S&P Core Earnings

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S&P Core Earnings

A standard used to determine a company's core earnings, which are the profits a company derives from its main business. Because there is no hard-and-fast rule of what constitutes a "main business" or the activities associated with it, S&P core earnings are useful for providing a basic standard to the measurement of core earnings. S&P core earnings are more conservative than some other measurements; among other things, it excludes revenue from pensions while including expenses related to them.

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