• adjusted net income – скорректированный чистый доход
См. также: net assets, net benefit, net of expenses, netback
Lost profits are “damages for the loss of net income to a business measured by reasonable certainty.” (Proving and Defending Lost Profits Damages by Hon. Martin "Marty" Lowy, Dallas Bar Association)
The stock fell after the state-run bank, which is Russia’s biggest lender and has been targeted by international sanctions, said net income under Russian accounting standards dropped to 81.6 billion rubles ($1.4 billion) in the first half from 186 billion rubles a year earlier. (Bloomberg)
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)
In accounting, retained earnings (sometimes plowback) refers to the portion of net income of a corporation that is retained by the corporation (plowed back) rather than distributed to shareholders as dividends (paid out). (Wikipedia)
