Traduction de «sans profits ni pertes » (Français → Anglais) :

break-even policy

no-profit, no-loss basis

layout of the profit and loss account

profit and loss statement

unrealized exchange gains or losses | unrealized translation gains or losses

segment profit or loss | segment margin | segment operating profit or loss | segment result

realized exchange gain/loss [ realized exchange gains or losses ]

exchange gain or loss [ exchange difference | foreign exchange gain or loss | translation adjustment | translation gain or loss ]

profit and loss account | P&L a/c [Abbr.]

As a result of this partnership between the Canadian government, the non-profit sector and one very generous individual, this project will operate on a break even basis from the rents collected as the shelter component of welfare.

(a) a taxpayer’s income or loss for a taxation year from an office, employment, business, property or other source, or from sources in a particular place, is the taxpayer’s income or loss, as the case may be, computed in accordance with this Act on the assumption that the taxpayer had during the taxation year no income or loss except from that source or no income or loss except from those sources, as the case may be, and was allowed no deductions in computing the taxpayer’s income for the taxation year except such deductions as may re ...[+++]asonably be regarded as wholly applicable to that source or to those sources, as the case may be, and except such part of any other deductions as may reasonably be regarded as applicable thereto; and

(b) where the business carried on by a taxpayer or the duties of the office or employment performed by a taxpayer was carried on or were performed, as the case may be, partly in one place and partly in another place, the taxpayer’s income or loss for the taxation year from the business carried on, or the duties performed, by the taxpayer in a particular place is the taxpayer’s income or loss, as the case may be, computed in accordance with this Act on the assumption that the taxpayer had during the taxation year no income or loss except from the part of the business that was carried on in that particular place or no income or loss except ...[+++] from the part of those duties that were performed in that particular place, as the case may be, and was allowed no deductions in computing the taxpayer’s income for the taxation year except such deductions as may reasonably be regarded as wholly applicable to that part of the business or to those duties, as the case may be, and except such part of any other deductions as may reasonably be regarded as applicable thereto.

for recurring fair value measurements categorised within Level 3 of the fair value hierarchy, the amount of the total gains or losses for the period in (e)(i) included in profit or loss that is attributable to the change in unrealised gains or losses relating to those assets and liabilities held at the end of the reporting period, and the line item(s) in profit or loss in which those unrealised gains or losses are recognised.