profit and loss statement

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Also found in: Financial.
See: ledger
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True-ups incurred during the current year for prior years (expense or benefit) are deemed to be changes in accounting estimates and will be included in the statement of income in the period when the change becomes known (SSAP No.
TSX VENTURE:TDM) ("Tandem") reports that on October 13th, 2005, it revised its financial statements for the 2nd Quarter ended June 30th, 2005 (the "Revised Statements") to include the comparative figures for the 3 month period ended June 30th, 2005 and 2004 in the Statement of Income and Cash Flow to comply with Securities Regulations.
In the news release, Dana Corporation Reports Third-Quarter Earnings, issued earlier today by Dana Corporation over PR Newswire, we are advised by the company that in the financial table Condensed Statement of Income (Unaudited) for the Three Months Ended September 30, 2004, Income from continuing operations under Basic earnings per share should read "$0.
Included in the statement of income is a charge of $196,550 pertaining to the stock option compensation for the nine-month period ended August 31, 2005.
Best's Statement File - Property/Casualty - US contains an 11-year Best's Executive Summary Report (BESR) with Balance Sheet, Statement of Income, Premiums, and other key data items.
As a result, the 1999 Balance Sheet and Statement of Income for NBC include balances and results of operations for both FFBS Bancorp, Inc.
Under the prospective method of transition the cost of stock options granted to employees in 2002 and prior years is not recognized as an expense in the Company's statement of income.
The unaudited pro forma consolidated statement of income for the year ended December 31, 1998, presented in this press release is based on the historical financial statements of the Company and Valley Financial and was prepared as if the acquisition had occurred as of the beginning of the period for the purposes of the combined consolidated statement of income.
A reclassification, if required, would have no impact on the Company's total cash flows, consolidated statement of income or consolidated balance sheets.
The unaudited pro forma consolidated statement of income, for the nine months ended September 30, 1998, presented in this press release is based on the historical financial statements of the Company and Valley Financial and was prepared as if the acquisition had occurred as of the beginning of the period for purposes of the combined consolidated statement of income.
Instead, Imperial will record its 50% share of HML's operating results as a single line item in its Statement of Income.
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