Glossary

ERI Economic Research Institute is pleased to provide an expanded and updated glossary of commonly used compensation terms and formulas for your ongoing reference.

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Diluted Earnings Per Share (Diluted EPS)

Diluted EPS is a company's EPS figure as calculated using fully diluted shares outstanding (including the impact of stock option grants and convertible bonds). This shows a "worst case" scenario, one in which everyone who could have received stock without purchasing it directly for the full market value did so.

Differential
Dilution (Percent)

Planning Compensation Incentives That Maximize Workforce Engagement

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Planning Global Compensation Budgets for 2024 - March Updated

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Common Compensation Terms and Formulas

  • Includes the latest updates: Compensable factors, defined benefit plan, job leveling, lead differential, shift differential and more.
  • Salary structure formulas and strategies
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