above-the-line

above-the-line
1) Denoting those entries printed above the horizontal line on a company's profit and loss account that separates the entries that establish the profit (or loss) from the entries showing how the profit is distributed. Prior to the introduction of Financial Reporting Standard (FRS) 3, Reporting Financial Performance, in October 1992, it was understood that any exceptional items that were within the ordinary activities of the business were shown above the line, while any extraordinary items that were outside the ordinary activities of the business were shown below it. There was, however, criticism that the definitions of extraordinary and exceptional items could be manipulated to improve the earnings per share figure. For example, if a building was sold for a large profit it could be interpreted as being exceptional and included in the earnings per share, whereas if it was sold at a loss it could be interpreted as being extraordinary and not included in the earnings per share. Since the introduction of FRS 3, both exceptional and extraordinary items are shown above the line and are included in the earnings per share.
2) Denoting advertising expenditure on mass media advertising, including press, television, radio, and posters. It is traditionally regarded as all advertising expenditure on which a commission is payable to an advertising agency
3) Denoting transactions concerned with revenue, as opposed to capital, in national accounts. Compare below-the-line

Big dictionary of business and management. 2014.

Игры ⚽ Нужно сделать НИР?

Look at other dictionaries:

  • above the line — aˌbove the ˈline , above the line adjective 1. ACCOUNTING relating to a figure included in a statement of a company s profits and losses before tax has been paid, not after tax: • The acquisitions will be treated as above the line exceptional… …   Financial and business terms

  • above-the-line — UK US adjective ► MARKETING relating to advertising on television, in newspapers, on the internet, etc. rather than to other ways of telling people about a company or product: »There has been a shift in advertising away from traditional above the …   Financial and business terms

  • Above the line — may refer to: *Above the line (filmmaking), an accounting term used in film production to denote expenditures that occur prior to filming *Above the line (advertising), an advertising strategy to promote brands through conventional forms of mass… …   Wikipedia

  • above the line — Sales promotions such as mailshots, on pack and in store promotions, product placement, sponsorship and so on. On client invoices advertising agencies historically charged for advertising in the media above the line and for the agency s creative… …   Law dictionary

  • ABOVE-THE-LINE — Выше линии расходы на рекламу в средствах массовой информации, в связи с которыми рекламному агентству выплачиваются комиссионные Словарь бизнес терминов. Академик.ру. 2001 …   Словарь бизнес-терминов

  • Above the line — Mit dem Attribut above the line (englisch „über der Linie“, Abkürzung „ATL“) versieht man im Marketing die so genannte „klassische“ oder „traditionelle“ Werbung, also die überwiegend direkt erkennbare Werbung in Printmedien (Zeitungen,… …   Deutsch Wikipedia

  • Above-the-line — Mit dem Attribut above the line (englisch „über der Linie“, Abkürzung „ATL“) versieht man im Marketing die so genannte „klassische“ oder „traditionelle“ Werbung, also die direkt erkennbare Werbung in Printmedien (Zeitungen, Zeitschriften) und im… …   Deutsch Wikipedia

  • Above the line — Publicidad Above The Line, ATL (acrónimo de las iniciales en inglés) o Publicidad sobre la línea es el tipo de publicidad que utiliza medios publicitarios convencionales. Con esta estrategia pretende llegar a una audiencia más amplia, ya que se… …   Wikipedia Español

  • above-the-line promotion — above the line promotions N VAR Above the line promotion is the use of promotional methods that cannot be directly controlled by the company selling the goods or service, such as television or press advertising. Compare below the line promotion.… …   English dictionary

  • Above The Line Deduction — Above the line deductions are certain types of deductions that are subtracted from your income before the adjusted gross income is calculated for tax purposes. Above the line deductions include such items as losses on a property sale, alimony… …   Investment dictionary

  • Above-the-line-Kosten — ist ein Fachausdruck aus der Filmgeschäftsführung und beschreibt die Kosten der Honorare der kreativ tätigen Personen einer Filmproduktion wie Drehbuchautoren, Regisseure, Filmkomponisten etc. Im Honorarschlüssel müssen die Kosten gesondert von… …   Deutsch Wikipedia

Share the article and excerpts

Direct link
Do a right-click on the link above
and select “Copy Link”