúsach in aghaidh na scaire a ríomh
Total adjustments to reconcile profit (loss) attributable to owners of parent to numerator used in calculating basic earnings per share
#2314805
Coigeartuithe chun brabús (caillteanas) a réiteach leis an uimhreoir a úsáidtear chun tuilleamh bunúsach in aghaidh na scaire a ríomh [abstract]
Adjustments to reconcile profit (loss) to numerator used in calculating basic earnings per share [abstract]
#2325637
Brabús (caillteanas), atá inchurtha le sealbhóirí gnáthchothromais an mháthaireintitis, a úsáidtear chun tuilleamh bunúsach in aghaidh na scaire a ríomh
Profit (loss), attributable to ordinary equity holders of parent entity, used in calculating basic earnings per share
#2325662
Brabús (caillteanas) ó oibríochtaí leanúnacha atá inchurtha le sealbhóirí gnáthchothromais an mháthaireintitis, a úsáidtear chun tuilleamh bunúsach in aghaidh na scaire a ríomh
Profit (loss) from continuing operations attributable to ordinary equity holders of parent entity, used in calculating basic earnings per share
#2325679
Brabús (caillteanas) ó oibríochtaí scortha atá inchurtha le sealbhóirí gnáthchothromais an mháthaireintitis, a úsáidtear chun tuilleamh bunúsach in aghaidh na scaire a ríomh
Profit (loss) from discontinued operations attributable to ordinary equity holders of parent entity, used in calculating basic earnings per share
#2590658
Coigeartuithe, chun brabús (caillteanas), atá inchurtha le húinéirí an mháthaireintitis, a réiteach leis an uimhreoir a úsáidtear chun tuilleamh bunúsach in aghaidh na scaire a ríomh
Adjustments to reconcile profit (loss) attributable to owners of parent to numerator used in calculating basic earnings per share
#2590660
An coigeartú chun brabús (caillteanas), atá inchurtha leis an máthaireintiteas, a réiteach leis an uimhreoir a úsáidtear chun tuilleamh bunúsach in aghaidh na scaire a ríomh.
The adjustment to reconcile profit (loss) attributable to the parent entity to the numerator used in calculating basic earnings per share.
#2590662
Coigeartuithe iomlána, chun brabús (caillteanas), atá inchurtha le húinéirí an mháthaireintitis, a réiteach leis an uimhreoir a úsáidtear chun tuilleamh bunúsach in aghaidh na scaire a ríomh
Total adjustments to reconcile profit (loss) attributable to owners of parent to numerator used in calculating basic earnings per share
#2590665
Coigeartuithe chun brabús (caillteanas) a réiteach leis an uimhreoir a úsáidtear chun tuilleamh bunúsach in aghaidh na scaire a ríomh [abstract]
Adjustments to reconcile profit (loss) to numerator used in calculating basic earnings per share [abstract]
#2601414
Brabús (caillteanas), atá inchurtha le sealbhóirí gnáthchothromais an mháthaireintitis, a úsáidtear chun tuilleamh bunúsach in aghaidh na scaire a ríomh
Profit (loss), attributable to ordinary equity holders of parent entity, used in calculating basic earnings per share
#2601439
Brabús (caillteanas) ó oibríochtaí leanúnacha atá inchurtha le sealbhóirí gnáthchothromais an mháthaireintitis, a úsáidtear chun tuilleamh bunúsach in aghaidh na scaire a ríomh
Profit (loss) from continuing operations attributable to ordinary equity holders of parent entity, used in calculating basic earnings per share
#2601456
Brabús (caillteanas) ó oibríochtaí scortha atá inchurtha le sealbhóirí gnáthchothromais an mháthaireintitis, a úsáidtear chun tuilleamh bunúsach in aghaidh na scaire a ríomh
Profit (loss) from discontinued operations attributable to ordinary equity holders of parent entity, used in calculating basic earnings per share
#2977423
Chun tuilleamh bunúsach in aghaidh na scaire a ríomh, is éard a bheidh sna méideanna atá inchurtha i leith shealbhóirí gnáthchothromais an mháthairghnóthais i ndáil le:
For the purpose of calculating basic earnings per share, the amounts attributable to ordinary equity holders of the parent entity in respect of:
#2977441
Chun tuilleamh bunúsach in aghaidh na scaire a ríomh, is éard a bheidh sa líon gnáthscaireanna meánmhéid ualaithe na ngnáthscaireanna gan íoc le linn na tréimhse.
For the purpose of calculating basic earnings per share, the number of ordinary shares shall be the weighted average number of ordinary shares outstanding during the period.
#2319417
An tuairisc ar ionstraimí (lena n-áirítear scaireanna ineistithe go teagmhasach) a d’fhéadfadh tuilleamh bunúsach in aghaidh na scaire a chaolú sa todhchaí, ach nár áiríodh iad sa ríomh ar thuilleamh caolaithe in aghaidh na scaire mar gheall go bhfuil siad frithchaolach don tréimhse/do na tréimhsí a chuirtear i láthair.
