above-the-line

From: A Dictionary of Finance and Banking | Date: 1997 | Copyright information

above-the-line
1. Denoting entries above the horizontal line on a company's profit and loss account that separates the entries that establish the profit (or loss) from the entries showing how the profit is distributed. Prior to the introduction of Financial Reporting Standard 3, ‘Reporting Financial Performance’, in October 1992, it was understood that any exceptional items that were within the ordinar...

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