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Company REFS: stock picking tool for private and professional investors in the UK stock market
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Calculating normalised and IIMR earnings

helpfile00000109.gif The requirements of FRS3

helpfile00000110.gif The purpose of adjusting earnings

helpfile00000111.gif Assessing maintainable performance

helpfile00000112.gif Assessing underlying performance

helpfile00000113.gif IIMR Headline earnings

helpfile00000114.gif Normalised earnings

helpfile00000115.gif Identifying IIMR and normalised earnings adjustments

helpfile00000116.gif Adjusting for tax

helpfile00000117.gif Adjusting for minority interest

helpfile00000118.gif Illustrated calculation


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