operating company
91operating and financial review — OFR A statement published with a company s annual accounts and directors report in which the directors discuss the business s performance, giving both positive and negative points. It is broadly similar to the management discussion and analysis… …
92Operating cash flow — Earnings before depreciation minus taxes. It measures the cash generated from operations, not counting capital spending or working capital requirements. The New York Times Financial Glossary * * * The change in a company s net cash position… …
93operating cash flow — earnings before depreciation minus taxes. Measures the cash generated from operations, not counting capital spending or working capital requirements. Bloomberg Financial Dictionary * * * The change in a company s net cash position during a… …
94operating rate — The percentage of total production capacity of a company, industry, or country that is being used. Bloomberg Financial Dictionary …
95Operating Costs — A company s direct costs in producing goods and services for sale, including raw materials, labour, sales and administration costs. Also known as cost of sales …
96Operating day — A normal business day. Days when a company conducts business due to emergencies or other unexpected events are not included. U.S. Dept. of Energy, Energy Information Administration s Energy Glossary …
97Operating revenues — Segment revenues both from sales to unaffiliated customers (i.e., revenue from customers outside the enterprise as reported in the company s consolidated income statement) and from intersegment sales or transfers, if any, of product and… …
98operating performance ratios — Various ratios used to analyse the financial performance of a company in terms of the return generated by the sales for an accounting period. The higher the ratios, the higher the profitability of the organization. Examples are net profit… …
99operating loss — / ɒpəreɪtɪŋ lɒs/ noun a loss made by a company in its usual business …
100operating charges — Costs of production, a matter of knowledge which can be acquired by observation on the part of persons dealing with the producing company. Lytle, Campbell & Co. v Somers, Fitler & Todd Co. 276 Pa 409, 120 A 409, 27 ALR 41 …
