Indeed, a profit of 6,5 % is in line with the profits achieved by the Community industry when fair market conditions prevailed on the Community market, i.e. between 1998 and 2000.

Profit for the financial year

Capital gains and losses

gains on the realization of investments

Profit or loss for the financial year.

the gain or loss on discontinuance;

Profit or loss from ordinary activities

profit or loss from ordinary activities;

investment income such as interest and dividends;

Profit or loss on ordinary activities after tax

the profit or loss before or after deduction of tax.

The gain or loss on a curtailment or settlement should comprise:

Profit or loss on ordinary activities after taxation.

the profit or loss from the ordinary activities of the discontinued operation;

THE PROFIT OR LOSS FOR THE FINANCIAL YEAR AND THE AMOUNT OF THE CAPITAL AND RESERVES ,

Profit or loss arising out of ordinary activities, after tax, for the last financial year.

The gain or loss on the net monetary position is accounted for in accordance with paragraphs 27 and 28.

Profits fell from 3,94 % in 1995 to loss-making levels of -8,64 % in 1996 and -8,49 % in 1997.

profits should be distributed according to business done with the SCE or retained to meet the needs of members,

the gain or loss arising from changes in fair value less estimated point-of-sale costs;

Furthermore, the profit added in constructing value shall, in all instances, be based upon the average profit realized over a reasonable period of time of normally six months both before and after the sale under investigation and shall reflect a reasonable profit at the time of such sale.

THE PROFIT OR LOSS OF THE PARENT COMPANY , DETERMINED IN ACCORDANCE WITH THIS DIRECTIVE , MUST BE SHOWN IN THE BALANCE SHEET OF THE PARENT COMPANY. "

the profit or loss of the dominant company, determined in accordance with the principles of this Directive, must be shown in the balance sheet of the dominant company.

the profit or loss from the ordinary activities of the discontinued operation for the period, together with the corresponding amounts for each prior period presented;

profits and/or income arising from the performance of contracts shall be taxable according to the internal fiscal arrangements of the ACP State concerned, provided that the natural or legal persons who realise such profit and/or income have a permanent place of business in that State, or that the performance of the contract takes longer than six months;

the gain or loss on a subsequent disposal of any foreign operation shall exclude translation differences that arose before the date of transition to IFRSs and shall include later translation differences.

the profit or loss equivalent to the profit or loss resulting from an outright sale of the asset being leased, at normal selling prices, reflecting any applicable volume or trade discounts;

The profit or loss per share of the issuing company, for the financial year, arising out of the company's ordinary activities, after tax, for the last three financial years, where the company includes its own annual accounts in the listing particulars.

The profit on exports of the product concerned for each company initially selected for the sample was corrected to 3,5 % of turnover, an average of the profit margins submitted to be the normal profit margin for these sales.

Capital gains and losses arise from the variation between the valuation of investments at the beginning of the accounting period (or at purchase, if later) and their valuation at the end of the accounting period (or at sale, if earlier).

The gain or loss should comprise any resulting change in the present value of the defined benefit obligation and of the fair value of the plan assets and the unrecognised part of any related actuarial gains and losses and past service cost;

Profit shall be defined as:

BUSINESS PROFITS

Business Profits

b. Transfer of organs of the child for profit;

For the purposes of Article 8 the terms "profits from the operation of ships or aircraft in international traffic" shall include profits from

(b) permit the producers concerned to earn a fair income,

(2) The profit shall be the surplus of receipts over expenditures laid down in this Act.

The net profit of the European Central Bank shall be transferred in the following order:

For the purposes of this Article, profits derived from the operation in international traffic of ships and aircraft include profits derived from the rental on a bareboat basis of ships and aircraft if operated in international traffic if such rental profits are an occasional source of income.

For the purposes of this Article, profits from the operation of ships, aircraft or road-transport vehicles in international traffic include profits from the rental on a bareboat basis of ships, aircraft, or road-transport vehicles when used in international traffic, where profits from such rental are incidental to the profits referred to in paragraph 1.

No profits shall be attributed to a permanent establishment by reason of the mere purchase by that permanent establishment of goods or merchandise for the enterprise.

the profits brought forward on the basis of an agreement between business enterprises subject to the act regulating companies.

(5) No profits shall be attributed to a permanent establishment by reason of the mere purchase by that permanent establishment of goods or merchandise for the enterprise.

For the purposes of this Article, profits from the operation of ships or aircraft in international traffic shall mean the profits derived by an enterprise referred to in paragraph 1 from transportation by sea or air of passengers, livestock or goods.

The term ` returns` shall mean the amounts yielded by investments and in particular, though not exclusively, shall include profits, dividends, interests, royalties, capital gains or other forms of income related to the investments.

decrease in the payer` s share capital, provided that the payer records profit or surplus which was not distributed;

The term ` Returns` shall mean the amounts yielded by investments and in particular, though not exclusively, shall include profits, dividends, interests, royalties, capital gains or other forms of income related to the investments.

Gains derived by a resident of a Contracting State from the alienation of: exploration or exploitation rights; or

(1) At the end of each business year the contractor of an equity partnership must calculate profit and loss and must account and in compliance with the provisions of the contract pay out to the investor the profit pertaining on the basis of the investment.