• The acquisitions will be treated as above-the-line exceptional items, hitting pre-tax profits and earnings per share.
• In contrast to traditional above-the-line marketing, it's almost impossible to measure the short-term effect of product placement.
• profit taken above the line (= counted as profit before tax )
• The bulk of its advertising budget is spent above the line, with £10m a year going on TV.
— compare below the line* * *
* * *
There has been a shift in advertising away from traditional above-the-line campaigns.
»above-the-line advertising
A one-off transaction might include a gain or loss on sale of assets included above the line.
1) доходы и расходы в английском бюджете
2) текущие операции в платёжном балансе)