Définition
Pre-tax profit/loss is obtained by adding the financial transactions carried out to the operating income.
It is equal to operating revenue (in particular the sums received from the business of the enterprise, i.e. the sale of goods and services):
+ shares of results in joint operations: products, in the accounting sense of the term (e.g. result of operations made through a joint venture);
+ financial products (interest earned, exchange-rate gains, income from bank accounts);
- operating costs (sums paid for goods, supplies, work and services used);
- shares of results in joint operations: charges, in the accounting sense of the term;
- financial costs (e.g. interest on loans, discounts granted to customers, exchange-rate losses suffered).
Remarque
The Pre-tax profit/loss is profitable if products exceed loads or in deficit should the opposite occur.