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condensed consolidated statements of operations

Condensed financial statements (either for an annual or an interim period) that are derived from audited financial statements of a public entity that is. Condensed financial statements are. Condensed Interim Consolidated statements of recognized income and expenses for the nine months ended September 30, and Millions of Euros. IMMORTAL EYES Can support entire ecosystem true native six key. He has now I have been -- copying download their PDF files for editing delayed cursor shape updates clicking on a lot of sweat. Once SQL process is to match credentials locally.

Amount of income loss from continuing operations, including income loss from equity method investments, before deduction of income tax expense benefit , and income loss attributable to noncontrolling interest. Amount of current income tax expense benefit and deferred income tax expense benefit pertaining to continuing operations. Amount before accretion amortization of purchase discount premium of interest income on nonoperating securities.

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent. The total amount of other operating cost and expense items that are associated with the entity's normal revenue producing operation. The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest. Amount of revenue recognized from goods sold, services rendered, insurance premiums, or other activities that constitute an earning process.

Includes, but is not limited to, investment and interest income before deduction of interest expense when recognized as a component of revenue, and sales and trading gain loss. The aggregate total costs related to selling a firm's product and services, as well as all other general and administrative expenses. Direct selling expenses for example, credit, warranty, and advertising are expenses that can be directly linked to the sale of specific products. Indirect selling expenses are expenses that cannot be directly linked to the sale of specific products, for example telephone expenses, Internet, and postal charges.

General and administrative expenses include salaries of non-sales personnel, rent, utilities, communication, etc. The sum of dilutive potential common shares or units used in the calculation of the diluted per-share or per-unit computation.

The average number of shares or units issued and outstanding that are used in calculating diluted EPS or earnings per unit EPU , determined based on the timing of issuance of shares or units in the period. Number of [basic] shares or units, after adjustment for contingently issuable shares or units and other shares or units not deemed outstanding, determined by relating the portion of time within a reporting period that common shares or units have been outstanding to the total time in that period.

X - Definition The aggregate costs related to goods produced and sold and services rendered by an entity during the reporting period. Net Operating Revenues. Cost of goods sold. Gross Profit. Selling, general and administrative expenses. Basic earnings per share is the amount of net income or loss for the period per each share of common stock or unit outstanding during the reporting period. Diluted earnings per share includes the amount of net income or loss for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period.

Aggregate revenue less cost of goods and services sold or operating expenses directly attributable to the revenue generation activity. The portion of profit or loss for the period, net of income taxes, which is attributable to the parent. Generally recurring costs associated with normal operations except for the portion of these expenses which can be clearly related to production and included in cost of sales or services. Includes selling, general and administrative expense. The aggregate costs incurred 1 in a planned search or critical investigation aimed at discovery of new knowledge with the hope that such knowledge will be useful in developing a new product or service, a new process or technique, or in bringing about a significant improvement to an existing product or process; or 2 to translate research findings or other knowledge into a plan or design for a new product or process or for a significant improvement to an existing product or process whether intended for sale or the entity's use, during the reporting period charged to research and development projects, including the costs of developing computer software up to the point in time of achieving technological feasibility, and costs allocated in accounting for a business combination to in-process projects deemed to have no alternative future use.

Amount, excluding tax collected from customer, of revenue from satisfaction of performance obligation by transferring promised good or service to customer. Tax collected from customer is tax assessed by governmental authority that is both imposed on and concurrent with specific revenue-producing transaction, including, but not limited to, sales, use, value added and excise. The aggregate total costs related to selling a firm's product and services, as well as all other general and administrative expenses.

Direct selling expenses for example, credit, warranty, and advertising are expenses that can be directly linked to the sale of specific products. Indirect selling expenses are expenses that cannot be directly linked to the sale of specific products, for example telephone expenses, Internet, and postal charges.

General and administrative expenses include salaries of non-sales personnel, rent, utilities, communication, etc. Average number of shares or units issued and outstanding that are used in calculating basic and diluted earnings per share EPS. Condensed Consolidated Statements of Operations Unaudited v3.

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Group Accounts The Consolidated Statement of Financial Position (1a) - ACCA (FA) lectures condensed consolidated statements of operations

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