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1 items below the line
items below the line (BE) 1. ACC Posten mpl unter dem Strich, Posten mpl der Gewinnverwendung, Posten mpl der Gewinnverteilung, Positionen fpl zur Gewinnverwendung, Gewinnverwendung f (entries showing profit distribution below the profit and loss account); Posten mpl der Finanzierung des Jahresfehlbetrags (in case of an annual deficit); 2. GEN Posten mpl unter dem Strich (i. S. von nicht gewinnwirksam; cf items above the line = gewinnwirksame Positionen)Englisch-Deutsch Fachwörterbuch der Wirtschaft > items below the line
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