ADJUSTED EARNINGS PER SHARE Definition

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ADJUSTED EARNINGS PER SHARE is a non-GAAP financial measure of earnings per share. Dependent upon the entity, it may or may not include what would normally be included in a GAAP sanctioned earnings per share calculation.

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OTHER CURRENT ASSETS relates to any other current assets. Does not include prepaid items.

NZICA stands for New Zealand Institute of Chartered Accountants.

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