Status: This standard was approved as a departmental standard on July 15, 1998.


Company refers to the level at which operating profit can be measured. The company, as a statistical unit, is defined as the organisational unit for which income and expenditure accounts and balance sheets are maintained from which operating profit and the rate of return on capital can be derived.

Relation to previous version

  • Company July 15, 1998 to current

    This is the current standard

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