below-the-line account
1below the line — beˌlow the ˈline , below the line adjective 1. ACCOUNTING relating to profits after exceptional (= profits and losses that are made in a particular period of time but do not occur regularly) have been taken into account: • Provisions on doubtful… …
2below-the-line — 1) Denoting entries below the horizontal line on a company s profit and loss account that separates the entries that establish the profit (or loss) from the entries that show how the profit is distributed or where the funds to finance the loss… …
3below-the-line — Denoting those entries printed below the horizontal line on a company s profit and loss account that show how the profit is distributed or where the funds to finance the loss have come from. Compare: above the line …
4below-the-line expenditure — /bɪˌləυ ðə laɪn ɪk spendɪtʃə/ noun 1. payments which do not arise from a company’s normal activities, e.g. redundancy payments 2. extraordinary items which are shown in the profit and loss account below net profit after taxation, as opposed to… …
5below-the-line expenditure — /bɪˌləυ ðə laɪn ɪk spendɪtʃə/ noun 1. payments which do not arise from a company’s normal activities, e.g. redundancy payments 2. extraordinary items which are shown in the profit and loss account below net profit after taxation, as opposed to… …
6above the line — aˌbove the ˈline , above the line adjective 1. ACCOUNTING relating to a figure included in a statement of a company s profits and losses before tax has been paid, not after tax: • The acquisitions will be treated as above the line exceptional… …
7above-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… …
8above-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 …
9The Biggest Loser: Couples 2 — For the Australian series, see The Biggest Loser Australia: Couples 2. The Biggest Loser: Couples 2 Format Reality TV Created by Dave Broome Presented by Alison Sweeney Starring Bob Harper …
10The Thirty Years War — The Thirty Years War † Catholic Encyclopedia ► The Thirty Years War The Thirty Years War (1618 48), though pre eminently a German war, was also of great importance for the history of the whole of Europe, not only because nearly all… …
