Compensation Glossary

# A B C D E F G H I J K L M N O P Q R S T U V W - Z

Basic Earnings Per Share

The net earnings available to common shareholders of an organization divided by the weighted average of total shares outstanding. No consideration is given in this calculation for common stock equivalents such as stock options.

Previous

Basic Death Benefit

Next

Basic Mortality Table

POPULAR BLOGS

POPULAR BLOGS

Discover what ERI can do for you

See how our compensation management solutions can ensure your salary planning strategy is a success.

Schedule a personalized demo

WHITE PAPERS

Top Performing White Papers

National Compensation Forecast April 2026

Read More

Compensation Strategies for Remote Work and Organizational Culture – Fall 2025

Read More

Planning Global Compensation Budgets for 2026 - January 2026

Read More
View All White Papers