Accounting terms B 

Basic earnings per share

Profit or loss that is attributable to ordinary equity holders of the parent entity (the numerator) divided by the weighted average number of ordinary shares outstanding during the period (the denominator).

Borrowing costs

Interest and other costs incurred by an entity in connection with the borrowing of funds.


An integrated set of activities and assets conducted and managed for the purpose of providing:

a return to investors; or

lower costs or other economic benefits directly and proportionately to policyholders or participants.

A business generally consists of inputs, processes applied to those inputs, and resulting outputs that are, or will be, used to generate revenues. If goodwill is present in a transferred set of activities and assets, the transferred set shall be presumed to be a business.

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