The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

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The excess of (1) the carrying amount of the preferred stock in the registrant's balance sheet over (2) the fair value of the consideration transferred to the holders of the preferred stock, during the accounting period, which will be added to net earnings to arrive at net earnings available to common shareholders in the calculation of earnings per share.

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This line item stands for earnings per share.

No definition available.

Per share or per unit amount of temporary equity securities issued.

No definition available.