profit-and-loss sharing

payoff diagram | profit and loss curve | profit and loss graph

profit-sharing based on earnings per share

post gain/loss detail

attribution of profits and losses | profit and loss attribution

profit and loss statement

profit and loss statement

write off (US: down)

unrealized exchange gains or losses | unrealized translation gains or losses

Finally, the questionnaire scans the level of interest in producer cooperation and the use of so-called value sharing agreements (namely the sharing of market bonuses and losses resulting from evolutions of the relevant market prices), which are already in use in some sectors such as sugar.

103 (1) Where the members of a partnership have agreed to share, in a specified proportion, any income or loss of the partnership from any source or from sources in a particular place, as the case may be, or any other amount in respect of any activity of the partnership that is relevant to the computation of the income or taxable income of any of the members thereof, and the principal reason for the agreement may reasonably be considered to be the reduction or postponement of the tax that might otherwise have been or become payable under this Act, the share of each member of the partnership in the income or loss, as the case may be, or in that other amount, is the amount that is reasonable having regard to all the circumstances including th ...[+++]e proportions in which the members have agreed to share profits and losses of the partnership from other sources or from sources in other places.

the total profits or losses deriving from EIB financing and investment operations within the portfolios referred to in Article 4(2)(c)(i).

‘quasi-equity’ means any type of financing instrument where the return on the instrument is linked to the profit or loss of the qualifying portfolio undertaking and where the repayment of the instrument in the event of default is not fully secured.