Other Adjustments to Net Income - This item represents the deductions from net income other than preferred stock dividend, premium on redemption of preferred stock dividends, and other preferred stock related adjustments, which are considered in calculating basic earnings per share. Many companies show such adjustments in the income statement by way of a deduction from net income. Sometimes the company may not show the adjustments in the income statement, instead, may report in the notes (calculation of Earnings per share). In such cases, it is brought from notes to financial statements.
Finance Division Debt, Current - This item represents those amounts pertaining to the finance division of an Industrial template company, which are in the nature of debt and are currently payable within one year or within the operating cycle of the business, usually with interest.
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This item represents any realized or unrealized gain (loss) on sale of marketable securities or investments in joint ventures, affiliates, partnership...
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