above the line activities


above the line activities
above the line activities ACC bilanzpflichtige Umsätze mpl, bilanzwirksames Geschäft n, On-Balance-Sheet-Geschäft n, bilanzielles Aktiv- und/oder Passivgeschäft n (on-balance sheet activities); gewinnwirksames Geschäft n, gewinnwirksame Vorgänge mpl (profit and loss account, entries that establish the profit or loss; cf items below the line = Posten der Gewinnverwendung; cf below the line activities = bilanzunwirksames Geschäft)

Englisch-Deutsch Fachwörterbuch der Wirtschaft . 2013.

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