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Basic and diluted Earnings per share figures must be disclosed under both ASPE and IFRS.
Average Accounting Return
A measure of an investment's profitability, calculated as the average net income divided by the average investment.
Average Book Value
The mean value of an asset or investment determined by its original cost minus depreciation or amortization.
Average Cash Inflow
The mean amount of money received by a company over a defined period, typically calculated for assessment or planning purposes.
Average Net Income
The mean amount of revenue remaining after all expenses, taxes, and costs have been deducted over a certain period.
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