Dictionary
/
Profit and Loss Statement (P&L)

Profit and Loss Statement (P&L)

A statement that summarises firm's expenses, costs, and revenues incurred during a time period. AKA income statement.

A statement that summarises firm's expenses, costs, and revenues incurred during a time period. AKA income statement.

More terms

Net Income (NI)

The money a firm is left with from sales after subtracting taxes and different business costs.
Read more

Running yield

The annual interest payment (dividend) divided by the current market price of a bond.
Read more

Growth stocks

These are stocks in companies that are considered to be “growing”. These companies may be delivering new products and services, or entering new markets.
Read more

Depository

We look at what is a depository and what role they play in keeping markets work.
Read more

Costs and Charges

The money you pay when investing.
Read more

UK Treasury bill

A debt instrument issued by the UK government with a maturity of less than one year.
Read more

Leverage

A method of trading using borrowed money that usually involves a very high level of risk.
Read more

Time Value of Money

The concept that money you have now is more valuable than the same sum in the future.
Read more

ESG investing

ESG is a hot topic right now for investors. Understand what ESG investing is all about and how you can use it to diversify your portfolio.
Read more

You’re just minutes away from commission-free investing

open an isa
When you invest, your capital is at risk

Freetrade is your gateway to commission-free investing. Join over 1.6 million users using the Best online trading platform, as voted at the British Bank Awards for six years running.

Accounts
Customer Support
Resources
Company
Important information

Freetrade does not provide investment advice and individual investors should make their own decisions or seek professional advice. The value of investments can go down as well as up and you may receive back less than your original investment. Freetrade is a trading name of Freetrade Limited, which is a member firm of the London Stock Exchange and is authorised and regulated by the Financial Conduct Authority. Registered in England and Wales (no. 09797821).

© 2025 Freetrade, All rights reserved. The Apple logo is a trademark of Apple Inc. App Store is a service mark of Apple Inc. Google Play and the Google Play logo are trademarks of Google LLC.

Follow us on