B/(W)
From ACT Wiki
Better / (Worse).
A label and sign convention in financial reporting to indicate whether positive differences are good news - also known as 'favourable', in other words indicating that the number being compared is 'better' than the one it's being compared with.
When the label is B/(W) the positive numbers are better than budget, prior period or other comparative number.
Under this convention, negative numbers are unfavourable, also known as 'adverse'.
When the label is (B)/W the opposite applies - negative numbers would be better and favourable.
Under the (B)/W sign convention positive numbers are worse and adverse.
