Net Basis

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Definitions
Net Basis
Net Basis Earnings per Share International Accounting Standard 33 Tax Charge Profit and Loss Financial Reporting
The net basis is the method used to calculate a company's earnings per share (EPS), incorporating both constant and variable elements in the company's tax charge. Under International Accounting Standard 33, listed companies must display EPS on the net basis in their profit and loss statements.
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Definitions
Nil Basis
Nil Basis Accounting Financial Metrics Earnings per Share Tax Charge Net Basis Financial Analysis
A foundation used to calculate a company's earnings per share (EPS) focusing only on the constant elements in the company's tax charge; often contrasted with net basis.
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