above and below
81above-the-line — 1) Denoting those entries printed 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 …
82above-the-line — Denoting those entries printed above the horizontal line on a company s profit and loss account that establish the profit (or loss). Compare below the line. Prior to the introduction of Financial Reporting Standard (FRS) 3, Reporting Financial… …
83Above-The-Line Costs — Costs incurred during the production of an advertising commercial that are associated with the creative side of it. These costs include those incurred for actors, music and photography. Because creativity cannot be measured directly, above the… …
84Above the Veil — Infobox Book | name = Above the Veil title orig = translator = image caption = Above the Veil book cover author = Garth Nix illustrator = Steve Rawlings cover artist = Joan Moloney country = Australian language = English series = The Seventh… …
85above par — See: par. Bloomberg Financial Dictionary * * * above par aˌbove ˈpar adjective, adverb FINANCE at a price that is above the original value when shares and bonds were first made available: • The jeans maker s bonds are trading above par. * * *… …
86Above mean sea level — The term above mean sea level (AMSL) refers to the elevation (on the ground) or altitude (in the air) of any object, relative to the average sea level datum. AMSL is used extensively in radio (both in broadcasting and other telecommunications… …
87below — I (New American Roget s College Thesaurus) adv. subordinate, lower, underneath. prep. under, beneath. See inferiority, lowness.Ant., above. II (Roget s IV) modif. and prep. 1. [Lower in position] Syn. beneath, underneath, down from; see under 1 …
88Above par — Par Par, n. [L. par, adj., equal. See {Peer} an equal.] [1913 Webster] 1. Equal value; equality of nominal and actual value; the value expressed on the face or in the words of a certificate of value, as a bond or other commercial paper. [1913… …
89above the fold — adjective a) Situated in the upper half of the front page of a broadsheet newspaper, and thus more prominent, as the lower half is not usually visible when the folded newspaper is displayed for sale. b) By extension, situated near the top of a… …
90Below par — Par Par, n. [L. par, adj., equal. See {Peer} an equal.] [1913 Webster] 1. Equal value; equality of nominal and actual value; the value expressed on the face or in the words of a certificate of value, as a bond or other commercial paper. [1913… …
