net basis

net basis: The basis upon which the earnings per share of a company is calculated, taking into account both constant and variable elements in the company's tax charge. According to Statement of Standard Accounting Practice 3, 'Earnings per Share', a listed company must show the earnings per share on the net basis on the face of the profit and loss account Compare nil basis

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net basis — The basis upon which the earnings per share of a company is calculated, taking into account both constant and variable elements in the company s tax charge. Compare: nil basis … Accounting dictionary
net basis — method based on income after deductions … English contemporary dictionary
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Net tonnage — is calculated by measuring a ship s internal volume and applying mathematical formulae. Net tonnage (often abbreviated as NT, N.T. or nt) is a dimensionless index calculated from the total moulded volume of the ship s cargo spaces by using a… … Wikipedia

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