YIELD ON STOCK is the percentage of the annual dividend to the current price of the stock, e.g., a $30 stock with a dividend of $2.00 has a yield of 6.6%.
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.
ACCOUNTING TREATEMENT is the methods, processes and decisions as to any given accounting decision as to how a transaction is to be or is handled in compliance to GAAP and all applicable statutes.
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