REPORTED EARNINGS PER SHARE Definition

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REPORTED EARNINGS PER SHARE is the earnings per share after profit owed to preference shareholders or minority interests is subtracted, i.e. it is the profit that actually belongs to the ordinary shareholders.

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RECEIVABLES TURNOVER see ACCOUNTS RECEIVABLE TURNOVER.

SHIP IN PLACE is sales billed to customers prior to delivery and held by the seller (also: "bill and hold" or "bill in place" sales).

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