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  2. PnL explained - Wikipedia

    en.wikipedia.org/wiki/PnL_Explained

    In investment banking, PnL explained (also called P&L explain, P&L attribution or profit and loss explained) is an income statement with commentary that attributes or explains the daily fluctuation in the value of a portfolio of trades to the root causes of the changes.

  3. Value at risk - Wikipedia

    en.wikipedia.org/wiki/Value_at_risk

    The 5% Value at Risk of a hypothetical profit-and-loss probability density function. Value at risk (VaR) is a measure of the risk of loss of investment/capital.It estimates how much a set of investments might lose (with a given probability), given normal market conditions, in a set time period such as a day.

  4. Net income - Wikipedia

    en.wikipedia.org/wiki/Net_income

    Net profit on a P & L (profit and loss) account: Sales revenue = price (of product) × quantity sold; Gross profit = sales revenue − cost of sales and other direct costs; Operating profit = gross profit − overheads and other indirect costs; EBIT (earnings before interest and taxes) = operating profit + interest income + other non-operating ...

  5. Income statement - Wikipedia

    en.wikipedia.org/wiki/Income_statement

    Sankey Diagram - Income Statement (by Adrián Chiogna) An income statement or profit and loss account [1] (also referred to as a profit and loss statement (P&L), statement of profit or loss, revenue statement, statement of financial performance, earnings statement, statement of earnings, operating statement, or statement of operations) [2] is one of the financial statements of a company and ...

  6. Profit and Loss - Wikipedia

    en.wikipedia.org/wiki/Profit_and_Loss...

    Profit and Loss or profit and loss may refer to: Profit and loss statement, a statement that indicates how net revenue is transformed into net income; Media.

  7. Profit (economics) - Wikipedia

    en.wikipedia.org/wiki/Profit_(economics)

    An accountant measures the firm's accounting profit as the firm's total revenue minus only the firm's explicit costs. An economist includes all costs, both explicit and implicit costs, when analyzing a firm. Therefore, economic profit is smaller than accounting profit. [3] Normal profit is often viewed in conjunction with economic profit ...

  8. Product control - Wikipedia

    en.wikipedia.org/wiki/Product_control

    As a major deliverable, [1] [2] Product Control produces the daily profit and loss ("P&L") and balance sheet, which internal stakeholders (like the business, financial control, management reporting) all rely upon to assess the performance of the business; the business will need to approve the P&L. [1] (Such approval implies, i.a., that material ...

  9. Financial accounting - Wikipedia

    en.wikipedia.org/wiki/Financial_accounting

    All changes are summarized on the "bottom line" as net income, often reported as "net loss" when income is less than zero. The net profit or loss is determined by: Sales (revenue) – cost of goods sold – selling, general, administrative expenses (SGA) – depreciation/ amortization = earnings before interest and taxes

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