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Earnings per share

Earnings per share is the simple division of the net corporate earnings figure divided by the number of outstanding shares. (See fully diluted earnings per share.)

Earnings yield

Earnings yield is the earnings per share divided by the stock price. It is the inverse of the price/earning ratio. The term earnings yield is principally used in the UK and therefore is commonly used in evaluating foreign equities.

Emerging markets

Emerging markets refers to the stock markets in countries whose economies are relatively small, but have the potential to grow rapidly during the 21st Century. Emerging markets are usually in third world countries.

Equities

Equities are investments that represent ownership of a corporation or real piece of property.

Estate conservation

Activities coordinated to provide for the orderly and cost-effective distribution of an individual's assets at the time of his or her death. Estate conservation often includes wills and trusts.

Estate tax

Upon the death of a decedent, federal and state governments impose taxes on the value of the estate left to others (with limitations)

Executor

A person named by the probate courts or the will to carry out the directions and requests of the decedent.

   
 

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