Available Earnings

Available Earnings

The profit of a company that it may choose to pay out as dividends to common stockholders. One calculates the available earnings by taking the profit and subtracting depreciation, taxes, preferred dividends and other expenses. Available earnings are also used in calculating earnings per share. See also: Payout rate.
References in periodicals archive ?
Estimates for advance quarters--quarters for which there is no corresponding annual estimate--are extrapolated using available earnings data in three steps:
The Company anticipates completing additional periodic reductions in the remaining balance of the original $52 million TARP preferred stock investment through February 2014, subject to the receipt of regulatory approval and available earnings.
301 and is treated as a dividend to the extent of available earnings and profits.
The pool of available earnings in the broader risk management world is increasingly vast.
First, the superiority of financial analysts' forecasts over those by univariate time-series models suggests that information other than publicly available earnings data is useful for forecasting earnings.
One of the more pernicious threats faced by closely held corporation shareholders is the prospect of "constructive" distributions, taxed as ordinary dividend income to the extent of available earnings and profits, for transactions in which the shareholder benefits from a corporate action.
Gradient released the first commercially available earnings quality model for U.
Why do the publicly available earnings estimates misrepresent what's really going on with Broadcom?
dividend income to the recipient to the extent of available earnings and profits); see Secs.
The available earnings to be carried forward of CHF 63,163,567 will be appropriated to the free reserves.
The Board of Directors proposes that the appropriation of available earnings be
Falloon noted that consistent with TEN's policy of paying out 100% of available earnings in dividends, TEN will pay an interim dividend early in 2003.