operating statement

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Related to operating statement: Profit and loss statement

Earnings Report

An annual report and other quarterly reports a publicly-traded company publishes giving information over a given period of time. The report contains information on the company's financial state, most notably statements on revenue, expenses, and earnings (which is the difference between the two). It is, in general, less detailed than a stockholder's report, but contains much of the same information. See also: Balance sheet.

operating statement

References in periodicals archive ?
Inaccurate analysis and reporting of operating statements could negatively affect not only the servicing of the loan, but also the performance and rating of the transaction.
11, issued in May 1990, establishes measurement focus and basis of accounting (MFBA) standards for government trust fund operating statements (and statements of similar funds) effective for statement periods beginning after June 15, 1994.
11 established a measurement focus (which resources are measured and how) and an accounting basis (when to recognize the effect on resources of transactions or events) for government fund and expendable trust fund operating statements.
54 times(x) at closing utilizing 1993 operating statements to 1.
Reports and statements must reflect the "language" of the institution; operating statements must be clear and concise.
Fitch reviewed the servicer-provided TTM September 2006 operating statements for the Seminole Town Center, as well as the December 2006 rent roll.
NCB, FSB, the master servicer, provided year-end 2005 operating statements on 100% of the outstanding loans.

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