Search results
Results From The WOW.Com Content Network
In investment banking, PnL explained (also called P&L explain, P&L attribution or profit and loss explained) is an income statement with commentary that attributes or explains the daily fluctuation in the value of a portfolio of trades to the root causes of the changes.
A few special types of gains and losses are not shown in the income statement but as special items in shareholder equity section of the balance sheet. Since these comprehensive income items are not closed to retained earnings each period they accumulate as shareholder equity items and thus are entitled "Accumulated Other Comprehensive Income ...
Sankey Diagram - Income Statement (by Adrián Chiogna) An income statement or profit and loss account [1] (also referred to as a profit and loss statement (P&L), statement of profit or loss, revenue statement, statement of financial performance, earnings statement, statement of earnings, operating statement, or statement of operations) [2] is one of the financial statements of a company and ...
The gain is allocated to the partners' capital accounts according to the partnership agreement. If non-cash assets are sold for less than their book value, a loss on the sale is recognized. The loss is allocated to the partners' capital accounts according to the partnership agreement.
Capital gain/loss = $103.02 − $104.06 = -$1.04 (a capital loss) For U.S. income tax purposes therefore, dividends were $4.06, the cost basis of the investment was $104.06 and if the shares were sold at the end of the year, the sale value would be $103.02, and the capital loss would be $1.04.
Statement of financial performance (income statement, profit & loss (p&l) statement, or statement of operations) [ edit ] The statement of profit or income statement represents the changes in value of a company's accounts over a set period (most commonly one fiscal year ), and may compare the changes to changes in the same accounts over the ...
Rate of return (RoR), also known as 'rate of profit' or sometimes just 'return', is the ratio of money gained or lost (whether realized or unrealized) on an investment relative to the amount of money invested; Return on assets (RoA) Return on brand (ROB) Return on capital employed (ROCE) Return on capital (RoC) Return on equity (ROE)
Debt and equity securities not classified as either held-to-maturity securities or trading securities are classified as "available-for-sale" securities and reported at fair value, with unrealized gains and losses excluded from earnings and reported in a separate component of shareholders' equity (Other Comprehensive Income).