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Profit and loss account   /prˈɑfət ənd lɔs əkˈaʊnt/   Listen
Profit and loss account

noun
1.
An account compiled at the end of an accounting period to show gross and net profit or loss.  Synonym: profit and loss.






WordNet 3.0 © 2010 Princeton University








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"Profit and loss account" Quotes from Famous Books



... to the payment to be made in accordance with Article 49.1, the central bank concerned shall contribute to the reserves of the ECB, to those provisions equivalent to reserves, and to the amount still to be appropriated to the reserves and provisions corresponding to the balance of the profit and loss account as at 31 December of the year prior to the abrogation of the derogation. The sum to be contributed shall be determined by multiplying the amount of the reserves, as defined above and as stated in the approved balance sheet of the ECB, by the ratio between the number ...
— The Treaty of the European Union, Maastricht Treaty, 7th February, 1992 • European Union



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