Betekenis van:
profit and loss account
profit and loss account
Zelfstandig naamwoord
- winst-en-verliesrekening, resultatenrekening
- an account compiled at the end of an accounting period to show gross and net profit or loss
Synoniemen
Hyperoniemen
Voorbeeldzinnen
- Profit and loss account
- ANNUAL PUBLISHED BALANCE SHEET AND PROFIT AND LOSS ACCOUNT
- Profit and loss account for the year ending 31 December …
- Fees shall be taken to the profit and loss account.
- Gross balance of the technical account of the profit and loss account.
- For the layout of the profit and loss account (non-technical account): Article 34, III.
- A revaluation loss at the year-end shall be debited to the profit and loss account, and a revaluation profit shall be credited to the revaluation account.
- realised gains and realised losses shall be taken to the profit and loss account;
- Daily changes in the variation margins shall be taken to the profit and loss account.
- The profit and loss account of the ECB takes a slightly different format.
- For the layout of the profit and loss account: Article 34, II.
- For the layout of the profit and loss account (technical account): Article 34, I. 8 and II.
- This variable shall comprise income from realised and unrealised capital gains and losses carried through the profit and loss account.
- Evidence: applicants must supply the profit and loss account and the balance sheets for the past two complete financial years.
- The internal accounts shall include a balance sheet and a profit and loss account for each activity.