earnings report

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Related to Profit and Loss Statements: income statement, profit and loss account

earnings report,

n a statement issued by a company showing its earnings or losses over a given period. The earnings report lists the income earned, expenses, and net result. Also called
income statement.
References in periodicals archive ?
The agreement can identify the material profit and loss statements of the related party group for which records are to be maintained and describe the items to be included in the profit and loss statements.
Material profit and loss statements in English are to be provided within 120 days of an IRS request.
In connection with the notice-and-comment process and the public hearing, the IRS specifically requested comments on certain points, including: (i) suggestions on "ways to permit related foreign corporations to file a single agency designation"; (ii) whether the varius tests for determining "material profit and loss statements" are appropriate, including case studies thereon; (iii) existing accounting and business practices for maintaining profit and loss statements; (iv) alternatives to the profit and loss statements standards to accompany objections thereto; and (v) whether a profit margin analysis should be substituted for a return-on-assets analysis for the high-profit test.