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Accounting
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Special Dividends

A distribution of company profits (distributable dividends) to equity holders (shareholders) either as a lump sum amount that would be...

Earnings Before Interest and Taxes

A profitability measure that consists of an entity's operating profit (OP) or operating income (OI) net only of all relevant...

EBIT

It stands for earnings before interest and taxes; a profitability measure that consists of an entity's operating profit (OP) or...

NOP

It stands for net operating profit; an entity's operating profit (OP) that reflects an entity's gross revenue (gross earnings or...

Net Operating Profit

An entity's operating profit (OP) that reflects an entity's gross revenue (gross earnings or gross profit) net only of all...

COP

It stands for current operating profit; the operating profit that constitutes the excess of the current value of an entity's...

Current Operating Profit

The operating profit that constitutes the excess of the current value of an entity's output (products and services provided) sold...

PnL Account

An abbreviation for profit and loss account; one of the primary financial statements of an entity that presents its revenues...

P/L Account

An abbreviation for profit and loss account; one of the primary financial statements of an entity that presents its revenues...

Profit and Loss Account

One of the primary financial statements of an entity that presents its revenues and expenses during the reporting period. It...