Annual reports for 1997 will calculate earnings per share differently, thanks to a gift from the Financial Accounting Standards Board.

They won't have to show any expense for the value of the options, and they won't have to consider options in calculating earnings per share.

On average, the study calculated weekly earnings of $262 for those who had jobs.

But an investor happily calculating impressive earnings in a foreign denomination saw them evaporate when converted back into dollars.

This deduction is taken into account in calculating net earnings from self-employment.

Your employee's gross pay amounts that she was paid in the 'relevant period' (the period used to calculate average weekly earnings).

She also helps Ballard run the Full Throttle and oversees calculating nightly earnings for the bar.

Your employee's gross pay for the dates that your employee was paid in the 'relevant period' (the period used to calculate average weekly earnings).

These earnings are "based on traffic to your articles and seeds," but it is unclear exactly how Newsvine calculate earnings.

The development of a new method of calculating earnings was overseen by the Association of British Insurers.