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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NEGATIVE WORKING CAPITAL is when current liabilities exceed current assets.

REGISTERED BONDS are bonds for which the names and addresses of the bondholders are kept on file by the issuing company.

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