Extouch triangle - Revision history

en>Loraof: /* See also */ everything in the see also section was redundant wrt text

2014-11-25T18:01:00Z

See also: everything in the see also section was redundant wrt text

← Older revision		Revision as of 20:01, 25 November 2014
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	~~{{accounting}}~~		Hi there, I am Felicidad Oquendo. Bookkeeping has been his day job for a while. One of the things I love most is greeting card gathering but I don't have the time recently. Delaware is our beginning place.<br><br>My website ... [http://calvaryhill.net/xe/board_DsjO50/23803 car warranty]
	~~The '''financial result''' is the difference between [[earnings before interest and taxes]] and [[earnings before taxes]]~~. ~~It is determined by the earning or~~ the ~~loss which results from financial affairs.~~

	~~== Interpretation ==~~
	~~For~~ most ~~industrial companies the financial result~~ is ~~negative, as~~ the ~~interest charged on borrowing generally exceeds income from investments (dividends)~~. ~~If a company records a positive financial Result over several periods, then one has to ask how much capital~~ is ~~invested at which interest rate, and if this capital would not bear a greater yield if it were invested in the company's growth~~. ~~In case of constant, positive financial results a company also has to deal with increasing demands for special distributions to its shareholders.~~

	~~== Calculation formula ==~~
	~~In mathematical terms financial result is defined as follows:~~

	<~~math~~> \textstyle{\begin{align}\mbox{Financial result } & = \mbox{ Interest income} \\ & - \mbox{ Interest expense} \\ & \pm \mbox{ Write-downs/write-ups for financial assets} \\ & \pm \mbox{ Write-downs/write-ups for marketable securities} \\ & + \mbox{ Other financial income and expenses}\end{align}}<~~/math~~>

	~~== Advantages ==~~
	~~The advantages of the use of financial result as a~~ [~~[key performance indicators\|key performance indicator]]~~

	* The financial result provides information about financing costs.
	* Information may be gained about non-consolidated companies.

	~~financial result =~~
	~~+ interest income~~
	~~- interest expenses~~
	+/~~- write up and write down for financial assets~~
	+/~~- write down and write up for marketable securities~~
	+/~~- other financial income and expenses~~

	~~== Disadvantages ==~~
	~~The disadvantages of the use of financial result as a [[Key performance indicators\|Key performance indicator]]~~

	* Operating components may be included in the financial result (e.g.: the income from financing activities).
	* Investment income as a component of the financial result does not provide any information on the risk inherent in this investment.
	* The financial result may vary strongly over time.

	~~== References ==~~
	* Wiehle, Ulrich, Henryk Deter, Michael Rolf, Michael Diegelmann, Peter Noel Schomig. ''100 IFRS Financial Ratios'' (Cometis AG), 2005, ISBN 978-3-9809461-7-9

	~~[[Category:Financial terminology]]~~
	~~[[Category:Financial ratios]~~]


	~~{{finance-stub}}~~

en>David Eppstein: /* See also */ rm redlink per WP:SEEALSO

2013-12-21T20:43:20Z

See also: rm redlink per WP:SEEALSO

← Older revision		Revision as of 22:43, 21 December 2013
Line 1:		Line 1:
	~~Alyson~~ is the ~~name people use to contact me~~ and ~~I believe it seems quite great when you say it~~. ~~Since I was eighteen I've been operating~~ as a ~~bookkeeper but quickly my wife~~ and ~~I will start our own~~ company~~. For many years she~~'s ~~been residing in Kentucky but her husband wants them~~ to ~~transfer~~. ~~What I adore doing~~ is ~~soccer but I don't have the time lately.~~<br><br>~~My weblog~~ [~~http://www~~.~~publicpledge~~.~~com~~/~~blogs~~/~~post~~/~~7034 free psychic readings~~] ~~tarot [http~~:~~//www~~.~~010-5260-5333~~.~~com/index~~.~~php?document_srl~~=~~1880&mid~~=~~board_ALMP66 accurate psychic readings~~]; [~~http~~:~~//165.132.39.93/xe/visitors/372912 just click the next website page~~],		{{accounting}}
			The '''financial result''' is the difference between [[earnings before interest and taxes]] and [[earnings before taxes]]. It is determined by the earning or the loss which results from financial affairs.

			== Interpretation ==
			For most industrial companies the financial result is negative, as the interest charged on borrowing generally exceeds income from investments (dividends). If a company records a positive financial Result over several periods, then one has to ask how much capital is invested at which interest rate, and if this capital would not bear a greater yield if it were invested in the company's growth. In case of constant, positive financial results a company also has to deal with increasing demands for special distributions to its shareholders.

			== Calculation formula ==
			In mathematical terms financial result is defined as follows:

			<math> \textstyle{\begin{align}\mbox{Financial result } & = \mbox{ Interest income} \\ & - \mbox{ Interest expense} \\ & \pm \mbox{ Write-downs/write-ups for financial assets} \\ & \pm \mbox{ Write-downs/write-ups for marketable securities} \\ & + \mbox{ Other financial income and expenses}\end{align}}</math>

			== Advantages ==
			The advantages of the use of financial result as a [[key performance indicators\|key performance indicator]]

			* The financial result provides information about financing costs.
			* Information may be gained about non-consolidated companies.

			financial result =
			+ interest income
			- interest expenses
			+/- write up and write down for financial assets
			+/- write down and write up for marketable securities
			+/- other financial income and expenses

			== Disadvantages ==
			The disadvantages of the use of financial result as a [[Key performance indicators\|Key performance indicator]]

			* Operating components may be included in the financial result (e.g.: the income from financing activities).
			* Investment income as a component of the financial result does not provide any information on the risk inherent in this investment.
			* The financial result may vary strongly over time.

			== References ==
			* Wiehle, Ulrich, Henryk Deter, Michael Rolf, Michael Diegelmann, Peter Noel Schomig. ''100 IFRS Financial Ratios'' (Cometis AG), 2005, ISBN 978-3-9809461-7-9

			[[Category:Financial terminology]]
			[[Category:Financial ratios]]


			{{finance-stub}}

en>Brad7777: added catgeory triangles

2011-11-15T19:37:48Z

added catgeory triangles

New page

Alyson is the name people use to contact me and I believe it seems quite great when you say it. Since I was eighteen I've been operating as a bookkeeper but quickly my wife and I will start our own company. For many years she's been residing in Kentucky but her husband wants them to transfer. What I adore doing is soccer but I don't have the time lately.<br><br>My weblog [http://www.publicpledge.com/blogs/post/7034 free psychic readings] tarot [http://www.010-5260-5333.com/index.php?document_srl=1880&mid=board_ALMP66 accurate psychic readings]; [http://165.132.39.93/xe/visitors/372912 just click the next website page],