below-the-line expenditure

/bɪˌləυ ðə laɪn ɪk'spendɪtʃə/ noun
1. payments which do not arise from a company’s normal activities, e.g. redundancy payments
2. extraordinary items which are shown in the profit and loss account below net profit after taxation, as opposed to exceptional items which are included in the figure for profit before taxation

Dictionary of banking and finance. 2015.

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  • below-the-line expenditure — /bɪˌləυ ðə laɪn ɪk spendɪtʃə/ noun 1. payments which do not arise from a company’s normal activities, e.g. redundancy payments 2. extraordinary items which are shown in the profit and loss account below net profit after taxation, as opposed to… …   Marketing dictionary in english

  • below-the-line — 1) Denoting entries below the horizontal line on a company s profit and loss account that separates the entries that establish the profit (or loss) from the entries that show how the profit is distributed or where the funds to finance the loss… …   Big dictionary of business and management

  • below-the-line —  ̷ ̷| ̷ ̷ ̷ ̷| ̷ ̷ adverb (or adjective) 1. : in that part of the score sheet in bridge reserved for the trick score 2. : classified as an unusual or nonrecurring expense or revenue item rather than as a current expense or asset * * * below the… …   Useful english dictionary

  • below the line — Bridge. See under line1 (def. 31). * * * below the line (of advertising) by such means as free gifts, direct mailings to households, etc • • • Main Entry: ↑line * * * 1) Finance denoting or relating to money spent on items of capital expenditure… …   Useful english dictionary

  • below-the-line — 1. Mktg relating to the proportion of marketing expenditure allocated to nonadvertising activities such as public relations, sales promotion, printing, presentations, sponsorship, and sales force support 2. Fin used to describe entries in a… …   The ultimate business dictionary

  • below the line — /bɪˌləυ ðə laɪn/ adjective, adverb part of a budget referring to receipts from redeemed debts and from expenditure covered by borrowings …   Dictionary of banking and finance

  • above (or below) the line Finance — denoting or relating to money spent on items of current (or capital) expenditure. → line …   English new terms dictionary

  • be|low-the-line — «bih lohthuh LYN», adjective. indicating an out of the ordinary revenue or expense: »a below the line expenditure on aid …   Useful english dictionary

  • above-the-line — 1) Denoting those entries printed above the horizontal line on a company s profit and loss account that separates the entries that establish the profit (or loss) from the entries showing how the profit is distributed. Prior to the introduction of …   Big dictionary of business and management

  • above-the-line — 1. Mktg relating to marketing expenditure on advertising in media such as press, radio, television, film, and the World Wide Web, on which a commission is usually paid to an agency 2. Fin used to describe entries in a company’s profit and loss… …   The ultimate business dictionary

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