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1. ''Accounting.''  
1. ''Accounting''.
 
A deficit arising from the matching of revenues and expenditure.
A deficit arising from the matching of revenues and expenditure.


2. More generally, any worsening of a position or outcome - especially a financial outcome - compared with the anticipated or expected outcome.
 
2.  
 
More generally, any worsening of a position or outcome - especially a financial outcome - compared with the anticipated or expected outcome.
 


== See also ==
== See also ==
* [[Bad debts]]
* [[Accounting]]
* [[Actuarial loss]]
* [[Break-even]]
* [[Capital loss]]
* [[Capital loss]]
* [[Consequential loss]]
* [[Deficit]]
* [[Environmental profit and loss]]
* [[Excess]]
* [[Experience gains and losses]]  (pensions)
* [[Foreseeable loss]]
* [[Foreseeable loss]]
* [[Gain]]
* [[Income statement]]
* [[Loss absorbing capacity]]  (LAC)
* [[Loss Given Default]]
* [[Loss relief]]  (tax)
* [[Loss-sharing rule]]
* [[Opportunity loss]]
* [[Profit]]
* [[Profit]]
* [[Profit and Loss account]]
* [[Profit and Loss account]]
* [[Profit and Loss reserve]]
* [[Profit and Loss reserve]]
* [[Statement of total recognised gains and losses]]
* [[Stop-loss limit]]
* [[Surplus]]


[[Category:Accounting,_tax_and_regulation]]
[[Category:The_business_context]]
[[Category:Identify_and_assess_risks]]
[[Category:Manage_risks]]
[[Category:Risk_frameworks]]
[[Category:Risk_reporting]]

Latest revision as of 18:04, 1 July 2022

1. Accounting.

A deficit arising from the matching of revenues and expenditure.


2.

More generally, any worsening of a position or outcome - especially a financial outcome - compared with the anticipated or expected outcome.


See also