earnings report

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Related to Profit and Loss Statements: income statement, profit and loss account

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.
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earnings report

Wall Street Words: An A to Z Guide to Investment Terms for Today's Investor by David L. Scott. Copyright © 2003 by Houghton Mifflin Company. Published by Houghton Mifflin Company. All rights reserved. All rights reserved.
References in periodicals archive ?
Interest and dividends are important and both will be shown in a published profit and loss statement. Interest contributes to the profit or loss before tax.
Do's and don'ts when Reading a Profit and Loss Statement
But such types of transactions do not engender the requirement to keep records from which material profit and loss statements could be produced.
The agreement can identify the material profit and loss statements of the related party group for which records are to be maintained and describe the items to be included in the profit and loss statements.
Material profit and loss statements in English are to be provided within 120 days of an IRS request.
In connection with the notice-and-comment process and the public hearing, the IRS specifically requested comments on certain points, including: (i) suggestions on "ways to permit related foreign corporations to file a single agency designation"; (ii) whether the varius tests for determining "material profit and loss statements" are appropriate, including case studies thereon; (iii) existing accounting and business practices for maintaining profit and loss statements; (iv) alternatives to the profit and loss statements standards to accompany objections thereto; and (v) whether a profit margin analysis should be substituted for a return-on-assets analysis for the high-profit test.
In particular, as will be developed in the text that follows, the proposed regulations provide that the reporting corporation must be prepared to compile and furnish "material profit and loss statements".
The interpretation is doubtful, however, because at least one of the categories (relating to material profit and loss statements) requires the creation of records.
The material profit and loss statement is designed to furnish a segmented profit and loss statement that relates to certain product lines, products, or models, generally depending upon the statements otherwise maintained, the amount of sales, or assets used, or operating profit attributed to, the particular product line, product, or model.
If a profit and loss statement was prepared by any member of the related party group in the course of its business operations, that statement is material and is required to be available where the statement reflects to any extent the profit and loss of the related group attributable to U.S.-connected products or services.