What Is the Meaning of "Net Income Attributable to Ordinary

question 41

Multiple Choice

What is the meaning of "net income attributable to ordinary shareholders"?

• A)This is not used in the EPS calculation.
• B)This refers to the numerator of the EPS calculation.
• C)This refers to the denominator of the EPS calculation.
• D)This is the not used in the diluted EPS calculation.

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Definitions:

Fixed Costs

Expenses that do not change with the volume of production or sales, such as rent and salaries.

Net Income

The amount of profit remaining after all operating expenses, taxes, and interest have been deducted from total revenue.

Variable Cost

Charges that directly correlate with the amount of goods produced or the level of output.

Fixed Costs

Expenses that do not change with an increase or decrease in the number of goods or services produced, such as rent, salaries, and insurance.