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operating statement

operating statement

5.2
A report that shows a company's income and expenses for a month or year
  • noun
  • /ˈɑːpəˌreɪtɪŋ ˈsteɪtmənt/
  • Specialized
translation icon : estado de resultados
  • (6) Financial operating statements and balance sheets for the last three fiscal years, or such lesser time as the institution has been in existence.
  • operating statement and balance

Examples

  • She discovered that Mr. Sciortino kept no monthly operating statements.

  • Each month, the court requires a complete financial description of the company, including an operating statement, account balances, payroll information, and copies of tax deposits.

  • (5) Financial operating statements and balance sheets for the last three fiscal years.

    Academic text (1997)
  • Still, Mr. Sciortino has agreed to produce monthly operating statements in coming months to alleviate Ms. Dugan's concerns.

Synonyms

financial statement
vsoperating statement
  • Specialized
18 3.6

An official paper that shows how much money a company or person has and how they use it

is specifically about operating revenues, expenses, and results for a period
earnings report
vsoperating statement
  • Specialized
7 2.9

A company report that shows how much profit or loss it made over a set time

is the underlying statement focused on operating results regardless of reporting schedule
income statement
vsoperating statement
  • Specialized
3 3.6

A report showing a company's money received, costs, and profit or loss over time

highlights operating performance details rather than only the overall profit figure
profit and loss
vsoperating statement
  • UK
3 3.4

A record that shows a company's income, costs, and net profit or loss

focuses on operating results rather than only the final net outcome
profit-and-loss statement
vsoperating statement
  • UK
2 4.1

A report that shows how much money a company made and spent during a period

emphasizes operating results specifically rather than just the summary totals

How Detailed

operating statement
  • Specialized
5.2
summary
397 2.7

Surface Forms

Morphology

operate + statement

The meaning is directly compositional: 'operating' (relating to operations or the running of a business) modifies 'statement' (a document reporting accounts), so it denotes a document reporting operational financial results. This follows a standard modifier + noun pattern and is cross-linguistically transparent, so a B1 learner who knows both constituents can reasonably infer the meaning.

Etymology

Operating statement comes from the simple idea that operating means 'how the business runs' and statement means 'a written record'. So it is like a business 'report card' showing money coming in, money going out, and whether the company made a profit or loss during that time.