The amount of net income or loss for the period per each share in instances when basic and diluted earnings per share are the same amount and reported as a single line item on the face of the financial statements. Basic earnings per share is the amount of net income or loss for the period per each share of common stock or unit outstanding during the reporting period. Diluted earnings per share includes the amount of net income or loss for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period.

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The aggregate total of expenses of managing and administering the affairs of an entity, including affiliates of the reporting entity, which are not directly or indirectly associated with the manufacture, sale or creation of a product or product line.

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Amount after tax of income (loss) from continuing operations attributable to the parent.

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The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

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Amount of unrealized gain (loss) on investment.

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Average number of shares or units issued and outstanding that are used in calculating basic and diluted earnings per share (EPS).

No definition available.