Пример употребления: Finally financial statements are drawn from the trial balance, which may include: the income statement, also known as the statement of financial results, profit and loss account, or P&L [...] (Wikipedia).
In its statement of financial results, company management reported, “The disparity between the reported net loss and adjusted net income was due primarily to $269 million of acquisition-related charges, which includes $94 million in administrative expenses and a loss on extinguishment of debt of $166 million.” (mlive.com).