pro-rata
(adjective)
in proportion to some other factor, such as shares owned
Examples of pro-rata in the following topics:
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Reporting Equity Investments
- The balance of the investment increases by the pro-rata share of the investee's income and decreases by the pro-rata share of dividends declared by the subsidiary.
- Journal entry to account for the pro-rata share of XYZ annual income:
- Journal entry to account for the pro-rata share of XYZ dividends:
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Debt-to-Equity Ratio
- Each form of raising capital has its own set of pros and cons.