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earnings before interest, taxes, depreciation and amortization (EBITDA) -> κέρδη προ τόκων, φόρων και αποσβέσεων | ενοποιημένα κέρδη προ φόρων, χρηματοδοτικών και επενδυτικών αποτελεσμάτων και αποσβέσεων

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spiros
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« on: 20 Nov, 2009, 20:46:36 »

earnings before interest, taxes, depreciation and amortization (EBITDA) -> κέρδη προ τόκων, φόρων και αποσβέσεων, ενοποιημένα κέρδη προ φόρων, χρηματοδοτικών και επενδυτικών αποτελεσμάτων και αποσβέσεων
« Last Edit: 20 Nov, 2009, 20:56:30 by spiros » Logged
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« Reply #1 on: 07 Feb, 2011, 20:52:59 »

EBITDA «ee-bit-dah» is the initialism for earnings before interest, taxes, depreciation, and amortization. It is a non-GAAP metric that is measured exactly as stated. All interest, tax, depreciation and amortization entries in the income statement are reversed out from the bottom-line net income. It purports to measure cash earnings without accrual accounting, canceling tax-jurisdiction effects, and canceling the effects of different capital structures.
EBITDA differs from the operating cash flow in a cash flow statement primarily by excluding payments for taxes or interest as well as changes in working capital. EBITDA also differs from free cash flow because it excludes cash requirements for replacing capital assets (capex).
http://en.wikipedia.org/wiki/E..._depreciation_and_amortization
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