The description of instruments (including contingently issuable shares) that could potentially dilute basic earnings per share in the future, but were not included in the calculation of diluted earnings per share because they are antidilutive for the period(s) presented.
#2595263
An tuairisc ar ionstraimí (lena n-áirítear scaireanna ineistithe go teagmhasach) a d’fhéadfadh tuilleamh bunúsach in aghaidh na scaire a chaolú sa todhchaí, ach nár áiríodh iad sa ríomh ar thuilleamh caolaithe in aghaidh na scaire mar gheall go bhfuil siad frithchaolach don tréimhse/do na tréimhsí a chuirtear i láthair.
The description of instruments (including contingently issuable shares) that could potentially dilute basic earnings per share in the future, but were not included in the calculation of diluted earnings per share because they are antidilutive for the period(s) presented.
#2977420
Ríomhfar an tuilleamh bunúsach in aghaidh na scaire tríd an mbrabús nó caillteanas atá inchurtha i leith sealbhóirí gnáthchothromais an mháthairghnóthais (an t-uimhreoir) a roinnt ar mheánmhéid ualaithe na ngnáthscaireanna gan íoc (an t-ainmneoir) le linn na tréimhse.
Basic earnings per share shall be calculated by dividing profit or loss attributable to ordinary equity holders of the parent entity (the numerator) by the weighted average number of ordinary shares outstanding (the denominator) during the period.
#2977480
32 Tá an cuspóir atá le tuilleamh caolaithe in aghaidh na scaire comhsheasmhach leis an gcuspóir atá le tuilleamh bunúsach in aghaidh na scaire — chun tomhas a dhéanamh ar leas gach gnáthscaire i bhfeidhmíocht an eintitis — fad a thugtar éifeacht do na gnáthscaireanna féideartha caolúcháin uile atá gan íoc le linn na tréimhse.
32 The objective of diluted earnings per share is consistent with that of basic earnings per share — to provide a measure of the interest of each ordinary share in the performance of an entity — while giving effect to all dilutive potential ordinary shares outstanding during the period.
#2977537
50 Bíonn scaireanna tosaíochta in-chomhshóite frithchaolach aon uair a bhíonn méid na díbhinne ar scaireanna den sórt sin arna ndearbhú nó arna gcarnadh le haghaidh tréimhse reatha in aghaidh na gnáthscaire atá le fáil ar chomhshó níos mó ná tuilleamh bunúsach in aghaidh na scaire.
50 Convertible preference shares are antidilutive whenever the amount of the dividend on such shares declared in or accumulated for the current period per ordinary share obtainable on conversion exceeds basic earnings per share.
#2977538
Mar an gcéanna, bíonn fiachas in-chomhshóite frithchaolach aon uair a bhíonn a ús (glan ó cháin agus athruithe eile ar ioncam nó costas) in aghaidh na gnáthscaire atá le fáil ar chomhshó níos mó ná tuilleamh bunúsach in aghaidh na scaire.
Similarly, convertible debt is antidilutive whenever its interest (net of tax and other changes in income or expense) per ordinary share obtainable on conversion exceeds basic earnings per share.
#2977588
I gcás ina gcuirtear tuilleamh caolaithe in aghaidh na scaire i láthair le haghaidh tréimhse amháin ar a laghad, tuairisceofar é le haghaidh gach tréimhse arna cur i láthair, fiú má tá sé cothrom le tuilleamh bunúsach in aghaidh na scaire.
If diluted earnings per share is reported for at least one period, it shall be reported for all periods presented, even if it equals basic earnings per share.
#2977598
ionstraimí (lena n-áirítear scaireanna ineistithe go teagmhasach) a d’fhéadfadh tuilleamh bunúsach in aghaidh na scaire a chaolú amach anseo, ach nár áiríodh i ríomh an tuillimh chaolaithe in aghaidh na scaire iad toisc go bhfuil siad frithchaolach le haghaidh na tréimhse/na dtréimhsí a chuirtear i láthair;
instruments (including contingently issuable shares) that could potentially dilute basic earnings per share in the future, but were not included in the calculation of diluted earnings per share because they are antidilutive for the period(s) presented;
#2981930
B27 An tuilleamh bunúsach in aghaidh na scaire le haghaidh gach ceann de na tréimhsí comparáideacha roimh an dáta éadála a chuirtear i láthair sna ráitis airgeadais chomhdhlúite i ndiaidh éadáil droim ar ais, ríomhfar mar seo a leanas é:
B27 The basic earnings per share for each comparative period before the acquisition date presented in the consolidated financial statements following a reverse acquisition shall be calculated by dividing: