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41 direct cost
Gen Mgt, Opsa variable cost directly attributable to production. Items that are classed as direct costs include materials used, labor deployed, and marketing budget. Amounts spent will vary with output. -
42 dividend payout ratio
Fina ratio which shows the proportion of earnings which are distributed to the ordinary shareholders by way of dividends. It is calculated as follows:Ordinary dividends for the year/Earnings attributable to the ordinary shareholders -
43 pre-acquisition profits/losses
Finthe profits or losses of a subsidiary undertaking, attributable to a period prior to its acquisition by a parent company. Such profits are not available for distribution as dividends by the parent company unless the underlying value of the subsidiary undertaking is at least equal to its net carrying value in the books of the parent company.The ultimate business dictionary > pre-acquisition profits/losses
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