Construtora Tenda SA Basic EPS (Cont. Ops)

Metrics similar to Basic EPS (Cont. Ops) in the financials category include:

• Gross Property Plant And Equipment - The sum of all gross property, plant & equipment fields. Where companies do not report a breakdown of plant, property, & equipment, the value is entered in this field alone.
• Cash Acquisitions - The amount of cash spent by the company to acquire companies in the given period.
• Amortization of Deferred Charges (CF) - This item represents both amortization and write-off of deferred expenses. Deferred charges result from prepayment of expenses of capital nature (not represented by tangible assets) whose benefit, usually will extend over a period of years from the time of incurrence and so is carried forward for expenses in future years.
• Trust Pref. Securities - This item represents a specific type of security possessing characteristics of both equity and debt securities. A company creates trust-preferred security by creating a subsidiary trust and providing funds through loans to the parent company. The trust issues mandatory redeemable preferred securities and the proceeds are invested by the trust in the subordinated debentures of the company, which are the sole assets of the trust. On maturity the company repays the debentures and the Trust in turn uses these amounts to redeem the preferred securities. The interest flows back through the subsidiary to the preferred shareholders. Because the interest paid to the trust is tax-deductible, and the subsidiary is not taxed on the interest received because it flows to the shareholders, the company may realize significant tax benefits.