Underlying - Revision history

Doug: Add headings.

2024-11-01T22:56:46Z

Add headings.

← Older revision		Revision as of 22:56, 1 November 2024
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	2.		2. ''Inflation measures.''

	Inflation is sometimes quoted as 'underlying inflation' in addition to the usual 'headline' basis of inflation.		Inflation is sometimes quoted as 'underlying inflation' in addition to the usual 'headline' basis of inflation.
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	3.		3. ''Options.''

	Underlying asset.		Underlying asset.


	4.		4. ''Options.''

	Underlying price.		Underlying price.


	5.		5. ''Risk management.''

	A risk exposure being hedged, often by the use of a derivative instrument.		A risk exposure being hedged, often by the use of a derivative instrument.
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	* [[Like for like]]		* [[Like for like]]
	* [[Non-GAAP measures]]		* [[Non-GAAP measures]]
			* [[Option]]
	* [[Profit]]		* [[Profit]]
	* [[Profitability]]		* [[Profitability]]
			* [[Risk management]]
	* [[Revenue]]		* [[Revenue]]
	* [[Statement of profit or loss]]		* [[Statement of profit or loss]]

2024-11-01T22:52:50Z

Update first definition.

← Older revision		Revision as of 22:52, 1 November 2024
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	1. ''Non-GAAP performance measures.''		1. ''Non-GAAP performance measures.''

	A measure which ~~is comparable~~ between different periods or organisations, after removing distorting effects from one-off items, or other distorting items such as exchange rate changes.		A measure which claims to improve comparability between different periods or organisations, after removing distorting effects from one-off items, or other distorting items such as exchange rate changes.

	Underlying revenue and profitability are common examples.		Underlying revenue and profitability are common examples.
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	[[Category:Accounting,_tax_and_regulation]]		[[Category:Accounting,_tax_and_regulation]]
			[[Category:Corporate_finance]]
	[[Category:The_business_context]]		[[Category:The_business_context]]
	~~[[Category:Corporate_finance]]~~

2023-02-19T20:19:59Z

Add link.

← Older revision		Revision as of 20:19, 19 February 2023
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	1.		1. ''Non-GAAP performance measures.''

	A measure which is comparable between different periods or organisations, after removing distorting effects from one-off items, or other distorting items such as exchange rate changes.		A measure which is comparable between different periods or organisations, after removing distorting effects from one-off items, or other distorting items such as exchange rate changes.
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	* [[Inflation]]		* [[Inflation]]
	* [[Like for like]]		* [[Like for like]]
			* [[Non-GAAP measures]]
	* [[Profit]]		* [[Profit]]
	* [[Profitability]]		* [[Profitability]]

2022-07-10T14:24:57Z

Add link.

2022-03-01T10:53:30Z

Add link.

2021-07-31T12:11:47Z

Classify page.

← Older revision		Revision as of 12:11, 31 July 2021
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	* [[Underlying currency]]		* [[Underlying currency]]
	* [[Underlying price]]		* [[Underlying price]]

			[[Category:Accounting,_tax_and_regulation]]
			[[Category:The_business_context]]
			[[Category:Corporate_finance]]

2021-07-30T21:37:20Z

Add link.

2019-01-21T10:30:23Z

Add links.

2017-08-23T06:38:35Z

Update last sentence of first definition to broaden scope.

← Older revision		Revision as of 06:38, 23 August 2017
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	Underlying revenue and profitability are common examples.		Underlying revenue and profitability are common examples.

	Underlying measures should however be treated with caution, as management may - consciously or unconsciously - be influenced to present figures in ~~a way~~ that reflect well on its own performance.		Underlying measures should however be treated with caution, as management may - consciously or unconsciously - be influenced to present figures in ways that reflect well on its own performance.

2017-08-22T16:15:11Z

Add separate definition for Underlying inflation.

← Older revision		Revision as of 16:15, 22 August 2017
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	Underlying measures should however be treated with caution, as management may - consciously or unconsciously - be influenced to present figures in a way that reflect well on its own performance.		Underlying measures should however be treated with caution, as management may - consciously or unconsciously - be influenced to present figures in a way that reflect well on its own performance.

	Inflation is sometimes quoted ~~on an~~ 'underlying' or 'core' ~~basis - excluding~~ certain items considered non-typical ~~- as well as the on the usual 'headline' basis~~.
			2.

			Inflation is sometimes quoted as 'underlying inflation' in addition to the usual 'headline' basis of inflation.

			'Underlying' or 'core' inflation excludes certain items considered non-typical.

			This is designed to help to identify and understand trends and other comparisons.


	2.		3.

	Underlying asset.		Underlying asset.


	3.		4.

	Underlying price.		Underlying price.


	4.		5.

	A risk exposure being hedged, often by the use of a derivative instrument.		A risk exposure being hedged, often by the use of a derivative instrument.