Русско-англо-русский юридический словарь

H1 net profit under Russian Accounting Standards (RAS) of 81.6 billion roubles ($1.44 billion) versus 186.4 billion roubles year ago (Reuters)

It did not disclose its net profit but said the operating margin was 12%, down from 18% in the first half of 2015. (BBC News)

Conversely, earnings generally refers to the net income of a business, and so is only positioned at the bottom of the income statement. It is also incorporated into the concept of earnings per share, where the net profits of a publicly-held company are divided by the number of shares outstanding to arrive at an earnings per share figure. (AccountingTools)

Spanish banking group Santander reported a 35% rise in net profits for the fourth quarter. (BBC News)