earnings report

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Noun1.earnings report - a financial statement that gives operating results for a specific periodearnings report - a financial statement that gives operating results for a specific period
financial statement, statement - a document showing credits and debits
References in periodicals archive ?
Divisional profit-and-loss statements may have multiple formats within a single business line that crosses over multiple partnerships or corporations, some of which may not be controlled.
For example, some business unit profit-and-loss statements will include corporate general and administrative (G & A) expense (overhead) allocations; other business unit profit-and-loss statements will exclude G & A expense and focus instead on direct costs of production, distribution, and marketing; still other business unit profit-and-loss statements will allocate some G & A expenses but not others.
TEI recommends that the final regulations clarify the definition of profit-and-loss statements to provide that a pretax profit-and-loss statement (determined before interest income and expense and, at the election of the controlled group for each testing period, either before or after corporate overhead) will satisfy the requirements of separate financial accountability.