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 ?
In order to finance its high upfront expenditure, Audi will systematically utilize available earnings potential, for example by expanding its market position in the upper premium segments.
the board's proposal to the General Meeting on the appropriation of available earnings complies with the law and statutes;
Also, the AGM resolved to appropriate DDM's available earnings in accordance with the board's proposal in the 2015 Annual Report, not to pay a dividend for the 2015 financial year and resolved to discharge the board of directors and the management team from liability for the 2015 financial year.
available earnings over the past year to support its expansion plans.
Estimates for advance quarters--quarters for which there is no corresponding annual estimate--are extrapolated using available earnings data in three steps:
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.
302(b) tests; otherwise, these transactions are treated as other nonliquidating distributions (i.e., dividend income to the recipient to the extent of available earnings and profits); see Secs.